United States · United States Congress · 4 February 1988
Amends the Public Health Service Act to require alcoholic beverages in commerce in the United States to have labels bearing a specified health warning, including that: (1) alcohol consumption during pregnancy cause birth defects; (2) alcohol consumption impairs ability to drive a car or operate machinery; (3) alcohol is hazardous in combination with some drugs; (4) alcohol can increase the risk of developing hypertension, liver disease, and cancer; and (5) alcohol may be addictive. Makes the Bureau of Alcohol, Tobacco and Firearms the enforcing agency. Establishes civil penalties, exemptions, and liabilities.
United States · United States Congress · 4 February 1988
Presidential Transitions Effectiveness Act - Amends the Presidential Transition Act of 1963 to increase the authorized appropriations to the Administrator of General Services to provide services and facilities to the President-elect and Vice President-elect in connection with the preparation of their assumption of official duties. Limits the amount that may be appropriated for the reimbursement of a national party committee for transition planning expenses. Requires amounts authorized for presidential transition costs to be increased by an inflation adjusted amount to reflect the actual increases in such costs since the previous presidential transition. Authorizes the Administrator to provide reimbursement of pre-election transition planning expenses and other transition expenses to each national party committee of a major party candidate for President. Requires the national party committees to disclose to the Administrator all private money received for transition planning. Requires the President-elect and the Vice President-elect to disclose to the Administrator all private money received for use in their preparation for the assumption of official duties. Requires the Administrator to make such disclosures public. Requires the President-elect and the Vice President-elect to disclose to the public all sources of funding for transition activities of all the members of the President-elect or Vice President-elect's Federal department or agency transition teams. Requires public disclosure before the initial transition team contact with a department or agency, with updates as necessary. Authorizes the use of Government aircraft for transition purposes if requested by the President-elect or the Vice President-elect, or their designee, and approved by the President. Provides that when the President-elect or the Vice President-elect request the use of a chartered aircraft, any collections received from persons occupying space on such aircraft shall be deposited to the credit of appropriations for presidential transitions. Sets forth a time schedule for the expenditure of funds provided for presidential transitions. Authorizes the payment of certain transportation expenses for any individual performing presidential transition activities. Authorizes the President to fill executive agency vacancies for not more than 120 days (under current law, not more than 30 days), unless a nomination to fill such vacancy has been submitted to the Senate. Declares that if such nomination has been made, the designated person may serve: (1) until the Senate confirms the nomination; (2) for not more than 30 days after the Senate rejects the nomination; or (3) if designated when the Congress has adjourned sine die or at the end of a session, for no more than 120 days after the Congress next reconvenes.
United States · United States Congress · 4 February 1988
Amends the Tariff Schedules of the United States to suspend, through December 31, 1990, the duties on m-xylenediamine and 1, 3-bis (aminomethyl) cyclohexane.
United States · United States Congress · 2 February 1988
Atomic Energy Law Enforcement Act of 1988 - Specifies that the proposed Agreement for Cooperation between the Government of the United States and the Government of Japan Concerning Peaceful Uses of Nuclear Energy shall not become effective unless: (1) the President resubmits the Agreement to the Congress pursuant to procedures required by the Atomic Energy Act of 1954 with an exemption from the requirements of the Act concerning nuclear safeguards; and (2) the Congress enacts a joint resolution stating that it favors the Agreement.
United States · United States Congress · 2 February 1988
Expresses disapproval of the refusal of the U.S.S.R. to recognize the sovereignty of the Baltic Republics. Designates June 14, 1988, as Baltic Freedom Day. Authorizes and requests the President to submit the issue of the Baltic Republics to the United Nations.
