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Official portrait of Sen. East, John P. [R-NC]

Sen. East, John P. [R-NC]

United States · Official source

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679 records where Sen. East, John P. [R-NC] is listed as a sponsor, author, or other actor. Search with topics and years

Bill· SS. 797 (99th)open

Youth Employment Opportunity Wage Act of 1985

United States · United States Congress · 28 March 1985

Youth Employment Opportunity Wage Act of 1985 - Amends the Fair Labor Standards Act of 1938 to authorize employers to pay employees under 20 years of age 75 percent of the minimum wage rate between May and September of each year. Exempts such employees from special certificate requirements. Restricts such authorization to: (1) hours worked by eligible employees in compliance with applicable child labor laws; and (2) youth employed after May 1 of each year. Prohibits the removal of employees ineligible for the subminimum wage rate in order to replace them with employees who are eligible. Makes technical and conforming amendments to the Job Training Partnership Act. Directs the Secretary of Labor to monitor the implementation of this Act and to report to the Congress concerning the employment effects of this Act. Terminates such minimum wage rate exception after September 30, 1987.

Bill· SS. 800 (99th)open

A bill to increase the maximum annual dollar amount limitation on deductions allowed under the Internal Revenue Code of 1954 for contributions to an individual retirement account of a spouse and to provide that the limitation relating to the amount of compensation received shall be computed on the basis of the combined compensation of a husband and wife.

United States · United States Congress · 28 March 1985

Amends the Internal Revenue Code to increase the maximum dollar amount limitation to $2,000 on deductions allowed for contributions to an individual retirement account of a spouse and to provide that the deduction for the individual retirement account shall be computed for married individuals on the basis of their combined compensation.

Bill· SS. 729 (99th)open

A bill to amend the Internal Revenue Code of 1954 to make permanent the rules relating to imputed interest and assumption of loans, and for other purposes.

United States · United States Congress · 26 March 1985

Amends the Internal Revenue Code to establish an applicable test rate of nine percent for determining whether there is imputed interest in the case of seller-financed property. Permits a lower test interest rate of 80 percent of the Federal Treasury rate where such rates are lower than the nine percent test rate. Provides for a blended test rate for instances where the loan amount exceeds $4,000,000. Authorizes the imputation of interest in seller-financed property sales of $4,000,000 or less of ten percent or 110 percent of the Federal Treasury rates, whichever is less, where the test interest rates have not been met. Allows for a blended imputed interest rate where the debt amount exceeds $4,000,000. Requires that all loan amounts from a single transaction or series of related transactions be aggregated for purposes of determining the loan amount. Provides that the imputed interest rules will not apply to assumptions of loans unless the terms and conditions of such debt obligations are modified in connection with the assumption. Repeals the provisions of the Code limiting the amount of interest expense a purchaser of personal use property may deduct for tax purposes. Excepts debt instruments arising from the sale or exchange of a residence from the imputed interest provisions where the obligor of the instrument uses the property as his residence. Provides that the imputed interest rules shall not apply in the case of sales or exchanges of property where the borrowed amount does not exceed $4,000,000. Requires the interest on the obligation issued in connection with such sales or exchanges to be taken into account by both the buyer and the seller on the cash receipts and disbursement method of accounting unless both buyer and seller agree to use the accrual receipts and disbursement method of accounting.

Bill· SS. 721 (99th)open

Agricultural Trade Amendment Act of 1985

United States · United States Congress · 20 March 1985

Agricultural Trade Amendment Act of 1985 - Amends the Commodity Credit Corporation Act to provide that agricultural exports, except for those under the Agricultural Trade Development and Assistance Act of 1954 (P.L. 480), shall not be subject to cargo preference requirements.

Bill· SJRESS.J.Res. 91 (99th)referred

A joint resolution to designate March 21, 1985, as "Afghanistan Day".

United States · United States Congress · 20 March 1985

Designates March 21, 1985, as Afghanistan Day. Condemns the Soviet Union for the attempted subjugation of Afghanistan. Calls upon the Soviet Union to commit itself to a negotiated political settlement for Afghanistan.

