United States · United States Congress · 16 September 1998
TABLE OF CONTENTS: Title I: Provisions Primarily Affecting Individuals and Families Subtitle A: General Provisions Subtitle B: Provisions Relating to Education Subtitle C: Provisions Relating to Social Security Title II: Provisions Primarily Affecting Farming and Other Businesses Subtitle A: Increase in Expense Treatment for Small Businesses Subtitle B: Provisions Relating to Farmers Subtitle C: Increase in Volume Cap on Private Activity Bonds Title III: Extension and Modification of Certain Expiring Provisions Subtitle A: Tax Provisions Subtitle B: Generalized System of Preference Title IV: Revenue Offset Title V: Technical Corrections Title VI: American Community Renewal Act of 1998 Subtitle A: Designation and Evaluation of Renewal Communities Subtitle B: Tax Incentives for Renewal Communities Taxpayer Relief Act of 1998 - Title I: Provisions Affecting Individuals and Families - Subtitle A: General Provisions - Amends the Internal Revenue Code (IRC) to: (1) make the basic standard deduction on a joint return equal to twice the deduction of a single return; (2) make the aged or blind additional deduction amounts the same for married and unmarried individuals; (3) as a general rule, exclude from gross income up to $200 ($400 in the case of a joint return) of dividends and interest received by an individual; (4) revise provisions concerning the aggregate amount of nonrefundable personal credits allowed to provide that the aggregate amount of such credits shall not exceed the sum of the taxpayer's regular tax liability and the alternative minimum tax; (5) allow for the deduction of 100 percent of the health insurance costs of self-employed individuals; (6) set forth a special rule for members of the uniformed services and foreign service in determining the exclusion of gain from the sale of a principal residence; and (7) accelerate the $1 million exemption from the estate and gift taxes. Subtitle B: Provisions Relating to Education - Permits private educational institutions to maintain qualified tuition programs which are comparable to qualified State tuition programs. Modifies arbitrage rebate rules applicable to public school construction bonds. Subtitle C: Provisions Relating to Social Security - Amends title II (Old Age, Survivors, and Disability Insurance) of the Social Security Act to: (1) increase the limit on earnings before there is a reduction in benefits for individuals who have attained retirement age but who are under age 70; and (2) provide for the recomputation of benefits resulting from earnings after reaching retirement age. Title II: Provisions Primarily Affecting Farming and Other Businesses - Subtitle A: Increase in Expense Treatment for Small Businesses - Amends the IRC to accelerate the increase in the dollar limitation on the cost of property which may be expensed by businesses as depreciable assets. Subtitle B: Provisions Relating to Farmers - Amends the Taxpayer Relief Act of 1997 to permanently extend income averaging for farmers. Amends the IRC to provide a five-year carryback period for farming losses. Amends the Agricultural Market Transition Act to disregard the payment option provided by the Emergency Farm Financial Relief Act. Subtitle C: Increase in Volume Cap on Private Activity Bonds - Amends IRC provisions concerning State private activity bond volume limits to repeal the adjustment for years after 1987. Title III: Extension and Modification of Certain Expiring Provisions - Subtitle A: Tax Provisions - Extends, for a limited period, the: (1) credit for increasing research activities; (2) work opportunity credit; and (3) welfare-to-work credit. Extends permanently the special rule for contributions of stock for which market quotations are readily available. Establishes rules for the public inspection of the returns of private foundations. Revises provisions concerning the special rule for income derived in the active conduct of banking, financing, or similar businesses to provide, as general rule, that foreign personal holding company income shall not include qualified banking or financing income of an eligible controlled foreign corporation. Revises the definition of insurance income and provides that, as a general rule, foreign personal holding company income shall not include qualified insurance income of a qualifying insurance company. Subtitle B: Generalized System of Preferences - Amends the Trade Act of 1974 to extend the Generalized System of Preferences through February 29, 2000. Provides for the retroactive application of certain liquidations and reliquidations. Title IV: Revenue Offset - Amends IRC provisions concerning the complete liquidations of subsidiaries to provide that if a corporation receives a distribution form a regulated investment company or a real estate investment trust which is considered as being in complete liquidation of such company or trust, then such corporation shall treat as a dividend from such trust or company an amount equal to the deduction for dividends paid allowable to such company or trust by reason of such distribution. Title V: Technical Corrections - Revises provisions of the IRC, the Internal Revenue Service Restructuring and Reform Act of 1998, the Taxpayer Relief Act of 1997, the Tax Reform Act of 1984, and the Transportation Equity Act for the 21st Century. Title VI: American Community Renewal Act of 1998 - American Community Renewal Act of 1998 - Subtitle A: Designation and Evaluation of Renewal Communities - Renewing American Communities Act of 1998 - Amends the IRC to authorize the Secretary of Housing and Urban Development to designate (upon local or State nomination) up to 20 renewal communities, of which at least 20 percent shall be in rural areas. Requires for nomination purposes that: (1) the area be experiencing high rates of poverty and unemployment and general distress; and (2) State and local governments enter into written contracts with community organizations to promote specified economic growth and employment activities. Treats renewal communities as labor surplus areas for all Federal law purposes. Subtitle B: Tax Incentives for Renewal Communities - Excludes from gross income capital gains on the sale or exchange of a qualified community asset (stock, business property, or partnership interest) held for more than five years. Allows a specified deduction for amounts paid into a family development account on behalf of an individual or another qualified individual who is a renewal community resident. Excludes from gross income account distributions used for qualified family development expenses (postsecondary education, first-home purchase, business capitalization, medical, and rollovers). Provides a penalty (with exceptions) in addition to inclusion as gross income for nonqualifying distributions. Provides for designation of up to 25 percent of qualifying renewal communities as matching demonstration areas eligible to receive family development account matching contributions. Authorizes: (1) designation of earned income tax credit payments for family development account deposit; (2) a commercial building revitalization tax credit; (3) increased first year expensing for renewal community businesses; (4) extension of environmental remediation cost expensing and the work opportunity credit for renewal communities; and (5) similar tax treatment of renewal communities and enterprise zones for specified youth residence requirements. Permits a deduction for contributions to a family development account whether or not a taxpayer itemizes. Makes conforming amendments to provisions respecting: (1) tax on excess contributions and prohibited transactions; (2) trust and annuity information; (3) tax exemption applications; and (4) the commercial revitalization credit.
