United States · United States Congress · 10 March 1987
Interstate Compact - Western Low-Level Radioactive Waste Disposal Compact Consent Act- Grants congressional approval to the Western Low-Level Radioactive Waste Disposal Compact which provides for cooperation among the States of South Dakota, Arizona, and any other eligible State in the management of low-level radioactive waste.
United States · United States Congress · 5 March 1987
Amends specified provisions of Federal law relating to the refinancing of veterans' home loans to remove the requirement that a veteran must actually occupy the home in order to qualify for such refinancing.
United States · United States Congress · 3 March 1987
Amends the Internal Revenue Code to allow a deduction for expenses related to preparation of withholding certificates. Requires that a person who filed such certificate knew it to be false or fraudulent before the imposition of civil penalties. Establishes a transition period for imposition of such penalties.
United States · United States Congress · 26 February 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 with tax forms sent by the IRS. Amends the Inspector General Act of 1978 and other Federal law to establish within the Department of the Treasury (Department) an Office of Inspector General (Inspector). Transfers to such Office the existing audit and investigation units of the Department. Prohibits the Inspector from reviewing: (1) monetary, fiscal, and tax policy; and (2) the exercise of legal judgment in the investigation and litigation of cases. Authorizes the Secretary to: (1) withhold from the Inspector requested information that the Secretary determines will jeopardize the success of an ongoing investigation or litigation, confidential sources, or the national security; and (2) prohibit the Inspector from undertaking or continuing an audit or investigation under limited circumstances described in this Act. Requires the IRS, upon taxpayer request, to conduct any interview regarding a deficiency assessment 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 interview to warn the taxpayer that: (1) he or she has a right to remain silent; (2) any statement the taxpayer makes may be used against him or her; and (3) he or she has the right to the presence of an attorney, certified public accountant, enrolled agent, or enrolled actuary. Permits a waiver of such rights if voluntarily and knowingly made. Amends Federal law to require the Comptroller General (Comptroller) of the General Accounting Office to: (1) conduct audits of the IRS with respect to the efficiency, uniformity, and equity of the internal revenue laws (current law specifies no particular focus for such audits); and (2) conduct special audits or investigations of internal revenue law administration upon the request of any congressional committee or Member of Congress. Requires the Comptroller's annual report to the Congress to include specified findings concerning IRS management, efficiency, procedures, and structure. Divests of its finality a vote of the Joint Committee on Taxation to disapprove a Comptroller General audit of the IRS. Designates such vote as a recommendation to disapprove an audit and makes such recommendation subject to congressional approval. Prohibits evaluations of IRS personnel based on revenue collected from taxpayers as a result of audits or investigations involving such personnel. Amends the Internal Revenue Code to prescribe criminal penalties for: (1) any investigation 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. Creates a civil cause of action in Federal court (regardless of the amount in controversy) for any taxpayer aggrieved by such prohibited investigation or recordkeeping. Authorizes both equitable remedies and awards of damages, including punitive damages, litigation costs and reasonable attorney fees, in such cases. 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. 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. Authorizes the Secretary, in certain cases, to enter into a binding agreement with a taxpayer under which such taxpayer may pay tax liability in installments. Requires the Secretary to offer in writing to enter such an agreement with any individual: (1) whose tax liability is $20,000 or less; and (2) who has not been delinquent in installment tax payments under similar agreements during a specified period. Permits the Secretary, after proper notice and a hearing, to modify or annul such an agreement upon the finding that the financial condition of the affected taxpayer has significantly changed. Requires the Secretary to abate in full any deficiency, including penalty or interest, completely attributable to erroneous advice in writing given to a taxpayer by an IRS officer or employee in response to such taxpayer's specific inquiry. Directs IRS officers and employees, when giving oral advice to a person, to inform such person that the contents of such communication are not binding on the IRS. 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. Allows an administrative appeal of tax liens. Revises the criteria according to which the Secretary determines a minimum sale price for property seized by levy and subject to a tax sale. Prohibits the Secretary from authorizing a class audit of taxpayers in a particular business or trade until each group member is given proper notice and the opportunity either to file an amended return or to challenge the Secretary's findings at a hearing. Places upon the IRS the burden of proof on all issues in all administrative and judicial proceedings between the IRS and a taxpayer. Applies the rulemaking provisions of the Administrative Procedure Act to all IRS rules and regulations prescribed by the Secretary.
