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 · 29 October 1987
Social Security Notch Adjustment Act - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to establish a new alternative formula for computing the primary insurance amount (used in calculating the amount of OASDI benefits to which an individual is entitled) of workers born after 1916 and before 1930. Makes the new formula effective beginning January 1987, but provides retroactive benefits of up to $1,000 for months prior to January 1987. Excludes the earnings an individual who was born before 1917 earns in or after the year he or she reaches age 70 from the calculation of benefits payable to such individual after 1985.
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
Amends the Internal Revenue Code to reduce from 28 to 15 percent the maximum income tax rate applicable to the long-term capital gains of individuals. Excludes capital gains from the phaseout affecting personal exemptions and the 15 percent income tax rate.
United States · United States Congress · 13 October 1987
Amends the copyright law to extend the manufacturing clause, which prohibits the importation of certain English language books by American authors not manufactured in the United States or Canada. Suspends such clause unless the percentage of imports reaches or exceeds four times domestic printing production during calendar year 1986 in which case such clause will be imposed for one year or until the Secretary of Commerce certifies the percentage of imports has fallen below the requisite level.
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 · 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 · 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 · 22 September 1987
Tax Policy Information Act of 1987 - Title I: Amendments to the Congressional Budget and Impoundment Control Act of 1974 - Amends the Congressional Budget and Impoundment Control Act of 1974 to: (1) revise the definition of "tax expenditures" to include the elements of revenue gain, discriminatory rate of tax, and acceleration of tax liability; (2) provide for alternative calculations of both income and revenue loss or gain; and (3) require a tax expenditures budget to reflect these alternative calculations. Mandates that the required reports accompanying a bill, resolution, or conference report providing for increased or decreased tax expenditures for a fiscal year include: (1) an estimate of the effects on the tax expenditures budget; and (2) a projection of the resulting tax expenditures in each of the succeeding five fiscal years. Mandates that: (1) the required committee report accompanying any concurrent resolution on the budget disclose the economic assumptions and methodology underlying each matter set forth in the resolution; and (2) technical explanations be made available to the public separately from the required report. Title II: Amendments to the Internal Revenue Code - Amends the Internal Revenue Code with respect to the duties of the Joint Committee on Taxation (JCT). Directs the JCT to: (1) use to the maximum extent possible in its reports, publications, and analyses, the same definitions of significant terms as are used in the Congressional Budget and Impoundment Control Act of 1974; (2) make available to the public technical explanations of the data, assumptions, and methodology used in its reports; and (3) provide a revenue loss or gain estimate within 60 day of the request of two members of either the Senate or the House (one of whom must be a member of the Senate Finance Committee or House Ways and Means Committee respectively). Title III: Miscellaneous Provisions - Amends the Congressional Budget and Impoundment Control Act of 1974 to add requirements to apply when a committee of either the House or the Senate defers making available revenue estimates relevant to any given piece of legislation affecting the budget, spending, credit, or revenue. Requires that the President's budget include alternative tax expenditures budgets of the same type required in reports accompanying congressional legislation. Directs the Secretary of the Treasury, not later than 120 days following enactment of this Act, to submit to specified congressional committees a draft of technical amendments necessary to reflect amendments made by this Act. Title IV: Effective Date; Application - Makes this Act effective on the date of enactment.
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 supercede 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 the 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 the 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.
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.
