United States · United States Congress · 21 March 1991
Church Retirement Benefits Simplification Act of 1991 - Amends the Internal Revenue Code to recodify and revise qualifications for church retirement and pension plans. Makes employee contributions to such plans nonforfeitable. Allows ten-year vesting with a nonforfeitable right to 100 percent of accrued benefits derived from employer contributions. Allows five-to-fifteen year vesting with a nonforfeitable right to a percentage (25% to 100%) of such accrued benefits. Requires the plan to meet minimum vesting requirements. Provides that no employee shall be considered an officer, shareholder, supervisor, or highly compensated employee if such employee receives less than $50,000 per year. Excludes from such consideration employees covered by a collective bargaining agreement if retirement benefits were a subject of good faith bargaining. Recodifies the authority of a church or a convention or association of churches to be treated as an employer making contributions to retirement income accounts. Subjects church-related hospitals and universities to certain coverage and related rules in the case of a contract purchased by a church. Requires distributions from retirement income accounts provided by churches to be in accordance with distributions under cash or deferred arrangements. Provides for determining the beginning date for such distributions. Allows self-employed ministers and chaplains who work for non-church employers to participate in their church plans. Provides that certain rules aggregating employees do not apply to churches. Restores qualified voluntary employee contributions to church plans. Treats self-employed ministers as employees for purposes of certain welfare benefit plans and retirement income accounts. Allows a deduction for contributions to retirement income accounts by such ministers. Provides that a church plan maintained by more than one employer shall not be treated as a single plan. Provides that accounting methods of deferred compensation plans of State and local governments and tax-exempt organizations do not apply to a church plan. Exempts a church plan from the requirement to maintain separate accounts for medical benefits for key employees. Provides that the special rules for computing employee contributions to pension plans do not apply to certain foreign missionaries. Repeals the elective deferral catch-up limitation for church retirement income accounts. Allows church plans to annuitize benefits and increase benefit payments. Provides that rules for self-insured medical reimbursement plans are not applicable to church plans.
United States · United States Congress · 21 March 1991
Amends the Internal Revenue Code with respect to the offset for rental real estate activities under passive activity rules to increase the low-income housing credit and the rehabilitation credit under such rules.
United States · United States Congress · 21 March 1991
Amends the Internal Revenue Code to disallow a deduction for certain costs incurred in connection with any oil discharge or hazardous substance release. Provides an exception to such rule for any taxpayer who has a complete liability defense or qualifies for a liability limitation with respect to such discharge or release. Provides a limitation on the use of the net operating loss deduction to offset deductions disallowed by this Act.
United States · United States Congress · 21 March 1991
Declares that the Congress: (1) recognizes and commends the "Bill of Responsibilities" of the Freedoms Foundation at Valley Forge; and (2) urges citizens to accept the responsibilities as members of a free society.
United States · United States Congress · 13 March 1991
Felon Handgun Purchase Prevention Act of 1991 - Amends the Federal criminal code to prohibit a licensed importer, manufacturer, or dealer from transferring a handgun from business inventory to any other person unless: (1) before the completion of the transfer the licensee contacts the hotline established under this Act; and (2) the hotline notifies the licensee that the information available does not demonstrate that the receipt of a handgun by such other person would violate provisions of the Federal criminal code (Federal provisions), or that the hotline will not be able to respond to the licensee before the end of the next business day; or (3) at least 24 hours have elapsed since the licensee first contacted the hotline with respect to the transfer and the hotline has not notified the licensee that the information available to the hotline demonstrates that the receipt of a handgun by such other person would violate such provisions. Makes such prohibition inapplicable to a handgun transfer between a licensee and another person if: (1) such other person presents to the licensee a valid permit or license, issued by the State or political subdivision in which the transfer is to occur, that authorizes such other person to purchase, possess, or carry a firearm; (2) the Secretary has approved the transfer under provisions of the Internal Revenue Code; (3) telephone service is not provided to the premises where the licensee conducts business subject to such license and is not generally available to the public in the area in which such premises are located; (4) the ability of the licensee to exchange information with the hotline is impaired due to circumstances beyond the control of the licensee; or (5) the licensee, pursuant to State law, notifies State law enforcement authorities of the proposed transfer and such authorities approve the transfer or determine that receipt of a handgun by such other person would not violate State law. Requires the licensee to include in the record of transfer the identification number provided by the hotline with respect to the transfer where the hotline notifies the licensee that the information available to the hotline does