United States · United States Congress · 3 January 1985
Electric Consumers Protection Act of 1985 - Amends the Federal Power Act to require the Federal Energy Regulatory Commission to issue a new license to an existing licensee for a hydroelectric project authorized under such Act if the United States does not, upon the expiration of the existing license, exercise its right to take over, maintain, and operate such licensee's project, unless the Commission determines that such licensee's project will not meet the licensing standards under such Act. Provides that if the Commission determines that such licensee's project does not meet such standards, the Commission is authorized to issue a new license to a new licensee which may cover the existing licensee's project provided that the new licensee pays just compensation determined by the Commission and enters into any contracts required under the Federal Power Act. (Under current law, the Commission is authorized to issue a new license to the original licensee or a new license to a new licensee if the United States does not exercise its rights with respect to an expired license.)
United States · United States Congress · 3 January 1985
Law Enforcement Officers Protection Act of 1985 - Amends the Federal criminal code to define "armor piercing ammunition." Excludes from the definition: (1) shot gun shot required by Federal or State regulations for hunting; (2) frangible projectiles for target shooting; and (3) projectiles that the Secretary of the Treasury determines are primarily intended for sporting purposes. Makes it unlawful for any person to manufacture or import armor piercing ammunition. Allows for: (1) manufacture or importation of armor piercing ammunition for the use of the United States or any State or local government; and (2) manufacture for the sole purpose of exportation. Establishes a licensing fee of $1,000 per year for manufacturers and importers of armor piercing ammunition. Imposes an additional mandatory sentence of not less than five years for any person who uses or carries a firearm and is in possession of armor piercing ammunition during the commission of a violent felony. Provides that such sentence shall not be suspended nor probation nor parole be granted.
United States · United States Congress · 3 January 1985
Amends the Internal Revenue Code to provide that one-half of the cost of insurance paid by a self-employed taxpayer for medical care during the taxable year will be allowed as a business deduction.
United States · United States Congress · 3 January 1985
Constitutional Amendment - Allows the President an item veto of appropriations bills. Requires the President, in signing such a bill, to designate the provisions disapproved and return the bill to the House in which it originated. Subjects such bills to the same proceedings as other bills disapproved by the President.
United States · United States Congress · 3 January 1985
Constitutional Amendment - Requires the Congress, prior to each fiscal year, to adopt a statement of receipts and outlays for that year in which total outlays are not greater than total receipts. Permits the Congress in such statement to provide for a specific excess of outlays over receipts by a three-fifths vote directed solely to that subject. Requires the President and the Congress to ensure that actual outlays do not exceed the outlays set forth in such statement. Prohibits total receipts for any fiscal year set forth in such statement from increasing by a rate greater than the rate of increase in national income in the last calendar year ending before such fiscal year, unless the Congress passes by a three-fifths vote a bill directed solely to approving specific additional receipts and such bill has become law. Requires the President, prior to each fiscal year, to transmit to the Congress a proposed statement of receipts and outlays for that year consistent with the provisions of this article. Permits the Congress to waive the provisions of this Act with respect to any fiscal year in which a declaration of war is in effect. Declares that total receipts shall include all receipts of the United States, except those derived from borrowing and total outlays shall include all outlays of the United States except those for repayment of debt principal.
United States · United States Congress · 3 January 1985
Establishes the Joint Committee on Intelligence. Declares that such committee has exclusive legislative jurisdiction with respect to any intelligence activity of the Federal Government and authorizations for appropriations for specified agencies and intelligence-related activities. Directs the joint committee to classify its information and records and to establish guidelines for their maintenance, use, and availability. Sets forth procedures for the disclosure of such information. Directs the joint committee to establish and carry out rules and procedures necessary to prevent the unauthorized disclosure of information. Makes conforming amendments to the Rules of the House of Representatives, including abolishing the Permanent Select Committee on Intelligence, and the National Security Act of 1947.
