United States · United States Congress · 15 March 1983
Amends the Internal Revenue Code to allow married individuals to compute the amount of their income tax deduction for contributions to retirement savings accounts on the basis of the earned income of their spouses. Treats alimony payments as compensation for purposes of this deduction.
United States · United States Congress · 15 March 1983
Private Pension Reform Act of 1983 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to require that a retirement plan that provides an annuity to a participant with at least ten years of creditable service shall provide a survivor's annuity for the spouse of any such participant who dies before the annuity starting date in an amount not less than the amount that would have been provided if the participant had survived and retired on such annuity date. Provides that a participant's election not to take a joint and survivor's annuity shall not be effective unless the spouse of the participant consents in writing to such an election. Requires a retirement plan to treat an individual who was the spouse of the participant on the annuity starting date and who survives the participant as if such individual were the spouse of the participant on the date of death of the participant whether or not divorced after the annuity starting date. Allows the assignment of the benefits of a qualified retirement plan in the case of a judgment decree or order relating to child support, alimony payments, or marital property rights pursuant to a State domestic relations law. Amends ERISA to lower the age limitation for participation in a qualified retirement plan from age 25 to age 21. Amends ERISA and the Internal Revenue Code to provide for accruals of creditable service to continue while an individual is on approved maternity or paternity leave at the rate of 20 hours service for each week of approved leave.
United States · United States Congress · 15 March 1983
Expresses the sense of the Congress that no changes will be enacted in the guaranteed student loan program which would be effective for the academic year 1983-1984.
United States · United States Congress · 15 March 1983
Expresses the sense of the Congress that provisions of the Internal Revenue Code requiring cost-of-living adjustments for income tax rates should not be repealed and that the effective date of such provisions should not be postponed.
United States · United States Congress · 14 March 1983
Amends the Internal Revenue Code to allow a refundable income tax credit for expenses incurred in the care of elderly family members. Sets such credit at 30 percent of the expenses incurred for taxpayers with incomes of $10,000 or less. Reduces the rate of such credit, but not below 20 percent, by one percent for each $2,000 of taxpayer income in excess of $10,000. Limits such credit to taxpayers with an adjusted gross income of less than $50,000. Imposes a maximum $7,000 limit on the amount of elderly care expenses that can be taken into account. Defines "qualified family member" as any individual who: (1) is related to the taxpayer by blood or marriage; (2) is at least 75 years of age (or diagnosed with senile dementia); and (3) has a family income of $15,000 or less. Defines "qualified elderly care expenses" as payments for: (1) home health agency services; (2) homemaker services; (3) adult day care; (4) respite care; or (5) certain health care equipment and supplies.
United States · United States Congress · 14 March 1983
Provides for the expiration, effective December 15, 1983, of the waiver of laws granted for the Alaska natural gas transportation system unless the Federal Energy Regulatory Commission issues, on or before such date, a final certificate of public convenience and necessity for the approved transportation system. Prohibits any Federal agency from providing financial assistance for the transportation system after approval of this resolution.
United States · United States Congress · 10 March 1983
Air Travelers Security Act of 1983 - Amends the Federal Aviation Act of 1958 to declare congressional policy with respect to the marketing and sale of passenger air transportation. Directs the Civil Aeronautics Board to vacate Order 82-12-85, adopted on December 16, 1982, and to adopt as its final decision in docket numbered 36595 the recommended order of an administrative law judge dated June 1, 1982.
United States · United States Congress · 9 March 1983
United States Olympic Checkoff Act of 1983 - Amends the Internal Revenue Code to allow taxpayers to designate on their income tax returns a contribution of one dollar of their income tax refunds or any cash amount voluntarily forwarded with their returns to support the U.S. Olympic Trust Fund. Establishes in the Treasury a U.S. Olympic Trust Fund (trust fund). Appropriates to such trust fund an amount equal to the amount designated on tax returns. Directs the Secretary of the Treasury to pay amounts so transferred to the U.S. Olympic Committee. Allows specified administrative expenses to be paid from such trust fund.
United States · United States Congress · 9 March 1983
Amends the Federal Land Policy and Management Act of 1976 to exempt entities which have received financial assistance under the Rural Electrification Act of 1936 from paying annual fees for rights-of-way with respect to public lands.
United States · United States Congress · 9 March 1983
Establishes a Superfund Commission to examine the Superfund program under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980. Sets a deadline for the Commission's report to the Congress. Terminates the Commission upon submission of its report. Directs the Administrator of the Environmental Protection Agency to make available a specified amount from the Hazardous Substance Response Trust Fund to carry out this Act. Authorizes appropriations for FY 1984 to reimburse such Fund for amounts provided to the Commission.
