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Official portrait of Sen. Kasten, Robert W., Jr. [R-WI]

Sen. Kasten, Robert W., Jr. [R-WI]

United States · Official source

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2,173 records where Sen. Kasten, Robert W., Jr. [R-WI] is listed as a sponsor, author, or other actor. Search with topics and years

Resolution· SCONRESS.Con.Res. 15 (99th)passed

A concurrent resolution relating to United States - Japan trade.

United States · United States Congress · 20 February 1985

Prohibits ending the voluntary restraint on imports of Japanese automobiles until U.S. exports to Japan are substantially increased and the U.S. trade deficit with Japan is substantially reduced.

Law· SS. 475 (99th)enacted

Truth in Mileage Act of 1986

United States · United States Congress · 19 February 1985

Amends the Motor Vehicle Information and Cost Savings Act to prohibit the registration or licensing of motor vehicles when the ownership is transferred in interstate commerce unless: (1) the application for a new certificate of title is accompanied by the prior owner's most recent registration card and title; and (2) the new certificate of title is printed in a specified manner and includes the odometer mileage. Prohibits State issuance of a registration card for a motor vehicle used in interstate commerce unless the application indicates the mileage of the motor vehicle on the application date. Authorizes States to submit alternative mileage disclosure requirements for the approval of the Secretary of Transportation. Provides that a motor vehicle auction company must maintain records showing: (1) the name of the most recent owner; (2) vehicle identification number; and (3) the odometer reading on the date the auction company took possession of the vehicle. Increases the civil penalty for violations of the odometer requirements from $1000 to $2,000, and increases the criminal penalty for such violations from one to three years maximum imprisonment.

Law· SS. 426 (99th)enacted

Electric Consumer Protection Act of 1986

United States · United States Congress · 7 February 1985

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

Bill· SS. 427 (99th)referred

A bill for the relief of Tirouhi Marcarian.

United States · United States Congress · 7 February 1985

Declares a named individual to have been lawfully admitted to the United States for permanent residence under the Immigration and Nationality Act.

Bill· SS. 423 (99th)referred

Emergency African Famine Relief Act of 1985

United States · United States Congress · 7 February 1985

Emergency African Famine Relief Act of 1985 - Makes supplemental appropriations for FY 1985 to: (1) the Department of Agriculture for Public Law 480 for agricultural commodities to the extent necessary to provide 50 percent of the unmet emergency food needs of sub-Saharan African countries before October 1, 1986, provided that the Congress is notified 15 days before the obligation of such sums; (2) the Agency for International Development for international disaster assistance programs for the needs of Sub-Saharan African countries before October 1, 1986, provided that such assistance shall be available for basic agricultural rehabilitation and provided that the Congress is notified 15 days before the obligation of such sums; and (3) the Department of State for migration and refugee assistance programs for the needs of sub-Saharan African countries before October 1, 1986, provided such sums may be used to replenish the U.S. Emergency Refugee and Migration Assistance Fund and provided that the Congress is notified 15 days before the obligation of such sums.

Bill· SS. 408 (99th)passed

A bill to amend the Small Business Act to provide program levels, salary and expense levels, and authorizations for the Small Business Administration's programs for fiscal years 1986, 1987, and 1988, and for other purposes.

United States · United States Congress · 6 February 1985

Amends the Small Business Act to authorize Small Business Administration (SBA) program levels for FY 1986 through 1988 for direct and immediate participation loans for small business plant acquisition, construction, conversion, or expansion. Makes funds available out of such authorization for direct and immediate participation loans to handicapped persons and organizations for the handicapped and Vietnam veterans. Authorizes funding for FY 1986 through 1988 for deferred participation loans and debenture guarantees for small business plant acquisition, construction, conversion, or expansion and small business development companies under the Small Business Investment Act of 1958. Makes funds available out of such authorization for deferred participation loans to: (1) handicapped persons and organizations for the handicapped; (2) small businesses either located in urban or rural areas with high unemployment and low incomes or owned by low-income individuals; (3) small businesses which design, manufacture, and distribute energy measures; and (4) guarantees of debentures with respect to State and local development companies. Authorizes funding for FY 1986 through 1988 for: (1) direct purchases and guarantees of debentures and purchases of preferred securities with respect to small business investment companies; (2) surety bond guarantees under the Small Business Investment Act of 1958; and (3) payment guarantees for the installation of pollution control facilities by small businesses. Authorizes appropriations for FY 1986 through 1988 for disaster loans to small businesses and permits the transfer of funds from the disaster loan revolving funds for the payment of SBA administrative expenses. Authorizes appropriations to the SBA for FY 1986 through 1988. Makes such funds available for: (1) direct and immediate participation loans for small business plant acquisition, construction, conversion, or expansion; (2) loans to handicapped persons and organizations for the handicapped; (3) Vietnam veterans' loans; (4) deferred participation loans and debenture guarantees for small business plant acquisition, construction, conversion, or expansion and small business development companies; (5) deferred participation loans to handicapped persons and organizations for the handicapped; (6) small businesses either located in urban or rural areas with high unemployment and low incomes or owned by low-income individuals; (7) small businesses which design, manufacture, and distribute energy measures; (8) guarantees of debentures with respect to State and local development companies; (9) direct purchases and guarantees of debentures and purchases of preferred securities with respect to small business investment companies; (10) surety bond guarantees under the Small Business Investment Act of 1958; and (11) SBA salaries and expenses. Repeals specified provisions relating to disaster loans to small businesses that are affected by Federal action.

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

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

United States · United States Congress · 6 February 1985

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

Bill· SS. 388 (99th)referred

Homestead Protection Act of 1985

United States · United States Congress · 5 February 1985

Homestead Protection Act of 1985 - Amends the Consolidated Farm and Rural Development Act to direct the Secretary of Agriculture to establish an agricultural debt adjustment program which: (1) permits lenders to secure Federal guarantees (up to 90 percent) on loans in exchange for reduced interest rates on such loans; (2) permits farmers on a "break-even" basis to participate; (3) reduces the guarantee percentage over the loan's life; (4) provides for expedited loan processing; and (5) shall not consider such loans as "problem" loans.

Bill· SJRESS.J.Res. 37 (99th)referred

A joint resolution to reaffirm U.S. solidarity with the aspirations of captive nations in Central and Eastern Europe by repudiating the negative consequences of the 1945 Yalta Executive Agreements.

United States · United States Congress · 5 February 1985

States that the United States does not recognize any spheres of influence in Europe and repudiates the negative consequences of the Yalta agreements of 1945. Proclaims hope for the self-determination of people subjected to Soviet despotism and expresses solidarity with the peoples of Central and Eastern Europe.

Bill· SS. 341 (99th)open

A bill to amend section 552 (a) (4) (F) of title 5 of the United States Code, and for other purposes.

