United States · United States Congress · 16 May 1997
Amends the Internal Revenue Code to provide that if there is a constructive sale of an appreciated financial position: (1) a taxpayer shall recognize gain as if such position were sold for its fair market value on the date of the constructive sale; and (2) for purposes of the treatment of gains and losses for periods after the constructive sale, proper adjustment shall be made in the amount of any gain or loss subsequently realized with respect to such position for any gain taken into account by reason of the above and the holding period of such position shall be determined as if such position were originally acquired on the date of such constructive sale.
United States · United States Congress · 15 May 1997
Declares that any final rule that prohibits States from granting exceptions for not-for-hire intrastate transportation by farmers and farm-related service industries shall not take effect before October 1, 1999, or until authorization of appropriations for fiscal year 1998 to carry out chapter 51 of title 49, United States Code (relating to transportation of hazardous materials), whichever comes later.
United States · United States Congress · 15 May 1997
Declares that the Congress: (1) maintains that the standard for the "Made in USA" label should continue to be that a product was all or virtually all made in the United States; and (2) urges the Federal Trade Commission to refrain from lowering the standard at the expense of consumers and jobs in the United States.
United States · United States Congress · 14 May 1997
TABLE OF CONTENTS: Title I: Highway Programs Title II: Transit Programs ISTEA Reauthorization Act of 1997 - Title I: Highway Programs - Authorizes appropriations out of the Highway Trust Fund (other than the Mass Transit Account) for FY 1998 through 2003 for: (1) the National Highway System (NHS); (2) the surface transportation program; (3) the bridge program; (4) congestion mitigation and air quality improvement program; (5) the minimum allocation program; (6) apportionment adjustments; (7) the Interstate System reimbursement program; (8) level of effort bonus; (9) certain projects under the Federal lands highways program; (10) Federal Highway Administration (FHWA) highway safety programs; (11) FHWA highway safety research and development; and (12) the Appalachian development highway program. (Sec. 103) Amends Federal-aid highway law to revise the formula for determining the State apportionment of funds for the NHS and the surface transportation program. Extends through FY 2003 the set aside of Federal highway funds for discretionary projects for the resurfacing, restoring, rehabilitating, and reconstructing of routes on the Interstate System. Directs the Secretary of Transportation to conduct, and submit to specified congressional committees, a study of the impact of the movement of goods on transportation infrastructure as a measure of need for apportioning funds for the NHS. (Sec. 104) Earmarks 50 percent of NHS funds apportioned to States for Interstate maintenance projects. Repeals the State apportionment of Federal highway funds (nondiscretionary) for resurfacing, restoring, rehabilitating, and reconstructing the Interstate System. (Sec.105) Revises the formula for the apportionment of funds to States under the congestion mitigation and air quality improvement program. Authorizes States that are apportioned more than 15 percent of the total amount of such apportioned funds to transfer, with the approval of the metropolitan planning organization, all or a portion of the amount that exceeds such percentage to the State's apportionment of funds under the surface transportation program. Prohibits the use of transferred funds for a project which will result in the construction of new capacity available to single occupant vehicles unless the project consists of a high occupancy vehicle facility available to single occupant vehicles only at other than peak travel times. . (Sec. 106) Extends for an additional six-fiscal year period the obligation of a State to allocate surface transportation program funds for Federal-aid highways and highway safety construction in urbanized areas with a population over 200,000. (Sec.107) Increases the minimum amount of apportioned highway bridge replacement and rehabilitation program funds that a State shall receive in any fiscal year. Authorizes appropriations for FY 1998 through 2003 for the discretionary bridge and off-system bridges programs. Amends the Intermodal Surface Transportation Efficiency Act of 1991 to authorize appropriations for FY 1998 through 2003 for the highway timber bridge research and demonstration program. (Sec.108) Revises for FY 1998 and each fiscal year thereafter the formula for determining the amount of highway funds that would be required to ensure a State's percentage of the total apportionments in each fiscal year and allocations for the prior fiscal year for specified transportation programs is not less than 90 percent of the percentage that the population of the State is of the population of the United States (as determined by the Secretary based on the most recent revised estimate of State populations prepared by the Bureau of Census). (Sec. 110) Provides for the adjustment of funds apportioned to States for the surface transportation program. (Sec. 111) Directs the Secretary to allocate Federal highway funds to eligible States in a ratio that the financial level of effort of each State exceeds the financial level of effort of all States in a fiscal year, except that no State may receive more than ten percent of the total amount made available for such fiscal year. Earmarks a specified amount of such funds to certain States that have a high level of effort as measured by equivalent motor fuel taxes collected. Directs the Secretary to transfer amounts allocated to a State under this section to the State's apportionment of funds for the surface transportation program. (Sec. 112) Extends through FY 2003: (1) the strategic highway research program; (2) the applied research and technology program; (3) the seismic research program; (4) intelligent transportation systems; (5) the scenic byways program; and (6) construction of ferry boats and ferry terminal facilities (discretionary). (Sec. 115) Amends Federal-aid highway law to authorize the Secretary to make grants to Mexican and Canadian border States that demonstrate the need due to increased traffic resulting from implementation of the North American Free Trade Act for assistance in carrying out transportation projects that are necessary to relieve traffic congestion in the border region, in particular to connect the NHS with Federal border crossing facilities, or to improve enforcement of motor carrier safety laws there. Authorizes appropriations. (Sec. 116) Sets forth highway transportation program streamlining provisions including: (1) authorizing States to give priority for high priority segments of corridors of national significance for inclusion in transportation improvement projects; (2) Federal and State environmental reviews for surface transportation projects; (3) State credit for non-Federal share of the cost of projects for toll revenues that are generated and used by public, quasi-public, and private agencies to build or improve highways, bridges, or tunnels that serve interstate commerce; (4) encouragement of alternative transportation purposes, including bikeway and walkway projects, of historic bridges; and (5) simplifying the administration of enhancement projects and congestion mitigation and air quality projects with costs of less than $500,000. Title II: Transit Programs - Federal Transit Act of 1997 - Amends Federal mass transportation law to authorize urbanized areas with a population of less than 200,000 to use block grant mass transportation assistance for either operating or capital purposes. (Sec. 205) Authorizes appropriations through FY 2003 for discretionary grants and loans for: (1) fixed guideway modernization; (2) capital projects for new fixed guideway systems and extensions to existing fixed guideway systems; and (3) replacement of buses and related equipment and to construct bus-related facilities. (Sec. 206) Authorizes appropriations through FY 2003 for certain apportionments to urbanized areas for fixed guideway modernization (nondiscretionary). Authorizes appropriations through FY 2003 for specified mass transportation programs. Authorizes appropriations through FY 2002 for: (1) the national mass transportation institute; and (2) university research institutes. Authorizes appropriations through FY 2003 for transportation centers (including set-asides). (Sec. 208) Amends the Internal Revenue Code to repeal a certain limitation on the transfer of amounts from the Mass Transit Account of the Highway Trust Fund.
