United States · United States Congress · 5 November 1987
Genocide Convention Implementation Act of 1987 - Amends the Federal criminal code to establish the criminal offense of genocide. Sets forth penalties to be imposed upon anyone who commits or attempts to commit any of the acts which constitute genocide (a fine of $1,000,000 and/or imprisonment for up to 20 years, and life imprisonment if group members are killed). Sets forth criminal penalties (a fine of $500,000 and/or imprisonment for up to five years) for directly and publicly inciting an act of genocide.
United States · United States Congress · 5 November 1987
Expresses the sense of the Congress that before November 18, 1987, the Secretary of State should inform the Soviet Government that the United States supports the right of the Latvian people to peacefully assemble to commemorate important dates in their history and should urge the Soviet Government to: (1) allow the Latvian people to publicly commemorate November 18, the anniversary of the founding of the independent Republic of Latvia, without reprisal; (2) allow the Western media access to Riga, Latvia, to report on that day's events; (3) halt harassment of Latvian human rights groups; and (4) release all Latvian prisoners of conscience, including human rights activists Linards Grantins and Gunars Astra, before such date. Urges the President to direct U.S. Government agencies to closely monitor the events of November 18, and to send an appropriate representative to observe that day's events. Urges the President and the Secretary to raise the issue of human rights and self-determination in the Baltic states during the next U.S.-Soviet summit.
United States · United States Congress · 3 November 1987
Medicare Adult Day Health Care Amendments of 1987 - Amends part B (Supplementary Medical Insurance) of title XVIII (Medicare) of the Social Security Act to provide for the establishment of adult day health care programs providing certain medically supervised health services furnished by an adult day health care center in an ambulatory group care setting on a less than 24-hour basis to individuals who are 18 years of age or older and: (1) have a medical or mental impairment that, but for the provision of adult day health care, would require the provision of care in a hospital or in a skilled or intermediate care facility; or (2) cannot perform on a daily basis certain activities of daily living. Sets forth standards for such a center. Sets forth matters which, as a condition of payment, must be certified by an existing State program which determines eligibility under title XIX (Medicaid) of the Social Security Act or by a State-administered preadmission screening program meeting certain minimum requirements. Makes deductibles inapplicable to adult day health care, requiring only the payment of a specified coinsurance amount. Provides for the evaluation of plans of correction submitted by centers found not to meet the conditions of participation and for sanctions against such centers, in lieu of cancellation of certification, including civil fines and suspensions of payments. Directs the Secretary of Health and Human Services to issue regulations regarding adult day health care programs. Requires the Secretary to adopt the standards established by the National Institute of Adult Day Care as the minimum standards for qualifying as a provider of such care.
United States · United States Congress · 3 November 1987
Expresses the sense of the Senate that: (1) the ozone "hole" that forms over Antarctica poses a threat to public health and the world environment; (2) the United States should take steps toward ratification of the Montreal Protocol To Control Ozone Depleting Substances as soon as possible; (3) the President should immediately transmit the Protocol to the Senate for prompt ratification; and (4) the President should immediately call upon a sufficient number of countries to move toward ratification so that the Protocol will enter into force as soon as possible.
United States · United States Congress · 30 October 1987
Individual Appropriations Act - Requires the committee of conference to report a separate conference report for each title of a bill or joint resolution making continuing appropriations for a period of 30 days or more, together with any amendments in disagreement for each title. Requires each title to be assigned a bill number and considered separately. Makes it out of order in the House of Representatives and the Senate: (1) to consider such bill or joint resolution unless each title corresponds to a regular appropriations bill; and (2) for any general provisions of such bill or joint resolution not to be contained in the appropriate title. Excludes any bill or joint resolution making supplemental appropriations from provisions of this Act. Makes such Act applicable to FY 1988, 1989, and 1990.
United States · United States Congress · 30 October 1987
Medicare Nursing Practice and Patient Care Improvement Act of 1987 - Directs the Secretary of Health and Human Services to enter into contracts with hospitals and nursing homes which provide services to individuals eligible to receive benefits under title XVIII (Medicare) of the Social Security Act to provide grants for demonstrating and evaluating the cost-effectiveness of innovative nursing practice models. Requires such models to include: (1) the integration of case management and patient care; (2) the testing of innovative payment structures for nurses; and (3) the improvement of work schedules and other benefits for nurses. Authorizes appropriations from the Federal Hospital Insurance Trust Fund for FY 1989 through 1991. Sets forth information and reporting requirements.
United States · United States Congress · 29 October 1987
Amends the Internal Revenue Code to exclude from gross income any distribution from an individual retirement plan if: (1) the payee has attained age 59 1/2 on or before the date of the distribution; and (2) the distribution is used to pay premiums for an insurance policy covering at least 12 months of medically necessary care for the payee or a spouse meeting the same 59 1/2 year age requirement.
United States · United States Congress · 27 October 1987
Declares that the Senate commends the organizers and participants of Justice For All Day and expresses gratitude to all persons who work to abolish poverty and ease the suffering of the poor.