United States · United States Congress · 11 September 1998
TABLE OF CONTENTS: Title I: Targeted Substance Abuse Prevention and Treatment Programs Subtitle A: National Youth Anti-Drug Media Campaign Subtitle B: Drug-Free Workplace Act Subtitle C: Drug-Free Teen Drivers Subtitle D: Drug-Free Prisons and Jails Subtitle E: Drug-Free Schools Quality Assurance Subtitle F: Drug-Free National Clearinghouse Subtitle G: Drug-Free Parents Empowerment Title II: Private Sector Anti-Drug Partnerships Subtitle A: Antiaddiction Medications Subtitle B: Commission on Role of Medication Education in Reducing Substance Abuse Title III: Statement of National Antidrug Policy Subtitle A: Congressional Leadership in Community Coalitions Subtitle B: Rejection of Legalization of Drugs Subtitle C: Report on Streamlining Federal Prevention and Treatment Efforts Drug Demand Reduction Act - Title I: Targeted Substance Abuse Prevention and Treatment Programs - Subtitle A: National Youth Anti- Drug Media Campaign - Drug-Free Media Campaign Act of 1998 - Requires the Director of the Office of National Drug Control Policy to: (1) conduct a national media campaign for the purpose of reducing and preventing drug abuse among young people in the United States; and (2) use appropriated funds for media that focuses on, or that includes specific information on, prevention or treatment resources for consumers within specific local areas. (Sec. 103) Sets forth provisions regarding: (1) authorized and prohibited uses of funds; and (2) matching and reporting requirements. (Sec. 105) Authorizes appropriations. Subtitle B: Drug-Free Workplace Act - Drug-Free Workplace Act of 1998 - Expresses the sense of the Congress that: (1) businesses should adopt drug-free workplace programs; and (2) States should consider financial incentives, such as reductions in workers' compensation premiums, to encourage businesses to adopt drug-free workplace programs. (Sec. 114) Amends the Small Business Act to establish a drug-free workplace demonstration program, under which the Small Business Administration may make grants to eligible intermediaries for the purpose of providing financial and technical assistance to small business concerns seeking to start a drug-free workplace program. Sets forth provisions regarding eligibility for participation and program requirements. Authorizes appropriations. (Sec. 115) Amends the Act to require the services to be provided by small business development centers to include providing information and assistance to small business concerns with respect to developing drug-free workplace programs. (Sec. 116) Authorizes the Small Business Administrator to contract with and compensate Government and private agencies or persons for services related to carrying out this subtitle. Subtitle C: Drug-Free Teen Drivers - Drug-Free Teenage Drivers Act - Directs: (1) the National Highway Traffic Safety Administration to establish a demonstration program in several States to provide voluntary drug testing for all teenage applicants (or other first time driver's license applicants) for a driver's license; (2) that information respecting an applicant's choice not to take the drug test or the result of the test be made available to the applicant's automobile insurance company; and (3) the State in which the program is established, if an applicant tests positive, to refrain from issuing a license to the applicant and to require the applicant to complete a State drug treatment program and to not test positive in a drug test before reapplying for a license. (Sec. 123) Requires the Secretary of Transportation to establish an incentive grant program to assist States in improving their laws relating to controlled substances and driving. Sets forth grant requirements, including regarding the use of grant funds. (Sec. 124) Directs the Secretary to provide specified technical assistance. Subtitle D: Drug-Free Prisons and Jails - Drug-Free Prisons and Jails Act of 1998 - Requires the Director of the Bureau of Justice Assistance to establish a model substance abuse treatment program for substance-involved offenders by providing financial assistance to grant recipients and evaluating the success of programs conducted pursuant to this subtitle. Limits grant awards and administrative costs. (Sec. 134) Sets forth requirements for grant applications, review and approval of awards, permissible uses of funds, and evaluation and reporting requirements. Requires the Director to establish minimum criteria for program evaluation. (Sec. 138) Authorizes appropriations from the Violent Crime Reduction Trust Fund. Subtitle E: Drug-Free Schools Quality Assurance - Drug-Free Schools Quality Assurance Act - Amends the Elementary and Secondary Education Act of 1965 to require the Secretary of Education to develop a rating system, or allow State educational agencies, to determine if a public school has a quality drug program, which shall include a thorough needs assessment, implementation of a research-based program, and parental and community involvement in program design and review. Sets forth provisions regarding requests for a quality rating and public notification. Subtitle F: Drug-Free National Clearinghouse - Drug-Free National Clearinghouse Act of 1998 - Establishes in the Office the Drug-Free National Clearinghouse, which shall: (1) consolidate and assume the drug prevention and drug treatment information clearinghouse roles currently performed by National Drug Control Program agencies; and (2) ensure that such information is effectively disseminated. (Sec. 163) Requires that the Clearinghouse be headed by a director to be appointed by the Director of the Office. Sets forth the director's duties. (Sec. 164) Requires each National Drug Control Program agency to cooperate with the Clearinghouse director. Subtitle G: Drug-Free Parents Empowerment - Drug-Free Parents Empowerment Act - Directs the Secretary of Health and Human Services to make grants to support the efforts of parent organizations to develop and promote efforts to reduce illegal drug use among children in their communities. Sets forth requirements for