United States · United States Congress · 5 February 1992
Expresses the sense of the Congress that any economic recovery or tax relief package enacted by the Congress should include a correction of the notch problem in social security benefits.
United States · United States Congress · 22 January 1992
Wetlands Simplification Act - Amends the Food Security Act of 1985 (FSA) to provide that: (1) a technical determination with respect to wetland or converted wetland on agricultural lands (including the identification of wetland and the development of a wetland restoration or mitigation plan) shall be used in the administration of the Federal Water Pollution Control Act (FWPCA) (thus giving the Soil Conservation Service sole Federal responsibility for making such determinations); and (2) any area of agricultural land or any activities related to the land determined to be exempt from the requirements of the FSA shall also be exempt from FWPCA requirements as long as such lands are used as agricultural lands.
United States · United States Congress · 22 January 1992
Federal Land Acquisition Impact Relief Act of 1992 - Requires the head of an agency to prepare an economic impact analysis prior to each acquisition of private land by the agency. Directs the head of an agency to pay annually to the unit of local government an amount equal to the real property taxes computed on the current market value of each parcel of private land acquired by it after October 1, 1992, other than by contemporaneous land exchange. States that if such payment is made to a State or local government with respect to a parcel of land under this Act, the payment shall be reduced in proportion to the payment in lieu of real property taxes, if any, which is made relating to the same parcel of land under any other Federal law. Authorizes appropriations.
United States · United States Congress · 26 November 1991
Religious Freedom Act of 1991 - Declares that the purposes of this Act include codifying the compelling interest test as set forth in Sherbert v. Verner and Wisconsin v. Yoder. Prohibits the Government from burdening the practice of religion by any person, even if the burden results from a rule of general applicability, unless the burden is essential to further a compelling governmental interest and the least restrictive means. Amends Federal law to allow the awarding of attorney's fees and other fees and expenses in actions under this Act. Applies this Act to all Federal and State law.
United States · United States Congress · 26 November 1991
Balanced Economic and Environmental Priorities Act of 1991 - Amends the Endangered Species Act of 1973 to prohibit a Federal officer or employee from implementing or enforcing a designation of critical habitat, an issued protective regulation, or a developed recovery plan under such Act unless the Secretary (either the Secretary of the Interior or the Secretary of Commerce, as program responsibilities are vested): (1) prepares an economic impact analysis with respect to such designation, regulation, or recovery plan; (2) determines that the benefits of it outweigh the costs of it; and (3) publishes an economic impact statement describing the findings of the analysis. Establishes guidelines for such economic impact analysis. Directs the Secretary to: (1) limit economic losses incurred by persons caused by listing species as endangered or threatened; and (2) compensate such persons for any diminishments in the value of tangible or intangible property, and in the loss or diminishment of a job. Requires the Secretary to issue regulations to establish procedures for obtaining such payments. Prohibits a person from recovering any amount under this Act for any de minimis or wholly speculative loss. Makes the amendments made by this Act effective as of January 1, 1986. Directs the Secretary of the Interior to: (1) review endangered or threatened species added on or after such date to a published list of endangered or threatened species under the Endangered Species Act of 1973; (2) prepare an economic impact analysis and statement with respect to them; and (3) publish a list of all designations of critical habitat, regulations, and recovery plans in effect on the date of that publication (the implementation and enforcement of which is prohibited by the amendments made by this Act). Prohibits a person from being paid for any loss incurred by species being added to a list of endangered species or threatened species published under the Endangered Species Act of 1973 during the period beginning January 1, 1986, and ending on the enactment of this Act, except for losses resulting from the implementation or enforcement of designations of critical habitat, regulations, and recovery plans that are not included in the list published under this Act.
United States · United States Congress · 22 November 1991
Western Shoshone Claims Disbursement Act - Directs the Secretary of the Interior to establish a judgment roll to apportion and distribute certain funds awarded to Western Shoshone Indians of Nevada on a per capita basis among a distributee, members of certain tribes, and their descendants. Sets forth procedures to establish the judgment roll and to distribute such funds. Exempts such funds from Federal, State, or local income tax. Prohibits: (1) the funds from being considered as income or resources used as the basis for denying or reducing the financial assistance or benefits to any person or household participating in any Federal, State, or local program; (2) discrimination by a tribe or band against any distributee who participates in the distribution of the funds by denying such person or relative of such person any benefits or opportunity available from such tribe or band to other persons who do not participate; and (3) the receipt of such funds as construing a waiver of any existing treaty or State compact rights or as a sale of ancestral lands. Declares that such funds are compensation for past damages. Prohibits executive order reservations set aside for the Western Shoshone Indians from being diminished by this Act and confirms them effective with their respective dates.
