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United States · Official source
1,559 records where Rep. Russo, Martin A. [D-IL-3] is listed as a sponsor, author, or other actor. Search with topics and years
United States · United States Congress · 12 August 1992
Authorizes the President, on behalf of the Congress, to present a gold medal to John Birks "Dizzy" Gillespie in recognition of his accomplishments as a musician. Authorizes appropriations. Authorizes the Secretary of the Treasury to provide for the sale of bronze duplicates of the medal.
United States · United States Congress · 12 August 1992
Designates February 4, 1993, and February 3, 1994, as National Women and Girls in Sports Day.
United States · United States Congress · 12 August 1992
Designates November 30 through December 6, 1992, as National Education First Week.
United States · United States Congress · 11 August 1992
Designates December 1, 1992, as World AIDS Day.
United States · United States Congress · 10 August 1992
Pension Funding Improvement Act of 1992 - Title I: Amendments to Pension Plan Funding Requirements - Amends the Internal Revenue Code (IRC) and the Employee Retirement Income Security Act of 1974 (ERISA) to revise minimum funding standards for pension plans. Revises the additional funding requirements for pension plans that are not multiemployer plans to provide for an underfunding reduction requirement and solvency maintenance requirement. Title II: Required Security for Certain Plan Amendments - Amends IRC and ERISA to increase required funding percentages and required security under provisions for pension plan termination insurance. Applies such required funding and security provisions to multiemployer plans, as well as to other pension plans. Applies specified criminal penalties to violations of such requirements. Title III: Miscellaneous Provisions - Requires the Pension Benefit Guaranty Corporation (PBGC) and the Congressional Budget Office (CBO) to submit separate reports to the Congress setting forth alternative increases in premiums that would be required for the assets of the single-employer program (established under ERISA provisions for pension plan termination insurance) to equal or exceed such program's current and expected liabilities by 2002. Amends ERISA to require inclusion in annual PBGC reports of actuarial evaluations of pension benefit guaranty funds for the next five, ten, twenty, and thirty years. (Currently, inclusion of such evaluations for the next five years only is required.) Requires such evaluations to set forth alternative premium schedules to assure that PBGC assets equal or exceed its liabilities during such periods. Authorizes the CBO to transmit a separate report analyzing and commenting upon the actuarial evaluation (and premium schedules) prepared by the PBGC, for any fiscal year the CBO deems appropriate. Authorizes the PBGC to require certain plan sponsors or members of a sponsor's controlled group to provide it with records, documents, or other information necessary to determine liabilities and assets of plans covered by ERISA plan termination insurance provisions, or the financial condition of sponsors or members of sponsors' controlled groups maintaining such plans. Applies such information requirements to a plan if: (1) its underfunding exceeds $10,000,000; (2) it has more than 2,000 participants; or (3) it has been granted minimum funding waivers in excess of $1,000,000. Treats all plans maintained by the same sponsor (or any member of such sponsor's controlled group) as one plan for purposes of such information requirements.
United States · United States Congress · 30 July 1992
Designates October 1992 as Polish-American Heritage Month.
United States · United States Congress · 22 July 1992
Amends the Internal Revenue Code to exempt from the occupational excise tax on wagering any tax-exempt charitable organization and any person engaged in receiving wagers only on behalf of such organization, if the only wagers accepted by the organization (and the person) are authorized under the law of the State in which accepted. Provides for taxing a percentage of wagering winnings in excess of charitable expenditures.
United States · United States Congress · 9 July 1992
Supports the planting of 500 redwood trees from California on the northwest coast of Spain in commemoration of the quincentenary of the voyage of Christopher Columbus to the New World. Designates such trees as a gift to the people of Spain made in the name of the people of the United States.
United States · United States Congress · 2 July 1992
Designates October 8, 1992, as National Firefighters Day.