United States · United States Congress · 31 January 1985

Authorizes the Special Counsel of the Merit Systems Protection Board (which receives allegations of prohibited personnel practices, including cases involving employee disclosure of waste, fraud, and mismanagement) to obtain judicial review of a final Board decision pursuant to a written complaint recommending disciplinary action against an employee. Authorizes any employee aggrieved by the final decision to intervene in such proceedings. Requires that petitions filed pursuant to this Act be filed with the district court and preserves the right of a trial de novo and appellate review.

Bill· SS. 322 (99th)open

A bill to amend title XVIII of the Social Security Act to revise the requirements relating to nursing care provided by certain hospice programs through arrangements with other medicare certified providers.

United States · United States Congress · 31 January 1985

Amends title XVIII (Medicare) of the Social Security Act to permit a hospice to contract out for nursing care with a Medicare-certified provider if the provider: (1) is located in a rural area or in a health manpower shortage area; or (2) provided hospice services and was incorporated or licensed, prior to January 1, 1985. Requires the provider to be presently certified and to have been certified prior to January 1, 1985.

Bill· SS. 325 (99th)open

Fair and Simple Tax Act of 1985

United States · United States Congress · 31 January 1985

Fair and Simple Tax Act of 1985 - Title I: Reduction of Individual and Corporate Tax Rates - Subtitle A: Reduction of Rates - Amends the Internal Revenue Code to revise the tax rates for individuals, estates, and trusts. Imposes a tax rate of 24 percent on the taxable income of every individual, estate, and trust. Imposes a tax rate of 15 percent on corporate income which does not exceed $50,000, a tax rate of 25 percent on corporate income between $50,000 and $100,000 and a tax rate of 35 percent on corporate income exceeding $100,000. Subtitle B: Increase in Amount of Personal Exemption and Zero Bracket Amount - Increases the amount of the personal exemption to $2,000. Increases the "zero bracket amount" to $2,600 for single taxpayers and $3,300 for a joint return or surviving spouse. Provides for an annual adjustment in the "zero bracket amount" by a cost-of-living adjustment based on the Consumer Price Index. Subtitle C: Employment Income Exclusion Established - Allows an individual taxpayer to exclude 20 percent of the amount received during the taxable year by such individual as employment income. Provides that the exclusion is phased out when the individual's wages and salaries exceed the Federal Insurance Compensation Act's maximum wage base for the calendar year. Excludes all of an individual's employment income where the employment income for the taxable year is $10,000 or less ($15,000 or less in the case of a joint return). Subtitle D: Repeals Related to Reduction in Rates - Repeals provisions relating to: (1) tax tables for individuals; (2) special averaging rules for lump-sum distributions; (3) accumulated corporate surplus; (4) personal holding companies; (5) income averaging; and (6) graduated corporate tax rates. Applies the trust throwback rules only to amounts distributed from a foreign trust. Title II: Base Broadening - Subtitle A: Credits - Repeals the general tax credit, the investment tax credit, and provisions relating to: (1) the credit for household and dependent care services; (2) the credit for the elderly and the permanently and totally disabled; (3) the residential energy credit; (4) contributions to candidates for public office; (5) clinical testing expenses for certain drugs; (6) producing fuel from a nonconventional source; (7) increasing research activities; (8) the investment credit, the targeted jobs credit, the alcohol fuels credit, and the employee stock ownership credit; (9) alcohol used as fuel; (10) rules for determining amount of employee stock ownership credit; (11) the general tax credit; (12) rules for determining credit for investment in certain depreciable property; and (13) the credit for employment of certain new employees. Subtitle B: Exclusions - Repeals the tax exclusion for: (1) compensation for injuries or sickness; (2) partial exclusion of dividends received by individuals; (3) amounts received under qualified group legal service plans; (4) qualified transportation furnished by employer; (5) dividend reinvestment in public utilities; and (6) payments to encourage exploration, development, and mining for defense purposes. Reduces the maximum amount of the earned income credit from $5,000 to $4,000. Provides an inflation adjustment for the value of the earned income credit. Treats as taxable income: (1) unemployment compensation; (2) the annual increase in the cash surrender value of life insurance policies; and (3) interest on industrial development bonds and mortgage subsidy bonds. Provides that the transfer of a corporation's stock in satisfaction of indebtedness will be treated as having satisfied the indebtedness with money equal to the fair market value of the stock. Provides a limited exclusion from income for scholarships and fellowships. Amends the Merchant Marine Act to repeal the tax exemption for deposits into, and withdrawals from, a capital construction fund. Reduces the amount of social security benefits and railroad retirement benefits included in gross income from one-half to one-quarter of the amount. Subtitle C: Deductions - Repeals the tax deductions for: (1) the additional exemption for the elderly and the blind; (2) unused investment credits; and (3) two-earner married couples. Repeals the deductions for State and local income tax, sales, and personal property tax. Increases the floor in the deduction for medical and dental expenses from five to ten percent. Repeals the deduction for consumer interest. Subtitle D: Adjustment to Basis; Changes in Certain Special Capital Gains Treatment Provisions - Allows an inflation adjustment, based on the gross national product deflator, to the adjusted basis of capital assets which have been held for more than one year at the time of sale or exchange solely for the purpose of determining gain or loss on such assets. Excludes from such treatment: (1) creditor's interest; (2) options; (3) net lease property in the case of the lessor; (4) preferred stock with fixed dividends; and (5) stock in small business corporations and certain foreign corporations. Provides an exception to the exclusionary treatment of foreign corporation stock which is regularly traded on a national or regional stock exchange. Sets forth certain percentages to be applied in determining the adjusted basis for disposition of recovery property. Allows the Secretary of the Treasury to disallow all or part of an adjustment where there was a transfer to increase the inflation adjustment depreciation allowance. Reduces the alternative tax rate for corporations from 28 to 20 percent. Provides that the alternative tax on indexed assets shall be: (1) 15 percent of so much of the net capital gain as does not exceed $50,000; (2) 25 percent of so much of the net capital gain as exceeds $50,000 but not in excess of $100,000; and (3) 35 percent of so much of the net capital gain as exceeds $100,000. Excludes 40 percent of the net capital gain from income of an individual where: (1) the gain is derived from a non-indexed asset; or (2) the individual elected to disregard the indexed basis of indexed assets in determining the capital gain or loss for the year. Repeals the limitation on the deduction of capital losses by individuals. Permits the carryover of the excess of capital losses over gross income reduced by deductions by individuals. Title III: Capital Cost Recovery - Subtitle A: Neutral Cost Recovery System for Depreciable Property - Modifies the accelerated cost recovery system to establish the following classes of property: (1) 4-year property; (2) 6-year property; (3) 15-year property; (4) 20-year public utility property; (5) 25-year real property; (6) low income housing property; and (7) theme parks. Provides that the accelerated cost recovery deduction shall be determined by multiplying the applicable percentage of the unadjusted basis of the recovery property by the applicable inflation ratio. Treats research and experimental expenditures and intangible drilling or development costs of oil, gas, or geothermal wells as recovery property. Subtitle B: Other Changes - Repeals the income tax deductions for: (1) research and experimental expenditures; (2) soil and water conservation expenditures; (3) depreciation or amortization of improvements made by a lessee on a lessor's property; (4) expenditures by farmers for clearing land; (5) amortization of reforestation expenditures; (6) intangible drilling and development costs in the case of oil and gas wells and geothermal wells; (7) percentage depletion; (8) development expenditures; and (9) deduction and recapture of certain mining exploration expenditures. Allows a ten year period for the amortization of construction period interest and taxes. Allows a deduction for circulation expenses for a newspaper, magazine, or other periodical ratably over a five-year period. Excludes amounts chargeable to a capital account from such treatment. Repeals the depletion deduction for timber. Title IV: Miscellaneous Provisions - Subtitle A: Foreign Income - Repeals the domestic international sales corporations (DISC) provisions for taxable years beginning after December 31, 1985. Subtitle B: Other Miscellaneous Provisions - Requires farmers to compute their taxable income using the accrual method of accounting with the capitalization of preproduction expenses. Exempts taxpayers who do not have gross receipts of $1,000,000. Requires farming syndicates to use the accrual method of accounting without regard to gross receipts. Requires the recognition of the gain or loss on distributions of property by corporations. Eliminates the special bad debt reserves of financial institutions. Amends the Social Security Act to provide that benefits will be reduced by 25 cents rather than 50 cents for every dollar earned above a certain amount. Repeals the reduction for earnings for years after 1989. Directs the Secretary of the Treasury to modify the withholding tables to reflect the broadening of the tax base made by the provisions of this Act. Title V: Effective Dates - Sets forth the effective dates for the provisions of this Act.