United States · United States Congress · 3 January 1985
Congressional Regulatory Oversight Improvements Resolution of 1985 - Title I: Establishment and Responsibilities of Joint Committee - Establishes the Joint Committee on Regulatory Affairs to monitor on a continuing basis the rulemaking activities of Federal agencies. Authorizes the joint committee to investigate agency rules on its own initiative or at the request of a Member of either House. Expresses the sense of the Congress that agencies should cooperate with any investigation. Title II: Regulatory Oversight and Review - Authorizes the joint committee to report identical concurrent resolutions disapproving an agency rule on one or more specified grounds, accompanied by a report specifying the basis for disapproval. Sets forth rules of procedure for consideration of the resolution. Prohibits, after adoption of such resolution, either House from considering legislation making or continuing appropriations for the agency in question. Authorizes the joint committee, after adoption of such resolution, to report joint resolutions requiring the agency in question to revise, repeal, or not promulgate the pertinent rule. Title III: Administrative Provisions - Requires the joint committee to adopt rules of procedure consistent, where practicable, with the rules of each House. Expresses the sense of the Congress that the committee should utilize a consolidated, nonpartisan staff. Requires the joint committee to report as soon as practicable in the 100th Congress on its activities during the preceding Congress and make recommendations necessary to improve the functions of such committee. Directs the Postmaster of the House of Representatives to operate a regulatory library to provide reference material relating to administrative law and regulatory affairs.
United States · United States Congress · 3 January 1985
Expresses the sense of the Congress that the Constitution provides that all citizens have the right to keep and bear arms and that such right supersedes the power and authority of any government.
United States · United States Congress · 3 October 1984
Provides that amounts received by an employer under the Emergency Veterans' Job Training Program Act of 1983 in connection with the employment of any veteran shall be excluded from the gross income of the employer.
United States · United States Congress · 26 September 1984
1984 Act to Combat International Terrorism - Amends the State Department Basic Authorities Act of 1956 to authorize the Secretary of State to pay an award not to exceed $500,000 to any individual who furnishes information regarding an act of terrorism: (1) against a U.S. person or U.S. property; and (2) primarily outside the territorial jurisdiction of the United States. States that a reward of $100,000 or more may not be made without the approval of the President. Allows for the protection of the identity of the recipient of a reward if it is determined that such measures are necessary. Makes governmental employees who furnish information while in the performance of their duties ineligible for such payment. Authorizes appropriations. Urges the President to seek more effective international cooperation in combatting international terrorism, including: (1) severe punishment for acts of terrorism; and (2) extradition of all terrorists to the country where the terrorist incident occurred or whose citizens were victims of the incident. Provides that priority should be given to negotiations to establish a permanent international working group for combatting terrorism. Requires the Secretary of State to report to the Committee on Foreign Relations of the Senate and the Committee on Foreign Affairs of the House of Representatives no later than February 1, 1985, on the findings and recommendations of the Advisory Panel on Security of United States Missions Abroad. Authorizes additional appropriations for security enhancement at United States missions abroad. Requires the Secretary of State and the Director of the United States Information Agency to report to the Committee on Foreign Relations of the Senate and the Committee on Foreign Affairs of the House of Representatives on how their agencies have allocated funds. Amends the State Department Basic Authorities Act of 1956 with regard to hiring additional individuals for services abroad. Allows for additional procurement authority for overseas security requirements. Authorizes the Deputy Assistant Secretary of State to use government-owned vehicles for security purposes. Expresses the sense of the Congress that due to the current epidemic of worldwide terrorist activity, U.S. missions abroad should utilize danger pay allowance more extensively.
United States · United States Congress · 25 July 1984
Amends the Internal Revenue Code to repeal rules relating to the determination of the issue price of certain debt instruments issued for property. Amends the Tax Reform Act of 1984 to repeal the revisions made to rules for the imputation of interest on certain deferred payments. Provides that the Internal Revenue Code shall be applied and administered as if such revisions had not been enacted.
United States · United States Congress · 28 June 1984
Expresses the sense of the Congress that in light of the Helsinki Final Act of the Conference on Security and Cooperation in Europe and other specified human rights agreements, the Soviet Union should: (1) provide the signatories of the Helsinki Final Act with information on the whereabouts, health, and legal status of Andrei Sakharov and Yelena Bonner; (2) void all charges against Yelena Bonner and issue her an exit visa in order to obtain medical care outside of the Soviet Union; and (3) allow them to live in the country of their choice. Urges the President to: (1) protest the Soviet Government's continued refusal to provide such information and to issue Yelena Bonner an exits visa; and (2) call upon all other signatory nations of the Helsinki Final Act to join in such protests.