United States · United States Congress · 14 May 1997
ESOP Promotion Act of 1997 - Repeals provisions of the Small Business Job Protection Act of 1996 which made certain employee stock ownership plans (ESOP) benefits inapplicable to S corporations (certain small business corporations). Allows ESOP closely-held corporate sponsors to pay estate tax if an estate transferred the stock of the corporation to an ESOP. Permits ESOP dividends to be reinvested without losing the dividend deduction. Excludes from gross income transfers of qualified securities in connection with the performance of services if such securities are sold to an ESOP within 60 days of the taxable event. Allows for a qualified gratuitous transfer of remainder interest in qualified employer securities to an ESOP following the termination of payments to a charitable remainder annuity trust or a charitable remainder unitrust. Provides that securities acquired by an ESOP in a qualified gratuitous transfer allocated to any person who is related to the decedent or to any person who is a five percent shareholder be treated as having been distributed.
United States · United States Congress · 13 May 1997
Stamp Out Breast Cancer Act - Requires the U.S. Postal Service to establish a special rate of postage for first-class mail that is one cent higher than the regular rate as an alternative that patrons may use voluntarily to contribute to funding for breast-cancer research. Authorizes the Service to design and sell special stamps. Requires the Service to pay 70 percent of the amounts attributable (additional revenues minus costs) to the one-cent differential to the National Institutes of Health and the remainder to the Department of Defense under arrangements as mutually agreed, provided payments are made at least twice a year.
United States · United States Congress · 8 May 1997
Lewis and Clark Expedition Bicentennial Commemorative Coin Act - Directs the Secretary of the Treasury to mint and issue one-dollar and half-dollar coins emblematic of the expedition of Lewis and Clark. Allocates surcharges from coin sales between the National Lewis and Clark Bicentennial Council and the National Park Service for activities associated with the bicentennial commemoration of the expedition.
United States · United States Congress · 7 May 1997
Commends 25 specified States for their efforts with respect to prison time served by criminal offenders. Encourages all remaining States to adopt legislation to increase the time served by violent felons. Reemphasizes that individuals who commit violent crime should serve at least 85 percent of their sentence.
United States · United States Congress · 6 May 1997
Private Property Rights Implementation Act of 1997 - Amends the Federal judicial code to provide that whenever a district court has jurisdiction in civil rights cases it shall not abstain from exercising or relinquishing its jurisdiction to a State court in an action where no claim of a violation of a State law, right, or privilege is alleged. Authorizes the district court, in such cases that cannot be decided without resolution of a significant but unsettled question of State law, to certify such question to the highest appellate court of that State (and after the State appellate court resolves the question certified to it, the district court shall proceed with resolving the merits). Bars the district court from certifying a question of State law unless such question will significantly affect the merits of the injured party's Federal claim and is so unclear and obviously susceptible to a limiting construction as to render premature a decision on the merits of the constitutional or legal issue in the case. Requires that any claim or action brought to redress the deprivation of a property right or privilege secured by the Constitution be ripe for adjudication by the district courts upon a final decision rendered by any person acting under color of any statute, ordinance, regulation, custom, or usage, of any State or territory of the United States, that causes actual and concrete injury to the party seeking redress. Provides that any claim brought under provisions regarding the United States as defendant and regarding the jurisdiction of the Court of Federal Claims that is founded upon a property right or privilege secured by the Constitution, but allegedly infringed or taken by the United States, shall be ripe for adjudication upon a final decision rendered by the United States that causes actual and concrete injury to the party seeking redress. Sets guidelines for what constitutes a "final decision" for purposes of this Act.
United States · United States Congress · 1 May 1997
Expansion of Portability and Health Insurance Coverage Act of 1997 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to establish rules governing health plans sponsored by certain associations, including requirements for: (1) certification; (2) sponsors and boards of trustees, and treatment of franchised networks and collectively bargained plans; (3) participation and coverage of employers and individuals and of previously uninsured employees; (4) plan documents, contribution rates, and benefit options; (5) maintenance of reserves, excess-stop loss insurance, and solvency indemnification for plans providing health benefits in addition to health insurance coverage; (6) application and related matters, and notice for voluntary termination; (7) corrective actions and mandatory termination; and (8) special rules for church plans. Revises requirements for the treatment of: (1) single employer arrangements; and (2) certain collectively bargained arrangements. Adds requirements relating to association health plans, with respect to: (1) enforcement; and (2) State responsibilities and cooperation between Federal and State authorities.
United States · United States Congress · 1 May 1997
Amends the National Trails System Act to designate the Lincoln National Historic Trail (a trail of approximately 350 miles extending from Lake Michigan to the Mississippi River with an extension of the water route down the River to connect with the Lewis and Clark National Historic Trail near Wood River, Illinois as a component of the National Trails System. Designates an extension of such water route down the Sangamon River from Beardstown to Springfield for study as an addition to such System.
United States · United States Congress · 1 May 1997
Amends the Tariff Act of 1930, with respect to the imposition of countervailing duties, to treat as noncountervailable subsidies any pricing practices or tenure arrangements for the sale of softwood timber grown on publicly owned lands, as well as log export restrictions.