not demonstrate that the receipt of a handgun by such other person would violate Federal provisions. Establishes penalties against the licensee for knowingly failing to comply with provisions of this Act. Directs the Attorney General to: (1) establish such hotline; (2) arrange for a toll-free telephone number; (3) ensure that the hotline operates continuously; (4) ensure that not more than two percent of the initial telephone responses of the hotline contain erroneous determinations; and (5) notify each licensee of the existence, purpose, and toll-free number of the hotline. Specifies that the hotline shall not provide information to any caller with respect to another person unless: (1) the hotline verifies that the caller is a licensee; and (2) the caller states that such other person seeks to obtain a handgun and the caller provides the name and social security number (or other identifying information for a person with no number) of such other person. Directs that, if such requirements are met, the hotline: (1) inform the caller whether the information available to the hotline demonstrates that the receipt of a handgun by the person would violate Federal provisions; and (2) if such receipt would not violate such provisions, assign a unique identification number to the transfer, provide the caller with the number, and destroy all records of the hotline with respect to the call (other than the identifying number and the date the call was received) and all records of the hotline relating to the person. Requires the hotline: (1) to make every effort to provide the caller with the information required immediately or by return telephone call without delay; and (2) if it is unable to comply with such requirement due to circumstances beyond the hotline's control, to advise the caller that the response of the hotline will be delayed and the reasons for, and probable length of, the delay, and make every effort to provide the information required within 24 hours of the initial call. Authorizes the Attorney General to secure directly from any U.S. department or agency such information as necessary to enable the hotline to operate in accordance with this Act. Directs the head of such department or agency, on request of the Attorney General, to furnish such information to the hotline. Requires the Attorney General to develop such computer software, design and obtain such telecommunications and computer hardware, and employ such personnel as necessary to establish and operate the hotline. Sets forth procedures for the correction of erroneous hotline information. Creates a private cause of action where a person is denied a handgun based on erroneous information provided by the hotline. Bars any U.S. department, agency, officer, or employee from: (1) requiring that any record or portion thereof maintained by the hotline be recorded at or transferred to a facility owned, managed, or controlled by the United States or any State or political subdivision; or (2) using the hotline to establish any system for the registration of handguns, handgun owners, or handgun transactions or dispositions, except with respect to persons prohibited by Federal provisions from receiving a handgun. Amends the Omnibus Crime Control and Safe Streets Act of 1968 to: (1) increase the percentage of funds (from five to ten percent) to be allocated by each State for the improvement of criminal justice records; and (2) include in such improvement the sharing of such records with the Attorney General for use by the hotline established under this Act.
United States · United States Congress · 13 March 1991
Amends the Congressional Budget and Impoundment Control Act of 1974 to eliminate the requirement for a tax expenditure budget and to remove other reporting requirements concerning tax expenditures.
United States · United States Congress · 13 March 1991
Amends the Internal Revenue Code to provide for the treatment of rental and nonrental real estate activities under the limitations on losses from passive activities.
United States · United States Congress · 12 March 1991
Savings and Investment Incentive Act of 1991 - Title I: Retirement Savings Incentives - Amends the Internal Revenue Code to remove the limitations on deductions for individual retirement plans and provides a cost-of-living adjustment for deductible amounts. Establishes special individual retirement accounts that are nondeductible. Makes such accounts nontaxable if earnings on contributions are held for at least five years. Applies the early withdrawal penalty to distributions made before the end of the five year-period. Title II: Penalty-Free Distributions - Provides exemptions from the ten-percent penalty on early withdrawals from individual retirement plans for: (1) first home purchases; (2) higher education expenses; and (2) financially devastating medical expenses.
United States · United States Congress · 7 March 1991
Bounty Hunter Act of 1991 - Amends the Comprehensive Crime Control Act of 1984 to increase the maximum reward for information leading to the arrest and conviction under Federal law of any individual for the unlawful sale, or possession for sale, of a controlled substance or a controlled substance analogue. Provides for the payment of incentive rewards to States to encourage the establishment of programs to pay similar rewards for violations of State laws.
United States · United States Congress · 6 March 1991
Amends the Caribbean Basin Economic Recovery Act to repeal the provisions exempting the following articles from duty-free treatment under the Act: (1) textile and apparel articles which are subject to textile agreements; (2) footwear not eligible for benefits under the generalized system of preferences; (3) tuna in airtight containers; (4) petroleum products; (5) certain watches and parts; and (6) leather handbags, luggage, flat goods, and work gloves to which reduced duty rates apply.
