United States · United States Congress · 17 November 1983
Employee Stock Ownership Act of 1983 - Amends the Internal Revenue Code to provide for the nonrecognition of gain on stock sold to: (1) an employee stock ownership plan; (2) a tax credit employee stock ownership plan; or (3) an eligible worker-owned cooperative, if within a specified period of time qualified replacement property is purchased by the taxpayer. Defines "qualified replacement property" as any security issued by a domestic corporation: (1) which does not have passive investment income in excess of a specified limitation; and (2) the equity capital of which does not exceed $10,000,000. Allows an income tax deduction for cash dividends paid with respect to employer stock which is held by a tax credit employee stock ownership plan or an employee stock ownership plan which is a stock bonus plan. Extends the partial exclusion for dividends received to such amounts. Excludes from gross income 50 percent of interest received by a bank, an insurance company, or other lender on loans used by an employee stock ownership plan to acquire employer securities. Provides for a reduction in the capital gains tax with respect to sales of stock in employee-owned corporations. Sets forth special rules for the calculation of such reduction. Relieves an estate of liability for payment of the estate tax to the extent that amounts of the tax are attributable to employer securities transferred to an employee stock ownership plan pursuant to a written agreement guaranteeing that the tax will be paid by the plan in an amount equal to the lesser of: (1) the amount of the tax imposed upon the acquired employer securities; or (2) the amount of the tax imposed on the gross estate reduced by the sum of allowable credits. Permits the payment of such tax in installments. Exempts such transfers from the tax on prohibited transactions. Treats as charitable contributions certain contributions to an employee stock ownership plan. Specifies a qualification test for contributions to receive such treatment. Allows certain small business corporations (subchapter S corporations) to maintain a tax credit employee stock ownership plan or an employee stock ownership plan. Permits recaptured employee stock ownership plan investment tax credits to be used to reduce contributions to payroll based tax credit employee stock ownership plans.
United States · United States Congress · 15 November 1983
Expresses the sense of the Senate that, upon confirmation, the new Secretary of the Interior should act to insure that the policies and programs of the Department of the Interior conform with the expressed will of the Congress and regain public support and confidence.
United States · United States Congress · 15 November 1983
States that the Congress: (1) holds Iran responsible for upholding the rights of the Baha'is; (2) condemns Iran's decision to destroy the Baha'i faith; and (3) calls upon the President to work with appropriate foreign governments to form an appeal to Iran concerning the Baha'is, to cooperate with the United Nations in its efforts on behalf of the Baha'is, and to provide humanitarian assistance for Baha'is who flee Iran.
United States · United States Congress · 11 November 1983
Amends the Internal Revenue Code to exempt from Federal income taxes members of the armed forces or civilian employees of the United States who die as a result of hostile action outside the United States.
United States · United States Congress · 4 November 1983
Expresses the sense of Congress that: (1) State and local governments must focus on child support, custody, visitation rights, and other related domestic issues properly within their jurisdictions; (2) all involved in the domestic relations process should assign highest priority to such issues for the sake of children's health and welfare; (3) Congress must strengthen the existing child support enforcement system and make it available to all children; and (4) a mutual recognition of the needs of all parties in divorce actions will greatly enhance the health and welfare of the Nation's children and families.
United States · United States Congress · 28 October 1983
Mobile Source Emission Control Protection Act - Amends the Clean Air Act to prohibit any person from: (1) offering for sale any device for the purpose of rendering inoperative any device or element of design installed on or in a motor vehicle or motor vehicle engine in compliance with regulations under such Act following its sale and delivery to the ultimate purchaser; or (2) from manufacturing any device capable of being used for such purpose which is being offered for sale for such purpose within the privity and knowledge of such person.
United States · United States Congress · 27 October 1983
Missing Children's Assistance Act of 1983 - Amends the Juvenile Justice and Delinquency Prevention Act of 1974 to require the Administrator of the Office of Juvenile Justice and Delinquency Prevention to establish and maintain a national toll-free telephone line for reporting information regarding the location of missing children. Directs the Administrator to establish a national resource center and clearinghouse to: (1) provide technical assistance to State and local governments and agencies in locating missing children; (2) coordinate public and private efforts to recover missing children; and (3) disseminate information on innovative missing childrens' programs, services, and legislation. Requires the Administrator to publish an annual summary of research on missing children and prepare a comprehensive plan for coordinating activities of all agencies and organizations responsible for missing children. Authorizes the Administrator, in consultation with the Advisory Board on Missing Children, to make grants for research or demonstration or service programs designed to: (1) educate parents and community agencies on ways to prevent the abduction of children; (2) assist in the recovery or tracking of missing children; (3) aid communities in collecting material to assist parents in the identification of their children; (4) demonstrate the psychological consequences of a child's abduction; and (5) collect data on investigative practices utilized by law enforcement agencies. Requires the Administrator to appoint an Advisory Board on Missing Children to assist the Administrator in coordinating programs and activities relating to missing children. Authorizes appropriations for FY 1984 through 1988.
