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United States · Official source
1,063 records where Rep. Skaggs, David E. [D-CO-2] is listed as a sponsor, author, or other actor. Search with topics and years
United States · United States Congress · 1 March 1988
Designates the period commencing November 13, 1988, and ending November 19, 1988, as Geography Awareness Week.
United States · United States Congress · 1 March 1988
Recommends that the Department of Energy: (1) work more closely with other nations in the field of magnetic fusion research; (2) foster collaborative research in fusion materials to maximize the environmental advantages of fusion energy; and (3) continue to pursue an agreement with other nations to jointly design the International Thermonuclear Experimental Reactor.
United States · United States Congress · 25 February 1988
Repeals a provision of the Omnibus Budget Reconciliation Act of 1987 which includes employee tips within the wages on which employer social security taxes are based.
United States · United States Congress · 24 February 1988
Designates March 29, 1988, the birthday of Rabbi Menachem Mendel Schneerson, as Education Day, U.S.A. Calls on heads of state of the world to join the President of the United States in this tribute by signing an international scroll of honor.
United States · United States Congress · 24 February 1988
Designates the week beginning May 8, 1988, as National Exporters Appreciation Week.
United States · United States Congress · 23 February 1988
Designates March 20, 1988, as National Agriculture Day.
United States · United States Congress · 17 February 1988
Designates October 6, 1988, as German-American Day.
United States · United States Congress · 8 February 1988
Designates September 16, 1988, as National POW/MIA Recognition Day.
United States · United States Congress · 4 February 1988
Amends rule XXI of the Rules of the House of Representatives to prohibit appropriations in continuing resolutions for any program, project, or activity not previously authorized by law. Prohibits appropriations in continuing resolutions for all or part of a fiscal year for funding any program, project, or activity at a level greater than its level of funding for the immediately preceding fiscal year.
United States · United States Congress · 3 February 1988
Amends the Internal Revenue Code to exempt from the required application of uniform inventory cost capitalization rules any animal produced in a farming business, regardless of the animal's preproductive period.
United States · United States Congress · 3 February 1988
Designates March 4, 1988, as Department of Commerce Day.
United States · United States Congress · 3 February 1988
Designates the month of November 1988 as National Alzheimer's Disease Month.
United States · United States Congress · 2 February 1988
Amends the Internal Revenue Code to exempt from the gasoline excise tax any sale of gasoline to a State or local government (or to a purchaser for resale to such government) for its exclusive use.
United States · United States Congress · 2 February 1988
Designates the week of October 30 through November 5, 1988, as National Jukebox Week.
United States · United States Congress · 28 January 1988
Farmers' Market Nutrition Enhancement Act - Amends the Child Nutrition Act of 1966 to authorize three-year demonstration projects in seven States to provide coupons (between ten and 20 dollars' worth) to special supplemental food program (WIC) recipients for use at farmers' markets. Requires State matching funds. Establishes minimum and maximum grant levels. Limits the use of funds for administrative costs. Requires annual State reports to the Secretary of Agriculture. Authorizes FY 1989 through 1991 appropriations.
United States · United States Congress · 28 January 1988
Designates May 2 through May 8, 1988, as Public Service Recognition Week.
United States · United States Congress · 28 January 1988
Expresses the sense of the Congress that: (1) it is U.S. policy to support the indefinite cessation of all commercial whaling adopted by the International Whaling Commission and to promote the protection of the world's whale populations; (2) all countries should adhere to the indefinite cessation of the commercial killing of whales; and (3) the United States should encourage other parties to the International Convention for the Regulation of Whaling to impose sanctions on any country engaging in activities which diminish the effectiveness of the Convention.
United States · United States Congress · 27 January 1988
Designates the week of May 8 through May 14, 1988, as National Osteoporosis Prevention Week of 1988.
United States · United States Congress · 27 January 1988
Designates August 9, 1988, as National Neighborhood Crime Watch Day.
United States · United States Congress · 27 January 1988
Commends the President, Secretary of State, and Administrator of the Agency for International Development for their response to the drought and food emergency in Ethiopia and other nations of sub-Saharan Africa, and urges them to continue efforts to preclude the onset of famine and to ensure the timely delivery of medical and other emergency relief supplies. Declares that: (1) the Government response to these food emergencies should include initiatives to prevent the dislocation of large numbers of persons across national borders and/or into relief camps; and (2) the plight of the refugees or displaced should be addressed by emphasizing the provision of basic human needs, such as food, water, and shelter.
