United States · United States Congress · 4 May 1993
Amends the Elementary and Secondary Education Act of 1965 to reauthorize and revise the program for instruction on the history and principles of democracy in the United States. Requires the program to foster civic responsibility and continue and expand the educational activities of the We the People...The Citizen and the Constitution program. Allows the use of funds for advanced training of teachers in civics and government, after the education program has been implemented. Authorizes appropriations.
United States · United States Congress · 4 May 1993
TABLE OF CONTENTS: Title I: All-Payer Fraud and Abuse Control Program Title II: Revisions to Current Sanctions for Fraud and Abuse Title III: Administrative and Miscellaneous Provisions National Health Care Anti-Fraud and Abuse Act of 1993 - Title I: All-Payer Fraud and Abuse Program - Requires the Secretary of Health and Human Services to establish a national program to control health care fraud and abuse and facilitate Federal, State, and local enforcement of Medicare and Medicaid (titles XVIII and XIX of the Social Security Act (SSA)) fraud and abuse programs. Creates in the Treasury the Anti-Fraud and Abuse Trust Fund. Authorizes appropriations. Amends SSA title XI to provide for the application of sanctions under the Medicare and Medicaid fraud and abuse programs for specified violations to similar violations by any health benefit plan. Requires the Secretary to establish a program through which Medicare beneficiaries may report allegations of fraud by providers under Medicare. Title II: Revisions to Current Sanctions for Fraud and Abuse - Makes revisions in specified current sanctions for fraud and abuse under Medicare and Medicaid and transfers certain of them for application under the new national program created above. Title III: Administrative and Miscellaneous Provisions - Requires providers to submit claims in a uniform format according to standards prescribed by the Secretary. Amends SSA title XI part A to direct the Secretary to publish in the Federal Register a listing of all final adverse actions taken during during the quarter. Requires the Secretary to establish a national health care fraud and abuse data collection program for the reporting of final adverse actions against health care providers, suppliers, and practitioners.
United States · United States Congress · 30 April 1993
Minimum Tax Reform Act of 1993 - Amends the Internal Revenue Code to revise adjustments in computing alternative minimum taxable income and allow companies to use the 150-percent declining balance method to compute depreciation, except for environmental assets. Allows companies to use pre-1993 minimum tax credits against alternative tax liability for up to 50 percent of that liability, with limitations. Allows businesses to reduce up to 25 percent of their minimum tax liability with general business credits.
United States · United States Congress · 30 April 1993
Mobility for Work Act of 1993 - Directs the Secretary of Labor to establish a Mobility for Work Demonstration Program to evaluate the effects of assisting residents of central cities to commute to job locations, especially in the suburbs, within the metropolitan area. Authorizes grants to up to six entities through such Program to carry out demonstration projects in eligible metropolitan areas, using specified program models. Requires a peer review panel to review applications. Authorizes appropriations.
United States · United States Congress · 29 April 1993
Authorizes the Secretary of the Interior to acquire the Truman Farm Home in Grandview, Jackson County, Missouri, to add to the Harry S. Truman National Historic Site.
United States · United States Congress · 27 April 1993
Wetlands Simplification Act - Amends the Food Security Act of 1985 (FSA) to provide that: (1) a technical determination with respect to wetland or converted wetland on agricultural lands (including the identification of wetland and the development of a wetland restoration or mitigation plan) shall be used in the administration of the Federal Water Pollution Control Act (FWPCA) (thus giving the Soil Conservation Service sole Federal responsibility for making such determination); and (2) any area of agricultural land or any activities related to the land determined to be exempt from the requirements of FSA shall also be exempt from FWPCA requirements as long as such lands are used for agriculture.
United States · United States Congress · 7 April 1993
Dietary Supplement Health and Education Act of 1993 - Amends the Federal Food, Drug, and Cosmetic Act to define a "dietary supplement" as a food for special dietary use that includes a vitamin, a mineral, an herb, an amino acid, or another ingredient used to supplement the diet by increasing total dietary intake. Excludes a dietary supplement from the definition of the term "drug" and the term "food additive". Deems a dietary supplement adulterated if it presents a substantial and unreasonable risk of illness or injury. Deems a food misbranded unless the label lists the daily value of specified nutrients which shall reflect the daily intake of each nutrient that will promote optiomal health. Prohibits such value from being less than the U.S. Recommended Daily Allowance. Deems a dietary supplement misbranded unless it meets specified guidelines. Establishes an Office of Dietary Supplements within the National Institutes of Health. Authorizes appropriations.