United States · United States Congress · 9 March 1983
Domestic Commodity Distribution and Food Assistance Act - Requires the Secretary of Agriculture to distribute surplus Commodity Credit Corporation (CCC) stocks to eligible agencies (as defined in this Act). Requires the CCC to pay for commodity processing with funds or with in-kind payments to the processor. Requires the Secretary to publish an annual announcement of such anticipated surplus stocks. Provides that up to 500,000 metric tons of wheat available under the Food Security and Wheat Reserve Act of 1980 may be used for domestic purposes. Requires the CCC to use any additional reserves to replenish such stocks by September 30, 1985. Provides for State distribution of commodities under this Act. States that if a State agency cannot meet the requests for a given commodity such agency shall give special consideration to organizations that serve low-income and unemployed persons. Provides administrative money to the States to run such program. Prohibits States from charging recipient agencies for related program costs. Requires States to pay the distribution costs of organizations serving low-income and unemployed persons. Requires the Secretary and the States to work with private companies and recipient agencies to make it easier for recipients to process such commodities into end use products. Directs the Secretary to use moneys saved on storage and spoilage to process commodities into food products for agencies serving low-income and unemployed persons. Exempts such commodity distributions from specified food stamp prohibitions.
United States · United States Congress · 9 March 1983
Amends the Internal Revenue Code to increase the income tax credit for child care expenses from a maximum of 30 percent to a maximum of 50 percent of such expenses. Reduces such percentage by one percent for each full $1,000 by which the taxpayer's adjusted gross income exceeds $10,000. Grants tax-exempt status to organizations which provide nonresidential dependent care services to the general public for purposes of enabling individuals to maintain employment.
United States · United States Congress · 8 March 1983
Enterprise Zone Act of 1983 - Title I: Designation of Enterprise Zones - Amends the Internal Revenue Code to provide for the designation of enterprise zones by the Secretary of Housing and Urban Development for purposes of extending the tax incentives and regulatory flexibility measures provided by this Act. Specifies that State and local governments shall nominate areas for such designation. Limits the designation of enterprise zones to 75 nominated areas per year over three years (one third of which such designations shall remain in effect. Specifies that the Secretary may designate such zones only if: (1) the area is within the jurisdiction of the local government; (2) the boundary of the area is continuous; (3) the area has a population of at least 4,000 if any portion thereof is located within a standard metropolitan statistical area (with a population of at least 50,000) or 1,000 otherwise, or is within an Indian reservation; and (4) the area meets specified unemployment and poverty requirements. Requires nominating local governments, as a condition of the Secretary's designation, to agree in writing to follow a course of action which may include reducing tax rates, improving local services, simplifying or streamlining regulation of business, or receiving commitments of private entities to assist employees and residents of the area. Terminates the authority of the Secretary to designate enterprise zones on June 30, 1986, or three years after the publication of regulations pertaining to such zones, whichever is later. Describes areas to which preference shall be given in deciding to designate enterprise zones. Exempts enterprise zones from certain requirements relating to Federal environmental policy. Requires the Secretary to prepare and submit to the Congress every four years a report on the effects of such enterprise zones' designation. Requires that any property tax reduction effected by a local government under the terms of this Act be disregarded for purposes of determining the eligibility of a State or local government for Federal assistance or benefits. States that designation of an enterprise zone shall not give displaced persons from such an area any rights or benefits under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Title II: Federal Income Tax Incentives - Subtitle A: Credits for Employers and Employees - Allows employers located in enterprise zones a nonrefundable income tax credit for increased employment expenditures and employment of the disadvantaged. Allows a three year carryback and 15 year carryover of such credit. Sets the amount of such credit at ten percent of the increase in payroll (taking into account a maximum of $15,000 in wages per year per employee) plus 50 percent of the wages paid to certain disadvantaged workers for the first three years of the enterprise zone designation. Phases out such credit in the last three years of the enterprise zone designation. Disallows a deduction for the portion of wages taken into account for such credit. Allows employees located in enterprise zones a nonrefundable income tax credit equal to five percent of qualified wages earned per year (taking into account a maximum of $9,000 in wages per year). Phases out such credit in the last three years of the enterprise zone designation. Subtitle B: Credits for Investment in Tangible Property in Enterprise Zones - Allows businesses an additional investment tax credit for investment in certain tangible property located in enterprise zones. Limits such credit to five percent for zone personal property and ten percent for new zone construction property, including rental property. Requires that the property subject to such credit be predominantly used in the zone, be purchased after zone designation, and not be acquired from relatives or related corporations. Requires the recapture of such credit upon early disposition of the property. Phases out such credit in the last three years of the enterprise zone designation. Subtitle C: Reduction in Capital Gain Tax Rates - Eliminates the capital gains tax on property of corporations acquired after the enterprise zone designation and used in a zone business. Qualifies certain low-income rental housing located in an enterprise zone for such treatment. Permits property to remain qualified for purposes of the revised capital gains treatment after a designation of an enterprise zone has terminated. Exempts gain from the sale or exchange of property used in a business in an enterprise zone from the computation of the minimum tax. Allows noncorporate taxpayers to deduct from gross income 100 percent of any net capital gain from qualified enterprise zone property. Subtitle D: Rules Relating to Industrial Development Bonds - Provides that limitations on the cost recovery deductions for property financed with tax-exempt industrial development bonds shall not apply