parent organizations to receive grants, application procedures, and a grant amount limitation. Authorizes appropriations. Title II: Private Sector Anti-Drug Partnerships - Subtitle A: Antiaddiction Medications - Antiaddiction Medication Development Act - Requires the Commissioner of Food and Drugs and the Attorney General of the United States to provide to the Director of the National Institute on Drug Abuse (NIDA) a response to specified requests to facilitate the approval for commercial distribution of antiaddiction drugs developed by NIDA. Sets forth provisions regarding the submission of, and responses to, such requests. (Sec. 203) Amends the Federal Food, Drug, and Cosmetic Act to provide that if an application is submitted and the drug involved is approved as a qualifying antiaddiction drug, then the person who submitted the application may select one qualifying on-market drug for purposes of providing for the extension of the period of market exclusivity for such on-market drug. Subtitle B: Commission on Role of Medication Education in Reducing Substance Abuse - Directs the Secretary of Health and Human Services to establish the National Commission on the Role of Medical Education in Reducing Substance Abuse, which shall conduct a study to determine the manner in which programs of initial and continuing medical education can be modified to improve the efforts of health professionals in preventing, diagnosing, and treating substance abuse cases. Sets forth reporting requirements. Authorizes appropriations. Title III: Statement of National Antidrug Policy - Subtitle A: Congressional Leadership in Community Coalitions - Expresses the sense of the Congress that the individual Members of the House of Representatives should establish community-based anti-drug coalitions in their congressional districts or should actively support such coalitions that already exist. Subtitle B: Rejection of Legalization of Drugs - Expresses the sense of the Congress that: (1) the States and their citizens should reject drug legalization; and (2) every State should make efforts to be drug-free. Subtitle C: Report on Streamlining Federal Prevention and Treatment Efforts - Expresses the sense of the Congress that: (1) Federal Government efforts to reduce the demand for illegal drugs in the United States are frustrated by the fragmentation of those efforts across multiple departments and agencies; and (2) improvement of those efforts can best be achieved through consolidation and coordination. Requires the Director of National Drug Control Policy to prepare and submit to specified congressional committees a report evaluating options for increasing the efficacy of Federal drug prevention and treatment programs and activities. Authorizes appropriations.
United States · United States Congress · 9 September 1998
Provides, with respect to a home run ball hit during the 1998 baseball season by a batter who hit at least 61 home runs during such season, that: (1) no amount shall be included in the gross income of the person recovering such a ball for purposes of subtitle A (Income Taxes) of the Internal Revenue Code; and (2) any gift of such a ball to the batter by the person recovering such a ball shall not be treated as a gift for purposes of subtitle B (Estate and Gift Taxes) of the Internal Revenue Code.
United States · United States Congress · 6 August 1998
Military Retiree Health Care Task Force Act of 1998 - Establishes the Medicare Eligible Military Retiree Health Care Consensus Task Force to study and report to the Congress on matters relating to health care coverage of retired military personnel and their families, Federal sharing agreements relating to such care, and proposals to provide a full continuum of such coverage to Medicare-eligible military retirees and their dependents.
United States · United States Congress · 6 August 1998
Federalism Act of 1998 - Directs the head of each Federal department and agency to ensure that each department or agency activity is carried out in accordance with all the provisions of Executive Order 12612 and Executive Order 12875 (relating to federalism) as in effect on October 26, 1987. Provides that Executive Order 13083, issued May 14, 1998, shall have no force or effect. Sets forth provisions governing judicial review of compliance by a department or agency with requirements or restrictions imposed by this Act. Authorizes a court to remand or invalidate a rule with respect to which a department or agency fails to perform any federalism assessment pursuant to this Act.
United States · United States Congress · 6 August 1998
Conservation Tax Incentives Act of 1998 - Amends the Internal Revenue Code to provide a 50 percent exclusion of gain on the sale of land or interests in land or water to a governmental entity or qualified conservation nonprofit organization for conservation purposes.
United States · United States Congress · 6 August 1998
Long-Term Care and Retirement Security Act of 1998 - Amends the Internal Revenue Code to permit a deduction for eligible long-term health care premiums for an individual who is not eligible for an employer-subsidized long-term care health plan.
United States · United States Congress · 29 July 1998
Amends the Older Americans Act of 1965 to authorize appropriations for FY 1999 through 2001 for: (1) the Federal Council on the Aging; (2) administration; (3) grants for State and community programs on aging; (4) the availability of surplus commodities; (5) training, research, and discretionary projects and programs; (6) community service employment for older Americans; (7) grants for Native Americans; (8) allotments for vulnerable elder rights protection activities; and (9) the Native American Program. Revises guidelines governing the transfer between specified grant programs of certain Federal funds received by a State.
United States · United States Congress · 23 July 1998
Structured Settlement Protection Act - Amends the Internal Revenue Code to: (1) impose an excise tax on persons acquiring structured settlement payments in factoring transactions; and (2) set forth related reporting requirements.