Bill· SS. 680 (99th)open

Textile and Apparel Trade Enforcement Act of 1985

United States · United States Congress · 19 March 1985

Textile and Apparel Trade Enforcement Act of 1985 - Limits the total quantity of 1985 imports of textiles and textile products from a major exporting country to the lesser of an amount equal to 101 percent: (1) of the total quantity of textile products imported from such country if the total had increased by six percent annually during 1981 through 1984; or (2) if the United States has an agreement with such country providing for an annual growth rate of less than six percent, of the total quantity of such products from such country imported during 1984. Limits the total quantity of 1985 imports of textiles and textile products from an exporting country to an amount equal to the total quantity of such products imported from such country during 1984 plus: (1) 15 percent of such quantity in the case of a category that is not an import sensitive category; or (2) one percent in the case of an import sensitive category. Provides for changing the classification of a country, except for a Caribbean country, from an exporting country to a major exporting country if the total textile imports from such country equals or exceeds one and one-quarter percent of all textiles imported into the United States. Sets forth a formula for adjusting the growth of textile imports annually. Sets forth certain minimum quantities of textile imports that all countries shall be allowed to export to the United States. Requires the Secretary of Commerce to enforce this Act. Directs the Secretary, within six months of enactment of this Act, to establish an import licensing system under which an importer of textiles will be required to present an import permit as a condition of entry of such textiles. Directs the President to report to the Congress annually on the administration of this Act.

Bill· SS. 664 (99th)open

A bill to facilitate the competitiveness of exports of United States agricultural commodities.

United States · United States Congress · 14 March 1985

Prohibits the cargo preference laws from applying to export activities of the Commodity Credit Corporation (CCC) or the Department of Agriculture under which: (1) stocks of farm commodities or the products thereof acquired by the CCC are made available to U.S. exporters, users, or foreign purchasers for the maintenance or expansion of commercial export markets for U.S. farm commodities; (2) commercial credit guarantees are blended with direct interest-free credits from the CCC to reduce the interest rate on export sales of U.S. farm commodities; or (3) the CCC or the Department of Agriculture promotes commercial exports of U.S. farm commodities. Exempts from such prohibition export activity undertaken to fulfill an agreement entered into before enactment of this Act.

Bill· SS. 665 (99th)referred

A bill to amend the Fair Labor Standards Act of 1938 to facilitate industrial homework, including sewing, knitting, and craftmaking, and for other purposes.

United States · United States Congress · 14 March 1985

Amends the Fair Labor Standards Act of 1938 to permit individuals to engage in industrial homework (including sewing, knitting, jewelry, or craftmaking) or perform any service in or about their place of residence as employees of any employer covered by such Act if the employer complies with minimum wage and maximum hours requirements under such Act.

Bill· SS. 625 (99th)open

A bill to include the offenses relating to sexual exploitation of children under the provisions of RICO and authorize civil suits on behalf of victims of child pornography and prostitution.

United States · United States Congress · 7 March 1985

Amends the Racketeer Influenced and Corrupt Organizations Statute to extend the statute's coverage to the sexual exploitation of children. Provides for a civil action for treble damages by any person injured personally or in his or her business or property as a result of a violation of this Act.

Bill· SS. 590 (99th)referred

Great Smoky Mountain Wilderness Act

United States · United States Congress · 5 March 1985

Great Smoky Mountain Wilderness Act - Designates specified lands in the Great Smoky Mountains National Park in North Carolina and Tennessee as the Great Smoky Mountains Wilderness. Sets forth requirements with respect to the management of the wilderness area. Authorizes the Secretary of the Interior to place a historical marker at or near the approach to the Cherokee Qualls Reservation at Soco Gap. Provides for the settlement of all claims of Swain County, North Carolina, against the United States under the agreement of July 30, 1943, providing for construction of a road along the north shore of Fontana Reservoir. Requires the National Park Service to provide limited motor vehicle access to family cemeteries in existence on the date of the enactment of this Act in the Hazel Creek area of the Great Smoky Mountains National Park behind Fontana Dam. Authorizes appropriations for the building of such access. Authorizes appropriations.

Bill· SS. 515 (99th)referred

Bulgarian Interrelation Review Act

United States · United States Congress · 26 February 1985

Bulgarian Interrelation Review Act - Directs the President to conduct a review of U.S. policies with respect to Bulgaria's involvement in narcotics trafficking, arms smuggling, and terrorism. Provides that such review include the options of: (1) suspending U.S. diplomatic relations; (2) terminating U.S. bilateral agreements, including the maritime transport agreement; (3) imposing stricter controls on exports to Bulgaria; (4) requesting the United Nations Security Council to place on its agenda Bulgaria's involvement in arms trafficking, drug smuggling, and terrorist acts; and (5) submitting a request to the Secretary General of the United Nations that a review conference be convened to determine what steps should be taken to end Bulgaria's abuses of the Customs Convention on the International Transport of Goods under Cover of TIR Carnets. Directs the President to report to the Congress on the results of such review.