United States · United States Congress · 9 September 1987
Congressional Campaign Reform Act of 1987 - Title I: Federal Election Campaign Reform - Amends the Federal Election Campaign Act of 1971 to: (1) increase from $1,000 to $1,500 the amount a person may contribute to a candidate and his authorized political committees for an election for Federal office; and (2) decrease from $5,000 to $3,000 the amount a multicandidate political committee may contribute to a candidate and the candidate's political committees. Requires corporations, labor organizations, and each national committee of a political party to file a report with the Commission if such entities have engaged in any otherwise exempt activity during the period for which the report is filed. Describes "otherwise exempt activities" as those activities which are exempt from disclosure requirements and which include any act of furnishing or making available services, payments, or other benefits excluded from the definition of contribution or expenditure. Declares that any nonprofit corporation receiving reduced postal rates which uses the mails to engage in any otherwise exempt activity during the 90-day period prior to a general or special election shall be subject to a civil penalty. Establishes reporting requirements for persons making independent expenditures in Senate elections totaling more than $10,000, and thereafter each time such persons make independent expenditures totaling more than $5,000. Subjects to such reporting requirements the exempt activities of corporations and labor organizations. Sets forth disclosure requirements for independent expenditures through broadcast communications on any radio or television station. Provides that an expenditure is not an independent expenditure where the person making an expenditure is in coordination, consultation, or concert with a candidate. Requires a candidate, within 15 days of qualifying for a primary election ballot, to file with the Commission and each other qualifying candidate a declaration stating whether or not such candidate intends to expend funds and incur personal loans for the primary and general election in the aggregate of $250,000 or more from the following sources: (1) personal funds; (2) family funds; and (3) personal loans incurred in connection with the campaign for office. Allows the opponents of such candidate to accept larger contribution amounts from individuals. Requires a candidate who files a declaration of intent not to expend more than $250,000 and who subsequently does exceed such amount, to file an amended declaration within 24 hours after exceeding such amount. Allows a candidate to repay a personal loan in connection with the candidate's campaign from contributions made to such candidate or any authorized committee of such candidate. Prohibits the repayment of any interest on the principal amount of such loan. Prohibits a candidate from making expenditures from personal funds or family funds, or from incurring personal loans in connection with the election campaign at any time within 60 days before such election. Requires semiannual reports by a party political committee with respect to payments to such committee to defray establishment, administration, and solicitation costs. Requires the national committee of a political party to include in specified reports all funds received and disbursements made for purposes other than to influence a Federal election (soft money). Provides for the accountability of contributions made by intermediaries or conduits to political action committees. Title II: Bipartisan Commission on Congressional Campaign Financing - Bipartisan Commission and Congressional Campaign Financing Act - Establishes the Bipartisan Commission on Congressional Campaign Financing to develop a means of campaign financing which: (1) promotes the availability of qualified candidates for congressional office; (2) permits candidates, irrespective of their personal financial resources, the opportunity to communicate effectively with the electorate; (3) protects the integrity of the legislative process; (4) promotes participation of political parties in the electoral and legislative processes; and (5) promotes public confidence in both the electoral and legislative processes. Declares that such Commission shall consider and study Federal laws and regulations and public commentary relating to financing congressional election campaigns. Requires the Commission to consider specified aspects of congressional campaign financing and candidates' financial disclosure. Requires the Commission, on the basis of its consideration and study, to make findings and recommendations to promote the congressional policy on campaign financing. Directs the Director of the Congressional Research Service and the Chairman of the Federal Election Commission to provide the Commission with pertinent briefing papers within two months of enactment of this title. Authorizes appropriations.
United States · United States Congress · 7 August 1987
Mississippi River National Heritage Corridor Act of 1987 - Establishes the Mississippi River National Heritage Corridor, which includes Arkansas, Illinois, Iowa, Kentucky, Louisiana, Minnesota, Mississippi, Missouri, Tennessee, and Wisconsin. Establishes the Mississippi River National Heritage Corridor Commission to prepare within two years a plan which includes an inventory and an assessment of the natural, economic, and historic resources of the Corridor. Requires the Commission to assist States within the Corridor and political subdivisions to preserve the values of the Corridor. Requires the Commission to collect and disseminate information related to the Corridor. Directs the Commission to assist in the development of the Great River Road. Requires the Commission to report biennially to the Secretary of the Interior and the chief executive officer of a Corridor State on the activities of the Commission. Directs the Secretary to assist and review the Commission in its work. Authorizes appropriations for FY 1989 through 1991.
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
Designates October 15, 1987, as National Safety Belt Use Day. Authorizes and requests the President to issue a proclamation calling on the people to wear safety belts and have their children use child safety seats, and encouraging public safety and law enforcement agencies to promote these devices.
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
Visual Artists Rights Act of 1987 - Amends the copyright law to give the author of a pictorial, graphic, or sculptural work (or the author's estate) the right to claim authorship of such work when publicly displayed, independent of his or her copyright, and to disclaim such authorship of such work because of any distortions. Grants the author of a work the exclusive right to assert infringement of copyright when such work is significantly distorted, mutilated, or altered by an intentional act or gross negligence. Entitles the author of a work to a royalty whenever such work is resold. Limits the entitlement to such resale royalty according to the amounts and percentage of resale price paid. Requires artists seeking resale royalties to register with the Copyright Office. Requires that all sales or transfers of works by registered artists be registered with the Office. Waives artists' rights when a work cannot be removed from a building without distortion, mutilation, or alteration.