United States · United States Congress · 1 May 1997
Urges the Department of Education, States, and local education agencies to work together to ensure that at least 90 percent of all funds appropriated for Department-administered elementary and secondary education programs is spent for children in their classrooms.
United States · United States Congress · 30 April 1997
Customs Enforcement and Market Access Act of 1997 - Directs the U.S. Trade Representative (USTR), whenever the United States negotiates a protocol for accession of a country to the World Trade Organization (WTO), to negotiate for inclusion in that protocol: (1) provisions for effective market access to that country's domestic markets for U.S. textile and apparel products; and (2) provisions allowing the suspension or revocation of paragraph 14 (relating to increasing import levels based on growth rates) of the Agreement on Textiles and Clothing, if the country has failed to enforce such market access provisions. Requires negotiation of bilateral agreements containing similar provisions with countries that are not WTO members. (Sec. 3) Amends the Trade Act of 1974 to direct the USTR to identify annually, report to the Congress, and publish in the Federal Register the names of priority foreign countries that deny fair and equitable market access to U.S. persons producing or selling textile or apparel products. (Sec. 4) Establishes in the Treasury a Textile Global Competitiveness Research Fund, consisting in part of fines levied under this Act, and whose amounts shall be available: (1) to the Office of Textiles, Apparel, and Consumer Goods of the Department of Commerce to provide funds for the American Textile Partnership the Textile-Clothing Technology Center, the National Textile Center, and the Garment Industry Development Center; (2) for adjustment assistance for firms in the textile and apparel industry that have been adversely affected by textile and apparel imports; and (3) to the Customs Service for the enforcement of laws governing trade in textile and apparel goods. (Sec. 5) Directs the USTR to take necessary steps to negotiate a quota agreement with any non-WTO country whose exports to the United States exceed $100 million annually, or are creating serious damage or the actual threat of it to the U.S. textile and apparel industry. States the sense of the Congress that any agreement negotiated with a non-WTO country which already has a textile agreement with the United States should permit imports of textile and apparel products of that country, during each 12-month period, to increase by not more than the percentage of growth in the U.S domestic market for all textile and apparel products in the preceding 12-month period. Specifies provisions for inclusion in the accession protocol of countries acceding to the WTO. (Sec. 6) Requires the USTR to ensure that any protocol under negotiation for accession to the WTO of a non-WTO country with a bilateral textile import agreement with the United States, as well as any subsequent agreement, provides for a reduction in the quantity of that country's textile and apparel goods that may be imported into the United States if the Committee for the Implementation of Textile Agreements determines that the bilateral agreement is being circumvented and that inadequate or no measures are being taken by that country to take action against such circumvention. (Sec. 7) Prescribes specified Customs Service enforcement actions and penalties (including fines, seizure, and forfeiture) for violations of customs laws involving textile and apparel goods. (Sec. 10) Directs the Commissioner of Customs to establish a Division on Textile Enforcement. (Sec. 11) Requires withdrawal of preferential tariff or quota treatment (unilateral trade concessions) from the textile and apparel goods of any country: (1) demonstrating a consistent pattern of circumventing textile agreements with United States; (2) refusing to cooperate in investigations; or (3) failing to provide fair and equitable market access for U.S. textile and apparel goods.
United States · United States Congress · 30 April 1997
Women's Investment and Savings Equity Act of 1997 - Amends the Internal Revenue Code with respect to limitations on the deduction for active participants in certain pension plans to provide that an individual's participation in a plan is not treated as participation by the individual's spouse. Permits retirement contributions to be made for periods during which individuals were on leave for maternity or paternity leave. Permits "catchup contributions" by parents returning to work after periods of nonparticipation in a plan. Defines "catchup contributions."
United States · United States Congress · 30 April 1997
Extends congressional gratitude to Leslie Townes (Bob) Hope for his accomplishments and service on behalf of U.S. military service members. Confers upon Mr. Hope the status of an honorary veteran of the U.S. armed forces.
United States · United States Congress · 29 April 1997
Great Lakes Fish and Wildlife Restoration Act of 1997 - Amends the Great Lakes Fish and Wildlife Restoration Act of 1990 to: (1) include among the Act's purposes to develop and implement proposals for the restoration of fish and wildlife resources in the Great Lakes Basin; and (2) include microorganisms within the definition of "nonindigenous species." Requires the Director of the United States Fish and Wildlife Service to: (1) ensure that proposals resulting from recommendations of the Great Lakes fishery resources restoration study or identified through an annual request to specified State and tribal entities are developed and that the highest priority proposals are implemented; and (2) annually request that State Directors and Indian Tribes submit fish and wildlife resources restoration proposals based on the results of the study or other sources. Requires the Great Lakes Fishery Commission to retain authority and responsibility for formulation and implementation of a comprehensive program for eradicating or minimizing sea lamprey populations in the Basin. Authorizes the Secretary of the Army, at the Commission's request, to construct and improve water resources projects related to sea lamprey management. Establishes the Great Lakes Fish and Wildlife Restoration Proposal Review Committee. Requires the Director to select proposals to be implemented and, within available appropriations, fund their implementation. Sets forth cost-sharing requirements. Requires maintenance of the functions of the Great Lakes Coordination Office in East Lansing, Michigan, and of the Upper and Lower Great Lakes Fishery Resources Offices. Authorizes appropriations.
United States · United States Congress · 24 April 1997
Amends the Revenue Act of 1987 to repeal the termination date of a specified transition rule and permanently exempt from taxation as corporations certain publicly traded partnerships (master limited partnerships).
United States · United States Congress · 23 April 1997
Expresses the sense of the Congress that certain provisions of the Merchant Marine Act, 1920 relating to transportation of merchandise between U.S. points in other than domestically built or rebuilt and documented vessels and to incineration of hazardous waste at sea (those provisions popularly known as the Jones Act) and related statutes are critically important components of our Nation's economic and military security and should be fully and strongly supported.