United States · United States Congress · 22 November 1991
Commends: (1) the people of Guam for their patriotism, bravery, loyalty to the United States, and many sacrifices during World War II, particularly during the invasion and occupation of the Guam territory; (2) the members of the Navy Insular Force and U.S. Navy and Marine Corps for the efforts and sacrifices they made in defense of the U.S.; (3) the Hawaiians for their sacrifices and contributions to the U.S. war effort during the attack on Pearl Harbor on December 7, 1941; and (4) the Hawaii Territorial Guard members, Varsity Victory Volunteers, the civilian workers at the Pearl Harbor Naval Ship Yard and other Hawaiian military installations, 100th Infantry Battalion, Military Intelligence Service, and 442nd Regimental Combat Team for their sacrifices and contributions to the U.S. war effort during such attack.
United States · United States Congress · 21 November 1991
Taxpayer Bill of Rights Act of 1991 - Title I: Additional Safeguards to Protect Taxpayers' Rights - Subtitle A: Taxpayers' Advocate - Amends the Internal Revenue Code to establish in the Internal Revenue Service (IRS) the Office of Taxpayers' Advocate, headed by the Taxpayers' Advocate, appointed by the President, by and with the advice and consent of the Senate. Requires the Office to: (1) assist taxpayers in resolving problems with the IRS; (2) identify areas in which taxpayers have problems in dealings with the IRS; (3) propose changes in the administrative practices of the IRS to mitigate such problems; and (4) identify potential legislative changes which may be appropriate to mitigate such problems. Requires the Taxpayers' Advocate to annually report to specified congressional committees on Office activities. Requires the Commissioner of Internal Revenue to establish procedures requiring a formal response to all recommendations submitted to the Commissioner by the Taxpayers' Advocate. Authorizes the terms of a Taxpayer Assistance Order to require the Secretary of the Treasury to take certain actions (currently, only to cease or refrain from taking such actions). Subtitle B: Modifications to Installment Agreement Provisions - Requires prior notification to taxpayers under an installment agreement to pay tax liability before altering, modifying, or terminating such an agreement. Provides for administrative review of denials of requests for installment agreements. Suspends the failure to pay penalty during any period an installment agreement is in effect. Subtitle C: Interest - Extends from ten days to 21 days the period for which interest will not be imposed after notice and demand for payment, if such payment is less than $100,000. Provides for the abatement of interest in the case of an assessment due to the error or delay of an IRS managerial act. Increases the interest rate for overpayment of tax from two percent to three percent (making such rate equal to the interest rate for underpayment of tax). Waives interest on all overpayments refunded within 45 days after a return is filed. Subtitle D: Joint Returns - Requires separate deficiency notices in the case of a joint income tax return if the most recent data available to the IRS shows that such spouses did not file a joint return with each other. Allows the disclosure of collection activities to an individual requesting such information in the case of a joint return where such individual is no longer married to or resides in the same household as the other joint filer. Removes limitations on filing a joint return after filing separate returns. Subtitle E: Collection Activities - Authorizes the Secretary, if it is determined to be in the best interest of the taxpayer and the United States, to: (1) withdraw a notice of a lien; (2) return property that has been levied upon; and (3) offer compromises in civil or criminal cases. Requires the Secretary, at the request of the taxpayer, to make reasonable efforts to notify credit reporting agencies and financial institutions of such withdrawal notice. Subtitle E (sic): Erroneous and Fraudulent Information Returns - Requires payee statements to provide the phone number of the person providing payment. Establishes civil damages for the fraudulent filing of information returns. Requires the Secretary to take reasonable steps to corroborate the accuracy of an information return when making a determination of a deficiency by a third party, when such return is disputed by the taxpayer. Subtitle F: Modifications to Penalty for Failure to Collect and Pay Over Tax - Declares that a person shall not be liable for any penalty for failure to collect and pay over tax if such person: (1) is not a significant owner, or highly compensated employee of the trade or business; (2) notifies the Secretary within ten days after such failure; and (3) such notification was before any notice by the Secretary with respect to such failure. Requires the Secretary to disclose certain information where more than one person is liable