United States · United States Congress · 22 December 1987
Nuclear Waste Transportation Act of 1987 - Amends the Hazardous Materials Transportation Act to add a new Subtitle B: Transportation of High Level Radioactive Waste and Spent Nuclear Fuel, to provide that a package design shall be selected by the Secretary of Transportation only after the Nuclear Regulatory Commission (NRC) has certified that physical tests on full scale models demonstrate the package design's compliance with the Commission's safety criteria. Requires the Secretary to report to the Congress within one year of the date of enactment of this Act on whether foreign package design safety standards should be adopted in the United States. Directs the NRC to conduct public hearings on the adequacy of the design standards and tests for packages used in radioactive waste transportation. Requires the Secretary to: (1) promulgate regulations that encourage the transportation of high level radioactive waste and spent nuclear fuel by rail and discourage the transportation of such materials by truck; and (2) establish a licensing program for all persons involved in radioactive waste transportation. Prescribes application procedures, including a requirement for an emergency response and mitigation plan outlining procedures for the unintended release of radioactive waste. Requires the Secretary to prepare an environmental assessment prior to issuing a radioactive waste transportation license. Prohibits the Secretary from approving a radioactive waste transportation route through an area designated by the Bureau of the Census as an urbanized area if local officials of the affected area recommend a significantly safer route. Authorizes the States and Indian tribes to impose regulations regarding radioactive waste transportation through their jurisdictions. Prescribes deadlines for the Secretary's prompt response to license applications. States that funding for activities under this Act shall be derived from the Nuclear Waste Fund.
United States · United States Congress · 20 December 1987
Requests and authorizes the President to designate June 6 through June 12, 1988, as National Fishing Week.
United States · United States Congress · 18 December 1987
Designates the Federal building located at 405 South Tucker Boulevard, St. Louis, Missouri, as the Robert A. Young Federal Building.
United States · United States Congress · 17 December 1987
Amends the Solid Waste Disposal Act to direct the Administrator of the Environmental Protection Agency to appoint a Special Environmental Counsel as an independent counsel to enforce compliance with such Act and other environmental laws concerning hazardous waste management at Federal facilities. Empowers the Counsel to issue orders, bring civil actions, and collect civil penalties. Requires the President to request funds for compliance with such orders in the annual budget submission if such funds are not otherwise available. Authorizes appropriations.
United States · United States Congress · 17 December 1987
Amends the Solid Waste Disposal Act to state that a permit issued to a Federal facility for hazardous waste management shall be deemed to be issued jointly to the United States and the operator, but that sovereign immunity does not extend to such operator. Prohibits Federal procurement from persons convicted of an offense under such Act. Permits exemptions as specified. Directs the President to report annually to the Congress on the implementation of this section. Prohibits Federal payment of an operator's fine. Permits payment of attorneys fees only if awarded pursuant to other authority.
United States · United States Congress · 17 December 1987
DOE Waste Cleanup Act of 1987 - Directs the Secretary of Energy to establish the DOE Hazardous Waste Management and Cleanup Account, which shall be credited with appropriations for hazardous waste activities under the Solid Waste Disposal Act and the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (Superfund). Establishes within the Department of Energy the Office of Waste Management and Cleanup to implement the Secretary's hazardous waste disposal functions under the Solid Waste Disposal Act and Superfund. Directs the Secretary to pay the charges imposed by State authorities for hazardous waste disposal permit services on lands which are under the Secretary's jurisdiction to the same extent that non-governmental entities are required to pay for such services. Authorizes the Secretary to enter into agreements on a reimbursable basis with any other governmental entity (or agency) for assistance related to waste management and cleanup carried out by the Director of Waste Management and Cleanup (established under this Act). Requires the Secretary to identify in each annual authorization and appropriations request the portion intended for Office support. Requires the President to set forth separately in budget proposals the amount requested for hazardous waste activities under the Solid Waste Disposal Act and for hazardous substances cleanup activities under the Superfund Act. Cites the budget details which must be included in the Secretary's annual budget submission. Requires the Comptroller General to report annually to the Congress the results of an annual mandatory audit of the Office.