United States · United States Congress · 22 July 1998
TABLE OF CONTENTS: Title I: Enhanced Source and Transit Country Coverage Title II: Enhanced Eradication and Interdiction Strategy in Source Countries Title III: Enhanced Alterative Crop Development Support in Source Zone Title IV: Enhanced International Law Enforcement Training Title V: Enhanced Drug Transit and Source Zone Law Enforcement Operations and Equipment Title VI: Relationship to Other Laws Western Hemisphere Drug Elimination Act - Declares that it is U.S. policy to: (1) reduce the supply of drugs and drug use through an enhanced drug interdiction effort in the major drug transit countries and a comprehensive supply country eradication and crop substitution program, because a commitment of increased resources in international drug interdiction efforts will create a balanced national drug control strategy among demand reduction, law enforcement, and international drug interdiction efforts; and (2) support policies and dedicate the resources necessary to reduce the flow of illegal drugs into the United States by not less than 80 percent by December 31, 2001. Title I: Enhanced Source and Transit Country Coverage - Authorizes appropriations for FY 1999 through 2001 for the Department of the Treasury and the Department of Defense (DOD) for the enhancement of air coverage and operation for drug source and transit countries. (Sec. 102) Authorizes appropriations for FY 1999 through 2001 for the Department of Transportation (DOT) for the enhancement of U.S. Coast Guard maritime coverage and operation in drug source and transit countries. (Sec. 103) Authorizes appropriations for FY 1999 through 2001 for the DOD for the enhancement of radar coverage in drug source and transit countries. Title II: Enhanced Eradication and Interdiction Strategy in Source Countries - Authorizes appropriations for FY 1999 through 2001 for the Department of State and the DOD for the enhancement of drug- related eradication efforts in Colombia. (Sec. 202) Authorizes appropriations for FY 1999 through 2001 for: (1) the Department of State for the establishment of a third drug interdiction site at Puerto Maldonado, Peru, to support air bridge and riverine missions for enhancement of drug-related eradication efforts there; and (2) the DOD for operation and maintenance, Defense-wide, for enhancement of drug interdiction efforts in Peru for support of multinational riverine and small boat maintenance training programs in Iquitos, Peru. Directs the Secretary of Defense to study and report to the Congress on Peruvian counternarcotics air interdiction requirements. (Sec. 203) Authorizes appropriations for FY 1999 through 2001 for the Department of State for enhancement of drug-related eradication efforts in Bolivia. (Sec. 204) Directs the Secretary of State to purchase six Bell 212 high altitude helicopters designated for opium eradication programs in Mexican states of Guerrero, Jalisco, and Sinaloa, for enhancement of drug-related eradication efforts there. Makes this purchase mandate contingent on Mexico's agreement to approve full diplomatic immunity for Drug Enforcement Administration (DEA) personnel serving in Mexico with privileges granted to U.S. Government officials to carry weapons necessary for the performance of their duties. Authorizes appropriations. Expresses the sense of the Congress that: (1) all U.S. law enforcement personnel serving in Mexico should be accorded the same status as diplomatic and consular personnel serving at U.S. posts in Mexico; and (2) all Mexican narcotics law enforcement personnel serving in the United States should be accorded the same diplomatic and consular status as DEA personnel serving in Mexico. (Sec. 205) Authorizes appropriations for FY 1999 through 2001 for enhanced precursor chemical control projects. (Sec. 206) Requires any individual serving as an assistant secretary of any Federal agency or department who has primary responsibility for international narcotics control and law enforcement (including the principal deputy of any such assistant) to have substantial professional qualifications in the fields of management and Federal law enforcement, or intelligence. Declares that the DOD shall have sole responsibility in implementation and processing of counternarcotics foreign military sales requests (with the Department of State having a consultative role in such requests). (Sec. 207) Expresses the sense of the Congress that the responsiveness and effectiveness of Department of State international narcotics assistance activities have been hampered due, in part, to the lack of law enforcement expertise by responsible Department of State personnel. Requires the Director of National Drug Control Policy to report to the appropriate congressional committees on: (1) the responsiveness and effectiveness of such activities; and (2) the feasibility costs and steps needed to achieve a transfer of the Department of State's Bureau of International Narcotics and Law Enforcement Affairs to the DEA. Authorizes appropriations. Title III: Enhanced Alternative Crop Development Support in Source Zone - Authorizes appropriations for FY 1999 through 2001 for the U.S. Agency for International Development (AID) for certain alternative crop development programs in Colombia, Peru, and Bolivia. Title IV: Enhanced International Law Enforcement Training - Authorizes appropriations for FY 1999 through 2001 for the Department of Justice for the establishment and operation of international law enforcement academies to carry out law enforcement training activities in Latin America and the Caribbean, Thailand, and South Africa. (Sec. 401) Authorizes appropriations for FY 1999 through 2001 for the DOT and the Department of the Treasury for the joint establishment, operation, and maintenance in San Juan, Puerto Rico, of a center for training law enforcement personnel of countries located in Latin America and the Caribbean in matters relating to maritime law enforcement (including customs-related ports management matters). Authorizes appropriations for FY 1999 through 2001 for the DOT for the establishment, operation, and maintenance of maritime training vessels. (Sec. 402) Authorizes appropriations for FY 1999 through 2001 for the Department of Justice for: (1) substantial exchanges for Mexican judges, prosecutors, and police; and (2) enhanced support for the Brazilian Federal Police Training Center. Authorizes appropriations for FY 1999 through 2001 for the DOD for operation and maintenance, Defense-wide, for locating and operating Coast Guard and Navy assets so as to strengthen the capability of the Coast Guard of Panama to patrol the Atlantic and Pacific coasts for drug enforcement and interdiction activities. Makes members of the national police of Panama eligible to receive training through the International Military Education Training (IMET) program. Authorizes appropriations for FY 1999 through 2001 for the DOD for operation and maintenance, Defense-wide, for support for the Venezuelan Joint National Guard and Judicial Technical Police Counterdrug Intelligence Center. Authorizes appropriations for FY 1999 through 2001 for the DOT and the Department