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![Official portrait of Sen. Danforth, John C. [R-MO]](https://www.congress.gov/img/member/d000030_200.jpg)
United States · Official source
2,354 records where Sen. Danforth, John C. [R-MO] is listed as a sponsor, author, or other actor. Search with topics and years
United States · United States Congress · 28 April 1982
Amends the Internal Revenue Code to extend until December 31, 1987, the authority for the targeted jobs income tax credit. Extends the credit to all cooperative education students regardless of their economic status. Disallows the credit for employees who have worked for the same employer within the last 180 days. Limits the credit claimed on any individual to $4,500.
United States · United States Congress · 22 April 1982
Omnibus Victims Protection Act of 1982 - Title I: Victims Impact Statement - Amends rule 32 of the Federal Rules of Criminal Procedure to require that presentence reports contain information assessing the impact upon and cost to any person who was the victim of the offense. Title II: Protection of Victims and Witnesses from Intimidation - Amends the Federal criminal code to establish as offenses "tampering with a witness, victim, or an informant" and "retaliating against a witness or an informant." Amends the Bail Reform Act of 1966 to require as a condition of pretrial release that the defendant not commit these offenses. Grants general authority to the Attorney General to relocate or protect Government witnesses. Authorizes the Attorney General to initiate civil proceedings to restrain tampering with a witness or victim. Title III: Restitution - Authorizes a sentencing court to order the defendant to make restitution for any offense. Requires the court to state for the record the reasons for not ordering restitution. Directs the Attorney General to recommend to Congress laws necessary to compensate victims of crimes where restitution is not possible. Title IV: Federal Accountability for Escape or Release of a Federal Prisoner - Grants exclusive jurisdiction to the Federal courts over civil claims against the the United States for damages caused by dangerous offenders who are released or escape from the lawful custody of a U.S. employee as a result of such employee's gross negligence. Title V: Federal Guidelines for Fair Treatment of Crime Victims and Witnesses in the Criminal Justice System - Directs the Attorney General to develop Federal guidelines for the fair treatment of crime victims and witnesses. Requires the Attorney General to consider certain objectives in preparing the guidelines, including: (1) ensuring that victims receive prompt social and medical services; (2) giving victims and witnesses notice of important criminal justice proceedings and scheduling changes; (3) arranging for the prosecution to obtain the nonbinding views of victims of serious crimes during such stages as plea bargaining and pretrial release; (4) encouraging employers to continue to pay victims and witnesses for work absences to assist investigations and prosecutions; and (5) training law enforcement personnel in victim assistance. Title VI: Profit by a Criminal from Sale of his Story - Directs the Attorney General to recommend to Congress any laws that are necessary to ensure that no Federal felon derives any profit from the sale of his or her story until any victim of the offense receives restitution.
United States · United States Congress · 22 April 1982
Amends the Railroad Revitalization and Regulatory Reform Act of 1976 to extend until September 30, 1986, the authorization for the Secretary of Transportation to issue and sell anticipation notes for the Railroad Rehabilitation and Improvement Fund. Authorizes appropriations for such Fund for FY 1983 to remain available until October 1, 1986. Sets forth limitations on authorized expenditures from the Fund. Provides that funds appropriated for the preference share program (a program which provides low interest loans for the rehabilitation and acquisition of railroad facilities) before October 1, 1982, shall remain available until expended.
United States · United States Congress · 15 April 1982
Expresses the sense of the Senate that the President should notify the Common Market's Council of Ministers that: (1) renegotiation of the Common Market's tariff on corn gluten feed is not in the best interests of the United States; and (2) the imposition of any trade restriction on corn gluten feed would seriously impede U.S. relations with the Common Market. Urges the President to take all other appropriate steps to protect U.S. exports of corn gluten feed.
United States · United States Congress · 14 April 1982
Independent Contractor Tax Classification and Compliance Act of 1982 - Amends the Internal Revenue Code to specify standards for determining whether certain individuals qualify as independent contractors for purposes of the tax on employment income. Treats an individual as an independent contractor if such individual: (1) controls the total number and scheduling of his work hours; (2) has no principal place of business provided rent-free by the service-receipient; (3) has substantial investment in his business (excluding vehicles) and earns income based upon sales or output rather than upon number of hours worked; and (4) performs services under a written contract and is provided written notice of his responsibilities with respect to income and self-employment taxes. Provides that the criteria established by this Act shall not be applicable to agent-drivers, commission-drivers, full-time life insurance salesmen, home workers, and traveling or city salesmen who are statutorily designated as employees for purposes of social security taxation. Sets forth special rules for: (1) contracts entered into before January 1, 1983; and (2) determining control of scheduling work hours. Provides that the failure of an individual claiming independent contractor status to meet the criteria established by this Act shall not create an inference that such an individual is an employee or that the recipient of his service is an employer. Limits the applicability of the criteria established by this Act to questions of employment status arising under the Federal Insurance Contributions Act, the Federal Unemployment Tax Act, self-employment tax provisions, and withholding requirements under the Internal Revenue Code. Requires a recipient of an independent contractor's services to file an information return disclosing payments made to such individual in excess of $600 per year. Requires persons who sell over $5,000 in consumer products to buyers on a buy-sell deposit-commission, or similar basis, to file a similar return. Requires individuals who file such information returns to furnish written statements to persons with respect to whom such information is reported which indicate the amount of payment reported. Provides penalties for failure to furnish information returns or statements. Requires the payment of a surcharge for multiple violations. Requires the withholding of tax on certain persons where the identifying number is incorrect or missing on any return filed by a service-recipient. Sets forth effective dates and transitional rules for provisions of this Act.