Bill· SS. 300 (99th)failed

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

United States · United States Congress · 29 January 1985

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

Bill· SS. 310 (99th)open

Milk Protein Fair Trade Act of 1985

United States · United States Congress · 29 January 1985

Milk Protein Fair Trade Act of 1985 - Directs the President to limit imports of milk protein products to 50 percent of the average quantity of such products annually imported between January 1, 1979, and December 31, 1983. Terminates such limit on December 31, 1988. Directs the Secretary of Agriculture to establish an import licensing system for foreign milk protein products which gives: (1) first preference to importers or users who establish that there are no substitutes for their products; (2) second preference to importers or users who establish that domestically produced skim milk or skim milk solids cannot be substituted for their products; and (3) third preference to all other importers or users.

Bill· SS. 317 (99th)referred

State and Local River Conservation Act of 1985

United States · United States Congress · 29 January 1985

State and Local River Conservation Act of 1985 - Authorizes the Secretary of the Interior to make grants to States for the establishment and operation of State and local programs to conserve the natural and environmental values of designated rivers or river segments, including river management plans, land conservation strategies, regulations, and demonstration projects. Allocates and restricts the use of such funds. Authorizes appropriations. Requires States and local governments to submit programs and river assessments to the Secretary to be eligible for grants. Permits the Secretary to make grants to carry out State river assessments. Authorizes appropriations for such grants. Authorizes landowners to transfer approved lands or land interests to tax-exempt organizations to conserve or enhance the value of rivers. Authorizes the Secretaries of the Interior and Agriculture and other Federal agency heads to encourage and assist the use of volunteers and volunteer organizations to conserve and manage rivers throughout the United States.

Bill· SS. 274 (99th)passed

Nuclear Power Plant Security and Anti-Terrorism Act of 1985

United States · United States Congress · 24 January 1985

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

Bill· SS. 272 (99th)open

Civil Rights Amendments Act of 1985

United States · United States Congress · 24 January 1985

Civil Rights Amendments Act of 1985 - Amends title IX (Prohibition of Sex Discrimination) of the Educational Amendments of 1972, the Rehabilitation Act of 1973, the Age Discrimination Act of 1975, and title VI (Nondiscrimination in Federally Assisted Programs) of the Civil Rights Act of 1964 to specify that educational institutions receiving Federal financial assistance are included within prohibitions against discrimination. Provides that, for purposes of such Acts, notwithstanding the Supreme Court decisions in Grove City College and others against Bell, Secretary of Education, and in North Haven Board of Education against Bell, the phrase "program or activity" shall, as applied to educational institutions which are extended Federal financial assistance, mean the educational institution.

Bill· SS. 281 (99th)open

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

United States · United States Congress · 24 January 1985

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

Bill· SS. 283 (99th)referred

Acid Deposition Control Act

United States · United States Congress · 24 January 1985

Acid Deposition Control Act - Amends the Clean Air Act to establish an interstate transport and acid precursor reduction program. Designates an acid deposition impact region comprising a long-range transport corridor of 31 States east of the Mississippi and the District of Columbia. Directs the Administrator of the Environmental Protection Agency to report to the Congress within two years on a study of long-range transport of pollutants problems in the remaining States. Prohibits the increase of emissions of sulfur dioxide and of oxides of nitrogen from stationary sources in the acid deposition impact region over total actual emissions there as of January 1, 1981. Sets forth sulfur dioxide emmission reduction standards for the acid deposition impact region of ten million tons below 1980 levels by the beginning of 1994. Requires each impact region State to reduce its emissions proportionately to its share of the region's total excess emissions, permitting States to reallot reductions among themselves so long as the total reductions of the States invovled meet the required standards. Requires each State to adopt enforceable emission reduction measures for sulfur dioxide, including compliance schedules, within two years. Requires the Administrator's approval and the other Governors' perusal of such measures. Requires each major stationary source subject to an emission limitation to notify the Governor of the State, and in turn, the Administrator, within four years of its intended method of compliance. Requires sources choosing fuel substitution to be in compliance with applicable emission limitations within six years. Requires those sources complying through the installation of a technological system of continuous emission reduction or the replacement of facilities to have entered into binding contracts for such system or replacement facilities within six years. Requires owners of major stationary sources of sulfur dioxide emissions to submit to the Administrator a compliance plan and schedule if their State has not done so. Provides that failure to do so constitutes a violation of emission limitations under the Clean Air Act. Permits the use of the following measures to reduce emissions in addition to enforceable continuous emission reduction measures if such measures are enforceable by entities and persons other than the State in which the emissions occur: (1) least emissions dispatch to meet electric generating demand at existing generating capacity; (2) retirement of major stationary sources at an earlier than provided for date; (3) investments in energy conservation where emission reductions can be identified with such investments; (4) trading of emission reduction requirements and actual reductions through emission reduction banks or brokerage institutions; and (5) precombustion cleaning of fuels. Permits a State or the owner or operator of a source required to reduce sulfur dioxide emissions to substitute oxides of nitrogen reductions at a rate of two for one out measure by weight. Makes it a violation of the Clear Air Act to emit an air pollutant which adversely affects the public health or welfare of another State or foreign country.

Bill· SS. 278 (99th)referred

Milk Diversion Program Extension Act of 1985

United States · United States Congress · 24 January 1985

Milk Diversion Program Extension Act of 1985 - Amends the Agricultural Act of 1949 to extend the 50-cent milk price support reduction through the end of FY 1985. Directs the Secretary of Agriculture to offer milk diversion program participants a six-month extension through the end of FY 1985.