to enterprise zone property. Provides that the termination of the small issue exemption shall not apply to industrial development bonds the proceeds of which are used to finance facilities in such enterprise zones. Subtitle E: Sense of the Congress with Respect to Tax Simplification - Expresses the sense of the Congress that the Internal Revenue Service should simplify the administration and enforcement of any provision of the Internal Revenue Code affected by this Act. Title III: Regulatory Flexibility - Revises the definition of "small entity" for purposes of the analysis of regulatory functions to include qualified businesses (as defined in Title II of this Act), governments, and nonprofit enterprises operating within enterprise zones. Authorizes Federal agencies, upon the request of a designating government, to waive or modify rules and regulations which pertain to the carrying out of projects or activities within an enterprise zone. Requires agencies to approve such request if the resulting benefits of job creation, community development, or economic revitalization outweigh the public interest in continuing the rule unchanged. Disallows waiver or modification of a rule that would directly violate a statutory requirement (including the Davis-Bacon Act and Fair Labor Standards Act) or which would present a danger to the public health and safety. Provides that such waivers or modifications of a rule shall remain in effect as long as the zone designations remain in effect. Amends the Department of Housing and Urban Development Act to direct the Secretary of Housing and Urban Development to promote the coordination of all enterprise zone programs and consolidate all periodic reports required under such programs into one summary report. Title IV: Establishment of Foreign-Trade Zones in Enterprise Zones - Requires the Foreign-Trade Board to consider on a priority basis, and expedite the processing of, applications for the establishment of foreign-trade zones within enterprise zones. Requires the Secretary of the Treasury to give priority to, and expedite applications for, the establishment of ports of entry necessary to establish such zones. States that to the maximum extent practicable foreign-trade zones should be established within enterprise zones.
United States · United States Congress · 8 March 1983
Tobacco Deregulation Act of 1983 - Amends the Agricultural Act of 1949 and the Agricultural Adjustment Act of 1938 to repeal specified tobacco programs, including: (1) price supports; (2) parity payments; (3) review and adjustment of quotas; and (4) marketing quotas. Amends the Agricultural Trade Development and Assistance Act of 1954 and the Commodity Credit Corporation Charter Act to prohibit agricultural commodity assistance for tobacco. Amends the Agricultural Adjustment Assistance Act to prohibit the Secretary of Agriculture from issuing any tobacco handling orders. Makes such provisions applicable to the 1984 and subsequent tobacco crops. Repeals provisions relating to compacts among States providing for the control or production of, or commerce in, tobacco within such States. Withdraws congressional consent to such compacts.
United States · United States Congress · 7 March 1983
Joint Research and Development Ventures Act of 1983 - Allows U.S. firms to conduct cooperative research and development programs by establishing qualified joint research and development ventures which shall be exempt from the antitrust laws. Includes as a U.S. firm any entity controlled by foreign firms or citizens if their nation provides U.S. firms and citizens equivalent access to research and development efforts in that nation. States the requirements for qualified ventures, including: (1) the use of identical terms for the same levels of participation by firms; (2) the identification of each research and development program to be conducted and the contributions required for a firm's participation in each program; (3) a finding by the Attorney General that the participation of any firm that accounts for a large specified percentage of worldwide industry sales of a product is critical to the program's success, is in the national interest, and will not directly affect future production of such product; and (4) the notification of the Attorney General of the formation of a venture, the parties to the venture, the programs to be conducted, the participants in the programs, and agreements under the venture. Limits a venture's activities to conducting one or more research and development programs (including programs in which universities participate) which are projected to be completed within ten years after their inception. Declares that a participant in a venture shall not be subject to restrictions on its own research and development activities or its exploitation of inventions resulting from the venture's findings. Vests authority for the management of a venture in a management board composed of one representative of each participant and at least three U.S. citizens representing nonparticipants. Directs each board to establish criteria for the selection of research and development programs, the admission or withdrawal of participants, and the licensing of venture technology. Specifies information to be considered by the board in establishing such criteria. Declares that the venture shall retain title to all inventions, patents, and know-how. Entitles any firm that is a participant in a program when an invention is discovered to irrevocable, nonexclusive, and equivalent licenses to all patents and know-how. Provides for rewarding participants according to the risks each assumed. Requires licenses to be made available to nonparticipant firms after the participants have held their licenses for three years. Directs the venture to collect any royalties on behalf of the participants. Permits the venture to retain part of the royalties as may be agreed to by the participants. Requires a venture to update its notice of formation annually if necessary. Grants qualified ventures, participants, and employees thereof immunity from Federal and State antitrust laws. Directs a court to award a defendant the costs of defending against a claim brought under the antitrust laws against a venture if the venture meets the requirements of this Act or the alleged conduct does not violate antitrust laws. Provides for the investigation of ventures by the Attorney General. Directs the Attorney General to: (1) notify a venture of the actions, if any, it must take to meet the requirements of this Act; and (2) commence a court action to dissolve a venture that fails to take such actions. Permits an aggrieved party to appeal an adverse court determination. Exempts from disclosure under the Freedom of Information Act any information generated under such investigation or court action. Declares that a determination by the Attorney General, the district court, or the court of appeals shall not be admissible as evidence in an administrative or judicial proceeding in support of any claim under the antitrust laws.
