United States · United States Congress · 4 February 1985
Expresses the sense of the Congress that: (1) the President should urge Canada to discontinue imposing taxes on travel literature imported from the United States; and (2) a reciprocal tax imposed on imported Canadian literature may be appropriate if Canada continues to impose such taxes.
United States · United States Congress · 31 January 1985
Amends rule XLIX of the Rules of the House of Representatives to require a two-thirds vote on legislation that increases the statutory limit on the public debt.
United States · United States Congress · 30 January 1985
Fair and Simple Tax Act of 1985 - Title I: Reduction of Individual and Corporate Tax Rates - Subtitle A: Reduction of Rates - Amends the Internal Revenue Code to revise the tax rates for individuals, estates, and trusts. Imposes a tax rate of 24 percent on the taxable income of every individual, estate, and trust. Imposes a tax rate of 15 percent on corporate income which does not exceed $50,000, a tax rate of 25 percent on corporate income between $50,000 and $100,000 and a tax rate of 35 percent on corporate income exceeding $100,000. Subtitle B: Increase in Amount of Personal Exemption and Zero Bracket Amount - Increases the amount of the personal exemption to $2,000. Increases the "zero bracket amount" to $2,600 for single taxpayers and $3,300 for a joint return or surviving spouse. Provides for an annual adjustment in the "zero bracket amount" by a cost-of-living adjustment based on the Consumer Price Index. Subtitle C: Employment Income Exclusion Established - Allows an individual taxpayer to exclude 20 percent of the amount received during the taxable year by such individual as employment income. Provides that the exclusion is phased out when the individual's wages and salaries exceed the Federal Insurance Compensation Act's maximum wage base for the calendar year. Excludes all of an individual's employment income where the employment income for the taxable year is $10,000 or less ($15,000 or less in the case of a joint return). Subtitle D: Repeals Related to Reduction in Rates - Repeals provisions relating to: (1) tax tables for individuals; (2) special averaging rules for lump-sum distributions; (3) accumulated corporate surplus; (4) personal holding companies; (5) income averaging; and (6) graduated corporate tax rates. Applies the trust throwback rules only to amounts distributed from a foreign trust. Title II: Base Broadening - Subtitle A: Credits - Repeals the general tax credit, the investment tax credit, and provisions relating to: (1) the credit for household and dependent care services; (2) the credit for the elderly and the permanently and totally disabled; (3) the residential energy credit; (4) contributions to candidates for public office; (5) clinical testing expenses for certain drugs; (6) producing fuel from a nonconventional source; (7) increasing research activities; (8) the investment credit, the targeted jobs credit, the alcohol fuels credit, and the employee stock ownership credit; (9) alcohol used as fuel; (10) rules for determining the amount of employee stock ownership credit; (11) the general tax credit; (12) rules for determining credit for investment in certain depreciable property; and (13) the credit for employment of certain new employees. Subtitle B: Exclusions - Repeals the tax exclusion for: (1) compensation for injuries or sickness; (2) partial exclusion of dividends received by individuals; (3) amounts received under qualified group legal service plans; (4) qualified transportation furnished by the employer; (5) dividend reinvestment in public utilities; and (6) payments to encourage exploration, development, and mining for defense purposes. Reduces the maximum amount of the earned income credit from $5,000 to $4,000. Provides an inflation adjustment for the value of the earned income credit. Treats as taxable income: (1) unemployment compensation; (2) the annual increase in the cash surrender value of life insurance policies; and (3) interest on industrial development bonds and mortgage subsidy bonds. Provides that the transfer of a corporation's stock in satisfaction of indebtedness will be treated as having satisfied the indebtedness with money equal to the fair market value of the stock. Provides a limited exclusion from income for scholarships and fellowships. Amends the Merchant Marine Act to repeal the tax exemption for deposits into, and withdrawals from, a capital construction fund. Reduces the amount of social security benefits and railroad retirement benefits included in gross income from one-half to one-quarter of the amount. Subtitle C: Deductions - Repeals the tax deductions for: (1) the additional exemption for the elderly and the blind; (2) unused investment credits; and (3) two-earner married couples. Repeals the deductions for State and local income tax, sales, and personal property tax. Increases the floor in the deduction for medical and dental expenses from five to ten percent. Repeals