United States · United States Congress · 6 August 1987
Declares that the Senate: (1) renews its condemnation of the continued Vietnamese occupation of Cambodia; (2) condemns the trading policies of the Japanese Government which allow its private business sector to engage in developmental trade with Vietnam and previously allowed Japanese corporations to trade with Cuba; and (3) condemns specific Japanese practices regarding trade with Vietnam which provide long-term credits and developmental equipment.
United States · United States Congress · 3 August 1987
Recognizes the contributions of Rachel Carson to public awareness and understanding of environmental issues on the 25th anniversary of her book, "Silent Spring."
United States · United States Congress · 28 July 1987
Federal Railroad Safety Authorization Act of 1987 - Amends the Federal Railroad Safety Act of 1970 to authorize appropriations for FY 1988 and 1989. Confers jurisdiction upon the district courts to issue orders requiring immediate compliance with a subpoena, order, or directive issued by the Secretary of Transportation (the Secretary). Precludes specified documents from being admitted into evidence or used for any purpose in lawsuits for damages arising out of railroad accidents or incidents. Declares it is unlawful for individuals who perform certain safety-sensitive railroad functions to fail to comply with rules or standards prescribed by the Secretary. Increases from $2,500 to $10,000 the maximum civil penalty for railroad safety violations (including a maximum civil penalty of $25,000 for violations that have created an especially egregious safety hazard). Authorizes the Secretary to prohibit a person from serving in a safety-sensitive capacity in the rail industry if such person's violation of a safety regulation is shown to make that person unfit for safety sensitive functions. Defines the term "railroad" to include all forms of nonhighway ground transportation that run on rails or electromagnetic guideways, except for rapid transit operations within an urban area that are not connected to the general railroad system of transportation. Repeals specified railroad safety laws. Prescribes guidelines under which the Secretary is required to establish a fee schedule for railroads, and to assess and collect such fees for each fiscal year for the purpose of approximating the costs of administering Federal laws regarding railroad safety and railroad noise control.
United States · United States Congress · 24 July 1987
Amends title XVIII (Medicare) of the Social Security Act to consider the aggregate number of resident workers who commute from the county in which a hospital is located to contiguous metropolitan statistical areas, rather than only considering the number of workers commuting to a single metropolitan area, for the purpose of determining whether such hospital should be paid at urban rather than rural rates.
United States · United States Congress · 23 July 1987
Railroad Safety Act of 1987 - Amends the Federal Railroad Safety Act of 1970 to authorize appropriations for FY 1988 and 1989. Makes it unlawful for any person performing safety-sensitive functions to fail to comply with rules or regulations prescribed by the Secretary of Transportation (the Secretary). Increases from $2,500 to $10,000 the maximum civil penalty for violations of such rules or regulations. Authorizes the Secretary to: (1) assess a civil penalty against any person violating such rules or regulations; and (2) prohibit an individual from performing in a safety-sensitive task in the rail industry if the individual has been shown to be unfit for such task. Requires the Secretary to promulgate regulations concerning the minimum qualifications of train operators. Directs the Secretary to consider the establishment of an engineer licensing program, uniform minimum qualifications standards, and a review program of each railroad's own qualification standards. Requires the Secretary to report to the Congress concerning operator qualifications and evaluations of anticipated rules and standards. Requires the Secretary to report to the Congress concerning operator qualifications and evaluations of anticipated rules and standards. Authorizes individual access to the National Driver Register for purposes of railroad employment in safety-sensitive functions. Provides for reasonable damages (including a maximum amount of punitive damages) for employees aggrieved by certain discriminatory practices other than discharge, suspension, or pay reduction. Provides for expediting any proceeding with respect to a dispute, grievance, or claim for discharge or discrimination. Amends the Railroad Revitalization and Regulatory Reform Act of 1976 to identify additional Northeast Corridor improvement projects. Amends the Federal Railroad Safety Act of 1970 to include within the term "railroad": (1) all forms of non-highway ground transportation running on rails or electromagnetic guideways (except for rapid transit operations within an urban area not connected to the general railroad system); (2) metropolitan or suburban rail passenger service (including commuter service operated by the Consolidated Rail Corporation); and (3) high speed ground transportation systems connecting metropolitan areas. Repeals certain railroad safety directives regarding track safety, oscillating lights, and safety areas. Confers jurisdiction upon Federal district courts to issue an order to certain individuals, partnerships, or corporations to immediately comply with an order or subpoena issued by the Secretary. Directs the Secretary to report to the Congress within six months after the date of enactment of this Act regarding the imposition of user fees to fund administrative costs of Federal railroad safety and noise control laws. Repeals the requirement that the Secretary submit to the President and the Congress a certain comprehensive railroad safety report.
