United States · United States Congress · 25 February 1988
Firearms Detection Act of 1988 - Amends the Federal criminal code to prohibit the manufacture or importation of any plastic firearm unless the barrel of such firearm is constructed, in whole or in part, of a metallic substance and is susceptible to being detected by a magnetometer, or: (1) certain identifying information is engraved, cast, or stamped in a metallic substance and is susceptible to being detected by a magnetometer; and (2) the polymer portions of the frame or receiver, barrel, and slide or cylinder have been infused with a compound sufficient to render such firearm capable of being detected by airport security x-ray systems. Defines the term "plastic firearm" to mean a firearm, the frame or receiver, and slide or cylinder of which is constructed entirely of a polymer or ceramic. States that no provision of this Act shall apply to: (1) any firearm manufactured, imported, or possessed prior to the date of enactment of this Act; or (2) conduct by or under the authority of the Federal or State governments. Requires the detection devices at all federally-controlled airport security checkpoints to be set to detect all existing firearms manufactured in, or imported into, the United States. Allows any Federal agency with jurisdiction over security operations to provide security personnel, equipment, and procedures sufficient to ensure the ability to detect all such firearms.
United States · United States Congress · 24 February 1988
Amends the Commercial Motor Vehicle Safety Act of 1986 to declare that its requirements do not apply to: (1) motor vehicles registered for farm use which are driven less than 15,000 miles per year; or (2) motor vehicles used solely for fire fighting purposes.
United States · United States Congress · 16 February 1988
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 15, unless the child is physically or mentally incapable of self-care.
United States · United States Congress · 8 February 1988
Amends the Internal Revenue Code with respect to the Boat Safety Account in the Aquatic Resources Trust Fund to: (1) authorize transfers into the account of motorboat fuel taxes received before October 1, 1999 (current law provides authorization until October 1, 1988); (2) increase from $45,000,000 to $60,000,000 the amount permissible in the Account without triggering a prohibition of Highway Trust Fund transfers into the Account for FY 1988 and thereafter; and (3) extend from April 1, 1989, to October 1, 1999, the date before which expenditures may be made from the Account for recreational boating safety programs. Grants the Secretary of the department in which the Coast Guard is operating liquidating contract authority with respect to State recreational boating safety programs in an amount equal to one-half (currently two-thirds) of the amount of motorboat fuel taxes transferred to the Account in FY 1988 and thereafter. Increases from one-third to one-half the portion of such funds available for Coast Guard services in connection with recreational boating safety services. Prohibits fiscal year expenditures for Coast Guard expenses from exceeding those for State boating safety programs generally. Amends Federal law to permit a State to use contributions of funds, materials, lands, and services to carry out certain fish restoration and management projects in lieu of paying its share of the activity.
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 · 2 February 1988
Child Protection and Obscenity Enforcement Act of 1988 - Title I: Child Pornography - Amends the Federal criminal code to make it illegal to use a computer to transport information in interstate or foreign commerce concerning the visual depiction of minors engaging in sexually explicit conduct (child pornography). Establishes criminal penalties for buying, selling, or transferring the custody of a minor: (1) knowing that, as a consequence of the sale or transfer, the minor will be used in child pornography; or (2) with the intent to promote child pornography. States that such sale or transfer must involve: (1) the minor or other actor traveling in interstate or foreign commerce; (2) communications in interstate or foreign commerce; or (3) conduct in a territory or possession of the United States. Requires any person who produces a book, magazine, periodical, film, videotape, or other matter which contains any visual depiction of sexually explicit conduct (which is shipped or intended for shipment in interstate or foreign commerce, or contains material shipped in interstate or foreign commerce) to maintain certain records regarding the performers portrayed in such conduct. Directs the Attorney General to issue regulations regarding the maintenance and availability of such records. Includes the sexual exploitation of children as a predicate offense to the Racketeer Influenced and Corrupt Organizations (RICO) statute. Title II: Obscenity - Makes it a Federal criminal offense to receive or possess, with the intent to distribute, obscene matter which has been transported in interstate or foreign commerce. Makes it a Federal criminal offense to knowingly use a facility or means of commerce to sell or distribute obscene matter in interstate or foreign commerce. Establishes a rebuttable presumption, with respect to Federal criminal offenses involving obscene matter, that obscene matter produced in one State (or outside the United States) which is subsequently located in another State (or in the United States) was transported, shipped, or carried in interstate (or foreign) commerce. Establishes criminal and civil forfeiture procedures with respect to Federal offenses involving obscene material and child pornography. Includes communications by means of cable or subscription television within the prohibition against broadcasting obscene language. Amends the Communications Act of 1934 to modify the penalty provisions of such Act with respect to obscene telephone communications. Amends the Federal criminal code to establish criminal penalties for the possession or sale of obscene matter on Federal property. Adds obscenity offenses to the list of crimes for which the Government may obtain wiretaps.
