United States · United States Congress · 31 January 1989
Inflation Tax Relief Act of 1989 - Amends the Internal Revenue Code to require indexing, based on the gross national product deflator, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss.
United States · United States Congress · 31 January 1989
Protect Medicare 90 Concurrent Resolution - Expresses the sense of the Congress that Medicare (title XVIII of the Social Security Act) hospital payments for FY 1990 should not be reduced below levels set by current law for such fiscal year.
United States · United States Congress · 31 January 1989
Expresses the sense of the Congress that Federal law governing the taxation of State and local government bonds should not be changed in order to increase Federal revenues.
United States · United States Congress · 27 January 1989
Domestic Energy Security Act of 1989 - Title I: National Energy Security Tax Credits - Amends the Internal Revenue Code (IRC) to establish a crude oil and natural gas exploration and development tax credit. Allows a 20 percent credit for qualified investments. Establishes a marginal production income tax credit for producers who maintain economically unproductive oil wells. Applies the credit to domestic crude that is: (1) from stripper well property; (2) heavy oil; (3) oil recovered through a tertiary recovery method; or (4) harsh environment oil (produced from Arctic areas or in submerged lands). Fixes the credit at 20 percent of the qualified cost (determined in accordance with a formula set forth in this Act) of each barrel produced by the producer during the taxable year. Title II: Additional Exploration and Production Incentives - Amends the IRC to treat certain geological and geophysical costs and surface casing costs as intangible drilling and development costs that a taxpayer may elect to capitalize or to deduct for income tax purposes. Permits a percentage depletion income tax deduction for proven oil and gas wells that have been transferred to a new owner. Exempts oil and gas wells from application of the net income limitation on percentage depletion. Increases from 65 percent to 100 percent the taxable income limitation on the percentage depletion deduction for oil and gas property. Extends the income tax credit for producing fuel from a nonconventional source to qualified fuels from wells or facilities in service before January 1, 1998. (The change represents a seven-year extension of the credit.) Affirms natural gas found in tight sands formations as a qualified fuel with respect to the credit, without exceptions. Title III: Amendments to the Alternative Minimum Tax - Repeals provisions that identify intangible drilling costs as a tax preference item for purposes of determining alternative minimum tax liability and corporate preference reductions. Title IV: Miscellaneous Tax and Administrative Amendments - Declares Revenue Ruling 77-176 (and other rulings that reach similar results) to be inapplicable with respect to the income tax treatment of mineral sharing arrangements. (The Revenue Ruling addresses situations in which a driller receives from a lessee an operating interest in oil and gas property as consideration for drilling a well on the leased tract.) Revises provisions governing the time when economic performance occurs for the purpose of income tax deductions or credits in connection with removal of offshore oil or gas production facilities. Specifies expressly the types of oil and gas exploration and development costs that are exempt from the required application of uniform cost capitalization rules.
United States · United States Congress · 27 January 1989
Adolescent Tobacco Education and Prevention Act - Amends the Drug-Free Schools and Communities Act of 1986 to include instruction relating to the use of tobacco products as an activity under drug and alcohol abuse prevention and education programs. Requires such instruction to include: (1) the variety of tobacco products available; (2) the physical and psychological effects on the human body of the inhalation of tobacco smoke, ingestion of tobacco products, and any other use of tobacco products; (3) the addictive nature of such products; and (4) the connection between use of tobacco products and other forms of substance abuse, specifically use of marijuana and alcohol abuse. Prohibits the sale of tobacco products to any person under the age of 18 or such other age as a State may establish. Requires such products to be sold over-the-counter by the legal owner, proprietor, or designated employee of an establishment. Requires the posting of a conspicuous sign in such establishment which states that the sale of cigarettes to minors is prohibited. Establishes fines for violations.
United States · United States Congress · 27 January 1989
Amends Internal Revenue Code provisions relating to the income tax deduction for the health insurance costs of self-employed individuals to: (1) increase from 25 percent to 100 percent the allowable deduction; and (2) make the deduction permanent (under current law it will expire after tax year 1989).
United States · United States Congress · 27 January 1989
Expresses the sense of the Congress that the U.S. flag should be treated with respect, that public desecration of the flag is not symbolic speech under the First Amendment of the U.S. Constitution, and that Federal provisions prohibiting the willful and knowing display of contempt for the flag should be enforced.
United States · United States Congress · 24 January 1989
Repeals provisions of the Tax Reform Act of 1986 that establish nondiscrimination requirements for coverage and benefits under certain statutory employee benefit plans. (The consequence is the repeal of section 89 of the Internal Revenue Code.)