United States · United States Congress · 23 October 1987
Education Savings Act of 1987 - Amends the Internal Revenue Code to permit an income tax exclusion to a taxpayer who transfers a qualified U.S. savings bond to an eligible institution of higher education or vocational school to pay the higher education expenses (tuition, fees, books, supplies, and equipment) of the taxpayer, spouse, or dependent. Excludes from gross income the lesser of: (1) the otherwise taxable amount involved in the transfer; or (2) the amount of the relevant higher education expenses. Phases out the permissible exclusion in the case of taxpayers having adjusted gross income of $75,000 or more, disallowing it entirely when income exceeds $150,000. Directs the Secretary of the Treasury to advise the general public of the program established by this Act. Amends Federal law to permit: (1) the type of transfer of U.S. savings bonds that would be necessary to effect the tax exclusions described in this Act; and (2) redemption of such bonds by recipient institutions.
United States · United States Congress · 22 October 1987
Reclassification of Transitional Devices Amendments of 1987 - Amends the Federal Food, Drug, and Cosmetic Act to direct the Secretary of Health and Human Services to reclassify each device placed in class III (devices requiring premarket approval) into class I (devices requiring general controls) or into class II (devices requiring performance standards), or determine that such device should remain in class III.
United States · United States Congress · 22 October 1987
Steel Retirement Benefits Funding Act of 1987 - Establishes a Steel Retirement Benefits Authority consisting of the Secretaries of the Treasury, Labor, and Commerce, the Executive Director of the Pension Benefit Guaranty Corporation (PBGC), and one presidential appointee with experience in the steel industry. Requires the Authority to establish and operate the steel retirement benefits program and investment fund under this Act. Directs the Authority to agree to pay the qualified retirement benefits of a qualified steel corporation if such corporation will meet certain pension and health coverage requirements, certain asset transfer requirements, and other terms and conditions. Requires the Authority to assume liability for payment of the qualified retirement benefits and to pay a corporation in ten annual installments, each equal to one-tenth of the present value of the benefits plus interest. Requires that the Authority's payments be transferred directly to the trust which is part of the qualified pension plan from which the retirement benefits are paid. Allows such payments to be made to an employee welfare benefit plan to pay retiree health benefits in any plan year for which retirement benefits are fully funded. Provides that such payments will not be treated as trust or plan assets or as a contribution made by the corporation for certain Internal Revenue Code purposes. Provides that, if such an agreement is terminated, Authority payments will stop and benefit liability will revert to the corporation. Makes the corporation liable to the Authority at the time of such termination for any amounts paid out which exceed the value of the assets transferred. Provides that any excess value of such assets will revert to the corporation. Directs the Authority to issue and sell to the steel retirement benefits investment fund (established under this Act) obligations which are convertible to assets of corporations transferred to the Authority. Provides that such obligations shall be in amounts sufficient to make required payments to the corporations, pay the debt service on all issued obligations, and cover program administrative costs of the Authority and the Fund. Provides that such obligations shall be direct obligations of the United States and shall bear interest at a rate not greater than that for comparable U.S. Treasury certificates with the same maturity. Requires qualified corporations to continue to maintain pension and retiree health benefit plans. Allows corporations which filed for bankruptcy before 1987 to be qualified if they resume such plan operation or enter into an agreement for payment of plan benefits with the PBGC. Allows corporations which file for bankruptcy in 1987 or later to be qualified if they continue to maintain such plans. Sets forth an asset transfer requirement. Requires a qualified corporation to transfer to the Authority stock, stock warrants, or other equity instruments in, or debt or other assets of, the corporation in an amount sufficient to meet the Authority's obligations and the need to attract investors to the Fund, taking into account the availability of other sources of funds to the Authority. Sets forth provisions for the period the agreement between the Authority and a corporation is in effect. Requires a corporation to apply for such agreements within six months after enactment of this Act. Directs the Authority to establish a steel retirement benefits investment fund (the Fund). Requires the Authority to transfer to the Fund obligations sold by it to the Fund and the assets transferred to the Authority by corporations. Directs the Authority to make interests in the Fund available to the general public and to hold any interests remaining unsold. Requires that qualified retirees have separated from service during the period beginning on January 1, 1982, and ending on the date of enactment of this Act. Authorizes the Authority to extend such eligibility to retirees who separate from service within two years after the date of enactment. Includes survivors under the definition of qualified retiree. Holds a qualified steel corporation liable for qualified retirement benefits when it sells or transfers a steel facility.
United States · United States Congress · 22 October 1987
Declares that the National Rural Crisis Response Center is deserving of recognition, encouragement, and support of the Congress and the American people. Recognizes the Center for the valuable service being rendered and authorizes and requests the President to issue a proclamation calling upon the people of the United States to recognize, encourage, and support the Center.
United States · United States Congress · 21 October 1987
Designates the Arctic Coastal Plain Wilderness within the Arctic National Wildlife Refuge, Alaska, as a component of the National Wilderness Preservation System.