United States · United States Congress · 26 June 1984
Reaffirms that it is U.S. policy to oppose the practice of torture by foreign governments through the implementation of laws and through public and private diplomacy. Requests the President to: (1) instruct the U.S. representative to the United Nations to continue to raise the issue of torture by such governments; and (2) continue to involve the U.S. Government in the formulation of international standards, particularly the draft Convention Against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment. Requests the Secretary of State to issue specified formal instructions to each U.S. mission chief regarding U.S. policy with respect to such torture. States that the Secretary of Commerce should continue to enforce the current restrictions on the export of crime control equipment pursuant to the Export Administration Act of 1979. Directs the heads of U.S. departments that furnish military and law enforcement training to foreign personnel to include in such training instruction regarding international human rights standards with respect to torture.
United States · United States Congress · 19 June 1984
Expresses the sense of the Congress that the President should: (1) ensure that U.S. officials carry out his pledge to resolve the issue of the Americans still missing and unaccounted for in Indochina; (2) work for the immediate release of any Americans still held captive and the return of the remains of those who died in Southeast Asia; and (3) make every effort to secure the cooperation pledged by Laos and Vietnam in resolving this issue.
United States · United States Congress · 14 June 1984
Criminal Fine Enforcement Act of 1984 - Amends the Federal criminal code in regard to the collection and payment of fines and penalties. Provides that a judgment may direct imprisonment until a fine or penalty is paid if the court finds that the defendant has the present ability to pay such fine or penalty. States that a judgment imposing the payment of a fine or penalty is a lien in favor of the United States and it applies to all property of the defendant other than property exempt from levy under the Internal Revenue Code. States that payment of a fine is due immediately unless the court requires payment by installment or by any date certain. Allows the Attorney General to make payment due immediately upon the default of any installment payment. Requires the defendant to pay interest at a rate of 1.5 percent per month on any amount of a fine or penalty that is past due (plus an extra 25 percent if the delinquency extends beyond 90 days). Allows the Attorney General and the Director of the Administrative Office of the U.S. Courts to provide by regulation that fines for specified categories of offenses be paid to the clerk of the court. Provides that if the fine is imposed on an organization, payments are authorized from the assets of the organization; but if the fine is imposed on a director, officer, employee, or agent of the organization, payment shall not be authorized from organization assets unless expressly permitted by State law. Requires a defendant to pay a fine made a condition of probation even after the probation's end. Provides penalties for criminal default on a fine. Lists factors that the court must consider in determining whether to impose a fine, including: (1) the ability of the defendant to pay; (2) the burden that payment will impose on the defendant; and (3) any restitution or reparation made by the defendant. States that if a defendant has the obligation to make restitution to a victim of the offense, the court shall impose a fine only to the extent that such fine will not impair the ability of the defendant to make restitution. Increases the maximum fine levels for certain felonies, misdemeanors, and offenses which result in pecuniary gain. Provides a procedure for establishing security if a fine is stayed. Conditions parole upon a diligent effort to pay a fine. Increases the fine for the commission of a misdemeanor to $5,000 for an individual and $10,000 for an organization.
United States · United States Congress · 14 June 1984
Law Enforcement Officers Protection Act of 1984 - Amends the Federal criminal code to define "armor piercing ammunition." Excludes from the definition: (1) shot gun shot required by Federal or State regulations for hunting; (2) frangible projectiles for target shooting; and (3) projectiles that the Secretary of Treasury determines are primarily intended for sporting purposes. Makes it unlawful for any person to manufacture or import armor piercing ammunition. Allows for: (1) the manufacture or importation of armor piercing ammunition for the use of the United States or any State or local government; and (2) manufacture for the sole purpose of exportation. Establishes a licensing fee of $1,000 per year for manufacturers and importers of armor piercing ammunition. Imposes an additional mandatory sentence of not less than five years for any person who uses or carries a firearm and is in possession of armor piercing ammunition during the commission of a violent felony. Provides that such sentence shall not be suspended nor probation nor parole granted.
United States · United States Congress · 13 June 1984
Amends the Federal criminal code to provide a mandatory life sentence for any person who kidnaps an individual under the age of 18. Imposes the death penalty in any case where such a victim dies as the result of the kidnaping.
United States · United States Congress · 7 June 1984
Prohibits a Federal agency from procuring by contract any services performed by Federal employees in the competitive service positions of guards, elevator operators, messengers, and custodians if such procurement would: (1) cause the separation of a preference eligible from any such position; or (2) preclude the performance of any such service by a qualified preference eligible. Allows such procurement when: (1) qualified preference eligibles are not available; or (2) the position is held by an employee other than a preference eligible on the date that the contract is entered into.