United States · United States Congress · 2 April 1993
TABLE OF CONTENTS: Title I: Young Driver Programs Title II: Older Driver Programs Title III: High Risk Drivers High Risk Drivers Act of 1993 - Directs the Secretary of Transportation to develop and implement effective and comprehensive policies and programs to promote safe driving behavior by younger drivers, older drivers, and repeat violators of traffic safety regulations and laws, including specified safety promotion and driver training research activities. Title I: Young Driver Programs - Directs the Secretary to make basic and supplemental grants to those States which adopt and implement programs for young drivers which include measures to reduce traffic safety problems resulting from young drivers. Sets forth requirements regarding: (1) eligibility for basic grants (including the establishment and maintenance of a graduate licensing program for drivers under age 18 by State grant recipients and State compliance with specified criteria concerning drunk driving and other issues); (2) eligibility for supplemental grants (including provision for readily distinguishable licenses for younger drivers, driver education, recordkeeping of serious convictions, and oversight of alcohol sales to underage drinkers); (3) program evaluation; and (4) reporting requirements. Authorizes appropriations. Title II: Older Driver Programs - Directs the Secretary to engage in specified activities regarding: (1) research on predictability of high risk driving by older drivers; (2) specialized training for license examiners; (3) counseling procedures and consultation methods; (4) alternative transportation means; (5) State licensing practices; (6) improvement of medical screening; (7) intelligent vehicle-highway systems; and (8) technical evaluations under the Intermodal Surface Transportation Efficiency Act of 1991. Authorizes appropriations. Title III: High Risk Drivers - Directs the Secretary to: (1) study whether additional or strengthened Federal activities, authority, or regulatory actions are desirable or necessary to improve the driver record and control systems of the States to identify high risk drivers more rapidly and ensure prompt intervention in the licensing of such drivers; (2) evaluate the future of the national information systems that support driver licensing; and (3) encourage and promote State driver evaluation, assistance, or control programs for high risk drivers.
United States · United States Congress · 2 April 1993
Airline Investment Act of 1993 - Amends the Federal Aviation Act of 1958 to redefine, for purposes of providing limited foreign ownership of a U.S. air carrier, the term "citizen of the United States" to include a corporation association in which at least 51 percent of the voting interest is owned or controlled by U.S. citizens and each non-U.S. citizen who owns or controls any voting interest implements an open skies agreement with the United States. Defines "open skies agreement with the United States" to mean an agreement between the United States and one or more countries whereby such country guarantees to the corporate and other U.S. citizens liberal access to air transportation routes and other air related services.
United States · United States Congress · 2 April 1993
Airline Predatory Pricing Prevention Act of 1993 - Amends the Federal Aviation Act of 1958 to require the Secretary of Transportation (Secretary) to investigate allegations that an air carrier has engaged in predatory pricing in the provision of air transportation in a city-pair market and to order, in the significant likelihood that one of two specified predatory pricing indicators exists, such air carrier to cease and desist from engaging in the alleged pricing until the conclusion of a full investigation or 90 days after such order, whichever occurs first. Sets forth civil penalties for failure to obey such order.
United States · United States Congress · 2 April 1993
TABLE OF CONTENTS: Title I: Simplified Distribution Rules Title II: Increased Access to Pension Plans Title III: Nondiscrimination Provisions Title IV: Miscellaneous Simplification Pension Simplification Act of 1993 - Title I: Simplified Distribution Rules - Amends the Internal Revenue Code to repeal: (1) the $5,000 limitation on the exclusion of employees' death benefits; and (2) the five-year forward income averaging for lump-sum distributions. Establishes a method of taxing annuity payments by taking into account the investment in the contract and the number of anticipated payments. Title II: Increased Access to Pension Plans - Modifies certain simplified employee pensions with respect to allowable participants and participation requirements. Allows local governments and tax-exempt organizations to participate in cash or deferred arrangements. Authorizes the Secretary, as a condition of sponsorship, to prescribe rules defining the duties and responsibilities of certain master and prototype retirement plans. Title III: Nondiscrimination Provisions - Redefines the term "highly compensated employee" for pension, profit sharing, stock bonus plan, etc. purposes. Makes such an employee one who is a five-percent owner or who has compensation from the employer in excess of $50,000. Provides a special rule where no employees are treated as highly compensated. Provides alternative methods of satisfying the special nondiscrimination requirements applicable to elective deferrals and employer matching contributions. Modifies the two-part nondiscrimination test for elective contributions under cash or deferred arrangements by permitting the use of the average deferral percentage for nonhighly compensated employees for the preceding year to be used in determining the permitted average deferral percentage for highly compensated employees for the current year. Title IV: Miscellaneous Simplification - Revises the definition of a leased employee to mean one whose services are performed under the control of a service