United States · United States Congress · 17 December 1987
Amends the Solid Waste Disposal Act to subject certain mixtures of hazardous and radioactive waste generated at Department of Energy facilities to regulation under such Act.
United States · United States Congress · 17 December 1987
Motor Vehicle Emission Control Act of 1987 - Amends the Clean Air Act to establish emission standards for light-duty and heavy duty vehicles and engines, including diesels, for: (1) carbon monoxide; (2) oxides of nitrogen; (3) particulates; and (4) hydrocarbons. Sets emissions standards for hydrocarbons and carbon monoxide for motorcycles. Requires onboard hydrocarbon control technology to recover emissions from the fueling of light-duty vehicles. Requires the regulation of formaldehyde emissions from non-gasoline fueled vehicles. Prohibits the manufacture or sale of engines requiring leaded gasoline. Requires the regulation of carbon monoxide emissions over a specified temperature range. Doubles the life of light-duty vehicles and engines for purposes of standards established by this Act. Requires each of a manufacturer's vehicles and engines, not the average, to meet each of the emissions standards of this Act. Requires certificates of conformity to be suspended or revoked if fewer than 90 percent of new vehicles or engines tested in a sampling period conform with applicable regulations. Requires the Administrator of the Environmental Protection Agency to use State information when making determinations of nonconformity. Requires the Administrator to establish an additional testing center at high altitude conditions to ascertain conformance with emissions standards throughout a vehicle's useful life. Revises civil penalties for violations of this Act, including those for tampering with environmental control devises. Requires States with vehicle inspection and maintenance programs to adopt quality control audits. Requires the Administrator to report annually to the Congress on significant repeated or common defects and actions taken to remedy such defects. Requires motor vehicles to be labeled with the full warranty costs under the Clean Air Act's emissions requirements. Prohibits high altitude emission standard exemptions. Limits the sulfur content of diesel fuel. Requires the Administrator to report to the Congress on the adequacy of such standards for achieving particulate emission standards. Limits the Reid vapor pressure of gasoline. Regulates fuel sales in nonattainment areas for oxygen content. Requires the Administrator to report to the appropriate congressional committees on the use of such fuels. Modifies civil penalties for violations of fuel and additives requirements.
United States · United States Congress · 17 December 1987
Requires the Office of Personnel Management to report, with recommendations, to the Congress on the problem of delays in processing applications for benefits under the Civil Service Retirement System. Directs the Office to examine: (1) current methods and procedures; (2) circumstances where it might be appropriate to provide interim benefits; (3) the feasibility of processing records, forms, and other matters in anticipation of an employee's retirement; and (4) the effectiveness of retirement counselors. Requires the report to contain a plan to allow an individual to go from regular pay to retirement or disability retirement pay without interruption.
United States · United States Congress · 17 December 1987
Deplores the Soviet Government's active persecution of religious believers in the Ukraine and its forcible liquidation of the Ukrainian Orthodox and Ukrainian Catholic Churches. Sends greetings to the Ukrainian people on the Millennium of Christianity in the Ukraine. Urges the President, the Secretary of State, the U.S. delegation to the United Nations, and the U.S. delegation to the Vienna Review Meeting of the Conference on Security and Cooperation in Europe to continue to speak out forcefully against violations of religious liberty everywhere and, specifically, in the Ukraine. Calls upon the Soviet Government to release all those imprisoned for their religious beliefs. Discourages U.S. officials from attending the commemoration of the Millennium in the Soviet Union so long as individuals remain imprisoned for their religious beliefs and the Ukrainian Catholic and Ukrainian Orthodox churches remain outlawed. Urges the U.S. Government to call on the Soviet Government to ban its prohibition of the Ukrainian Orthodox and Ukrainian Catholic Churches.
United States · United States Congress · 16 December 1987
Congressional Salary Act of 1987 - Amends the Federal Salary Act of 1967 to make the recommendations of the President relating to congressional salaries of an advisory nature. Amends the Legislative Reorganization Act of 1946 to declare the rate of pay for Members of Congress to be that which is payable for such positions on the date of enactment of this Act. Requires any bill or resolution which would adjust the rate of pay of Members to take effect at the beginning of the next Congress and to deal with no other subject matter. Requires a recorded vote on such bill or resolution.