United States · United States Congress · 17 April 1997
Savings Are Vital to Everyone's Retirement Act of 1997 - Amends the Employee Retirement Income Security Act of 1974 to direct the Secretary of Labor to maintain an ongoing program of outreach to the public to promote effectively retirement income savings by workers, through: (1) public service announcements; (2) public meetings; (3) educational materials; and (4) a permanent site on the Internet. Includes among the information to be disseminated through such program: (1) a description of the common types of retirement income savings arrangements available to both individuals and employers, including small businesses; (2) a means for individuals to calculate their estimated retirement savings needs; and (3) an explanation for employers of how to establish and maintain different retirement savings arrangements for their workers. Directs the President to convene a National Summit on Retirement Savings, no later than June 1, 1998, and again in September 2001 and September 2005. Authorizes appropriations.
United States · United States Congress · 17 April 1997
Principal Residence Tax Exclusion Act of 1997 - Amends the Internal Revenue Code to replace the existing one-time exclusion of up to $125,000 of gain from the sale of a principal residence by a person at least 55 years old with an exclusion of gain of up to $250,000 ($500,000 for qualifying joint return) for a qualifying sale of a principal residence regardless of the person's age. Applies such exclusion to only one sale or exchange every two years. Repeals the provision providing for nonrecognition of gain on principal residence rollovers.
United States · United States Congress · 17 April 1997
TABLE OF CONTENTS: Title I: Statement of Congressional Purpose Title II: Binding Budget Law Title III: Enforcement of Budget Discipline Subtitle A: Supermajority Required to Break Budget Law Subtitle B: Line Item Reduction Subtitle C: "Blank Check" Appropriations Prohibited Subtitle D: "Pay-as-You-Go" Requirement for New Spending Subtitle E: "Lock-Box" for Savings From Spending Reductions Title IV: Sustaining Mechanism Title V: Protection of Social Security Title VI: Technical Amendments to Federal Law to Carry Out This Act Title VII: Definitions and Rules of Interpretation Budget Process Reform Act - Title I: Statement of Congressional Purpose - Expresses the sense of the Congress that the Federal budget process should focus the attention of policymakers and the public on the aggregate impact of Federal spending on the economy, and on the tradeoffs that must be made among priorities in order to control overall spending levels. Declares that the budget process should contain safeguards against delay and inaction, so that temporary shut-downs of the Government may be avoided. Title II: Binding Budget Law - Requires the Congress to enact a binding budget law, in the form of a joint resolution, by April 15 of the calendar year before that in which the fiscal period commences. (Sec. 202) Amends the Congressional Budget Act of 1974 (CBA) to make it out of order in the House of Representatives or the Senate to consider any spending bill affecting spending in a major functional category unless and until a joint resolution on the budget is enacted. Allows waiver of such prohibition if such bill is required to be approved by a two-thirds majority vote in the House and the Senate. (Sec. 203) Prohibits baseline budgeting. Requires objective year-to-year comparisons under budget law, with the starting point for both presidential and congressional budgets the levels of budget outlays for the current fiscal year. (Sec. 204) Amends the CBA to require a budget law to include a major functional category ("rainy day fund") for natural disasters, subject to specified conditions. (Sec. 205) Amends Federal law to require the President to submit: (1) a budget, by the first Monday in February of each year before that in which a fiscal period commences, setting forth on a single page specific budget ceilings in each major functional category; and (2) a detailed budget, on or before the 15th day after a joint resolution on the budget is enacted. Title III: Enforcement of Budget Discipline - Subtitle A: Supermajority Required to Break Budget Law - Amends CBA to require the Congressional Budget Office (CBO) to provide the appropriate House of Congress (or any committee, subcommittee, or conference) an estimate of the costs in each major functional category of each spending bill likely to result in costs of over $10 million, before being voted on by the Senate or the House, or any committee, subcommittee, or conference committee. (Sec. 301) Requires a two-thirds affirmative vote in the House or the Senate (or any committee, subcommittee, or conference committee) to consider over-budget spending bills. (Sec. 302) Requires a two-thirds affirmative vote in the House or the Senate, or both, to waive any provision of this Act. Subtitle B: Limited Enhanced Rescission Authority - Amends the Impoundment Control Act of 1974 to authorize the President to exercise line-item reduction authority if the Congress, by two-thirds vote, exceeds the budget ceilings in the binding budget law or an automatic continuing resolution for a fiscal period. Declares that such authority shall permit the reduction of over-budget spending in a major functional category to the level established in the binding budget law or automatic continuing resolution. Subtitle C: "Blank Check" Appropriations Prohibited - Declares the intent of the Congress to end open-ended, "blank check" appropriations which typically authorize spending "such sums as may be necessary." (Sec. 306) Amends CBA to require fixed-dollar appropriations for every account except Social Security and interest on the debt. Prohibits open-ended appropriations. (Sec. 307) Requires executive agencies to adjust expenditures, including program eligibility requirements and benefit levels, to ensure that appropriations for entitlement programs are not exceeded. (Sec. 308) Restricts budget authority and entitlement authority to one fiscal period. Subtitle D: "Pay As You Go" Requirement for New Spending - Amends CBA to prohibit the Congress from considering any legislation which exceeds the budget ceiling unless it offsets such increased spending with an equal amount of reductions in spending in the same functional category. Requires a two-thirds affirmative vote in the House or in the Senate to waive such prohibition. (Sec. 309) Sets forth special rules in the case of legislation that exceeds a budget ceiling for the natural disaster functional category. Repeals an exemption in the House from pay-as-you-go rules. Subtitle E: "Lock-Box" for Savings From Spending Reductions - Amends CBA to: (1) establish "lock-box" procedures to ensure that budget savings from House and Senate amendments to appropriations bills result in actual spending cuts; (2) require CBO reports on such procedures; and (3) mandate reduction of spending allocations to House and Senate committees and subcommittees to meet "lock-box" levels. Title IV: Sustaining Mechanism - Makes appropriations to provide for an automatic continuing resolution if for any account an appropriation for a fiscal period does not become law before the beginning of such period. (Sec. 402) Provides for contingency regulations for automatic continuing resolutions. Grants each State the option of receiving an aggregate amount for the fiscal period for social safety net programs equal to the allocation to the State for such programs in the preceding fiscal period. (Sec. 403) Restricts consideration of legislation providing budget or spending authority to only that reported by the Committees on Appropriations. Makes such restriction inapplicable in the case of social security benefits. Title V: Protection of Social Security - Provides that nothing in this Act shall be construed to require or permit reductions in otherwise payable Social Security benefits. (Sec. 502) Amends Federal law to provide that no reduction in benefits under title II of the Social Security Act (Old Age, Survivors and Disability Insurance) shall be made as a consequence of this Act. Title VI: Technical Amendments to Federal Law to Carry Out This Act - Makes various technical and conforming amendments. Title VII: Definitions and Rules of Interpretation - Sets forth definitions for specified terms. Changes the definition of budget authority to exclude offsetting receipts and collections as negative budget authority.