United States · United States Congress · 28 January 1988
Authorizes the Senate Committee on Governmental Affairs, from March 1, 1988, through February 28, 1989, to : (1) make expenditures from the contingent fund; (2) employ personnel; (3) utilize, on a reimbursable basis, the services of department or agency personnel; (4) procure consultant services; and (5) provide for the training of its professional staff. Sets forth additional areas of study or investigation for such committee, including efficiency and economy of all Government operations relating to corruption, waste, national security, energy shortages, and Federal regulatory policies. Authorizes the continuance of certain legal processes authorized during the second session of the 99th Congress.
United States · United States Congress · 22 December 1987
Thanks the Honorable John C. Stennis, President pro tempore, for the manner in which he presided over the Senate during the first session of the 100th Congress.
United States · United States Congress · 21 December 1987
Directs the President to coordinate groundwater related activities conducted by Federal agencies, including the dissemination of information. Directs the President to establish an Interagency Committee on Groundwater Protection to coordinate research, and development, demonstration, technology transfer, training, and information dissemination activities related to groundwater activities conducted by Federal agencies, including establishing priorities. Requires the Committee to report annually to the Congress. Directs the President to establish the Advisory Committee on Groundwater Protection to ensure that the programs carried out by the member agencies of the Interagency Committee on Groundwater Protection meet the needs of State and local governments. Authorizes appropriations for FY 1988 through FY 1992.
United States · United States Congress · 17 December 1987
Deplores the Soviet Government's active persecution of religious believers in the Ukraine and its forcible liquidation of the Ukrainian Orthodox and Ukrainian Catholic Churches. Discourages official participation by the U.S. Government in ceremonies of the Millennium of Christianity in Kievan Rus' so long as: (1) individuals are harassed and imprisoned for their religious beliefs and denied access to religious literature and instruction; and (2) the Ukrainian Catholic and Orthodox Churches remain outlawed. Sends greetings to the Ukrainian people on the Millennium. Urges the President, the Secretary of State, the U.S. delegation to the United Nations, and the U.S. delegation to the Vienna Review Meeting of the Conference on Security and Cooperation in Europe to continue to speak out forcefully against violations of religious liberty throughout the Soviet Union and, specifically, in the Ukraine. Calls upon the Soviet Government to release all those imprisoned for their religious beliefs and legalize the Ukrainian Orthodox and Ukrainian Catholic Churches.
United States · United States Congress · 16 December 1987
Great Lakes Coastal Barrier Act of 1987 - Amends the Coastal Barrier Resources Act to include in the Coastal Barrier Resources System those coastal barriers of the Great Lakes that are recommended by the Secretary of the Interior to the Congress for review under the Act. Directs the Secretary to recommend to the Congress undeveloped coastal barriers along the Great Lakes that are appropriate for inclusion in the Coastal Barrier Resources System. Prohibits the Secretary from recommending any area which is publicly owned and protected by Federal or State law, or held by a qualified organization primarily for wildlife refuge, sanctuary, recreational, or natural resource conservation purposes. Directs the Secretary, before making the recommendations, to consult with Federal agencies, States bordering on the Great Lakes, and the public. Gives the Congress 90 days after the Secretary submits the boundaries of the coastal barriers to review the boundaries. Declares that, after those 90 days and subject to modification by law, the barriers designated by the Secretary shall be included in the Coastal Barrier Resources System. Directs the Secretary to review the System maps at least once every five years and make modifications to reflect changes occurring as a result of natural forces. Requires that reviews be made in consultation with appropriate States, coastal zone management agencies, Federal agencies, and the public. States that limitations on Federal expenditures under the Coastal Barrier Resources Act shall not apply to highways located within Michigan if the Congress adds new units to the Coastal Barrier Resources System, and those units include portions of U.S. or State highways in Michigan.
United States · United States Congress · 8 December 1987
Great Lakes Pollutant Discharge Inventory Act - Directs the Under Secretary for Oceans and Atmosphere, Department of Commerce, to inventory the categories and quantities of pollutants entering the Great Lakes during a two-year period. Lists the categories of pollutants and sources of pollution that must be included in such inventory. Authorizes agreement with Canada to obtain pollutant information. Requires that such inventory be made public upon completion. Authorizes appropriations for FY 1988 and 1989.