recipient, instead of one whose services are historically performed by employees. Provides that the cost-of-living adjustment with respect to any calendar year is based on the increase in the applicable index as of the close of the calendar quarter ending September of the preceding calendar year. Requires the rounding of such amounts. Establishes a contribution limit for owner-employees of retirement plans. Eliminates the special vesting rule for multiemployer plans. Permits certain employers to elect an alternative full funding limitation with respect to any defined benefit plan based solely on the accrued liability under such plan. Requires the Secretary to adjust the 150-percent current liability full funding limit for other plans if there is a revenue shortfall. Allows rural cooperative plans which include cash or deferred arrangements to make distributions to participants after attainment of age 59 1/2. Modifies the treatment of governmental plans with respect to limits on contributions and benefits. Makes the social security retirement age the uniform retirement age for purposes of discrimination testing. Makes uniform the penalty provisions applicable to certain pension reporting requirements. Defines affiliated employers for Treasury regulation purposes with respect to tax-exemption. Treats certain nonunion air pilots as a separate class of employees for nondiscrimination testing purposes. Provides special rules for distributions of deferred compensation plans of State and local governments and tax-exempt organizations. Provides that, for purposes of the excise tax, an employer reversion does not include certain amounts paid to the Federal Government by reason of certain government contracting regulations. Requires continuation of health coverage for employees, including retired employees of failed financial institutions. Declares that the health care continuation plan maintained by the Federal Deposit Insurance Corporation on June 25, 1992, and any other substantially similar plan maintained by such Corporation, satisfies continuation coverage requirements. Establishes the National Commission on Private Pension Plans to report to the President and congressional leaders on a review of existing Federal incentives and programs that encourage and protect private retirement savings. Requires the report to make recommendations for increasing the level and security of private retirement savings.
United States · United States Congress · 2 April 1993
Prohibits an increase in the excise tax on the sale of non-jet aviation fuel and jet aviation fuel that is sold to a registered commercial aircraft operator for use in transporting passengers or cargo. Prohibits any direct or indirect tax on such fuels or the energy content of petroleum or petroleum products in the production of such fuels. Allows such aircraft operators to reclaim taxes attributable to aviation fuel used to transport passengers or cargo.
United States · United States Congress · 2 April 1993
Pipe and Tube Inverted Tariff Correction Act of 1993 - Amends the Harmonized Tariff Schedule of the United States to revise a specified subheading relating to nonalloy iron and steel pipes and tubes to include non-galvanized forms of such products. Increases the duty on certain other iron and steel pipes and tubes. Imposes a duty on galvanized nonalloy iron and steel pipes and tubes having a specified thickness. Increases the duty on certain stainless steel pipes and tubes. Authorizes the U.S. Trade Representative to negotiate compensation for claims made pursuant to the General Agreement on Tariffs and Trade, or any other trade agreement to which the United States is a party, as a result of the amendments made by this Act. Declares that any staged reduction in the rate of duty that is proclaimed pursuant to the United States-Canada Free-Trade Agreement shall apply to such products. Sets forth certain waiver requirements with respect to the applicability of the provisions of this Act.
United States · United States Congress · 1 April 1993
Traumatic Brain Injury Act of 1993 - Amends the Public Health Service Act to direct the Secretary of Health and Human Services, acting through the Administrator of the Agency for Health Care Policy and Research, to conduct a study concerning traumatic brain injury. Requires the study to seek to: (1) identify common therapeutic interventions which are used for the rehabilitation of individuals with traumatic brain injuries; and (2) develop practice guidelines for the rehabilitation of traumatic brain injury. Authorizes appropriations. Directs the Secretary, acting through the Director of the Centers for Disease Control and Prevention, to conduct studies concerning traumatic brain injury and establish a uniform reporting system. Authorizes appropriations. Directs the Secretary to cooperate with, and provide assistance to, public and private nonprofit entities to reduce the incidence of traumatic brain injury through the establishment and effectuation of prevention projects. Authorizes the Secretary to award grants to State and local entities, and to public or nonprofit private entities, to support: (1) special prevention and public awareness initiative projects; (2) model traumatic brain injury prevention, research, and support programs; (3) projects that study the service needs of individuals with traumatic brain injury; and (4) projects involving grants for services coordination. Authorizes appropriations. Authorizes the Secretary, acting through the Director of the National Institutes of Health, to provide assistance to public and private nonprofit entities to support the conduct of basic and applied research concerning traumatic brain injury, especially with respect to the biomechanics of brain injury. Authorizes appropriations. Directs the Secretary to award grants to States for the establishment of programs related to traumatic brain injury. Authorizes appropriations. Designates October 1993 as National Head Injury Month.