United States · United States Congress · 28 May 1992
Prohibits, unless a certification under this Act is in effect: (1) U.S. economic assistance to the Government of Russia; and (2) the U.S. Executive Director of the International Monetary Fund (IMF) from consenting to an increase in the U.S. quota in the IMF. Requires the Secretary of the Treasury, unless such certification is in effect, to instruct the U.S. Executive Directors of the IMF and other international financial institution to oppose any loan to the Government of Russia. Describes such certification as a certification by the President to the Congress that: (1) progress has been achieved toward removal of Russian armed forces from Estonia, Latvia, and Lithuania; (2) additional Russian armed forces have not been brought into such countries for any purpose without their permission; (3) artillery exercises or training operations are not being conducted by Russian armed forces on the territory of such countries without their permission; (4) Russian military installations in such countries are open to inspection by the governments of such countries; (5) Russian air and naval forces are not interfering with traffic in the air space or territorial waters of such countries; and (6) the Russian Government is keeping such governments informed regarding the number and location of Russian armed forces in such countries. Makes such certifications effective for six months and authorizes the President to make recertifications for additional six-month periods. Terminates the restrictions under this Act if the President certifies that all Russian armed forces have been withdrawn from such countries.
United States · United States Congress · 27 May 1992
Title I: Law Enforcement Authority and Sundry Administrative Provisions - Grants authority to an on-duty member of the Capitol Police to make arrests and enforce Federal and District of Columbia laws within an expanded area of the District: (1) with respect to any crime of violence committed within the U.S. Capitol Grounds or in the presence of such member; and (2) to prevent imminent loss of life or injury to person or property. (Current law authorizes the Capitol Police to enforce such laws within the U.S. Capitol Buildings and Grounds only.) Changes the composition of the Capitol Police Board. Directs the Chairman of the Committee on House Administration of the House of Representatives and the Chairman of the Committee on Rules and Administration of the Senate to alternate, by session of Congress, as Chairman of the Board. Requires the payroll administration for members and civilian support personnel of the Capitol Police to be carried out on a unified basis by a single disbursing authority. Requires the Capitol Police Board, with the approval of specified congressional committees, to provide for such payroll administration. Makes such unified payroll administration effective as of FY 1993. Title II: Lump-Sum Payment Provisions - Provides that an officer or member of the U.S. Capitol Police who separates from service within two years of the enactment of this title, and who satisfies the age and service requirements for an immediate annuity pursuant to Federal law, shall be entitled to receive a lump-sum payment for his or her accumulated and current accrued annual leave attributable to service performed by such individual as an officer or non-civilian member of the Capitol Police Force. Sets forth disbursement procedures for such lump-sum payments.
United States · United States Congress · 14 May 1992
Designates the week beginning February 14, 1993, as National Visiting Nurse Associations Week.
United States · United States Congress · 28 April 1992
Designates October 4 through 10, 1992, as National Customer Service Week.
United States · United States Congress · 9 April 1992
Amends the Harmonized Tariff Schedule of the United States to suspend, through December 31, 1994, the duty on: (1) 2,3,4- trifluoroanaline (TFA); and (2) ethyl-ethyl-6,7,8-trifluoro-1, 4-dihydro-4-oxo-quinolinecarboxylate (DM-8).
United States · United States Congress · 9 April 1992
Amends the Harmonized Tariff Schedule of the United States to suspend, through December 31, 1994, the duty on calan IR and calan SR.
United States · United States Congress · 9 April 1992
Designates September 1992 as National Spina Bifida Awareness Month.
United States · United States Congress · 1 April 1992
Designates the week beginning July 26, 1992, as Lyme Disease Awareness Week.
United States · United States Congress · 26 March 1992
Designates August 15, 1992, as 82d Airborne Division 50th Anniversary Recognition Day.
United States · United States Congress · 18 March 1992
Designates the week beginning May 17, 1992, as National Senior Nutrition Week.
United States · United States Congress · 17 March 1992
Commends the New York Stock Exchange on the occasion of its bicentennial on May 17, 1992.