for a penalty. Subtitle G: Awarding of Costs and Certain Fees - Repeals the "substantially justified" test for determining whether a taxpayer may recover costs and fees incurred as part of an administrative or court proceeding. Provides for the awarding of reasonable litigation or administrative costs to a prevailing party who represents himself in an administrative or court proceeding. Makes IRS employees personally liable in certain cases. Provides that any failure to agree to an extension of time for the assessment of any tax shall not be taken into account in determining whether a prevailing party has exhausted all administrative remedies. Subtitle H: Other Provisions - Revises provisions on the required content of tax due, deficiency, and other notices. Provides for the treatment of returns prepared for or executed by the Secretary for purposes of certain tax penalties. Provides protection for taxpayers who rely on certain guidance published by the IRS. Title II: Form Modifications, Studies - Subtitle A: Form Modifications - Directs the Secretary to: (1) ensure that taxpayers are aware of permission to pay tax in installments, extensions of time for payment of tax, and compromises of tax liability; (2) improve procedures for taxpayers to notify the Secretary of changes in names and addresses; (3) include in a specified publication a section on the rights and responsibilities of divorced individuals; (4) ensure that employees are aware of their responsibilities under the Federal tax system and that the public is aware of penalties for failure to collect and pay over tax; and (5) notify taxpayers any payments that cannot be associated with any outstanding tax liability. Subtitle B: Studies - Requires the Secretary to report to the tax-writing committees on: (1) a pilot program for appeals of certain enforcement actions (including lien, levy, and seizure actions; (2) a study on ways to assist the elderly, physically impaired, foreign-language speaking, and other taxpayers with special needs to comply with IRS laws; (3) the scope and content of the IRS taxpayer-rights education program for its officers and employees; and (4) cases involving complaints about misconduct of IRS employees and the disposition of such complaints. Requires the Comptroller General to report to the tax-writing committees on: (1) a study of notices of deficiency; (2) the accuracy and clarity of 25 of the most commonly used IRS forms, notices, and publications; and (3) a study of IRS employee-suggestion programs.
United States · United States Congress · 19 November 1991
Second National Blue Ribbon Commission to Eliminate Waste in Government Act - Establishes the Second National Blue Ribbon Commission to Eliminate Waste in Government to: (1) conduct a private sector survey on management and cost control in the Federal Government; (2) review executive agency operations and existing General Accounting Office, Congressional Budget Office, Inspector General Reports, and other existing governmental and nongovernmental recommendations for reducing waste; and (3) submit to the President and the Congress a list of those recommendations with estimated savings that the Commission determines are most significant and recommendations for improving the budget process, management, and reducing waste and costs in the Government. Requires the Commission to identify, address, and to report to the President and the Congress on: (1) opportunities for increased efficiency and reduced costs in the Government that can be realized by executive action or legislation; (2) areas in the Government where managerial accountability can be enhanced and administrative control can be improved; (3) specific Federal programs that have accomplished their objectives and ought to be terminated; (4) specific Federal program services that could be provided at a lower cost by the private sector; (5) specific reforms of the budget process that would yield savings, increase accountability and efficiency, and enhance public confidence in the budget process; (6) specific areas in the Government where further study can be justified by potential savings; and (7) specific recommendations for legislative and administrative actions. Requires the Commission to be funded, staffed, and equipped, to the extent practicable and permitted by law, by the private sector without cost to the Government.
United States · United States Congress · 18 November 1991
Amends the Internal Revenue Code to exclude from gross income the qualified military benefits of retired military personnel employed as administrators or instructors in the Junior Reserve Officers' Training Corps.
United States · United States Congress · 7 November 1991
Calls upon the President not to proceed toward the normalization of diplomatic and economic relations with the Socialist Republic of Vietnam until the Senate Select Committee on POW/MIA Affairs has reported its findings on the accounting of missing American servicemen in Southeast Asia.