United States · United States Congress · 14 April 1982
Requires the Maritime Administration to set aside specified surplus government ships for the use of LIFE International, a private nonprofit organization, to provide humanitarian services to developing countries. States that such set aside authority shall not apply when the ships are needed for national security purposes.
United States · United States Congress · 13 April 1982
Prohibits the Government from imposing export restrictions on agricultural commodities which interfere with valid export contracts if: (1) the contracts were entered into before the imposition of such restrictions; and (2) the contracts provide for the delivery of such commodities for export within 180 days of the date the restrictions are imposed.
United States · United States Congress · 1 April 1982
Establishes U.S. policy concerning commercial food exports. Declares that there should be no interruptions in exports unless there is a general embargo in circumstances that justify the united support of the free world.
United States · United States Congress · 31 March 1982
Grants a Federal charter to the National Federation of Music Clubs.
United States · United States Congress · 30 March 1982
Enterprise Zone Tax Act of 1982 - Title I: Designation of Enterprise Zones - Amends the Internal Revenue Code to provide for the designation of enterprise zones by the Secretary of Housing and Urban Development for purposes of extending the tax incentives and regulatory flexibility measures provided by this Act. Specifies that State and local governments shall nominate areas for such designation. Limits the designation of enterprise zones to 25 nominated areas per year. Limits the period during which such designations shall remain in effect. Specifies that the Secretary may designate such zones only if: (1) the area is within the jurisdiction of the local government; (2) the boundary of the area is continuous; (3) the area has a population of at least 4,000 if any portion thereof is located within a standard metropolitan statistical area (with a population of at least 50,000) or 2,500 otherwise, or is within an Indian reservation; and (4) the area meets specified unemployment and poverty requirements. Requires nominating local governments, as a condition of the Secretary's designation, to agree in writing to follow a course of action which may include reducing tax rates, improving local services, simplifying or streamlining regulation of business, or receiving commitments of private entities to assist employees and residents of the area. Terminates the authority of the Secretary to designate enterprise zones on December 31, 1985 or three years after publication of regulations pertaining to such zones, whichever is later. Describes areas to which preference shall be given in deciding to designate enterprise zones. Requires that any property tax reduction effected by a local government under the terms of this Act be disregarded for purposes of determining the eligibility of a State or local government for Federal assistance or benefits. States that designation of an enterprise zone shall not give displaced persons from such an area any rights or benefits under the Uniform Relocation Assistance and Real Property Acquisitions Policies Act of 1970. Title II: Federal Income Tax Incentives Subtitle A - Credits for Employers and Employees - Amends the Internal Revenue Code to allow employers a nonrefundable income tax credit for ten percent of the increase in payroll for all employees, taking into account a maximum of $15,000 in wages per employee. Allows such credit only for wages paid to employees who perform 90 percent of their services in work directly related to the conduct of the taxpayers' business located in the enterprise zone and who perform 50 percent of their services within such zone. Phases out such credit in the last three years of the enterprise zone designation. Allows a nonrefundable income tax credit for employers equal to 50 percent of the wages paid to certain disadvantaged workers for the first three years of the enterprise zone designation. Phases out such credit by ten percent a year beginning in the forth year after such designation. Requires a recapture of such credit for the early termination of such employees. Disallows a deduction for the portion of wages or salaries subject to such credit. Requires employers to furnish to each employee a written statement showing the amount of wages paid to such employee. Provides an income tax credit for enterprise zone employees equal to five percent of the first $9,000 of wages received each year. Phases out such credit in the last four years of the enterprise zone designation. Subtitle B: Credits for Investment in Tangible Property in Enterprise Zones - Allows businesses an additional investment tax credit for certain tangible property located in enterprise zones. Limits such credit to five percent for zone personal property and ten percent for new zone construction property, including rental property. Requires that the property subject to such credit be predominantly used in the zone, be purchased after zone designation, and not be acquired from relatives or related corporations. Requires the recapture of such credit upon early disposition of the property. Subtitle C: Reduction in Capital Grain Tax Rates - Eliminates the capital gains tax on property of corporations acquired after the enterprise zone designation and used in a zone business. Qualifies certain low-income rental