United States · United States Congress · 27 April 1988
Women in Development Act of 1988 - Requires the Administrator of the Agency for International Development (AID) to take specific steps to strengthen the Agency's women in development policy, including: (1) incorporating and increasing the active participation of local women and local women's organizations in its development activities; (2) instructing Agency staff and contractors to collect sex-disaggregated data and to insure that country strategies, projects, and programs are designed so that the percentage of women receiving assistance in proportion to the higher of their traditional participation in the targeted activities or their proportion of the population; (3) insuring that project and program evaluations include an assessment of the extent to which the project integrates women in the development process and of the project's impact on women; (4) increasing the number and responsibility of women in professional positions within AID; and (5) establishing within AID a task force on women in development. Amends the Foreign Assistance Act of 1961 to require that a minimum of $4,000,000 (currently, a maximum of $10,000,000) in funds made available for foreign assistance programs be used for programs to promote the participation and integration of women in the development process in developing countries. Requires that not less than $2,000,000 of such funds be extended as matching funds to support the efforts of AID field missions to integrate women into their programs. Requires the Administrator to report to the Congress annually on the implementation of this Act. Authorizes appropriations to be made available for the United Nations Development Fund for Women and the United Nations International Research and Training Institute for the Advancement of Women.
United States · United States Congress · 26 April 1988
Makes certain determinations regarding the active duty service, conditions of discharge, and injuries of a named World War II veteran for purposes of laws administered by the Veterans Administration. Directs the Administrator of Veterans Affairs to reimburse costs incurred in the treatment of dental injuries suffered by such individual, such payment to be in full satisfaction of any claim against the United States for benefits to which he would otherwise be entitled. Directs the Secretary of the Treasury to pay interest to such individual based upon amounts of basic pay and mustering-out payments, such sum to be in full satisfaction of any claim against the United States for basic pay and mustering-out payment amounts.
United States · United States Congress · 20 April 1988
Fair Employment in Congress Act - Amends the Civil Rights Act of 1964 and the Equal Employment Opportunity Act of 1972 to extend to all units of the legislative branch of the Government the prohibition against discrimination in employment which now applies only to those units of the legislative branch having positions in the competitive civil service. Amends the Civil Service Reform Act of 1978 to include any unit of the legislative branch as an agency subject to provisions governing labor-management relations in Government. Extends the coverage of the Fair Labor Standards Act to the employees of any unit of the legislative branch of the Government whether a unit has positions in the competitive civil service or not. Includes the legislative branch of the Government within the definition of the term "employer" in the Occupational Safety and Health Act of 1970 and the Age Discrimination in Employment Act of 1967.
United States · United States Congress · 18 April 1988
Directs the Secretary of Agriculture to acquire lands for addition to the Upland Island Wilderness, Angelina National Forest, the Turkey Hill Wilderness, Angelina National Forest, and the Big Slough Wilderness, Davy Crockett National Forest, Texas. Expresses the sense of the Congress that the Secretary shall acquire such lands within four fiscal years after the enactment of this Act. Requires such additional lands to be managed as wilderness areas. Authorizes appropriations.
United States · United States Congress · 14 April 1988
Tax Reform Reform Act of 1988 - Repeals provisions of the Tax Reform Act of 1986 that eliminated: (1) the income tax deduction for two-earner married couples; and (2) income averaging. Amends the Internal Revenue Code to: (1) permit a deduction for two-earner married couples equal to five percent of the lesser of $20,000 or the qualified earned income of the lesser earning spouse; (2) allow income averaging for noncorporate taxpayers engaged in farming on a regular, continuous, and substantial basis; (3) increase the maximum individual income tax rate from 28 percent to 38.5 percent; (4) eliminate the phase-out of personal exemptions; and (5) include net capital gain in the calculation of taxable income for purposes of the phase-out of the 15 percent rate (resulting in a maximum 28 percent tax rate with respect to the long-term capital gains of individuals).
United States · United States Congress · 13 April 1988
Amends the Federal-Aid Highway Act of 1973 to eliminate rail-highway demonstration projects in Dolton and Blue Island, Illinois. Directs the Secretary of Transportation to implement a demonstration project to eliminate ground level railroad crossings in College Station, Texas. Repeals the proscription against additional funding eligibility for projects not under construction by September 30, 1985.
United States · United States Congress · 31 March 1988
Technical Corrections Act of 1988 - Title I: Technical Corrections to Tax Reform Act of 1986 - Makes a technical adjustment to an assessment rule applicable when the owner of a large amount of cash is not identified. Revises the rate of the accumulated earnings tax on corporations from a variable rate based on income below and in excess of $100,000 to a flat 28 percent of accumulated taxable income. Makes a technical amendment relating to the exemption of certain individuals from the requirement to file an income tax return. States that reimbursement by a third party (rather than by an employer) shall not affect the permissibility of the tax deduction for reimbursed employee expenses. Revises the definition of "exempt function" in the context of taxation of political organizations. Amends Internal Revenue Code (IRC) and Social Security Act provisions relating to nonresident aliens temporarily in the United States for the purpose of studying at vocational or other recognized nonacademic institutions. Deletes provisions describing the treatment of Social Security benefits for purposes of defining earned income. Amends provisions relating to the two percent floor on miscellaneous itemized deductions to: (1) add provisions concerning the coordination of such limitation with the limitation on the tax deduction for trade and business expenses; and (2) revise the determination of adjusted gross income of estates and trusts with respect to such limitation. Adds provisions relating to the deductibility of meal and entertainment expenses incurred during a move reimbursed by an employer. Limits the tax deduction of expenses in connection with portions of dwelling units allocated to business uses. Amends provisions governing the computation of the earnings and profits of certain foreign corporations for purposes of determining the effect of depreciation on such earnings and profits. Amends the IRC with regard to the application of the accelerated cost recovery system (ACRS) in cases of: (1) certain property placed in service in churning transactions; (2) certain transfers; and (3) certain property subject to U.S. tax and used by a foreign person or entity. Permits greater taxpayer discretion in using the 150 percent declining balance method of depreciation for ACRS purposes and specifies the applicable recovery period to be used in such cases. Terminates special rules for the tax treatment of sound recordings for property placed in service after 1985. Makes other technical amendments and corrections relating to provisions: (1) modifying the ACRS; and (2) limiting expensing of depreciable assets. Revises Tax Reform Act (TRA) provisions that specify effective dates of new law. Makes technical amendments and corrections to a number of transitional rules provided in the TRA with respect to urban renovation projects. Makes technical amendments and corrections to the Tax Reform Acts of both 1986 and 1984 concerning property treated under prior tax Acts. Adds a number of projects to those covered under special transitional rules. Amends the TRA concerning the applicability of modifications of the ACRS to a number of specific properties. Makes technical amendments and corrections to IRC and TRA provisions relating to transition property with respect to the former regular investment tax credit. Adds: (1) an exception to the application of certain adjustment rules relating to such credit; and (2) a number of properties to be considered as transition property. Makes technical revisions of the ordering rules in connection with components of the investment credit and certain credits no longer extant for purposes of the general business credit. Makes technical amendments to TRA provisions relating to the effective 15-year carryback of existing carryforwards of steel companies. Establishes rule criteria to apply to overpayments under this section. Amends the IRC special rule governing a pass-through of the income tax research credit. Amends the IRC to disallow use of any depreciation deduction with respect to: (1) any trademark or trade name expenditure; or (2) any railroad grading or tunnel bore. Makes technical amendments and corrections to TRA provisions relating to the modification of the investment tax credit for certain rehabilitation expenditures. Makes technical amendments to the IRC with respect to the low-income housing credit, including: (1) amendments of special rules for nontaxable transfers; (2) the addition of an exception to rules governing basis reduction for certain residential rental units; (3) the exclusion from the eligible basis of a building of amounts deducted for depreciation; (4) the addition of provisions applicable to rent-restricted units in cases when Federal rental assistance is reduced as a tenant's income increases; (5) provisions relating to limitations on the aggregate credit allowable with respect to projects located in a State; (6) a prohibition of any carryback of the credit before 1987; and (7) a revision of the definition of "qualified low-income housing project" to include, under certain circumstances, residential rental property having units occupied by persons making de minimis equity contributions. Corrects a reference in the Merchant Marine Act, 1936. Makes technical amendments and corrections to IRC and TRA provisions relating to capital gains. Revises: (1) the description of taxable income from foreign sources for capital gains purposes; (2) the definition of a "capital gains rate differential" and its applicability to the calculation of the bad debt reserves of certain financial institutions; (3) a special rule relating to the withholding of tax on dispositions of U.S. real property interests by domestic partnerships, trusts, or estates; and (4) provisions dealing with incentive stock options. Makes technical amendments to the TRA and the IRC to revise and limit the tax exclusion for the discharge of qualified farm indebtedness and to provide for its coordination with other tax exclusions. Makes a technical amendment relating to the taxation of capital gains from dispositions of interests in oil, gas, geothermal, or other mineral properties. Makes technical amendments and corrections to the IRC and the TRA with respect to tax shelter and interest limitations, revising provisions relating to: (1) methods of accounting, including revisions of the phase-in of the disallowance of passive activity losses or credits held before the date of enactment of the Tax Reform Act of 1986 (October 22, 1986); (2) the definition of a "qualified investor" for purposes of the transitional rule for interests in low-income housing projects; (3) the phase-in of the limitation on investment interest; and (4) determinations of indebtedness for purposes of the personal interest disallowance, including provisions related to qualified residence interest. Makes technical amendments and corrections to TRA and IRC corporate tax provisions. Revises the percentage to be used in computing the deduction for dividends received from certain foreign sales corporations. Includes amendments relating to: (1) the reduction of corporate shareholders' basis in stock by the nontaxed portion of extraordinary dividends; (2) the limitation on net operating loss carryforwards and certain built-in losses following a change in corporate ownership, including provisions relating to built-in gains and gains attributable to stock acquisitions (section 338 gains), rules relating to constructive stock ownership, and provisions applicable when the old loss corporation is in a title 11 or similar proceeding; and (3) recognition of gain and loss on distributions of property in corporate liquidations. Restructures IRC provisions dealing with transfers of partnership and trust interests by corporations. Makes technical amendments relating to: (1) transfers of property from the United States to foreign corporations; (2) sales or exchanges of stock in certain foreign corporations; (3) accounting provisions in connection with distributions of installment obligations by an S corporation in complete liquidation; and (4) the taxation of C corporations that elect subchapter S status, including revisions of provisions dealing with the tax imposed when passive investment income exceeds 25 percent of the gross receipts of certain S corporations. Adds to the IRC provisions dealing with special allocation rules for certain partnership transactions. Makes technical amendments and corrections concerning: (1) the definition of "related persons" with respect to the installment method of accounting; (2) the treatment of amortizable bond premium as interest; (3) certain entities not to be treated as corporations, including a special rule for persons holding income interests; and (4) the taxation generally of regulated investment companies and their shareholders, including changes of definitions and revisions of the excise tax on undistributed income of such companies. Makes technical amendments to TRA and IRC provisions with respect to real estate investment trusts, including: (1) provisions specifying asset and income requirements; (2) certain definitions; (3) distribution requirements; and (4) the excise tax on undistributed income of such trusts. Makes technical amendments to IRC provisions dealing with the taxation of real estate mortgage investment conduits (REMICs). Imposes a 34 percent tax on a REMIC's net income from foreclosure property. Reduces the amount of taxable income of a REMIC by the amount of such tax. Imposes a tax on contributions to a REMIC after the startup day in an amount equal to the amount of the contribution. Permits specified exceptions. Imposes a 15 percent tax on: (1) any transfer of a residual interest in a REMIC to a disqualified organization (certain political entities, tax-exempt organizations, and rural utility cooperatives); and (2) a pass-through entity if a disqualified organization is the record holder of an interest in the entity at any time during the year. Makes corrections to TRA and IRC rules for accruing the original discount on regular interests and similar debt instruments. Amends the TRA to direct the Secretary of the Treasury (Secretary) to: (1) study the operation of these REMIC-related amendments and their impact on the competitiveness of savings and loan and similar institutions; and (2) report the results to specified congressional committees by January 1, 1990. Makes technical amendments and corrections to IRC provisions with respect to the alternative minimum tax, including provisions relating to: (1) the phase-out of the exemption amount with respect to married individuals filing separate returns; (2) the treatment of taxes on dividends from Puerto Rico and U.S. possession corporations; (3) adjustments applicable to taxpayers in computing alternative minimum taxable income, including disallowance of the standard deduction and the deduction for personal exemptions in calculations to determine the taxable income of noncorporate taxpayers; (4) tax preference items; (5) the denial of certain losses and the determination of their amount; and (6) transitional provisions. Revises provisions limiting the amount of the general business tax credit. Amends accounting provisions of the TRA and the IRC. Directs the Secretary to prescribe regulations as necessary to prevent the use of related parties, pass-through entities, or intermediaries to evade certain limitations on the use of the cash method of accounting. Includes technical amendments of provisions relating to: (1) the special rule for the spudding of oil or gas wells; (2) capitalization and inclusion in inventory costs of certain expenses; (3) accounting methods for long-term contracts, including the addition of provisions permitting the Secretary to prescribe a simplified procedure for allocation of costs in certain cases and a prohibition against applying the look-back method to certain contracts; (4) the taxable years of certain entities, such as partnerships and common trust funds; (5) allocation of installment indebtedness, including provisions dealing with dispositions of personal property under revolving credit plans and installment obligations arising out of certain stock or securities sales; (6) disallowance of the use of the installment method of accounting for certain obligations; and (7) income attributable to utility services. Makes technical amendments and corrections to TRA and IRC provisions concerning financial institutions. Includes amendments with respect to: (1) the credit for investment in certain depreciable property in cases when the mutual savings bank or other financial institution is a lessee; (2) the tax deduction for bad debt reserves of banks; (3) the pro rata allocation of interest expense to tax-exempt interest; and (4) the treatment of losses on deposits or accounts in insolvent financial institutions, including provisions allowing an institution whose deposits are not insured under Federal law to elect to treat losses on account of its bankruptcy or insolvency as ordinary losses. Amends the IRC to state that charitable gift annuities (those owned by an individual who made a tax-deductible charitable contribution to the annuities' issuer) are not commercial-type insurance for purposes of determining the tax-exempt status of organization. Directs the Secretary of the Treasury to revise the tables used to determine the amount of a charitable contribution to reflect interest rates and recent mortality experience. Makes technical amendments to the TRA and IRC with respect to insurance products and companies. Includes amendments relating to: (1) phase-in provisions for insurance companies whose income is now taxable but was not previously subject to taxation; (2) the treatment of certain dividends and interest; (3) the discounting of unpaid losses and certain unpaid expenses; (4) the alternative tax for certain small companies; and (5) adjustments of the shareholders surplus account when alternative minimum tax is imposed. Amends provisions of the Tax Reform Act of 1984 that permit a mutual life insurance company to elect to treat individual noncancellable accident and health policies as cancellable. Amends IRC and TRA provisions dealing with limitation and nondiscrimination requirements applicable to pensions and deferred compensation plans. Includes amendments relating to: (1) the treatment of married individuals filing separate returns and living apart for purposes of the limitation on the deduction for qualified retirement contributions; (2) nondeductible contributions to individual retirement plans, including the institution of a $50 penalty for failure to report designated nondeductible contributions; (3) distributions on deferrals in excess of the $7,000 limitation on the exclusion from gross income; (4) adjustments to limitations on contributions and benefits under qualified plans; (5) modifications of provisions governing tax-deferred compensation plans of State and local governments and of tax-exempt organizations; (6) special rules for simplified employee pensions (SEPs), including a technical amendment to the Social Security Act and a new provision prohibiting employee election of a salary reduction arrangement in cases when the SEP does not meet the requirements necessary to ensure the distribution of excess contributions; (7) the application of nondiscrimination rules to integrated plans; (8) minimum employee coverage requirements for qualified plans, including new provisions to address employers having only highly compensated employees; (9) minimum vesting requirements, including technical amendments of the Employee Retirement Income Security Act of 1974 (ERISA); (10) certain definitions; (11) cash or deferred arrangements, including new provisions to govern distributions upon the termination of a plan or the disposition of either a corporation's assets or its interest in a subsidiary; and (12) nondiscrimination requirements for employer matching contributions, employee contributions, and tax-sheltered annuities. Amends TRA and IRC provisions dealing with the treatment of distributions and various other aspects of pensions and deferred compensation plans. Includes technical amendments and corrections with respect to: (1) the taxation of distributions, including revisions of special rules for partial distributions; (2) the additional tax on early distributions from qualified retirement plans, including the repeal of provisions triggering additional tax when an employee receives certain distributions before reaching age 59 1/2; (3) the class of taxpayers permitted to elect to treat certain lump-sum distributions received in 1987 as if they were received in 1986; (4) the tax on nondeductible contributions to qualified employer plans; (5) the excise tax on the reversion of qualified plan assets to an employer, including revisions relating to employee stock ownership plans; (6) the excise tax on excess distributions from qualified retirement plans, including an addition to the rules for computing excess retirement accumulation; and (7) the tax treatment of the Federal Thrift Savings Fund. Makes technical amendments to the Retirement Equity Act of 1984 and to ERISA. Makes technical amendments and corrections to TRA and IRC provisions relating to employee benefits and employee stock ownership plans (ESOPs). Includes amendments with respect to: (1) the loss of the tax-exempt status of any organization that is part of a plan failing to meet certain requirements; (2) cafeteria plans; (3) technical amendments of the Social Security Act; (4) the definition of the terms "wages" and "compensation" for certain purposes; (5) taxes relating to funded welfare benefit plans, including the imposition of a new excise tax on funds that include discriminatory employee benefit plans; (6) additional requirements for certain tax-exempt organizations; (7) the deductibility of the health insurance costs of self-employed individuals; (8) the employee tax exclusion of amounts paid by an employer for dependent care assistance; (9) the estate tax deduction for proceeds from sales of employer securities; (10) loans used to acquire employer securities, including provisions relating to the period of applicability of the exclusion of interest on such securities acquisitions loans; and (11) qualification requirements for ESOPs. Makes technical amendments and corrections to foreign tax provisions of the TRA and the IRC. Includes amendments relating to: (1) limitations on the foreign tax credit, including a definition of "financial services income" for purposes of such limitations; (2) source rules for