United States · United States Congress · 7 November 1991
Expresses the sense of the Congress that the President should award the Presidential Unit Citation to the U.S.S. Nevada's crew for their heroism and gallantry during the attack on Pearl Harbor on December 7, 1941.
United States · United States Congress · 5 November 1991
Designates December 4, 1991, as Federal Civilian Employee Remembrance Day to recognize contributions provided by Federal civilian employees during the attack on Pearl Harbor and during World War II.
United States · United States Congress · 4 November 1991
Directs the Secretary of Agriculture to transfer the right, title, and interest in certain forest service lands in Nevada in exchange for the right, title, and interest in specified privately-owned lands in the State. Provides that such lands acquired by the United States shall be administered as part of the Humboldt National Forest and the East Humboldts Wilderness or Ruby Mountains Wilderness.
United States · United States Congress · 30 October 1991
Urges the President to: (1) support and negotiate with the United Nations (UN) to earmark funds, in the range of 25 percent of the monies collected for the UN Commission Fund, towards the costs of oil spill cleanup and restoration in the Arabian Gulf and Kuwait, including the costs incurred by the U.S. Coast Guard; and (2) enhance U.S. cooperation and assistance in providing expertise to Saudi Arabia and Kuwait in cleanup and restoration efforts.
United States · United States Congress · 29 October 1991
1996 Atlanta Centennial Olympic Games Commemorative Coin Act - Provides for the minting and sale of commemorative gold and silver coins to support the 1996 Atlanta Centennial Olympic Games and the programs of the United States Olympic Committee.
United States · United States Congress · 24 October 1991
Declares that it is the sense of the House of Representatives that the President should: (1) complete review of the Convention on the Elimination of All Forms of Discrimination Against Women and submit reservations, understandings, or declarations to the Senate necessary for its advice and consent; and (2) include a reservation that the Convention shall not be construed to compel, encourage, or require any nation to enact laws or policies that legalize abortion.
United States · United States Congress · 17 October 1991
American Trails Improvement Act of 1991 - Amends the Internal Revenue Code to establish the American Trails Trust Fund (Fund) in the U.S. Treasury. Directs the Secretary of the Interior to transfer annually from the Highway Trust Fund into the Fund a certain percentage of total revenue received from non-highway recreational fuel taxes. Requires the Secretary to use such Fund to administer a program that allocates moneys to the States to provide and maintain recreational trails. Establishes the American Trails Advisory Committee. Requires the Secretary to report to specified congressional committees on the implementation of this Act.
United States · United States Congress · 8 October 1991
Medical Care Injury Compensation Reform Act of 1991 - Title I: Grants to States for Alternative Dispute Resolution Systems - Directs the Secretary of Health and Human Services to make grants to States for the implementation and evaluation of alternative dispute resolution (ADR) systems. Sets forth eligibility requirements for States seeking such grants. Directs the Secretary to award not less than ten such grants each fiscal year, with exceptions. Requires the Secretary to: (1) designate each State receiving such a grant as a model ADR State (making such State eligible for a two-year extension); and (2) disseminate information on the ADR systems implemented by such States to other States, health care professionals and providers, and other interested parties. Directs the Secretary to: (1) develop and promulgate standards and regulations necessary to carry out the grant program, including qualification standards that States must meet to receive grants and regulations establishing State data gathering requirements; (2) take into account, in developing qualification standards, specified factors such as the effectiveness of such systems in supporting access to health care, encouraging improvements in the quality of care, resolving claims promptly, and providing predictable outcomes; (3) provide States with technical assistance; and (4) report to the Congress, within four years of the first grant, describing and evaluating the ADR systems implemented. Title II: Uniform Standards for Malpractice Claims - Specifies that, with respect to any health care liability action brought in a Federal or State court and any medical malpractice claim or medical product liability claim subject to an ADR system: (1) no person may be required to pay more than $100,000 in a single payment in damages (whether for economic or non-economic losses) for expenses to be incurred in the future, but shall be permitted to make periodic payments (as determined by the court); (2) the total amount of damages that may be awarded to an individual and the family members of such individual for non-economic losses may not exceed $250,000; (3) the total amount of damages received by an individual shall be reduced by any other payment that has been or will be made to the individual to compensate such individual for the injury that was the subject of the action or claim; (4) a claimant's attorney's fees may not exceed 25 percent of the first $150,000 of any award or settlement, or 15 percent of any additional amounts, paid to the claimant; (5) the total amount of punitive damages that may be assessed may not exceed twice the total amount