housing located in an enterprise zone for such treatment. Permits property to remain qualified for purposes of the revised capital gains treatment after a designation of an enterprise zone has terminated. Exempts gain from the sale or expenses of property used in a business in an enterprise zone from the computation of the minimum tax. Expresses the sense of Congress that if the minimum tax is modified, enterprise zone capital gain will be excluded in computing minimum taxable income. Subtitle D: Extension of Carryover Periods - Extends the net operating loss and investment tax credit carryover period to the longer of 15 years or the duration of the enterprise zone designation for businesses operating in such zones. Subtitle E: Rules Relating to Industrial Development Bonds - Provides that rules relating to small issue tax-exempt industrial development bonds now in effect shall apply to bonds used to finance land or other depreciable property located in an enterprise zone, even if such rules are subsequently changed. Subtitle F: Sense of the Congress With Respect to Tax Simplification - Expresses the sense of the Congress that the Internal Revenue Service should simplify the administration and enforcement of any provision of the Internal Revenue Code affected by this Act. Title III: Regulatory Flexibility - Revises the definition of "small entity" for purposes of the analysis of regulatory functions, to include qualified businesses (as defined in Title II of this Act), designating governments, and nonprofit enterprises operating within enterprise zones. Authorizes Federal agencies, upon request by a designating government, to waive or modify rules and regulations which pertain to the carrying out of projects or activities within an enterprise zone. Requires agencies to approve such request if the resulting benefits of job creation, community development or economic revitalization outweigh the public interest in continuation of the rule unchanged. Disallows waiver or modification of a rule that would directly violate a statutory requirement (including the Davis-Bacon Act and Fair Labor Standards Act) or which would present a danger to the public health and safety. Provides that such waivers or modifications of rule shall remain in effect as long as the zone designations. Amends the Department of Housing and Urban Development Act to direct the Secretary of Housing and Urban Development to promote the coordination of all enterprise zone programs and consolidate all periodic reports required under such programs into one summary report. Title IV: Establishment of Foreign Trade Zones in Enterprise Zones - Requires the Foreign-Trade Zone Board to consider on a priority basis and expedite the processing of applications for the establishment of foreign-trade zones within enterprise zones. Requires the Secretary of the Treasury to give priority to and expedite applications for the establishment of parts of entry necessary to establish such zones. States that to the maximum extent practicable foreign-trade zones should be established within enterprise zones.
United States · United States Congress · 30 March 1982
Federal Railroad Safety Authorization Act of 1982 - Amends the Federal Railroad Safety Act of 1970 to authorize appropriations for the purposes of such Act for FY 1983 and 1984. Revises provisions concerning the movement of railroad cars in need of repair. Repeals the Act of May 30, 1908 (commonly referred to as the Ash Pan Act) concerning safety ash pans on locomotives.
United States · United States Congress · 25 March 1982
Technology Education Act of 1982 - Amends the Internal Revenue Code to increase for one year the maximum allowable charitable contribution income tax deduction for corporations which donate computers to primary and secondary schools. Increases the income tax deduction from 10 to 30 percent of a corporation's taxable income.
United States · United States Congress · 24 March 1982
Requests the President to designate October 16, 1982, as World Food Day.
United States · United States Congress · 23 March 1982
Congressional Reports Elimination Act of 1982 - Title I: Eliminations - Repeals specified provisions of Federal law requiring certain Federal agencies, States, or the President to submit reports to Congress, the President, or the public. Title II: Modifications - Amends specified provisions of Federal law to: (1) discontinue requirements for reports to Congress; (2) combine such reports; (3) reduce the frequency or the contents of such reports; (4) change the dates for transmission of such reports; and (5) make technical changes.
United States · United States Congress · 23 March 1982
Research and Development Tax Planning Act of 1982 - Amends the Internal Revenue Code to make permanent the income tax credit for increased research activities. Requires the allocation of all expenditures made for research and experimentation conducted in the United States to United States source income, for income tax purposes.
United States · United States Congress · 22 March 1982
Expresses the sense of the Congress that the President should: (1) express to the Soviet Union the United States' deep concern about the Soviet Union's depriving the Vashchenko and Chmykhalov families of religious freedom and refusing them permission to emigrate; (2) ensure that such families may reside in the U.S. embassy in Moscow until the Soviet Union authorizes their emigration; and (3) ensure provision of assistance for such families during their residence in the embassy.