United States · United States Congress · 6 June 1984
Amends the Internal Revenue Code to increase the maximum amount which may be deducted from gross income for retirement savings to $2,500 for a single individual and $5,000 for a married couple.
United States · United States Congress · 6 June 1984
Sunshine Resolution of 1984 - Amends Rule XXVIII of the Rules of the House of Representatives to provide that, after the approval of any matter, House conferees shall be entitled to three days in which to file supplemental, minority, or additional views. Establishes Rule LI which requires the Speaker of the House to provide for printing of the floor schedule in the Congressional Record at least two legislative days in advance. Amends Rule XXVII to require the printing in the Record of the names of Members who have signed, or withdrawn a signature to, a motion to discharge a committee from consideration of a bill or resolution, whenever 100 Members have signed such a motion. Amends Rule I to require the broadcasting system to include frequent, wide-angle visual coverage of the chamber when the House is in session. Amends Rule X to provide for the compilation of an oversight agenda resolution. Requires the House to complete action on such resolution within 100 days after the Congress convenes. Amends Rule XI to prohibit proxy voting in committees. Establishes Rule LII which requires the body of the Congressional Record for the House to contain an accurate and verbatim account of remarks actually delivered on the floor. Limits extension and revision of remarks delivered on the floor to the correction of grammatical and typographical errors. Authorizes Members, by unanimous consent, to make insertions of remarks not actually delivered on the floor and requires such insertions to be clearly distinguished from verbatim remarks. Amends Rule X to require committee ratios to reflect the majority to minority party ratio in the House.
United States · United States Congress · 23 May 1984
Youth Employment Opportunity Wage Act of 1984 - Amends the Fair Labor Standards Act of 1938 to authorize employers to pay employees under 20 years of age 75 percent of the minimum wage rate between May and September of each year. Exempts such employees from special certificate requirements. Restricts such authorization to: (1) hours worked by eligible employees in compliance with applicable child labor laws; and (2) youth employed after May 1 of each year. Prohibits the removal of employees ineligible for the subminimum wage rate in order to replace them with employees who are eligible. Makes technical and conforming amendments to the Job Training Partnership Act. Terminates the minimum wage rate exception after September 30, 1987. Directs the Secretary of Labor to monitor the implementation of this Act and to report to the Congress concerning the employment effects of this Act.
United States · United States Congress · 23 May 1984
States that the Congress: (1) adopts as an objective the release of all Americans still held captive in Southeast Asia and the full accounting of those still missing; (2) recognizes and supports the President's leadership with respect to those Americans; (3) supports his efforts in impressing upon the Southeast Asian nations the determination of the United States to resolve this issue; and (4) encourages him to continue to use all means to secure a full accounting of those Americans still missing and to inform the Congress of his progress regarding this matter.
United States · United States Congress · 22 May 1984
Expresses the sense of the Congress that the Constitution provides that all citizens have the right to keep and bear arms and that such right supersedes the power and authority of any government.
United States · United States Congress · 21 May 1984
Veterans' Compensation Amendments for Fiscal Year 1985 - Title I: Disability Compensation and Dependency and Indemnity Compensation - Part A: Rate Increases - Increases the rates of: (1) veterans' disability compensation; (2) additional compensation for dependents; (3) the clothing allowance for certain disabled veterans; and (4) dependency and indemnity compensation. Part B: Compensation Program Amendments - Includes lupus erythematosus systemic among the chronic diseases considered to be service-connected for purposes of veterans' benefits if it manifests itself to a degree of ten percent or more within one year of separation from service. Decreases from 50 to 30 percent the percentage of disability required to make a peacetime service-connected disabled veteran eligible to receive additional compensation for dependents. Title II: Other Veterans' Program Improvements - Directs the Administrator of Veterans Affairs to establish the Advisory Committee on Veterans Exposed to Ionizing Radiation to advise the Administrator on benefits provided, compensation needs of veterans, dependents, and survivors, and disabilities or disorders stemming from a veteran's exposure to ionizing radiation during active military service. Requires the Committee to report to the Administrator by July 1, 1985, and biannually thereafter on activities of the Veterans Administration and recommendations for changes pertaining to veterans exposed to such radiation. Directs the Administrator to submit such report to Congress. Requires a permanently and totally disabled from a non-service-connected disability veteran under age 50 who applies for and receives a military pension to undergo a vocational evaluation. Allows any veteran who the Administrator of Veterans Affairs determines can achieve a vocational goal to undertake such training. Limits such training to 48 months. Suspends pension payment to any veteran failing to participate as required by the Administrator. Continues the drugs and medicine entitlement of housebound or regularly attended veterans who participate in vocational training without regard to income limitations. Increases the maximum amount of insurance available under the Servicemen's Group Life Insurance program. Increases the amount of automobile and adaptive equipment assistance the Administrator of Veterans Affairs may provide to an eligible person.