United States · United States Congress · 16 October 1987
Amends the National Environmental Policy Act of 1969 to direct the Council on Environmental Quality to promulgate regulations implementing the National Environmental Policy Act for all Federal agencies, including independent regulatory commissions. Requires each Federal agency to review on a continuing basis and report to the Council on a statistically significant random sample of environmental impact statements prepared by such agency in which measures were specified for the mitigation of the adverse impact on natural resources, including fish and wildlife populations and habitat, that was predicted to result from the action. Requires each review to assess the implementation of mitigation measures and the accuracy and effectiveness of projected adverse impacts and their mitigation. Directs each Federal agency to comply with requirements for an initial review within 24 months of this Act's enactment. Authorizes appropriations for FY 1987 through 1989 for the operations of the Office of Environmental Quality and the Council on Environmental Quality. Grants a State or interstate water pollution control agency another year in which to satisfy certain certification requirements of the Clean Water Act for hydroelectric projects.
United States · United States Congress · 16 October 1987
Amends the Deficit Reduction Act of 1984 to permanently disregard in-kind assistance provided by nonprofit organizations to recipients of benefits under title XVI (Supplemental Security Income) or part A (Aid to Families with Dependent Children) of title IV of the Social Security Act in determining the need or eligibility of such recipients for program benefits.
United States · United States Congress · 16 October 1987
Amends the Deficit Reduction Act of 1984 to permanently disregard in-kind assistance provided by nonprofit organizations to recipients of benefits under title XVI (Supplemental Security Income) or part A (Aid to Families with Dependent Children) of title IV of the Social Security Act in determining the need or eligibility of such recipients for program benefits.
United States · United States Congress · 15 October 1987
Authorizes the Smithsonian Institution to develop a master plan for expansion of the National Air and Space Museum at Washington Dulles International Airport that will not interfere with the operations of the airport. Authorizes appropriations for FY 1988 and 1989 for master planning activities.
United States · United States Congress · 14 October 1987
Congratulates Costa Rican President Oscar Arias Sanchez on being awarded the 1987 Nobel Peace Prize. Recognizes the signing of the August 7 Guatemala peace accord as an historic achievement and an opportunity for the Presidents of Central America to work together towards peace. Urges the parties to the accord to implement all of its provisions in good faith, and pledges the Congress' support and full cooperation with respect to such implementation.
United States · United States Congress · 13 October 1987
Designates January 28, 1988, as National Challenger Center Day. (The Challenger Center is an institution offering children and teachers activities and information derived from American space research.)
United States · United States Congress · 13 October 1987
Urges the German Democratic chief of state Erich Honecker to: (1) repeal the order directing East German border guards to shoot to kill anyone who attempts to cross the Berlin Wall; and (2) issue an order to tear down the Berlin Wall.
United States · United States Congress · 9 October 1987
Extends until December 31, 1987, the authority of a bankruptcy trustee to pay benefits to retired former employees under a plan, fund, or program maintained or established by the debtor (through the purchase of insurance or otherwise) for the purpose of providing medical, surgical, or hospital care benefits, or benefits in the event of sickness, accident, disability, or death.
United States · United States Congress · 8 October 1987
Requires U.S. coins to be redesigned, at the discretion of the Secretary of the Treasury, over the next six years. Requires the reverse side of the first coin redesigned to commemorate the bicentennial of the U.S. Constitution for a two-year period. Requires that any profits from the sale of uncirculated and proof sets of U.S. coins be deposited in the Treasury and used solely to reduce the national debt.
United States · United States Congress · 8 October 1987
Omnibus Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury (Secretary) to prepare a statement setting forth in nontechnical terms: (1) the rights and obligations of a taxpayer and of the Internal Revenue Service (IRS) during a tax audit; (2) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file complaints; and (3) the procedures that the IRS may use in enforcing revenue laws. Directs the Secretary to transmit drafts of such statement to specified congressional committees and to distribute the final statement to all taxpayers receiving annual tax filing forms from the IRS. Requires the IRS, upon taxpayer request, to conduct any interview regarding the determination or collection of any tax at a reasonable time and place convenient to the taxpayer and to the IRS, and to permit the taxpayer, at his or her own expense, to record the interview. Authorizes the IRS interviewer to record such interview if the taxpayer has been given prior notice and is provided, upon request and payment of reproduction costs, with a transcript of the recording. Requires the interviewer to explain to the taxpayer the audit process, including the taxpayer's rights with respect to the process. Requires the Secretary to abate any penalty or interest imposed on any deficiency attributable to erroneous advice in writing given to a taxpayer by an IRS officer or employee in response to such taxpayer's specific inquiry. Authorizes the IRS Ombudsman, upon application filed by a taxpayer, to issue a Taxpayer Assistance Order if, in the determination of the Ombudsman: (1) the taxpayer is suffering or is about to suffer from an unusual or irreparable loss as a result of the manner in which the internal revenue laws are being administered by the Secretary; and (2) the Secretary has failed to carry out any of his or her duties or has violated any provision of law. Allows the terms of a Taxpayer Assistance Order to require the Secretary to release property of the taxpayer levied upon or to cease or refrain from certain actions. Requires the Secretary to obey any Taxpayer Assistance Order issued by the Ombudsman. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations with respect to Taxpayer Assistance Orders, including provisions to assure full, fair, and impartial due process for affected taxpayers. Amends the Inspector General Act of 1978 and other Federal law to establish within the Department of the Treasury an Office of Inspector General. Transfers to such Office the existing audit and investigation units of the Department. Sets forth criteria with respect to: (1) the authority of the Inspector General to conduct an investigation; and (2) the authority of the Secretary in cases of audits or investigations requiring access to information of a sensitive or confidential nature. Allows the Secretary to prohibit investigations under specified circumstances. Restricts disclosure by the Inspector General of tax returns and return information. Prohibits records of tax enforcement results from being used to evaluate certain IRS personnel or to impose or suggest production quotas. Requires district directors to certify compliance with this mandate on a monthly basis. Requires the Secretary to certify that a rule proposed by the IRS is substantially the only alternative that meets the mandate of the relevant statute in order for the rule to be considered an interpretative rule (and thereby not subject to analyses under the Regulatory Flexibility Act). Amends the Regulatory Flexibility Act to require regulatory flexibility analyses to include consideration of both the direct and indirect beneficial and negative effects of a proposed or final rule. Amends the Internal Revenue Code to direct the Secretary, with limited exceptions, to send a preliminary letter of deficiency to a taxpayer prior to the mailing of a deficiency notice. Specifies required contents for tax due notices and deficiency notices, including the basis of the deficiency and a breakdown of the total amount into tax, interest, and penalty. Directs the Secretary, within 90 days of this Act's enactment, to issue regulations requiring all IRS personnel to explain and support their position in assessing any penalties or additions to tax. Requires the Comptroller General to study IRS procedures with respect to such assessments and to present findings to specified congressional committees no later than December 31, 1988. Authorizes the Secretary to enter into a binding agreement with a taxpayer under which the taxpayer may pay tax liability in installments if the Secretary determines that such an agreement will facilitate collection of the liability. Permits the Secretary, after proper notice and a hearing, to modify or annul the agreement upon the finding that the financial condition of the affected taxpayer has significantly changed. Renders such an agreement nonbinding if the taxpayer fails to pay any installment or any other tax liability when due. Extends from ten to 30 days the period between the required notice to a person who neglects or refuses to pay tax liability and a levy on such person's salary, wages, or other property. Specifies information that must be incorporated in such notice, including possible alternative actions and the appropriate appeals procedures. Adds to the circumstances triggering termination of such a levy: (1) an agreement between the taxpayer and the Secretary for payment of the liability; and (2) the Secretary's determination that the taxpayer's financial condition precludes enforceability of the liability. Revises the list of property exempt from levy to: (1) increase the exempt amount permitted for certain personal effects, the property of a business, and wages; (2) add an exemption for certain deposits in qualified institutions; and (3) provide an express exemption, except under limited circumstances specified in this Act, for the taxpayer's principal residence, a motor vehicle used by the taxpayer as the primary means of transportation to work, and any tangible personal property essential to the operation of the taxpayer's business in cases when a levy would prevent the taxpayer from carrrying on such business. Prohibits a levy on any property when levy and sales expenses would exceed either the liability for which the levy is made or the fair market value of the levied property. Permits the Secretary to demand surrender of bank accounts only after 21 days in escrow have passed since service of the notice of levy on the accounts. Sets forth situations in which the Secretary must release a levy. Applies to jeopardy levies the administrative and judicial review procedures currently applicable to jeopardy assessments. Permits a taxpayer to bring a civil action against the United States in the Tax Court for judicial review of jeopardy levies and assessments. (Under current law an action for judicial review of jeopardy assessments may be filed only in district court.) Increases the time during which a taxpayer may petition for such review. Describes the jurisdictional requirements to be applied to such actions. Allows an administrative appeal of tax liens. Grants to the Tax Court exclusive jurisdiction to enjoin premature assessments if the taxpayer has filed a timely petition for review. Provides for review of such injunctive orders by the U.S. Court of Appeals. Grants to the Tax Court jurisdiction to enforce payment by the Secretary of refunds of overpayment and interest to taxpayers. Places on the Secretary the burden of proof of justifying any failure to refund, credit, or offset relevant amounts with respect to a taxpayer. Entitles a prevailing taxpayer to: (1) an interest rate of 120 percent of the overpayment rate with respect to refunds; and (2) reasonable litigation costs. Grants to the Tax Court jurisdiction to: (1) review jeopardy assessment sales of assets; and (2) redetermine interest under certain circumstances when a taxpayer claims an overpayment of the interest. Vests in the Tax Court original jurisdiction over any civil action against the Secretary for the recovery of any tax, additions to tax, and penalties with respect to income, estate, gift, and certain excise taxes. Authorizes an award of reasonable litigation costs to the prevailing party in proceedings by taxpayers before the Internal Revenue Service. Permits a taxpayer to bring a civil action in district court for actual damages resulting from the failure of any Federal officer or employee to release a tax lien on the taxpayer's property. Permits a civil cause of action in district court for damages resulting from the careless, reckless, or intentional disregard of internal revenue laws by any Federal officer or employee. Denies damage awards in cases of contributory negligence. Authorizes a damage award, to a $10,000 maximum, to the United States in cases of frivolous or groundless claims by a taxpayer. Amends the Internal Revenue Code to prescribe criminal penalties for: (1) any investigation or surveillance authorized or conducted by an officer or employee of the United States in connection with Federal tax laws that inquires into the beliefs, associations, or activities of any individual or organization; or (2) the maintenance of any records containing information derived from such an investigation. Establishes in the Internal Revenue Service the Office for Taxpayers Services, under the supervision of an Assistant Commissioner of Internal Revenue. Directs this Assistant Commissioner to: (1) be responsible for telephone, walk-in, and educational services, and for the design and production of tax and information forms; and (2) prepare annually, for presentation to specified congressional committees, a joint report (with the Chief Problem Resolution Officer for the IRS) on the quality of taxpayer services.