of the Treasury for the buildup of local coast guard and port control in: (1) Guayaquil and Esmeraldas, Ecuador; (2) Haiti and the Dominican Republic; and (3) Belize, Costa Rica, El Salvador, Guatemala, Honduras, and Nicaragua (Central America). (Sec. 403) Authorizes the DEA Administrator to transfer or lease a specified amount of nonlethal equipment to foreign law enforcement organizations for the purpose of establishing and carrying out cooperative illicit narcotics control activities. Title V: Enhanced Drug Transit and Source Zone Law Enforcement Operations and Equipment - Authorizes appropriations for FY 1999 through 2001 for the DEA, the DOT, the DOD, and the Department of the Treasury for enhancement of counternarcotics operations in drug transit and source countries. (Sec. 501) Authorizes appropriations for FY 1999 through 2001 for the Department of State for the deployment of commercial unclassified intelligence and imaging data and a Passive Coherent Location System for counternarcotics and interdiction purposes in the Western Hemisphere. (Sec. 502) Expresses the sense of the Congress that the Secretary of Defense should revise the DOD's Global Military Force Policy in order to: (1) treat the international drug interdiction and counter- drug activities of the DOD as a military operation other than war (thus elevating its priority to just below that for war); and (2) allocate DOD assets to drug interdiction and counter-drug activities in accordance with such priority. Title VI: Relationship to Other Laws - Declares that funds authorized to be appropriated for any Federal department or agency for FY 1999 through 2001 are in addition to funds authorized to be appropriated for that department or agency for those fiscal years by any other provision of law.
United States · United States Congress · 21 July 1998
TABLE OF CONTENTS: Title I: Assistance for Sub-Saharan Africa Title II: Worldwide Food Assistance and Agricultural Programs Subtitle A: Nonemergency Food Assistance Programs Subtitle B: Bill Emerson Humanitarian Trust Act of 1998 Title III: Miscellaneous Provisions Africa: Seeds of Hope Act of 1998 - Declares it to be U.S. policy, consistent with title XII of part I of the Foreign Assistance Act, to support governments of sub-Saharan African countries, U.S. and African nongovernmental organizations, universities, businesses, and international agencies to help ensure the availability of basic nutrition and economic opportunities for sub-Saharan individuals, through sustainable agricultural and rural development. Title I: Assistance for Sub-Saharan Africa - Directs the Administrator of the U.S. Agency for International Development (AID), in providing development assistance under the Africa Food Security Initiative, or any comparable or successor program, to: (1) emphasize programs and projects that improve the food security of children, women, and food-insecure households, or that improve the agricultural productivity, incomes, and marketing of the rural poor in Africa; (2) solicit and take into consideration the views and needs of intended beneficiaries and program participants during the selection, planning, implementation, and evaluation phases of projects; and (3) ensure that programs are designed and conducted in cooperation with African and U.S. organizations and institutions (such as private and voluntary organizations, cooperatives, land-grant and other appropriate universities, and local producer-owned cooperative marketing and buying associations) that have expertise in addressing the needs of the poor, small-scale farmers, entrepreneurs, and rural workers, including women. (Sec. 101) Expresses the sense of the Congress that, if there is an increase in funding for sub-Saharan programs, the Administrator of AID should proportionately increase resources to the Africa Food Security Initiative, or any comparable or successor program, for FY 2000 and subsequent fiscal years in order to meet the needs of the countries participating in such Initiative. (Sec. 102) Directs the Administrator of AID to use, through bilateral and multilateral assistance, microenterprise assistance (including credit) to improve the capacity and efficiency of agricultural production in sub-Saharan Africa of small-scale farmers and small rural entrepreneurs (specifically taking into consideration the needs of women, and using the applied research and technical assistance capabilities of U.S. land-grant universities). (Sec. 103) Authorizes the Administrator of AID to utilize foreign assistance programs and initiatives for sub-Saharan Africa to support private producer-owned cooperative marketing associations there, including rural business associations owned by farmer shareholders. (Sec. 104) Expresses the sense of the Congress that the Overseas Private Investment Corporation (OPIC) should issue loans, guaranties, and insurance, and utilize existing equity funds and loan and insurance funds, to support private agricultural and rural development in sub-Saharan Africa (particularly intermediary organizations that directly serve the needs of small-scale farmers, small rural entrepreneurs, and rural producer-owned cooperative purchasing and marketing associations). (Sec. 105) Directs the Administrator of AID to develop a comprehensive plan to coordinate and build on the research and extension activities of U.S. land-grant universities, international agricultural research centers, and national agricultural research and extension centers in sub-Saharan Africa. Title II: Worldwide Food Assistance and Agricultural Programs - Subtitle A: Non-Emergency Food Assistance Programs - Sets forth general requirements for the administration of non-emergency assistance programs under title II of the Agricultural Trade Development and Assistance Act of 1954. Subtitle B: Bill Emerson Humanitarian International Food Security Trust Act of 1998 - Bill Emerson Humanitarian International Food Security Trust Act of 1998 - Amends the Food Security Commodity Reserve Act of 1996 and the Food Security Wheat Reserve Act of 1980 to rename specified provisions of the Food for Development Program as the Bill Emerson Humanitarian Trust Act. (Sec. 212) Includes, as part of the established trust stock of wheat, rice, corn, or sorghum used to meet emergency humanitarian food needs in developing countries, certain funds for Commodity Credit Corporation programs under the Agricultural Trade Development and Assistance Act of 1954 that are available, with respect to FY 2000 and subsequent fiscal years, to acquire such eligible commodities through purchases from producers or in the market to replenish the trust. Authorizes the release of eligible commodities from the trust for emergency food assistance to developing countries, provided such release is at levels consistent with maintaining the long-term value of the trust. Makes permanent the authority for the trust. Title III: Miscellaneous Provisions - Directs the Administrator of AID to report to the Congress on AID's plans for implementing the Africa Food Security Initiative and an estimate of all amounts expended or to be expended on related activities during the current and previous four years.