United States · United States Congress · 18 March 1982
Caribbean Basin Economic Recovery Act - Title I: Duty-Free Treatment - Authorizes the President to proclaim duty-free treatment for all eligible articles from Caribbean countries the President designates as beneficiary countries. Prohibits the President from terminating a country's beneficiary designation unless both Houses of Congress are notified 60 days before the termination. Requires the President to consider only specified countries and territories as beneficiary countries. Prohibits the President from designating as a beneficiary country any country that: (1) is a Communist country; (2) has nationalized or seized control, or effectively nationalized or seized control, of U.S. property, unless the President determines that a good faith effort is being made to compensate for such seizure; (3) fails to act in good faith in recognizing as binding or in enforcing arbitral awards in favor of U.S. citizens or corporations; or (4) grants preferential treatment to the products of a developed country other than the United States which may have a significant adverse effect on U.S. commerce, unless the President reports to Congress that certain assurances have been made. Permits the President to designate as a beneficiary country a Communist country, an expropriating country or a country that fails to act in good faith with respect to an arbitral award if the President determines and reports to Congress that such designation will be in the national interest. Lists factors the President should consider in determining whether to grant a beneficiary designation. Amends the Tariff Schedules of the United States to grant to imports from U.S. insular possessions, subject to specified provisions of this Act, duty treatment no less favorable than the treatment afforded such imports from a beneficiary country. Directs the President to withdraw or suspend a country's beneficiary designation, if the President determines that changed circumstances in such country would prohibit such designation under the guidelines in this title. Requires duty-free treatment, unless otherwise excluded from eligibility, to apply to any article imported from a beneficiary country if: (1) the article is imported directly from such country into U.S. customs territory; and (2) the sum of specified costs of the article is not less than 25 percent of its appraised value at the time of its entry. Prohibits this duty-free treatment from applying to textile and apparel articles covered by textile agreements. Sets forth the manner of governing the importation and duty-free treatment of certain sugars, sirups, and molasses. Authorizes the President to suspend the duty-free treatment provided by this title and to proclaim a duty for an eligible article if such action is taken pursuant to certain import relief or national security provisions. Requires the International Trade Commission (ITC) in any report on a petition for import relief under the Trade Act of 1974 to state how its findings and recommendations apply to any duty-free article imported from beneficiary countries. Authorizes the President to reduce or end the application of import relief measures with respect to articles imported from beneficiary countries earlier than otherwise scheduled. Provides that suspension of duty-free treatment provided by this title shall be treated as an increase in duty for purposes of the import relief section of the Trade Act of 1974. Prohibits such a suspension of duty-free treatment unless the ITC finds that the harm caused by the imports results from its duty-free treatment by this title. Authorizes the filing of petitions for import relief with the Secretary of Agriculture, as well as with the ITC, for injury from imports of perishable products from beneficiary countries. Directs the Secretary to recommend the granting or denying of such petition within 14 days of its filing. Requires the President to take emergency action or to publish a notice of determination not to take emergency action within seven days of receiving the Secretary's recommendation. Sets forth the limits on the duration of the emergency action. Defines perishable products to include certain fresh or chilled vegetables, fresh mushrooms, fresh fruit, and fresh cut flowers. Exempts from proclamations under this title certain fees imposed pursuant to the Agricultural Adjustment Act. Amends the Tariff Schedules of the United States to increase to five liters (currently, four liters) the amount of duty-free liquor that may be brought into the United States. Requires that not more than four liters, of such five liter limit, may have been produced outside American Samoa, Guam, or the U.S. Virgin Islands. Authorizes the President to withdraw duty-free treatment on rum if the amount of excise taxes on rum that is paid into the treasuries of Puerto Rico and the Virgin Islands falls below the amount that would have been paid if the rum had been produced in Puerto Rico or the Virgin Islands. Amends the Trade Agreements Act of 1979 to repeal the provision for protecting U.S. possessions against revenue losses caused by concessions granted by the United States in the Tokyo Round of the Multilateral Trade Negotiations. Prohibits any action under this title from affecting a tariff imposed by Puerto Rico on coffee imported into Puerto Rico. Limits the duration of duty-free treatment under this Act to 12 years. Title II: Emergency Economic Assistance - Authorizes FY 1982 appropriations for economic support funds for countries in the Caribbean Basin. Title III: Tax Provisions - Amends the Internal Revenue Code to require excise taxes on rum imported into the United States to be paid to Puerto Rico and the U.S. Virgin Islands. Limits the amount paid to Puerto Rico and the U.S. Virgin Islands to the amount those possessions would have received if the rum had been produced in Puerto Rico or the Virgin Islands and transported to the United States. Provides an investment tax credit for investments in Caribbean Basin property placed in service within five years after enactment. Defines Caribbean Basin property as new investment credit property used predominantly in a country that is: (1) a beneficiary country, as defined under this Act; and (2) a party to a bilateral agreement providing for exchange of information between the United States and the beneficiary country. Authorizes the Secretary of the Treasury to conclude an agreement with a beneficiary country to provide information to carry out the tax laws of the United States and the beneficiary country. Prohibits allowing an investment tax credit to foreign corporations for Caribbean Basin property. Allows an investment tax credit to a U.S. shareholder of a foreign corporation that invests in Caribbean Basin property if the shareholder holds five percent of the foreign corporation's stock. Requires recapture of the investment credit if, during any taxable year, the Caribbean Basin property is used predominantly outside a qualifying country or the United States. Extends an investment tax credit and accelerated cost recovery deduction to property owned or used by U.S. corporations or citizens engaged in trade or business in Puerto Rico or other U.S. possessions. (Current law excludes such corporations and citizens from obtaining such credit and deduction.) Authorizes certain corporations that own stock in corporations doing business in Puerto Rico or another U.S. possession to receive a portion of the investment tax credit and accelerated cost recovery deduction available to corporations doing business in Puerto Rico or another U.S. possession. Authorizes certain corporations that own stock in corporations doing business in the Virgin Islands to receive a portion of the investment tax credit and the accelerated cost recovery deduction available to the corporations doing business in the Virgin Islands. Excludes from the definition of qualified leased property for purposes of the accelerated cost recovery deduction Caribbean Basin property and property in Puerto Rico or U.S. possessions owned by certain U.S. corporations or citizens.