United States · United States Congress · 8 October 1987
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to increase by $3,000 for each year from 1990 through 1994 the amount of outside income which beneficiaries who have attained retirement age may earn without incurring a reduction in benefits. Removes such income limitation thereafter. Accelerates the effective dates of increases in the delayed retirement credit rate for individuals who work beyond retirement age.
United States · United States Congress · 7 October 1987
Agriculture Nitrogen Management Act of 1987 - Directs the Secretary of Agriculture and the Administrator of the Environmental Protection Agency to establish an Agricultural Nitrogen Best Management Practices Task Force to: (1) develop agricultural best management practices to minimize nitrogen losses from all potential uses of agricultural nitrogen; (2) develop and disseminate to American farmers educational and training materials with respect to such practices; and (3) report to the Congress in one year on the progress of its efforts. Authorizes appropriations. Amends the Federal Water Pollution Control Act (Clean Water Act) to require that any State assessment report or management report be developed in consultation with the task force. Directs the Administrator to consult with the task force in preparing annual reports and final reports to the Congress.
United States · United States Congress · 7 October 1987
Amends title XVIII (Medicare) of the Social Security Act to ensure that rural hospitals which have no more than 50 beds and provide at least 70 percent of their inpatient hospital services to Medicare patients receive, for a three-year period, Medicare coverage of at least the reasonable costs of providing such services.
United States · United States Congress · 7 October 1987
Amends the Internal Revenue Code with respect to the valuation of farm land for estate tax purposes. Permits a decedent's spouse who acquires farm and other real property as a result of the decedent's death to enter into a cash lease of such property with a family member and still have the property valued under use value principles rather than according to its highest and best use. Applies retroactively to leases for periods after December 31, 1976, of qualified real property of decedents dying after the same date.
United States · United States Congress · 2 October 1987
Amends the Agricultural Act of 1949 to provide that, notwithstanding the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) and the subsequent sequestration order issued by the President (under such Act), FY 1987 dairy expenditure reductions shall be implemented through a reduction in the price received by milk producers rather than through a reduction in Commodity Credit Corporation payments for dairy product purchases. States that such reductions shall be no greater than needed to equal the reduction in milk support expenditures required by such order.
United States · United States Congress · 2 October 1987
Establishes the Commission on the Effects of Deregulation on Air Travel to study and make recommendations concerning the impact of a deregulated airline industry on the Federal Government's goal of promoting development of an air transportation industry that provides quality service to all regions of the country. Requires study in particular of the effectiveness of the essential air service program and rural service alternatives. Requires the Commission to submit a detailed final report to the Congress and the President. Terminates the Commission following its submission of such report. Authorizes appropriations.
United States · United States Congress · 1 October 1987
Repeals specified provisions of the Tax Reform Act of 1986 that eliminated income averaging. Provides that the Internal Revenue Code (IRC) be applied and administered as if such provisions had not been enacted. Amends the IRC to restore income averaging for a person: (1) actively engaged in the trade or business of farming, including aquaculture; and (2) whose average annual gross income for the three preceding taxable years is at least 50 percent attributable to farming.