United States · United States Congress · 25 February 1987
Federal Financial Management Improvement Act - Establishes: (1) the Office of the Chief Financial Officer of the United States in the Executive Office of the President; (2) an Assistant Secretary for Financial Management in each executive department; and (3) a Controller in each executive agency. Requires officers to be appointed to such positions by the President, by and with the advice and consent of the Senate. Requires the Chief Financial Officer (CFO) to: (1) provide central direction and monitoring of the executive agencies in the management of their financial activities; (2) ensure that the President and the Congress are fully informed of the Government's financial management condition; and (3) maintain the central accounting and reporting records of the Government. Requires each Assistant Secretary and Controller to: (1) maintain a strategic financial management plan for the department or agency; and (2) participate in the appointment, development, and evaluation of financial managers of such department or agency. Requires the budget of each department and agency to contain a line item for its Assistant Secretary or Controller based on its strategic financial management plan. Establishes in the executive branch the Federal Finance Council, which shall consist of the CFO and the Assistant Secretaries, as an advisory body on financial management objectives, information requirements, plans, operations, and activities. Directs the President to transfer to the Office of the CFO: (1) such functions of the executive agencies as the President determines are properly related to the functions of the Office; and (2) such personnel, property, and records of such agencies as are related to the transferred functions.
United States · United States Congress · 24 February 1987
Amends the National Housing Act to make authority permanent for: (1) title I financial institution insurance for housing renovation and modernization; (2) general mortgage insurance; (3) low and moderate income and displaced families mortgage insurance; (4) mortgage co-insurance, including rental rehabilitation and development projects; (5) mortgage insurance for armed forces' civilian employees and defense housing for impacted areas; (6) mortgage insurance for land development; (7) mortgage insurance for medical and dental group practice facilities; (8) mortgage insurance commitment limitations; and (9) graduated payment and indexed mortgage insurance. Amends the Housing Act of 1964 to make authority permanent for urban rehabilitation loan authority. Amends the Housing Act of 1949 to make authority permanent for: (1) insured loans for rental and cooperative housing and related facilities for elderly persons and families in rural areas; and (2) mutual and self-help housing grant and loan authority. Amends the National Flood Insurance Act of 1986 to make national flood insurance authority, including emergency implementation provisions, permanent.
United States · United States Congress · 19 February 1987
United States - Mexico Border Health Education and Training Act of 1987 - Requires the Secretary of Health and Human Services, from amounts allotted to each State, to make grants to and enter into contracts with schools of medicine and osteopathy to establish and operate health education and training center (border center) programs along the border with Mexico (in Arizona, California, New Mexico, and Texas). Requires such border center programs to be cooperative programs between such schools and one or more private or public health education centers located along the border. Requires each border center to have an advisory board. Authorizes appropriations for FY 1988 through 1990.
United States · United States Congress · 11 February 1987
Arctic Coastal Plain Leasing Act of 1987 - Directs the Secretary of the Interior to implement a competitive oil and gas leasing program for the Coastal Plain of the Arctic National Wildlife Refuge. States that this Act shall be considered the primary land management authorization for all exploration and production activities on the Coastal Plain. Provides that no land management review shall be required except as specifically authorized by this Act. Mandates that all receipts from sales, rentals, bonuses, and royalties on leases under this Act be deposited into the Treasury. Directs the Secretary to promulgate regulations to ensure that oil and gas exploration and transportation activities are conducted to achieve the reasonable protection of animal and environmental resources (including subsistence uses of the Coastal Plain). States that the "Arctic National Wildlife Refuge, Alaska, Coastal Plain Resource Assessment," prepared by the Secretary, satisfies all legal requirements for the promulgation of such regulations, and that no further studies or assessments shall be required prior to Federal action. Directs the Secretary to provide impact aid and other assistance to communities on the North Slope and elsewhere in Alaska in order to ensure the public services needed to accommodate oil and gas production and transportation activities on the Coastal Plain.
United States · United States Congress · 11 February 1987
Amends the Internal Revenue Code to allow a tax-exempt organization all of whose members primarily coach football as full-time employees of four-year colleges or universities to have a pension plan with a qualified cash or deferred arrangement, provided such organization was in existence on September 18, 1986. Requires such a plan to be treated as a multiemployer plan.
United States · United States Congress · 4 February 1987
Requires that the rate of pay for Members of Congress and Federal officials under the Executive Schedule be determined as if the recommendations of the President on January 5, 1987, relating to such pay rates had been disapproved. (Exempts Federal judicial salaries from this disapproval.)