the deduction for consumer interest. Subtitle D: Adjustment to Basis; Changes in Certain Special Capital Gains Treatment Provisions - Allows an inflation adjustment, based on the gross national product deflator, to the adjusted basis of capital assets which have been held for more than one year at the time of sale or exchange solely for the purpose of determining gain or loss on such assets. Excludes from such treatment: (1) creditor's interest; (2) options; (3) net lease property in the case of the lessor; (4) preferred stock with fixed dividends; and (5) stock in small business corporations and certain foreign corporations. Provides an exception to the exclusionary treatment of foreign corporation stock which is regularly traded on a national or regional stock exchange. Sets forth certain percentages to be applied in determining the adjusted basis for disposition of recovery property. Allows the Secretary of the Treasury to disallow all or part of an adjustment where there was a transfer to increase the inflation adjustment depreciation allowance. Reduces the alternative tax rate for corporations from 28 to 20 percent. Provides that the alternative tax on indexed assets shall be: (1) 15 percent of so much of the net capital gain as does not exceed $50,000; (2) 25 percent of so much of the net capital gain as exceeds $50,000 but not in excess of $100,000; and (3) 35 percent of so much of the net capital gain as exceeds $100,000. Excludes 40 percent of the net capital gain from income of an individual where: (1) the gain is derived from a non-indexed asset; or (2) the individual elected to disregard the indexed basis of indexed assets in determining the capital gain or loss for the year. Repeals the limitation on the deduction of capital losses by individuals. Permits the carryover of the excess of capital losses over gross income reduced by deductions by individuals. Title III: Capital Cost Recovery - Subtitle A: Neutral Cost Recovery System for Depreciable Property - Modifies the accelerated cost recovery system to establish the following classes of property: (1) 4-year property; (2) 6-year property; (3) 15-year property; (4) 20-year public utility property; (5) 25-year real property; (6) low income housing property; and (7) theme parks. Provides that the accelerated cost recovery deduction shall be determined by multiplying the applicable percentage of the unadjusted basis of the recovery property by the applicable inflation ratio. Treats research and experimental expenditures and intangible drilling or development costs of oil, gas, or geothermal wells as recovery property. Subtitle B: Other Changes - Repeals the income tax deductions for: (1) research and experimental expenditures; (2) soil and water conservation expenditures; (3) depreciation or amortization of improvements made by a lessee on a lessor's property; (4) expenditures by farmers for clearing land; (5) amortization of reforestation expenditures; (6) intangible drilling and development costs in the case of oil and gas wells and geothermal wells; (7) percentage depletion; (8) development expenditures; and (9) deduction and recapture of certain mining exploration expenditures. Allows a ten year period for the amortization of construction period interest and taxes. Allows a deduction for circulation expenses for a newspaper, magazine, or other periodical ratably over a five-year period. Excludes amounts chargeable to a capital account from such treatment. Repeals the depletion deduction for timber. Title IV: Miscellaneous Provisions - Subtitle A: Foreign Income - Repeals the domestic international sales corporations (DISC) provisions for taxable years beginning after December 31, 1985. Subtitle B: Other Miscellaneous Provisions - Requires farmers to compute their taxable income using the accrual method of accounting with the capitalization of preproduction expenses. Exempts taxpayers who do not have gross receipts of $1,000,000. Requires farming syndicates to use the accrual method of accounting without regard to gross receipts. Requires the recognition of the gain or loss on distributions of property by corporations. Eliminates the special bad debt reserves of financial institutions. Amends the Social Security Act to provide that benefits will be reduced by 25 cents rather than 50 cents for every dollar earned above a certain amount. Repeals the reduction for earnings for years after 1989. Directs the Secretary of the Treasury to modify the withholding tables to reflect the broadening of the tax base made by the provisions of this Act. Title V: Effective Dates - Sets forth the effective dates for the provisions of this Act.
United States · United States Congress · 30 January 1985
Authorizes the President, on behalf of the Congress, to present to Mrs. David Vhay a gold medal in recognition of the contributions and talents of her father, Gutzon Borglum, the sculptor who carved the great stone faces of four U.S. Presidents on Mount Rushmore in South Dakota. Authorizes appropriations.