United States · United States Congress · 26 October 1983
Nonpoint Source Pollution Management Act of 1983 - Amends the Clean Water Act ("the Act") (also known as the Federal Water Pollution Control Act) to provide for a nonpoint source pollution management program. Requires each State, by itself or in combination with other States and after notice and opportunity for public comment, to submit a proposed nonpoint source pollution management program to the Administrator of the Environmental Protection Agency within 18 months after the enactment of the Clean Water Act Amendments of 1983. Requires that such proposed State program: (1) identify waters within State boundaries which, without additional action to control nonpoint sources of pollution, cannot be reasonably expected to attain or maintain applicable water quality standards or the goals and requirements of the Act; (2) designate categories or subcategories of nonpoint sources of pollution or, where appropriate, particular nonpoint sources, that contribute significant pollution loadings to such identified waters; (3) identify best management practices which will be undertaken to reduce pollutant loadings resulting from each designated category, subcategory, or particular nonpoint source; (4) identify programs to achieve implementation of such best management practices; (5) include a schedule containing annual milestones for utilization of program implementation methods and implementation of best management practices at the earliest practicable date; (6) include a statement by the State attorney general, or attorney for the State water pollution control agency, that State laws provide adequate authority to carry out the program, or a schedule and commitment by the State to seek such authorities as expeditiously as practicable; and (7) include an indentification of Federal financial assistance programs and Federal development projects for which the State will review individual assistance applications or development projects for their effect on water quality, pursuant to specified procedures, to determine whether such applications or projects would be consistent with and further the purposes and objectives of the program. Allows the State, in developing such program to rely upon specified information and utilize appropriate elements of waste treatment management plans. Allows the State, in developing and implementing such program, to make use of local agencies or organizations. Sets forth procedures and deadlines for revisions and approval or disapproval by the Administrator of such proposed or revised State programs. Directs the Administrator to report to the Congress on actions taken with regard to any State which fails to submit a program which meets specified requirements. Directs the Administrator to award grants to assist States in the implementation of approved management programs. Limits such grants to 75 percent of program implementation costs in any fiscal year. Requires that non-Federal sources provide at least 25 percent of such costs. Provides that two-thirds of the funds appropriated in any fiscal year for such grants shall be allotted among States according to a specified table of percentage allotments. Provides that one-third of such appropriations shall be made available to the Administrator who shall make grants in response to applications from States if the Administrator determines such grants are necessary and appropriate to assist such States in: (1) controlling particularly difficult or serious nonpoint source pollution problems, including those resulting from mining; (2) implementing innovative methods or practices for controlling nonpoint sources of pollution, including both regulatory or nonregulatory programs where appropriate; (3) controlling interstate nonpoint sources pollution problems; or (4) providing financial assistance, limited to a specified amount, for approved management program implementation by an Indian tribe within the reservation. Sets forth provisions for reallotment of State allotments. Permits States to use such grant funds for financial assistance to persons only to the extent that such assistance is related to the cost of demonstration projects. Prohibits such a grant to any State unless the Administrator determines that the State is implementing such program satisfactorily. Authorizes the Administrator to request information, data, and reports necessary for determination of continuing eligibility for such grants. Authorizes appropriations to carry out the nonpoint source pollution management program for FY 1985 through 1987. Requires each State to report annually to the Administrator on: (1) its progress in meeting the schedule of milestones; and (2) where appropriate information is available, reductions in nonpoint source pollutant loadings and improvements in water quality resulting from implementation of the management program. Directs the Administrator to transmit to the Office of Management and Budget and the appropriate Federal departments and agencies a list of those assistance programs and development projects identified by States for which individual assistance applications and projects will be reviewed. Requires each Federal department and agency, within 60 days after receiving such notification, to: (1) modify existing regulations to allow States to conduct such review; and (2) accommodate the concerns of the State regarding the consistency of such applications or projects with the State program. Directs the Administrator to collect and make available information pertaining to management practices and implementation methods. Directs the Administrator, within 36 months of enactment of the Clean Water Act Amendments of 1983, to report on: (1) management programs being implemented by the States by types and amount of affected waters, categories and subcategories of nonpoint sources, and types of best management practices being implemented; (2) State experiences in adhering to schedules and implementing best management practices; (3) the amount and purpose of grants awarded; (4) progress in reducing pollutant loads and improving water quality in the waters of the United States; and (5) what further actions need to be taken to attain and maintain in those waters applicable water quality standards and the goals and requirements of the Act. Revises provisions relating to agreements among Federal agencies to include a reference to approved nonpoint source pollution management programs.