United States · United States Congress · 21 July 1998
TABLE OF CONTENTS: Title I: Subchapter S Expansion Subtitle A: Eligible Shareholders of an S Corporation Subtitle B: Qualification and Eligibility Requirements of S Corporations Subtitle C: Taxation of S Corporation Shareholders Subtitle D: Effective Date Title II: Sense of the House of Representatives Resolution Subchapter S Revision Act of 1998 - Title I: Subchapter S Expansion - Subtitle A: Eligible Shareholders of an S Corporation - Amends the Internal Revenue Code to allow certain members of a family to be treated as one shareholder of an S corporation (electing small business corporation). Permits nonresident aliens to be S corporation shareholders if the corporation is engaged in a U.S. trade or business. Subjects such aliens' effectively-connected U.S. income to withholding tax. Subtitle B: Qualification and Eligibility Requirements of S Corporations - Prohibits, with respect to S corporations, treating: (1) qualified preferred stock as a second class of stock; and (2) a person as a shareholder by reason of holding such stock. (Sec. 112) Permits financial institutions to hold convertible (safe harbor) debt. (Sec. 113) Repeals: (1) the characterization of excessive passive investment income as a termination event; and (2) the passive income capital gain category. (Sec. 115) Permits: (1) an S corporation to make charitable contributions of inventory and scientific property used to care for the ill, the needy, or infants; and (2) S corporation shareholders to increase the basis of their stock by the excess of the charitable contribution over the property's basis. (Sec. 116) Makes other-than health insurance fringe benefits nontaxable for S corporation two-percent shareholders. Subtitle C: Taxation of S Corporation Shareholders - States that a loss recognized by a shareholder in a complete liquidation of an S corporation shall be treated as an ordinary loss to the extent the shareholder's stock basis is attributable to ordinary income from such liquidation. Subtitle D: Effective Date - Sets forth the effective date for provisions of this Act. Title II: Sense of the House of Representatives Resolution - Expresses the sense of the House of Representatives against treating the conversion of certain large C corporations to S corporations as taxable liquidations.
United States · United States Congress · 16 July 1998
Amends the Rules of the House of Representatives to add rule LII (Drug Testing) to require each Member, officer, and employee of the House to participate in a mandatory drug testing program. Conditions the employment of officers and employees by the House on participation in the program. Requires: (1) the Clerk of the House to contract with a private, nongovernmental entity to carry out the drug testing program; and (2) random testing of each Member, officer, and employees on a neutral selection basis, and in an appropriate testing frequency and ratio (as defined by this rule), and in addition to any methods under the Mandatory Guidelines for Federal Workplace Drug Testing Programs, using urinalysis, hair testing, and other appropriate methods of testing for illegal use of controlled substances. Requires confirmed positive results to be provided to the Member, officer, or employee involved or in the case of: (1) a Member, to the Committee on Standards of Official Conduct; (2) an employee of a Member, to the Member; (3) an employee of a committee, to the chair and ranking minority member of the committee; and (4) an officer or employee not described in paragraphs (3) or (4), to the Speaker, Majority Leader, Majority Whip, Minority Leader, and Minority Whip. Requires each final test result of Members to be included in a biennial report of the Clerk of the House and printed as a House document. Subjects, at the request of the supervising Member of an officer or employee of the House, the individual to a drug test if: (1) evidence exists that supports a reasonable suspicion that the officer or employee may be engaging in or has engaged in the illegal use of controlled substances, or is otherwise in violation of a policy of the supervising Member regarding the illegal use of controlled substance; (2) such individual is participating in or has participated in a substance abuse treatment program under an employee assistance program or is otherwise receiving treatment or counseling for substance abuse; (3) such individual has been involved in an accident which may have involved human error and which caused or may have caused a fatality, an injury, or significant property damage in an estimated amount of at least $200; (4) the supervising Member proposes to promote the individual; or (5) the individual is returning to employment with the House after a period of absence of at least six months. Requires the Committee to publicly disclose the identity of any Member who refuses to provide a sample for testing under the program and to take such other action as it considers appropriate against such a Member. Bars an individual who is an officer or employee of the House as of August 1, 1998, from continuing to serve after the expiration of the 180-day period which begins on the adoption of this resolution unless during such period the individual executes a witnessed statement agreeing to participate in random employee drug testing. Prohibits an individual who is first given an offer of employment by the House on or after August 1, 1998, from being hired unless: (1) the individual executes a witnessed statement agreeing to participate in the random drug testing program if hired; (2) the individual provides a sample for the testing; and (3) the individual's sample does not produce a confirmed positive result. Precludes an officer or employee from carrying out any duties with respect to the fields of national defense, foreign policy, intelligence, law enforcement, or any other field involving national security or public safety (as determined in accordance with regulations issued by the Committee on House Oversight) unless the individual participates in the drug testing program. Amends rule XXXII (Of admission to the floor) to prohibit an officer or employee of the House from being entitled to admission to the Hall of the House or rooms leading thereto unless such individual participates in the drug testing program. Amends rule I (Duties of the Speaker) to strike provisions requiring the Speaker to develop a system for drug testing in the House.