Bill· SS. 259 (99th)open

Professional Sports Community Protection Act of 1985

United States · United States Congress · 22 January 1985

Professional Sports Community Protection Act of 1985 - States that it shall not be unlawful for a professional sports league or its clubs to enforce rules or agreements that: (1) decide that a member club may not relocate; (2) divide revenues to promote economic opportunities for member clubs; and (3) establish procedures and standards for the selection and termination of club ownership. Prescribes a notice requirement for clubs seeking relocation. Lists factors for consideration in determining whether a league will permit a club to relocate, which include: (1) the adequacy of the existing stadium and facilities; (2) the operating revenues or losses during the preceding three years; and (3) any offers to purchase the club at fair market value which would keep such club in its home territory. Provides that judicial review of the league's determination may be sought in a civil action brought in a district court of the United States by: (1) the club seeking relocation; (2) the stadium owner or operator; or (3) the local government. Prohibits the bringing of such action in a district court within the club's home or proposed territory. Requires leagues to file with the Secretary of Commerce their rules regarding: (1) team relocation; (2) division of revenues; and (3) selection and termination of club ownership. States that the provisions of this Act do not affect the applicability of the antitrust laws (as defined in the Clayton Act and the Federal Trade Commission Act). Preempts State and local laws inconsistent with this Act. Applies the provisions of this Act to any major league football, basketball, hockey, or soccer team.

Bill· SS. 260 (99th)open

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

United States · United States Congress · 22 January 1985

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

Bill· SS. 171 (99th)reported

Agricultural Trade Enhancement Act of 1985

United States · United States Congress · 3 January 1985

Agricultural Trade Enhancement Act of 1985 - Establishes an Agricultural Trade Committee composed of the Secretary of Agriculture, the U.S. Trade Representative, and other persons appointed by the President. Directs the Committee to: (1) identify all major unfair trade practices of foreign countries that adversely affect farm commodities and their products; (2) develop recommendations for eliminating or mitigating such adverse effects; and (3) report its findings and recommendations to the President within six months of enactment of this Act. Terminates the Committee after submission of its report. Directs the President, as soon as practicable after submission of such report, to: (1) use any remedies available under any international agreement to eliminate or mitigate the adverse effects of the unfair practices identified by the Committee; and (2) direct the appropriate agencies to take the necessary steps to eliminate or mitigate such adverse effects. Amends the Food for Peace Act of 1966 to authorize the Commodity Credit Corporation (CCC) to guarantee credits made to finance commercial export sales of agricultural commodities out of private stocks to certain developing countries. Authorizes the CCC to provide intermediate credit financing to promote the export sales of farm commodities. Deletes specified limits on the credit terms for such sales and on the resale or transshipment of such commodities. Directs the Secretary to carry out the CCC export credit sales program including the credit guarantee program using not less than $500,000,000 for each of FY 1985 through 1988. Limits the duration of any restriction imposed on exports of farm commodities or the products of such commodities to 60 days. Prohibits such limitation from applying during a war declared by the Congress.

Bill· SS. 192 (99th)open

Federal Meat and Poultry Products Inspection Act of 1985

United States · United States Congress · 3 January 1985

Federal Meat and Poultry Products Inspection Act of 1985 - Amends the Federal Meat Inspection Act and the Poultry Products Inspection Act to permit distribution in interstate commerce of certain State-inspected meat and poultry products. Continues the practice of barring such meats from international trade. Requires States to use official marks on meat and poultry products inspected under State law. Authorizes meat and poultry processing establishments to transfer from State to Federal inspection or vice versa on October 1 of each year upon the approval of the Secretary of Agriculture. Requires State-inspected products which are distributed in interstate commerce to meet Federal marking, labeling, packaging, and ingredient requirements.

Bill· SS. 176 (99th)open

No Free Lunch Act of 1985

United States · United States Congress · 3 January 1985

No Free Lunch Act of 1985 - Requires that all persons be charged the cost of meals received in a Senate dining facility or an executive agency dining room that serves only high level officers and employees.