United States · United States Congress · 26 October 1983
Expresses the sense of the Senate that the President should: (1) provide protection and security for U.S. Forces in Lebanon; (2) pursue, in coordination with our allies in the Multinational Peacekeeping Force, the transferral of the peacekeeping responsibilities in Lebanon to a United Nations peacekeeping presence or to other forces from neutral countries; and (3) prepare and transmit to the Congress a report setting forth the measures that have been taken to carry out the provisions of this Act.
United States · United States Congress · 25 October 1983
Life Insurance Tax Act of 1983 - Title I: Life Insurance Provisions - Subtitle A: Taxation of Life Insurance Companies - Amends the Internal Revenue Code to set the rate of tax on a life insurance company at the corporate rate on its life insurance company taxable income (LICTI). Sets forth an alternative tax in the case of capital gains. Defines life insurance company taxable income as life insurance gross income reduced by life insurance deductions. Defines life insurance gross income as the sum of: (1) premiums; (2) decreases in certain reserves; and (3) other amounts generally includible by a taxpayer in gross income. Allows three types of deductions: (1) general life insurance deductions; (2) the special life insurance deduction; and (3) the small life insurance company deduction. Sets forth definitions and special rules for each type of deduction. Sets forth rules for the calculation of net increases and decreases in reserves. Requires life insurance companies to use either the accrual method of accounting or a method permitted under regulations which combines an accrual method with another recognized method. Sets forth rules for the amortization of premiums and accrual of discount. Sets forth rules for the computation of a company's share and the policyholders' share of investment income. Sets forth rules for the tax treatment of foreign life insurance companies. Requires an adjustment to LICTI where a required surplus held in the United States is less than a specified amount. Sets forth rules for the tax treatment of contiguous country branches of domestic life insurance companies. Provides that life insurance company taxable income which has an existing policyholders surplus account shall be increased by any direct or indirect distribution to shareholders from such account. Defines "life insurance company" as an insurance company which is engaged in the business of issuing life insurance and annuity contracts or noncancellable contracts of health and life insurance if its life insurance reserves plus unearned premiums and unpaid losses comprise more than 50 percent of its total reserves. Sets forth rules for the tax treatment of variable contracts. Sets forth rules relating to capital gains and losses of a life insurance company. Sets forth the effective date for the provisions of this Act. Provides transitional rules. Subtitle B: Taxation of Life Insurance Products - Redefines "life insurance contract" for purposes of the Internal Revenue Code. Defines such a contract as any contract, which is a life insurance contract under applicable State or foreign law, but only if the contract meets either of two alternatives: (1) a cash value accumulation test; or (2) a test consisting of a guideline premium requirement and a cash value corridor requirement. Specifies requirements of each such test. Sets forth rules for contracts not meeting the life insurance definition. Sets forth transitional rules. Treats as distributed to a contract holder any amount of an annuity contract held by an individual who dies before the annuity starting date. Exempts any such amounts from the five-percent penalty tax on a premature distribution from an annuity. Limits the amount of the interest deduction allowed in the case of life insurance loans. Sets forth rules for the calculation of such limit. Extends to former employees and key employees the limitations on group-term life insurance purchased for employees. Subtitle C: Nondeductible Contributions to Individual Retirement Plans - Allows certain nondeductible contributions to individual retirement accounts and annuities. Limits such contributions to the least of: (1) $1,750; (2) the excess of compensation includible in gross income over the amount allowable as a deduction under present rules; or (3) an amount designated by the taxpayer as a nondeductible contribution. Subtitle D: Studies - Requires the Secretary of the Treasury to report annually to specified committees of the Congress on the revenues received by this Act and to compare the amount of such revenues and the amount anticipated by reason of changes made by the Tax Equity and Fiscal Responsibility Act of 1982 and this Act. Requires the Secretary to make annual reports in the years 1986, 1987, 1988, and 1989 concerning the impact of this Act on specified segments and products of the life insurance industry.
United States · United States Congress · 25 October 1983
Commission on Civil Rights Resolution - Establishes within the legislative branch an eight member Commission on Civil Rights (Commission). Provides rules of procedure for Commission hearings. Requires the Commission to: (1) investigate allegations of citizens' being denied their right to vote by reason of their color, religion, sex, age, handicap or national origin; (2) study and collect information concerning discrimination or a denial of equal protection; (3) appraise Federal laws and policy with respect to discrimination and the denial of equal protection; and (4) serve as a national clearinghouse for such information. Prohibits the Commission from investigating any membership practice or internal operation of any fraternal organization, college or university fraternity or sorority, private club or religious organization. Prohibits the Commission from collecting or studying information with respect to abortion. Directs the Commission to appraise the laws and policies of the Federal Government with respect to denials of equal protection involving Americans who are members of eastern - and southern - European ethic groups.