United States · United States Congress · 27 January 1988
Amends the Internal Revenue Code with respect to the excise tax on diesel and aviation fuels. Prohibits imposition of the tax on the sale of these fuels to any purchaser (or purchaser for resale to a second purchaser) for use on a farm for farming purposes or for any other use not as a fuel in a diesel-powered highway vehicle or train. (Although fuel sold for these purposes is tax-exempt under current law, provisions of the Revenue Act of 1987 require purchasers to pay the tax and subsequently apply for a refund based on nontaxable uses of the fuel.)
United States · United States Congress · 27 January 1988
Declares the belief of the House of Representatives that Americans who cannot afford local residential telephone service should have access to free local service at central locations. Commends the Pacific Northwest Bell Telephone Company for providing such service in Oregon and urges other telephone operating companies to establish similar programs.
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 · 15 December 1987
Amends Federal law authorizing reciprocal fire protection agreements between U.S. agencies and other fire fighting organizations by deleting proximity restrictions on the use and reimbursement of foreign firefighting organizations for fighting wildfires throughout the United States. Requires the agency head to determine that no U.S. firefighting organization is reasonably available to provide such protection before funds are expended for foreign fire protection.
United States · United States Congress · 10 December 1987
Authorizes the Secretary of Agriculture to make competitive research grants to: (1) develop a statistical framework to measure the extent to which microbiological and chemical agents in agricultural products pose human health risks; (2) identify such agents; and (3) devise appropriate testing and control procedures. Creates a peer review committee to evaluate grant applications. Requires the Secretary to report to the appropriate congressional committees no later than one year after enactment of this Act, and annually thereafter. Authorizes FY 1988 through 1992 appropriations.
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
Amends the Internal Revenue Code with respect to the targeted jobs income tax credit. Extends the credit to employees who begin work in 1989 through 1991. (Current law terminates the credit for employees who begin work after December 31, 1988.) Includes as a targeted group individuals aged 65 or older who are members of economically disadvantaged families. Revises the minimum employment period requirement for purposes of this credit.
United States · United States Congress · 8 December 1987
Designates the United States Livestock Insects Laboratory of the Department of Agriculture's Agricultural Research Service in Kerrville, Texas, as the Knipling-Bushland Research Laboratory.
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 · 7 December 1987
Amends Federal law relating to Federal-aid highway apportionments to authorize the transfer of 20 percent of apportionments from a State's Interstate System highways to its Federal-aid secondary system highways, if requested by the State highway department and approved by the Governor and Secretary of Transportation.
United States · United States Congress · 10 November 1987
Establishes a National Commission on the 1987 Natural Resources Disaster to study the effects of the fires in two western States and make recommendations concerning a smooth transition from the loss of natural resources. Directs the Commission to study the effects of the fires on: (1) the economic stability of the affected communities; (2) the availability of sufficient timber supplies to meet future industry needs; (3) fish and wildlife habitats; (4) recreation in the affected areas; (5) the ecosystems in the areas; and (6) management plans of the affected National Forest System lands. Requires a report to the Secretary of Agriculture by December 1, 1988. Authorizes the Commission to accept contributions of money and services in carrying out its duties. Authorizes the Secretary, if contributions are insufficient, to transfer to the Commission funds available to the Commodity Credit Corporation. Terminates the Commission 90 days after submission of its report to the Secretary.
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 · 15 October 1987
Rural Crisis Recovery Program Act of 1987 - Amends the Rural Development Act of 1972 to direct the Secretary of Agriculture to provide grants for educational, retraining, and counseling assistance to farmers and rural families who have been adversely affected by the current rural economic crisis. Includes the following services among such assistance: (1) clinical outreach counseling and crisis management assistance; (2) financial planning; (3) vocational counseling and job search assistance; (4) literacy skills training; and (5) tuition and educational assistance. Encourages the Agricultural Extension Service to work with State, local, and nonprofit organizations to develop a comprehensive grant plan. Terminates grant authority on December 23, 1990.