United States · United States Congress · 7 March 1983
Skilled Enlisted Reserve Training Act - Directs the Secretary of each military department to establish a skilled enlisted reserve training program to obtain adequate numbers of enlisted members with critical technical skills. Permits each Secretary to enter into agreements with a qualified person under which the Secretary agrees to provide educational assistance in a technical field in exchange for that person's agreement to perform either three or more years of active or six or more years of reserve service in the armed forces. Permits the Secretary to pay up to 100 percent of educational expenses and a monthly stipend. Sets forth eligibility requirements. Requires accepted members to complete basic training before beginning technical training. Sets forth the penalties for noncompletion of training, including possible reimbursement of educational assistance. Requires the Secretary concerned to approve the courses and educational institution before entering an agreement with a member. Permits the Secretary to provide assistance to educational institutions providing courses of training. Permits the Secretary to detail members for instructional and administrative duties at such institutions. Directs the President to make an annual report to Congress concerning such program. Authorizes appropriations.
United States · United States Congress · 7 March 1983
Expresses the sense of Congress that the President should: (1) develop and implement a national program to expand U.S. exports of agricultural commodities; and (2) submit to the Congress a report containing a description of such program, including proposed Executive actions and legislative recommendations.
United States · United States Congress · 3 March 1983
World War I Veterans Service Pension Act - Directs the Administrator of Veterans Affairs to pay (in addition to any pension already paid) a monthly pension of $150 to each veteran of World War I who meets specified service requirements and to certain surviving spouses.
United States · United States Congress · 3 March 1983
Amends the Internal Revenue Code to provide homebuilders with an income tax credit for the construction of residences which incorporate a passive solar energy system. Directs the Secretary of the Treasury, after consultation with the Secretaries of Energy and Housing and Urban Development, to prescribe regulations setting forth a solar construction credit table for purposes of determining the amount of the credit for which the incorporator of the solar energy system is eligible. Limits the dollar amount of such credit to $2,500. Phases out such credit in annual increments after 1988. Defines "passive solar energy system" as a system which contains a solar collection area, an absorber, a storage mass, a heat distribution method, and heat regulation devices. Requires such system to be installed in a new residence after September 30, 1983 and before January 1, 1992.
United States · United States Congress · 3 March 1983
Designates May 21, 1983, as National Sakharov Day. Authorizes and requests the President to: (1) call upon all nations to designate May 21, 1983, as National Sakharov Day; (2) urge the Soviet Union to permit the Sakharovs to freely choose their place of residence; and (3) direct the American delegation to the United Nations to introduce a resolution in the General Assembly calling upon that body to designate May 21, 1983, as International Sakharov Day.
United States · United States Congress · 2 March 1983
Title I: Consumer Credit - Consumer Debtor Bankruptcy Amendments Act of 1983 - Amends the Bankruptcy Code to permit a bankruptcy court to dismiss a case or suspend all proceedings if it determines that a debtor whose debts are primarily consumer debts does not need the provisions of the chapter under which relief has been sought and the granting of relief under such chapter would be a substantial abuse of its provisions. Requires the Clerk of each Federal judicial district to compile statistics regarding debtors where debts are primarily consumer debts. Requires the bankruptcy judge to convene, and permits such judge to preside at, any meeting of creditors and to perform such additional judicial duties as may be required. Declares that the value of the creditor's interest in the estate's interest in consumer goods property shall be determined in light of the purpose of the valuation and of the proposed disposition or use of such property, and in conjunction with any hearing on such disposition or use or on a plan effecting such creditor's interest. Declares that the value of consumer goods which the debtor seeks to redeem in liquidation shall be presumed to be the established resale market price, if such market exists. Permits the court to utilize other methods of valuation if no such market exists or if the court determines that resale value is inappropriate in light of the property's proposed use or disposition. Requires the debtor in bankruptcy cases to file a statement of estimated income and expenses for the year following filing of his petition. Requires the debtor, if the schedule of assets and liabilities include consumer debts secured by property of the estate, to file and serve upon each creditor holding such security and upon the trustee, a statement expressing the debtor's intention with respect to retention or surrender of the collateral. Requires the debtor, at or before the meeting of creditors provided for by such title, to perform his intention with regard to such secured creditors. Requires that the notice of meeting of the creditors be accompanied by a copy of the statement of estimated income and expenses and that the debtor supply the clerk of the court, upon the filing of the petition, with enough copies of such statement to accommodate the listed creditors. Requires individuals filing for bankruptcy in joint or consolidated cases to elect either the Federal or State exemptions. Places an aggregate limit of $3,000 on the value of the exemption with regard to household goods and personal effects. Prohibits the debtor from utilizing the unused dollar value of the homestead exemption to exempt additional property not explicitly provided for by such Act. Repeals the provisions of such Act which currently authorize the debtor to avoid nonpurchase money security interest in property. Presumes nondischargeable