United States · United States Congress · 20 October 1983
Designates the week beginning February 12, 1984, as a time to recognize the contributions of volunteers who become Big Brothers and Big Sisters to single-parent youth.
United States · United States Congress · 19 October 1983
Retirement Equity Act of 1983 - Title I: Amendments Relating to the Internal Revenue Code of 1954 - Amends the Internal Revenue Code to lower the age requirement for participation in a tax- deferred retirement plan from 25 to 21. Lowers the minimum age at which years of employment begin to be credited for retirement plan vesting purposes from 22 to 18. Provides that nonvested participants in a retirement plan with a break in service of up to five years will not lose credit for pre-break periods of service. Permits limited breaks in service for paternity or maternity leave without loss of vesting credits. Requires tax-deferred retirement plans to offer survivor benefits to plan participants who have attained age 45 and have ten years of creditable service. Requires spousal consent in order for a retirement plan participant to elect not to take a joint and survivor annuity. Requires that such consent must be in writing and must be witnessed by either a plan representative or a notary public. Allows the assignment of the benefits of a retirement plan in the case of a judgment, decree or order relating to child support, alimony payments, or marital property rights pursuant to a State's domestic relations law. Sets forth rules for the tax treatment of retirement plan distributions pursuant to a divorce decree. Increases the amount of allowable mandatory distributions from a retirement plan from $1,750 to $3,500. Requires that a plan participant must be notified that benefits under the plan may be forfeited if the participant dies before a certain date. Title II: Amendments Relating to the Employee Retirement Income Security Act of 1974 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to incorporate into such Act the changes made by Title I of this Act.
United States · United States Congress · 7 October 1983
Authorizes the President to present, on behalf of Congress, a gold medal to Lady Bird Johnson in recognition of her humanitarian efforts and contributions to the beautification of America. Directs the Secretary of the Treasury to provide for the striking of such medal and bronze duplication for sale to the public. Declares such medals to be national medals. Authorizes appropriations.
United States · United States Congress · 6 October 1983
Amends the Internal Revenue Code to prohibit a business expense deduction for advertisements placed with a foreign broadcast station and directed to a market in the United States if a similar deduction is denied in the country in which such station is located for an advertisement placed with a U.S. broadcast station and directed to a market in that country.
United States · United States Congress · 6 October 1983
Alternative Energy Tax Incentives Act of 1983 - Amends the Internal Revenue Code to extend the residential energy income tax credit for renewable energy sources for five years from 1985 to 1990. Reduces the qualifying percentage for energy source expenditures by specified increments between 1985 and 1990. Increases from 15 percent to 20 percent the investment tax credit for solar, wind, geothermal, and ocean thermal property. Extends such tax credit for five years from 1985 to 1990. Extends the investment tax credit for hydroelectric generating property and biomass property for five years from 1985 to 1990. Reestablishes the credit for cogeneration property until 1990. Qualifies until 1995 affirmative commitments for solar, wind, geothermal, ocean thermal, biomass, and cogeneration projects begun by December 31, 1990. Eliminates the 20 percent limitation for oil and natural gas used in cogeneration facilities. Qualifies as biomass property methane-containing gas produced by anaerobic digestion from nonfossil waste materials. Revises the definition of geothermal deposit to lower the required temperature to 104 degrees Fahrenheit. (Present regulations require a temperature of 122 degrees Fahrenheit.) Includes shale oil property and tar sands equipment as energy property for purposes of the investment tax credit. Grants a 15 percent depletion allowance for tar sands. Allows an investment tax credit for photovoltaic energy property. Defines photovoltaic property.
United States · United States Congress · 30 September 1983
Amends the National School Lunch Act and the Child Nutrition Act of 1966 to increase Federal school meal (lunch and breakfast) reimbursement. Amends the National School Lunch Act to provide funds to the States for donated commodity storage and transportation. Eliminates the tie between eligibility for such program and for the food stamp program. Delays the requirement that local school authorities verify application information until the completion of an Omnibus Budget Reconciliation Act of 1981 pilot study. Excludes certain medical expenses from household income for program eligibility purposes. Lowers the student cost of reduced-price lunches. Increases the number of reimbursable meals and snacks under the child care food program. Amends such Acts to eliminate private school tuition eligibility limits. Amends the Child Nutrition Act of 1966 to permit all kindergarten children in nonprofit schools to participate in the special milk program. Increases reimbursement amounts for breakfast nutrition improvement. Lowers the student cost of reduced-price breakfasts. Makes the existing nutrition education authorization permanent.