United States · United States Congress · 17 March 1982
Amends the National Housing Act to authorize the Secretary of Housing and Urban Development, through the Government National Mortgage Association, to assist middle- and lower-income families in acquiring a home or membership in a cooperative housing association by making periodic interest reduction payments on behalf of such families to mortgagees and lenders. Prohibits the Secretary from entering into contracts to provide interest reduction payments during any month unless the Federal Home Loan Bank Board's home mortgage interest rate index for the most recent two-month period exceeds 12.5 percent per year. Conditions eligibility for interest reduction payments on the insurability of the first mortgage or loan secured by such property. Sets forth the qualifications for insurance, which include requirements that: (1) the loan be executed by a borrower who has an annual income of less than $30,000; (2) the loan involve a one- to four-family dwelling the construction of which was completed on or after March 6, 1982; (3) the loan be amortized over 30 years; and (4) beginning with the second year, the loan payments be increased by a specified amount which shall be applied to the principal obligation until it is paid off. Limits the duration of the interest reduction payments to five years. Declares that the amount of all such payments shall constitute a second lien on the property. Requires repayment of such amount, not to exceed 60 percent of the homeowner's net equity: (1) upon the sale or disposition of the property; (2) upon the refinancing of the loan; or (3) when the owner ceases to occupy the property as a principal residence for a period exceeding nine months. Limits the amount of interest reduction payments to the difference between the amount of the monthly principal and interest payment under the terms of the loan and the amount such payment would be if the interest rate on the loan were: (1) 11 percent per year; or (2) four percentage points less than the rate specified in the loan, whichever rate is higher. Requires the Secretary to: (1) allocate the amount available to carry out this Act on the basis of the population, number of housing starts, and unemployment in each State relative to all States; and (2) assure that the allocated amounts are made available in a manner which maximizes participation by eligible lenders and borrowers. Declares that any mortgage insured or assisted under this Act shall be eligible for purchase by the Federal National Mortgage Association and the Federal Home Loan Mortgage Association Corporation. Authorizes appropriations.
United States · United States Congress · 17 March 1982
Artist's Tax Equity and Donation Act of 1982 - Amends the Internal Revenue Code to allow an income tax deduction for the current fair market value of a literary, musical, or artistic composition created by the taxpayer and contributed to a charitable organization. Disallows a fair market value deduction for a contribution of property which was produced while the taxpayer was a Government officer or employee if such property arose out of the performance of the taxpayer's duties.
United States · United States Congress · 17 March 1982
Pays tribute to the Knights of Columbus on its 100th anniversary.
United States · United States Congress · 17 March 1982
Expresses the sense of the Senate that the President should invite the Soviet Union to begin nuclear arms negotiations regarding: (1) current or proposed strategic arms; and (2) control of nuclear proliferation.
United States · United States Congress · 16 March 1982
Independent Contractor Tax Status Clarification Act of 1982 - Amends the Internal Revenue Code to specify standards for determining whether certain individuals qualify as independent contractors for purposes of the tax on employment income. Treats an individual as an independent contractor if such individual: (1) controls the total number of his work hours; (2) does not maintain a principal place of business, or, if he does, such place of business is not provided, or is not provided rent-free, by the person for whom such individual performs services; (3) has substantial investment in his business and earns income based upon sales or output rather than upon number of hours worked; (4) performs services pursuant to a written contract and is provided written notice of his responsibility with respect to income and self-employment taxes; and (5) the recipient of such individual's services files returns disclosing payments made to such individual. Provides that the criteria established by this Act shall not be applicable to agent-drivers, commission-drivers, full-time life insurance salesmen, home workers, and traveling or city salesmen who are statutorily designated as employees for purposes of social security taxation. Provides that the failure of an individual claiming independent contractor status to meet the criteria established by this Act shall not create an inference that such an individual is an employee or that the recipient of his services is an employer. Limits the applicability of the criteria established by this Act to questions of employment status arising under the Federal Insurance Contributions Act, the Federal Unemployment Tax Act, self-employment tax provisions, and withholding requirements under the Internal Revenue Code. Requires recipients of services performed by an independent contractor to file an information return with respect to payments made for such services in excess of $600 for the taxable year. Requires individuals who file such information returns to furnish written statements to persons with respect to whom such information is reported which indicate the amount of payment reported. Provides penalties for failure to furnish information returns or statements. Applies deficiency procedures for the assessment of unpaid taxes due to the reclassification of an individual as an employee who had been treated as an independent contractor. Treats as employees, for purposes of the withholding of income tax, certain traveling or city salesmen.