Bill· SS. 178 (99th)reported

Interstate Highway Funding Act of 1985

United States · United States Congress · 3 January 1985

Interstate Highway Funding Act of 1985 - Approves the interstate highway cost estimate for FY 1985 and 1986 and the interstate substitute cost estimate for highway and urban mass transit projects for FY 1984, 1985, and 1986. Directs the Secretary of Transportation to adjust and reallocate the minimum allocation made on March 9, 1984, to reflect the apportionments made under this Act. Directs the Secretary to apportion specified funds for FY 1987 and 1988, using certain apportionment factors. Revises the procedures for releasing interstate construction funds and interstate substitute funds to direct the Secretary to release such funds if the Congress has not approved either the interstate cost estimate or substitute cost estimate by October 1 of the year of apportionment. Extends through FY 1986 the availability period for the expenditure and obligation of certain sums earmarked for: (1) the interstate system, (2) public mass transit projects; or (3) highway assistance projects. Decreases the Federal share payable for emergency relief funds for repair projects on the Federal-aid highway system and the Interstate System, unless such emergency repairs are to minimize damage, protect facilities, or restore essential traffic and are accomplished within 30 days after the occurrence. Provides for the funding of certain highway projects with interstate discretionary funds. Requires that a specified percentage of State withdrawal funds be available to the Secretary for State highway research and planning. Authorizes Federal matching funds for bridge replacement and rehabilitation for specified bridges not on the Federal-aid highway system. Amends the Surface Transportation Assistance Act of 1982 to include small business concerns owned and controlled by women among such concerns that are eligible for a specified percentage of expenditures under such Act. Amends the General Bridge Act of 1906, the General Bridge Act of 1946, the International Bridge Act of 1972, the Department of Transportation Act, and various other Acts to repeal provisions which regulate toll facilities. Requires toll increases on such facilities to be just and reasonable. Declares that no report, list, schedule, or survey compiled by a State concerning the evaluation of hazardous roadway conditions or rail-highway crossings in order to plan and prioritize safety projects shall be required to be admitted into evidence or used for any other purpose in a Federal or State court. Requires toll authorities to certify to the State Governor that such facilities are adequately maintained and that funding is available for the replacement or repair of such facilities. Provides that if funds from the Highway Trust Fund are used for such repairs, then such State's apportionment for the next fiscal year shall be reduced by such amount. Exempts international toll facilities and such facilities on the Federal-aid system from such requirement. Provides for: (1) crediting the fair market value of right-of-way donations for highway projects to the State matching share when such donations are made to the State; and (2) revesting such property to the donor if it is not required after environmental assessments. States that the fair market value of lands donated to the State of California for a State Route 73 relocation and construction project in Orange County shall first be credited toward payment of the non-Federal share of such project cost. Directs the Secretary to reserve amounts expended for right-of-way for a route withdrawal until the right-of-way disposition decision has been made. Directs the Secretary to conduct a study of the Bridge Replacement and Rehabilitation Program. Sets forth the following items for inclusion in such study: (1) an analysis of the progress made toward replacing and rehabilitating inadequate bridges on or off the Federal-aid system; (2) a review of the bridge inspection program; (3) an analysis of the effectiveness of the bridge discretionary program; and (4) a review of the bridge program's effect on the rehabilitation of historic bridges. Requires the Transportation Research Board of the National Research Council to carry out a study of the bridge formula with respect to vehicle weights and the life span of bridges. Makes costs incurred to mitigate harm to historic bridges as a result of Federal-aid projects, eligible for Federal-aid highway funds. Permits States to use demolition funds for preservation of historic bridges. Requires (currently, authorizes) States to inventory bridges on the Federal-aid system for historic significance. Directs the Secretary to approve the planting of native wildflowers for landscaping and scenic enhancement of Federal-aid highways. Makes the repair or reconstruction of a Federal-aid primary route in the vicinity of Horseshoe Bend, Idaho, which has experienced slide damage eligible for emergency relief funds. Requires an annual minimum allocation of 85 percent of estimated tax payments attributable to States in the Highway Trust Fund. Specifies the programs applicable to such requirement. States that the Secretary may not preclude any State from receiving additional funds for FY 1986 if the Congress has approved such extensions. Permits an interstate transfer project in Maryland to be completed in increments. Requires the Secretary to assist the District of Columbia and Virginia in carrying out a demonstration project on Interstates 95 and 395 which restricts the use of express lanes during certain rush hours after the District of Columbia completes reconstruction of a specified bridge. (Currently, the Secretary is required to carry out such demonstration project after the District of Columbia begins actual reconstruction.) Provides that the Federal share payable for individual projects authorized by statute after FY 1983 and for which authorizations are provided out of the Highway Trust Fund, shall not exceed 50 percent of the total costs or a specified amount, whichever is less. Directs the Secretary to carry out the following demonstration projects designed: (1) in Cattaraugus County, New York, to demonstrate the extent to which the economy of an Indian reservation can be improved by completion of key elements of a modern, grade-separated access controlled highway which serves the reservation; (2) in Montana, to demonstrate the improved serviceability of rural roads when provided with specified reconstruction; (3) in the vicinity of Cleveland, Texas, to demonstrate the reduction in congestion by providing a four-line divided highway with interchanges in an area with at-grade crossings; (4) in Idaho, to determine the economic and social impact of controlled-access highway services on a redeveloping central business district of a certain population; (5) in Manchester, New Hampshire, to demonstrate the feasibility of replacing a functionally obsolete and structurally deficient bridge located in a historic district, with a modern structure while preserving the integrity of the district; (6) in the State of Washington, to determine the economic and social impact of utilizing the air space above a controlled-access highway to mitigate the impact on a major urban area of construction of the highway and for other transportation uses; (7) in Pearl Harbor, Hawaii, to demonstrate the benefits of a causeway to Ford Island; (8) in Georgia, to demonstrate the best method for replacing a functionally obsolete bridge across the Savannah River with a modern structure; (9) on the Turquoise Trail to demonstrate transportation efficiencies gained by upgrading the highway connecting two Indian reservations; (10) in Dubuque, Iowa, to demonstrate the benefits of constructing a section of the Federal-Aid Primary System connecting to the Interstate Highway System; (11) in Sparks, Nevada, to demonstrate the economic and social impact of constructing Sparks Boulevard and an interchange with Interstate 80; (12) in South Carolina to demonstrate the increased accessibility resulting from a highway and bridge connection from the Isle of Palms to the South Carolina mainland; and (13) in the area of Brunswick-Topsham, Maine, to demonstrate increased access to defense related facilities by the construction of a limited access highway connecting a major interstate highway corridor with a naval air station and a shipyard engaged in defense production activities. Authorizes appropriations out of the Highway Trust Fund (other than the Mass Transit Account) to carry out such projects and sets forth reporting dates after the completion of such projects. Amends the Surface Transportation Assistance Act of 1982 to increase the authorized appropriations for the demonstration project near Devils Lake, North Dakota. Makes "Buy American" provisions applicable to projects whose total costs exceed $500,000. Authorizes appropriations for the upgrading of certain highways in New Mexico for the transportation of nuclear waste generated during defense-related activities. Sets forth obligation limitations for Federal-aid highways and highway safety construction programs for FY 1986. Makes sums apportioned or allocated for highway substitute projects available for constructing bicycle facilities. Authorizes States to adjust their interstate substitution programs which were approved in concept by the Secretary on or before September 30, 1983. Authorizes States to add and delete projects until September 30, 1985, without altering the existing entitlement. Directs the Secretary to study the feasibility of constructing a new East-West Highway linking the Delaware Memorial Bridge with the Atlantic City Expressway and other north-south arteries in southern New Jersey. Authorizes appropriations for FY 1985 for such study. Amends the Federal-Aid Highway Act of 1970 to release the requirement imposed upon the Secretaries of the Interior and of Transportation to convey to the State of Maryland a specified section of the Baltimore-Washington Parkway. Requires the Secretary to report to the Congress regarding the impact of State prison industries upon competing private industries which furnish the same materials for Federal-aid highway use. Requires that when allocating discretionary interstate substitute highway funds, the Secretary give consideration to States with certain reduced allocations. Authorizes States to use funds which were apportioned for FY 1985 and subsequent years for the construction of bridges to replace specified ferries. Extends from FY 1985 to FY 1986 the Secretary's authority to provide certain supplemental Federal assistance to State highway projects which use asphalt or recycled materials.