United States · United States Congress · 14 July 1998
Drug Dealer Liability Act of 1998 - Amends the Controlled Substances Act to provide that any person who manufactures or distributes a controlled substance shall be liable in a civil action to any party harmed, directly or indirectly, by the use of that substance. Prohibits an individual user of a controlled substance from bringing or maintaining such an action unless the individual: (1) personally discloses to narcotic enforcement authorities all of the information known to that individual regarding all his or her sources of illegal controlled substances; (2) has not used an illegal controlled substance within 30 days before filing the action; and (3) continues to remain free of the use of an illegal controlled substance throughout the pendency of the action.
United States · United States Congress · 25 June 1998
Criminal Welfare Prevention Act, Part III - Amends the Social Security Act to require (current law authorizes) the Commissioner of Social Security to provide prisoner information obtained from the State and local penal institutions or correctional facilities to Federal or federally-assisted cash, food, or medical assistance programs for eligibility purposes.
United States · United States Congress · 25 June 1998
Amends the Congressional Budget and Impoundment Control Act of 1974 to replace provisions regarding the rescission of budget authority with those authorizing the President to propose the rescission of any budget authority provided in an appropriation Act or repeal of any targeted tax benefit provided in any revenue Act. Authorizes the President to transmit a draft bill to the Congress with such a proposal that clearly identifies the budget authority proposed to be rescinded or the targeted tax benefit to be repealed. Includes within such bill a Deficit Reduction Account. Permits the President to place in the Account an amount not to exceed total rescissions in the bill. Establishes expedited procedures in the Senate and the House of Representatives for consideration of such bill. Makes any amount of budget authority proposed to be rescinded available for obligation on the day after the date either House rejects such bill. Deems any targeted tax benefit proposed for repeal to be repealed unless either House rejects such bill during a prescribed time frame.
United States · United States Congress · 4 June 1998
Amends the Rules of the House of Representatives to add rule LII (Drug Testing) to require each Member, officer, and employee of the House to participate in a mandatory drug testing program. Conditions the employment of officers and employees by the House on participation in the program. Requires: (1) the Clerk of the House to contract with a private, nongovernmental entity to carry out the drug testing program; and (2) random testing of each Member, officer, and employees on a neutral selection basis, and in an appropriate testing frequency and ratio (as defined by this rule), and in addition to any methods under the Mandatory Guidelines for Federal Workplace Drug Testing Programs, using urinalysis, hair testing, and other appropriate methods of testing for illegal use of controlled substances. Requires confirmed positive results to be provided to the Member, officer, or employee involved or in the case of: (1) a Member, to the Committee on Standards of Official Conduct; (2) an employee of a Member, to the Member; (3) an employee of a committee, to the chair and ranking minority member of the committee; and (4) an officer or employee not described in paragraphs (3) or (4), to the Speaker, Majority Leader, Majority Whip, Minority Leader, and Minority Whip. Requires each final test result of Members to be included in a biennial report of the Clerk of the House and printed as a House document. Subjects, at the request of the supervising Member of an officer or employee of the House, the individual to a drug test if: (1) evidence exists that supports a reasonable suspicion that the officer or employee may be engaging in or has engaged in the illegal use of controlled substances, or is otherwise in violation of a drug abuse prevention policy of the supervising Member; (2) such individual is participating in or has participated in a substance abuse treatment program under an employee assistance program or is otherwise receiving treatment or counseling for substance abuse; (3) such individual has been involved in an accident which may have involved human error and which caused or may have caused a fatality, an injury, or significant property damage in an estimated amount of at least $200; (4) the supervising Member proposes to promote the individual; or (5) the individual is returning to employment with the House after a period of absence of at least six months. Requires the Committee to take appropriate action against any Member who refuses to provide a sample for testing under the program. Prohibits an individual who is first given an offer of employment by the House on or after June 1, 1998, from being hired unless: (1) the individual executes a witnessed statement agreeing to participate in the random drug testing program if hired and agreeing to waive legal rights of challenge; (2) the individual provides a sample for the testing; and (3) the individual's sample does not produce a confirmed positive result. Precludes an officer or employee from carrying out any duties with respect to the fields of national defense, foreign policy, intelligence, law enforcement, or any other field involving national security or public safety (as determined in accordance with regulations issued by the Committee on House Oversight) unless the individual participates in the drug testing program. Amends rule XXXII (Of admission to the floor) to prohibit an officer or employee of the House from being entitled to admission to the Hall of the House or rooms leading thereto unless such individual participates in the drug testing program. Amends rule I (Duties of the Speaker) to strike provisions requiring the Speaker to develop a system for drug testing in the House.
United States · United States Congress · 22 May 1998
No Gun Tax Act of 1998 - Amends the Federal judicial code to prohibit a Federal officer, employee, or agent, including a State or local employee or officer acting on behalf of the United States (officer), from charging or collecting any fee in connection with a background check required in connection with the transfer of a firearm. Amends the Federal criminal code to prohibit and set penalties for the unlawful retention, or transfer to another person, of firearms background check information by such officer or by a Federal contractor or consultant after: (1) the 24-hour period beginning with the receipt of such information on an individual who is determined not to be prohibited from receiving a firearm; and (2) the five-year period beginning with the receipt of such information on an individual who is prohibited from receiving a firearm.