United States · United States Congress · 20 September 1983
Amends the Internal Revenue Code to allow income tax deductions for contributions to private foundations on the same basis as contributions to public charities (deductible up to 50 percent of the taxpayer's adjusted gross income). Redefines "lineal descendants" to include only children and grandchildren, for purposes of private foundation penalty tax rules dealing with substantial contributors. Provides that private foundation gifts to public charities do not forfeit their tax deductibility due to the disqualification of the charity's tax exemption if: (1) the gift is made before the Secretary of the Treasury publishes a notice of disqualification or before the foundation receives actual notice of disqualification; (2) and the foundation was not responsible or aware of the charity's change in status. Exempts a private foundation from expenditure responsibility requirements if such foundation and all related foundations contribute no more than $25,000 in grants during a taxable year. Permits the Secretary to abate first tier penalty taxes on private foundations if it is determined that a violation of private foundation rules was due to a reasonable cause and not to intentional disregard to rules and regulations, and was corrected within the statutory correction period.
United States · United States Congress · 19 September 1983
Expresses the sense of the Congress that the transfer of ownership or management of any civil meteorological satellite system and associated ground system equipment to the private sector is not presently appropriate.
United States · United States Congress · 14 September 1983
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to extend by three months the cutoff date for disability determinations which will be subject to provisions allowing the continued payment of disability benefits during an administrative appeal.
United States · United States Congress · 4 August 1983
Textile Fiber and Wool Product Identification Improvement Act - Amends the Textile Fiber Products Identification Act and the Wool Products Labeling Act of 1939 to require a textile fiber or wool product to be so labeled if it has been processed or manufactured in the United States. Requires the product, as well as the package in which it is contained, to be labeled as to country of origin. Requires catalog sales descriptions and other advertisements for textile and wool products to contain country of origin information. Requires that the identification label on imported textile fiber or wool products be affixed to the most conspicuous place on the inner side of the product.
United States · United States Congress · 4 August 1983
Amends the Internal Revenue Code to provide an energy investment tax credit for certain equipment which reduces fuel consumption and is used aboard or installed on a fishing vessel.
United States · United States Congress · 4 August 1983
Personal Income Tax Reform Act of 1983 - Title I: Reduction of Income Tax Rates - Amends the Internal Revenue Code to repeal the income tax tables. Provides for an income tax rate of 12 percent for all individuals, estates, and trusts. Imposes a surtax (ranging from eight to 24 percent) on the adjusted gross income of single taxpayers earning over $25,000 and married taxpayers earning over $40,000. Reduces the personal holding company tax from 50 to 36 percent. Repeals the 1985 indexation of tax rates. Redefines "adjusted gross income" to repeal the deductions for: (1) long-term capital gains; (2) amortization of reforestation expenses; and (3) two-earner married couples. Provides that certain special deductions for estate and trusts shall be subtracted from adjusted gross income. Increases the amount of the personal exemption to $1500 for single taxpayers and $1750 for heads of households. Allows an additional $1000 exemption for the dependent spouse of a taxpayer filing a joint return. Increases the zero bracket amount from $3400 to $4600 for taxpayers filing joint returns and surviving spouses. Repeals the direct charitable contribution deduction. Amends the Internal Revenue Code, as amended by the Economic Recovery Tax Act of 1981, to revise tax return filing requirements to reflect the increased personal exemption, in the case of 65-year-old taxpayers and taxpayers filing joint returns. Revises requirements for withholding allowances to correspond with the increased personal exemption. Repeals the minimum tax on individual taxpayers. Repeals provisions which allow income averaging. Title II: Broadening of the Income Tax Base - Repeals the tax credits for: (1) the elderly; (2) political contributions; and (3) residential energy conservation. Limits the availability of the following tax credits to certain corporations: (1) the investment tax credit; (2) the new employee credit; (3) the credit for producing fuel from a nonconventional source; (4) the alcohol fuel credit; and (5) the credit for increasing research activities. Repeals the exclusion from gross income of employer-provided premiums on group-term life insurance and the exclusion of unemployment compensation benefits. Requires the inclusion in gross income of interest income on life insurance, annuity or endowment contracts. Repeals the following tax exclusions: (1) dividends received by individuals; (2) employer-provided group legal services; (3) employer-provided transportation expenses; (4) employer-provided educational assistance; and (5) interest received after 1984. Repeals the tax exclusion of: (1) employer-provided child care assistance; (2) earned income of U.S. citizens living abroad; (3) dividend reinvestment in public utility stock; and (4) interest on industrial development bonds and veterans' mortgage bonds received by individual taxpayers. Requires the inclusion in gross income of one-third of employer contributions to medical care plans (other than workmen's compensation). Modifies the exclusion of scholarship and fellowship grants to require that an eligible recipient be a degree candidate at a tax-exempt educational institution. Disallows the exclusion of payments for teaching, research, or other services unless all degree candidates are required to perform such services. Repeals the tax deductions for: (1) two-earner married couples; (2) adoption expenses; and (3) long-term capital