Law· SS. 49 (99th)enacted

Firearms Owners' Protection Act

United States · United States Congress · 3 January 1985

Title I: Amendments to Title 18, United States Code (18 U.S.C. 921-928) - Amends the Gun Control Act of 1968 to redefine: (1) "manufacturer" to mean any person engaged in the "business of manufacturing" (instead of "manufacture" of) firearms or ammunition; and (2) "dealer" to exclude dealers in ammunition. Adds a new definition "engaged in the business" with respect to manufacturer, dealers, and importers. Defines as a manufacturer, dealer, or importer of firearms a person who manufactures or deals in a regular course of trade or business with the principal objective of livelihood and profit. Defines "with the principal objective of livelihood and profit" to mean that the intent underlying the sale or disposition of firearms is predominantly one of obtaining livelihood and pecuniary gain. Excludes as dealers persons making occasional sales or repairs of firearms. Eliminates certain activities involving ammunition from the coverage of the current prohibitions. Permits the interstate sale of handguns where the sale complies with the law of the licensee's State and the State of the purchaser's residence. Presumes the licensee to have actual knowledge of the published laws of the States. Revises the current prohibition against certain classes of persons transporting a firearm or ammunition in interstate commerce to extend such prohibition to possession or receipt in commerce or affecting commerce of any firearm or ammunition. Includes as additional categories illegal aliens, dishonorably discharged members of the armed forces, and U.S. citizens who renounce their citizenship. Excludes ammunition dealers from the current licensing requirements. Declares that a licensed dealer's personal collection of firearms shall not be subject to recordkeeping requirements in specific circumstances. Permits the Secretary of the Treasury to revoke a license only where the holder "willfully" violates a provision of the Act. Bars the Secretary from denying or revoking a license on the basis of violations which are alleged in criminal proceedings instituted against a licensee, where such individual is not convicted of such charges. Allows the Government to voluntarily dismiss criminal charges prior to trial and still proceed with revocation. Imposes as a condition for the inspection or examination of records, documents, firearms, or ammunition that the Secretary has reasonable cause to believe that a violation has occurred and that evidence may be found on the premises. Requires a warrant to be issued for such search. Provides exceptions to such warrant requirement. Requires licensed collectors to maintain records of the receipt, sale, or other disposition of firearms. Requires records maintained by a licensee who has discontinued business to be delivered to the Archivist of the United States and the Secretary of the Treasury and to be disposed of after 20 years. Sets forth information-gathering procedures for tracing firearms and prohibits criminal charges based solely on information provided under those procedures. Prohibits records from being kept at a centralized location or entered in a computer for storage or retrieval. Permits licensed importers, manufacturers, and dealers to conduct business at temporary locations other than the one specified on a license (for example, gun shows). Establishes either a "knowing" (scienter) or a "willful" requirement with respect to general violations of the Act. Imposes additional penalties for the use of a firearm during the commission of a Federal crime of violence and for carrying a firearm in furtherance of a Federal crime of violence. Increases the penalties for the criminal misuse of firearms by making such penalties mandatory and at higher fine levels or longer prison terms than current law requires. Extends to first offenders the requirement, currently applicable only to second offenders, that the court not suspend any sentence or grant probation. Prohibits the granting of parole to first and subsequent offenders. Declares that no person shall be subject to the additional, mandatory penalties if use of the firearm or destructive device was a nonfelonious attempt to protect persons or property. Amends the forfeiture provision to subject to seizure any firearm or ammunition "involved in or used" in a knowing violation of the Gun Control Act (instead of "involved in or used or intended to be used"). Directs the court to award attorney fees to the prevailing party (other than the United States) in a proceeding for the return of seized firearms or ammunition. Requires the court to award such fees in any other action upon a finding that the action was without foundation or was initiated in bad faith. Limits seizure to firearms individually identified as involved in the violation. Revises the current procedure allowing persons who have been convicted of a crime to apply to the Secretary for relief from the firearms prohibitions. Permits any person prohibited from possessing, shipping, transporting, or receiving firearms or ammunition to apply for relief. Requires, instead of permits, the Secretary to grant release, unless the applicant will be likely to act in a manner dangerous to public safety. Permits any person who is denied relief to seek de novo judicial review in Federal court. Imposes on the applicant the burden of proof. Makes the authority of the Secretary to permit importation of certain types of firearms and ammunition nondiscretionary. Increases the number of types of sporting firearms which may be imported. Amends the rulemaking authority of the Secretary to provide that no regulation may require the transfer of records required under this Act to a facility owned, managed, or controlled by the United States or any State or the establishment of any system of registration of firearms, firearms owners, or firearms transactions. Requires a 90-day public comment period for proposed regulations (no period is currently specified). Prohibits the Secretary from prescribing regulations which require purchasers of black powder to complete affidavits or forms attesting to their exemption from certain provisions of the Federal criminal code. Declares any law or regulation promulgated by any State prohibiting the transfer of an unloaded and not readily accessible firearm or ammunition null and void. Title II: Amendments to Title VII of the Omnibus Crime Control and Safe Streets Act of 1968 - Repeals title VII of the Omnibus Crime Control and Safe Streets Act (relating to the receipt, possession, or transportation of firearms by felons, dishonorably discharged veterans, mental incompetents, illegal aliens, and persons renouncing their United States citizenship).

Bill· SS. 43 (99th)open

A bill to provide that each item of any general or special appropriation bill and any bill or joint resolution making supplemental, deficiency, or continuing appropriations that is agreed to by both Houses of the Congress in the same form shall be enrolled as a separate bill or joint resolution for presentation to the President.

United States · United States Congress · 3 January 1985

Provides that each item of any general or special appropriation bill and any bill or joint resolution making supplemental, deficiency, or continuing appropriations that is agreed to in the same form by both Houses of the Congress shall be enrolled as a separate bill or joint resolution for presentation to the President (line-item veto).

Bill· SS. 100 (99th)failed

Product Liability Act

United States · United States Congress · 3 January 1985

Product Liability Act - Preempts State product liability laws. States that this Act governs any civil action for harm caused by a product which would have been based on: (1) strict or absolute liability in tort; (2) negligence or gross negligence; (3) breach of express or implied warranty; (4) failure to discharge a duty to warn or instruct; or (5) any other theory that is the basis for an award for damages for loss or damage caused by a product. Makes a manufacturer liable if the claimant establishes by a preponderance of the evidence that a product was unreasonably dangerous: (1) in construction or design; (2) because the manufacturer failed to provide adequate warnings of danger; or (3) because the product did not conform to an express warranty. Specifies the findings which must be made for such proof of unreasonable danger to be determined. Subjects a product seller to liability if the claimant proves by a preponderance of the evidence that the claimant's harm was proximately caused by such seller's failure to use reasonable prudence with respect to the product. Enumerates circumstances under which such a seller is also subject to the liability of a manufacturer. Provides that all claims under this Act shall be governed by the principles of comparative responsibility. Sets forth rules with respect to conduct affecting comparative responsibility, including misuse, alteration, or modification of a product. Specifies the manner in which damages are to be apportioned. Requires that damages in any product liability claim be reduced by an amount paid as workers' compensation benefits. Prescribes a statute of limitations for recovery. Directs the Judicial Conference of the United States to establish a Product Liability Review Panel to conduct an ongoing review of the adequacy of legal remedies available to persons injured by products and to report its findings and recommendations to Congress. Requires the panel to conduct a study to determine the feasibility or availability, or both, of providing compensation without regard to fault to claimants for any loss or damage caused by a product. Authorizes appropriations for FY 1985. Declares that it is the intent of the Congress that, in other than exceptional cases, the Supreme Court shall not review issues relating solely to the sufficiency of the evidence in cases arising under this Act which have been finally decided by the highest court of any State.

Bill· SJRESS.J.Res. 13 (99th)open

A joint resolution proposing an amendment to the Constitution relating to a Federal balanced budget and tax limitation.