United States · United States Congress · 15 December 1987
Commercial Space Launch Act Amendments of 1987 - Amends the Commercial Space Launch Act to direct the Secretary of Transportation, in encouraging private commercial space launches, to do so consistent with U.S. space policies. Directs the Secretary not to encourage the acquisition by the private sector of U.S. launch property if substantially equivalent launch property is otherwise available from a domestic source on reasonable terms and conditions. Revises insurance requirements for persons licensed to provide launch services. Allows such persons, as an alternative to obtaining liability insurance, to demonstrate financial responsibility sufficient to compensate claims arising from death, bodily injury, or loss of or damage to property resulting from activities carried out under such license. Requires each licensee to: (1) enter into reciprocal waivers of claims; or (2) obtain insurance with respect to claims by the licensee or a contractor, subcontractor, or customer of the licensee, or by a contractor, subcontractor of such customer, involved in providing the launch services, for death, bodily injury, or loss of or damage to property resulting from activities carried out under the license. Authorizes the Secretary to enter into reciprocal waivers of claims with respect to claims from activities carried out under a license. Requires the Secretary to propose to the Congress every three years adjustments to the amount of insurance or financial responsibility required of a licensee. Requires the Secretary to provide for the payment of successful claims against parties subject to this Act by any other party to the extent that such claims are not compensated by insurance, including self-insurance. Provides that the Secretary may not relieve the United States of liability for damage or injury resulting from negligence or intentional misconduct of the United States or its agents. Requires the Secretary to act as insurer for any launch involving an eligible satellite. Describes an eligible satellite as: (1) one under construction on August 15, 1986; (2) one that holds an unperformed launch services agreement or contract with the National Aeronautics and Space Administration as of such date; and (3) one that is licensed for launch under the Commercial Space Launch Act. Requires the Secretary to ensure that launches of satellites with a launch date commitment are not unreasonably preempted from access to U.S. launch sites or property except in cases of imperative national need. Directs the Secretary to study the process for scheduling launches and report results to the Congress within 90 days after enactment of this Act. Expresses the sense of the Congress that the United States should explore ways and means of developing a dialogue with appropriate foreign governments to develop guidelines for access to launch services by satellite builders and users to assure reasonable and fair international competition in commercial space activities. Directs the Administrator of the National Aeronautics and Space Administration to report to the Congress on a program for research into launch systems component technologies, to develop higher performance and lower costs for commercial and Government launches.
United States · United States Congress · 14 December 1987
Expresses the sense of the Congress that, in exercising certain authorities to restrict exports, the executive branch should use a standard (and broad) definition of humanitarian donations.
United States · United States Congress · 10 December 1987
Expresses the gratitude of the U.S. Government to Ray A. Barnhart, retiring Federal Highway Administrator, for his efforts to preserve and improve the Federal-Aid Highway System.
United States · United States Congress · 10 December 1987
Designates the week of April 17, 1988, as Crime Victims Week.
United States · United States Congress · 9 December 1987
Amends the Federal judicial code to allow Federal judges who have attained the age of 60 and completed 20 years of service to retire from regular active service.
United States · United States Congress · 8 December 1987
Expresses the sense of the Congress that, in celebration of the millennium of the Christianization of Kievan-Rus', the Soviet Union should: (1) comply with its international obligations and allow Christians to practice their faith without harassment; (2) grant a general amnesty for all Christians who have been imprisoned because of their religious beliefs; (3) allow religious believers to practice their faith freely; (4) permit unlimited publication, distribution, and importation of religious materials; and (5) allow closed churches to reopen, new churches to be built, and theological seminaries to open or expand.
United States · United States Congress · 3 December 1987
Middle-Income Family Higher Education Savings Act of 1987 - Amends the Internal Revenue Code to allow an individual an income tax deduction for contributions to a savings account established to pay the educational expenses (tuition, supplies, meals, and lodging) of the taxpayer's child at an institution of higher education or a vocational school. Limits the deduction to $1,000 per year per child. Provides that no account may have more than one beneficiary. Permits a deduction with respect to only one account in cases of multiple accounts for the same beneficiary. Disallows the deduction for contributions made to an account after the beneficiary either attains age 25 or graduates from an eligible educational institution. Permits the exclusion from the gross income of the recipient beneficiary of payments and distributions from an education savings account as long as such amounts: (1) are used for the educational expenses of that individual; or (2) are rolled over into an education savings account established for a sibling of that individual. Exempts the education savings accounts themselves from taxation unless they cease to be proper education savings accounts because either the contributor taxpayer or the beneficiary engages in prohibited transactions or the beneficiary pledges the account as security. Establishes penalties in the form of additional tax when account funds or distributions are improperly used. Requires that the trustee of an education savings account report to the Secretary of the Treasury and to the account's benefactor on the maintenance of the account. Identifies the criteria and requirements applicable to an education savings account. Provides that contributions to an education savings account shall not be subject to gift tax. Establishes: (1) a five percent excise tax on amounts connected with any prohibited transaction with respect to an education savings account; and (2) a penalty for failure to file required reports concerning the education savings account.