United States · United States Congress · 5 March 1992
Amends the Internal Revenue Code to repeal requirements for: (1) individuals to include unemployment compensation in gross income; and (2) information returns from payors and statements to individuals relating to unemployment compensation.
United States · United States Congress · 4 March 1992
Urges the President to seek to establish talks with all parties concerned to bring an end to the strife in Northern Ireland.
United States · United States Congress · 27 February 1992
Designates the week of May 3 through 9, 1992, as Be Kind to Animals and National Pet Week.
United States · United States Congress · 27 February 1992
Designates March 17, 1992, as Irish Brigade Day.
United States · United States Congress · 27 February 1992
Designates the week beginning April 19, 1992, as National Credit Education Week.
United States · United States Congress · 26 February 1992
Amends the Internal Revenue Code to require continuation coverage under an employer-provided group health plan for both current and former employees of an employer in bankruptcy proceedings.
United States · United States Congress · 14 February 1992
Expresses the sense of the Congress that the United States should: (1) reduce its military expenditures by a specified amount over the period of FY 1993 to 1997; and (2) use the savings from such a reduction to reinvest in American economic and human resources.
United States · United States Congress · 11 February 1992
Designates April 14, 1992, as Education and Sharing Day, U.S.A., the birthday and the start of the 91st year of Rabbi Menachem Mendel Schneerson, leader of the worldwide Lubavitch movement.
United States · United States Congress · 5 February 1992
Designates January 16, 1993, as National Good Teen Day.
United States · United States Congress · 4 February 1992
Designates October 1992 as Italian-American Heritage and Culture Month.
United States · United States Congress · 30 January 1992
Designates February 6, 1992, as National Women and Girls in Sports Day.
United States · United States Congress · 22 January 1992
Amends the Emergency Unemployment Compensation Act of 1991 (Public Law 102-164) to add 13 weeks to the number of weeks of benefits payable under the emergency unemployment compensation program. Provides for a total number of weeks of such emergency benefits as follows: (1) 33 weeks (currently 20) in higher unemployment States (with a total unemployment rate of nine percent or higher or an adjusted insured unemployment rate of five percent or higher, for specified periods); and (2) 26 weeks (currently 13) for all other States. Extends to October 3, 1992, the expiration date of the emergency unemployment program (currently June 13, 1992). (Makes a conforming amendment extending provisions for unemployment insurance benefits for certain railroad workers during periods of high national unemployment.) Requires that the provisions of (and amendments made by) this Act be treated as emergency requirements designated by the President and the Congress under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act). Requires that any amount of new budget authority, outlays, or receipts resulting from the provisions of (and amendments made by) this Act not be considered for any purpose under the Balanced Budget and Emergency Deficit Control Act of 1985.
United States · United States Congress · 22 January 1992
Designates March 25, 1992, as Greek Independence Day: A National Day of Celebration of Greek and American Democracy.
United States · United States Congress · 22 January 1992
Expresses the sense of the Congress that the President should seek agreement with the European Community (EC) to a one-year suspension of U.S. and EC wheat and feed grains export subsidy programs.
United States · United States Congress · 3 January 1992
Amends the Railroad Retirement Solvency Act of 1983 to make permanent the transfer to the Railroad Retirement Account of income tax revenues attributable to the taxation of tier II railroad retirement benefits.
United States · United States Congress · 26 November 1991
United States Commercial Center Pilot Program Act of 1990 - Directs the Secretary of Commerce to establish, as a pilot program, a United States Commercial Center in one country each in the Baltics, including one of the former Soviet republics, Asia, and Latin America to provide additional resources for the promotion of exports of U.S. goods and services to such countries. Requires the Secretary to use the Market Development Cooperator Program to assist the Centers in providing such resources. Authorizes appropriations.
United States · United States Congress · 26 November 1991
Steel Trade Liberalization Program Extension Act - Amends the Steel Import Stabilization Act to express the sense of the Congress with respect to the quantity of steel products imported into, or exported to, the United States from April 1, 1992, through September 30, 1994, under the steel trade liberalization program.