of the damages awarded to compensate the claimant for losses resulting from the injury; and (6) the liability of each defendant for non-economic losses shall be several only and not joint, and each defendant shall be liable only for the amount of non-economic losses allocated to the defendant in direct proportion to the defendant's percentage of responsibility. Establishes a two-year statute of limitations for medical malpractice and product liability claims, beginning on the earlier of the date on which the injury that is the subject of the action was discovered or the date it should reasonably have been discovered. Specifies that, in the case of a medical malpractice or product liability claim relating to services provided during labor or the delivery of a baby, if the claimant was not previously treated for the pregnancy by the defendant health care professional or provider a court may not find that the defendant committed malpractice and assess damages against the defendant unless the malpractice is proven by clear and convincing evidence. Bars a defendant from being found to have committed malpractice unless the defendant's conduct at the time of providing the health care services was not reasonable, except where the claimant asserts that the defendant is liable under a strict liability theory. Bars the award of punitive damages with respect to any medical product liability claim alleged against a medical product producer if the drug or device that is the subject of the claim: (1) was subject to approval or premarket approval under the Federal Food, Drug, and Cosmetic Act by the Food and Drug Administration (FDA) with respect to the safety or performance of the drug or device or the adequacy of the packaging or labeling; (2) was approved by FDA; or (3) is generally recognized as safe and effective pursuant to conditions established by FDA and applicable regulations. Makes an exception in the case of withheld information, misrepresentation, or illegal payment to an FDA official for purposes of securing approval of the drug or device. Provides for a separate proceeding to determine punitive damages. Sets forth provisions with respect to: (1) the admissibility of evidence; and (2) criteria for determining the amount of punitive damages. Provides that the U.S. district courts shall not have jurisdiction over health care liability actions based on Federal questions or based on specified provisions concerning commerce and antitrust regulations. Specifies that this title preempts State law only to the extent that State law: (1) permits the recovery by a claimant or the assessent against a defendant of a greater amount of damages; (2) permits the awarding of a greater amount of attorneys' fees; (3) establishes a longer period during which medical malpractice or product liability claims may be initiated; or (4) establishes a less strict standard of proof for determining whether a defendant has committed malpractice. Title III: Encouraging Establishment of Community and Migrant Health Center Risk Retention Group - Amends the Public Health Service Act to direct the Secretary to encourage the establishment of a nationwide risk retention group (RRG) for community and migrant health centers receiving assistance under such Act. Defines an RRG for purposes of this title as an entity defined in the Liability Risk Retention Act of 1986 that: (1) provides professional liability insurance and other types of profitable insurance approved for issuance by the Secretary to community and migrant health centers; (2) provides insurance that applies to all claims filed against a community or migrant health center after the entity initiates insurance coverage and to claims arising from acts that occurred prior to the initiation of coverage if the claims are not covered by other insurance; and (3) meets such other requirements as the Secretary may establish.
United States · United States Congress · 3 October 1991
Amends the Internal Revenue Code to allow an individual income tax deduction for contributions to a savings account established to pay the educational expenses (tuition, supplies, meals, and lodging) of the taxpayer's child or certain other relatives at an institution of higher education or a vocational school. Limits the deduction to $150,000 for all taxable years (adjusted for inflation) for each account. Disallows the deduction for contributions to an account maintained for any individual aged 19 or older. Requires any account balance to be distributed after the beneficiary attains age 30. Permits an exclusion from the gross income of the contributor or the beneficiary of account distributions: (1) used to pay educational expenses of the beneficiary; or (2) contributed to the individual retirement plan (IRA) of the contributor. Exempts an account from taxation (except for the tax on unrelated business income of a charitable organization), unless a contributor or the beneficiary engages in specified prohibited transactions in connection with it. Imposes a ten percent surtax on distributions not used for educational purposes. Requires the account trustee to report to the Secretary of the Treasury and to the account's beneficiary concerning the account. Imposes a penalty for failure to report. Allows taxpayers who do not otherwise itemize deductions to deduct for contributions to an education savings account. Imposes penalty taxes in connection with excess contributions or prohibited transactions associated with an account. Exempts from annual contribution limitations any distributions from education savings accounts into IRA's. Excludes from gross income any distributions from IRA's into education savings accounts.