United States · United States Congress · 17 May 1984
American Passbook Savings Act of 1984 - Amends the Internal Revenue Code to exclude from gross income up to $5,000 ($10,000 for joint returns) of the interest earned on a passbook savings account.
United States · United States Congress · 9 May 1984
Expresses the sense of the Congress that the Reagan administration and succeeding administrations: (1) stress to China the importance the American people attach to religious freedom; and (2) urge the Chinese Government to release from prison five Roman Catholic priests and persons of various faiths who are being held because of religious activities.
United States · United States Congress · 8 May 1984
Veterans' Health Care and Facilities Improvement Act of 1984 - Revises the requirements concerning the special policemen who protect Veterans Administration (VA) property. Increases the maximum fines for violations of regulations governing such property. Directs the Administrator of Veterans Affairs to appoint a chief inspector to supervise VA police officers. Sets forth requirements concerning police uniform design and cost reimbursement. Directs the Administrator to report to the Veterans' Affairs Committees within 90 days on the implementation of these provisions and the number and salary of officers proposed to be assigned to such facilities. Authorizes the Administrator of Veterans Affairs to furnish medical treatment to veterans of the Vietnam era who served in Southeast Asia and suffer from post-traumatic stress disorder. Limits treatment of such disorder to specified VA medical facilities. Directs the Administrator to compile and publish research results concerning the causes and treatment of such disorder. Terminates such assistance after FY 1988. Modifies the due date of the Comptroller General's report on the compliance of the Director of the Office of Management and Budget with certain statutory requirements relating to funded personnel ceilings for the VA's Department of Medicine and Surgery. Directs the Administrator to make an annual rather than a triennial report to Congress on the adequacy of per diem rates for payments made to States providing domiciliary, nursing home, and hospital care to veterans. Makes the first report due June 30, 1985 (currently, due June 30, 1986). Extends from FY 1984 to FY 1985 the authority of the Administrator to contract for hospital care or medical services in Puerto Rico and the Virgin Islands without reference to patient loads or incidence of provision of medical services for veterans treated by the Veterans Administration in the contiguous 48 States. Expands the amount of authorizations available for the research and education activities of Veterans Administration geriatric centers. Authorizes the Administrator to provide States with funds for the acquisition as well as the construction of State home facilities for veterans. Entitles veterans receiving service-connected disability compensation who are housebound or in need of regular aid to VA furnished drugs and medicines.
United States · United States Congress · 8 May 1984
Increases the adapted housing benefit ceiling for veterans with specified permanent and total service-connected disabilities. Increases the maximum home loan guaranty available to eligible veterans generally and for the purchase of a manufactured home. Amends the national cemeteries and memorials provisions of Federal law to require that each grave marker in a national cemetery be upright.
United States · United States Congress · 30 April 1984
Title I: National Symposium on Missing Children Act of 1984 - Establishes a 15 member Commission on Missing Children to conduct an inquiry into the problem of missing children. Requires the Commission to hold a national symposium to bring together experts, professionals, and interested individuals to: (1) find solutions to prevent the disappearance of children and provide for the safe return of any missing children; (2) disseminate information and assistance to citizens, agencies, and the government; (3) make recommendations to the President and Congress for legislative changes; and (4) make recommendations for a program to coordinate and assist those concerned with missing children. Directs the Commission to submit a comprehensive report incorporating specific recommendations to the President and the Congress. Requires the Commission to terminate 18 months after its inception. Authorizes appropriations. Title II - Imposes a mandatory sentence for any defendant found guilty of a violent crime against an individual under the age of 18. Requires a sentence of at least half the appropriate maximum imprisonment for a first offense and of at least three-fourths of the appropriate maximum imprisonment for a subsequent offense. Provides that the court not suspend any sentence, grant probation or parole, or impose concurrent sentences.