United States · United States Congress · 16 April 1997
Homeowners Association Clarification Act of 1997 - Amends the Internal Revenue Code to allow timeshare associations to elect to be taxed under provisions relating to homeowner associations.
United States · United States Congress · 15 April 1997
Giving Incentive and Volunteer Empowerment (GIVE) Act - Amends the Internal Revenue Code to increase (to a specified percentage above the regularly allowed amount) the tax deduction for charitable contributions by allowing a taxpayer to elect to treat a contribution made not later than the tax return filing date for the taxable year as made on the last day of such taxable year. Allows individuals who do not itemize deductions a charitable contribution deduction to the extent the amount claimed exceeds $1,000 ($2,000 in the case of a joint return). Excepts charitable contribution deductions from the overall limitation on itemized deductions.
United States · United States Congress · 10 April 1997
Nuclear Waste Policy Act of 1997 - Revises the Nuclear Waste Policy Act of 1982 to instruct the Secretary of Energy (the Secretary) to: (1) develop and operate a repository for the permanent geologic disposal of spent nuclear fuel and high-level radioactive waste; (2) accept spent nuclear fuel and high-level radioactive waste by no later than January 31, 2000; (3) provide for the transportation of such wastes; and (4) pursue expeditiously the development of each component of the integrated management system. Requires intermodal transfer (rail-to-heavy-haul-truck) of spent nuclear fuel and high-level radioactive waste pending direct rail access to the interim storage facility site. Sets a deadline for the Secretary to develop the capability to commence rail to truck intermodal transfer at Caliente, Nevada. Provides for heavy-haul transportation route and truck transportation. Requires the Nuclear Regulatory Commission (NRC) to enter into a Memorandum of Understanding with the City of Caliente and Lincoln County, Nevada, to provide advice to the Commission regarding intermodal transfer and to facilitate on-site representation. Subjects the Secretary's movement of spent nuclear fuel and high-level radioactive waste by heavy-haul transport route to the exclusive regulatory purview of the Secretary of Transportation and the Nuclear Regulatory Commission (NRC). Prescribes transportation planning, package certification, technical assistance, interim storage facility, permanent disposal, land withdrawal, and private storage facility requirements to ensure that the Secretary is able to accept spent nuclear fuel and high-level radioactive waste by January 31, 2000, and transport it to mainline transportation facilities. Instructs the Secretary to: (1) offer Nye County, Nevada an opportunity to designate an on-site oversight representative; and (2) offer to enter into separate benefits agreements with Lincoln and Nye Counties concerning the integrated management system. Requires the Secretary to make certain initial land conveyances to Nye County. Authorizes the Secretary to contract with any person holding title to or generating or holding title to spent nuclear fuel or high-level radioactive waste of domestic origin for the acceptance of title, and possession, transportation, interim storage, and disposal. Requires the Secretary to determine the level of an annual fee for electricity generated and sold by each civilian nuclear power reactor. Permits the Secretary to make expenditures from the Nuclear Waste Fund in the event of a shortfall. Delineates budget priorities in the event of such shortfall. Requires the NRC to suspend the license of any licensee who fails or refuses to pay the currently required one-time fee on spent nuclear fuel, or high-level radioactive waste derived from it, and used to generate electricity in a civilian nuclear power reactor before April 7, 1983. Provides that payment of the one-time fee relieves the responsible party from further financial obligation to the Federal Government for its long-term storage or permanent disposal. Authorizes the NRC to require prior agreement with the Secretary for spent fuel and waste disposal as a precondition to the issuance or renewal of a license. Continues the Nuclear Waste Fund and the Office of Civilian Radioactive Waste Management. Directs the Secretary to: (1) issue a final rule establishing the appropriate portion of the costs of managing spent nuclear fuel and high-level radioactive waste allocable to the interim storage or permanent disposal of spent nuclear fuel, high-level radioactive waste from atomic energy defense activities, and spent nuclear fuel from foreign research reactors; and (2) advise the Congress annually of the amount of high-level radioactive waste and spent nuclear fuel from atomic energy defense activities requiring management in the integrated spent nuclear fuel management system. Grants the Atomic Energy Act of 1954 and this Act preeminence in the event of a conflict or duplication of laws. Precludes this Act from being construed as: (1) constituting either an express or implied Federal reservation of water rights for any purpose arising under it; (2) authorizing the Federal use of eminent domain to acquire water rights; or (3) limiting the exercise of water rights as provided under Nevada State laws. Grants the U.S. courts of appeals original and exclusive jurisdiction over civil actions under this Act. Prescribes guidelines for NRC licensing hearings. Prohibits the Secretary from conducting site-specific activities for a second repository unless the Congress has specifically authorized and appropriated funds for them. Requires the NRC to promulgate regulatory guidelines for: (1) financial assurances for low-level radioactive waste site closures; and (2) training and qualification of civilian nuclear powerplant personnel. Delineates an acceptance schedule for contract holders' spent nuclear fuel and high-level radioactive waste. Prohibits: (1) subseabed or ocean water disposal of spent nuclear fuel or high-level radioactive waste; and (2) any obligation of funds for any such related activity. Continues the Nuclear Waste Technical Review Board. Authorizes appropriations. Directs the Secretary to take necessary action to improve the management of the civilian radioactive waste management program to ensure that it is operated to the maximum extent like a private business. Directs the Secretary to employ, on an on-going basis, integrated performance modeling regarding site characterization.