United States · United States Congress · 1 April 1993
Egg Research and Consumer Information Improvement Act of 1993 - Amends the Egg Research and Consumer Information Act to: (1) increase the maximum assessment rate from ten cents per case of commercial eggs to 30 cents per case; (2) authorize the Egg Board to increase assessments subject to producer referendum; and (3) increase the trigger level for assessment exemptions from (producers of) 30,000 laying hens to 50,000 laying hens.
United States · United States Congress · 1 April 1993
Comprehensive Child Immunization Act of 1993 - Amends the Public Health Service Act to direct the Secretary of Health and Human Services to promulgate: (1) a list of vaccines that provide immunization against naturally occurring infectious diseases which are recommended for universal use in children; and (2) recommendations regarding the appropriate dosage and the ages of children at which each vaccine should be administered. Directs the Secretary to establish a national system to track the immunization status of children. Authorizes the Secretary to award grants to States to enable such States to establish and operate State immunization tracking registries, subject to specified conditions. Sets forth limitations on the use and disclosure of personally-identifiable information relating to a child who receives a recommended childhood vaccine or to the parent or guardian of such a child. Directs the Secretary to provide for the distribution without charge of such vaccines purchased by the Secretary under the Social Security Act to health care providers who serve children and meet other specified requirements. Permits a health care provider receiving such a vaccine to: (1) use it only for administration to children; and (2) impose a fee for the administration of the vaccine, but not for the vaccine itself, subject to specified limitations. Authorizes appropriations. Requires that funds made available for the purpose of strengthening the public health infrastructure and used in the delivery of childhood immunization services be used for activities consistent with a strategic plan that meets nationally established immunization goals developed by the State in consultation with representatives of health care providers, health centers, State agencies serving young children, and other entities involved in the prevention and control of vaccine-preventable illnesses. Revises the National Vaccine Injury Compensation Program regarding: (1) addition of vaccines to the vaccine injury table; (2) the limitation of actions; (3) the extension of time for decision in proceedings on petitions for vaccine-related injuries or deaths; and (4) vaccine information materials (requiring a concise description of vaccine risks and benefits and a statement of Program availability).
United States · United States Congress · 1 April 1993
Authorizes the Secretary of Education to make grants to States and eligible entities for parents as teachers programs. Makes any State eligible for such a grant, except that the grant must be made directly to an eligible entity already operating a parents as teachers program if such an entity exists in the State on the date of enactment of this Act. Sets forth program requirements, limiting services to families during the period from birth to the child's attaining age three. Directs the Secretary to: (1) establish a Parents as Teachers National Center for information dissemination and technical and training assistance for States and eligible entities establishing and operating such programs; and (2) evaluate such programs within four years. Provides for a declining Federal share of program costs. Authorizes appropriations.
United States · United States Congress · 31 March 1993
Product Liability Fairness Act - Declares that this Act applies to any civil action brought against a manufacturer or product seller, on any theory, for harm caused by a product. Excludes actions brought for loss or damage to a product or for commercial loss. States that: (1) this Act supersedes any State law only to the extent that this Act establishes an applicable rule of law; and (2) the provisions of title I shall not supersede or preempt any applicable State or Federal law. Title I: Expedited Judgments and Alternative Dispute Resolution Procedures - Sets forth expedited settlement procedures, including: (1) the option of allowing either the claimant or the defendant to offer a judgment for a specific dollar amount as complete satisfaction of the claim; and (2) alternative dispute resolution (ADR) procedures. Establishes penalties for: (1) parties who refused an offer and did worse at trial; and (2) a defendant who refuses ADR and then loses at trial. Title II: Standards for Civil Actions - States that a person seeking to recover for harm caused by a product may bring a civil action against the product's manufacturer or product seller pursuant to applicable State or Federal law, except to the extent such law is inconsistent with this Act. Sets forth uniform standards for: (1) product seller liability; (2) the award of punitive damages; and (3) time limitations on liability. Bars punitive damages if the requirements of specified Federal laws have been met. Entitles an employer or workers' compensation insurer to the right of subrogation against a manufacturer or product seller to recover workers' compensation for harm caused to an employee by a product if a civil suit has been brought under this Act. Provides that each defendant shall only be liable for the amount of noneconomic loss proportionally caused. Provides a complete defense, in any civil action in which all defendants are manufacturers or product sellers, in cases where the claimant was under the influence of alcohol or drugs and was more than 50 percent responsible for the harm.
United States · United States Congress · 30 March 1993
Teamwork for Employees and Management Act of 1993 - Amends the National Labor Relations Act to allow employers to establish, assist, maintain, or participate in an organization or entity in which employees participate to discuss matters of mutual interest (including issues of quality, productivity, and efficiency) if such organizations or entities cannot negotiate, enter into, or amend collective bargaining agreements.