United States · United States Congress · 6 March 1991
Amends title XIX (Medicaid) of the Social Security Act to provide Medicaid coverage of screening mammographies for women age 35 and older. Varies the permissible frequency of such covered tests on the basis of a woman's age and her risk of developing breast cancer. Directs the Secretary to periodically review and revise permissible frequencies of such tests.
United States · United States Congress · 6 March 1991
Amends part B (Supplementary Medical Insurance) of title XVIII (Medicare) of the Social Security Act to revise the breast cancer screening benefit provided under the Omnibus Budget Reconciliation Act of 1990 to cover on an annual basis (currently, biennial) routine breast cancer screening for women over age 64.
United States · United States Congress · 6 March 1991
Amends the Internal Revenue Code to eliminate the age (55 or older) and dollar ($125,000) restrictions with respect to the one-time income tax exclusion of gain on the sale of a principal residence.
United States · United States Congress · 5 March 1991
United States One Dollar Coin Act of 1991 - Amends Federal currency law to prescribe the color and content of one-dollar coins. Mandates that the obverse side of the one dollar coin have a design recognizing America's veterans. Directs the Secretary of the Treasury to cease regular production of one-dollar Federal Reserve notes by a specified date (except for such quantities as are required to meet collectors' needs). Mandates that the seigniorage of the new one-dollar coins be used to offset the reverse seigniorage resulting from the destruction of Susan B. Anthony dollar coins in Government storage.
United States · United States Congress · 5 March 1991
Endorses a National Victory Parade in Washington, D.C., and regional victory parades throughout the United States to honor servicemen and women who participated in Operation Desert Storm. Encourages Federal, State, and local governments and private industry to get involved in supporting such parades.
United States · United States Congress · 28 February 1991
Amends the Internal Revenue Code to extend the tax exemption for qualified small issue industrial bonds (bonds issued to finance manufacturing facilities and farm property) through 1996.
United States · United States Congress · 28 February 1991
Calls for the President to proclaim a National Welcome Home Day for U.S. forces that shall be marked by a celebration in all the States, towns, and cities and by a National Welcome Home Parade in Washington, D.C.
United States · United States Congress · 28 February 1991
Acclaims the President for his decisive leadership, unerring judgment, and sound decisions with respect to the Persian Gulf crisis. Commends and expresses appreciation to the members of the U.S. armed forces and other members of the international coalition who participated in Operation Desert Storm. Conveys sympathy and condolences to the families and friends of coalition and U.S. forces who were injured or killed during such operation. Expresses compassion for the families of noncombatants who suffered hardship and personal losses during the Persian Gulf War. Supports continued efforts to promote peace and stability in the Persian Gulf.
United States · United States Congress · 27 February 1991
Requires that, except in specified instances, Federal financial assistance be taken into account when determining losses or bad debts of savings and loans institutions (thus denying income tax deductions for losses or bad debts to the extent Federal assistance has compensated for them).
United States · United States Congress · 27 February 1991
Directs the heads of Federal departments or agencies which hold or receive records and information which have or could possibly have been correlated to U.S. personnel listed as prisoners of war or missing in action after 1940, including from World War II and the Korean and Vietnam conflicts, to publicly disclose such records and information, except where such disclosure would compromise national security. Requires the Department of Defense to publicly disclose a complete list of such personnel including those killed in action (body not returned) with each service member's current classification as well as any changes in such classification occurring during or after such hostilities.
United States · United States Congress · 26 February 1991
Trade Agreements Compliance Act of 1991 - Amends the Trade Act of 1974 to authorize certain economically affected persons to request the U.S. Trade Representative (USTR) to review whether a foreign country is in material compliance with the terms of a bilateral trade agreement to which the United States is a party. Prescribes guidelines for such a review. Provides that nothing in this Act may be construed as requiring actions that are inconsistent with U.S. international obligations, including the General Agreement on Tariffs and Trade.
United States · United States Congress · 26 February 1991
Affordable Housing for Young Americans Act - Amends the Internal Revenue Code to permit penalty-free withdrawals from individual retirement plans for first-time home purchases by taxpayers, their children, or their grandchildren.
United States · United States Congress · 21 February 1991
Amends the Internal Revenue Code to permanently extend the period during which qualified mortgage bonds and mortgage credit certificates may be issued.
United States · United States Congress · 21 February 1991
Constitutional Amendment - Prohibits Federal expenditures from exceeding revenues for any fiscal year and from exceeding 19 percent of the gross national product for the last calendar year ending before the beginning of such fiscal year. Provides for a suspension of such prohibitions for any fiscal year for which three-fifths of the House of the Congress provides, by rollcall vote, for a specific excess of outlays over estimated revenues.