any debt incurred on or within 40 days before the date of the filing of a petition under such title. Allows for rebuttal of such presumption. Allows creditors to enforce liens which have not been avoided in bankruptcy. Permits reaffirmation of consumer debts subject to the debtor's right to rescind any such agreement within 60 days or until a discharge is received, whichever occurs later. Declares that at the meeting of creditors the court shall inform the debtor of the nature and effect of a discharge and of any reaffirmation of debt. Prohibits the custodian from being an assignee under a general assignment for the benefit of the debtor's creditors that was appointed or took possession more than 120 days before the date of the filing of the petition. Permits the trustee or the court, however, to require such an assignee to file an accounting. Limits the trustee's power to avoid liens or recover payments made within 90 days of the filing of the petition in bankruptcy (within one year in the case of an insider) unless the creditor had reasonable cause to believe the debtor was insolvent. Permits the court, upon notice and hearing, to require a creditor to accept payments in redemption of the value of a claim secured by a nonpossessory, nonpurchase money security interest in tangible personal property, over a reasonable period not to exceed five years, if such tangible personal property consists of specified household goods and tools of the debtor's trade. Permits the court, upon notice and hearing, to avoid any lien in whole or in part, if the court finds;: (1) that the debtor has no reasonable ability to pay the redemption value of such property out of anticipated future income; and (2) the enforcement of such lien would impose undue hardship on the debtor. Allows a creditor, upon 10 days notice to the debtor and codebtor, to collect any portion of a debt from the codebtor which is not being paid by the debtor through the adjustment of debts of such debtor with a regular income. Requires payments under an adjustment of debts payment plan to commence within thirty days after the filing of the plan. Provides for the return of such funds after deducting the costs of administration if no plan is confirmed. Provides for the separate classification of codebtor claims and non-dischargeable claims and authorizes payment of them under an adjustment of debts payment plan. Allows a debtor to choose such a repayment plan of up to five years. Bases such repayment upon the debtor's ability to repay out of future income after taking into account the basic living necessities for the debtor and dependents. Provides for an early discharge of debts where a reasonable portion of unsecured claims are paid. Permits a hardship discharge of otherwise non-dischargeable debts to the extent the debtor attempted to pay such debts under an adjustment of debts payment plan, but was prevented from so doing by unforeseen circumstances. Title II: Agricultural Produce - Agricultural Produce Bailment Bankruptcy Amendments Act of 1983 - Requires bankruptcy courts to give priority to allowed unsecured claims of farmers arising from the sale or conversion of farm produce to or by a debtor who operates a farm produce storage facility. Specifies that such sale or conversion must have occurred within 180 days before the filing of the petition or before the cessation of the debtor's business, whichever occurs first. Limits the payment of any such claim to $2,000 per individual. Permits a bankruptcy court to expedite the procedures for determining interests in and the disposition of grain and proceeds held by debtors who own or operate grain storage facilities. Requires the court to expedite such procedures if requested by a trustee or a claimant. Sets forth factors for the court to consider before deciding whether to shorten the time periods for procedures. Lists the procedures which may be expedited. Specifies administration details. Title III: Miscellaneous - Declares that if any provision of this Act or the application thereof to any person or circumstances is held invalid the provisions of every other part and their application shall not be affected thereby. Makes the provisions of this Act effective 90 days after enactment. Declares that the amendments made by this Act shall not apply to cases pending before the date of enactment.
United States · United States Congress · 2 March 1983
Small Business Motor Fuel Marketer Preservation Act - Amends the Small Business Act to authorize the Small Business Administration (SBA) to make loans to small businesses acquiring gas stations from a refiner. Makes it unlawful for a refiner, other than an independent or small refiner, to operate a gas station in the United States. Requires a refiner, in disposing of any interest in a station, to offer a right of first refusal to the dealer. Sets forth requirements governing such an offer. Makes it unlawful for any person to interfere in any way with the purchasing, selling, or storing of motor fuel by a dealer. Permits contracts requiring a dealer to purchase motor fuel exclusively from a particular refiner or distributor if such contract assures the dealer the right to purchase fuel elsewhere if the refiner or distributor does not have such fuel readily available. Makes it unlawful for any dealer at a station displaying a trademark or identifying symbol of a particular refiner to sell motor fuel not refined by such refiner without providing notice to purchasers. Requires each refiner within 90 days of enactment and annually thereafter to provide to the Federal Trade Commission (FTC) information regarding the number of barrels of crude oil produced and refined during the preceding year. Permits civil actions to be brought by the FTC or private parties against violators of this Act. Directs the FTC to prescribe regulations required by this Act.
United States · United States Congress · 1 March 1983
Requires the Secretary of Agriculture, in cooperation with the Secretary of the Interior, to study the effects of interbasin water transfers on agriculture and agricultural productivity. Requires a report within 18 months. Prohibits a State from selling or transferring interstate surface or ground waters located in that State for use outside such State unless: (1) there is a related interstate compact; and (2) all the signatory States agree to such sale or transfer.