personal property sales, including the addition of a special rule for certain stock sales by residents of Puerto Rico; (3) the treatment of gain from the sale of stock of a foreign corporation when the gain would ordinarily be sourced in the United States but, pursuant to a treaty obligation of the United States, the taxpayer chooses to treat the gain as foreign source income; (4) the tax exemption of certain transportation-related income of foreign corporations; (5) income from U.S. sources with respect to companies meeting foreign business requirements; (6) rules for allocating interest to foreign source income, including revisions to phase-in rules; (7) the taxation of income earned through foreign corporations, including special rules for certain captive insurance companies and for determining the earnings and profits of a controlled foreign corporation for purposes of computing amounts to be included in the gross income of U.S. shareholders; (8) a new provision requiring certain shareholders in foreign corporations to file information returns; (9) subpart F income generally (types of income particularly suited to tax haven activity); (10) deductions for dividends received from certain foreign corporations; (11) the disposition of investment in U.S. real property; (12) certain passive foreign investment companies, including the interest charge on tax deferrals, the treatment of qualified electing funds, and a special rule for the treatment of certain foreign corporations owning at least 25 percent stock in a domestic corporation; (13) the branch profits tax on foreign corporations; (14) exemptions from the excise tax on policies issued by foreign insurers; (15) the treatment of deferred payments and appreciation arising out of business conducted by foreign corporations or by nonresident aliens within the United States; (16) withholding tax on foreign partners' share of a partnership's "effectively connected taxable income"; (17) income of foreign governments, including the addition of limitations on the tax exclusion from gross income of certain employees; (18) the treatment of losses of separate business units of dual residence corporations; (19) foreign currency transactions, including provisions for determining foreign taxes and the earnings and profits of foreign corporations; (20) tax treatment of the Virgin Islands (V.I.), including provisions for the coordination of U.S. and V.I. income taxes; (21) the addition of provisions relating to the coordination of U.S. treaty obligations, amendments made by the TRA, and technical corrections effected by this Act; (22) taxation of domestic international sales corporation (DISC) income to tax-exempt shareholders; and (23) treatment of shared foreign sales corporations. Makes technical amendments and corrections to TRA and IRC provisions with respect to tax-exempt bonds. Includes amendments relating to: (1) various types of State and local bonds, including qualified small issue bonds, qualified student loan bonds; and qualified 501(c)(3) bonds; (2) requirements applicable to certain private bonds, such as issues of scholarship funding bonds and volunteer fire department bonds; (3) arbitrage rebate requirements and refunding bond provisions with respect to governmental units issuing $5,000,000 or less of bonds; (4) the definition of "investment property" for arbitrage bond purposes; (5) provisions, including transitional rules, relating to refundings and to the volume cap; (6) termination of the mortgage bond policy statement requirement; (7) provisions relating to certain established State programs, including a technical amendment of the Mortgage Subsidy Bond Tax Act of 1980; and (8) transitional rules for specific facilities. Enacts into positive law a specified Treasury Regulation governing amounts held in a sinking fund for a bond issue. Makes technical amendments and corrections to IRC and TRA provisions dealing with the income taxation of trusts and estates, including provisions relating to: (1) reversionary interests; (2) charitable remainder trust beneficiaries; and (3) an exception for charitable trusts, private foundations, and certain estates and trusts from the penalty tax for failure to pay estimated income tax. Makes technical amendments and corrections of the IRC and TRA relating to the unearned income of minor children, including new provisions addressing the alternative minimum tax. Makes technical amendments and corrections to IRC and TRA provisions with respect to the generation-skipping transfer tax, including provisions concerning: (1) special rules for determining the inclusion ratio for charitable lead annuity trusts, certain inter vivos transfers, and certain direct skips that are nontaxable gifts; (2) disregard of certain support obligations arising under State law when determining a person's interest in a trust; and (3) special rules governing certain transfers to grandchildren. Makes technical amendments and corrections to compliance and tax administration sections of the TRA and the IRC, including amendments relating to: (1) the penalty for tax underpayment due to negligence and fraud; and (2) reporting requirements applicable to real estate transactions, including provisions excluding certain farm managers from the definition of "broker" and prohibiting a real estate reporting person from separately charging a customer for making certain required filings. Creates an exception from information reporting requirements for certain classified and confidential contracts between a Federal executive agency and another person. Declares that certain salary recommendations submitted by the President for special trial judges shall not be effective to the extent such salaries are not equal to 90 percent of the rate for Tax Court judges and are not paid in the same installments as Tax Court judges' salaries. Makes technical amendments and corrections to TRA and IRC provisions with respect to retirement pay for U.S. Tax Court judges. Amends provisions of the IRC relating to tax administration. Revises levy exemptions related to service-connected disability payments to: (1) remove the exemption for certain veterans' life insurance benefits; and (2) add exemptions for wartime and peacetime death compensation, burial benefits, and dependency and indemnity compensation for service-connected deaths. Includes the refundable earned income credit in deficiency assessments. Makes technical amendments and corrections to TRA and IRC provisions with respect to the tax-exempt status of certain title holding corporations or trusts (an exception initiated by the TRA). Makes other technical amendments and corrections to TRA and IRC provisions, including amendments relating to the excise tax on gasoline. Increases the rate of the gasoline tax on gasoline used to produce gasohol. Makes technical amendments and corrections to the IRC and to the Tax Reform Acts of both 1984 and 1986 relating to: (1) tax-exempt entity leasing provisions as applicable to tax-exempt controlled entities; (2) the nonrecognition of gain or loss with respect to certain transfers in connection with corporate reorganizations and the treatment of distributions in such cases; (3) the deductibility of excess golden parachute payments; (4) accounting changes with respect to designated settlement funds; (5) the exclusion from gross investment income of dividends from certain subsidiaries of life insurance companies; (6) special rules for stripped bonds of tax-exempt organizations; (7) technical amendments related to the Medicare program; (8) the status of certain loans of artwork for purposes of gift tax liability; and (9) pension plans, including technical amendments to the Employee Retirement Income Security Act of 1974 and the Public Health Service Act with respect to Medicare eligibility and continuation coverage requirements of group health plans. Title II: Amendments Related to Tax Provisions in Other Legislation - Makes technical amendments and corrections to IRC provisions relating to: (1) directions to the Secretary to provide regulatory guidance to govern circumstances when a refund of the excise tax on certain chemicals shall be made directly to an exporter; (2) the addition of an exemption of regulated investment companies and real estate investment trusts from the environmental tax; (3) the tax on certain fuels to fund the Leaking Underground Storage Tank Trust Fund; (4) taxation of qualified methanol and ethanol fuel; (5) the Leaking Underground Storage Tank Trust Fund tax as applied to gasoline used in aviation and in trains; (6) the floor stocks tax on gasoline; (7) the excise tax on fuel used in commercial transportation on inland waterways; and (8) exemption from the port use excise tax for cargo transported between Alaska, Hawaii, and any U.S. possession for ultimate use or consumption at the relevant destination. Amends the Harbor Maintenance Revenue Act of 1986 to delay the due date for the Secretary of the Treasury's study of cargo diversion. Makes technical amendments related to the Omnibus Budget Reconciliation Act of 1986 with respect to tax-exempt mutual or cooperative telephone or electric companies. Makes technical amendments to the IRC and ERISA, including a repeal of the 133-1/3 percent rule relating to accrued benefit requirements applied to defined benefit pension plans. Makes technical corrections and amendments related to the Revenue Act of 1987, including amendments of IRC provisions dealing with: (1) regulatory authority with respect to the installment method of accounting; (2) election by various entities of a taxable year other than the required one and the required payments for such entities; (3) publicly traded partnerships; (4) effective dates of various corporate tax provisions; (5) limitations on the use of preacquisition losses to offset built-in gains following corporate ownership changes; (6) the excise tax on the receipt of greenmail; and (7) estate tax implications of certain transfers with a retained life estate. Makes a number of technical amendments to provisions of the IRC and of ERISA (including amendments of the Pension Protection Act) dealing with: (1) modifications of the minimum funding standard for pension plans; (2) the time for making plan contributions; (3) funding waivers; (4) plan terminations; and (5) reporting requirements. Amends IRC provisions relating to the manufacturers excise tax on certain vaccines. Amends the Social Security Act to exclude certain housing assistance payments from determinations of income and resources for purposes of the Supplemental Security Income program. Amends Federal law to make technical corrections relating to the Old Age, Survivors and Disability Insurance program.
United States · United States Congress · 31 March 1988
Expresses the sense of the Senate that the President, pursuant to the National Emergencies Act and the International Emergency Economic Powers Act, should: (1) find that an international economic emergency exists with respect to events in Panama which poses an extraordinary threat to the United States; (2) prevent future transfers to the Noriega regime of credit or currency subject to the jurisdiction of the United States; and (3) consider placing any financial resources which would otherwise be transferred to such regime into an escrow account pending such disposition as the President may decide.
United States · United States Congress · 29 March 1988
Directs the Federal Communications Commission to establish and implement a telecommunications relay system to increase access to Federal departments and agencies for users of Telecommunications Devices for the Deaf (TDDs). Requires the system and its associated plans to include: (1) expansion of the existing relay system to a prescribed minimum service level; (2) accessibility of TDDs in Federal agencies; (3) publication of a TDD directory of Government access numbers; (4) adoption and display of logos identifying TDD stations; and (5) support for the development of cost-effective and hardware-based technologies. Authorizes appropriations.