gains. Provides that no distinction shall be made between short-term and long-term capital gains in the case of individual taxpayers. Disallows the tax deductions to individual taxpayers for: (1) amortization of pollution control facilities; (2) amortization of reforestation expenditures; (3) intangible drilling and development costs for oil, gas, and geothermal wells; (4) percentage depletion; (5) mineral development and mine exploration expenses; and (6) certain State and local taxes. Repeals the tax deduction for the casualty and theft losses of individuals. Limits the deduction for interest on investment indebtedness for individual taxpayers to the amount of investment income. Provides that such limitation shall not apply to trade or business indebtedness and indebtedness incurred in acquiring or rehabilitating a qualified dwelling or principal residence of the taxpayer. Modifies the accelerated cost recovery schedules to provide that increased percentages for property placed in service after 1984 and after 1985 shall only be available to certain corporations. Reduces the depreciation deduction for 15-year real property in the case of individual taxpayers. Repeals the business expense deduction for business meals. Repeals the tax credit for household and dependent care services necessary for gainful employment and replaces such credit with a tax deduction for employment-related expenses. Limits such deduction to $2,400 for taxpayers with one dependent and $4,800 for taxpayers with two or more dependents. Revises requirements for the deduction for $125,000 of gain from the sale of a principal residence by an individual over age 55. Revises the definition of "Section 11 corporation". Title III: Taxation of Individual Retirement Accounts and Qualified Pension, Profit-Sharing, and Stock Bonus Plans - Imposes a 12 percent tax on the investment income of retirement trusts, including pensions, individual retirement accounts, and other retirement plans. Repeals the tax-exempt status of certain pension, profit-sharing, stock bonus plans, and individual retirement accounts. Repeals the tax on lump-sum distributions from qualified pension plans. Title IV: Conforming Amendments; Effective Dates - Directs the Secretary of the Treasury to submit a legislative proposal for implementing this Act to Congress. Sets forth effective dates for the provisions of this Act.
United States · United States Congress · 4 August 1983
Declares that the Commissioner of Social Security and the Secretary of Health and Human Services should develop and present to Congress a plan to correct the benefit disparity caused by the 1977 changes in the social security retirement benefit formula.
United States · United States Congress · 3 August 1983
Accounting Cost Recovery Simplification Act of 1983 - Amends the Internal Revenue Code to establish a recovery account system for calculating the depreciation deduction under the accelerated cost recovery system for three and five year personal property. Determines the recovery deduction each year by computing a percentage of the amount in the recovery account. Sets forth rules and guidelines for the maintenance and operation of the recovery accounts.
United States · United States Congress · 3 August 1983
Peace-Time Veterans' Educational Assistance Act - Establishes a new educational assistance program for the peace-time force. Excludes graduates of service academies from eligibility for such assistance. Entitles veterans who are graduates of a secondary school and who have served in the armed forces on continuous active duty for at least three years to basic educational assistance. Entitles veterans of the Selected Reserve who are graduates of secondary schools and who have served at least two years of continuous active duty in the Selected Reserve to basic educational assistance. Sets forth the formula for determining the length of such assistance based on the length of time served. Entitles such veterans to a monthly assistance allowance of $300 for a full-time approved program of education. Permits enrollment, if eligible, in a program of education while an individual continues to perform his duties. Entitles veterans who have served three or more consecutive years of active duty in addition to those required for basic educational assistance to supplemental educational assistance. Entitles such veterans to a monthly supplemental assistance allowance of $300 a month. Permits the provision of basic or supplemental assistance at a higher rate to any individual entitled to supplemental educational assistance who has a skill or specialty in which there is a critical shortage of personnel. Establishes a ten year delimiting period for educational assistance. Excludes time spent as a prisoner of war subsequent to discharges and time spent physically or mentally disabled. Excludes time an individual was in an alcohol or drug dependence or drug abuse condition if recognized treatment has been sought and the condition is under control. Directs the Administrator to suspend payment of an educational assistance allowance for any reservist failing to fullfill Reserve obligations. Prohibits participation in more than one program of educational assistance. Allocates the administration and costs of such programs to the Veterans Administration, the Department of Transportation, and the Department of Defense. Requires the Secretary of Defense and the Administrator to submit to Congress an annual report on the operations of such programs. Establishes a Career Members' Contributory Educational Assistance Program for members of the armed forces serving on active duty who have completed ten years of service. Allows such members to enroll in such educational benefits program by contributing a monthly deduction to the Career Member Education Account. Limits such contributions to not less than $25 but not more than $100. Authorizes the Secretary to match such contributions at a two for one rate after 24 months of participation by any member and to contribute additional amounts he deems necessary to encourage persons to remain in the armed forces. Provides procedures for refunds of contributions due to: (1) disenrollment from such program; (2) death of a participant; and (3) discharge of release under conditions which would bar the use of educational benefits. Sets forth the formula