United States · United States Congress · 1 March 1983
Sport Fish Restoration and Boating Enhancement Act of 1983 - Title I: Fish Restoration Program - Amends the Federal Aid in Fish Restoration Act to direct coastal States to equitably allocate apportioned revenues under the Fish Restoration Act of 1983 between marine and freshwater fish projects. Defines "coastal State" for purposes of this Act. Authorizes appropriations equal to revenues accruing under: (1) the Internal Revenue Code of 1954 with respect to taxes on special motor fuels and gasoline used as fuel in motor boats and the tax imposed on sport fishing equipment; and (2) the Tariff Schedules of the United States for import duties on fishing tackle, yachts, and pleasure craft. Makes certain amounts of such revenues available to: (1) the Secretary of Transportation for boating safety programs and boating facilities improvement programs under the Federal Boat Safety Act of 1971; and (2) the Secretary of the Interior for sport fish restoration under this Act. Reduces the percentage of annual appropriations available to the Secretary of the Interior for the expenses of investigations and administration. Eliminates notification requirements of States of intent to accept apportioned funds. Authorizes the Secretary to enter into agreements to finance up to 75 percent of the costs of land acquisition and construction of facilities. Permits each State to use up to ten percent of apportioned funds for an aquatic resource education program and an angler and aquatic safety education program. Amends the Federal Boat Safety Act of 1971, the Recreational Boating Safety and Facilities Improvement Act of 1980, and the Highway Revenue Act of 1956 to conform to provisions of this Act. Title II: Tax on Sale of Sport Fishing Equipment - Amends the Internal Revenue Code to impose a tax on the sale by the manufacturer, producer, or importer of any article of sport fishing equipment, electric trolling motors, and fish finders.
United States · United States Congress · 1 March 1983
Educational Opportunity and Equity Act of 1983 - Amends the Internal Revenue Code to allow an income tax credit for 50 percent of the tuition paid to an elementary or secondary educational institution for any dependents who have not attained the age of 20. Limits such credit to: (1) $100 in 1983; (2) $200 in 1984; and (3) $300 in 1985 and thereafter. Phases out such credit for families with adjusted gross incomes between $40,000 and $60,000 per year. Makes ineligible for such credit families with an adjusted gross income in excess of $60,000 per year. Disallows such credit for tuition paid to schools found to maintain racially discriminatory policies. Requires all educational institutions which receive tuition payments for which such credit is taken to file with the Secretary of the Treasury a statement, subject to the penalties for perjury, declaring that the institution does not follow a racially discriminatory policy. Requires a taxpayer claiming such credit to attach a copy of such statement to the income tax return. Authorizes the Attorney General, upon the filing a petition alleging racial discrimination, to bring an action for declaratory judgment against an educational institution to determine whether the institution has followed a racially discriminatory policy.
United States · United States Congress · 24 February 1983
Agricultural Export Subsidy Offset Act of 1983 - Requires the Secretary of Agriculture to establish an export payment-in-kind program. States that such program shall make agricultural commodities owned by the Commodity Credit Corporation available at no cost to U.S. exporters and processors, or to foreign countries to encourage the sales of U.S. agricultural commodities. Requires the Secretary to ensure that: (1) such export sales do not displace usual U.S. marketings; (2) such commodities are not exported to any foreign country which is not eligible for most-favored-nation treatment for its goods; and (3) such commodities are not resold or transshipped to any other nation or used for purposes other than domestic purposes in such foreign country. Requires the Secretary to make such agricultural commodities available at no cost to U.S. processors if the Secretary determines that the program is placing such processors at an unfair competitive disadvantage. Requires the Secretary to carry out this program through the Commodity Credit Corporation. Prohibits the Secretary from making agricultural commodities owned by the Corporation available under this Act after December 31, 1985.
United States · United States Congress · 23 February 1983
Increases from 26 to 30 the number of members of the Advisory Commission on Intergovernmental Relations, by adding: (1) one elected officer of a local government of an area with a population of less than 10,000 and one elected school board member, to be appointed by the President; and (2) one judge of a U.S. court of appeals or district court and one chief justice or judge of a State court of last resort, to be appointed by the Chief Justice of the United States.