United States · United States Congress · 4 December 1987
Declares that, in celebration of Law Day U.S.A., special emphasis should be given by grateful people to all law enforcement personnel for their service in preserving domestic tranquility and guaranteeing rights under law.
United States · United States Congress · 20 November 1987
Defense Industrial Base Preservation Act of 1987 - States various congressional findings regarding the importance of a strong industrial base for the United States. Title I: Defense Industrial Base - Directs the Under Secretary of Defense for Acquisition (the Under Secretary) to: (1) provide overall policy guidance and direction to the military departments and defense agencies on matters relating to the maintenance, expansion, and readiness of the U.S. industrial base; (2) analyze, on a continuing basis, the capabilities of the U.S. industrial base to meet national security requirements in time of peace, war, or national emergency; and (3) develop plans and programs that promote the ability of the U.S. industrial base to meet such requirements. Directs the Under Secretary to ensure that the program management and acquisition plan for each major defense acquisition program and for any other such program as designated by the Under Secretary for the Department of Defense (DOD) provides for a continuing analysis of all factors that affect the capability of the defense industrial base to manufacture the system required under such program, as well as to maintain such system during its service life. Requires the Under Secretary to be responsible for compiling and analyzing all data obtained in order to ensure that the U.S. industrial defense base capabilities for such major defense acquisition programs have been assessed by the military department or defense agency involved and by the Office of the Secretary of Defense. Directs the Secretary of each military department and the head of each defense agency to identify items of supply that are suitable substitutes for standard military supply items and that are readily available commercially, and to plan for the procurement of such substitute supply items. Directs the Under Secretary to monitor any such action taken by either the Secretary of the military department involved or the head of the defense agency involved. Directs the Secretary of the military department involved or the head of each defense agency to prepare and maintain inventory records of all Government-owned industrial plant equipment furnished to a contractor by such military department or defense agency. Directs such Secretary or the head of such agency, in furnishing equipment to contractors, to give preference to each manufacturer or producer who has entered into an agreement with such Secretary or defense agency head to expand production of supplies and equipment in the event of war or other national emergency. Directs the Secretary of each military department and the head of each defense agency to restrict to domestic firms the competition for all or a portion of a contract opportunity to fulfill such department's or agency's requirements for material, components, or supply items that are products of an emerging technology as listed under this Act. Directs the Under Secretary, in consultation with the above officials, to ensure that the procurement authority exercised above is only in connection with a coordinated program that provides for the support and development of emerging technologies by domestic firms. Directs the Under Secretary to publish in a specified Federal publication a list of the emerging technologies that, upon development, will substantially enhance the capabilities of the U.S. industrial base to meet national security requirements. Authorizes the Secretary of each military department and the head of each defense agency to: (1) restrict to domestic firms the competition for contract opportunities to fulfill such department's or agency's requirements for the procurement of critical supply items, under a specified condition; (2) award a contract in any fiscal year for the procurement of a critical supply item to a contractor that manufactures or produces such item in the United States, under a specified condition; and (3) award more than one contract for the procurement of a critical supply item if doing so is necessary to ensure that at least some percentage of the items to be supplied is manufactured in the United States. Outlines specifications to be included in each solicitation issued by a military department or defense agency for the procurement of a weapon system or other item of equipment pursuant to a major defense acquisition program, with regard to critical supply items needed in connection with such program, requiring a minimum percentage, stated on the basis of cost, of such items to be furnished by one or more domestic firms as opposed to awarding the entire contract to a foreign firm. Requires any foreign firm receiving a major defense or weapon system contract to follow provisions in such contract requiring a specified percentage of the supply items to be used in such contract to be produced in the United States. Directs the Under Secretary, for purposes of these provisions, to determine what items of supply are critical items and to publish a list of such items in a specified DOD publication. Authorizes the Secretary of each military department and the head of each defense agency to provide a