United States · United States Congress · 14 October 1987
Prohibits the Administrator of the Environmental Protection Agency from cancelling or suspending a pesticide registration or finding a pesticide misbranded on the basis of noncompliance with the Endangered Species Act for a period ending after January 1989. Requires the Administrator and the Secretary of the Interior to jointly study the economic impact of any change in pesticide regulations which may be proposed in compliance with such Act and report to the chairmen of specified congressional committees on the results. Directs the Administrator and Secretary to jointly inform affected persons of requirements which may be imposed under such Act.
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.
United States · United States Congress · 9 October 1987
Declares that the House of Representatives: (1) honors U.S. firefighters for their efforts and sacrifices during the summer fire season of 1987; (2) commends those who gave their lives and conveys condolences to their families and loved ones; and (3) expresses gratitude to all firefighters who fought to protect lives and land in the western United States.
United States · United States Congress · 30 September 1987
Deceptive Mailings Prevention Act of 1987 - Declares as nonmailable matter, matter which constitutes a solicitation by a non-governmental entity: (1) for the purchase of products or services which are provided free of charge or at a lower price by the Federal Government, 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 · 29 September 1987
Expresses the sense of the House of Representatives that Federal estate and gift taxes should not be changed in order to increase Federal revenues as part of deficit reduction.
United States · United States Congress · 22 September 1987
Amends rule XXI of the Rules of the House of Representatives to prohibit consideration of bills or resolutions making appropriations under the jurisdiction of more than one subcommittee of the Appropriations Committee for periods after November 30 of a fiscal year, unless a 60 percent majority of the House votes to waive or suspend this provision.
United States · United States Congress · 21 September 1987
Condemns the Soviet Union for: (1) its attack on American servicemen near Neuruppin, East Germany, on September 17, 1987; (2) its continuing refusal to accept responsibility for the death of Major Arthur D. Nicholson, Jr.; and (3) actions inconsistent with the 1947 Military Liaison Missions Agreement.
United States · United States Congress · 7 August 1987
Provides that when any bill or joint resolution making continuing appropriations is agreed to by both Houses of the Congress in the same form, the Clerk of the House of Representatives shall enroll the provisions in such bill or joint resolution as separate bills or joint resolutions (for item veto purposes). Requires the enrollment as part of one separate bill or joint resolution of: (1) all the provisions within the jurisdiction of a subcommittee of the Committee on Appropriations; (2) all the provisions within the jurisdiction of the Committee on Appropriations; (3) all the provisions within the jurisdiction of any other House committee; and (4) all the provisions for which jurisdiction cannot be determined.
United States · United States Congress · 7 August 1987
Individual Education Savings Account Act of 1987 - Amends the Internal Revenue Code to allow an individual taxpayer an income tax deduction for cash contributions to a savings account established to pay the tuition and lodging expenses, as certified by the relevant educational institution, of the taxpayer's child (or descendant of such child) at an institution of higher education or a vocational school. Limits the amount of the deduction to $2,000 per year and a $48,000 total. Provides that: (1) an account may have only one beneficiary; and (2) only one taxpayer may contribute to such an account. Lists requirements applicable to an educational savings account trust. Permits the exclusion from gross income of payments and distributions from an education savings account as long as such amounts are used for the qualified educational expenses of the eligible beneficiary or are distributions of excess contributions before the due date of the tax return. Exempts the accounts themselves from taxation (except for the tax on unrelated business income of a charitable organization) unless they cease to be proper education savings accounts because: (1) the beneficiary no longer meets age or school enrollment requirements; or (2) the contributor-taxpayer transfers an ownership interest in the account, engages in prohibited transactions, or pledges the account as security. Imposes penalties in the form of additional tax when account funds or distributions are used for other than educational purposes. Permits a tax exclusion for qualified rollover contributions with respect to an educational savings account. Requires that the trustee of the account report to the Secretary of the Treasury and to the account's owner on the maintenance of the account. Extends the deduction for contributions to the account to taxpayers who do not otherwise itemize deductions. Establishes: (1) a six percent excise tax on excess contributions to an education savings account; (2) a five percent excise tax on amounts connected with any prohibited transaction; and (3) a penalty for failure to file reports required concerning the account. Amends the Higher Education Act of 1965 with respect to the treatment of education savings accounts under Federal student financial aid programs. Identifies the role of account funds and distributions for purposes of Pell grant eligibility determinations and the needs analysis applicable to student financial aid generally. Provides that contributions from such funds by persons with income of less than $35,000 will be indexed according to a special specified formula when calculating eligibility for student aid.