United States · United States Congress · 29 March 1988
Title I: Taxpayer Bill of Rights - Omnibus Taxpayer Bill of Rights - Subtitle A: Taxpayer Rights - Requires the Secretary of the Treasury (Secretary) to prepare a statement setting forth in nontechnical terms: (1) the rights and obligations of a taxpayer and of the Internal Revenue Service (IRS) during a tax audit; (2) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file complaints; and (3) the procedures that the IRS may use in enforcing revenue laws. Directs the Secretary to transmit drafts of the statement to specified congressional committees and to distribute the final statement to all taxpayers the Secretary contacts with respect to the determination or collection of any tax (other than in connection with providing tax forms). Requires the IRS, upon taxpayer request, to permit any taxpayer to record any interview regarding the determination or collection of any tax. Authorizes the IRS interviewer to record the interview if the taxpayer has been given prior notice and is provided with a transcript of the recording. Requires the interviewer to explain to the taxpayer the audit or collection process, including the taxpayer's rights with respect to the relevant process. Directs the Secretary to issue regulations with respect to the time and place of certain taxpayer interviews and examinations of taxpayer records. Requires the Secretary to abate any portion of any penalty or addition to tax attributable to erroneous advice in writing given to a taxpayer by an IRS officer or employee in response to the taxpayer's specific inquiry. Authorizes the IRS Ombudsman, upon application filed by a taxpayer, to issue a Taxpayer Assistance Order if, in the determination of the Ombudsman, the taxpayer is suffering or is about to suffer a significant hardship as a result of the manner in which the Secretary is administering the internal revenue laws. Allows the terms of the Taxpayer Assistance Order to require the Secretary to release property of the taxpayer levied upon or to cease or refrain from certain actions. Directs the Secretary to issue regulations with respect to Taxpayer Assistance Orders, including provisions to assure full, fair, and impartial due process for affected taxpayers. Amends the Inspector General Act of 1978 and other Federal law to establish an Office of Inspector General within the Department of the Treasury and a corresponding Office of Assistant Commissioner (Inspection) within the IRS. Transfers to such Offices the existing audit and investigation units of the Department. Sets forth criteria with respect to: (1) the authority of the Inspector General to conduct an investigation; and (2) the authority of the Secretary in cases of audits or investigations requiring access to sensitive or confidential information. Allows the Secretary to prohibit investigations under specified circumstances. Restricts disclosures by the Inspector General of tax returns and return information. Prohibits records of tax enforcement results from being used to evaluate certain IRS personnel or to impose or suggest production quotas. Requires any temporary regulation issued by the Secretary to be issued as a proposed regulation as well. Directs the Secretary to submit proposed regulations to the Administrator of the Small Business Administration for comment on their impact on small business. Amends the Internal Revenue Code to specify required contents for tax due notices and deficiency notices, including the basis of the deficiency and a breakdown of the total amount into tax, interest, and penalty. Authorizes the Secretary to enter into an agreement with a taxpayer under which the taxpayer may pay tax liability in installments if the Secretary determines that such an agreement will facilitate collection of the liability. Permits the Secretary, after proper notice and a hearing, to modify or annul the agreement upon the finding that the financial condition of the affected taxpayer has significantly changed. Permits the Secretary to modify or annul an agreement if the taxpayer fails to pay any installment or any other tax liability when due or fails to provide requested financial information. Establishes in the IRS the Office for Taxpayers Services, under the supervision of an Assistant Commissioner of Internal Revenue. Directs the Assistant Commissioner to: (1) be responsible for telephone, walk-in, and educational services, and for the design and production of tax and information forms; and (2) prepare annually for presentation to specified congressional committees a joint report (with the Taxpayer Ombudsman for the IRS) on the quality of taxpayer services. Subtitle B: Levy and Lien Provisions - Extends from ten to 30 days the period between the required notice to a person who neglects or refuses to pay tax liability and a levy on such person's salary, wages, or other property. Specifies information that must be incorporated in such notice, including possible alternative actions and the appropriate appeals procedures. Revises the list of property exempt from levy to: (1) increase the exempt amount permitted for certain personal effects, the property of a business, and wages; and (2) provide an express exemption, except under limited circumstances specified in this Act, for the taxpayer's principal residence and any tangible personal property essential to the operation of the taxpayer's business in cases when a levy would prevent the taxpayer from carrying on such business. Prohibits a levy on any property when levy and sales expenses would exceed the fair market value of the levied property. Permits the Secretary to demand surrender of bank accounts only after 21 days in escrow have passed since service of the notice of levy on the accounts. Adds to current law a number of situations in which the Secretary must release a levy. Applies to jeopardy levies the administrative and judicial procedures currently applicable to jeopardy assessments. Permits a taxpayer to bring a civil action against the United States in the Tax Court for judicial review of jeopardy levies and assessments. (Under current law an action for judicial review of jeopardy assessments may be filed only in district court.) Increases the time during which a taxpayer may petition for review. Describes jurisdictional requirements. Allows an administrative appeal of tax liens and requires the immediate issuance of a certificate of release of any lien determined to have been erroneously filed. Subtitle C: Proceedings by Taxpayers - Authorizes an award of reasonable administrative costs to the prevailing party in proceedings by taxpayers before the IRS. Permits a taxpayer to bring a civil action for damages resulting from: (1) the failure of any Federal officer or employee to release a tax lien on the taxpayer's property; and (2) the careless, reckless, or intentional disregard of internal revenue laws by any Federal officer or employee, unless the taxpayer is contributorily negligent. Authorizes a damage award, to a $10,000 maximum, to the United States in cases of frivolous or groundless taxpayer claims. Subtitle D: Tax Court Jurisdiction - Grants to the Tax Court jurisdiction to enjoin premature assessments if the taxpayer has filed a timely petition for review. Provides for review of such injunctive orders by the U.S. Court of Appeals. Grants to the Tax Court jurisdiction to enforce payment of refunds of overpayment and interest to taxpayers. Places on the Secretary the burden of proof of justifying any failure to refund, credit, or offset relevant amounts with respect to a taxpayer. Entitles a prevailing taxpayer to reasonable litigation costs and an interest rate of 120 percent of the overpayment rate with respect to refunds. Grants to the Tax Court jurisdiction to: (1) review jeopardy assessment sales of assets; (2) redetermine interest under certain circumstances when a taxpayer claims an overpayment of interest; and (3) modify decisions in certain estate tax cases whose payment dates have been extended. Vests in the Tax Court original jurisdiction over any civil action against the Secretary for the recovery of any tax, additions to tax, and penalties with respect to income, estate, gift, and certain excise taxes. Title II: Excise Tax Provisions - Prohibits, with limited exceptions, the imposition of the excise tax on diesel and aviation fuels in connection with sales to a purchaser for use in public intercity, local, or school buses or for statutorily nontaxable uses (includes off-highway business uses, State or local government uses, and shipping uses). Sets forth registration requirements for both sellers and purchasers participating in exempt sales. Establishes reporting requirements for producers and importers and penalties for failure to report. Permits expedited procedures for refunds or income tax credits with respect to retail sales of diesel and aviation fuel employed in nontaxable uses. Provides for the payment of interest in connection with such refunds. Treats marine retailers of taxable fuel as producers for purposes of the excise tax on diesel and aviation fuels. Excludes from determinations of the distilled spirits tax credit for wine content and flavors content any wine alcohol that exceeds two and one-half percent of the finished product. Exempts from the occupational tax on distilled spirits plants proprietors of plants producing 10,000 or fewer proof gallons per year exclusively for fuel use. Doubles the rate of the gas guzzler tax. Title III: Miscellaneous Provisions - Extends for one year to July 1, 1989, the provisions of the Deficit Reduction Act of 1984 relating to the collection of nontax debts owed to Federal agencies.
United States · United States Congress · 29 March 1988
Constitutional Amendment - Declares that the Congress has the power to set limits on campaign expenditures by, in support of, or in opposition to any candidate in any primary or other election for Federal office. Declares that the States have such power with respect to State or local elections.
United States · United States Congress · 25 March 1988
Designates as the John C. Stennis Space Center the National Space Technology Laboratories of the National Aeronautics and Space Administration located in Bay St. Louis, Mississippi.
United States · United States Congress · 23 March 1988
Omnibus Antidrug Abuse Act of 1988 - Title I: Drug Enforcement and Personnel Enhancement - Subtitle A: Asset Forfeiture Fund Amendments Act of 1988 - Department of Justice and Department of Treasury Assets Forfeiture Fund Amendments Act of 1988 - States that receipts and disbursements out of the Department of Justice Assets Forfeiture Fund and the Customs Forfeiture Fund: (1) shall not be included in the totals of the Federal or congressional budget; (2) shall be exempt from any general budget limitation imposed by statute on expenditures and net lending of the Government; and (3) shall not be included for purposes of calculating the deficit. States that the Department of Justice and the U.S. Customs Service, with respect to receipts and disbursements from such funds, shall be considered off-budget Federal entities. States that amounts to be disbursed out of such funds shall not be subject to limitation by appropriations Acts. Amends the Tariff Act of 1930 to provide that the Customs Forfeiture Fund shall be available to the U.S. Customs Service permanently. Authorizes the transfer of funds from the Department of Justice Assets Forfeiture Fund to the Building and Facilities account of the Federal prison system for the construction of correctional institutions, and to the Support of United States Prisoners in non-Federal Institutions account of the Department of Justice. Allows the Attorney General, with respect to the DOJ Assets Forfeiture Fund, and the Commissioner of Customs, with respect to the Customs Forfeiture Fund, to exempt the procurement of supplies and services under such funds if necessary to maintain the security and confidentiality of related criminal or civil investigations. Amends the Controlled Substances Act to require the Attorney General to ensure the equitable transfer of forfeited property to the appropriate State and local law enforcement agency or prosecutor's office. Subtitle B: State and Local Narcotics Control Assistance Act of 1988 - Part A: Establishment of the Bureau of Justice Assistance - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to require the Director of the Bureau of Justice Assistance to: (1) develop an annual State and Local Strategic Drug Control Plan; and (2) publish and disseminate information on the condition and progress of drug control activities. Requires the Bureau to: (1) coordinate Federal, State, and local government efforts toward a national drug control strategy; (2) serve as the coordinating Federal agency with respect to the submission of State and local applications for grant-in-aid programs under the Antidrug Abuse Act of 1986; and (3) maintain a liaison with Federal agencies having drug control authority. Part B: Drug Control Formula Grant Program - Authorizes the Bureau to make grants to States having approved statewide drug control strategies for: (1) Zero Tolerance Enforcement Programs that effect heightened public awareness of and support for local drug control enforcement projects; (2) Multi-Jurisdictional Task Force Programs; (3) Drug Control Law Enforcement Training Programs; (4) Multi-Jurisdictional Intelligence and Data Sharing Programs; (5) Judicial Drug Control Training Programs; (6) Prison Treatment Programs; (7) Drug Treatment for Youthful Offenders Programs; and (8) Statewide and National Intelligence Systems Programs. Requires the executive officer of each participating State to designate a State