United States · United States Congress · 12 April 1984
Children's Defense Act of 1984 - Prohibits a youth-oriented organization from utilizing the services of any individual which includes direct contact with children until such organization has inquired through the appropriate State agency and received an indication that such individual has no prior conviction of a sexual offense involving a child. Prohibits Federal agencies from extending Federal financial assistance to any youth-oriented organization which does not comply with this Act. Allows the chief legal officer of each State to establish a plan for the functioning of a State funneling agency to permit youth- oriented organizations to comply with this Act. Permits such plan to be submitted to the Department of Justice for the approval of the Attorney General. Establishes guidelines for State funneling agencies to receive records and information from the Federal Bureau of Investigation. Sets forth security procedures for the records and information acquired and maintained by the State. Requires States to have in effect criminal and civil penalties and remedies for any security violation or unauthorized disclosure of records or information. Requires State and local governments to promptly report to the Department of Justice convictions for sexual offenses involving children.
United States · United States Congress · 11 April 1984
Amends the Tariff Schedules of the United States to include all forms of silicone in the term "synthetic plastics materials." Provides a duty for silicone resins and materials and synthetic rubber made of silicone.
United States · United States Congress · 11 April 1984
Ten Percent Flat Tax Rate Act - Title I: Ten Percent Tax Rate For All Individuals And Unincorporated Associations - Amends the Internal Revenue Code to impose a flat rate tax of ten percent on the adjusted gross income of individuals and unincorporated associations. Defines "unincorporated association" as any taxable entity which is not incorporated pursuant to the laws of any State, the United States, or any foreign nation. Repeals the income tax credits for: (1) the elderly; (2) contributions to candidates for public office; (3) the purchase of a new principal residence; (4) dependent care expenses; (5) earned income; and (6) residential energy conservation expenses. Repeals the alternative minimum tax for taxpayers other than corporations. Provides that specified income tax credits shall not be available to individuals and unincorporated associations. Excludes from the gross income of individuals or unincorporated associations: (1) alimony and separate maintenance payments; (2) scholarship payments and fellowship grants; (3) social security payments; (4) excess social security tax payments; (5) payments received for disability; (6) payments received pursuant to the Railroad Retirement Act; (7) certain civil service retirement benefits; and (8) interest payments received on State and municipal bonds. Defines "adjusted gross income" in the case of an individual or unincorporated association as gross income minus: (1) trade or business deductions; (2) trade and business deductions of employees; and (3) expenses relating to income production. Disallows certain exclusions from the gross income of individuals and unincorporated associations, including exclusions for: (1) certain death payments; (2) gifts and inheritances; (3) injury or sickness compensation; (4) employer contributions to accident and health plans; (5) partial dividends; (6) contributions to corporation capital; and (7) dependent care assistance. Allows deductions from the adjusted gross income of individuals for personal exemptions. Sets the amounts of such exemptions at: (1) $2,000 for the taxpayer and spouse; and (2) $2,000 for each dependent of the taxpayer. Provides for cost-of-living adjustments for such amounts. Disallows all itemized deductions for individuals and unincorporated associations except those for interest, taxes, charitable contributions, and certain retirement savings. Repeals the income tax deductions for: (1) medical and dental expenses; (2) alimony payments; (3) taxes, interest, and business depreciation by cooperative housing tenant-stockholders; (4) two-earner married couples; and (5) adoption expenses. Imposes a flat rate tax of ten percent on the gross income of estates and trusts. Repeals special rules, income tax deductions, and income tax credits applicable to estates and trusts. Revises rules for determining the income tax of a partner to provide that each partner shall take into account separately his or her distributive share of the partnership's: (1) gains and losses; (2) taxes; and (3) taxable income or loss. Provides that the foreign tax credit shall not apply to unincorporated associations. Repeals the estate tax. Title II: Tax Amnesty - Provides for a one-time amnesty from criminal and civil tax penalties for taxpayers who: (1) file a written statement with specified information concerning any underpayment of tax; (2) pay the amount of such underpayment when filing the statement; and (3) within 30 days of notification of the amount of interest payable on any tax delinquent amount, pays the full amount of such interest or delinquency. Permits installment payments of tax due in certain cases. Disallows an amnesty period for taxpayers against whom a tax deficiency has already been assessed, who have committed fraud in seeking amnesty, or against whom a criminal investigation is pending. Establishes a special fund in the Treasury for taxes recovered under such amnesty program. Requires that revenues from such fund be used to offset possible revenue losses.
![Official portrait of Rep. Solomon, Gerald B. H. [R-NY-22]](https://www.congress.gov/img/member/s000675_200.jpg)