United States · United States Congress · 30 March 1993
Head Start Quality Improvement Act - Amends the Head Start Act to increase the portions of specified funds which are to be set aside for: (1) quality improvement activities of program grantees; (2) activities under the Head Start Transition Project Act; and (3) program improvement activities (adding monitoring and incentive grants to the current training and technical assistance). Authorizes the Secretary of Health and Human Services to make program grants to designated Head Start agencies on a seven-year funding cycle (thus requiring existing agency reapplication and recompetition for subsequent grants and designations). Adds continuity of services to selection criteria. Requires an interim evaluation (including a site visit) of each designated agency at least once each year. Authorizes the Secretary to require an agency to correct program deficits, and requires provision of technical assistance for such purpose. Authorizes revocation of the agency's designation and grant if the problem is not corrected in that year, and provides for designation of and grants to another agency to serve the same community. Expands child eligibility criteria for program participation, allowing participation of families that would have been eligible within two years before. Revises notice, hearings, and appeals requirements and procedures. Adds requirements for program outcome measures.
United States · United States Congress · 30 March 1993
Equitable Health Care for Severe Mental Illnesses Act of 1993 - Declares that it is the policy of the United States that: (1) persons with severe mental illnesses must not be discriminated against in health care; and (2) health care coverage, provided through any financing, must provide for the treatment of severe mental illnesses in a way that is equitable and commensurate with that provided for other major illnesses. Requires health care coverage, in order to be considered nondiscriminatory and equitable under this Act, to cover services that are essential to the effective treatment of severe mental illnesses in a manner that: (1) is not more restrictive than coverage provided for other major physical illnesses; (2) provides adequate financial protection to the person requiring the medical treatment for a severe mental illness; and (3) is consistent with effective and common methods of controlling health care costs for other major physical illnesses.
United States · United States Congress · 26 March 1993
Research and Development Enhancement Act of 1993 - Amends the Internal Revenue Code to extend permanently (currently, terminated on June 30, 1992) the research credit. Allows such credit to offset 50 percent of the tentative minimum tax of a taxpayer. Revises the definition of the fixed-base percentage of research expenses in various taxable years for purposes of computing the amount of the research credit. Provides a flat research credit for eligible small businesses (those having gross receipts no greater than $100 million) of ten percent of the qualified research expenses for the taxable year. Provides special rules for the defense and aerospace industries with respect to such credit determination. Allows a research credit of 20 percent of qualified cooperative research expenditures, with limitations on the amount of contributions to cooperative research consortia and on private source funding of such research. Provides special tax rules with respect to such consortia and requires each such consortium to provide specified information with respect to its research expenditures (and their funding) to the Secretary of the Treasury. Includes university affiliated hospitals among those qualified organizations to which a research credit will be allowed for contributions.
United States · United States Congress · 17 March 1993
Amends the Internal Revenue Code to make the targeted jobs credit permanent. Increases the maximum age requirement for an economically disadvantaged youth from 23 years to 25 years. Establishes economically disadvantaged veterans as members of targeted groups for purposes of the credit.
United States · United States Congress · 11 March 1993
Religious Freedom Restoration Act of 1993 - Prohibits any agency, department, or official of the United States or any State (the government) from burdening a person's exercise of religion even if the burden results from a rule of general applicability, except that the government may burden a person's exercise of religion only if it demonstrates that application of the burden to the person: (1) furthers a compelling governmental interest; and (2) is the least restrictive means of furthering that compelling governmental interest. Sets forth provisions pertaining to judicial relief, attorney's fees, and applicability.
United States · United States Congress · 11 March 1993
Amends the Internal Revenue Code to allow a tax credit for the portion of employer social security taxes paid with respect to employee cash tips. Makes such credit part of the general business credit.
United States · United States Congress · 11 March 1993
Amends the Internal Revenue Code to make permanent, and to increase to 100 percent, the deduction for the health insurance costs of self-employed individuals.