United States · United States Congress · 23 July 1987
Tropical Forest and Wetlands Protection Act of 1987 - Requires the Secretary of the Treasury to conduct a review of the appropriate literature to determine which tropical forests and wetlands are likely to be unsuitable for agriculture and could, with assistance from multilateral development banks and public and private donors, be established as reserves for scientific research, tourism, indigenous people, and nonconsumptive uses and to analyze the likelihood that conserving tropical forests and wetlands can be achieved without such assistance. Authorizes the Secretary to consult with other U.S. officials, agencies, and appropriate nongovernmental organizations in conducting such review and analysis. Requires the Secretary to make determinations concerning the maximizing of in-country support for protection and management of tropical forests and wetlands. Requires the Secretary to report to the Congress concerning such review, analysis, and determinations. Requires the Secretary to instruct the U.S. Executive Director of the International Bank for Reconstruction and Development (World Bank) to initiate discussions and make proposals to the executive directors and management of the World Bank. Specifies that such proposals shall include: (1) a three-year pilot environmental structural adjustment lending program; and (2) a three-year pilot exchange program whereby any country with outstanding debts held by the Bank may establish long-term conservation easements to protect tropical forests and wetlands in exchange for the World Bank's suspending or rescheduling such debts. Requires the U.S. Executive Director to prepare annual reports while such three-year pilot programs are in effect and a final report describing the results of the programs. Requires the dissemination of such results to all multilateral development banks and all private lending institutions with outstanding loans to tropical nations in order to provide such banks with information about exchanges of debt for conservation easements as an alternative to forgiveness of any such debt. Requires the Secretary to conduct an analysis of the programs and policies of the International Monetary Fund to assess the potential for adapting the pilot programs of the World Bank to the operation of the Fund. Requires the Secretary to report to the Congress concerning such study and analysis.
United States · United States Congress · 22 July 1987
Amends the Internal Revenue Code to extend through 1992 the period during which qualified mortgage bonds and mortgage credit certificates may be issued. (Under current law, authority for these programs is due to expire as of 1989.)
United States · United States Congress · 22 July 1987
Recognizes the importance of the agricultural export enhancement program established under the Food Security Act of 1985. Expresses the sense of the Congress that the Secretary of Agriculture should assure that sufficient FY 1987 through 1990 funding be available for such program.
United States · United States Congress · 21 July 1987
Methanol and Alternative Fuels Promotion Act of 1987 - Amends the Motor Vehicle Information and Cost Savings Act to authorize the Secretary of Transportation to revise the dual fuel passenger automobile driving range for automobiles operating on certain ethanol or methanol mixtures. Provides that for any ten consecutive model years between 1993 and 2005, a dual fuel passenger automobile manufacturer shall receive an average fuel economy increase according to specified guidelines. Declares that if a manufacturer makes methanol- or ethanol-powered or dual fuel passenger automobiles, the fuel economy of an automobile shall be based on the fuel content of the methanol or ethanol mixture used to operate it. Directs the Secretary to report annually to the Congress regarding ethanol and methanol promotion. Amends the Internal Revenue Code to declare that the determination of tax to be imposed regarding methanol-, ethanol-, or natural gas-powered or dual fuel passenger automobiles shall be based on the fuel economy rating established under the Motor Vehicle Information and Cost Savings Act.
United States · United States Congress · 21 July 1987
Authorizes and requests the President to present a gold medal to Lawrence Eugene Doby and posthumously to Jack Roosevelt Robinson in recognition of their achievements in baseball and their contributions to the advancement of civil rights. Authorizes appropriations. Authorizes the Secretary to cause bronze duplicates of the gold medals to be coined and sold at a price sufficient to cover the cost of such duplicates and gold medals.