United States · United States Congress · 1 October 1987
Retiree Health Protection and Long-Term Care Insurance Act of 1987 - Amends the Internal Revenue Code to add provisions relating to voluntary retiree health plans. Permits an income tax deduction for employer contributions to a qualified retiree health care trust. Limits the deduction to the difference between 110 percent of the plan's liability at the end of a plan year and the plan's assets at the same time. Excludes from the gross income of an individual or spouse: (1) any employer contribution under a qualified voluntary retiree health plan; or (2) receipts of any post-retirement long-term health benefit under the plan. Disallows this tax exclusion when: (1) the individual is a participant or beneficiary under more than one qualified plan and does not consolidate the accounts; (2) the plan ceases to be qualified; or (3) the individual assigns any portion of his or her interest in the plan. Applies a 20 percent penalty tax to benefits that exceed a specified maximum. Sets forth plan qualification criteria, including requirements that the plan be in writing, provide employee rights that are legally enforceable, and be maintained for the exclusive benefit of employees. Requires, in addition, that: (1) the plan provide only post-retirement benefits (after the former employee or employee spouse has attained age or is disabled); (2) the plan provide only long-term health care benefits, including nursing home, hospice, or adult day center care, to individuals who are chronically ill or disabled; (3) benefits are only through insurance acquired by the plan, self-insurance under guaranteed renewable contracts, reimbursement of expenses paid by the care recipient, or any combination of these; (4) employees do not contribute to the plan; (5) neither contributions nor benefits discriminate in favor of highly compensated employees; (6) contributions meet the same limitation that is applicable to the permissible tax deduction; (7) the plan meet specified participation, coverage, vesting, distribution, and transfer standards; and (8) a participant or beneficiary may not receive a loan from the plan or exercise control over account assets. Limits plan holdings of employer securities and employer real property. Describes conditions to be met by any qualified retiree health care trust that is part of a qualified voluntary retiree health plan. Provides for the establishment of tax-exempt voluntary retiree health accounts. Identifies the criteria applicable to such accounts, which must be established exclusively for the benefit of an individual or spouse. Excludes distributions from such accounts from the gross income of an individual as long as they are used exclusively to pay post-retirement long-term health care benefits of the eligible beneficiary. Retains the tax-exempt status of the accounts themselves unless they cease to be proper voluntary retiree health accounts because the beneficiary-taxpayer either engages in prohibited transactions or pledges the account as security. Imposes penalties in the form of additional tax when benefits exceed the lesser of $2,000 or the earned income of the employee derived from the business with respect to which the plan is established. Sets forth minimum distribution requirements for such accounts. Requires that the trustee of a voluntary retiree health account report to the Secretary of the Treasury and to the account's beneficiary on the maintenance of the account. Preempts all State laws relating to health plans for former employees and their spouses. Imposes an excise tax, with limited exceptions, on an employer who maintains a qualified plan if any distribution that is not a post-retirement long-term health care benefit is made. Fixes the rate for this tax at 50 percent of the improper payment. Exempts qualified retiree health care trusts from taxation. Imposes a five percent excise tax on amounts connected with any prohibited transaction with respect to a voluntary retiree health account. Imposes a penalty for failure to file required reports concerning a voluntary retiree health account.
United States · United States Congress · 1 October 1987
Medicaid Chronically Ill and Disabled Children Amendments of 1987 - Amends title XIX (Medicaid) of the Social Security Act to authorize States to make medical assistance available to chronically ill or disabled children under the age of 18 with family incomes below specified percentages of the poverty line and meeting other requirements. Sets forth requirements regarding: (1) the determination and redetermination of eligibility; (2) the imposition of premiums, deductions, cost sharing, or other charges; (3) the development of a written health care management plan for each individual; (4) the provision of comprehensive health care case management services; (5) assistance for part or all of the cost of home or community-based services; and (6) the application of resource and income standards and the method of determining family income.
United States · United States Congress · 30 September 1987
Youth Employment Services Act of 1987 - Amends the Job Training Partnership Act to establish a demonstration program for employment opportunities for severely disadvantaged youth. Authorizes the Secretary of Labor to carry out such programs with specified funds. Defines an eligible severely disadvantaged youth as one who: (1) is between 16 and 20 years old; (2) is economically disadvantaged; (3) has dropped out of elementary or secondary school, or has received a secondary school degree but has both reading and mathematics skills below the eighth grade level; (4) has not participated in an education or training program in the nine months preceding the month in which he or she enrolls in the program under this Act; and (5) has less than 150 hours work experience in a specified nine-month period. Requires program grant applicants to form eligible partnerships, which shall include a public agency or private nonprofit organization and a business concern or association. Allows program funds to be used for: (1) individual assessment; (2) intensive basic skills training combined with vocational training and/or work experience; (3) support services; (4) job development and placement services; (5) a monitoring period after program completion, with support services to assist in retaining employment or advancing toward an educational degree; and (6) other appropriate services to further job placement. Sets forth provisions relating to the allocation and number of demonstration grants. Set forth program agreement requirements. Sets forth provisions for program payments and the Federal share of program costs. Directs the Secretary to evaluate services provided by eligible partnerships funded under this Act. Directs the Secretary to report to the Congress on such evaluation. Authorizes appropriations for FY 1988 through 1990 to carry out this Act.
United States · United States Congress · 30 September 1987
Directs the Office of Personnel Management to arrange for the conversion of a portion of a Government employee's life insurance policy to long-term care insurance.