for determining the amount of entitlement and the methods of payments of benefits to eligible members who pursue a program of education. Authorizes eligible veterans to transfer their educational benefits to their spouses or children in accordance with regulations prescribed by the Secretary. Limits educational assistance under such program to the date ten years beyond an eligible veteran's discharge or release date. Directs the Secretary of Defense to submit a report to the Administrator each month on deductions made from the military pay of program participants. Requires the Secretaries of Defense and Transportation to transfer funds for administrative costs to the Administrator. Authorizes the Secretary of Defense to prescribe regulations to grant leaves of absence (not to exceed 24 months) to eligible members of the armed forces to pursue a program of education. Requires members granted such leave to agree in writing to extend their active duty service for a period of two months for each month of leave of absence. Allows payment to such members of basic allowance for quarters and subsistence while on such leave. Sets forth the circumstances under which the Secretary may cancel such leaves of absence. Requires the Secretary concerned to provide individual predischarge counseling which includes a discussion of educational benefit entitlements. Makes persons who enter the military service after December 31, 1980, ineligible for participation in the Post-Vietnam Era Veterans' Educational Assistance Program. Eliminates the delimiting period for the Veterans' educational assistance program for veterans who enlisted or served before January 1, 1977. Requires the Secretaries of Defense, Health and Human Services, and Transportation to transfer payment and administrative funds to the Administrator for such program. Sets forth effective dates.
United States · United States Congress · 3 August 1983
Small Business Competition in Contracting Act of 1983 - Amends the Small Business Act to prohibit Government procurement officers from using qualified bidders or similar lists to preclude small businesses from being awarded contracts without referring the matter for final disposition to the Small Business Administration (SBA). Requires the SBA to certify small businesses as eligible to perform specific Government subcontracts if the contract involved exceeds $100,000 or the approved limits of a contractor's procurement system, whichever is greater. Provides that a Government procurement officer may not refuse to include a product of a small business concern or group of small business concerns on a qualified products list without referring the matter for final disposition to the SBA. Prohibits the SBA from: (1) establishing an exemption from the requirements that Government procurement officers refer questions as to a small business' eligibility as a Government contractor to the SBA for disposition; or (2) refusing to accept such a referral. Requires prime contractors on Government procurement contracts (in excess of $500,000 or $1,000,000 for construction) to develop and submit a plan to Government agencies for placing subcontracts in designated areas of high unemployment. Declares it to be the policy of the United States that small business concerns and small business concerns owned and controlled by socially and economically disadvantaged individuals shall have the maximum practicable opportunity to participate in the award of Government prime contracts and subcontracts for appropriate portions of component systems, spare parts, and services for major weapon systems. Provides that during the planning for contracts for the procurement and performance of services or for the production or assembly of goods for major weapon systems, the head of each Federal agency shall maximize competition for such components or services so as to insure to the maximum extent practicable that small and small disadvantaged businesses are not precluded from performing as prime contractors and subcontractors on such contracts. Requires Federal agencies to publicly post and make available to small businesses information concerning the agencies' solicitations, unless such disclosure of information would be a breach of security or would disclose the Government's cost estimate for the procurement. Directs the Department of Defense to use funds appropriated for the development or production of any major weapon system to acquire manufacturing data relating to such system. Requires contracts entered into by any military department for the development or production of any major weapons system to contain provisions insuring the Government's acquisition of such manufacturing data, including conditions under which the contractor waives proprietary rights with respect to data necessary for the performance of such contracts. Provides waiver authority upon notification to specified congressional committees in instances where the military department determines that manufacturing technical data is not necessary. Directs each military department, within a specified time, to complete an inventory of the manufacturing technical data which the Government has in its possession or to which it has access. Directs the Comptroller General of the United States to transmit to Congress, within three years after enactment of this Act, a report evaluating each military department's efforts to compile an inventory of the manufacturing data in its possession or to which it has access. Provides that the exclusive remedy for the violation of protected information by the Government is a suit in the United States Claims Court for damages. States that Federal procurement rulemaking is to be covered under the Administrative Procedure Act.
United States · United States Congress · 25 July 1983
Adoptive Families Assistance Act of 1983 - Amends the Internal Revenue Code to provide an income tax exclusion for employees for amounts received from, or contributions of an employer to, an adoption expense plan. Defines "adoption expense plan" as a written plan of an employer to reimburse employees for adoption expenses. Allows an individual income tax deduction for adoption expenses not to exceed $1,500, or $2,000 in the case of a child with special needs. Treats employer contributions to an adoption expense plan as a deductible business expense.