United States · United States Congress · 10 March 1993
TABLE OF CONTENTS: Title I: Authorization of Appropriations Title II: Reducing the Burden of Federal Federal Paperwork on the Public Title III: Enhancing Federal Agency Responsibility and Accountability for Reducing the Burden of Federal Paperwork Title IV: Enhancing Government Responsibility and Accountability for Reducing the Burden of Federal Paperwork Title V: Enhancing Agency Responsibility for Sharing and Disseminating Public Information Title VI: Additional Government Information Management Responsibility Title VII: Effective Dates Paperwork Reduction Act of 1993 - Title I: Authorization of Appropriations - Amends the Paperwork Reduction Act of 1980 to authorize appropriations to the Office of Information and Regulatory Affairs. Title II: Reducing the Burden of Federal Paperwork on the Public - Applies the Act to all federally sponsored paperwork. Requires a Government-wide paperwork reduction goal of at least five percent and individual agency goals that aggregate to the Government-wide goal. Title III: Enhancing Federal Agency Responsibility and Accountability for Reducing the Burden of Federal Paperwork - Makes the senior official charged with carrying out the responsibilities of a Federal agency under the Act the head of a separate office with qualified staff responsible for assuring agency compliance with requirements under the Act. Requires each agency to: (1) prepare estimates of the burden that will result from proposed collections of information; (2) develop a strategic Information Resources Management Plan; and (3) establish oversight procedures for agency information systems. Requires each agency head to establish a certification process for the review of each information collection request before it is submitted to the Director of the Office of Management and Budget (OMB) for approval. Title IV: Enhancing Government Responsibility and Accountability for Reducing the Burden of Federal Paperwork - Makes the OMB Director responsible for ensuring that all information collection requests display an estimate of the paperwork burden for each response. Requires OMB procedures in order for agencies to estimate such burden. Requires OMB pilot projects to test approaches to improve information management practices and related activities. Reduces the time afforded the OMB Director for approving a routine agency request to collect information. Provides for greater participation by the public and Federal agencies in the review of proposed paperwork burdens generated by agency information requests. Requires the OMB Director to make publicly available any decision to disapprove a collection of information requirement contained in an agency rule, together with the reasons for such decision. Provides protection for whistleblowers of unauthorized Federal paperwork burdens. Provides for expedited OMB review of an agency information request with a reduced paperwork burden. Title V: Enhancing Agency Responsibility for Sharing and Disseminating Public Information - Provides for Government-wide standards for sharing and disseminating public information. Imposes certain responsibilities on Federal agencies for sharing and disseminating public information. Abolishes the Federal Information Locator System established in the Office of Information and Regulatory Affairs and replaces it with a system in each agency for providing public access via electronic and other means to a comprehensive inventory of agency information dissemination products. Title VI: Additional Government Information Management Responsibility - Revises the statistical policy and coordination functions of the OMB Director. Requires the OMB Director to: (1) establish an interagency working group on statistical policy to coordinate agency statistical activities; and (2) provide training in the statistical policy functions of the chief statistician to Federal employees. Provides for the use of electronic information collection and dissemination techniques to reduce the Federal paperwork burden. Requires the OMB Director's annual report to the Congress to list any increased Federal paperwork burdens and describe each agency's plans to implement the applicable policies, standards, and guidelines under the Act. Requires the OMB Director to develop a plan for meeting the automatic data processing needs of the Federal Government in accordance with the Act and certain requirements of the Federal Property and Administrative Services Act of 1949. Title VII: Effective Dates - Sets forth the effective dates for this Act.
United States · United States Congress · 10 March 1993
Amends the Internal Revenue Code to allow farmers' cooperatives to include gains or losses from the sale or other disposition of assets in net earnings from business done with or for patrons if the assets were used to facilitate the conduct of business.
United States · United States Congress · 10 March 1993
TABLE OF CONTENTS: Title I: Taxpayer Advocate Title II: Modifications to Installment Agreement Provisions Title III: Interest Title IV: Joint Returns Title V: Collection Activities Title VI: Information Returns Title VII: Modifications to Penalty for Failure to Collect and Pay Over Tax Title VIII: Awarding of Costs and Certain Fees Title IX: Other Provisions Title X: Form Modifications; Studies Subtitle A: Form Modifications Subtitle B: Studies Taxpayer Bill of Rights 2 - Title I: Taxpayer Advocate - Amends the Internal Revenue Code to establish in the Internal Revenue Service (IRS) the Office of Taxpayer Advocate, headed by the Taxpayer Advocate, to: (1) assist taxpayers in resolving problems with the IRS; (2) identify areas in which taxpayers have problems in dealings with the IRS; (3) propose changes in the administrative practices of the IRS to mitigate such problems; and (4) identify potential legislative changes which may be appropriate to mitigate such problems. Requires the Commissioner of Internal Revenue to establish procedures requiring a formal response to all recommendations submitted to the Commissioner by the Taxpayer Advocate. Replaces the Office of the Ombudsman with the Office of the Taxpayer Advocate. Revises the terms of a Taxpayer Assistance Order to: (1) allow the Order to require the Secretary of the Treasury to act within a specified time period; and (2) require the Secretary to take certain actions (currently, only to cease or refrain from taking certain actions). Title II: Modifications to Installment Agreement Provisions - Grants certain taxpayers the right to an installment agreement for the payment of tax liability less than $10,000. Requires prior notification to taxpayers under an installment agreement to pay tax liability before altering, modifying, or terminating such an agreement. Provides for administrative review of denials of requests for, or termination of, installment agreements. Title III: Interest - Authorizes the abatement of interest in the case of an assessment due to the unreasonable error or delay of an IRS act. Extends from ten to 21 days the period for which interest will not be imposed after notice and demand for payment, if such payment is less than $100,000. Title IV: Joint Returns - Allows the disclosure of collection activities to an individual requesting such information in the case of a joint return where such individual is no longer married to or resides in the same household as the other joint filer. Removes limitations on filing a joint return after filing separate returns. Title V: Collection Activities - Authorizes the Secretary, in certain cases, to: (1) withdraw a notice of a lien; (2) return property that has been levied upon; and (3) offer compromises in civil or criminal cases. Requires the Secretary to provide a copy of such notice of withdrawal to the taxpayer and, at the request of the taxpayer, to make reasonable efforts to notify credit reporting agencies and financial institutions of such withdrawal notice. Requires prior notification to the taxpayer that the taxpayer is under examination and an explanation of the process, with exceptions. Increases the dollar limit on the recovery of civil damages for unauthorized collection actions. Revises provisions with respect to a designated summons concerning the standard of review and notice requirements for issuance. Title VI: Information Returns - Requires payee statements to provide the phone number of the person providing payment. Establishes civil damages for the fraudulent filing of information returns. Requires the Secretary, in any court proceeding where a taxpayer asserts a reasonable dispute with respect to income reported on an information return filed by a third party and the taxpayer has fully cooperated with the Secretary, to present reasonable and probative information concerning such deficiency in addition to such return. Title VII: Modifications to Penalty for Failure to Collect and Pay Over Tax - Establishes preliminary notice requirements for failure to pay tax. Declares that a person shall not be liable for any penalty for failure to collect and pay over tax if such person: (1) is not a significant owner or highly compensated employee of the trade or business; (2) notifies the Secretary within ten days after such failure; (3) such notification was before any notice by the Secretary with respect to such failure; and (4) such failure is not a part of a plan to defraud the Government. Directs the Secretary to: (1) disclose certain information where more than one person is liable for a penalty; and (2) ensure that IRS employees are aware of their responsibilities under the tax depository system, the circumstances under which they may be liable for penalties, and reporting responsibilities. Exempts unpaid, volunteer board members of tax-exempt organizations who do not have actual knowledge of the failure on which such penalties are imposed from collection penalties. Title VIII: Awarding of Costs and Certain Fees - Authorizes a taxpayer who substantially prevails on a claim to file a motion for an order requiring the disclosure of all information and copies of relevant records in the possession of the IRS regarding such taxpayer's case and the substantial justification for the position taken by the IRS. Increases the limit on attorney fees. Provides that any failure to agree to an extension of time for the assessment of any tax shall not be taken into account in determining whether a prevailing party has exhausted all administrative remedies. Title IX: Other Provisions - Revises provisions on the required content of tax due, deficiency, and other notices. Sets forth provisions regarding: (1) treatment of substitute returns under section 6651 (relating to failure to file a tax return or to pay tax); (2) prospective application of Treasury Department regulations; and (3) required notice to the taxpayer of payments that the Secretary cannot associate with any outstanding tax liability of such taxpayer. Authorizes a taxpayer to bring a civil damage suit against the United States if any U.S. officer or employee intentionally compromises the determination or collection of any tax due from an attorney, certified public accountant (CPA), or enrolled agent representing a taxpayer in exchange for information conveyed by the taxpayer for purposes of obtaining advice concerning tax liability, except where conveyed for the purpose of perpetrating a fraud or crime. Title X: Form Modifications; Studies - Subtitle A: Form Modifications - Directs the Secretary to: (1) take steps to ensure that taxpayers are aware of provisions of the Internal Revenue Code permitting payment of tax in installments, extensions, and compromises of tax liability; (2) provide improved procedures for taxpayers to notify the Secretary of changes in names and addresses; and (3) include in the IRS publication entitled "Your Rights As a Taxpayer" a section on the rights and responsibilities of divorced individuals. Subtitle B: Studies - Directs the Secretary to: (1) establish a one-year pilot program for appeals of enforcement actions to the Appeals Division of the IRS; (2) study ways to assist the elderly, physically impaired, foreign-language speaking, and other taxpayers with special needs to comply with the internal revenue laws; and (3) report to the tax-writing committees on the IRS's taxpayer-rights education program and on all cases involving complaints about misconduct of IRS employees. Requires the Comptroller General to conduct: (1) a study on IRS efforts to notify taxpayers of tax deficiencies; and (2) annual studies of the accuracy of 25 of the most commonly used IRS forms, notices, and publications.
United States · United States Congress · 10 March 1993
United States One-Dollar Coin Act of 1993 - Amends Federal currency law to prescribe the color and features (including features to aid the visually handicapped) of one-dollar coins. Requires the Secretary of the Treasury to select the obverse side of the coin after consultation with the Commission of Fine Arts.