United States · United States Congress · 26 November 1991
Amends the Internal Revenue Code to allow a credit for interest paid or incurred on a qualified education loan for a six-year period (whether or not consecutive). Limits such credit to $300 per individual whose education expenses are being financed by such loan. Allows higher limits for taxpayers with large amounts of education loan interest (not to exceed $500). Sets forth limits on the gross income of taxpayers eligible for such credit.
United States · United States Congress · 26 November 1991
Reduce, Reuse, and Recycle for America Act - Title I: State Recycling Requirements and Related Provisions - Amends the Solid Waste Disposal Act to direct the Administrator of the Environmental Protection Agency to promulgate regulations containing a standard methodology for States and municipalities to measure: (1) the composition of waste generated in their jurisdictions, by type and amount; and (2) the waste management capacity of landfills, recycling facilities, and incinerators. Requires the Administrator to promulgate regulations for States, municipalities, and regional solid waste management authorities to identify the life-cycle costs of waste management or recycling options. Directs the Administrator to promulgate regulations containing a standard methodology to measure the amount of material annually diverted from a municipal solid waste stream and to calculate the diversion rates for materials. Requires a diversion rate for a particular material to be calculated by comparing the amount of the material generated within a municipality or regional authority with the annual amount of that material diverted from an incinerator or landfill for recycling purposes. Directs such municipalities or regional authorities to conduct waste composition analyses at least once every five years to indicate: (1) the percentage of solid waste managed in the jurisdiction that consists of materials required to be analyzed; and (2) the percentage of such waste that consists of noncombustible materials. Includes within the list of materials to be analyzed: (1) paper; (2) glass; (3) metal; (4) plastics; (5) food and yard waste; (6) wood; (7) construction and demolition debris; (8) household hazardous waste and lead-acid and household batteries; (9) medical waste; (10) incinerator ash; and (11) miscellaneous combustibles and noncombustibles. Prohibits States, municipalities, or other local solid waste management authorities from issuing permits for the construction, expansion, or operation of a landfill, incinerator, or composting unit unless a waste composition analysis has been conducted in the jurisdiction where the facility is or will be located. Requires States or regional authorities to carry out programs to divert annually from incineration and landfilling those materials that otherwise would be destined for disposal by such methods. Sets forth required diversion percentages for glass, paper, metals, plastics, and yard and food waste. Provides that the delivery of plastics, metals, or glass for composting purposes shall not be considered diversion. Requires the Administrator to increase diversion rates by July 1, 2002, to assure decreasing reliance on incineration and landfilling. Authorizes States to petition for alternative diversion rates if economic conditions preclude an entity from achieving such rates, subject to specified requirements. Directs entities to which diversion requirements apply to certify to the State that the applicable percentage of materials has been diverted from the waste stream. Prohibits the issuance of permits by States, municipalities, or other regional authorities for the construction, expansion, or operation of a landfill or incinerator unless the entity from which the facility plans to accept waste: (1) is achieving the required diversion rates; and (2) demonstrates that the facility will not interfere with maintaining such rates. Declares that States must demonstrate achievement of diversion rates in order to receive approval for solid waste management plans. Prohibits the incineration of the following materials in municipal incineration units: (1) glass; (2) ferrous and nonferrous metals; (3) lead-acid and household batteries; (4) recyclable plastics; (5) yard waste; and (6) other materials that are noncombustible or recyclable, as appropriate. Requires owners or operators of such units to inspect wastes to ensure that such materials are removed before incineration and to certify to the State that they are in compliance with such prohibition. Excludes from the inspection requirement waste delivered after prohibited materials have been: (1) removed at a materials recovery facility; or (2) collected pursuant to a curbside collection or deposit program under which material is diverted from solid waste at a rate of at least 90 percent. Prohibits the disposal of lead-acid and household batteries in municipal landfills. Makes such prohibition inapplicable under certain circumstances. Provides for the incorporation of requirements under this title into State solid waste management