United States · United States Congress · 30 January 1985
Authorizes the President, on behalf of the Congress, to present a gold medal to Jan C. Scruggs, founder and president of the Vietnam Veterans Memorial Fund, in recognition of his work on behalf of veterans who served in Vietnam. Authorizes appropriations. Authorizes the Secretary of the Treasury to provide for the sale of bronze duplicates of the medal.
United States · United States Congress · 28 January 1985
Biennial Budgeting Act of 1985 - Amends the Congressional Budget Act of 1974 to establish a two-year cycle for the presidential and congressional budget process. Requires each standing committee of Congress to review the laws and programs under its jurisdiction every other year and to consider the desirability of new legislation in such areas. Eliminates provisions requiring a second concurrent resolution on the budget. Permits revisions only in new spending authority, revenues, and the public debt limit through the reconciliation process.
United States · United States Congress · 24 January 1985
Amends the Internal Revenue Code to exempt from the excise tax on transportation by air the transportation of an injured or ill person by an air ambulance which: (1) contains special equipment for purposes of transporting injured or ill persons and is used predominantly for the transportation of injured or ill persons; or (2) must have its seating modified to accommodate such persons. Exempts from such excise tax any air transportation by a helicopter which does not use federally assisted facilities. Exempts from the excise tax on aviation fuels any fuel sold for use in such an air ambulance or helicopter.
United States · United States Congress · 24 January 1985
Merchant Marine Defense Service Recognition and Medals Act - Authorizes the Secretary of Transportation to award decorations and insignia to members of the U.S. Merchant Marine performing meritorious acts or distinguished service. Permits such honors to be of the same design as other comparable military honors. Authorizes the Secretary to cite any U.S. ship for outstanding or gallant acts. Permits the awarding of plaques for the ships and ribbons to the personnel. Authorizes the Secretary to provide a flag and grave markers for merchant mariners who served the United States or its allies in periods of conflict. Establishes criminal penalties for the unauthorized manufacture or display of these awards or decorations. Repeals the Merchant Marine Medals Act.
United States · United States Congress · 24 January 1985
Constitutional Amendment - States that the right to life is the paramount and most fundamental right of a person. Defines "person" to include the unborn for the purposes of the right to life guarantee. Makes such amendment inapplicable to laws permitting medical procedures required to prevent the death of the mother.
United States · United States Congress · 24 January 1985
Expresses the sense of the House of Representatives that no changes be enacted in current law that would reduce or delay cost-of-living adjustments for beneficiaries under the Social Security Act.
United States · United States Congress · 22 January 1985
Amends the Juvenile Justice and Delinquency Prevention Act of 1974 to require the Administrator of the Office of Juvenile Justice and Delinquency Prevention in the Department of Justice (Administrator) to make grants to States for the purpose of establishing, operating, or expanding Missing Children Information Clearinghouses. Limits the grants to 50 percent of the costs of establishing and operating the Clearinghouse. Requires any State Clearinghouse to: (1) work in conjunction with the National Crime Information Center; (2) educate parents, children, and community agencies; (3) provide public information to assist in locating missing children; (4) publish a directory of organizations that provide assistance in locating missing children; (5) establish an in-State toll-free line for reporting missing children; (6) work with other public and private organizations; and (7) work with the National Center for Missing and Exploited Children. Allows the Administrator to prescribe rules necessary to carry out this Act. Grants the Comptroller General of the United States access to any books, documents, or records of any State receiving assistance for the purpose of audit. Authorizes appropriations.
United States · United States Congress · 22 January 1985
Repeals the requirement added by the Tax Reform Act of 1984 relating to the maintenance of contemporaneous records with respect to: (1) business travel expenses, including automobile expenses; (2) business entertainment expenses; and (3) expenses for gifts.