United States · United States Congress · 11 March 1982
Taxpayer Compliance Improvement Act of 1982 - Title I: Administrative Provisions - Amends the Internal Revenue Code to require the filing of informational returns for interest (including discount on original issue) on United States and corporate bearer obligations, beginning in 1983. Directs the Secretary of the Treasury to prescribe regulations with respect to reporting requirements for commodities and securities brokers. Requires the States to provide information to the Internal Revenue Service (IRS) concerning refunds of State income tax over $10 paid to any individual, beginning in 1983. Requires all employers of more than five employees to report charged tips paid to employees to the IRS. Authorizes the Secretary to require the filing of tax returns in a form capable of being processed by equipment utilized by the IRS. Requires the semiannual compounding of interest payable under the Internal Revenue Code. Requires the semiannual determination of the interest rate on overpayments of tax. Places restrictions on the payment of interest on overpayments of tax if the tax return is filed late, the return is not in processable form, or if the overpayment results from a net operating loss or capital loss carryback. Imposes a civil fraud penalty on corporate directors, officers, agents, or employees who knowingly participate in fraud which results in an underpayment of tax by the corporation. Sets such penalty at 50 percent of the underpayment, up to $100,000 per individual. Makes such individuals jointly and severably liable for such fraud penalty. Imposes a minimum penalty of $100 for failure to file a tax return within 60 days of the prescribed filing date (with extensions). Exempts taxpayers who show reasonable cause for filing late from the penalty. Provides that any taxpayer who fails to make estimated tax payments will not be subject to criminal penalties unless such taxpayer is also subject to a civil penalty for the same offense. Increases the penalty for failure to file informational returns relating to information at source, payments of dividends, and certain transfers of stock to $50 per failure, up to $50,000. Imposes a minimum penalty for failure to file such returns if the failure is due to intentional disregard. Increases the civil penalty for failure to supply a taxpayer identifying numbers to $50 for each failure, up to $50,000. Requires withholding at source in the case of individuals who fail to provide a required identification number or who provide an incorrect one. Imposes an additional penalty for substantial understatements of tax liability by individuals and corporations. Provides for a penalty of ten percent of the underpayment if such underpayment exceeds the greater of $5,000 ($10,000 in the case of a corporation) or ten percent of the amount of tax required to be shown on the return. Provides for the voluntary withholding of deferred income from certain pension and annuity plans. Title II: Rules and Regulations; Paperwork Reduction - Directs that the Secretary shall prescribe any rules and regulations relating to the internal revenue laws as soon as possible. Requires the Secretary to report to the Congress annually on any delays in issuing regulations, the reasons for such delays, and any progress made in eliminating such delays. Exempts the IRS from provisions of the Paperwork Reduction Act of 1980 requiring approval of information collection requests and regulations by the Office of Management and Budget. Requires the Secretary to report to the Congress on the design of tax forms.
United States · United States Congress · 11 March 1982
Declares that if Israel or any other democratic state is denied its rights and privileges in the United Nations' General Assembly the United States will suspend its participation in the General Assembly and will withhold its contribution to the United Nations until the action is reversed.
United States · United States Congress · 8 March 1982
Grants a Federal charter to the organization known as American Ex-Prisoners of War.
United States · United States Congress · 8 March 1982
Designates July 9, 1982, as National P.O.W.-M.I.A. Recognition Day.
United States · United States Congress · 3 March 1982
Expresses the sense of the Senate that the Federal Energy Regulatory Commission should take no action to accelerate the decontrol of wellhead natural gas prices.
United States · United States Congress · 2 March 1982
Title I: Incentive Grants for States with Strict Driving While Intoxicated Statutes - Amends the highway safety programs uniform standards to direct the Secretary of Transportation to make incentive grants to States that have specified statutes concerning driving while intoxicated. Title II: National Driver Register - National Driver Register Act of 1982 - Eliminates the register in the Department of Commerce that lists the names of persons who have had their motor vehicle operator's licenses revoked. Directs the Secretary of Transportation to establish and maintain a National Driver Register to assist chief driver licensing officials of participating States in exchanging information regarding the motor vehicle driving records of individuals. Prohibits the Secretary from maintaining information in such Register for more than a seven-year period from the date of its entry. Allows any State to participate in such Register system. Directs the chief driver licensing official of a participating State to transmit to the Secretary specified information on certain drivers (including reversals of previously transmitted traffic offense convictions). Allows access to such information to specified individuals, including the Administrator of the Bureau of Motor Carrier Safety and the Chairman of the National Transportation Safety Board. Limits the use of such information to official investigations and other specified purposes. Directs the Secretary to implement a pilot test program to demonstrate the potential effectiveness of a system for electronic referral and relay of information regarding the motor vehicle driving records of individuals. Describes State participation in such program. Requires the Secretary to report to Congress on the program. Sets forth criminal penalties for the unauthorized disclosure of information from the National Driver Register. Establishes a National Driver Register Advisory Committee to advise the Secretary concerning the efficiency and effectiveness of the Register system. Directs the Committee to report at least annually to the Secretary. Directs the Secretary, within nine years of the date of enactment of this Act, to report to Congress on the level of State participation in and the effectiveness of the Register system. Authorizes appropriations to carry out the provisions of this Act for fiscal years 1983 through 1985.