plans. Title II: Other Recycling Provisions - Requires manufacturers or importers of covered items to ensure that such items contain a minimum percentage of post-consumer materials. Defines a "covered item" as a product, packaging or a container for a product, or materials made of aluminum, glass, steel, plastic, or paper. Authorizes manufacturers or importers to comply with such requirements by: (1) recycling a covered item for purposes of producing such item; or (2) purchasing recycling credits under a system established by the Administrator. Sets forth minimum content standards and deadlines for compliance for aluminum, glass, steel, plastics, and paper. Provides for exemptions to such requirements in cases where meeting such requirements would result in a potential hazard to human health or the environment. Prescribes penalties for violations of such requirements. Sets forth recordkeeping requirements for importers and manufacturers of covered items. Prohibits manufacturers, distributors, retailers, or importers from offering a consumer item for sale or promotional purposes if such item contains less than 90 percent product (by volume) or more than ten percent package and packing material (by volume). Exempts specified items from such requirement. Requires manufacturers or importers of products, packages, or packing material to furnish to the Administrator, a retailer, or a consumer, upon request, a certification of compliance with respect to such requirement. Prescribes penalties for violations of such requirement. Requires manufacturers, distributors, retailers, or importers of motorized vehicles (other than automobiles) or large appliances to: (1) accept any vehicle or appliance of the type sold by such persons from purchasers; or (2) assure the diversion of such items away from incinerators or landfills. Permits the disposal of household batteries only by delivery to retailers, wholesalers, or manufacturers of batteries of the same general type, regulated collection or recycling facilities, or governmental curbside collection programs. Sets forth disposal requirements for retailers, wholesalers, and manufacturers. Prohibits battery retailers, wholesalers, and manufacturers from refusing to accept batteries of the same type as the batteries sold. Requires wholesalers to remove used batteries from the place of business of the retailer. Sets forth refund requirements with respect to such batteries. Requires notices to be posted in household battery retail establishments that: (1) state that is illegal to throw away such batteries and that Federal law requires acceptance of batteries for recycling and the return of batteries to authorized recyclers or collectors; and (2) encourage the recycling of used batteries. Prohibits the sale of household batteries unless such batteries bear a label that identifies the chemical in the battery and that states the refund value and requirements for recycling and acceptance. Requires the Administrator to promulgate labeling requirements for small, button-shaped batteries. Prohibits States or local governments from enforcing labeling requirements unless identical with this Act's requirements. Prohibits the sale of a rechargeable consumer product unless: (1) the battery can be easily removed by the consumer or is contained in a battery pack separate from the product and can be easily removed; and (2) the product and the battery are both labeled in a manner that is clearly visible, that indicates that the battery must be collected separately, and that identifies the electrode used in the battery. Revises provisions concerning Federal procurement of recycled goods. Applies procurement requirements to the purchase or acquisition of items during a fiscal year if, during any of the preceding five fiscal years, the price of such items exceeded $10,000 in the aggregate. Includes the Congress within the definition of "procuring agency." Requires procuring agencies to procure only items which are composed of the highest percentage of post-consumer materials (currently, recovered materials) practicable or, in the case of items for which minimum content standards have been set, which contain no less than the required minimum content. Revises conditions under which a procuring agency may determine not to procure such items. Directs the Administrator to: (1) revise existing standards for the procurement of paper containing post-consumer materials so that the standards are at least as stringent as the minimum content requirements of title II; (2) promulgate standards for the procurement and use of containers and packaging and other goods made from aluminum, ferrous, and plastic scrap and waste glass that are as stringent as such requirements; (3) promulgate standards for the procurement and use of waste glass in the construction of paved surfaces, rubber scrap in the construction of paved surfaces, roofing, and other nonroadway applications, and compost, fertilizers, and other soil amendments made from yard and food waste; and (4) promulgate standards for at least three additional categories of items and other items, as appropriate.