United States · United States Congress · 7 January 1985
State and Local Narcotics Control Assistance Act of 1985 - Authorizes the Attorney General to make grants to States to assist States and local governments to increase their drug enforcement activities. Requires such grants to be based on the relative needs of the States, taking into consideration the severity of drug trafficking and abuse and the availability of State and local resources to resolve such problems. Establishes a procedure for grant applications. Requires such an application to include a State-wide strategy for the enforcement of State drug laws. Imposes limitations on the use of such grants, including a maximum ten percent allocation for administrative purposes. Requires each State which receives a grant to submit a yearly report to the Attorney General, who shall in turn report to the Congress with respect to such grants. Allows the Secretary of Health and Human Services to make grants to States for developing more effective drug abuse prevention, treatment, and rehabilitation programs. Establishes a procedure for grant applications. Authorizes appropriations for both grant programs for FY 1986 through 1990.
United States · United States Congress · 7 January 1985
Alzheimer's Disease and Related Disorders Treatment Act of 1985 - Directs the Secretary of Health and Human Services to designate 20 centers for the treatment of Alzheimer's disease and related disorders. Requires such centers to: (1) provide a central facility for diagnosis, evaluation, and counseling; (2) develop standards of treatment and methods of delivering cost-effective services; (3) train professionals and nonprofessionals in diagnosing and treating such disorders; and (4) develop a comprehensive acute and long-term treatment program. Authorizes FY 1986 through 1990 appropriations. Directs the Secretary to make $1,000,000 available to each center for each of at least five years for teaching, training, research, and staffing. Permits eligible persons to elect to receive benefits as provided for by this Act rather than under titles XVIII (Medicare), XIX (Medicaid), or XX (Grants to States for Service) of the Social Security Act, or under the Older Americans Act of 1965.
United States · United States Congress · 3 January 1985
National Observance Advisory Act - Establishes the President's Advisory Commission on National Observances to establish criteria for recommending to the President that a proposed national observance be approved or disapproved.
United States · United States Congress · 3 January 1985
Davis-Bacon Reform Act of 1985 - Amends the Davis-Bacon Act to increase from $2,000 to $1,000,000 the threshold dollar amount subjecting certain contracts to such Act and requiring them to specify the minimum wages to be paid to laborers and mechanics. Directs the Secretary of Labor to establish as the prevailing wage for a class of laborers or mechanics the entire range of wages being paid to a corresponding class of such workers in the particular urban or rural subdivision of the State in which the work is to be performed. Excludes from the computation of wages the basic hourly rates of pay for workers on local Federal projects. Establishes a separate classification for helpers of laborers or mechanics. Amends the Copeland Anti-Kickback Act to require certain contractors or subcontractors to furnish compliance statements concerning weekly wages at the beginning and conclusion of the period covered by the contract, instead of every week as the wages are paid.
United States · United States Congress · 3 January 1985
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 · 3 January 1985
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to remove the limitation on the amount of outside income which a beneficiary may earn without incurring a reduction in benefits.
United States · United States Congress · 3 January 1985
Amends the Internal Revenue Code to qualify displaced homemakers for the targeted jobs income tax credit. Defines "displaced homemaker" as an individual who: (1) has not worked in the labor force for a substantial number of years but has, during those years, worked in the home providing unpaid services for family members; and (2) has been dependent on public assistance or on the income of another family member but is no longer supported by that income or is receiving public assistance on account of dependent children in the home.
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
Directs the Secretary of Health and Human Services to promote the establishment of family support groups to assist individuals with Alzheimer's disease or a related disorder and their family members and to provide for a national coordinating network of such groups. Requires a report to the Congress within one year.
United States · United States Congress · 3 January 1985
Authorizes the National Committee of American Airmen Rescued by General Mihailovich to establish a monument to General Draza Mihailovich in the District of Columbia or its environs in recognition of the role he played saving the lives of more than 500 U.S. airmen in Yugoslavia during World War II. Directs the Secretary of the Interior to select, with the approval of the National Commission of Fine Arts and the National Capital Planning Commission, a suitable site on public grounds for such memorial. Subjects the design and any plans for the memorial to the approval of the Secretary, the National Commission of Fine Arts, and the National Capital Planning Commission. Declares that, except for specified items, neither the United States nor the District of Columbia shall bear any expense in the establishment of such memorial. Directs the Secretary to permit groundbreaking for construction of the monument only after determining that sufficient funds are available for completion of the monument. Directs that the maintenance and care of the monument shall be the responsibility of the National Committee of American Airmen Rescued by General Mihailovich.