drug control office to: (1) prepare applications to obtain funds under this Program; and (2) administer such funds. Requires the chief executive officer of each participating State to maintain a State Drug Control Board to: (1) analyze the drug control problems within the State; (2) prepare a statewide drug control strategy; (3) receive, review, and approve (or disapprove) applications from State agencies and units of local government; (4) prepare annual reports containing assessments of the State drug control program; and (5) assure fund accountability, auditing, and evaluation of programs and projects funded under the Program. Permits the establishment of local drug control offices to prepare and coordinate drug control strategies and implement the provisions of this Act at the local level. States that each jurisdiction which is eligible to have a local drug control office shall establish local drug control boards to: (1) analyze the drug control problem within that jurisdiction; (2) prepare a jurisdiction-wide drug control strategy; (3) receive, review, and approve (or disapprove) applications from units of local government; and (4) prepare annual reports containing assessments of the drug control program. Directs the Bureau to establish a National Drug Control Assistance Coordination Board to provide for the representation of drug control agencies at the Federal, State, and local levels for the purpose of articulating national drug control priorities, programs, and resource needs. Sets forth: (1) State application procedures under the Program; (2) certain limitations on the use of Program funds for administrative expenses; and (3) procedures for the allocation and distribution of Program funds. Part C: Drug Control Discretionary Grant Program - Authorizes the Bureau to develop programs and make grants to public agencies and private nonprofit organizations for technical assistance, training, and national scope and demonstration projects in support of any of the purposes specified in part B of this subsection (Drug Control Formula Grant Program), and any purpose specified in the strategic drug control plan developed by the Bureau. Sets forth application requirements with respect to such program and procedures for the allocation and distribution of program funds. Provides that grants under this program shall be for a period not to exceed three years (may be extended for up to two years under certain circumstances). Part D: Targeted State and Local Strategic Drug Control Plan - Requires the Bureau to complete an annual National Strategic Drug Control Plan which targets the most critical drug control problems that are most effectively resolved at the State and local levels. Part E: Miscellaneous Amendments to Justice Assistance Act of 1984 - Allows Criminal Justice Facility Construction grants to cover 80 percent of the estimated costs of approved construction. (Current law allows such grants to cover 20 percent of such costs.) Part F: Administrative Provisions - Authorizes the Bureau to establish such rules, regulations, and procedures as may be necessary to carry out the purposes of this subtitle. Directs the Bureau to prepare a "Program Brief" and an "Implementation Guide" for each of the programs and projects contained in the formula grant programs. States that the functions, powers, and duties specified in this subsection to be carried out by the Bureau shall not be transferred elsewhere in the Department of Justice unless specifically authorized by the Congress. Allows the Bureau to arrange with and reimburse other Federal departments and agencies for the performance of functions under this subtitle only if the funds are to benefit the units of State and local government. Sets forth program and project evaluation and reporting requirements. Part G: Funding - Authorizes appropriations for FY 1989 through 1991 to carry out the grant programs authorized under this subtitle. Authorizes appropriations for FY 1989 for salaries and expenses of the Bureau. Part H: Relationship with the Justice Assistance Act of 1984 - Directs the Bureau to administer any funds available to it under the Omnibus Crime Control and Safe Streets Act of 1968 in such a manner as to compensate for the increase in cases resulting from apprehensions and accelerated prosecutions of persons accused of drug trafficking, possession, and related offenses. Encourages State and local jurisdictions to participate in funding under this Act. Subtitle C: Chemical Diversion and Trafficking Act of 1988 - Chemical Diversion and Trafficking Act of 1988 - Amends the Controlled Substances Act to establish recordkeeping and reporting requirements for the manufacture, distribution, importation, and exportation of listed precursor and essential chemicals. Prohibits the distribution of such chemicals unless the recipient provides a certification of lawful use and proper identification. Establishes exemptions from such requirements: (1) for the distribution of such chemicals between agents or employees within a single facility; (2) for the delivery of such chemicals to or by common carriers; (3) where the Attorney General determines that such requirements are not necessary for the enforcement of this Act; and (4) where products containing such chemicals are lawfully marketed under the Federal Food, Drug, and Cosmetic Act. Establishes an import-export notice and declaration requirement for listed precursors and essential chemicals. Includes as precursor chemicals: (1) N-Acetylanthranilic acid; (2) Anthranilic acid; (3) Ergotamine tartrate; (4) Ergonovine maleate; (5) Phenylacetic acid; (6) Ephedrine; (7) Pseudoephedrine; (8) Benzyl cyanide; (9) Benzyl chloride; and (10) Piperidine. Includes as essential chemicals: (1) Potassium permanganate; (2) Acetic anhydride; (3) Acetone; and (4) Ethyl ether. Establishes a mechanism and criteria for adding or deleting chemicals from such lists. Prohibits the transfer of commercial tableting and encapsulating machines unless a certification of lawful use and proper identification are provided. Establishes reporting requirements for such transfers. Establishes criminal penalties for the unlawful: (1) possession, manufacture, distribution, sale, importation, or exportation of a precursor or essential chemical; and (2) possession, manufacture, distribution, or importation of drug manufacturing equipment, tableting or encapsulating machines, and gelatin capsules. Subjects all listed precursor and essential chemicals, drug manufacturing equipment, tableting and encapsulating machines, and gelatin capsules which have been imported, exported, manufactured, possessed, or distributed in violation of such Act (as well as all conveyances and equipment) to forfeiture to the United States. Directs the Attorney General to maintain an active program, both domestic and international, to curtail the diversion of precursor and essential chemicals. Grants the Attorney General subpoena power with respect to precursor and essential chemicals. Subtitle D: Comprehensive Federal Law Enforcement Officer Improvements Act of 1988 - Comprehensive Federal Law Enforcement Officer Improvements Act of 1988 - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to increase the basic level of public safety officer death benefits. Removes the requirement that parent beneficiaries be dependents of the deceased officer. Establishes the National Advisory Commission on Law Enforcement to study the methods and rates of compensation of law enforcement officers. Requires the Commission to report the results of such study to the President and the Congress within six months of enactment of this Act. Subtitle E: Deportation of Convicted Foreign Drug Inmates - Violent Criminal Alien Deportation Act - Allows the Attorney General to order the deportation of any alien convicted of an aggravated violent felony. Allows the District Director of the Immigration and Naturalization Service for the district in which the alien was sentenced and convicted to issue the order of deportation on behalf of the Attorney General. Sets forth procedures for the appeal of such a deportation order. Subtitle F: Customs Enforcement Amendments Act of 1988 - Customs Enforcement Amendments Act of 1988 - Requires the pilot of any aircraft, prior to departing the United States, to comply with advance notification and reporting requirements prescribed by the Secretary of Commerce. Establishes civil penalties for violations of such requirements. Increases the penalties for failing to declare controlled substances brought into the United States. States that a declaration of forfeiture by a customs officer shall have the same force and effect as a final decree and order of forfeiture in a judicial forfeiture proceeding in a U.S. District Court. Provides that title in such forfeited property shall be deemed to vest in the United States free of any liens or encumbrances (with certain exceptions). Allows the Secretary of the Treasury to retain forfeited property for official use. Allows the Secretary to transfer forfeited property to any Federal agency, to any State or local law enforcement agency, or to any foreign government that cooperates with the U.S. Customs Service in joint enforcement operations. States that any person who is convicted of a criminal offense under any law administered or enforced by the Customs Service involving the Bank Secrecy Act, Money Laundering Act, or the Controlled Substances Act shall be fined the reasonable costs of the investigation and prosecution. Authorizes the Secretary of State to make regulations prescribing procedures for marking the passports of those convicted of controlled substances offenses. Provides for the revocation of the passports of those convicted of a controlled substances violation, or any criminal violation of the Bank Secrecy Act or the Money Laundering Act. Establishes procedures for the reissuance of such passports. Grants the Secretary of the Treasury certain powers (including the power to subpoena witnesses and compel their testimony) which are necessary to the enforcement of laws relating to the importation or exportation of prohibited merchandise. Amends the Racketeer Influenced and Corrupt Organizations (RICO) statute to include in the definition of "racketeering activity" acts relating to: (1) the illegal exportation of munitions; (2) the illegal exportation of merchandise; (3) criminal violations of the Trading With the Enemy Act; or (4) criminal sanctions under the International Emergency Economic Powers Act. Amends the Federal Aviation Act of 1958 to provide civil penalties for failing to report the transfer of ownership of an aircraft to the Secretary as required under such Act. Subjects such aircraft to seizure and forfeiture. Subtitle G: Authorization of Additional Appropriations for Drug Enforcement Personnel, Fiscal Year 1989 - Authorizes additional appropriations for FY 1989 for the: (1) Coast Guard for drug enforcement personnel; (2) U.S. Customs Service for drug enforcement personnel; (3) Immigration and Naturalization Service Border Patrol for drug interdiction personnel; (4) Immigration and Naturalization Service for criminal investigation personnel, and for the Organized Crime Drug Enforcement Task Force in New York City; (5) Bureau of Alcohol, Tobacco, and Firearms; (6) Drug Enforcement Administration; (7) Federal Bureau of Investigation (FBI) for drug enforcement personnel; (8) U.S. Marshals Service; (9) Federal Prison System; and (10) U.S. Attorneys. Subtitle H: Miscellaneous Law Enforcement Provisions - Authorizes rewards to be paid for assisting in, or furnishing information which leads to, the capture of an escaped Federal prisoner or a person who has violated parole or probation or defaulted on bail bond. Makes it unlawful for any person to carry a dangerous weapon into a Federal courthouse. Authorizes the Attorney General to make payments for the support of U.S. prisoners in non-Federal institutions. Authorizes appropriations for FY 1989 through 1991 for the President's Media Commission on Alcohol and Drug Abuse Prevention. Title II: International Narcotics Control and Assistance to Foreign Countries - Subtitle A: International Drug Eradication Improvement Program - Establishes within the Department of State, under the Office of International Narcotics Matters, an International Special Operations Drug Eradication Squadron to: (1) provide special assistance to drug source countries who request drug eradication assistance; and (2) participate in joint international drug eradication operations in drug source countries. Authorizes appropriations for FY 1989 for the International Narcotics Matters program at the Department of State for the procurement and maintenance of aircraft and for Squadron personnel. Directs the Secretary of State to establish guidelines and procedures to govern the deployment of the Squadron. Subtitle B: International Narcotics Matters Improvement and Special Assistance Programs - Establishes under the Agency for International Development (AID) a special economic assistance incentive grant program to provide assistance to drug source countries that meet specific eradication goals during FY 1989, 1990, and 1991. Sets forth grant eligibility requirements. Authorizes appropriations for FY 1989 through 1991 for AID. Requires the Comptroller General of the United States to monitor such program. Requires the Attorney General, the Director of AID, and representatives of the House and Senate to meet at the start of FY 1991 to consider whether such program should be continued beyond FY 1991. Subtitle C: Amendments to Foreign Assistance Act of 1961, as Amended - Amends the Foreign Assistance Act of 1961 to list additional factors to be considered by the President when