United States · United States Congress · 10 April 1997
Mammography Quality Standards Reauthorization Act - Amends the Public Health Service Act to authorize appropriations to carry out provisions relating to the certification of mammography facilities. Requires that appeals from certification denials follow procedures in effect at that time (currently, in effect on a specified date). Modifies mammogram record retention requirements. Allows inspection of facilities (currently, certified facilities) for compliance with certification requirements and mammography quality standards (currently, compliance with mammography quality standards). Allows inspections to be conducted by a local agency on behalf of the Secretary of Health and Human Services. Empowers the Secretary to require a facility to notify patients who received mammograms if the Secretary determines the quality was so inconsistent with standards as to present a significant risk to the individual or public health. Authorizes civil money penalties for failure to comply. Allows certificate suspension or revocation for a failure to comply with an accreditation body's requests for records or materials. Modifies requirements for certification suspension before holding a hearing.
United States · United States Congress · 10 April 1997
Real Estate Settlement Procedures Act Class Action Relief Act of 1997 - Amends the Real Estate Settlement Procedures Act of 1974 to provide a moratorium between the date of enactment of this Act and December 31, 1998, on class certification, sanction imposition, or other proceedings with regard to class action lawsuits under such Act.
United States · United States Congress · 10 April 1997
Congratulates the residents of Jerusalem and the people of Israel on the 30th anniversary of the reunification of that city. Calls upon the President and the Secretary of State to affirm publicly as a matter of U.S. policy that Jerusalem must remain the undivided capital of Israel. Urges U.S. officials to refrain from any actions that contradict this policy.
United States · United States Congress · 8 April 1997
Taxpayer Browsing Protection Act - Amends the Internal Revenue Code to make it unlawful for Federal employees, State employees, or other specified persons to willfully inspect, except as authorized, any tax return or return information. Imposes a monetary penalty, imprisonment, or both for violations. (Current law provides for imposition of penalties only for the unlawful disclosure of such information.)
United States · United States Congress · 8 April 1997
Internal Revenue Service Accountability Act - Amends the Internal Revenue Code to impose a fine or imprisonment upon any U.S. officer or employee who willfully and maliciously disregards any revenue law or related regulation relating to any proceeding against a taxpayer. Allows, if litigation costs are awarded, a portion of the costs to be assessed against any current or former Internal Revenue Service officer or employee (prohibiting Government reimbursement) if the proceeding resulted from any arbitrary, capricious, or malicious act of the officer or employee. Allows Government defense of the officer or employee, but makes the officer or employee liable for defense costs if the employee is found liable for litigation costs. Imposes similar liabilities regarding civil damages for a failure to release a lien or for certain unauthorized collection actions. Amends provisions allowing civil damages for disclosure of returns and return information to allow the damages for access as well as disclosure and apply the provisions to former as well as current officers and employees. Provides for dismissal from office or discharge from employment, a fine or imprisonment, and costs of prosecution for unauthorized access. Prohibits unauthorized access and, on discovery of unauthorized access, requires immediate taxpayer notification. Requires reasonable justification (not random selection) for examining a return. Prohibits, except on court approval, a second examination of a return or extending an examination back beyond three taxable years. Extends from 21 to 90 calendar days after notice and demand the deadline to pay a tax required to be shown on certain returns but not shown. Allows a district court to rule on a decision by the Secretary of the Treasury to not acquiesce regarding conclusions of law in identical, similar, or previously-decided cases. Requires court consent for a levy to collect a tax. Prohibits interest on assessable penalties, additional amounts, or additions to tax. Sets the interest rate for overpayments and underpayments (the same rate for both). Modifies requirements regarding abatement of interest, penalties, additional amounts, or additions to tax attributable to a mathematical or clerical error.
United States · United States Congress · 21 March 1997
Honors the memory of the victims of the Armenian genocide. Calls for the United States to encourage the Republic of Turkey to acknowledge and commemorate the atrocity committed against the Armenian population of the Ottoman Empire from 1915 to 1923.
United States · United States Congress · 20 March 1997
United States Armed Forces in Bosnia Protection Act of 1997 - Prohibits any funds appropriated or otherwise available to the Department of Defense (DOD) or any other Federal department or agency from being obligated or expended for the deployment on the ground of U.S. armed forces in the territory of the Republic of Bosnia and Herzegovina after September 30, 1997. Provides exceptions: (1) for the deployment of troops to aid in troop withdrawal; or (2) if the President transmits to the Congress a request for a deployment extension for an additional 90 days after such deadline and a joint resolution is enacted approving such request. Outlines congressional procedures for the consideration of such request. Prohibits DOD or other Federal funds from being obligated or expended for: (1) the conduct of, or support for, any law enforcement activities in Bosnia and Herzegovina, with an exception for the training of law enforcement personnel or to prevent imminent loss of life; (2) any activity that may jeopardize the primary mission of the United Nations-led Stabilization Fore in preventing armed conflict there; (3) the transfer of refugees within the Republic that has a purpose of acquiring control by one Bosnian entity of territory allocated to another or that may expose U.S. armed forces to substantial risk; or (4) implementation of any decision to change the legal status of any territory within the Republic unless expressly agreed to by all signatories to the Dayton Peace Agreement. Requires a report from the President to the Congress on the ground deployment of U.S. forces in Bosnia and Herzegovina.
United States · United States Congress · 20 March 1997
Amends the Internal Revenue Code to extend permanently the tax credit for expenses of clinical testing of certain drugs for rare diseases or conditions.
United States · United States Congress · 20 March 1997
Public Safety Employer-Employee Cooperation Act of 1997 - Provides collective bargaining rights for public safety officers employed by States or local governments. Requires States to grant public safety employees the right to form and join a labor organization which excludes management and supervisory employees, and which is, or seeks to be, recognized as the exclusive bargaining agent for such employees. Specifies related requirements for public safety employers. Requires the Director the Federal Mediation and Conciliation Service (FMCS) to issue regulations establishing collective bargaining procedures for public safety employers and employees in States that fail to comply with the requirements of this Act. Gives the FMCS the same authority as a State Labor Relations Board (or of the National Labor Relations Board where no such State Board exists) for public safety employers and employees covered by this Act. Grants a public safety employer, employee, or labor organization the right to seek enforcement of such regulations through appropriate State courts. Prohibits public safety employers, employees, and labor organizations from engaging in lockouts or strikes. Provides that existing collective bargaining units and agreements shall not be invalidated by this Act. Authorizes appropriations.