United States · United States Congress · 25 July 1983
Unfair Trade Remedies Simplification Act - Amends the Tariff Act of 1930 to allow petitioners to elect a "fast track" procedure when filing a petition with the Department of Commerce (the Department) in antidumping and countervailing duties cases. Eliminates preliminary determinations by the International Trade Commission (ITC) and the Department in such cases and provides a timetable within which determinations under the fast track procedure must be made. Establishes within the Department the Small Business International Trade Advocate Office (Advocate) which shall assist small businesses in the preparation for, and participation in, any proceedings related to the administration of the U.S. trade laws (including arguing on behalf of petitioners who are financially unable to prosecute antidumping and countervailing duties investigations). Provides that the Advocate may request the ITC to conduct on behalf of small businesses no more than three fact-finding investigations in a given fiscal year. Requires the Advocate each fiscal year to report its activities to the specified congressional committees. Authorizes appropriations. Eliminates the judicial review of antidumping and countervailing duties cases by the U.S. Court of International Trade. Provides such review by the Court of Appeals for the Federal Circuit.
United States · United States Congress · 22 July 1983
Authorizes the Secretary of the Army, acting through the Chief of Engineers, to implement a research program demonstrating irrigation and conservation techniques for the Saint John River Basin, Maine. Authorizes appropriations for FY 1984 through 1986.
United States · United States Congress · 20 July 1983
Veterans' Dioxin and Radiation Exposure Compensation Standards Act - Creates, upon the appropriate findings by the Administrator of Veterans Affairs, a presumption of service-connected disability for compensation purposes for any veteran who was exposed to radiation or toxic chemicals while actively serving in the armed forces under specified conditions and who is now suffering from a disability or disorder symptomatic of such exposure. Maintains such presumption even in the absence of records. Directs the Administrator of Veterans Affairs to establish guidelines and criteria for resolving claims for benefits resulting from a service-connected death or disability based on a veteran's exposure during service on active duty to: (1) herbicides containing dioxin in Vietnam during the Vietnam era; or (2) ionizing radiation from the detonation of a nuclear device, either in connection with testing or the American occupation of Hiroshima or Nagasaki, Japan, prior to July 1, 1946. Sets forth procedures for the development of such regulations, including: (1) opportunities for public hearings and comment; and (2) amendment of such regulations upon the annual reporting of the results of the epidemiological study on the effects of exposure to agent orange required by the Veterans' Health Programs Extension and Improvement Act of 1979.
United States · United States Congress · 14 July 1983
Directs the Secretary of State and the Secretary of Commerce to continue to use diplomatic and legal means to achieve worldwide compliance with the International Whaling Commission moratorium on commercial whaling.
United States · United States Congress · 29 June 1983
Inventory Simplification and Reform Tax Act of 1983 - Amends the Internal Revenue Code to eliminate the qualification requirement for the last-in first- out (LIFO) method of accounting that a taxpayer use no inventory method for financial reporting or credit purposes other than the LIFO method. Allows a taxpayer who adopts the LIFO method to spread increases in taxable income attributable to such change over a ten-year period. Increases from $2,000,000 to $8,000,000 the average annual gross receipts a small business which uses the LIFO method may receive over a three year period in order to qualify for the election to use one inventory pool for any trade or business. Permits a wholesaler or retailer who uses such method to elect the use of inventory pools based on applicable Government price index categories for all items of inventory. Allows the use of such index categories in the pricing of inventories under such dollar-value methods. Allows an election to use a link chain or index method to compute the LIFO value of dollar-value pool without regard to suitability or practicality of any other method. Limits the amount of the LIFO benefit which is subject to recapture to the extent price increases do not exceed the rate of inflation. Allows an election by small businesses which are at least half-owned by active participants in the trade or business and which have average annual gross receipts of $2,000,000 or less for the three taxable years ending with the year of election to use the cash receipts and disbursements method of accounting without regard to any inventory requirements. Permits a taxpayer to reduce the value of a portion of excess inventory items held for more than 12 months. Sets forth a schedule for such reductions.
United States · United States Congress · 23 June 1983
Authorizes the President to present on behalf of Congress a gold medal to Danny Thomas in recognition of his humanitarian efforts and outstanding work as an American. Directs the Secretary of the Treasury to strike a gold medal with suitable emblems, devices, and inscriptions to be determined by said Secretary. Provides, effective October 1, 1983, funds not to exceed $22,000 to carry out the purposes of the Act. Provides that the Secretary may cause bronze duplicates of the medal to be coined and sold under regulations prescribed by the Secretary at a price sufficient to cover the costs of producing the gold medal. Directs that the appropriation used to carry out the provisions of the Act shall be reimbursed out of the proceeds from such coin sales. Provides that the medals are to be national medals.
![Official portrait of Sen. Mitchell, George J. [D-ME]](https://www.congress.gov/img/member/m000811_200.jpg)