determining whether to certify that a foreign country is cooperating with the United States in its international narcotics control efforts. Subtitle D: International Narcotics Matters Authorization of Appropriations - Authorizes appropriations for FY 1989 and 1990 for the economic assistance incentive grant program. Earmarks specified amounts of FY 1989 and 1990 appropriations for: (1) developing safe and effective herbicides for use in the aerial eradication of coca; (2) the procurement of weapons to defend aircraft involved in narcotics control efforts; and (3) pilot and aircraft maintenance training for narcotics control activities. Provides that funds withheld from countries which fail to take adequate steps to halt illicit drug production or trafficking may be reallocated to countries which take such steps. Lists additional requirements (regarding coca production, possession, and distribution) which must be met by Bolivia before receiving FY 1989 assistance. Limits FY 1989 and 1990 international narcotics control assistance for Mexico. Withholds $1,000,000 of such assistance until Mexico has fully investigated (and prosecuted those responsible for) the murder, detention, and torture of certain Drug Enforcement Administration (DEA) agents. Directs the Assistant Secretary of State for International Narcotics Matters to provide more narcotics control assistance to those drug-transit countries which are not "major drug-transit countries" and which are cooperating with the United States in its international narcotics control efforts. Authorizes additional funding for activities aimed at increasing awareness of the efforts of production and trafficking of illicit narcotics in source and transit countries. Directs the Secretary of State and the Attorney General to develop a model extradition treaty with respect to narcotics-related violations, a model legal assistance treaty, and model comprehensive anti-narcotics legislation. Subjects any transfer by the United States of property seized or forfeited in connection with narcotics-related activities to a foreign country for narcotics control purposes to the regular reprogramming procedures applicable under the Foreign Assistance Act of 1961. Requires that the annual narcotics control reports include: (1) a description of the assistance provided by the DEA and the Customs Service to each country; (2) a description of the assistance provided by each country to the DEA and Customs Service; (3) an expression, in numerical terms, of achievable reductions in illicit drug production; and (4) a description of U.S. assistance denied to each major illicit drug producing and drug-transit country. Subtitle E: Latin American Antidrug Strike Force - Expresses the sense of the Congress that: (1) the operations of international illegal drug smuggling organizations pose a threat to the national security of the member states of the Organization of American States (OAS); (2) illegal international drug smuggling organizations threaten to overwhelm small nations; (3) members of OAS should coordinate their efforts to fight the illegal drug trade; (4) the formation of a multinational strike force to conduct operations against illegal drug smuggling organizations is necessary; (5) the United States should initiate diplomatic discussions to achieve an agreement to establish and operate the Latin American Antidrug Strike Force; and (6) the United States stands ready to provide equipment, training, and financial resources to support the Strike Force, but believes that Strike Force personnel should be provided by those states facing the most serious threat. Establishes the position of Ambassador at Large and Coordinator for Western Hemisphere Antidrug Efforts to: (1) coordinate the efforts of all U.S. bureaus and agencies involved in antidrug efforts; (2) report to the Secretary and to the Chairman of the National Drug Policy Board on the effectiveness of the operations and level of cooperation of such bureaus and agencies; (3) be a member of all interagency groups with authority or oversight over U.S. international drug policy or operations; (4) undertake diplomatic discussions with OAS members regarding the formation of a multinational strike force intended to conduct operations against international illegal drug trafficking organizations in the Western Hemisphere; and (5) seek to secure participation in the strike force by those Western Hemisphere states most threatened by international illegal drug trafficking organizations. Directs the Secretary to report to specified congressional committees on the progress made toward establishing the multinational strike force. Requires the Secretary of Defense to develop a plan for the establishment, training, equipping, and operation of the multinational strike force. Title III: Drug Interdiction Asset Improvement and Enhancement - National Drug Interdiction Asset Improvement and Enhancement Act of 1988 - Subtitle A: Coast Guard - Authorizes appropriations for FY 1989 for the Coast Guard for the procurement of marine and air drug interdiction assets. Subtitle B: United States Customs Service - Authorizes appropriations for FY 1989 for the U.S. Customs Service for the procurement, operation, and maintenance of certain drug interdiction assets. Subtitle C: Department of Defense Drug Interdiction Assistance - Department of Defense Drug Interdiction Assistance Act of 1988 - Authorizes appropriations for FY 1989 for the Department of Defense for the enhancement of drug interdiction assistance activities. Subtitle D: Drug Enforcement Administration - Authorizes appropriations for FY 1989 for the DEA for the establishment of an International Drug Interdiction helicopter force and for the enhancement of the El Paso Intelligence Center. Subtitle E: Immigration and Naturalization Service/Border Patrol - Authorizes appropriations for FY 1989 for the Department of Justice for the procurement of drug interdiction-related equipment for Border Patrol drug enforcement personnel. Subtitle F: Establishment of Interagency Southwest Border Drug Interdiction Mobile Corridor Task Force - Establishes an Interagency Southwest Border Drug Interdiction Mobile Corridor Task Force to: (1) conduct a joint drug interdiction operation between ports of entry along the southwest border of the United States, from Texas to California; (2) assist and augment other law enforcement agencies along such border in the interdiction of illegal drugs and the arrest of narcotics traffickers; and (3) assist State and local law enforcement officials along such border in the interdiction of illegal drugs and the arrest of narcotics traffickers. Authorizes appropriations for FY 1989 for the Department of Justice for such task force. Subtitle G: United States-Bahamas Drug Interdiction Task Force - Authorizes appropriations for FY 1989 for the U.S.-Bahamas Drug Interdiction Task Force. Subtitle H: Special Drug Interdiction Support - Authorizes appropriations for FY 1989 for Puerto Rico, Jamaica, the Dominican Republic, and Hawaii for special drug interdiction support. Requires the recipients of special drug interdiction assistance to submit periodic reports to the Congress regarding the status of the procurement of resources and related operation and maintenance expenditures authorized under this subtitle. Title IV: Demand Reduction - Subtitle A: Treatment and Rehabilitation - Amends the Public Health Service Act to authorize the Secretary of Health and Human Services to establish drug abuse demonstration projects for the treatment and rehabilitation of drug dependent offenders who could otherwise be subject to incarceration. Authorizes appropriations for FY 1989 through 1991 to carry out such projects. Subtitle B: Alcohol and Drug Abuse Treatment and Rehabilitation - Alcohol and Drug Abuse Treatment and Rehabilitation Improvement Act of 1988 - Authorizes appropriations for FY 1989 through 1991 for the basic Alcohol, Drug Abuse and Mental Health Block Grant Program. Requires that at least 49 per cent of such appropriations be made available for alcohol and drug abuse programs. Authorizes appropriations for FY 1989 through 1991 for substance abuse emergency drug treatment programs to be targeted to those States and communities where the substance abuse problem is most acute. Requires that all States eligible to receive basic and emergency Alcohol, Drug Abuse, Mental Health Block Grants develop Statewide substance abuse treatment facilities plans. Allows such States to expend up to 1.5 percent of their grants to develop and prepare such plans, and up to 40 per cent of such grants to acquire, construct, or renovate such facilities. Subtitle C: Amendments to the Drug-Free Schools and Communities Act - Amends the Drug-Free Schools and Communities Act of 1986 to authorize appropriations for FY 1988 through 1991 to carry out the provisions of such Act. Makes technical amendments to such Act with respect to eligibility, application, and reporting requirements. Title V: National Drug Enforcement Agency Reorganization and Coordination - Subtitle A: Establishment of Office of Enforcement and Border Affairs in Department of Treasury - National Border Coordination and Reorganization Act of 1988 - Part A: Establishment and Officers - Establishes within the Department of the Treasury the Office of Enforcement and Border Affairs, which shall consist of: (1) the Office of the Assistant Secretary of the Treasury for Enforcement; and (2) the Coast Guard. Provides that the Office of Enforcement and Border Affairs shall be headed by the Under Secretary of the Treasury for Enforcement and Border Affairs. Establishes within the Office of Enforcement and Border Affairs: (1) the Office of Border Management Affairs, which shall be headed by the Assistant Secretary of the Treasury for Border Management Affairs; and (2) the Office of Narcotics Interdiction, which shall be headed by the Assistant Secretary of the Treasury for Narcotics Interdiction. Part B: Transfer of the Coast Guard to Office of Enforcement and Border Affairs - Transfers the Coast Guard from the Department of Transportation to the Office of Enforcement and Border Affairs of the Department of the Treasury. Subtitle B: Department of Defense Drug Interdiction Reorganization - Establishes within the Office of the Assistant Secretary of Defense for International Security Affairs the position of Deputy Assistant Secretary of Defense for International Drug Interdiction and Enforcement to supervise Department of Defense drug interdiction and enforcement activities. Subtitle C: Establishment of a Senate Select Committee on Narcotics Abuse and Control - Establishes the Senate Select Committee on Narcotics Abuse and Control which shall have the authority to: (1) conduct a comprehensive study and review of the problems of narcotics abuse and control; and (2) review any recommendations made by the President, or any Federal department or agency, relating to programs or policies affecting narcotics abuse or control. Authorizes appropriations for FY 1989 through 1991 for salaries and expenses of such Committee. Sets forth Committee reporting requirements. Title VI: Research and Development for Law Enforcement Agencies - Subtitle A: Establishment of New Research and Development Programs to Assist Federal Law Enforcement Agencies - Directs the Attorney General to establish a Research and Technology Group under the National Drug Policy Board to review the research, development, technology, and evaluation programs of the Department of Defense and development programs of other nondefense Federal agencies to assist their applicability to the operations, programs, and missions of the Federal law enforcement agencies. Directs the Attorney General to establish a Research, Technology and Acquisition Advisory Board to make recommendations to the National Drug Policy Board through the Research and Technology Group. Requires the President to designate and establish within existing facilities of the Department of Defense, the Department of Justice, the Department of Energy, the National Security Agency, and the Central Intelligence Agency, at least eight new National Technology Centers to develop technologies for application to Federal law enforcement missions. Redesignates certain existing Government facilities as National Technology Development Centers. Requires the Comptroller General of the United States to monitor the establishment of such centers. Subtitle B: Cargo Container Drug Detection Research and Development - Authorizes appropriations for FY 1989 for the U.S. Customs Service for accelerating the development and availability of X-ray detection, nitrate detection, or other technologies to be utilized for the detection of illegal narcotics in cargo containers entering the United States. Title VII: Drug Enforcement Training Improvement - Subtitle A: The Federal Law Enforcement Training Center Improvement Act of 1988 - Federal Law Enforcement Training Center Improvement Act of 1988 - Authorizes appropriations for FY 1989 for the Federal Law Enforcement Training Center to increase the level of drug enforcement training. Authorizes appropriations for FY 1990 and 1991 for the Federal Law Enforcement Training Center. States that support for the State and local law enforcement training program and the training programs for drug enforcement officers from foreign countries shall be maintained at no less that the FY 1989 level during such years. Directs the Secretary of the Treasury to expand the advanced training programs for Federal law enforcement agencies at the Marana, Arizona, satellite facility of the Federal Law Enforcement Training Center. Requires the Secretary to submit reports to the appropriate congressional committees on such