United States · United States Congress · 20 March 1997
TABLE OF CONTENTS: Title I: Equalization of Medicare Reimbursement Rates to Health Maintenance Organizations and Competitive Medical Plans Title II: Expansion of Grant Authority to Include Technical Assistance for Rural Health Networks Title III: Medicare Rural Primary Care Hospital Program Title IV: Incentives for Health Professionals to Practice in Rural Areas Subtitle A: National Health Service Corps Subtitle B: Primary Care Services Furnished in Shortage Areas Title V: Classification as Rural Referral Centers; Geographic Reclassification for Disproportionate Share Payment Adjustment Title VI: Medicare Payment Methodologies Title VII: Antitrust Title VIII: Financing Rural Health Improvement Act of 1997 - Expresses the sense of the Congress that this Act reflects the dedication of the late U.S. Representative Bill Emerson to ensuring health care access for all rural Americans. Title I: Equalization of Medicare Reimbursement Rates to Health Maintenance Organizations and Competitive Medical Plans - Amends title XVIII (Medicare) of the Social Security Act (SSA) to revise provisions for payments to health maintenance organizations (HMOs) and competitive medical plans (CMPs) for the stated purpose of equalizing Medicare reimbursement rates to HMOs and CMPs. (Sec. 102) Expresses the sense of the Congress that HMOs or CMPs in rural areas receiving additional payments as a result of this title should allocate those payments to provide increased health care services to Medicare beneficiaries or to pay for health care service infrastructure needs. Title II: Expansion of Grant Authority to Include Technical Assistance for Rural Health Networks - Amends the Public Health Service Act to direct the Secretary of Health and Human Services (HHS) to provide technical assistance, directly or through grants or contracts, for the planning, development, and operation of any program or service carried out pursuant to a rural health network under that Act. Title III: Medicare Rural Primary Care Hospital Program - Replaces the Essential Access Community Hospital Program (EACH) under Medicare with the Medicare Rural Primary Care Hospital Program while continuing payment to designated EACHs, rural primary care hospitals, and certain other medical assistance facilities operated as limited service rural hospitals under a specified demonstration program. Permits agreements between rural primary care hospitals and the Secretary for the use of up to 25 beds for extended care services. Bases payment for inpatient and outpatient rural primary care hospital services on the reasonable costs of the hospital in providing such services. Lengthens from 72 to 96 hours the maximum period of permitted inpatient stay at a rural primary care hospital. Title IV: Incentives for Health Professionals to Practice in Rural Areas - Subtitle A: National Health Service Corps - Amends the Internal Revenue Code to exclude qualified National Health Service Corps scholarship payments and loan repayments from gross income. (Sec. 402) Requires the HHS Secretary to report to the Congress on the study being conducted on the criteria for designation of health professional shortage areas and medically underserved areas under the Public Health Service Act. (Sec. 403) Amends the Public Health Service Act to require the Secretary to give special priority to applications by community rural health networks for the assignment of Corps personnel for providing health services in or to a health professional shortage area. Subtitle B: Primary Care Services Furnished in Shortage Areas - Amends SSA title XVIII to provide for an increase in the amount of additional Medicare payments for primary care services (currently, physicians' services) furnished in rural shortage areas, and for services that are furnished by a physician assistant, nurse practitioner, or nurse midwife that would be physicians' services if furnished by a physician. Extends such payment for former shortage areas. Requires carriers to report on services provided. Title V: Classification of Rural Referral Centers; Geographic Reclassification for Disproportionate Share Payment Adjustment - Amends SSA title XVIII to prohibit denial of a rural referral center's request for reclassification on the basis of comparability of wages. Provides for the continuing treatment of previously designated rural referral centers. (Sec. 502) Permits Medicare hospital geographic reclassification for purposes of disproportionate share payment adjustments. Title VI: Medicare Payment Methodologies - Directs the HHS Secretary to implement a methodology based on a specified proposal for making payments under Medicare part B (Supplementary Medical Insurance) for telemedicine services. Title VII: Antitrust - Expresses the sense of the Congress that: (1) physician and hospital networks in rural areas are working to develop alternative means of providing accessible, affordable, and quality health care services to Americans living and working in rural areas; and (2) the Federal Trade Commission, in conjunction with the Justice Department, should, when implementing antitrust guidelines with respect to physician and hospital networks in rural areas, give special consideration to and provide appropriate relief for such networks. Title VIII: Financing - Extends certain Medicare secondary payer requirements with respect to end stage renal disease.
United States · United States Congress · 20 March 1997
Amends the Internal Revenue Code to include distributions from publicly traded partnerships as qualifying income of regulated investment companies. Excludes such distributions from the source-based inclusion limitation applicable to other partnerships.
United States · United States Congress · 20 March 1997
Credit Union Membership Access Act - Amends the Federal Credit Union Act to limit Federal credit union membership to one or more groups each of which has a common bond within such group.
United States · United States Congress · 20 March 1997
Prohibits the Secretary of Defense, in disposing of real property in connection with the closure of the Long Beach Naval Air Station, California, from conveying any portion of such property to a shipping company owned or controlled by a foreign country. Requires the Secretary to prohibit any subsequent reconveyance of such property to such a company. Provides a reversionary interest and a right of entry for the United States if any such property is so conveyed or reconveyed.