United States · United States Congress · 23 February 1983
Renewable Energy Employment Act - Title I: Jobs Training in Renewable Energy - Requires the Secretary of Labor to review all Federal job training or placement programs and to implement policies, procedures and programs to develop a labor force skilled in energy conservation, weatherization of homes, and the use of renewable energy technologies. Title II: Housing and Community Development Programs - Amends the Energy Conservation in Existing Buildings Act of 1976 to require the Secretary of Energy to maintain information on: (1) the areas to be served under the weatherization assistance program; (2) methods for providing priority assistance to elderly and severely handicapped low-income persons; (3) outreach activities with respect to such program; (4) labor plans; (5) policies to ensure that owners and renters are treated equitably; and (6) plans to ensure participation by Native Americans under such program. Requires the Secretary and the Director of the Community Services Administration to include in the annual report to the President and Congress on the weatherization program an evaluation of the effect of such program on energy conservation and employment. Authorizes appropriations for the weatherization program for FY 1984 and succeeding fiscal years. Amends the Housing and Community Development Act of 1974 to include the potential for local energy development, including energy conservation and renewable energy use, among the factors which must be taken into account by the standards issued by the Secretary of Housing and Urban Development for determining the eligibility of cities and urban counties for urban development action grants. Includes among the activities of Community Development Programs which are eligible for assistance under such Act those amounts spent for energy needs. Amends the Housing Act of 1949 to authorize the Secretary of Housing and Urban Development to make loans for energy conservation and renewable energy development or retrofit for housing in rural areas. Requires Federal agencies administering financial assistance programs for economic development or job creation to consider the development of energy conservation and renewable energy as significant criteria for the provision of such assistance. Title III: Promotion of Sustainable Agriculture - Amends the Consolidated Farm and Rural Development Act to include as non-fossil energy system windmills, anaerobic digesters, alcohol distilleries, microhydroelectric generators, gasifiers, and solar heating systems. Requires the Secretary of Agriculture, in making loans to farmers and ranchers, to promote sustainable agriculture (a set of agricultural production practices which are designed to produce long term, sustainable yields of agricultural products, involve the use of renewable resources, and avoid the use of chemical products). Amends the Rural Development Act of 1972 to require that small farm extension programs assist small farm families in carrying out sustainable agriculture. Provides that sustainable agriculture extension programs shall consist of extension programs to provide farmers with assistance and current information with respect to sustainable agriculture. Permits all other persons in a State, in addition to universities and colleges in such State, to participate in agricultural research and extension programs. (Under current law, only universities and colleges in a State may participate in such programs.) Requires the Secretary of Agriculture, in carrying out the National Agricultural Research, Extension, and Teaching Policy Act of 1977, to ensure that adequate national support of extension, teaching, and agricultural research is provided to establish integrated multidisciplinary organic farming research projects. Requires the Secretary of Agriculture to report annually to Congress on sustainable agriculture in the United States.
United States · United States Congress · 23 February 1983
Small Business Tax Relief Act of 1983 - Amends the Internal Revenue Code to limit recognition on the gain from the sale or exchange of an unincorporated trade or business prior to the time that the taxpayer attains age 55 by providing that such gain shall be recognized only to the extent that it exceeds the cost of reinvesting in replacement property for another small business venture. Provides for the taxation of such gain, after age 55, as ordinary income according to the ten year averaging rules applicable to lump sum distributions from qualified retirement trusts. Increases the amount of depreciable business property which a taxpayer may elect to deduct in the current year to a maximum of $20,000 in 1986 and thereafter. Permits a current year deduction for the cost of real property purchased for use in a trade or business. Permits a taxpayer election to amortize over a 36 month period expenses for depreciable property which is acquired to put a small business in compliance with Federal regulations and and which does not have any economic usefulness for the business. Exempts domestic international sales corporations (DISC) which have an adjusted taxable income of $1,000,000 or less from the limitations on deferral of base period export gross receipts which are applicable to larger corporations. Permits businesses with gross receipts of less than $1,000,000 to elect the cash method of accounting in reporting income. Allows a credit or refund to employers of their proportionate share of excess social security taxes paid on behalf of employees who were employed by two or more employers during the taxable year. Permits an income tax credit of $5 for each form or document which a small business is required to file pursuant to Federal law.
United States · United States Congress · 22 February 1983
Expresses the sense of the Congress that: (1) the Soviet Union should comply with certain international agreements relating to human rights by pursuing a more humane emigration policy and by ceasing harassment of Jews and others seeking to emigrate; (2) Soviet compliance with internationally recognized emigration rights would significantly promote improved relations with the United States; (3) the President should convey these concerns of Congress to the Soviet Union at every appropriate opportunity; and (4) the President should also convey these concerns to U.S. allies.
United States · United States Congress · 17 February 1983
Authorizes the establishment of Federal employee health benefit plans for members of employee organizations which applied at any time to the Office of Personnel Management for plan approval. (Current law authorizes the establishment of such plans for members of organizations which applied between December 31, 1978, and January 1, 1980.) Specifies the period during which members of such organizations may transfer their enrollments to such an approved plan.
United States · United States Congress · 15 February 1983
Small Business Investment Incentive Act - Amends the Internal Revenue Code to grant individuals an income tax deduction for purchases, up to $15,000, of small business corporation stock which is sold under a plan conforming to requirements specified by this Act. Defines "small business corporation" as an S corporation which is actively engaged in a trade or business and which is not a personal service corporation. Specifies requirements for the sale of small business corporation stock under this Act, including requirements that the corporation's aggregate sales price for such stock may not exceed $250,000, that stock must be purchased with cash, and that the proceeds from the sale of such stock must be used by the small business corporation in the active conduct of its trade or business. Permits taxpayers who do not itemize deductions to deduct from gross income purchases of small business stock which qualify under this Act.
United States · United States Congress · 15 February 1983
Amends the Highway Revenue Act of 1982 to repeal the increase in the highway use tax. Amends the Internal Revenue Code to increase the excise tax on diesel fuel and special motor fuels from nine cents to 13 cents in increments through 1985. Earmarks one cent of such tax for the Mass Transit Account of the Highway Trust Fund.