United States · United States Congress · 24 January 1989
Human Fetal Tissue Transportation Act of 1989 - Prohibits interstate importation, exportation, or transportation of human fetal tissue, except as permitted under this Act. Requires any person who transports such tissue to notify the Secretary of Health and Human Services (Secretary) semiannually of each such transportation, with specified information. Requires the Secretary to establish regulations restricting or prohibiting interstate importation, exportation, or transportation of human fetal tissue and the operation of human fetal tissue storage facilities as necessary to protect the public health or promote the general welfare. Prohibits operation of a human fetal storage facility, except with a license issued under this Act. Requires the Secretary to issue or renew such license for any organization which meets the requirements of this Act. Authorizes the Secretary to limit, suspend, or revoke any license for material misrepresentations, failure to provide certain information, or failure to comply with regulations. Authorizes the Secretary to conduct investigations or inspections necessary to carry out this Act. Requires the Secretary to furnish the Attorney General information indicating noncompliance with this Act. Establishes penalties of fines or imprisonment for violations of this Act. Declares that this Act shall not affect any provision of State law, except to the extent such law is inconsistent with this Act, and then only to the extent of the inconsistency. Defines "human fetal tissue" to be matter yielded by an aborted human pregnancy and any biochemical product derived from such matter.
United States · United States Congress · 24 January 1989
Tax Exemption Equity Act of 1989 - Amends the Internal Revenue Code to deny tax-exempt status to organizations that directly or indirectly perform or finance abortions. Denies the income, estate, and gift tax charitable contribution deductions for donations to them.
United States · United States Congress · 20 January 1989
Repeals a provision of the Internal Revenue Code that disallows the income tax deduction of 25 percent of the health insurance costs of self-employed individuals after tax year 1989 (thus extending the deduction indefinitely).
United States · United States Congress · 20 January 1989
Amends the Internal Revenue Code to allow an individual taxpayer a refundable income tax credit, in an amount based on adjusted gross income (minimum credit of $150), for each dependent below the age of compulsory school attendance in the State where the taxpayer resides. Sets the maximum credit amount as the total employee tax withheld from the taxpayer's wages during the year under the Federal Insurance Contributions Act. Disallows application of the nonrefundable dependent care income tax credit with respect to a taxpayer's dependents under age 13, unless the child is physically or mentally incapable of self-care.
United States · United States Congress · 19 January 1989
Amends the Federal Aviation Act of 1958 to prohibit smoking on passenger-carrying aircraft in interstate or intrastate transportation. Directs the Secretary of Transportation to promulgate regulations to implement this Act.
United States · United States Congress · 19 January 1989
Amends the Tax Reform Act of 1986 and the Technical and Miscellaneous Revenue Act of 1988 to delay until 1990 the effective date of the new nondiscrimination requirements (Internal Revenue Code section 89) for coverage and benefits under certain statutory employee benefit plans.
United States · United States Congress · 19 January 1989
Amends Federal law to require the reverse side of the first coin redesigned to commemorate the bicentennial of the U.S. Constitution for a two-year period. Provides that the design on the obverse side of U.S. coins shall contain the likenesses of those displayed on current coins and shall be considered for redesign. Requires any such obverse redesigns to conform to the inscription requirements of current law. Requires U.S. coins to be redesigned, at the discretion of the Secretary of the Treasury, over the next six years. Requires the Secretary, in selecting new designs, to consider specified constitutional concepts. Requires the designs to be selected by the Secretary upon consultation with the United States Commission of Fine Arts. Requires that any profits from the sale of uncirculated and proof sets of U.S. coins be deposited in the Treasury and used solely to reduce the national debt.
United States · United States Congress · 19 January 1989
Black Lung Benefits Check Delivery Assurance Act of 1989 - Amends the Federal Mine Safety and Health Act of 1977 to provide that if the regularly scheduled delivery date for black lung benefit checks falls on a weekend or a legal public holiday, then such checks shall be mailed for delivery on the first day preceding the weekend or holiday, even if the delivery would be made before the end of the month for which such checks are issued. Provides that if as a consequence of such modified delivery date the payment is more than the correct authorized amount, no action shall be taken to recover the incorrect portion.
United States · United States Congress · 19 January 1989
Civil Service and Federal Employee Retirement Check Delivery Assurance Act of 1989 - Provides that if the usual delivery date for civil service retirement checks falls on a Saturday, Sunday, or legal public holiday, then such checks shall be mailed a day earlier than usual.