United States · United States Congress · 21 July 1987
Recognizes the efforts of the United States Soccer Federation to bring the World Cup to the United States in 1994. Authorizes the President to designate the Secretary of Commerce as the official U.S. representative in any discussions with the Federation Internationale de Football Association.
United States · United States Congress · 14 July 1987
Amends the Internal Revenue Code to provide that the prohibition against indirect income tax deductions through pass-through entities shall not apply to any regulated investment company whose shares are: (1) continuously offered pursuant to a public offering; (2) regularly traded on an established securities market; or (3) held by or for at least 500 persons at all times during the taxable year.
United States · United States Congress · 26 June 1987
Truth in Frozen Pizza Labeling Act of 1987 - Amends the Federal Meat Inspection Act to require that labels on meat pizza products indicate any cheese substitutes or imitations used. Defines the terms "meat pizza products" and "cheese."
United States · United States Congress · 26 June 1987
Declares that the American people reaffirm their commitment to promoting the development of democracy in all the Americas. Expresses the sense of the Senate that: (1) the Government of Panama should respond to the points contained in the communique issued on June 17, 1987, by the Panamanian Episcopal Conference; (2) the vital interests of the United States in securing authentic democracy in Panama would be best served by the peaceful establishment of genuine democratic institutions in accordance with the Panamanian constitution; (3) compliance with internationally recognized human rights and the lifting of the suspension of constitutional guarantees are essential preconditions to the restoration of democracy in Panama; (4) an independent investigation into allegations against senior Panamanian civilian and military officials should be conducted by an objective group of Panamanians with authority to publish their findings without delay or fear of reprisal; and (5) the Government of Panama should direct the current commander of the Panama Defense Forces and any other implicated officials to relinquish their duties pending the outcome of the independent investigation.
United States · United States Congress · 25 June 1987
Polish Permanent Resident Adjustment Act of 1987 - Amends the Immigration and Nationality Act to authorize the adjustment of status to permanent resident for certain Polish nationals who have continuously resided in the United States since July 21, 1984. Requires such aliens to apply for status adjustment within two years of enactment of this Act.
United States · United States Congress · 23 June 1987
Rural Recovery and Revitalization Act - Title I: Rural Development Program and Authority-Subtitle A: Rural Development Authority - Directs the Secretary of Agriculture (Secretary) to establish and maintain a revitalized nationwide rural development program as set forth in the Rural Development Act of 1972, the Rural Development Policy Act of 1980, and this Act. Establishes in the Department of Agriculture a Rural Development Authority (Authority) headed by an Assistant Secretary appointed by the Secretary, with the advice and consent of the Senate. Directs the Secretary to: (1) transfer to the Authority those agencies, offices, or entities in the Department that perform rural development functions, including certain loan programs currently administered by the Farmers Home Administration; (2) establish in the Authority units to perform the various categories of transferred functions, such as rural housing, research, and public affairs; and (3) report to specified congressional leadership within one year with respect to transfers made or to be made Directs the Comptroller General to investigate and report to the President and to the Congress within one year about services, functions, and missions of other Federal departments and agencies that could be transferred to the Authority. Subtitle B: Rural Development Assistance - Directs the Secretary to consolidate and coordinate, under the Authority, all rural development and assistance programs established by the Consolidated Farm and Rural Development Act, related programs administered by the Secretary, and, to the extent feasible, rural-oriented programs administered by other agencies. Amends the Consolidated Farm and Rural Development Act to: (1) remove the Secretary's authority to grant up to $15,000,000 annually for certain rural development technical assistance, rural community leadership development, and rural development planning projects; and (2) direct the Assistant Secretary of the Authority, under the rural industrialization assistance program, to provide matching grants to States and loan guarantees to State-designated recipients to fund these same rural development interests, and to develop plans designed to encourage the growth of private business enterprises in rural areas. Directs the Secretary to establish within the Commodity Credit Corporation (CCC) a Rural Fund for Development account, to be administered by the Assistant Secretary, to guarantee loans made to finance rural development projects. Instructs the CCC to make available to this fund at least $1,100,000,000 in either commodities or cash. Authorizes the Assistant Secretary to enter into agreements with State and private entities to guarantee loans for such rural development projects as the start-up costs of small businesses, plan construction, and equipment purchases. Describes the limitations on the amounts of such loans and the procedures applicable if a borrower defaults. Directs the Assistant Secretary to report annually to specified Congressional leadership concerning the loan program. Amends the Food Security Act of 1985 to: (1) extend through FY 1990 guarantees by the Secretary of loans to nonprofit national rural development and finance corporations; (2) revise the eligibility requirements for such loan guarantees; (3) earmark $50,000,000 of certain available funds for loan guarantees; and (4) authorize FY 1987 through 1990 appropriations. Directs the Assistant Secretary to use low quality grain from CCC inventories as collateral to guarantee loans under the subtitle to borrowers for the purpose of constructing or operating a grain processing facility. Title II: State Cooperative