United States · United States Congress · 3 February 1987
Deceptive Mailings Prevention Act of 1987 - Declares as nonmailable matter, matter which constitutes a solicitation by a non-governmental entity: (1) for the purchase of products or services which are provided free of charge or at a lower price by the Federal Government; (2) for the purchase of products or services and contains a seal, insignia, trade or brand name, or any other term or symbol implying Federal Government connection, approval, or endorsement; and (3) for the contribution of funds and contains a seal, insignia, trade or brand name, or any other term implying Federal Government connection, approval, or endorsement. Allows the mailing of such matter if it contains a conspicuous disclaimer that it is not a Government document. Establishes penalties for violations of this Act.
United States · United States Congress · 2 February 1987
Volunteer Protection Act of 1987 - Prescribes circumstances under which volunteers working for nonprofit organizations or government entities shall be immune from personal civil liability. Requires each State to certify to the Secretary of Health and Human Services before the beginning of each fiscal year (commencing with FY 1989) that it has enacted or has in effect a State law which provides such immunity. Requires the Secretary to reduce by one percent the fiscal year allotment which would otherwise be made to such State to carry out the Social Services Block Grant Program under title XX of the Social Security Act if such law is not in effect.
United States · United States Congress · 29 January 1987
Family Education Assistance Act of 1987 - Amends the Internal Revenue Code to allow an individual taxpayer an income tax deduction for contributions to a savings account established to pay the education expenses (tuition, supplies, meals, and lodging) at an institution of higher education or a vocational school of a child of the taxpayer, of a child of a brother, sister, stepbrother, or stepsister of the taxpayer, of an individual for whom the taxpayer has been appointed as guardian, or of a descendant of a child of the taxpayer. Limits the amount of such deduction to $1,500 (adjusted for inflation) for each account per calendar year. Provides that no account may have more than one beneficiary and that no individual may be a beneficiary of more than one account. Disallows any deduction for contributions to an education savings account for any beneficiary who has attained the age of 19. Requires any balance in an education savings account to be distributed after the individual for whose benefit the account is established attains age 30. Includes the distributions from an education savings account in the gross income of the payee or distributee except for those amounts distributed or used to pay educational expenses incurred by the individual for whose benefit the account is established. Provides that an education savings account is exempt from taxation except for the tax on unrelated business income. Revokes the tax exemption of the account where the individual for whose benefit the account is established engages in certain prohibited transactions with the account. Imposes a ten percent penalty tax on distributions which are not used for educational expenses. Requires the trustee of an education savings account to file reports with the Secretary of the Treasury on the maintenance of the account. Imposes a penalty for failure to file any required report. Extends the deduction for contributions to an education savings account to taxpayers who do not otherwise itemize deductions. Imposes: (1) a six percent excise tax on excess contributions to an education savings account; and (2) a five percent excise tax on amounts connected with any prohibited transaction with respect to such an account. Excludes from the gross income of an individual distributions from an education savings account used exclusively for that individual's educational expenses. Provides that distributions from an education savings account shall not be taken into account in determining support to the extent such distribution is excluded from gross income of the individual for whose benefit the account has been established.
United States · United States Congress · 29 January 1987
Amends Federal law to authorize the Governor of any State to increase the speed limit to a maximum of 65 miles per hour on segments of rural interstate or rural four-lane highways in the State if the Governor determines that such a speed limit increase is not likely to lead to a significant decline in highway safety on such segments. Requires the Governor, before raising the speed limit, to submit to the Secretary of Transportation information supporting the determination of the projected effects on highway safety. Directs the Secretary to notify the Governor if the Secretary determines that a speed limit increase is likely to lead to a significant decline in highway safety on the affected roadway. Requires the Governor of each State in which a higher speed limit is in effect to report to the Secretary every seven years concerning the safety factors taken into account in setting the speed limit. Authorizes the Governor to withdraw the higher speed limit permission upon determination that the safety requirements upon which the higher speed was based are no longer being met.
United States · United States Congress · 27 January 1987
Congressional Pay Reform Act of 1987 - Amends the Legislative Reorganization Act of 1946 to specify that pay adjustments for Members of Congress shall become effective on March 1 following the beginning of the next Congress after the Congress during which such adjustment is approved. Amends the Federal Salary Act to require the President to transmit to the Congress, within a specified time period, recommendations for rates of pay of Members of Congress and legislative and judicial employees. (Currently such recommendations are included in the Federal budget.) Prohibits the House of Representatives and the Senate from considering any bill or joint resolution carrying an appropriation for compensation of Members of Congress for any fiscal year if such bill or joint resolution carries an appropriation, or a limitation of appropriations, for any other purpose. Requires a recorded vote on such bill or resolution.