United States · United States Congress · 3 January 1985

Constitutional Amendment - Requires the Congress, prior to each fiscal year, to adopt a statement of receipts and outlays for that year in which total outlays are no greater than total receipts. Permits the Congress in such statement to provide for a specific excess of outlays over receipts by a three-fifths vote directed solely to that subject. Requires the President and the Congress to ensure that actual outlays do not exceed the outlays set forth in such statement. Prohibits total receipts for any fiscal year set forth in such statement from increasing by a rate greater than the rate of increase in national income in the last calendar year ending before such fiscal year, unless the Congress passes a bill directed solely to approving specific additional receipts by a three-fifths vote and such bill has become has become law. Requires the President, prior to each fiscal year, to transmit to the Congress a proposed statement of receipts and outlays for that year consistent with the provisions of this article. Permits the Congress to waive the provisions of this Act with respect to any fiscal year in which a declaration of war is in effect. Declares that total receipts shall include all receipts of the United States, except those derived from borrowing and total outlays shall include all outlays of the United States except those for repayment of debt principal.

Bill· SJRESS.J.Res. 8 (99th)referred

A joint resolution to approve the Interstate and Interstate Substitute Cost Estimates, to amend title 23 of the United States Code, and for other purposes.

United States · United States Congress · 3 January 1985

Approves the interstate highway cost estimate for FY 1985 and 1986 and the interstate substitute cost estimate for FY 1984, 1985, and 1986. Directs the Secretary of Transportation to adjust and reallocate the minimum allocation made on March 9, 1984, to reflect the apportionments made under this Act. Approves the interstate highway cost estimate for FY 1987 and 1988. Revises the procedure for releasing interstate construction funds and interstate substitute funds, including allowing the Secretary to release such funds without congressional approval. Makes FY 1984 funds apportioned for highway or public mass transit projects available for obligation through FY 1986.

Resolution· SRESS.Res. 28 (99th)passed

A resolution to improve Senate procedures.

United States · United States Congress · 3 January 1985

Directs that proceedings in the Senate Chamber be broadcast by radio and television in accordance with provisions of this resolution, including: (1) continuous coverage at such times as agreed by the Majority and Minority Leaders (except when a closed door meeting is ordered); and (2) equal time divided between the majority and minority parties. Requires that broadcasts be supervised and operated by the Senate and made available on a live basis and free of charge to specified entities. Requires the television broadcasts to follow the Presiding Officer and Senators who are recognized to speak. Directs the Architect of the Capitol to provide for the construction and acquisition of broadcasting facilities and equipment. Sets forth duties of the Sergeant at Arms and Doorkeeper of the Senate with respect to the operation and maintenance of such equipment and the disposition of audio and video tape recordings. Directs the Librarian of Congress and the Archivist of the United States to receive, store, and make such recordings available to the public at no cost for viewing or listening on the premises. Authorizes the charging of a fee equal to the cost involved through distribution of taped copies. Provides for a test period of Senate broadcasting equipment. Prohibits the use of tape duplications of broadcast coverage for political or commercial purposes. Requires that changes in regulations made by this resolution be made only by Senate resolution. Authorizes expenditures, limited to a specified amount, to carry out this resolution. Amends rule XXVI of the Standing Rules of the Senate to prohibit the reporting of legislative measures from committees by polling (committee members not physically present for committee vote). Amends rule XXX to revise the method of considering treaties. Amends rule XII to revise the voting procedure by authorizing the Majority Leader, in concurrence with the Minority Leader, to determine when a roll call shall be by electronic device. Sets forth requirements for Senators upon such determination. Amends rule XVI to provide that if a point of order is made against an amendment to a general appropriations bill on certain grounds, then it shall not be in order to raise the defense of germaneness unless there is House legislative language on that subject contained in the bill. Amends rule VIII to limit to two hours debate on motions to proceed to consideration of any matter, other than Rules amendments, if such motions are made at times other than the morning hour. Amends rule XVII to change from three days to two days the time that reported measures must be available to members prior to consideration. Amends rule XV to set forth the procedure for imposing a germaneness requirement on floor amendments. Requires a three-fifths vote of Senators present and voting to ban the consideration of non-germane amendments to a particular bill or resolution for the remainder of a calendar day. Requires a two-thirds vote of Senators present and voting to overturn the Presiding Officer's decision on a question of germaneness or to hold an amendment germane. Declares that no amendment proposing sense of the Senate (or Congress) language that does not directly relate to the pending matter shall be considered germane. Amends rule XXII to expedite cloture activities, including: (1) a requirement that Senators be present and voting; and (2) a reduction from 100 hours to 20 hours the length of a filibuster before cloture can be invoked.

Resolution· SRESS.Res. 34 (99th)referred

A resolution condemning the government of the Union of Soviet Socialist Republics for five years of forced and oppressive military occupation of Afghanistan in the face of popular resistance to Soviet imperialism.

United States · United States Congress · 3 January 1985

States that the Senate condemns the Soviet Union's military terrorism and attempted destruction of Afghanistan. Recommends that the President provide medical, military, and food assistance to the Afghan Freedom Fighters.

Bill· SS. 3004 (98th)referred

A bill for the relief of Tirouhi Marcarian.

United States · United States Congress · 18 September 1984

Declares a named individual to have been lawfully admitted to the United States for permanent residence under the Immigration and Nationality Act.