United States · United States Congress · 22 November 1991
Urges the President to renew the voluntary restraint agreements with Taiwan and Japan for an additional five years in order to protect national security and ensure U.S. industrial competitiveness.
United States · United States Congress · 21 November 1991
Federal Program Improvement Act of 1991 - Title I: Provisions Relating To The Medicare Program - Subtitle A: Durable Medical Equipment - Amends the Social Security Act to: (1) prohibit unsolicited telephone contacts from suppliers of items of durable medical equipment to Medicare (title XVIII of the Social Security Act) beneficiaries; (2) require suppliers to provide information to the Secretary of Health and Human Services (HHS) on sales and billing practices; (3) prohibit carrier forum shopping; (4) prohibit issuance of multiple provider numbers; (5) require a description of such items in forms explaining benefits; (6) require the Secretary to develop a standardized prescription for such items; (7) mandate adjustments to final payments amounts which the Secretary determines are not inherently reasonable; (8) require an advanced determination for decubitus care mattresses; (9) require the Secretary to report to specified congressional committees on implementation of advanced determination requirements; and (10) set forth miscellaneous study and reporting requirements respecting item definitions and quality standards, supplier costs, and items treated as prosthetics devices. Subtitle B: Secondary Payer Identification and Enforcement - Amends the Social Security Act to: (1) make changes to aid the identification of Medicare secondary payer situations and the recovery of erroneous payments from primary payers; and (2) set forth miscellaneous study and reporting requirements respecting carrier recovery efforts and contractor eligibility requirements. Title II: Customs Overtime Pay Reform - Revises the overtime pay system for U.S. Customs Service inspectors. Amends the Customs Procedural Reform and Simplification Act of 1978 to require the authorization for the Customs Service to specify the maximum amount available for payment of overtime. Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to terminate reimbursement of appropriations for overtime costs. Requires a General Accounting office study and report to specified congressional committees on overtime costs. Title III: Availability And Use of Death Information Under The Old-Age, Survivors, And Disability Insurance Program - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to: (1) eliminate State restrictions on the use of death certificates to correct OASDI and other Federal benefit program information; (2) provide for the provision of Social Security Administration death information to States free of charge; and (3) restrict the use of social security account numbers by States which have not contracted to participate in the program providing for the exchange of death information. Requires an HHS study and report to specified congressional committees on improvements in gathering and reporting such information. Title IV: PBGC Report On Employers With Underfunded Plans - Requires the Pension Benefit Guaranty Corporation to submit an annual report to the Congress on employers with underfunded pension plans.
United States · United States Congress · 21 November 1991
Taxpayer Bill of Rights Act of 1991 - Title I: Additional Safeguards to Protect Taxpayers' Rights - Subtitle A: Taxpayers' Advocate - Amends the Internal Revenue Code to establish in the Internal Revenue Service (IRS) the Office of Taxpayers' Advocate, headed by the Taxpayers' Advocate, appointed by the President, by and with the advice and consent of the Senate. Requires the Office to: (1) assist taxpayers in resolving problems with the IRS; (2) identify areas in which taxpayers have problems in dealings with the IRS; (3) propose changes in the administrative practices of the IRS to mitigate such problems; and (4) identify potential legislative changes which may be appropriate to mitigate such problems. Requires the Taxpayers' Advocate to annually report to specified congressional committees on Office activities. Requires the Commissioner of Internal Revenue to establish procedures requiring a formal response to all recommendations submitted to the Commissioner by the Taxpayers' Advocate. Authorizes the terms of a Taxpayer Assistance Order to require the Secretary of the Treasury to take certain actions (currently, only to cease or refrain from taking such actions). Subtitle B: Modifications to Installment Agreement Provisions - Requires prior notification to taxpayers under an installment agreement to pay tax liability before altering, modifying, or terminating such an agreement. Provides for administrative review of denials of requests for installment agreements. Suspends the failure to pay penalty during any period an installment agreement is in effect. Subtitle C: Interest - Extends