Resolution· SCONRESS.Con.Res. 21 (99th)referred

A concurrent resolution concerning Bulgaria's abuses of the Customs Convention of the International Transport of Goods under Cover of TIR Carnets in facilitating the transportation of illicit narcotics, smuggled arms, and terrorists.

United States · United States Congress · 26 February 1985

Expresses the sense of the Congress that: (1) the United States should request, in accordance with the Customs Convention on the International Transport of Goods under Cover of TIR Carnets, that the Secretary General of the United Nations convene a review conference to determine what steps should be taken to end Bulgaria's abuses of that Convention in facilitating the transportation of illicit narcotics, arms, and terrorists; and (2) the President should encourage other parties to the TIR Convention to use procedures provided in the Convention to end such abuses by Bulgaria.

Bill· SS. 479 (99th)open

Crimes in Labor Disputes Act of 1985

United States · United States Congress · 20 February 1985

Crimes in Labor Disputes Act of 1985 - Establishes criminal penalties for any act of violence, threat of violence, or conspiracy to accomplish such act in a labor dispute by any person or organization.

Bill· SS. 480 (99th)referred

Postsecondary Continuing Education Act of 1985

United States · United States Congress · 20 February 1985

Postsecondary Continuing Education Act of 1985 - Amends the Higher Education Act of 1965 (HEA) to revise title I provisions for postsecondary continuing education. Retitles title I (currently "Continuing Postsecondary Education Program and Planning") as "Postsecondary Continuing Education." Retitles and replaces part A (currently "Commission on National Development in Postsecondary Education") with new provisions for "Postsecondary Continuing Education Innovation and Outreach Grants." Provides that such grants will assist institutions of higher education in: (1) demonstration programs for adult learners; (2) cooperative arrangements with private sector employees; and (3) outreach programs, particularly those that adapt telecommunications and other technologies to reach new or isolated adult learners. Includes among individuals whom a part A program may serve: (1) certain potential new entrants to the workforce, especially disadvantaged and minority individuals; (2) those seeking reentry to the workforce after prolonged absences, particularly women; (3) certain dislocated workers; (4) those who need counseling and remedial instruction to benefit from postsecondary education; (5) those isolated from educational resources by geographic location or impaired or restricted mobility; (6) certain employees of small- and medium-sized businesses; and (7) those in fields of special concern to the national interest, such as teaching, counseling, nursing, and library and learning center administration. Directs the Secretary of Education to carry out a part A program to assist eligible institutions of higher education to establish programs enhancing adult educational opportunities. Sets forth the following provisions relating to such part A grants: (1) competitive applications for such assistance; (2) institutional eligibility; (3) uses of such funds; (4) size and duration of such grants; (5) Federal share (from an 80 percent maximum in the first year down to a 20 percent maximum in the fifth year); and (6) cost sharing (the applicant institution may provide the non-Federal share directly or through other sources). Permits certain institutions to apply for waivers of such matching requirements. Authorizes the Secretary to carry out a part A program to assist State higher education agencies to enhance adult educational opportunities and to provide for regional or statewide adult postsecondary continuing education information and guidance services. Allows such part A grants to be used for program planning, development, and operation, which may include: (1) development and implementation of such regional or statewide services; and (2) contracting with one or more institutions of higher education or other organizations to provide such a system and services. Retitles and replaces part B (currently "Education Outreach Programs") with new provisions for "Postsecondary Continuing Education Research and Demonstration Grants." Provides that such grants will assist institutions of higher education to have the sustained capacity to: (1) undertake substantial ongoing research and demonstration activities in postsecondary education; and (2) provide leadership, advice, and technical assistance to other institutions of higher education and to public agencies and private organizations on the use and allocation of resources to serve national, regional, State, and local adult learning priorities. Authorizes the Secretary to make grants to and contracts with institutions of higher education or combinations of such institutions to carry out part B by providing assistance to such institutions. Sets forth the following provisions relating to such part B grants and contracts: (1) uses of such funds; (2) competitive applications for such assistance; (3) size and duration of grant or contract; (4) Federal share of each such grant (from an 80 percent maximum in the first year down to a 20 percent maximum in the fifth year); and (5) cost sharing (the applicant institution may provide the non-Federal share directly or through other sources). Revises provisions relating to the National Advisory Council on Continuing Education (and places such provisions under a new part C "the National Advisory Council on Continuing Education"). Provides that the Advisory Council shall elect its own Chairmen from among members who are not Federal employees. Requires the Advisory Council to meet at least four times a year (currently twice a year). Authorizes the Advisory Council to conduct studies, hearings, and other activities to: (1) identify the continuing education needs and goals of the Nation, and report on these to the President, the Congress, and the Secretary; and (2) collect, analyze, and disseminate information regarding postsecondary continuing education programs under HEA and other Federal continuing education and training programs. Revises provisions for Advisory Council annual reports. Sets forth a new part D "General Provisions" which includes a definition of "adult learner" for purposes of postsecondary continuing education programs. Authorizes appropriations for FY 1986 through 1991. Requires that a specified portion of such funds be used to carry out part B provisions. Authorizes the Secretary to reserve a specified portion of part A funds for grants to State higher education agencies.