United States · United States Congress · 9 March 1993
Amends the Harmonized Tariff Schedule of the United States to exclude certain footwear and leather-related products assembled in beneficiary countries from duty-free treatment.
United States · United States Congress · 3 March 1993
Amends the Internal Revenue Code to make the low-income housing credit permanent. Modifies provisions concerning unused housing credit carryovers by States to allow States to carry over more unused credits from year to year. Provides that a unit shall not fail to be treated as low-income because it is occupied by students or persons enrolled in job training programs under the Job Training Partnership Act. Authorizes the Secretary of the Treasury to waive: (1) any recapture of credit (required to be included in tax) in the case of any de minimis error in complying with tests for qualified low-income housing projects; or (2) any annual recertification of tenant income if the entire building is occupied by low-income tenants. Determines the adjusted basis of any building (for purposes of the low-income housing credit) by taking into account the adjusted basis of the property used in community activity facilities if: (1) such facilities are designed to serve individuals meeting income requirements for the housing project; and (2) not more than 20 percent of the aggregate eligible basis of all buildings in the project is attributable to the aggregate basis of such facilities. Applies at-risk rules to low-income housing credit property that also qualifies for the historic site rehabilitation credit and to qualified lenders. Adds conditions prohibiting discrimination against Section 8 tenants for purposes of meeting extended low-income housing commitments required to receive credits.
United States · United States Congress · 2 March 1993
Prisoner-of-War Commemorative Coin Act - Directs the Secretary of the Treasury to issue a specified number of one-dollar coins emblematic of the experience of American prisoners of war. Requires that all sales of such coins include a surcharge of $5 per coin. Requires specified proceeds from such surcharges to be paid to the: (1) Secretary of the Interior for construction of the Andersonville Prisoner-of-War Museum in Andersonville, Georgia; (2) endowment fund established by this Act for the maintenance of such Museum; and (3) Secretary of Veterans Affairs to maintain national cemeteries.
United States · United States Congress · 25 February 1993
Repeals the Assault Weapon Manufacturing Strict Liability Act of 1990, signed by the Mayor of the District of Columbia. Restores or revives any provisions of law amended or repealed by it.
United States · United States Congress · 25 February 1993
Payments In Lieu of Taxes Act - Increases Federal payments to local governments for entitlement lands and adjusts such payments for inflation. Exempts any lands conveyed to the United States in exchange for Federal lands.
United States · United States Congress · 24 February 1993
Civil Aircraft Trade Enforcement Act of 1993 - Directs the Secretary of Commerce (Secretary) to collect information on: (1) subsidies provided by France, Germany, and the United Kingdom to Airbus Industrie member companies with respect to the manufacture and exportation of large civil aircraft to the United States; and (2) whether the U.S. large civil aircraft manufacturing industry is materially injured, or threatened with material injury, by reason of such imports. Requires the administering authority to initiate a countervailing duty investigation under the Tariff Act of 1930 with respect to such imports.
United States · United States Congress · 24 February 1993
Aeronautical Technology Consortium Act of 1993 - Directs the President to establish: (1) an Aeronautical Technology Program to coordinate Federal research programs relating to aeronautical and related manufacturing technologies, and promote their civilian transfer and commercial application; and (2) a National Aeronautics Strategy to implement the Program. Declares that the Program shall be administered through an Aeronautical Technology Coordinating Committee, which shall provide assistance to a private sector Aeronautical Technology Consortium. Establishes an Aeronautical Technology Advisory Committee.
United States · United States Congress · 24 February 1993
Boot Camp Prison Act of 1993 - Directs the Attorney General to establish within the Bureau of Prisons ten military-style boot camp prisons on closed military installations to provide: (1) a highly regimented schedule of strict discipline, physical training, work, drill, and ceremony characteristic of military basic training; (2) remedial education; (3) counseling as appropriate; and (4) treatment for substance abuse. Sets forth provisions regarding: (1) capacity of such camps; (2) eligibility requirements for Federal and State prisoners; (3) post-release supervision (including aftercare, with provision for educational and vocational training and drug or other counseling and treatment where appropriate); and (4) termination of the program. Directs the Attorney General to evaluate the boot camp prisons and report to the Congress on their performance, including an assessment of the rate of recidivism of boot camp prisoners as compared with similar defendants in conventional prisons, the cost effectiveness of boot camp prisons as compared to conventional prisons, and the program's effect on the overcrowding of conventional prisons. Authorizes appropriations.
![Official portrait of Sen. Danforth, John C. [R-MO]](https://www.congress.gov/img/member/d000030_200.jpg)