from ten days to 21 days the period for which interest will not be imposed after notice and demand for payment, if such payment is less than $100,000. Provides for the abatement of interest in the case of an assessment due to the error or delay of an IRS managerial act. Increases the interest rate for overpayment of tax from two percent to three percent (making such rate equal to the interest rate for underpayment of tax). Waives interest on all overpayments refunded within 45 days after a return is filed. Subtitle D: Joint Returns - Requires separate deficiency notices in the case of a joint income tax return if the most recent data available to the IRS shows that such spouses did not file a joint return with each other. Allows the disclosure of collection activities to an individual requesting such information in the case of a joint return where such individual is no longer married to or resides in the same household as the other joint filer. Removes limitations on filing a joint return after filing separate returns. Subtitle E: Collection Activities - Authorizes the Secretary, if it is determined to be in the best interest of the taxpayer and the United States, to: (1) withdraw a notice of a lien; (2) return property that has been levied upon; and (3) offer compromises in civil or criminal cases. Requires the Secretary, at the request of the taxpayer, to make reasonable efforts to notify credit reporting agencies and financial institutions of such withdrawal notice. Subtitle E (sic): Erroneous and Fraudulent Information Returns - Requires payee statements to provide the phone number of the person providing payment. Establishes civil damages for the fraudulent filing of information returns. Requires the Secretary to take reasonable steps to corroborate the accuracy of an information return when making a determination of a deficiency by a third party, when such return is disputed by the taxpayer. Subtitle F: Modifications to Penalty for Failure to Collect and Pay Over Tax - Declares that a person shall not be liable for any penalty for failure to collect and pay over tax if such person: (1) is not a significant owner, or highly compensated employee of the trade or business; (2) notifies the Secretary within ten days after such failure; and (3) such notification was before any notice by the Secretary with respect to such failure. Requires the Secretary to disclose certain information where more than one person is liable for a penalty. Subtitle G: Awarding of Costs and Certain Fees - Repeals the "substantially justified" test for determining whether a taxpayer may recover costs and fees incurred as part of an administrative or court proceeding. Provides for the awarding of reasonable litigation or administrative costs to a prevailing party who represents himself in an administrative or court proceeding. Makes IRS employees personally liable in certain cases. Provides that any failure to agree to an extension of time for the assessment of any tax shall not be taken into account in determining whether a prevailing party has exhausted all administrative remedies. Subtitle H: Other Provisions - Revises provisions on the required content of tax due, deficiency, and other notices. Provides for the treatment of returns prepared for or executed by the Secretary for purposes of certain tax penalties. Provides protection for taxpayers who rely on certain guidance published by the IRS. Title II: Form Modifications, Studies - Subtitle A: Form Modifications - Directs the Secretary to: (1) ensure that taxpayers are aware of permission to pay tax in installments, extensions of time for payment of tax, and compromises of tax liability; (2) improve procedures for taxpayers to notify the Secretary of changes in names and addresses; (3) include in a specified publication a section on the rights and responsibilities of divorced individuals; (4) ensure that employees are aware of their responsibilities under the Federal tax system and that the public is aware of penalties for failure to collect and pay over tax; and (5) notify taxpayers any payments that cannot be associated with any outstanding tax liability. Subtitle B: Studies - Requires the Secretary to report to the tax-writing committees on: (1) a pilot program for appeals of certain enforcement actions (including lien, levy, and seizure actions; (2) a study on ways to assist the elderly, physically impaired, foreign-language speaking, and other taxpayers with special needs to comply with IRS laws; (3) the scope and content of the IRS taxpayer-rights education program for its officers and employees; and (4) cases involving complaints about misconduct of IRS employees and the disposition of such complaints. Requires the Comptroller General to report to the tax-writing committees on: (1) a study of notices of deficiency; (2) the accuracy and clarity of 25 of the most commonly used IRS forms, notices, and publications; and (3) a study of IRS employee-suggestion programs.