United States · United States Congress · 19 January 1989
Requires the early mailing of benefit checks for military retired and retainer pay, Retired Serviceman's Family Protection Plan annuities, and military Survivor Benefit Plan annuities if the day regularly designated for the delivery of such checks falls on a Saturday, Sunday, or legal holiday.
United States · United States Congress · 19 January 1989
Directs the Federal Trade Commission (FTC) to study deceptive mail practices in conjunction with the sale of products or services related to governmental functions, and the severity of consumer injury from such practices. Requires such study to include an examination of solicitations by non-governmental entities for the purchase of products or services which: (1) are provided either free of charge or at a lower price by the Federal Government; or (2) bear a seal, insignia, trade or brand name, or other term or symbol implying the connection, approval, or endorsement of the Federal Government. Directs the FTC to report on such study to the Congress within 18 months. Directs the FTC to: (1) initiate a trade regulation rule proceeding respecting the deceptive mail practices studied, promptly after completion of the study, if it finds that such a rulemaking is warranted; or (2) include in the report its reasons for determining that such a rulemaking is not warranted.
United States · United States Congress · 19 January 1989
Catastrophic Coverage Election Act of 1989 - Amends title XVIII (Medicare) of the Social Security Act and the Internal Revenue Code to permit individuals to elect not to receive benefits to which such individuals are entitled as a result of the enactment of the Medicare Catastrophic Coverage Act of 1988 and not to pay premiums imposed pursuant to such Act. Requires that beneficiaries be notified of such option.
United States · United States Congress · 19 January 1989
Railroad Retirement Benefits Check Delivery Assurance Act of 1989 - Amends the Railroad Retirement Act of 1974 to provide that if the regularly scheduled delivery date for certain railroad benefits checks falls on a weekend or a legal public holiday, then such checks shall be mailed for delivery on the first day preceding the weekend or holiday, even if the delivery would be made before the end of the month for which such checks are issued. Provides that if, as a consequence of such modified delivery date, the payment is more than the correct authorized amount, no action shall be taken to recover the incorrect portion.
United States · United States Congress · 19 January 1989
Amends the Internal Revenue Code to allow an individual an income tax deduction for qualified home health care, adult day care, and respite care expenses with respect to a dependent who: (1) resides with the taxpayer; (2) suffers from Alzheimer's disease or a related organic brain disorder; and (3) is physically or mentally incapable of self-care.
United States · United States Congress · 19 January 1989
Constitutional Amendment - Proclaims the English language to be the official language of the United States. Prohibits the United States or any State from requiring the use of any other language. States that this article shall not prohibit any law, program, or policy to: (1) provide educational instruction in a language other than English for the purpose of making students proficient in English; (2) teach a foreign language to students who are already proficient in English; (3) protect public health and safety; or (4) allow translators for litigants, defendants, or witnesses. Authorizes the Congress and the States to enforce this article by appropriate legislation.
United States · United States Congress · 19 January 1989
Condemns the Soviet occupation of Afghanistan. Holds the Soviet-backed Afghan regime responsible for continuing human rights abuses. Calls for: (1) a halt to the placement of lethal weapons in the Afghan countryside; (2) the withdrawal of all Soviet forces from Afghanistan by February 15, 1989; (3) restoration of a freely chosen Afghan Government; (4) close scrutiny by the international community of human rights abuses in Afghanistan; and (5) continued support of the Afghan people through the provision of material if Soviet forces are not withdrawn.
United States · United States Congress · 19 January 1989
Expresses the sense of the House of Representatives that the Federal excise taxes on gasoline and diesel fuel should not be increased as a means of reducing the Federal deficit.
United States · United States Congress · 4 January 1989
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to provide that a beneficiary shall be entitled to a prorated benefit for the month in which he or she dies.
United States · United States Congress · 4 January 1989
Amends the Federal Unemployment Tax Act to exempt from State unemployment tax law coverage (providing for payments in lieu of unemployment fund contributions) any service performed in the employ of a tax-exempt private elementary or secondary school that is operated primarily for religious purposes.
United States · United States Congress · 4 January 1989
Amends the Internal Revenue Code to reduce the alternative tax rate on capital gains realized by a corporation from 34 percent to 15 percent, subject to adjustments to avoid tax increases due to inflation. Eliminates the holding period requirement with respect to capital assets associated with the tax.