United States · United States Congress · 30 September 1987
Medicare Private Health Plan Capitation Improvement Act of 1987 - Establishes a Task Force on Medicare Capitation responsible for reviewing, assessing, and reporting to the Congress by 1991 on a wide range of issues involving Medicare (title XVIII of the Social Security Act) capitation payments to health maintenance organizations (HMOs). Terminates such Task Force on January 2, 1991. Authorizes appropriations for such Task Force for FY 1988 through 1991. Amends the Medicare program to guarantee that for calendar years 1988 through 1991, HMOs will receive payments for their enrollees which will be no less than 80 percent of the median adjusted average per capita cost (AAPCC) received for similar Medicare beneficiaries residing in Metropolitan Statistical Areas (MSAs). Directs the Secretary of Health and Human Services to issue annually to HMOs: (1) a summary of the calculations and a description of the assumptions made by the Secretary in computing the United States per capita incurred cost (USPCC) and the AAPCC; (2) preliminary estimates of the USPCC and the AAPCC for the next year; and (3) by April 1, a narrative explanation of differences between the preliminary estimate of the USPCC issued before the previous September 7, and the USPCC projection issued before the following September 7 and the actual USPCC. Gives HMOs notice of, and 30 days to comment on, any proposed changes in the method of computing the USPCC or AAPCC. Requires the Secretary to use data from the six months preceding establishment of the AAPCC as the basis for determining the AAPCC. Requires the Secretary to establish a separate class of HMO members composed of individuals who reach age 65 from 1988 through 1991, are entitled to Medicare benefits, and received disability benefits under title II (Old Age, Survivors and Disability Insurance) of the Act for purposes of determining the per capita rate of payments to HMOs. Prohibits HMO premiums for services in addition to Medicare services from being increased more than once in a contract year. Permits HMOs to have different premiums or charges for each MSA or group of two or more counties not contiguous to MSAs, in which members reside. Directs the Secretary to waive or modify the rule that at least 50 percent of HMO enrollees not be entitled to Medicare or Medicaid if quality standards are met, certain fiscal soundness requirements are exceeded, and the HMO has operated successfully for at least five years. Provides that HMOs which are affiliates of multistate or multicontract entities shall not be held to the 50 percent rule if the rule would be satisfied if applied to the enrolled membership of all organizations affiliated with such entities. Requires the General Accounting Office to conduct an audit of Medicare claims to assess, and report to the Congress by 1989 regarding, the impact of beneficiary location and retroactive adjustments on the attribution of claims.
United States · United States Congress · 22 September 1987
Amends part A (General Provisions) of title XI of the Social Security Act to establish a National Commission on Children which is to serve as a forum on behalf of children and report to the Congress and the President by September 30, 1988, regarding questions relating to: (1) the health of children; (2) social and support services for children and their parents; (3) education; and (4) poverty among children.
United States · United States Congress · 18 September 1987
Expresses the sense of the Senate that the Secretary of Agriculture should make 1988 advance deficiency payments for wheat, feed grains (up to 40 percent of projected payments for such crops), upland cotton, and rice (up to 30 percent of projected payments for such crops).
United States · United States Congress · 17 September 1987
Expresses the sense of the Congress that: (1) the administration should oppose the implementation of the European Community directive which will limit U.S. access to such Community's agricultural markets; (2) if the European Community denies U.S. meat imports based on unsubstantiated standards or standards not applied to all Community members, the administration should adopt countermeasures; and (3) the administration should communicate to the Community that the United States views the directive as inconsistent with such Community's obligations under the General Agreement on Tariffs and Trade.
United States · United States Congress · 15 September 1987
Amends the Internal Revenue Code with respect to income taxation of generic commodity certificates (PIK certificates) used to repay Commodity Credit Corporation (CCC) loans. Taxes the certificates based on the earlier of: (1) the date on which the commodity used as collateral for the loan is sold; or (2) the date nine months after the loan was originally received. Disallows this treatment if the taxpayer chose to consider the CCC loan as income for the taxable year in which it was received. Applies to loans made after 1985.
United States · United States Congress · 11 September 1987
Child Care Services Improvement Act of 1987 - Title I: Child Care Block Grant - Amends the Public Health Service Act to establish a child care services block grant program. Authorizes appropriations for FY 1988 through 1990 for allotments to States to carry out specified child care services activities. Provides for State allotments on the basis of State population and State population weighted by relative per capita income. Provides for additional allotments under specified circumstances. Requires States to use allotment payments to make grants to eligible entities for specified projects. Includes among eligible entities: (1) local government units, including school districts; (2) nonprofit organizations; (3) professional or employee associations; (4) consortia of small businesses; (5) higher education institutions; (6) hospitals or health care facilities; (7) family care providers; or (8) entities that the State considers able and appropriate to carry out a project under this title. Includes among such projects: (1) voucher programs or scholarships to enable low income families to obtain adequate child care; (2) community or neighborhood child care centers, including renovation of public buildings for such purpose; (3) after-school child care programs; (4) grants or loans for start-up costs of employer-sponsored child care programs; (5) training programs for child care providers; (6) temporary care of sick children unable to attend child care programs in which they are enrolled; or (7) any project consistent with the purposes of this Act. Sets forth limitations on the use of such funds and waivers of such limitations. Directs the Secretary of Health and Human Services (the Secretary) to provide technical assistance to States in planning and operating activities under this title. Sets forth provisions for State administration of such funds. Requires States, in order to receive such funds, to certify that they will: (1) coordinate provision of child care services with other available child care services; (2) agree that such funds will be used to supplement, not supplant, non-Federal