Law· SS. 426 (99th)enacted

Electric Consumer Protection Act of 1986

United States · United States Congress · 7 February 1985

Electric Consumers Protection Act of 1985 - Amends the Federal Power Act to require the Federal Energy Regulatory Commission to issue a new license to an existing licensee for a hydroelectric project authorized under such Act if the United States does not, upon the expiration of the existing license, exercise its right to take over, maintain, and operate such licensee's project, unless the Commission determines that such licensee's project will not meet the licensing standards under such Act. Provides that if the Commission determines that such licensee's project does not meet such standards, the Commission is authorized to issue a new license to a new licensee which may cover the existing licensee's project provided that the new licensee pays just compensation determined by the Commission and enters into any contracts required under the Federal Power Act. (Under current law, the Commission is authorized to issue a new license to the original licensee or to a new licensee if the United States does not exercise its rights with respect to an expired license.)

Bill· SS. 412 (99th)open

Malt Beverage Interbrand Competition Act

United States · United States Congress · 6 February 1985

Malt Beverage Interbrand Competition Act - Declares that no antitrust law shall prohibit the importer, brewer, or trademark licensee of a trademarked malt beverage, when such beverage has substantial competition from other malt beverages in an area, from: (1) entering into an agreement granting a wholesale distributor the exclusive right to sell such beverage within any defined geographic area within a State; or (2) limiting such distributor to the sale of such beverage for ultimate resale to consumers in such area. Declares that this Act shall not affect any provision of any State law.

Resolution· SRESS.Res. 66 (99th)referred

A resolution expressing the sense of the Senate with respect to certain matters involving the Government of New Zealand and the United States.

United States · United States Congress · 6 February 1985

Expresses the sense of the Senate that: (1) it would be in the best interests of allied security and unity for each member country of the security treaty (ANZUS) between Australia, New Zealand, and the United States to reinstate the practice of permitting all naval ships of other member countries access to the ports of such member country; and (2) the President should continue discussions with New Zealand regarding the access of U.S. ships to its ports, explore with Australia the desirability of a bilateral security treaty, preclude New Zealand from participating in military activities with the United States until the present impasse is resolved, and exercise the right of the United States to withdraw from New Zealand the benefits of the injury test provided under the Tariff Act of 1930.

Bill· SS. 300 (99th)failed

A bill to amend section 1951 of title 18 of the United States Code, and for other purposes.

United States · United States Congress · 29 January 1985

Amends the Hobbs Act to redefine "extortion" to mean obtaining property from another with consent by use of actual or threatened force, violence, or fear thereof, or wrongful use of fear not involving force or violence, or under color of official right. Expresses congressional intent: (1) not to exclude Federal jurisdiction on the ground that conduct involving force, violence, or fear thereof, takes place in the course of a legitimate business or labor dispute, or on the ground that the conduct violates State or local law; or (2) not to chill legitimate labor activity by authorizing Federal prosecution for offenses occurring during a labor dispute not involving extortion. Makes it an affirmative defense to a prosecution under this section that the defendant's conduct: (1) was incidental to peaceful picketing in the course of a legitimate labor dispute; (2) consisted solely of minor bodily injury or property damage; or (3) was not intended to extort property.