expansion. Subtitle B: Department of Justice Training Facilities Improvement Act of 1988 - Department of Justice Training Facilities Improvement Act of 1988 - Authorizes appropriations for FY 1989 for the Department of Justice for existing law enforcement training facilities. Authorizes appropriations for FY 1989 for the expansion of such facilities and for new Department training facilities. Directs the Attorney General to report to the appropriate congressional committees on plans for improving such facilities. Subtitle C: Federal Law Enforcement Language Training Improvement Act of 1988 - Authorizes the Department of Defense to provide foreign language training at the Defense Language Institute to special agents of Federal civilian agencies involved in drug law enforcement. Authorizes the Department of State to provide similar training at the Foreign Service Institute. Authorizes the Drug Enforcement Administration, the Customs Service, and the Immigration and Naturalization Service to: (1) detail investigative personnel to such Institutes; and (2) reimburse the Departments of Defense and State for the cost of such training. Authorizes appropriations for the Customs Service, the Drug Enforcement Administration, and the Immigration and Naturalization Service for such training. Subtitle D: Authorization of Appropriations for Special Training Centers - Authorizes appropriations for FY 1989 for the Bureau of Justice Assistance for the establishment of a national training center in El Reno, Oklahoma, for the training of Federal, State, and local prison officials in drug rehabilitation programs. Establishes the National Advisory Panel on Prison Rehabilitation Programs to oversee the operation of such center. Title VIII: Drug Testing in the Private Sector - Prohibits any employer who engages in interstate commerce or in the production of goods for commerce, based upon a drug test administered to an applicant or employee (unless the drug test is conducted in a laboratory which meets specified requirements) from: (1) refusing to hire an applicant for employment; (2) taking adverse action against an employee; or (3) discharging an employee. Subjects any employer who takes such prohibited actions to civil penalties. Title IX: Congressional Policy Regarding Additional Funding for Fiscal Year 1989 for Antidrug Abuse Programs - States how the levels of new budget authority and outlays required to carry out the programs, activities, and initiatives contained in this Act shall be accommodated in the budget process. Title X: Funding; Accounts - Subtitle A: Offsetting Revenue and Savings to Cover the Cost of the Act - Authorizes appropriations for FY 1989 for the Internal Revenue Service for: (1) processing tax returns; (2) examination and appeals; and (3) investigations, collections, and taxpayer service. Authorizes appropriations for FY 1989 for the Bureau of Alcohol, Tobacco, and Firearms to increase the number of special occupational tax enforcement and collection personnel. Establishes in the Department of the Treasury the position of Under Secretary of the Treasury for Debt Collection and Credit Management who shall be responsible for: (1) advising the President with respect to Federal credit management and debt collection policy; (2) providing leadership, direction, guidance, and monitoring of the executive agencies in credit management and debt collection and related financial reporting; (3) reviewing executive agency credit management and debt collection plans and policies; (4) preparing comprehensive debt collection and credit management plans; and (5) promulgating regulations to carry out this subtitle. Sets forth minimum guidelines with respect to such credit management and debt collection plans and policies. Requires the Comptroller General to submit a report to the Congress containing an analysis of the Under Secretary's comprehensive debt collection and credit management plans. Directs the Secretary of the Treasury to establish Federal credit management policies and promulgate regulations implementing this subtitle. Directs the Secretary to prescribe minimum requirements for contracts for all loans or loan guarantees governed by this subtitle. Establishes debt collection goals for FY 1989. Directs the Secretary to establish debt collection targets for Federal agencies. States that agencies which exceed their debt collection targets by a certain amount shall receive additional funding for that fiscal year. States that agencies which fail to meet their targets shall have their funding reduced. Directs the Secretary to promulgate regulations which prescribe standards for use by executive agencies in developing proposals for debt collection targets. Establishes an Antidrug Abuse Trust Fund. Provides for the transfer of certain taxes to the Trust Fund account.
United States · United States Congress · 21 March 1988
Designates the period beginning September 15 and ending October 15 each year as National Hispanic Heritage Month. (Current law designates the week including September 15 and 16 each year as National Hispanic Heritage Week.)
United States · United States Congress · 18 March 1988
Emergency Assistance for the Nicaraguan Democratic Resistance Act - Transfers to the President a specified sum of unobligated funds to provide humanitarian assistance to the Nicaraguan democratic resistance and transportation for such assistance. Earmarks a specified amount of such assistance for the purchase, repair, and transportation of communications equipment. Provides that such transferred funds shall remain available until March 31, 1989. Directs the Secretary of Defense to make available through March 31, 1989, passive air defense equipment to assure the safety of transportation provided under this Act. Provides that, after a ceasefire is negotiated between the Government of Nicaragua and the resistance, delivery of the remaining assistance shall be made in accordance with the terms of the ceasefire agreement. Welcomes proposals by the President to the Congress for bilateral and multilateral action to: (1) provide additional economic assistance to the democratic countries of Central America; (2) facilitate the growth of their economies; (3) provide a more realistic plan to assist such countries in managing their foreign debt; (4) develop these initiatives in concert with democratic allies; and (5) lift the embargo on trade and other transactions against Nicaragua, and include Nicaragua as eligible for assistance, if it is in compliance with the Guatemala Accords. Authorizes the President, after consulting with congressional leaders, to submit to the Congress requests for additional assistance to the resistance anytime within 12 months after enactment of this Act. Sets forth congressional priority procedures for taking up such requests.
United States · United States Congress · 16 March 1988
Firearms Detection Act of 1988 - Amends the Federal criminal code to make it unlawful for any person to manufacture, assemble, import, sell, possess, receive, ship, or deliver any firearm which is not: (1) as detectable as the Minimum Standard Security Exemplar, after removal of grips, stocks, and magazines, by walk-through metal detectors commonly used at U.S. airports; or (2) impregnated with barium sulfate, or a similar compound, to facilitate detectability by cabinet x-ray systems. Defines the term "Minimum Security Standard Exemplar" to mean a firearm substitute used for testing that resembles a revolver, is made of stainless steel, and weighs four ounces. States that nothing in this Act shall require the Federal Aviation Administration (FAA) to utilize the Minimum Security Standard Exemplar as an FAA detection standard. Prohibits the Secretary of the Treasury from authorizing the importation of undetectable firearms. Directs the Administrator of the FAA to conduct research to improve the effectiveness of airport security metal detectors and airport security x-ray systems. Allows the Secretary, when appropriate because of changed technology, to submit proposed legislation to amend the definition of Minimum Security Standard Exemplar. Directs the Administrator of the FAA, the Director of the Secret Service, and the Director of the Marshals Service to conduct a study to identify available equipment capable of detecting the Minimum Security Standard Exemplar while distinguishing innocuous metal objects. Provides increased criminal penalties for using or carrying an undetectable firearm during the commission of a crime of violence or a drug trafficking crime.
United States · United States Congress · 14 March 1988
Amends Federal bankruptcy provisions to exclude property interests in, or contract rights to, hydrocarbons and other minerals produced with hydrocarbons from a debtor's estate to the extent that such debtor has contractually transferred such interests or rights.
United States · United States Congress · 14 March 1988
Declares that the President should: (1) posthumously award the Presidential Medal of Freedom to Charles E. Thornton, Lee Shapiro, and Jim Lindelof in honor of their efforts to document the Afghan struggle for freedom; and (2) present the award to those individuals' families on March 21, 1988, the start of the new year in Afghanistan.
United States · United States Congress · 4 March 1988
Federal Employees Leave Bank Act of 1988 - Directs the Office of Personnel Management to establish a voluntary leave bank program under which: (1) annual leave may be contributed to a leave bank established by the employing agency; and (2) an employee experiencing a medical emergency may use leave from such leave bank. Directs each agency to establish a leave bank (or leave banks) from annual leave contributed by its employees. Requires each agency to establish a Leave Bank Board to administer the leave bank. Requires employees to make a written application to the Board requesting that a specified number of their annual leave hours be transferred to the leave bank. Allows an employee to state a concern and desire to aid a specified leave recipient or a proposed leave recipient. Authorizes the Board to use such statements in making determinations concerning leave application approvals. Sets forth a formula for determining how much leave an employee may contribute to a leave bank. Declares an employee eligible to be a leave recipient if such employee: (1) experiences a medical emergency and applies to the leave bank for leave; and (2) has contributed the required minimum number of hours to the leave bank in the same calendar year that such employee applies for leave and the contribution is made before the employee experiences the emergency. Sets forth requirements for an application for the receipt of contributions of leave and for the use of such leave. Authorizes such leave to be substituted retroactively for periods of leave-without-pay or used to liquidate an indebtedness for advanced leave. Provides that when the employment of a leave recipient terminates, any approved leave from a leave bank may not: (1) be transferred to another leave bank; (2) be included in any lump-sum payment upon separation from service; or (3) be made available for recredit upon reemployment. Provides that the prohibition on gifts to supervisors does not apply to the voluntary leave bank program. Directs the Board to monitor the status of the medical emergency and establish procedures to ensure that a leave recipient does not use or receive leave after the medical emergency ceases to exist. Prohibits an employee from intimidating, threatening, or coercing any other employee for the purpose of interfering with such employee's right to contribute, receive, or use annual leave from a leave bank. Requires the voluntary leave bank program to be implemented not later than four months after the date of enactment of this Act. Terminates such program five years after such date.
United States · United States Congress · 3 March 1988
Designates the week of June 26 through July 2, 1988, as National Safety Belt Use Week. Authorizes and requests the President to: (1) urge the people to wear safety belts and use child safety seats; and (2) encourage State and local governments and concerned organizations and officials to promote greater use of these safety devices.
United States · United States Congress · 1 March 1988
Expresses the sense of the Senate that the Construction Grants Program under the Clean Water Act should be fully funded and implemented as authorized and intended by the Water Quality Act of 1987.
United States · United States Congress · 19 February 1988
Authorizes the Secretary of the Interior to construct, operate, test, and maintain the Lake Meredith Salinity Control Project, New Mexico and Texas, to improve the quality of water to the Canadian River downstream of Ute Reservoir, New Mexico, and entering Lake Meredith, Texas. Authorizes the Secretary to enter into a contract with the Canadian River Municipal Water Authority of Texas (Authority) for the design and construction management of project facilities by the Bureau of Reclamation and for the payment of construction costs by the Authority. Makes it the responsibility of the Authority to operate and maintain the facilities upon completion of construction and testing. Requires the Authority to advance all costs of construction of project facilities as the non-Federal contribution. Declares the Federal share to be all project costs for verification, design preparation, and construction management. Provides for transferring control of the project works to the Authority or to a bonafide entity agreeable to New Mexico and Texas upon completion of construction and testing, or upon termination of activities at the request of the Authority. Authorizes appropriations.