United States · United States Congress · 20 November 1987
Designates March 16, 1988, as Freedom of Information Day.
United States · United States Congress · 19 November 1987
Act for Better Child Care Services of 1987 - Authorizes appropriations for FY 1988 and such sums as necessary for FY 1989 through 1992 to carry out the purposes of this Act. Specifies the manner of making allotments for child care services. Requires the designation of a lead agency in each State which participates in the programs under this Act. Requires States to submit, in order to qualify for assistance under this Act, an application and plan to the Secretary of Health and Human Services. Requires each plan to cover a five-year period and to meet specified requirements for providers of child care services. Authorizes the use of State allotments: (1) by contracts with or grants to eligible child care providers, or public or private nonprofit agencies, to enable such providers or agencies to operate programs directly or by subcontract; or (2) by distributing child care certificates that parents may use as payment for child care services. Requires that a percentage of funds be reserved to enable part-day programs to extend existing hours of operation and provide full-day child care services. Authorizes the Secretary to make planning grants to States which desire to participate under this Act but cannot fully satisfy the requirements of a State plan without financial assistance. Provides for a review of the operation of a State plan during the five-year period to determine its continued eligibility for funds. Requires the Governor of each participating State to establish: (1) a State interagency advisory committee on child care to assist the lead agency in carrying out its responsibilities; and (2) a State committee on licensing to review the licensing requirements, the law, and the policies regulating child care services and programs within the State. Requires each participating State to recognized private nonprofit community-based organizations, or public organizations, as resources and referral agencies for particular geographic areas. Requires each participating State to require that all employed or self-employed persons providing licensed or regulated child care complete at least 15 hours per year of inservice, continuing education, or other training as described in this Act. Directs the Secretary to establish within the Department of Health and Human Services an Administrator of Child Care to carry out the provisions of this Act. Establishes enforcement provisions for review of State plans and monitoring of State compliance. Declares the Federal share of child care programs to be 80 percent and requires the State to demonstrate that the remaining 20 percent will be provided from other sources. Requires the Secretary to establish a National Advisory Committee on Child Care Standards to: (1) review Federal policies on child care services and such other data as appropriate; (2) submit to the Secretary proposed minimum standards for child care programs; and (3) develop and make available to lead agencies model regulations for resources and referral agencies. Terminates the committee 90 days after the date of publication of final minimum child care standards. Prohibits the use of funds under this Act for: (1) sectarian purposes or activities; (2) capital improvements to sectarian institutions; and (3) tuition.
United States · United States Congress · 17 November 1987
Raoul Wallenberg Monument Resolution - Authorizes the Raoul Wallenberg Tribute Committee to establish a monument to honor Raoul Wallenberg on Federal land in the District of Columbia or its environs. Prohibits the United States from paying any expense of the establishment of the monument.
United States · United States Congress · 17 November 1987
Designates the week of February 7 through February 13, 1988, as National Child Passenger Safety Awareness Week.
United States · United States Congress · 10 November 1987
Authorizes the Vietnam Women's Memorial Project, Inc., to establish a commemorative statue within the Vietnam Veterans Memorial to recognize and honor the women of the U.S. armed forces who served in the Vietnam war. Expresses the sense of the Congress that after the addition of such statue, no further commemorative works should be added to the Memorial. Directs the Secretary of the Interior to select a site for the statue within the Memorial. Makes the design proposal subject to the approval of the Secretary and the National Capital Planning Commission. Prohibits the United States and the District of Columbia from paying any expense of establishing the statue.
United States · United States Congress · 4 November 1987
Designates the week of May 8 through May 14, 1988, as National Tuberous Sclerosis Awareness Week.
United States · United States Congress · 29 October 1987
Designates the week beginning September 11, 1988, as Total Education Awareness Week, recognizing that the educational experience should address the total needs of children, including their intellectual, psychological, social, and physical needs.