United States · United States Congress · 2 March 1982
Amends the Bankruptcy Act to provide that a debtor shall not be discharged from a judgment debt resulting from a liability based upon driving while legally intoxicated.
United States · United States Congress · 2 March 1982
Expresses the sense of the Senate that Lech Walesa and others detained by Poland's government for political reasons should be released. Declares that Lech Walesa and other Solidarity members should be permitted to: (1) participate in negotiations concerning the future of Solidarity; (2) comment on the situation in Poland; and (3) travel freely.
United States · United States Congress · 25 February 1982
Requests the President to designate May 20, 1982, as Amelia Earhart Day.
United States · United States Congress · 11 February 1982
Amends the Railroad Revitalization and Regulatory Reform Act of 1976 to extend from FY 1982 through FY 1985 the rehabilitation and improvement financing available to rail lines through redeemable preference shares and fund anticipation notes.
United States · United States Congress · 10 February 1982
Reciprocal Trade and Investment Act of 1982 - Amends the Trade Act of 1974 to direct the United States Trade Representative (USTR) to submit to the President an annual study of the practices of each designated major trading country that: (1) deny benefits to the United States under a trade agreement; or (2) deny to the United States substantially equivalent commercial opportunities with respect to U.S. products that are internationally competitive. Directs the President to submit such study to the appropriate congressional committees and to propose actions to redress any imbalance caused by such practices. Directs Federal agencies to furnish information and other assistance to carry out such study. Adds to the findings upon which the President can base U.S. responses to foreign trade practices. Directs the President to act upon finding that a foreign practice denies to the United States commercial opportunities substantially equivalent to those offered by the United States. Authorizes the President to take action against the foreign entity's investments. (Current law limits the President to taking action against the foreign entity's products or services.) Requires the President to take into account U.S. trade agreement obligations in determining whether to take any action to enforce U.S. trade rights or respond to a foreign trade practice. Includes foreign direct investment by U.S. citizens or nationals within the definition of commerce and commercial opportunites. Authorizes the House Ways and Means Committee or the Senate Finance Committee to file a resolution with the USTR requesting the President to take action to enforce U.S. trade rights or respond to foreign trade practices. Directs the USTR to consult with the International Trade Commission (ITC) on: (1) the economic impact of the USTR's legislative recommendations; and (2) the foreign practices which caused the USTR to investigate. (Current law authorizes the USTR to consult with the ITC on the economic impact of proposed action with respect to the foreign product or service.) Directs the USTR to make preliminary recommendations to the House Ways and Means Committee and the Senate Finance Committee on the options the President is considering if dispute settlement procedures fail. Requires such recommendations to be made within 180 days of a finding that presidential action is needed to enforce U.S. trade rights or to respond to a foreign trade practice. Directs the President to negotiate international agreements to end restrictions on foreign direct investment. Includes restrictions on foreign direct investment among the barriers to international trade that may authorize the President to enter trade agreements.
United States · United States Congress · 10 February 1982
Requests the President to designate the week of June 13, 1982, as National Orchestra Week.
United States · United States Congress · 3 February 1982
Congratulates Hadassah, the Women's Zionist Organization of America, on the celebration of its 70th anniversary.
United States · United States Congress · 2 February 1982
Amends the Internal Revenue Code to prohibit a business expense deduction for advertisements placed with a foreign broadcast station and directed to a market in the United States if a similar deduction is denied in the country in which such station is located for an advertisement placed with a U.S. broadcast station and directed to a market in that country.
United States · United States Congress · 28 January 1982
Requests the President to designate February 11, 1982, as National Inventors' Day.
United States · United States Congress · 25 January 1982
Amends the Internal Revenue Code to limit to $3,000 the amount of living expenses which Members of Congress may deduct from their incomes. Repeals the provision allowing such tax deduction without substantiation.