United States · United States Congress · 4 January 1989
Crane Tithe Tax Act of 1989 - Amends the Internal Revenue Code to repeal the following taxes: (1) the corporate income tax; (2) the alternative minimum tax insofar as it applies to corporations; (3) the tax on the unrelated business income of tax-exempt organizations; (4) the tax on the accumulated earnings of certain corporations; (5) the tax applied to personal holding companies; (6) the alternative tax for certain mutual savings banks; (7) income taxes imposed on insurance companies, regulated investment companies, and real estate investment trusts; and (8) the tax on the income of foreign corporations connected with U.S. business. Revises the individual income tax to impose a ten percent tax on an individual's earned income that exceeds $10,000 (adjusted annually based on the Consumer Price Index). Includes as earned income: (1) wages, salaries, and other employee compensation; (2) net earnings from self-employment; and (3) dividends from a personal service corporation or other direct or indirect compensation for services. Exempts tips and amounts received as a pension or annuity. Declares tax amnesty with respect to income tax liability and associated penalties and interest for pre-1988 taxable years. Repeals all tax exclusions, tax deductions, and tax credits currently used to determine individual income tax liability. Repeals the estate tax, the gift tax, and the tax on certain generation-skipping transfers. Directs the Secretary of the Treasury, within 90 days of enactment, to submit to a specified congressional committee a draft of conforming and technical Internal Revenue Code changes required to reflect the changes made by this Act.
United States · United States Congress · 3 January 1989
Directs the Secretary of Agriculture to conduct a study of the classification of anhydrous ammonia as a poisonous gas for purposes of the Hazardous Materials Transportation Act. Prohibits the Secretary of Transportation from implementing the classification of anhydrous ammonia as a poisonous gas for purposes of such Act until the Secretary of Agriculture has reported to the Congress.
United States · United States Congress · 3 January 1989
Deceptive Mailings Prevention Act of 1989 - Amends Federal law to declare as nonmailable any mail matter which is designed to resemble a bill, invoice, or statement of account due, but which in fact constitutes a solicitation of donations. Requires such mail matter to bear on its face in conspicuous type that it is a solicitation of donations and that the addressee is under no obligation to make any payment. Declares as nonmailable any mail 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, or which are substantially the same as such products or services; (2) for the purchase of products or services and which contains a seal, insignia, trade or brand name, or any other term or symbol which reasonably could be interpreted or construed as implying Federal Government connection, approval, or endorsement; and (3) for the contribution of funds and which contains a seal, insignia, trade or brand name, or any other term which could reasonably be interpreted or construed as 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 · 3 January 1989
Amends the Congressional Budget and Impoundment Control Act of 1974 to exclude, beginning with FY 1990, Federal Old-Age and Survivors Insurance Trust Fund and Federal Disability Insurance Trust Fund receipts and outlays in Federal deficit determinations for purposes of the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act).
United States · United States Congress · 3 January 1989
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 it 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 · 3 January 1989
Amends the Internal Revenue Code to exclude from gross income any annuities, pensions, or other retirement benefits received by individuals under a public retirement system and by other retirees aged 65 or older if total income from such sources (not including tax-excluded amounts) is $10,000 or less.
United States · United States Congress · 3 January 1989
Permits certain veterans with service-connected disabilities who are retired members of the uniformed services to receive compensation concurrently with retired pay, without deduction from either.
United States · United States Congress · 3 January 1989
Constitutional Amendment - Prohibits total fiscal year appropriations from exceeding estimated revenues. Authorizes the Congress to suspend this prohibition in time of war or national emergency. Prohibits any increase in the national debt as it exists on the ratification date. Establishes a schedule for its repayment.
United States · United States Congress · 3 January 1989
Eliminates provisions of Federal law which restrict premium pay to the minimum rate of basic pay for GS-10 for Federal employees in a position in which: (1) the hours of duty cannot be controlled administratively; (2) a substantial amount of irregular, unscheduled overtime is required; and (3) the employee is generally responsible for recognizing circumstances which require the employee to remain on duty.
United States · United States Congress · 3 January 1989
Directs the Secretary of Energy to convey to the State of California by quitclaim deed certain lands in a naval petroleum reserve if California agrees to accept: (1) all existing agreements for the operation and development of the mineral resources of such property; and (2) all restrictions applicable to such property for the purposes for which the reserve is maintained. Amends the Mineral Leasing Act to provide that money received from naval petroleum reserves shall be treated the same as money received from other public lands.
United States · United States Congress · 3 January 1989
Surrogacy Arrangements Act of 1989 - Amends the Federal criminal code to impose criminal penalties upon anyone who, on a commercial basis, knowingly makes, engages in, or brokers a surrogacy arrangement. Amends the Federal Trade Commission Act to provide criminal penalties for anyone who advertises the availability of such an arrangement.
![Official portrait of Rep. Shumway, Norman D. [R-CA-14]](https://www.congress.gov/img/member/s000393_200.jpg)