United States · United States Congress · 28 October 1987
Grants a Federal charter to the National Academies of Practice, honoring persons of the health care professions.
United States · United States Congress · 28 October 1987
Goose, Gander, and Sauce Act of 1987 - Declares that the pay of any person employed by the United States is subject to garnishment, execution, levy, attachment, and other legal process in the same manner as persons not employed by the United States.
United States · United States Congress · 28 October 1987
Amends the Federal Aviation Act of 1958 to establish a fine of not more than $50,000, or imprisonment for up to five years, or both, as criminal penalties for any person who knowingly and without authority tampers with a smoke detection device of an aircraft used for air transportation.
United States · United States Congress · 14 October 1987
Calls upon the Government of the Soviet Union to: (1) grant to all those who wish to join spouses in the United States permission to emigrate with their family members to the United States; and (2) give special consideration to such cases that have remained unresolved for many years.
United States · United States Congress · 13 October 1987
Omnibus Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury (Secretary) to prepare a statement setting forth in nontechnical terms: (1) the rights and obligations of a taxpayer and of the Internal Revenue Service (IRS) during a tax audit; (2) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file complaints; and (3) the procedures that the IRS may use in enforcing revenue laws. Directs the Secretary to transmit drafts of such statement to specified congressional committees and to distribute the final statement to all taxpayers receiving annual tax filing forms from the IRS. Requires the IRS, upon taxpayer request, to conduct any interview regarding the determination or collection of any tax at a reasonable time and place convenient to the taxpayer and to the IRS, and to permit the taxpayer, at his or her own expense, to record the interview. Authorizes the IRS interviewer to record such interview if the taxpayer has been given prior notice and is provided, upon request and payment of reproduction costs, with a transcript of the recording. Requires the interviewer to explain to the taxpayer the audit process, including the taxpayer's rights with respect to the process. Requires the Secretary to abate any penalty or interest imposed on any deficiency attributable to erroneous advice in writing given to a taxpayer by an IRS officer or employee in response to such taxpayer's specific inquiry. Authorizes the IRS Ombudsman, upon application filed by a taxpayer, to issue a Taxpayer Assistance Order if, in the determination of the Ombudsman: (1) the taxpayer is suffering or is about to suffer from an unusual or irreparable loss as a result of the manner in which the internal revenue laws are being administered by the Secretary; and (2) the Secretary has failed to carry out any of his or her duties or has violated any provision of law. Allows the terms of a Taxpayer Assistance Order to require the Secretary to release property of the taxpayer levied upon or to cease or refrain from certain actions. Requires the Secretary to obey any Taxpayer Assistance Order issued by the Ombudsman. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations with respect to Taxpayer Assistance Orders, including provisions to assure full, fair, and impartial due process for affected taxpayers. Amends the Inspector General Act of 1978 and other Federal law to establish within the Department of the Treasury an Office of Inspector General. Transfers to such Office the existing audit and investigation units of the Department. Sets forth criteria with respect to: (1) the authority of the Inspector General to conduct an investigation; and (2) the authority of the Secretary in cases of audits or investigations requiring access to information of a sensitive or confidential nature. Allows the Secretary to prohibit investigations under specified circumstances. Restricts disclosure by the Inspector General of tax returns and return information. Prohibits records of tax enforcement results from being used to evaluate certain IRS personnel or to impose or suggest production quotas. Requires district directors to certify compliance with this mandate on a monthly basis. Requires the Secretary to certify that a rule proposed by the IRS is substantially the only alternative that meets the mandate of the relevant statute in order for the rule to be considered an interpretative rule (and thereby not subject to analyses under the Regulatory Flexibility Act). Amends the Regulatory Flexibility Act to require regulatory flexibility analyses to include consideration of both the direct and indirect beneficial and negative effects of a proposed or final rule. Amends the Internal Revenue Code to direct the Secretary, with limited exceptions, to send a preliminary letter of deficiency to a taxpayer prior to the mailing of a deficiency notice. Specifies required contents for tax due notices and deficiency notices, including the basis of the deficiency and a breakdown of the total amount into tax, interest, and penalty. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations requiring all IRS personnel to explain and support their position in assessing any penalties or additions to tax. Requires the Comptroller General to study IRS procedures with respect to such assessments and to present findings to specified congressional committees no later than December 31, 1988. Authorizes the Secretary to enter into a binding agreement with a taxpayer under which the taxpayer may pay tax liability in installments if the Secretary determines that such an agreement will facilitate collection of the liability. Permits the Secretary, after proper notice and a hearing, to modify or annul the agreement upon the finding that the financial condition of the affected taxpayer has significantly changed. Renders such an agreement nonbinding if the taxpayer fails to pay any installment or any other tax liability when due. Extends from ten to 30 days the period between the required notice to a person who neglects or refuses to pay tax liability and a levy on such person's salary, wages, or other property. Specifies information that must be incorporated in such notice, including possible alternative actions and the appropriate appeals procedures. Adds to the circumstances triggering termination of such a levy: (1) an agreement between the taxpayer and the Secretary for payment of the liability; and (2) the Secretary's determination that the taxpayer's financial condition precludes enforceability of the liability. Revises the list of property exempt from levy to: (1) increase the exempt amount permitted for certain personal effects, the property of a business, and wages; (2) add an exemption for certain deposits in qualified institutions; and (3) provide an express exemption, except under limited circumstances specified in this Act, for the taxpayer's principal residence, a motor vehicle used by the taxpayer as the primary means of transportation to work, and any tangible personal property essential to the operation of the taxpayer's business in cases when a levy would prevent the taxpayer from carrying on such business. Prohibits a levy on any property when levy and sales expenses would exceed either the liability for which the levy is made or the fair market value of the levied property. Permits the Secretary to demand surrender of bank accounts only after 21 days in escrow have passed since service of the notice of levy on the accounts. Sets forth situations in which the Secretary must release a levy. Applies to jeopardy levies the administrative and judicial review procedures currently applicable to jeopardy assessments. Permits a taxpayer to bring a civil action against the United States in the Tax Court for judicial review of jeopardy levies and assessments. (Under current law an action for judicial review of jeopardy assessments may be filed only in district court.) Increases the time during which a taxpayer may petition for such review. Describes the jurisdictional requirements to be applied to such actions. Allows an administrative appeal of tax liens. Grants to the Tax Court exclusive jurisdiction to enjoin premature assessments if the taxpayer has filed a timely petition for review. Provides for review of such injunctive orders by the U.S. Court of Appeals. Grants to the Tax Court jurisdiction to enforce payment by the Secretary of refunds of overpayment and interest to taxpayers. Places on the Secretary the burden of proof of justifying any failure to refund, credit, or offset relevant amounts with respect to a taxpayer. Entitles a prevailing taxpayer to: (1) an interest rate of 120 percent of the overpayment rate with respect to refunds; and (2) reasonable litigation costs. Grants to the Tax Court jurisdiction to: (1) review jeopardy assessment sales of assets; and (2) redetermine interest under certain circumstances when a taxpayer claims an overpayment of the interest. Vests in the Tax Court original jurisdiction over any civil action against the Secretary for the recovery of any tax, additions to tax, and penalties with respect to income, estate, gift, and certain excise taxes. Authorizes an award of reasonable litigation costs to the prevailing party in proceedings by taxpayers before the Internal Revenue Service. Permits a taxpayer to bring a civil action in district court for actual damages resulting from the failure of any Federal officer or employee to release a tax lien on the taxpayer's property. Permits a civil cause of action in district court for damages resulting from the careless, reckless, or intentional disregard of internal revenue laws by any Federal officer or employee. Denies damage awards in cases of contributory negligence. Authorizes a damage award, to a $10,000 maximum, to the United States in cases of frivolous or groundless claims by a taxpayer. Amends the Internal Revenue Code to prescribe criminal penalties for: (1) any investigation or surveillance authorized or conducted by an officer or employee of the United States in connection with Federal tax laws that inquires into the beliefs, associations, or activities of any individual or organization; or (2) the maintenance of any records containing information derived from such an investigation. Establishes in the Internal Revenue Service the Office for Taxpayers Services, under the supervision of an Assistant Commissioner of Internal Revenue. Directs this Assistant Commissioner to: (1) be responsible for telephone, walk-in, and educational services, and for the design and production of tax and information forms; and (2) prepare annually, for presentation to specified congressional committees, a joint report (with the Chief Problem Resolution Officer for the IRS) on the quality of taxpayer services.