Agreements and Plans - Directs the Assistant Secretary to enter into cooperative agreements, based on comprehensive plans submitted by the States, to: (1) enable the States to carry out laws and implement Federal rural development programs; (2) provide matching grants to the States; and (3) assist States in the development and administration of Federal programs that provide educational opportunities, job training, health services, and other specified benefits to rural residents. Permits the Secretary and other Federal agency heads to enter into agreements with State and local governments to provide educational training, job training, health services, and other benefits to rural residents. Directs the Assistant Secretary, in cooperation with the Secretary, to use the Cooperative State Extension Service to inform rural residents about such programs. Establishes in the National Agricultural Library the National Rural Assistance Information Clearinghouse to distribute information and data about Federal, State, and local programs. Title III: Rural Technology Development Centers - Amends the Consolidated Farms and Rural Development Act to direct the Secretary to conduct pilot projects in States or universities to enable them to establish and operate centers for rural technology development. Requires applicants to submit plans for such centers, which must: (1) be located in rural areas; (2) be designed to improve the economic condition of the area through projects to collect, test, and disseminate information on relevant new services and products; (3) consult with colleges or universities administering rural development and small farm research and education programs under the Rural Development Act of 1972; (4) take steps to develop continuing sources of financial support; and (5) provide for the maximum application of technology in those rural areas strongly affected by a depressed farm economy. Sets forth criteria to be met by pilot projects established under this title. Permits the Secretary to provide employment-related technical assistance to economically distressed rural areas. Directs the Secretary, for each of FY 1988 through 1990, to make grants of up to $500,000 per project to public, private, or cooperative organizations, to Indian tribes on reservations, other tribal groups, or individuals to assist rural entities in funding projects for the development of marketing plans to promote rural economic development. Enumerates criteria to guide the Secretary in determining grant recipients. Provides for the monitoring of projects funded under this program. Directs the Secretary to report the monitoring results to specified congressional committees. Authorizes appropriations. Title IV: Rural Dislocation Set-Aside Program - Sets aside ten percent of certain funds provided to the Secretary of Labor in each of FY 1988 through 1992, for programs providing basic readjustment services to dislocated farmers, ranchers, and farm workers. Directs the Secretary of Labor to notify the Governors of eligible States of the availability of such funds. Bases State eligibility on the extent of declining farm equity and the percentage increase in the average debt-to-asset ratio of farms. Sets forth criteria based on farm population for the allocation of funds to eligible States. Requires the Governor of each eligible State to submit a plan describing the readjustment services to be provided. Specifies required contents of the plan. Indicates potential recipients of services under the plan, including individuals whose farm or ranch operations have ended or are likely to end as a result of foreclosure, bankruptcy, or other unfavorable economic circumstances. Enumerates possible activities and services to be included in the State plan, such as counseling services, vocational evaluation, job search, and training assistance, and various support services (transportation, meals, temporary shelter, dependent care). Title V: Rural Set-Asides and Priority - Directs agency heads, in cases when funds are allocated to States according to a mandated formula, to take specified actions that would result in benefits to rural areas from Federal procurement and construction projects. Amends the Office of Federal Procurement Policy Act to require the heads of executive agencies to give equal consideration to rural areas when determining the location of new Federal buildings and activities related to their construction. Title VI: Special Assistant for Agriculture and Rural Development - Directs the President, within 180 days after enactment of this Act, to establish in the White House an Office of Agriculture and Rural Development to coordinate executive branch programs affecting rural areas. Provides that the Office shall be headed by a Special Assistant appointed by the President. Directs the Special Assistant to: (1) systematically review Federal programs affecting rural areas; (2) monitor activities and legislation affecting rural areas; and (3) assist in the full preparation of a comprehensive rural development strategy designed to maximize the effectiveness and increase the responsiveness of Federal programs to rural areas. Requires the Secretary, within one year after enactment of this Act, to transmit the rural development strategy to the congressional agriculture committees and to report annually to such committees on any changes to such strategy. Requires the Special Assistant to use the Office of the President to maximize coordination of Federal programs affecting rural areas. Title VII: Technical Provisions - Subtitle A: Administration - Provides for transfer of personnel to the Rural Development Authority from the Farmers Home Administration as may be necessary with respect to the functions transferred to the Authority. Sets forth other administrative details relevant to these functions transfers. Subtitle B: Conforming Amendments - Amends the Consolidated Farm and Rural Development Act, the Community Economic Development Act of 1981, and other Federal law to reflect the creation of the Rural Development Authority and the transfer of certain functions to it. Amends the Food Security Act of 1985 to continue the program of guaranteed loans and grants to nonprofit national rural development and finance corporations (Under current law, the program ended as of FY 1987). Title VIII: Implementation - Mandates that this Act be implemented not later than six months after its enactment.