United States · United States Congress · 10 February 1983
Amends the Automobile Dealers Day in Court Act to prohibit a manufacturer from selling, leasing, or offering to sell or lease any passenger car, truck, or stationwagon to any person (or any other dealer) at a price lower than the price at which the same model is sold to its franchised dealers. Prohibits a manufacturer from imposing restrictions on some purchasers of automobiles, but not others. Requires that all rebates, discounts, refunds or other promotional inducement or benefit be provided to all ultimate purchasers of the same model of motor vehicle during the same period of time. Establishes an exception to the Act for the sale of automobiles to Federal, State or local governmental units. Applies this Act to importers of covered motor vehicles who import directly or through distributorships. Allows an automobile dealer to recover reasonable attorneys fees resulting from an action under this Act. Limits standing for a cause of action for termination of an agreement under this Act to dealers who comply with all reasonable provisions of the franchise agreement in question.
United States · United States Congress · 10 February 1983
Expanded Agricultural Commodity Distribution and Foreign Assistance Act of 1983 - Amends the Agricultural Act of 1949 to authorize distribution of Commodity Credit Corporation (CCC) stocks of dairy products to U.S. needy households and to persons receiving nutrition assistance under the Older Americans Act of 1965. Authorizes the donation of CCC dairy products and other agricultural commodities and products to needy persons outside the United States through certain organizations and foreign governments. Authorizes the CCC to pay for the reprocessing, packaging, transporting, handling and other charges of such donated commodities and products. Requires donations to be coordinated with other U.S. foreign assistance through a specified mechanism.
United States · United States Congress · 10 February 1983
Residential Mortgage Investment Act of 1983 - Amends the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code to exempt from specified prohibited transaction provisions: (1) any qualified mortgage transaction engaged in by an employee benefit plan provided only that such transaction received the prior approval of an independent fiduciary; and (2) purchase, retention, or sale by an employee benefit plan of interests in Federal or State government-guaranteed residential mortgage loans.
United States · United States Congress · 10 February 1983
Eliminates the social security offset against annuities provided under the Survivor Benefit Plan of the armed service when the benefits received are based on the annuitant's own employment.
United States · United States Congress · 10 February 1983
National Institute of Arthritis and Musculoskeletal Diseases Act of 1983 - Amends title IV (National Research Institutes) of the Public Health Service Act to establish a National Institute (Institute) of Arthritis and Musculoskeletal Diseases in the National Institutes of Health (NIH). Redesignates the existing National Institute of Arthritis, Diabetes, and Digestive and Kidney Diseases as the National Institute of Diabetes and Digestive and Kidney Diseases. States that the Institute shall conduct research and related activities concerning arthritis and musculoskeletal diseases, including sports-related disorders and skin diseases. Requires the Director of the Institute, with the advice of the National Arthritis and Musculoskeletal Advisory Council, to establish a national plan to coordinate such activities. Establishes within the Institute: (1) the National Arthritis and Musculoskeletal Diseases Data System; and (2) the National Arthritis and Musculoskeletal Diseases Information Clearinghouse. Authorizes appropriations through FY 1986. Establishes within the Institute: (1) an Arthritis and Musculoskeletal Diseases Interagency Coordinating Committee; and (2) a Skin Diseases Interagency Coordinating Committee. Requires annual reports to the Secretary of Health and Human Services and to the Director of NIH. Establishes within the Institute a National Arthritis and Musculoskeletal Diseases Advisory Council. Authorizes appropriations through FY 1986 for arthritis and musculoskeletal demonstration projects and multipurpose disease centers. Requires the Institute to submit a biennial report. Transfers arthritis-related functions (including data system, advisory functions, coordinating functions, demonstration project, and multipurpose center), funds, personnel, and assets to the Institute from the existing National Institute of Arthritis, Diabetes, and Digestive and Kidney Diseases. Requires the Secretary to report to the appropriate congressional committees and to the Comptroller General within 60 days regarding such transfers. Requires the Comptroller General to report to the appropriate congressional committees within 80 days regarding such transfers. Terminates the National Arthritis Advisory Board. Makes conforming amendments. Requires the Secretary, through NIH, to conduct a study of the existing combinations of disease research programs within the institutes and of the standards to be followed in establishing new or realigning existing institutes. Requires a report to the appropriate congressional committees within 18 months. Prohibits the establishment of any new institutes within six months of such report's submission. Directs the Secretary to conduct and complete within 60 days a review of the disease research programs of the National Institute of Diabetes and Digestive and Kidney Diseases (as redesignated by this Act) to determine if any of these programs could be more effectively managed by other national research institutions.
United States · United States Congress · 8 February 1983
Social Security Student Self-Help Act of 1983 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to revise the outside earnings limitation for full-time students at postsecondary educational institutions who are entitled to child's insurance benefits under title II.
![Official portrait of Rep. Tauke, Thomas Joseph [R-IA-2]](https://www.congress.gov/img/member/t000053_200.jpg)