United States · United States Congress · 2 October 1991
Directs the Secretary of Transportation to apportion for all States for FY 1993 sums authorized to be appropriated for such year by the Federal-Aid Highway Act of 1956 for expenditure on the Dwight D. Eisenhower National System of Interstate and Defense Highways, using specified apportionment factors. Extends the apportionment of funds for the Federal highway program through 1993. Authorizes appropriations of one-sixth of the funding under the Surface Transportation and Uniform Relocation Assistance Act of 1987 (STURAA) for FY 1991 for use in FY 1992 and 1993. Makes provisions of STURAA dealing with disadvantaged business enterprise requirements applicable to amounts authorized to be appropriated under this Act. Extends through 1992: (1) the Federal-Aid Primary apportionment formula; and (2) the off-system bridge program. Authorizes appropriations for FY 1992 for the interstate highway substitute program. Provides for funding (at a reduced level) for the interstate and bridge discretionary programs. Amends the Department of Transportation and Related Agencies Appropriations Act, 1988 to extend the 65 mile per hour speed limit demonstration program.
United States · United States Congress · 1 October 1991
Cancer Screening Incentive Act of 1991 - Amends the Internal Revenue Code to allow a refundable tax credit for expenditures (not paid by insurance or otherwise) incurred by the taxpayer for qualified cancer screening tests.
United States · United States Congress · 25 September 1991
Provides, in applying certain Treasury regulations for taxable years after December 31, 1991, for determining the value of a flight by an individual who is not flying primarily for an employer's business on the basis of the percentage of seats occupied by individuals (other than crew) whose flights are primarily for the employer's business rather than the percentage of seating capacity.
United States · United States Congress · 24 September 1991
Medicare EKG Payment Restoration Act of 1991 - Amends part B (Supplementary Medical Insurance) of title XVIII (Medicare) of the Social Security Act to: (1) reestablish separate payment for the interpretation of electrocardiograms (EKGs) that are ordered or performed during an office visit or consultation with a physician; and (2) require the Secretary of Health and Human Services to establish separate fee schedule amounts for EKG interpretations and to adjust the relative values established for office visits to or consultations with a physician to reflect the establishment of such separate fee schedule amounts. Directs the Secretary to: (1) establish practice guidelines for the use of EKGs for dissemination along with other educational information relating to the use of EKGs to physicians; (2) develop a profile of the use of EKGs by physicians; and (3) conduct a study and report to the Congress on the utilization and costs of EKGs.
United States · United States Congress · 24 September 1991
Expresses the sense of the House of Representatives that the President should: (1) communicate to the leaders of the Chinese Government the concern of the United States for the welfare of Wang Juntao and Chen Ziming (founders of the Beijing Social and Economic Science Research Institute); and (2) call for the immediate release of such individuals from prison to permit them to receive proper medical treatment.
United States · United States Congress · 24 September 1991
Expresses the sense of the Congress that it is inappropriate for the Federal Government to take actions that have the effect of preempting the tax decisions of State governments. Protests the decision of the Secretary of Health and Human Services to prohibit Federal payments under the Medicaid program (title XIX of the Social Security Act) relating to State Medicaid expenditures that are made from revenues derived from provider-specific taxes. Urges the Secretary to drop the proposed rule implementing his decision.
United States · United States Congress · 23 September 1991
Directs the Sergeant at Arms of the House of Representatives, after consultation with the Speaker of the House and the Comptroller General, to establish procedures to assure that check cashing at the Sergeant at Arms Bank is conducted in a manner consistent with standard banking practices. Requires such procedures to: (1) provide for overdraft protection, suspension or termination of check privileges, or other means of protection against returned checks; and (2) be strictly and uniformly applied to all users with public disclosure. Requires a report to the Speaker by January 3, 1992, on carrying out this Act.
United States · United States Congress · 23 September 1991
Commends the people of the Union of Soviet Socialist Republics and their democratically elected leaders for their continuing courage and commitment to freedom.
United States · United States Congress · 17 September 1991
Amends the Internal Revenue Code to provide a complete tax exemption (currently a 75 percent tax exemption) for bonds used to finance high-speed intercity rail facilities.