preference to each domestic firm which is designated by such Secretary or agency head as a planned source of item procurement in time of war or other national emergency, within a specified limitation. Directs the Secretary of each military department and the head of each defense agency, with respect to each major defense acquisition program conducted by such agency or department, and any other acquisition program designated to such department or agency by the Secretary of Defense, to ensure that, to the maximum extent practicable, the acquisition plan provides for contract solicitations to include provisions which encourage competing offerors to acquire, for utilization in the performance of the contract, modern production equipment that increases the productivity of the offerors. Outlines information to be contained in contract solicitation provisions regarding such acquisition plans. Directs the Secretary of Defense, with the prior approval of the Attorney General, to approve any joint program agreement entered into by two or more domestic firms for the purpose of carrying out a research and development program utilizing emerging technologies or advanced manufacturing technology in ways that enhance the defense industrial base. Directs the Under Secretary to ensure that such program is coordinated with other defense industrial base programs. Sets forth provisions relating to the Defense Products Exporting Assistance program. Directs the Secretary of Defense to enter into a cooperative agreement with any eligible entity whereby the entity shall agree to furnish technical assistance to business entities and the Secretary shall agree to defray not more than one half of the cost of the assistance furnished by such entity. Limits the amount of assistance authorized to be furnished to any one entity in any fiscal year. Outlines provisions relating to the distribution of funds for payment for technical assistance provided on matters related to the export of defense-related products and services for: (1) FY 1989 and 1990; (2) fiscal years after 1990; and (3) the distribution of assistance among administrative regions of DOD in any fiscal year. Directs the Secretary to prescribe regulations to carry out this program. Expresses the findings of the Congress that certain acts (unfair trade practices, violations of certain export agreements, or false certifications concerning the foreign content of a supply item), whether committed by a domestic or foreign firm, will indicate a lack of business honesty or integrity on the part of such firm, and will allow for the authorization of trade suspension or debarment procedures, as specified under this Act, against a contractor. Authorizes the Secretary of a military department or the head of a defense agency, in cases of the interests of vital U.S. defense, to waive such provision and award a contract to a subcontractor or contractor who has been suspended or debarred. Directs the Secretary to provide for clauses in licensing agreements between a domestic and a foreign firm relating to the assurance of contract performance, and for the payment of liquidated damages for any breach of the licensing agreement by such foreign firms. Provides for the deposit of liquidated damages paid to the United States. Provides that funds appropriated for procurement for the military departments and defense agencies for FY 1989 through 1991 shall be available to the Secretary to carry out the DOD Manufacturing Technology program during such fiscal years, in specified amounts, and to carry out the DOD Industrial Modernization Incentives program for such fiscal years, in specified amounts. Authorizes appropriations to carry out the Defense Products Exporting Assistance program as established by this Act. Prohibits the head of a defense agency from procuring machine tools manufactured in whole or in part outside the United States, with specified exceptions (relating to the ease of acquiring or producing such items within the United States). Title II: Involvement of Military Factories, Arsenals, and Depots in Industrial Readiness - Directs the Secretaries of the Army and the Air Force to procure supplies from, or have supplies made for, their respective departments by private sector sources that manufacture or produce such supplies in privately-owned facilities within the United States. Specifies exceptions relating to the ease of acquiring such supplies within the United States.
United States · United States Congress · 20 November 1987
Recommends that a one-year across the board freeze of all Federal spending and existing Federal tax rates be adopted at the earliest possible date to help restore national and international confidence in the U.S. economy. Urges that such freeze encompass: (1) all appropriated accounts for defense and nondefense discretionary spending with spending maintained at FY 1987 budget authority levels; (2) inflation adjustments for all Federal entitlement beneficiaries limited to two percent, except for supplemental security income; and (3) existing Federal tax rates for individuals and corporations. Provides for the automatic implementation of inflation adjustments and tax rate reductions immediately following the one-year freeze. Urges that such a one-year freeze be considered as the minimum acceptable step toward deficit reduction and that asset sales, improved tax compliance, and other deficit reduction measures be seriously considered.