United States · United States Congress · 17 February 1988
Marine Research Act of 1988 - Amends the Marine Protection, Research, and Sanctuaries Act of 1972 to authorize the establishment of Regional Marine Research Centers (Centers) to coordinate, plan, and support research, monitoring, and assessment activities concerned with the environmental quality of marine and coastal waters. Authorizes the Governors of a majority of States in a marine research region to develop and submit for approval to the Marine Research Coordination Board (Board) a combined, interstate proposal for a Center which identifies the research organizations which will participate in the Center and the goals of such Center. Identifies the marine research regions as the Gulf of Maine, Greater New York Bight, Mid-Atlantic Bight, Tropical, Gulf of Mexico, Southern California Bight, North Pacific, Gulf of Alaska and Arctic Seas, and Insular Pacific Regions. Requires each Center to develop and submit for the Board's approval a three-year marine research plan which: (1) identifies research needs and priorities in the region over the next ten years; (2) describes the mechanism for coordinating federally-funded marine research and monitoring activities in the region during the three-year term of the plan: (3) describes the research projects, areas, and programs anticipated to be assisted with appropriations authorized pursuant to this Act; and (4) lists the equipment and supplies used commonly for research projects in the region. Requires that the plan be updated and resubmitted to the Board at least once every three years. Authorizes each Center which has an approved research plan to submit an application to the Board for annual administrative, research, and equipment grants. Sets forth reporting requirements. Requires each Center to support baseline monitoring of fundamental marine environmental conditions and prepare periodic assessments of marine environmental quality and resources in their region. Requires that such assessments be made available to the public as well as to local, State, and Federal agencies, the Board, and State Governors. Authorizes the establishment of the Marine Research Coordination Board at the Federal level to manage and coordinate the efforts of the Centers and report periodically to the Congress on the activities and findings of such Centers. Authorizes appropriations for FY 1989 through 1993.
United States · United States Congress · 17 February 1988
Universal Voter Registration Act of 1988 - Entitles any eligible individual to register for any Federal election by mail, in person, or at the appropriate polling place on the day of an election. Declares that such individual may register in person at: (1) a designated place for such individual's current address; (2) any Federal, State, county, or municipal agency that serves the public directly; or (3) any private agency that voluntarily agrees to register voters. Provides that where a State maintains a system of voter registration, such State shall allow an individual to register to vote for elections held on the date of Federal elections, in the manner provided by an approved State plan. Requires such plan to include: (1) the voter registration form to be used for mail registration; (2) provisions for distribution of such forms; (3) election day voter registration; (4) voter registration in agencies which serve the public directly and at private agencies that voluntarily agree to register voters; (5) provisions for prompt notification of registration acceptance; (6) provisions to inform registrants about voting places and times; (7) registration confirmation to insure accurate, inclusive, and uniform voter registration lists; (8) provisions with respect to registration challenges; and (9) a description of State efforts to actively increase voter registration. Requires each State to submit to the Federal Election Commission for approval a voter registration form which allows registration in person or by mail. Allows the form to be similar or identical to postcard application forms under the Uniformed and Overseas Citizens Absentee Voting Act. Specifies requirements for such form, including that it provide for postage paid return delivery to the appropriate State or local official. Requires agencies subject to this Act to provide for year-round registration services. Requires State and local election officials to provide for the availability of sufficient quantities of registration forms. Requires the chief election official of a State to establish a program to confirm voter registration. Sets forth requirements for such program, including: (1) notification systems concerning deaths and changes of address; (2) non-removal from a voter registration list unless a voter has died, changed residence to another jurisdiction, been convicted of a criminal offense, institutionalized for mental incapacity, or requested removal; and (3) voter registration lists comprised of eligible voters, voters whose registration cannot be confirmed and whose eligibility may be challenged on election day, and individuals who have been removed from such list not more than four years before the date of the election. Sets forth provisions for challenging election votes, including the use of an affidavit ballot for the challenged voter. Declares that voter registration requirements shall not apply to any State which: (1) provides for voter registration procedures which meet or exceed the standards for State plans; (2) does not require voter registration; or (3) adopts the Federal postcard application form. Requires individuals who register to vote on an election day to establish their identity, place of residence, and qualifications at the time of such registration. Requires each polling place to provide a means of processing such registrants separately from other voters. Authorizes the Federal Election Commission to administer this Act and to provide advice and technical assistance to States. Requires the Commission to report to the Congress every two years on: (1) the effectiveness of efforts to establish and maintain voter registration procedures; (2) the administration of voter registration programs; and (3) recommendations on national voter registration standards. Declares any order of the Commission under this Act to be reviewable by the appropriate United States court of appeals. Provides that the appellee shall not be liable for costs. Directs the Commission to make grants to the chief election official of a State which has an approved plan for establishing voter registration programs. Requires such grants to be made to enable and encourage States to computerize voter registration lists and to undertake alternative methods of voter registration. Authorizes the Commission to establish an advisory council of State and local election officials to advise States about voter registration systems. Requires the Commission to develop a formula for the allocation of funds to States and to allocate or reallocate such funds. Requires a State to submit a plan for voter registration to the Commission within two years of enactment of this Act. Requires the Commission to publish proposed regulations for an implementation plan, or portion thereof, for any State which fails to submit a plan or for any State plan determined not to meet the requirements under this Act. Establishes Federal enforcement procedures and penalties for violations of this Act.
United States · United States Congress · 17 February 1988
Designates March 18, 1988, as National Energy Education Day to promote and enhance energy education programs at all grade levels of public and private schools.
United States · United States Congress · 4 February 1988
Veterans' Home Loan Program Improvements Act of 1988 - Establishes an independent Commission on the Veterans' Administration Home Loan Guaranty Program to assess the Veterans Administration (VA) home loan guaranty program. Directs the Commission, within 12 months after at least five Commission members have been appointed, to submit to the Administrator and the Senate and House Veterans' Affairs Committees a report on findings and recommendations with regard to: (1) ways to reduce defaults and foreclosures on VA home loans; (2) ways to reduce VA costs resulting from such foreclosures; (3) the management and disposition of loans made by the VA to finance the sale of properties acquired by the VA as a result of foreclosures; and (4) other administrative matters with regard to the operation of the VA home loan guaranty program. Directs the Administrator, no later than two months after such report is submitted, to submit an interim report to the veterans' committees containing the Administrator's views on the Commission's report and legislation or recommendations proposed by the Commission. Directs the Administrator to submit a final report to the veterans' committees, which includes any action taken up to that point, no later than six months after submission of the Commission's report, together with any recommendations. Terminates the Commission 90 days after the Administrator submits the final report. Amends Federal veterans' benefits provisions to authorize the Administrator to make loans to finance the sale of foreclosed property acquired by the VA at a lower-than-prevailing market rate in order to assure the saleability of such home and the solvency of the Veterans' Administration Home Loan Guaranty Revolving Fund. Makes provisions governing the assumption of VA housing loans applicable to purchases of foreclosed property acquired by the VA.
United States · United States Congress · 4 February 1988
Child Protection and Obscenity Enforcement Act of 1988 - Title I: Child Pornography - Amends the Federal criminal code to make it illegal to use a computer to transport information in interstate or foreign commerce concerning the visual depiction of minors engaging in sexually explicit conduct (child pornography). Establishes criminal penalties for buying, selling, or transferring the custody of a minor: (1) knowing that, as a consequence of the sale or transfer, the minor will be used in child pornography; or (2) with the intent to promote child pornography. States that such sale or transfer must involve: (1) the minor or other actor traveling in interstate or foreign commerce; (2) communications in interstate or foreign commerce; or (3) conduct in a territory or possession of the United States. Requires any person who produces a book, magazine, periodical, film, videotape, or other matter which contains any visual depiction of sexually explicit conduct (which is shipped or intended for shipment in interstate or foreign commerce, or contains material shipped in interstate or foreign commerce) to maintain certain records regarding the performers portrayed in such conduct. Directs the Attorney General to issue regulations regarding the maintenance and availability of such records. Includes the sexual exploitation of children as a predicate offense to the Racketeer Influenced and Corrupt Organizations (RICO) statute. Title II: Obscenity - Makes it a Federal criminal offense to receive or possess, with the intent to distribute, obscene matter which has been transported in interstate or foreign commerce. Makes it a Federal criminal offense to knowingly use a facility or means of commerce to sell or distribute obscene matter in interstate or foreign commerce. Establishes a rebuttable presumption, with respect to Federal criminal offenses involving obscene matter, that obscene matter produced in one State (or outside the United States) which is subsequently located in another State (or in the United States) was transported, shipped, or carried in interstate (or foreign) commerce. Establishes criminal and civil forfeiture procedures with respect to Federal offenses involving obscene material and child pornography. Includes communications by means of cable or subscription television within the prohibition against broadcasting obscene language. Amends the Communications Act of 1934 to modify the penalty provisions of such Act with respect to obscene telephone communications. Amends the Federal criminal code to establish criminal penalties for the possession or sale of obscene matter on Federal property. Adds obscenity offenses to the list of crimes for which the Government may obtain wiretaps.
United States · United States Congress · 4 February 1988
Authorizes the Vietnam Women's Memorial Project, Inc., to construct a statue of a woman Vietnam veteran within the Vietnam Veterans Memorial site in Washington, D.C., to honor and recognize the women of the U.S. armed forces who served in the Vietnam conflict. Subjects the location and design of the statue to approval by the Secretary of the Interior, the Commission of Fine Arts, and the National Capital Planning Commission. Expresses the sense of the Congress that: (1) the addition of the statue is well within the intent of the law authorizing the establishment of the Memorial; and (2) after the addition of such statue, such Memorial will be complete and no further additions to the site should be authorized or undertaken.
![Official portrait of Sen. Bentsen, Lloyd M. [D-TX]](https://www.congress.gov/img/member/b000401_200.jpg)