Bill· SS. 320 (99th)open

Neutrality in Federal Expenditures Act of 1985

United States · United States Congress · 29 January 1985

Neutrality in Federal Expenditures Act of 1985 - Prohibits the disbursement of Federal funds to any tax-exempt organization which engages in political advocacy or to any affiliate of such an organization. Prohibits the use of Federal funds for political advocacy. Requires any organization which violates such prohibition to reimburse the Treasury the total amount of Federal funds received for any program, grant, contract, or other source from which the funds used for political advocacy were obtained. Prohibits any recipient of Federal funds from laundering such funds or contributing them to organizations which engage in political advocacy. Directs each Federal agency and instrumentality disbursing Federal funds to require each recipient organization to disclose the following information to the public: (1) its bylaws and articles of incorporation; (2) a list of all government agencies from which it receives or has requested funds, the funding level, and the purpose of the funding; (3) the names, addresses, and resumes of the board of directors and operating officers of the organization; (4) the businesses conducted by any other entity upon whose board of directors any of the directors of the organization also serve; (5) a list of the lobbyists of the organization and its affiliates; and (6) a copy of each of its publications. Requires each agency and instrumentality to audit each recipient organization to assure compliance with this Act. Requires any organization to satisfy such disclosure requirements and to certify noninvolvement in political advocacy prior to the receipt, renewal, or extension of any source of Federal funds. Makes any intentional misrepresentation under such disclosure or certification requirements a felony. Makes it the duty of each agency and instrumentality to establish that any prospective recipient organization does not and will not engage in political advocacy and to require that recipient organizations comply with disclosure and certification requirements, including a requirement that any individual recipient certify that he or she has never been disbarred from receiving Federal funds. Sets forth the penalties for intentional violations of this Act. Authorizes the United States or any private citizen to commence a civil action in an appropriate U.S. district court against any recipient organization or individual for violations of this Act. Entitles a prevailing plaintiff to recover: (1) the amount of funds expended for political advocacy, or three times such amount if the judgment is entered for the United States; (2) equitable relief; (3) an order disbarring such recipient from receiving any other Federal funds; (4) legal fees and investigatory costs; and (5) punitive damages.

Bill· SS. 274 (99th)passed

Nuclear Power Plant Security and Anti-Terrorism Act of 1985

United States · United States Congress · 24 January 1985

Anti-Nuclear Terrorism Act of 1985 - Amends the Atomic Energy Act of 1954 to require every individual allowed unescorted access to a nuclear power facility to be fingerprinted. Provides that all fingerprints shall be submitted to the Attorney General for identification and appropriate processing. Authorizes the Nuclear Regulatory Commission by rule to waive such requirement under certain conditions. Allows the Commission to prescribe regulations regarding the use of information received by the Attorney General.

Bill· SS. 275 (99th)open

Antiterrorism Act of 1985

United States · United States Congress · 24 January 1985

Antiterrorism Act of 1985 - Amends the Federal criminal code to establish a new Federal offense of terrorism. Defines terrorism as activity that involves violent or dangerous acts in violation of any criminal law with the intent to intimidate or coerce a civilian population, influence a government by intimidation or coercion, or affect the conduct of a government by assassination or kidnapping. Makes it a criminal offense to commit, attempt, or threaten to commit an act of terrorism. Increases the penalties for a second or subsequent conviction under this section. Imposes the death penalty if a death of any person results from the act of terrorism and certain sentencing procedures are met. Urges the Federal Bureau of Investigation to defer the investigations of violations of this Act to the appropriate Federal, State, or local law enforcement agency, unless requested by such agency to assume full responsibility for directing the investigation. Requires the Bureau to assume direction of the investigation if so requested.

Bill· SS. 281 (99th)open

A bill to amend the Internal Revenue Code of 1954 to add a section dealing with public safety vehicles.

United States · United States Congress · 24 January 1985

Amends the Internal Revenue Code to treat the use of a public safety vehicle by a public safety employee as a working condition fringe for purposes of the tax exclusion of certain employee fringe benefits. Defines "public safety employee" to include any person working in law enforcement, fire protection, or emergency medical services.

Bill· SS. 239 (99th)open

A bill to establish constitutional procedures for the imposition of the sentence of death, and for other purposes.