United States · United States Congress · 7 August 1987
Requires a 60 percent majority vote of the Senate and the House of Representatives for passage of a bill or joint resolution making continuing appropriations for a fiscal year. Makes this Act applicable to bills or joint resolutions agreed to by the Congress during the two-calendar-year period beginning with the date of enactment.
United States · United States Congress · 6 August 1987
Wheat Protein Determination Act of 1987 - Directs the Secretary of Agriculture to: (1) determine the protein content of 1987 through 1990 wheat for price support purposes on an "as-is" basis without regard to a "standard moisture method" of protein testing; and (2) increase 1987 wheat payments if the "standard moisture method" results in lower payments than would have resulted from an "as-is" determination.
United States · United States Congress · 3 August 1987
Forest Users' Protection Act of 1987 - Amends the Federal criminal code to provide criminal penalties for cutting, spiking, injuring, or destroying any tree on land owned or held in trust by the Government. Provides increased penalties for subsequent violations or when a personal injury or property damage exceeding $500 results. Directs the Secretary of the Treasury to pay a reward to any individual who provides information which leads to the finding of a civil violation or a criminal conviction under this Act.
United States · United States Congress · 3 August 1987
Anti-Tree Spiking Act - Amends the Federal criminal code to provide criminal penalties for: (1) spiking timber; (2) teaching another to spike timber knowing that such technique will be unlawfully employed; or (3) traveling in interstate or foreign commerce (or using any facility of interstate or foreign commerce) to organize or participate in a violation of this Act. Authorizes the Attorney General to pay for information concerning violations of this Act.
United States · United States Congress · 22 July 1987
Western States National Trail Act of 1987 - Amends the National Trails System Act to establish the Western States Pioneer Express National Historic Trail in California. Permits the continuance of certain endurance and competitive events in the Granite Chief Wilderness in California. Establishes the Tahoe Rim National Scenic Trail in California and Nevada. Directs the Secretary of Agriculture to make an equestrian staging center available along the Tahoe Rim Trail. Authorizes appropriations.
United States · United States Congress · 22 July 1987
Declares that the Congress recognizes the importance of the agricultural export enhancement program under the Food Security Act of 1985: (1) to multilateral trade negotiations; (2) to counter agricultural subsidies and unfair practices of foreign countries; and (3) as a transitional tool in implementing such Act. Expresses the sense of the Congress that the Secretary of Agriculture should provide sufficient funding under the Commodity Credit Corporation Charter Act for FY 1987 through 1990 to carry out agricultural export enhancement initiatives.
United States · United States Congress · 21 July 1987
Amends the Internal Revenue Code to permit a partnership, S corporation, or personal service corporation, unless it is part of a tiered structure, to elect to have a taxable year other than the required one, but generally only if the deferral period of the taxable year elected is three months or less. (Current law requires partnerships, S corporations, and personal service corporations, in most cases, to conform their taxable years to the calendar years used by their owners.) Subjects the principals of a partnership or S corporation electing to change taxable years to additional estimated tax requirements to offset any tax deferral resulting from such election. Imposes deduction limitations on a personal service corporation that changes taxable years. Provides that an election with respect to taxable year shall be made by the partnership, S corporation, or personal service corporation and shall be binding on all partners and shareholders. Sets forth the formula for determining the additional tax requirement when a taxpayer: (1) is a partner or shareholder in at least one such entity during any applicable election years of the entity that end within the taxpayer's taxable year; and (2) has an aggregate deferred tax exceeding $200 with respect to the entity. Describes payment procedures. Requires the inclusion of specified information on returns filed by partnerships and S corporations that elect to use a non-required taxable year. Limits the tax deduction permitted to a personal service corporation for amounts paid or incurred with respect to employee-owners when such a corporation: (1) elects to have a taxable year other than the required one; and (2) fails to meet certain minimum distribution requirements regarding non-dividend amounts paid to owners.
![Official portrait of Rep. Smith, Robert [R-OR-2]](https://www.congress.gov/img/member/s000607_200.jpg)