United States · United States Congress · 5 November 1987
National Historical Publications and Records Commission Amendment Act of 1987 - Provides for staggering the terms of certain appointees to the National Historical Publications and Records Commission. Entitles all Commission members to transportation expenses and per diem in lieu of subsistence. Requires the chairman of the Commission to transmit to the President and the Congress from time to time, and at least biennially, the plans, estimates, and recommendations developed and approved by it. Authorizes the Commission to conduct institutes, training, and educational programs and to sponsor fellowships related to its activities. Authorizes the Commission to disseminate information about documentary sources through guides, directories, and other technical publications. Authorizes the Commission to recommend the expenditure of appropriated or donated funds for the collecting, describing, preserving, compiling, and publishing of significant documentary sources. Authorizes the Archivist of the United States to make allocations to Federal agencies and grants to State and local public and nonprofit entities after considering the advice and recommendations of the Commission. Authorizes appropriations to the Commission for FY 1989 and each of the four succeeding fiscal years.
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 · 4 November 1987
Domestic Corporation Taxation Equality Act of 1987 - Amends the Internal Revenue Code to prohibit, with specified exceptions, the States from imposing tax on corporate taxpayers on a worldwide unitary basis unless a taxpayer unconditionally elects to be taxed on such a basis. Includes an express prohibition against the unitary method with respect to a domestic corporation whose average U.S. payroll, property, and sales represent less than 20 percent of its total payroll, property, and sales. Permits a State to tax dividends received by domestic corporations from their foreign affiliates only to the extent that the State excludes from the tax base of the U.S. corporation: (1) at least 85 percent of such dividends; or (2) the portion of such dividends that effectively bears no Federal income tax after application of the foreign tax credit.
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 · 28 October 1987
Authorizes the President, on behalf of the Congress, to present a gold medal to Mary Lasker in recognition of her humanitarian contributions in medical research and education, urban beautification, and the fine arts. Authorizes appropriations. Authorizes the Secretary of the Treasury to provide for the sale of bronze duplicates of the medal.
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 · 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 · 15 October 1987
Calls upon the Government of the Soviet Union to: (1) grant to all those who wish to join spouses in the United States permission to emigrate with their family members to the United States; and (2) give special consideration to such cases that have remained unresolved for many years.
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 · 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 · 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 · 7 August 1987
Designates the week of May 2 through May 8, 1988, as National Drinking Water Week to enhance awareness of drinking water issues and recognition of the difference that drinking water makes to health, safety, and quality of life.
United States · United States Congress · 7 August 1987
Declares that the Congress strongly urges that the Free Trade Area Agreement being negotiated by the United States and Canada not contain any changes in the maritime policy and laws of the United States.
United States · United States Congress · 6 August 1987
Federal Aviation Administration Independent Establishment Act of 1987 - Establishes the Federal Aviation Administration as an independent Federal agency to succeed the Federal Aviation Administration of the Department of Transportation. Transfers to such independent agency all functions vested in the Federal Aviation Administration currently in the Department of Transportation, and all functions vested in such Department which are administered through the Federal Aviation Administration or are related to it. Authorizes appropriations.
United States · United States Congress · 6 August 1987
Amends the Internal Revenue Code to increase from 50 percent to 67 percent the amount of research and development expenditures that a company must allocate to income from sources within the United States. Establishes a special rule for the qualified research and experimental expenditures required by governmental entities. Requires companies to report on a consolidated basis with respect to the expenditures associated with this source rule.
United States · United States Congress · 31 July 1987
Extends for one month, from September 15 to October 15, 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.
![Official portrait of Sen. Glenn, John H., Jr. [D-OH]](https://www.congress.gov/img/member/g000236_200.jpg)