United States · United States Congress · 22 January 1985

Amends the Federal criminal code to establish criteria for the imposition of the death penalty for Federal crimes. Requires the Government, for any offense punishable by death, to serve notice upon the defendant a reasonable time before trial or acceptance of a plea, that it intends to seek the death penalty and the aggravating factors upon which it will rely. Requires a separate sentencing hearing before a jury, or the court upon motion by the defendant, when the defendant is found guilty or pleads guilty to an offense punishable by death. Allows the defendant and the Government to present any information relevant to sentencing, without regard to the rules of evidence, but permits information to be excluded where its probative value is substantially outweighed by the danger of unfair prejudice, confusion of the issues, or misleading of the jury. Specifies mitigating factors which the defendant must establish by a preponderance of the information and aggravating factors which the Government must prove beyond a reasonable doubt. Includes as threshold, aggravating factors for homicide that the defendant: (1) intentionally killed the victim; (2) intentionally inflicted serious bodily injury which resulted in death of the victim; (3) intentionally participated in an act which he reasonably should have known would create grave risk of death to a person and the victim did die as a direct result of the act; or (4) attempted to kill the President of the United States. Sets forth special aggravating factors with respect to the crimes of treason, espionage, homicide, and attempted murder of the President. Includes among the mitigating factors that the defendant was less than 18 years old at the time of the crime. Directs the court, or the jury by unanimous vote, to impose the death penalty upon a finding that such sentence is justified based on consideration of both the aggravating and mitigating factors. Requires the court to instruct the jury not to consider the race, color, national origin, creed, or sex of the defendant in its consideration of the sentence. Limits the circumstances under which the offense of delivering defense information to aid foreign governments is punishable by death. Allows the death penalty to be imposed for: (1) the murder of foreign officials, Federal judges, Federal law enforcement officers, or Federal penal or correction employees; and (2) an offense of kidnapping resulting in the death of any person. Eliminates the death penalty for the crime of rape. Authorizes the death penalty for the crime of attempting to kill the President of the United States if the attempt results in bodily injury to the President or otherwise comes dangerously close to causing his death. Establishes procedures for appeal from a death sentence. Requires the Court of Appeals, upon considering the record and the information and procedures of the sentencing hearing, to affirm the decision if: (1) the sentence was not imposed under influence of passion, prejudice, or arbitrariness; and (2) the information supports the finding of aggravating factors or the absence of mitigating factors. Requires the court to provide a written explanation of its determination. Provides for the death penalty for murders committed by prisoners in Federal correctional institutions.

Bill· SS. 238 (99th)open

Reform of Federal Intervention in State Proceedings Act of 1985

United States · United States Congress · 22 January 1985

Reform of Federal Intervention in State Proceedings Act of 1985 - Amends the Federal judicial code to condition consideration of a habeas corpus claim by a prisoner on a showing of actual prejudice resulting from the Federal right violated and that: (1) State or Federal Government action precluded assertion of that right; (2) the Federal right did not previously exist; or (3) the factual basis of the claim could not have been discovered by reasonable diligence. Establishes a one-year statute of limitations for habeas corpus actions brought by State prisoners, and a two-year statute of limitations for similar motions made by Federal prisoners. Vests authority to issue certificates for probable cause for appeal of habeas corpus orders exclusively in the courts of appeals. Permits denial on the merits of habeas corpus writs notwithstanding the failure to exhaust State remedies. Prohibits the granting of a habeas corpus writ with respect to any claim which has been fully and fairly adjudicated in State proceedings.

Bill· SS. 237 (99th)open

Exclusionary Rule Limitation Act of 1985

United States · United States Congress · 22 January 1985

Exclusionary Rule Limitation Act of 1985 - Amends the Federal criminal code to provide that evidence obtained by a search or seizure shall not be excluded in a Federal proceeding if the seizure was undertaken in a reasonable, good faith belief in its conformity with the fourth amendment to the Constitution. Provides that evidence obtained in accordance with a warrant is prima facie evidence of good faith, absent intentional and material misrepresentation.

Bill· SS. 260 (99th)open

A bill to amend the Internal Revenue Code of 1954 to provide that the substantiation requirements of section 274(d) of such Code may be met, in the case of passenger automobiles and other transportation property, if the taxpayer provides substantial evidence other than contemporaneous records.

United States · United States Congress · 22 January 1985

Amends the Internal Revenue Code to provide that the substantiation requirements for the deductibility of business expenses for passenger automobiles or other means of transportation shall be met by providing adequate records or sufficient corroborating evidence rather than contemporaneous records.