funds; (3) establish an advisory council on child care; and (4) adopt standards of accreditation or licensing for family-based and group child care providers, and methods of inspection and certification based on such standards. Requires annual State reports to the Secretary on the use of such funds. Sets forth grant application requirements for eligible entities. Requires assessment of proportional income-based fees, parental involvement, and the meeting of State quality standards. Requires grantees to fund between ten and 50 percent of the project cost with non-Federal funds. Requires States to give priority to projects that will continue to carry out the purposes of this Act without Federal funds. Requires the State Governor to establish an advisory council on child care. Requires each State to determine the age at which children shall become eligible to participate in programs established or benefited under this Act. Title II: Child Care Liability - Part A: Child Care Liability Reform - Applies the provisions of this part, with specified exceptions, to any civil action, in any State or Federal court, against any child care provider or in-home child care provider licensed or accredited pursuant to State or local law or standards, based on any cause of action, including negligence and professional malpractice, in which damages are sought for physical injury or for physical or mental pain or suffering or for property damage. Makes this part inapplicable to civil actions for intentional torts. Provides that this part shall preempt and supersede Federal or State law only to the extent such law is inconsistent. Sets forth certain defenses, rules, and rights which are not affected by this part. Makes joint and several liability inapplicable to any action subject to this title. Makes an exception for concerted actions. Provides for reduction of awards for damages in cases of collateral sources of compensation. Provides for a two-year statute of limitations for civil actions under this title. Makes the following entities which provide child care not liable for any such child care provider or facility which is a separate corporation or organization: (1) nonprofit organizations described under specified Internal Revenue Code provisions and which are tax-exempt; (2) corporations which are controlled by or closely identified with a religious organization which is tax-exempt and operates exclusively to provide child care services; or (3) day or residential schools which provide education. Encourages States to establish an expedited and simplified procedure whereby such entities will be able, inexpensively and quickly, to incorporate separately as a child care provider. Part B: Child Care Liability Insurance Pool - Authorizes any State to permit or provide for the establishment of a child care liability insurance pool whose members are child care providers licensed or accredited pursuant to State or local law or standards. Defines child care liability insurance pool. Authorizes appropriations for FY 1988 to carry out this title and to remain available for assistance to States for FY 1988 through 1990. Directs the Secretary to reserve specified portions of such funds for payments to specified U.S. territories and for administrative costs. Directs the Secretary to allot the remainder to States on the basis of number of children who have not attained the age of 12. Permits a portion of such allotments to be used for State administrative costs. Sets forth State application requirements. Requires State plans to: (1) identify the lead agency designated and responsible for the administration of funds under this part; (2) provide that all participants in the child care liability insurance pool are child care providers who are licensed or accredited pursuant to State or local law or standards; (3) provide that the State shall use at least the amount allotted to establish or maintain a liability insurance pool for child care providers; and (4) specify how any such liability insurance pool will continue to be financed after FY 1990, such as through contributions by the State or by members of such pool. Directs the Secretary to review and approve State plans and to monitor State compliance with requirements of this part. Provides for suspension of payments upon a finding of noncompliance. Sets forth provisions relating to entitlement, method, and State spending of allotment payments. Title III: Revolving Loan Funds - Authorizes appropriations for FY 1988 to carry out this title and to remain available for assistance to States for FY 1988 through 1990. Directs the Secretary to reserve specified portions of such funds for payments to specified U.S. territories and for administrative costs. Directs the Secretary to allot the remainder to States on the basis of number of children who have not attained the age of 12. Permits a portion of such allotments to be used for State administrative costs. Sets forth State application requirements. Requires State plans to set forth procedures and requirements whereby persons desiring to make capital improvements to their principal residence in order to become a licensed or accredited family-based child care facility may obtain a loan from the State revolving loan fund. Requires such fund to be administered by the State and to provide loans to qualified applicants, pursuant to terms and conditions the State establishes. Limits the amount of any such loan to $1,500. Requires the State plan to provide that the State establish a revolving loan fund with certain procedures. Title IV: Amendments to the Internal Revenue Code of 1986 - Child Care Facility Tax Incentive Act of 1987 - Amends the Internal Revenue Code to establish an income tax credit for employers for expenses paid or incurred to acquire, construct, maintain, or operate a qualified child care facility. Requires that such facility be operated by the employer. Requires that at least 30 percent of the facility's enrollees be dependents of employees of such employer. Requires that the facility be located at or near the employer's business premises. Requires that the facility be accredited or licensed under State and local laws. Sets forth special rules for allocation in the case of multiple employers or partnerships and for pass-through in the case of estates and trusts. Excludes earnings from the provision of qualified family-based or in-home child care services from self-employment taxes, estimated taxes, and wage withholding requirements. Requires cafeteria plans to provide a child care option. Provides for an additional personal exemption for a child whose mother has no earned income during the period between the child's birth and the child's attaining age six months. Limits such exemption to taxpayers whose adjusted gross income does not exceed 150 percent of the poverty level. Raises the limitation on the amount which may be contributed to individual retirement accounts for homemakers under provisions for income tax deductions. Provides that such deduction may be allowable even if the spouse is an active participant in a pension plan.
![Official portrait of Sen. Durenberger, Dave [R-MN]](https://www.congress.gov/img/member/d000566_200.jpg)