United States · United States Congress · 16 December 1981
Amends the Voting Rights Act of 1965 to extend from August 6, 1982, to August 6, 1984, the current preclearance requirements (under which jurisdictions covered through the triggering mechanism must submit proposed electoral changes to the Department of Justice). Establishes a new standard for jurisdictions to "bail-out" of these requirements effective August 6, 1984. Permits political subdivisions of covered States to bail-out independently of the State. Conditions a declaratory judgment for bail-out on the jurisdiction's showing that it and all its political subdivisions have met the bail-out requirements for a ten-year period prior to the filing of the suit. Includes among the requirements for bail-out that: (1) no test or device has been used to discriminate on account of race, color, or language; (2) no actions alleging voting discrimination are pending or have gone to final judgment; (3) no Federal examiner has served in the jurisdiction seeking bail-out; (4) the jurisdiction and all its subdivisions have complied with the preclearance requirements; and (5) the jurisdiction and its subdivisions have taken affirmative steps to protect voting rights. Stipulates that lawsuits filed during pendency of the bail-out litigation will not bar bail-out. Subjects the jurisdiction to the preclearance requirements if any such lawsuit alleging voting violations is successful after bail-out. Restates the prohibition against voting discrimination to include as a violation conduct which has the effect of discrimination. Stipulates that the failure of a minority to be proportionately represented does not itself constitute a violation. Extends the bilingual election requirements from August 6, 1985, to August 6, 1992. Declares that nothing in the Voting Rights Act shall be construed to permit assistance within the voting booth, unless the voter is blind or physically incapacitated.
United States · United States Congress · 15 December 1981
Paddy Creek Wilderness Act of 1981 - Designates the Paddy Creek Wilderness Area in the Mark Twain National Forest in Missouri as a component of the National Wilderness Preservation System.
United States · United States Congress · 15 December 1981
Irish Wilderness Act of 1981 - Designates the Irish Wilderness in the Mark Twain National Forest in Missouri as a component of the National Wilderness Preservation System.
United States · United States Congress · 15 December 1981
Repeals requirements under the Public Utility Regulatory Policies Act of 1978 that State regulatory authorities and nonregulated electric utilities report to the Secretary of Energy on their consideration of the ratemaking standards established by such Act and that the Secretary report annually to the President and Congress on their reports and on Federal action with respect to retail electric utility rates.
United States · United States Congress · 15 December 1981
Amends title XVIII (Medicare) of the Social Security Act to permit an individual to elect hospice care, in lieu of certain other benefits, during two periods of 180 days each during the individual's lifetime. Provides for full reimbursement of reasonable costs to a hospice program, subject to a ceiling. Directs the Comptroller General to conduct a study of the hospice reimbursement method. Defines hospice care as including items and services furnished to the terminally ill in their homes, on an outpatient basis, and on a short term inpatient basis.
United States · United States Congress · 15 December 1981
Amends the Outer Continental Shelf Lands Act and the Outer Continental Shelf Lands Act Amendments of 1978 to eliminate certain reporting requirements relating to shut-in and flaring oil and gas wells.
United States · United States Congress · 9 December 1981
Comprehensive Smoking Prevention Education Act of 1981 - Amends title XVII (Health Information and Health Promotion) of the Public Health Service Act to direct the Secretary of Health and Human Services to inform the public of the health hazards of cigarettes through research, demonstration, and educational activities. Establishes an Interagency Committee on Smoking and Health to coordinate Federal and private activities. Requires the Committee to meet at least four times a year. Directs the Secretary to report annually to the Congress. Amends the Federal Cigarette Labeling and Advertising Act to change existing label warning provisions to require cigarette packages and advertisements to carry specified warnings on a rotating basis. Makes it unlawful to manufacture, import, or package for sale cigarettes without: (1) disclosing tar, nicotine, and carbon dioxide levels on the package; and (2) providing the Federal Trade Commission and the Department of Health and Human Services with a list of the types and quantities of chemical additives.
United States · United States Congress · 9 December 1981
M.D.L. 235 Settlement Discounts Tax Act of 1981 - Excludes from gross income any discount or price reduction on property and services provided for under a specified fuel settlement involving Westinghouse Electric Corporation and certain public utilities.
United States · United States Congress · 3 December 1981
Amends the Trade Act of 1974 to extend for an additional two years the residual authority to negotiate duties under such Act.
United States · United States Congress · 24 November 1981
United States Academy of Peace Act - Establishes the United States Academy of Peace as an independent nonprofit corporation. Sets forth the powers and duties of the Academy, including establishment of an Endowment of the United States Academy of Peace. Authorizes the Academy to establish: (1) a Center for International Peace; and (2) a United States Medal of Peace and other medals or honors. Subjects the Academy to specified freedom of information requirements. Provides that, with certain exceptions, the Academy shall not be considered a department, agency, or instrumentality of the Government. Prohibits the use of any political test or political qualification with respect to personnel actions of the Academy or financial assistance by the Academy. Authorizes appropriations in a specified amount for an Academy buildings and grounds capitalization fund. Authorizes appropriations in specified amounts for fiscal years 1983 and 1984 for Academy programs and administration.
United States · United States Congress · 24 November 1981
Amends the Internal Revenue Code to impose a $300 excise tax on the sale by the manufacturer of each 1984 or later model passenger automobile in which an automatic safety air bag has not been installed. Allows a manufacturer a refundable $300 tax credit for each 1984 or later model passenger automobile in which such an air bag has been installed.
United States · United States Congress · 22 November 1981
Amends the Internal Revenue Code to provide the Federal National Mortgage Association a net operating loss carryback of ten years and a net operating loss carryover of five years, beginning in 1982.