United States · United States Congress · 21 November 1991
Calls upon the President, as part of the Uruguay Round General Agreement on Tariffs and Trade (GATT) talks, to initiate negotiations to make GATT compatible with the Marine Mammal Protection Act and other U.S. health, safety, labor, and environmental laws, including laws to protect the environment outside of the United States. Declares that the Congress will not approve legislation to implement any trade agreement (including the Uruguay Round of the GATT and the U.S.-Mexico Free Trade Agreement) that jeopardizes such laws, including the Federal Food, Drug, and Cosmetic Act and the Clean Air Act.
United States · United States Congress · 20 November 1991
Long-Term Care Insurance Standards Act of 1991 - Title I: Excise Tax on Nonconforming Long-Term Care Insurance Policies - Amends the Internal Revenue Code to impose an excise tax on long-term care insurance policies that do not conform to Federal standards established under title II of this Act. Requires such tax, equal to 50 percent of the premium, to be paid by the policy issuer. Title II: Federal Standards for Long-Term Care Insurance Policies - Amends the Social Security Act to add a new title XXI under which the Secretary of Health and Human Services is required to establish, review annually, and revise as necessary Federal standards for long-term (12 months or longer) care insurance policies that incorporate specified requirements relating to: (1) consumer disclosure; (2) benefits and eligibility, including restrictions on inflation adjustments and policy forfeiture; (3) premium increase limitations and policy renewability, conversion, and replacement; (4) policy issuance and sale, including prohibitions against the sale or issuance of a policy to a beneficiary under Medicaid or under Medicare (titles XIX and XVIII, respectively, of the Social Security Act) or a Medicare supplemental policy if benefits are duplicated; and (5) issuer reporting of information on policies, premiums, lapse rates, and denials of applicants and claims. Directs the Secretary to establish a procedure for certifying long-term care insurance policies as meeting Federal standards. Deems a policy issued in and approved by a State to be certified if (and for so long as) the Secretary determines that the State has en effective regulatory program that applies and enforces the Federal standards.
United States · United States Congress · 19 November 1991
Designates December 1, 1991, as World AIDS Day.
United States · United States Congress · 14 November 1991
Sets forth U.S. policy on assistance to El Salvador. Permits funds made available for military assistance for El Salvador for FY 1992 in excess of $21,000,000 to be obligated only with the prior notification of specified congressional committees. Authorizes the transfer of such funds to the Demobilization and Transition Fund for El Salvador established under the Foreign Operations, Export Financing, and Related Programs Appropriations Act, 1991. Makes such funds available only for costs of the demobilization, retraining, relocation, and reemployment in civilian pursuits of former combatants in the conflict in El Salvador. Permits the obligation of amounts in the Fund only if the President, prior to obligation of funds, notifies: (1) specified congressional committees; and (2) the Congress that the El Salvadoran Government and representatives of the Farabundo Marti National Liberation Front (FMLN) have reached a permanent settlement of the conflict. Prohibits any U.S. assistance to El Salvador if the head of the El Salvadoran Government is deposed by military coup or decree. Resumes such assistance only pursuant to a law enacted by the Congress. Permits the delivery of military assistance to the armed forces of El Salvador only with the prior approval of the elected president of El Salvador.
United States · United States Congress · 12 November 1991
Congratulates the people of Lithuania for their courage and perseverance in using peaceful means to regain their independence as they celebrate their independence day on February 16, 1992. Pledges support for the people of Lithuania.
United States · United States Congress · 7 November 1991
Designates December 21, 1991, as Basketball Centennial Day.
United States · United States Congress · 6 November 1991
Directs all Members of Congress to pay full market value for all medical services, medical tests, and medications provided by the Office of the Attending Physician. Establishes the Office of Attending Physician Revolving Fund in the Treasury (within the contingent fund of the Senate) for deposit of such payments and monies received from any other source.
United States · United States Congress · 5 November 1991
Designates December 4, 1991, as Federal Civilian Employee Remembrance Day to recognize contributions provided by Federal civilian employees during the attack on Pearl Harbor and during World War II.