United States · United States Congress · 19 June 1987
Expresses the sense of the Congress that: (1) the President should express to West Germany that the United States expects it to comply with its treaty obligations by extraditing terrorist Mohammed Hamadei to the United States; and (2) any action by West Germany that involves the exchange of Hamadei for German nationals being held hostage by terrorists will have extremely serious consequences for the relationship between the two countries.
United States · United States Congress · 18 June 1987
Amends the Surface Transportation Assistance Act of 1982 to define the terms "reasonable access" and "terminals" (thus providing a uniform statutory standard for commercial motor vehicle operation on the Interstate Highway system and the primary highway system). Sets forth circumstances under which a State or local government may impose commercial motor vehicle restrictions upon such highways.
United States · United States Congress · 11 June 1987
Amends the Internal Revenue Code to: (1) exempt livestock bred by the taxpayer (other than by embryo transplant) from rules requiring the capitalization of preproductive costs; and (2) permit an exception from required use of the accrual method of accounting for corporations engaged in farming and having gross receipts of $5,000,000 or less. (Current law permits an exception for S corporations, family corporations, and corporations having gross receipts of $1,000,000 or less.)
United States · United States Congress · 9 June 1987
International Child Abduction Act - Title I: Provisions Implementing the Convention - Grants State courts, the courts of the District of Columbia and the territories and possessions of the United States, and U.S. district courts original jurisdiction with regard to actions arising under the 1980 Hague Convention on the Civil Aspects of International Child Abduction (Convention) and this Act. Sets forth requirements with regard to notice and burden of proof for such actions. Allows any court exercising jurisdiction over a petition filed pursuant to the Convention or this Act to take provisional measures under Federal or State law to protect the well-being of the child or prevent the child's removal or concealment. Prohibits any court from ordering the provisional removal of a child from the person having physical control unless the applicable requirements of State law are satisfied. States that any application submitted to the Central Authority for the United States or petition submitted in accordance with the terms of the Convention shall be admissible in court without regard to the need for legalization or authentication. Directs the President to designate a Federal agency to serve as Central Authority for the United States for the purpose of: (1) issuing regulations to implement the Convention and this Act; (2) obtaining information from the Federal Parent Locator Service; and (3) collecting, maintaining, and disseminating information for purposes relating to the Convention and this Act. Directs the Secretary of State, the Secretary of Health and Human Services, and the Attorney General to designate Federal employees and private citizens to serve as an interagency coordinating group to monitor the operation of the Convention and provide advice on its implementation. Authorizes appropriations to carry out the purposes of the Convention and this Act. Title II: Amendments to Other Laws - Amends the Social Security Act to provide the Central Authority for the United States access to the services of the Parent Locator Service. Amends the Internal Revenue Code to permit the disclosure of tax returns and return information to Federal, State, and local child support enforcement agencies for the purpose of locating individuals in connection with the abduction or wrongful restraint or retention of a child.
![Official portrait of Sen. Kasten, Robert W., Jr. [R-WI]](https://www.congress.gov/img/member/k000019_200.jpg)