United States · United States Congress · 20 March 1997
TABLE OF CONTENTS: Title I: Removal of Tax Traps for the Unwary Title II: Conformity with Regulated Investment Company Rules Title III: Other Simplification Real Estate Investment Trust Tax Simplification Act of 1997 - Title I: Removal of Tax Traps for the Unwary - Amends the Internal Revenue Code to impose monetary penalties for the failure of a real estate investment trust (REIT) to comply with regulations regarding ascertaining the actual ownership of the outstanding shares, or certificates of beneficial interest, of the REIT. Requires treating a complying REIT as if it had met a requirement to not be closely held if it does not know, or exercising reasonable diligence would not have known, whether it was closely held. (Sec. 102) Revises the definition of "rents from real property" with regard to impermissible tenant service income and constructive ownership of stock. Title II: Conformity with Regulated Investment Company Rules - Provides for the treatment by shareholders of undistributed capital gains. Title III: Other Simplification - Revises requirements concerning the treatment of earnings and profits with regard to certain distributions. (Sec. 302) Modifies the grace period regarding foreclosure property. Allows one extension (currently, one or more extensions). Allows a REIT to revoke an election to treat property as foreclosure property. Changes requirements concerning termination of the grace period. (Sec. 303) Sets forth special foreclosure rules for health care properties. (Sec. 304) Revises: (1) the treatment of certain interest rate agreements; (2) the formula for determining the amount of excess noncash income; and (3) the circumstances in which a sale of property that is a real estate asset is not a prohibited transaction. (Sec. 307) Provides for the circumstances in which sale of secured property by a REIT will be treated as if the REIT had held the property for at least four years. (Sec. 308) Removes a requirement that, in order to be a qualified REIT subsidiary, the stock of a corporation must have been held by the REIT at all times the corporation was in existence.
United States · United States Congress · 20 March 1997
Expresses the sense of the Congress that it recognizes: (1) the concern of the railroad industry that the current spousal annuity system is inadequate; and (2) that a process of dialogue must take place among all parties of the railroad community including rail labor, management, and retiree organizations before railroad annuity legislation can be enacted. Urges all parties to find a way to fund an amendment that would improve the survivor benefits component to the Railroad Retirement Act of 1974.
United States · United States Congress · 19 March 1997
Historic Homeownership Assistance Act - Amends the Internal Revenue Code to allow a tax credit for 20 percent of the qualified rehabilitation expenditures made by a taxpayer with respect to a certified historic home which has been substantially rehabilitated and which is owned by the taxpayer and used as his or her principal residence. Allows the credit for such expenditures to be taken by a purchaser of the rehabilitated home. Permits, in lieu of the credit, a historic rehabilitation mortgage credit certificate, which shall be transferred to a lender in exchange for a reduction in the rate of interest on the loan secured by the building.
United States · United States Congress · 19 March 1997
Merchant Mariners Fairness Act of 1997 - Provides that certain qualified service of a member of the U.S. merchant marine, including a vessel crewmember of the U.S. Army or Naval Transport Service, during World War II constituted active military service for purposes of eligibility for various veterans' benefits under the GI Bill Improvement Act of 1977. Requires the Secretary of Defense to issue an honorable discharge under such Act to each merchant marine member whose qualified service warrants such a discharge. Prohibits the payment of any retroactive benefits under this Act. Mandates a processing fee for any benefit application of a member possessing such qualified service.
United States · United States Congress · 13 March 1997
Internet Tax Freedom Act - Prohibits a State or local government from imposing, assessing, or attempting to collect any tax or fee on the Internet or interactive computer services (ICs) or on their use. Preserves State and local taxing authority with respect to income, license, and sales taxes. Directs the Secretaries of the Treasury, Commerce, or State to: (1) undertake an examination of U.S. and international taxation of the Internet and ICs, as well as commerce conducted thereon; and (2) jointly submit to the President appropriate policy recommendations concerning such taxation. Directs the President to transmit to the appropriate congressional committees policy recommendations on the taxation of sales and other transactions effected on the Internet or through ICs. Requires all such recommendations to be consistent with policy statements of the Telecommunications Act of 1996. Amends the Communications Act of 1934 to state that the Federal Communications Commission or any equivalent State commission shall have no regulatory authority or jurisdiction with respect to charges paid by subscribers for ICs or information services transmitted through the Internet, except for the requirement that such services be provided at affordable rates to rural health care providers, schools, and libraries. Expresses the sense of the Congress that the President should seek bilateral and multilateral agreements through various international forums to establish that activity on the Internet and ICs be free from tariff and taxation.
United States · United States Congress · 13 March 1997
Credit Cost Reduction Act of 1997 - Amends the Fair Debt Collection Practices Act to exempt from its coverage communications involving: (1) actions taken pursuant to either Federal or State Rules of Civil Procedure; or (2) a nonjudicial foreclosure. Permits collection activities and communications to continue during the 30-day period following the initial notice of debt by the debt collector to the debtor. Modifies civil liability guidelines with respect to: (1) class action awards; (2) attorney's fees to enforce civil liability; (3) plaintiff's attorney's fees; (4) disallowance of certain fees accruing after refusal of settlement offer; and (5) factors for court consideration in determining the amount of debt collector liability for noncompliance with such Act.
United States · United States Congress · 13 March 1997
Pharmacy Compounding Act - Amends the Federal Food, Drug, and Cosmetic Act to make specified provisions of that Act inapplicable to a drug or device that is compounded by a licensed pharmacist, licensed physician, or other licensed practitioner authorized by State law to prescribe drugs or devices. Declares null and void a proposed rule concerning exceptions to good manufacturing practices for makers of positron emission tomography drug products and a guideline on the manufacture of such products. Prohibits another proposed regulation or guideline on those matters.
United States · United States Congress · 13 March 1997
Amends the Internal Revenue Code to allow a credit or refund of motor fuel excise taxes on fuel used by the motor of a highway vehicle while such motor is operating an accessory unit to power takeoff equipment, but only to the extent adequate records or sufficient evidence corroborates the amount of fuel use allocable to the operation of such equipment.
United States · United States Congress · 12 March 1997
Amends the Illinois and Michigan Canal National Heritage Corridor Act of 1984 to extend the Illinois and Michigan Canal National Heritage Corridor Commission to the year 2004.
![Official portrait of Rep. Weller, Jerry [R-IL-11]](https://www.congress.gov/img/member/w000273_200.jpg)