United States · United States Congress · 3 January 1985
Directs the Secretary of Health and Human Services, in consultation with specified agencies, to conduct at least ten demonstration projects to determine the feasibility of providing for alternative Medicare benefits for individuals entitled to Medicare benefits who are diagnosed as suffering from Alzheimer's disease or a related memory disorder. Directs the Secretary, in conducting such projects, to consider: (1) alternative benefits that encompass a range of outpatient services; and (2) providing alternative benefits in a manner that is analogous to the manner in which benefits for hospice care are made available under Medicare. Limits the cost of each such project. Provides for the paying for such projects.
United States · United States Congress · 3 January 1985
Amends the Export-Import Bank Act of 1945 to prohibit the Export-Import Bank from guaranteeing, insuring, extending credit, or participating in extensions of credit to: (1) communist countries or agencies, instrumentalities, or nationals of communist countries; or (2) any other foreign country, agency, instrumentality, or national if the transaction is to be made with respect to a product or service which is for use in or sale or lease to a communist country. Repeals specified provisions of such Act which permit such transactions. Amends the Trade Act of 1974 to prohibit nonmarket economy countries from participating in any U.S. program or U.S. supported program which extends credits, credit guarantees, or investment guarantees, or makes grants. Repeals the President's authority to waive the freedom of emigration requirements which must be met in order to permit trade with nonmarket economy countries. Terminates any existing credits, guarantees, or grants. Repeals the procedure for waiving the President's authority.
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
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 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. Declares that the amount of Federal public debt as of the first day of the second fiscal year beginning after the ratification of this article shall become the permanent debt limit. Prohibits any increase in such limit unless three-fifths of the Congress passes a bill approving such increase and such bill becomes law. Makes this article effective for the second fiscal year after its ratification.
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
Establishes in the House of Representatives the Congressional Child Care Center for the use of children of Members, officers, and employees of the House. States that the Committee on House Administration shall operate the Center. Directs the Chairman of such Committee to appoint a nonpartisan advisory board to make recommendations on management and operation of the Center, and to conduct semiannual reviews of such Center. Requires that operating expenses be recovered through child care fees. Establishes a revolving fund within the House contingent fund for the purpose of operating the Center.
United States · United States Congress · 3 January 1985
Establishes in the House of Representatives the Select Committee on Children, Youth, and Families to conduct a comprehensive study and review of the problems of children, youth, and families.
United States · United States Congress · 3 January 1985
Requires each House of Representatives committee (except the Committee on Standards of Official Conduct) and subcommittee to be constituted in a ratio proportionate to the membership of the two political parties in the House. Requires, where practicable, the committee staffs to reflect such ratio.
United States · United States Congress · 20 September 1984
Amends title XX (Block Grants to States for Social Services) of the Social Security Act to prohibit the use of title XX grants for any child care services unless: (1) the State has established and is monitoring and enforcing appropriate out-of-home child care standards; and (2) such services meet such standards and all other applicable standards of State and local law. Requires a State, as a condition of eligibility for title XX payments for child care services, to establish, monitor, and enforce appropriate standards governing the provision of out-of-home child care services.
United States · United States Congress · 19 September 1984
Authorizes the Secretary of the Army, acting through the Chief of Engineers, to construct a comprehensive project for flood control in the Las Vegas Valley and tributaries area, Nevada. Specifies certain watercourses to be included in such project. Authorizes appropriations for fiscal years beginning after FY 1984. Authorizes the Secretary to consider funds expended by State and local agencies for construction of flood control facilities in the specified watercourses after October 31, 1984, as part of the non-Federal contribution toward such comprehensive project.
United States · United States Congress · 11 September 1984
Expresses congressional disapproval of the President's action and determination relating to import relief for unwrought copper. Requires that the import relief recommended by Commissioners Eckes and Lodwick of the International Trade Commission shall take effect.
United States · United States Congress · 10 August 1984
Modifies the exterior boundary of the Humboldt National Forest, Nevada. Adds to Humboldt National Forest all Federal lands within the modified boundary. Requires such lands to be administered as part of the National Forest. Treats the modified boundary of the National Forest as if it were the boundary of such Forest as of January 1, 1965.