United States · United States Congress · 19 February 1991
Older Americans' Freedom to Work Act of 1991 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to remove the limitation on the amount of outside income which beneficiaries who have attained retirement age may earn without incurring a reduction in benefits.
United States · United States Congress · 30 January 1991
Amends the Internal Revenue Code to allow an income tax deduction for interest on certain indebtedness incurred to pay the educational expenses of the taxpayer, spouse, or dependent. (Under current law, such a loan must be secured by an interest in real property.)
United States · United States Congress · 28 January 1991
Authorizes the Secretary of Education to enter into a contract with the National Writing Project (a nonprofit educational organization) to support costs of programs of teacher training and classroom research to improve the teaching of writing and the quality of student writing and learning. Directs the Project to establish a National Advisory Board. Directs the Secretary, through the Office of Educational Research and Improvement, to make grants to individuals and higher education institutions for research on the teaching of writing. Authorizes appropriations for FY 1991 through 1995.
United States · United States Congress · 23 January 1991
Baltic Republics Freedom Act of 1991 - Prohibits any Federal agency from extending credit with respect to the export of U.S. goods or services to the Soviet Union, unless the President certifies that the overall Soviet military presence in Estonia, Latvia, and Lithuania does not exceed its overall presence on January 1, 1991.
United States · United States Congress · 11 January 1991
Christopher Columbus Coin and Fellowship Act - Title I: Christopher Columbus Quincentenary Coins - Christopher Columbus Quincentenary Coin Act - Directs the Secretary of the Treasury to mint and issue not more than a specified number of five-dollar gold coins, one-dollar silver coins, and half-dollar clad coins emblematic of the quincentenary of the discovery of America. Sets forth certain features of such coins and provides for their design, issuance, and sale. Terminates the minting of such coins after June 30, 1993. Requires the Secretary to deposit surcharges from the sale of such coins in the Christopher Columbus Fellowship Fund for use by the Christopher Columbus Fellowship Foundation. Declares that no law governing procurement or public contracts shall be applicable to the procurement of goods and services necessary for carrying out this Act, except that this provision shall not relieve any person from complying with any law relating to equal employment opportunity. Mandates that all amounts received from coin sales be deposited in the coinage profit fund. Title II: Christopher Columbus Fellowship Foundation - Christopher Columbus Fellowship Act - Establishes the Christopher Columbus Fellowship Foundation to award fellowships to outstanding individuals to encourage new discoveries in all fields of endeavor for the benefit of mankind. Establishes the Christopher Columbus Fellowship Fund. Directs the Foundation to report to the President and to the Congress annually on its operations.
United States · United States Congress · 10 January 1991
Employee Educational Assistance Act of 1991 - Amends the Internal Revenue Code to make permanent the income tax exclusion of amounts paid under employee educational assistance programs. (Under current law the exclusion expires for taxable years beginning after December 31, 1991.)
United States · United States Congress · 3 January 1991
National Dividend Act of 1991 - Establishes a program for the distribution of certain corporate tax revenues to the registered voters of each State in the form of dividend payments. Directs the Secretary of the Treasury to pay to the chief financial officer of each State, in accordance with a prescribed schedule, an amount equal to the National Dividend Payment, as computed under this Act, multiplied by the number of registered voters in the State. Sets forth criteria and procedures to govern: (1) the chief financial officer's selection of an incorporated bank to act as the State's disbursing agent; and (2) payments to qualified voters. Establishes in the Treasury the National Dividend Payment Trust Fund. Authorizes payment into the Fund of specified amounts from revenue received from: (1) the corporate income tax; (2) the tax on the unrelated business income of certain tax-exempt organizations; (3) the capital gains tax; (4) the tax on insurance company income; and (5) the alternative minimum tax on corporations. Establishes a National Dividend Review Board to review the manner in which payments are made from the Fund and to make investments of Fund amounts. Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, all dividend income received by a taxpayer from domestic corporations, including dividends received under this Act. Increases the corporate income tax deduction for dividends received by a corporation on the preferred stock of a public utility. Prohibits corporate income tax rates from exceeding 34 percent. Amends the Congressional Budget and Impoundment Control Act of 1974 to declare it out of order in either the House of Representatives or the Senate to consider budget resolutions for fiscal years 1993 and thereafter that would increase the level of total budget outlays beyond those budgeted for FY 1992.
![Official portrait of Rep. Schulze, Richard T. [R-PA-5]](https://www.congress.gov/img/member/s000146_200.jpg)