Bill· SS. 2948 (98th)open

Fair and Simple Tax Act of 1984

United States · United States Congress · 10 August 1984

Fair and Simple Tax Act of 1984 - Title I: Reduction of Individual and Corporate Tax Rates - Subtitle A: Reduction of Rates - Amends the Internal Revenue Code to revise individual tax rates. Imposes a tax rate of 25 percent on the taxable income of every individual. Imposes a tax rate of 15 percent on corporate income which does not exceed $50,000 and a tax rate of 30 percent on corporate income exceeding $50,000. Subtitle B: Increase in Amount of Personal Exemption and Zero Bracket Amount - Increases the amount of the personal exemption to $2,000. Increases the zero bracket amount to $2,700 for single taxpayers and $3,500 for a joint return or surviving spouse. Provides for an annual adjustment in the personal exemption and the zero bracket amount by a cost-of-living adjustment based on the Consumer Price Index. Repeals the exemption for dependents who are students over the age of 18. Subtitle C: Employment Income Exclusion Established - Allows an individual taxpayer to exclude 20 percent of the amount received during the taxable year by such individual as employment income. Provides that the exclusion shall be phased out when the individual's wages and salaries exceed the Federal Insurance Compensation Act's maximum wage base for the calendar year. Excludes all of an individual's employment income where the employment income for the taxable year is $10,000 or less ($15,000 or less in the case of a joint return). Provides for an annual adjustment in the employment income exclusion by a cost-of-living adjustment based on the Consumer Price Index. Subtitle D: Repeals Related to Reduction in Rates - Repeals provisions relating to: (1) tax tables for individuals; (2) special averaging rules for lump-sum distributions; (3) accumulated corporate surplus; (4) personal holding companies; (5) income averaging; and (6) graduated corporate tax rates. Applies the trust throwback rules only to amounts distributed from a foreign trust. Title II: Base Broadening - Subtitle A: Credits - Repeals the following income tax credits: (1) the credit for household and dependent care services; (2) the credit for the elderly and the permanently and totally disabled; (3) the residential energy credit; (4) the credit for contributions to candidates for public office; (5) the credit for clinical testing expenses for certain drugs; (6) the credit for producing fuel from nonconventional sources; (7) the credit for increasing research activities; (8) the credit for work incentive expenses; (9) the credit for alcohol used as fuel; (10) the employee stock ownership credit; (11) the general tax credit; (12) the investment credit for depreciable property; and (13) the credit for employment of certain new employees. Subtitle B: Exclusions - Repeals the tax exclusion for: (1) compensation for injuries or sickness; (2) dividends received by individuals; (3) amounts received under qualified group legal service plans; (4) qualified transportation furnished by employer; (5) dividend reinvestment in public utilities; and (6) payments to encourage exploration, development, and mining for defense purposes. Reduces the maximum amount of the earned income credit from $5,000 to $4,000. Provides for an annual adjustment in the earned income credit by a cost-of-living adjustment based on the Consumer Price Index. Treats as taxable income: (1) unemployment compensation; (2) the annual increase in the cash surrender value of life insurance policies; and (3) interest on industrial development bonds and mortgage subsidy bonds. Provides that the transfer of a corporation's stock in satisfaction of indebtedness will be treated as having satisfied the indebtedness with money equal to the fair market value of the stock. Provides a limited exclusion from income for scholarships and fellowships. Amends the Merchant Marine Act to repeal the tax exemption for deposits into, and withdrawals from, a capital construction fund. Excludes the first $7,000 ($10,500 for a joint return) of Social Security benefits from gross income. Provides that no more than one-half of Social Security benefits may be includible in taxable income. Subtitle C: Deductions - Repeals the tax deductions for: (1) casualty and theft losses; (2) unused business credits; and (3) two-earner married couples. Repeals the deduction for State and local income taxes. Increases the floor on the deduction for medical and dental expenses from five to ten percent. Repeals the deduction for consumer interest. Subtitle D: Adjustment to Basis; Changes in Certain Special Capital Gains Treatment Provisions - Allows an inflation adjustment, based on the gross national product deflator, to the adjusted basis of capital assets which have been held for more than one year at the time of sale or exchange solely for the purpose of determining gain or loss on such assets. Excludes from such treatment: (1) creditor's interest; (2) options; (3) net lease property in the case of the lessor; (4) preferred stock with fixed dividends; and (5) stock in small business corporations and certain foreign corporations. Allows the Secretary of the Treasury to disallow all or part of an adjustment where there was a transfer to increase the inflation adjustment or depreciation allowance. Reduces the alternative tax rate for corporations from 28 to 20 percent. Repeals the deduction for individuals for capital gains. Phases out the limitation on the deduction of capital losses by individuals over a ten-year period, with full deductibility of such losses after 1994. Provides that capital loss deductions shall be treated as tax preference items subject to the minimum tax. Permits the carryover of the excess of capital losses over gross income by individuals. Makes applicable only to corporations the rules for capital gains and losses relating to: (1) the sale of land with unharvested crop; (2) the disposal of coal or domestic iron ore; (3) gain or loss in the case of timber, coal, or domestic iron ore; (4) distribution of property; (5) collapsible partnerships; (6) property used in the trade or business and involuntary conversions; (7) the sale or exchange of patents; (8) amortization in excess of depreciation; (9) gain from the sale of depreciable property between certain related taxpayers; (10) gain from dispositions of certain depreciable property; (11) gain on foreign investment company stock; (12) the election by foreign investment companies to distribute income currently; (13) gain from certain sales or exchanges of stock in certain foreign corporations; (14) gain from certain sales or exchanges of patents, etc., to foreign corporations; (15) gain from disposition of certain depreciable realty; (16) gain from disposition of farm land; (17) gain from disposition of interest in oil, gas, or geothermal property; and (18) gain from disposition of property acquired with certain cost-sharing payments. Provides a transition period of ten years, beginning on January 1, 1985, in which a taxpayer may elect to not apply the inflation adjustment to the basis of capital assets for purposes of determining capital gain or loss. Provides that when such election is made, 25 percent of any gain from the sale or disposition of such asset shall be excludible from gross income and 25 percent of any loss shall not be deductible. Title III: Capital Cost Recovery - Subtitle A: Simplified Cost Recovery System for Depletable Property - Allows individuals and corporations a depletion deduction for qualified depletable property equal to an applicable percentage determined by the cost recovery tables for cost recovery property. Requires that qualified depletable property be assigned to one class of recovery property. Uses the anticipated productive life of such depletable property (rather than the present class life as provided under current law) for making the assignment. Assigns oil, gas wells or wells drilled for any geothermal deposit to the class of three year property. Provides that these rules shall not deny any deduction allowable for loss sustained by reason of the abandonment of a nonproductive well or mine. Subtitle B: Other Changes - Repeals the income tax deductions for: (1) research and experimental expenditures; (2) soil and water conservation expenditures; (3) depreciation or amortization of improvements made by a lessee on a lessor's property; (4) expenditures by farmers for clearing land; (5) amortization of reforestation expenditures; (6) start-up expenditures; (7) intangible drilling and development costs in the case of oil and gas wells and geothermal wells; (8) percentage depletion; (9) development expenditures; and (10) deduction and recapture of certain mining exploration expenditures. Allows a ten year period for the amortization of construction period interest and taxes. Allows a deduction for circulation expenses for a newspaper, magazine, or other periodical ratably over a five-year period. Excludes amounts chargeable to a capital account from such treatment. Title IV: Miscellaneous Provisions - Subtitle A: Foreign Income - Repeals the domestic international sales corporations (DISC) provisions for taxable years beginning after December 31, 1984. Subtitle B: Other Miscellaneous Provisions - Requires farmers to compute their taxable income using the accrual method of accounting with the capitalization of preproduction expenses. Exempts taxpayers who do not have gross receipts of $1,000,000. Requires farming syndicates to use the accrual method of accounting without regard to gross receipts. Requires the recognition of the gain or loss on distributions of property by corporations. Eliminates the special bad debt reserves of financial institutions. Reduces the percentage by which Social Security benefits must be reduced for income earned above certain amounts. Repeals the earnings reduction test for taxable years beginning after December 31, 1989. Title V: Effective Dates - Sets forth the effective dates of the provisions of this Act.

Bill· SS. 2927 (98th)open

A bill to amend title 5 of the United States Code regarding the authority of the Special Counsel.

United States · United States Congress · 9 August 1984

Authorizes the Special Counsel of the Merit Systems Protection Board to appear as a counsel on behalf of any party in a civil action brought in connection with any function of the Special Counsel and to initiate and prosecute on behalf of any party in any such case an appeal of the decision of any administrative tribunal, U.S. district court, or the U.S. Claims Court. Authorizes any person aggrieved by a prohibited personnel practice to intervene in any administrative or judicial action brought by the Special Counsel under this Act. Entitles any such party appealing an administrative decision to have the facts subject to trial de novo by the reviewing court.