United States · United States Congress · 27 January 1987
National Commission on Acquired Immune Deficiency Syndrome Act of 1987 - Establishes the National Commission on Acquired Immune Deficiency Syndrome to: (1) advise the Congress, the President, and Federal agencies on policies and programs designed to reduce the incidence of acquired immune deficiency syndrome (AIDS) and address problems encountered by individuals having AIDS; (2) monitor the progression of AIDS; (3) evaluate AIDS research activities and health services; (4) study the effects that AIDS has had on the armed forces; and (5) identify financial resources available to prevent and treat AIDS. Directs the Commission to report to the President and the Congress. Terminates the Commission 90 days after submitting such report. Authorizes appropriations.
United States · United States Congress · 22 January 1987
Expresses the sense of the Congress that: (1) no Medicare (title XVIII of the Social Security Act) physician payment methodology should be implemented which is based on hospital discharge classifications or requires mandatory assignment; and (2) no drastic change in the Medicare physician payment methodology should be undertaken without the receipt of reports required by legislation enacted in the 99th Congress and a detailed analysis of the long-range impact of such change on the provision of health care.
United States · United States Congress · 21 January 1987
Authorizes any State to have a maximum speed limit up to 65 miles per hour on portions of the National System of Interstate and Defense Highways if such portions are located in specified rural areas, and the State governor determines that: (1) such increased speed limit is unlikely to have a significant adverse effect upon highway safety; and (2) specified physical characteristics of such highway portions meet current Federal safety standards. Directs the Secretary of Transportation to issue regulations establishing criteria for highway locations and highway safety with respect to the increased speed limit. Requires the Secretary to report to the Congress within four years after enactment of this Act regarding its implementation. Terminates the increased speed limit program five years after the date of enactment of this Act.
United States · United States Congress · 21 January 1987
Directs the Postmaster General to provide and sell a postage stamp commemorating the diamond jubilee anniversary of the admission of the State of Arizona into the Union.
United States · United States Congress · 8 January 1987
Authorizes the President, on behalf of the Congress, to present a gold medal to Andrew Wyeth in recognition of his contributions to American art and culture. Authorizes appropriations. Authorizes the Secretary of the Treasury to sell bronze duplicates of the medal.
United States · United States Congress · 8 January 1987
Amends the Internal Revenue Code to allow an income tax deduction for interest paid or incurred on a qualified educational loan. Defines "qualified educational loan" as any indebtedness incurred to pay the educational expenses of the taxpayer or the taxpayer's spouse or dependent. (Present law requires that such a loan be secured by an interest in real property.)
United States · United States Congress · 8 January 1987
Establishes the San Pedro Riparian National Conservation Area, Arizona. Directs the Secretary of the Interior to develop, within two years, a comprehensive management plan for such area to protect the natural riparian, wildlife, cultural, and recreational resources. Directs the Secretary to establish a San Pedro Riparian National Conservation Area Advisory Committee. Permits the Secretary to acquire land interests within the Area. Requires the Secretary to report within five years to the House Interior and Insular Affairs Committee and the Senate Energy and Natural Resources Committee on the implementation of this Act. Authorizes appropriations.
United States · United States Congress · 8 January 1987
Expresses the sense of the House of Representatives that it: (1) supports continued Federal ownership and operation of power marketing administrations; (2) opposes the sale of such administrations; and (3) supports the continuation of existing Federal power marketing policies governing the allocation of resources and repayment of the Federal investment.
United States · United States Congress · 7 January 1987
Credit Repair Organizations Act - Amends the Consumer Credit Protection Act to prohibit any credit repair organization (any person who provides a service for the purpose of improving a consumer's credit record) from: (1) charging or receiving any money prior to the completion of its services (unless it has obtained a $50,000 surety bond); (2) charging or receiving money solely for the referral of a customer to a retailer if the credit which may be extended to the buyer is upon substantially the same terms as those available to the general public; (3) advising any client to make an untrue or misleading statement; and (4) using any untrue or misleading statement. Requires the organization to provide the consumer with a written disclosure statement which includes a description of: (1) the consumer's rights; (2) the services to be provided by the organization; and (3) the total amount the consumer will be charged. Sets forth contract requirements and the rights of the consumer with regard to cancellation of such contract. Subjects any organization which fails to comply with any provision of this Act to civil liability. Grants any appropriate U.S. district court jurisdiction in such actions (without regard to the amount in controversy). Provides a two year statute of limitations for such actions (unless the defendant has willfully misrepresented any information required under this Act). Provides for the administrative enforcement of this Act by the Federal Trade Commission, as provided in the Federal Trade Commission Act.