United States · United States Congress · 20 May 1998
Federal Financial Assistance Management Improvement Act of 1998 - Directs the Director of the Office of Management and Budget, in consultation with Federal agency heads, to coordinate and assist Federal agencies in establishing: (1) a uniform Federal financial assistance application or set of such uniform applications; (2) ways to streamline Federal financial assistance administrative procedures and reporting requirements for grantees; (3) a uniform Federal financial assistance system; (4) an electronic application and reporting process; (5) use of common rules; (6) improved interagency and intergovernmental coordination of information collection and sharing of data, including the development of a release form to be used by grantees; (7) a process to strengthen the information resources management capacity of State and local governments and qualified organizations; and (8) specific annual goals and objectives to further the purposes of this Act. Permits the Director to designate a lead agency to assist him or her and use interagency working groups to assist in carrying out such responsibilities. Requires the Director to: (1) review agency plans and reports developed under this Act for adequacy; (2) monitor each agency's annual performance toward achieving the goals and objectives stated in the agency's plan; (3) ensure that each agency plan does not diminish standards to measure performance and accountability of financial assistance programs; and (4) report to the Congress on implementation of this Act. Exempts any Federal agency from the requirements of this Act if the Director determines that the agency does not have a significant number of Federal financial assistance programs. Requires the Director, not later than November 1 of each fiscal year, to submit to the Senate Committee on Governmental Affairs and the House Committee on Government Reform and Oversight: (1) a list of each agency exempted in the preceding fiscal year; and (2) an explanation for each such exemption. Directs the Director to issue guidance on implementation of the requirements of this Act, including a statement on the common rules that he or she intends to review and standardize under this Act. Sets specifications for the development and implementation of plans by Federal agencies, including for each agency to designate a lead agency official for carrying out the agency's responsibilities under this Act. Requires the lead official to consult regularly with representatives of State and local governments and qualified organizations during development of the plan. Requires each Federal agency to submit the plan to the Director and the Congress and report annually thereafter on the implementation of the plan and the agency's performance in meeting the goals and objectives specified under this Act. Directs the Director or the lead agency to contract with the National Academy of Public Administration to evaluate the effectiveness of this Act. Requires the evaluation to be submitted to the lead agency, the Director, and the Congress. Terminates this Act five years after enactment.
United States · United States Congress · 19 May 1998
Speed Trafficking Life in Prison Act of 1998 - Amends the Controlled Substances Act and the Controlled Substances Import and Export Act to decrease the quantities of methamphetamine necessary to trigger specified trafficking penalties (to correspond to amounts triggering penalties for trafficking in crack cocaine).
United States · United States Congress · 19 May 1998
Expresses the sense of the Congress that: (1) any missile defense program to protect the United States against a ballistic missile attack should be designed to protect Alaska, Hawaii, and the U.S. territories and commonwealths on an equal basis with the contiguous States; and (2) any National Intelligence Estimate prepared with respect to intercontinental ballistic missile capabilities of foreign countries should include assessment of the threat to Alaska, Hawaii, and the U.S. territories and commonwealths.
United States · United States Congress · 13 May 1998
Drug-Free Workplace Act of 1998 - Expresses the sense of the Congress that: (1) businesses should adopt drug-free workplace programs; and (2) States should consider financial incentives, such as reductions in workers' compensation premiums, to encourage businesses to adopt such programs. Amends the Small Business Act to establish a drug-free workplace demonstration program, under which the Small Business Administration (SBA) may make grants to eligible intermediaries to provide financial assistance to small businesses seeking to start such a program. Outlines intermediary eligibility requirements. Requires a program to include: (1) a written policy, including prohibitions against substances in the workplace and violation consequences; (2) training for employees and supervisors; (3) employee drug testing; and (4) employee access to an assistance program. Authorizes appropriations. Requires small business development centers to provide information and assistance to small businesses in developing such programs. Authorizes the SBA Administrator to contract with and compensate government and private agencies or persons for the provision of services under this Act.
United States · United States Congress · 13 May 1998
Children's Hospitals Education and Research Act of 1998 - Directs the Secretary of Health and Human Services to make payment as specified to each children's hospital for each hospital cost reporting period beginning during FY 1999 or 2000 for the direct and indirect expenses associated with operating approved medical residency training programs. States that such payments are in lieu of certain Medicare payments to hospitals for inpatient hospital services, but shall not affect the amounts otherwise payable to such hospitals under a State Medicaid plan. Makes appropriations for such payments for such fiscal years.
United States · United States Congress · 12 May 1998
Veterans Medicare Access Improvement Act of 1998 - Amends title XVIII (Medicare) of the Social Security Act to authorize the Secretary of Health and Human Services and the Secretary of Veterans Affairs to establish a program under which the former Secretary shall reimburse the latter Secretary out of the Medicare trust funds for Medicare health care services furnished to certain Medicare-eligible veterans whose closest Department of Veterans Affairs (VA) medical center is geographically remote or inaccessible. Authorizes the Secretaries to establish a demonstration project similar to such program for Medicare-eligible veterans whose closest VA medical center is not geographically remote or inaccessible. Amends the Balanced Budget Act of 1997 to repeal the requirement for an implementation plan for veterans subvention. Prohibits payments from the Medicare trust funds for items or services furnished under the program or demonstration project established under this Act before the Director of the Office of Management and Budget determines that: (1) certain legislation restricting entitlement to service-connected compensation for a tobacco-related disability has been enacted; and (2) the net amount of the reductions in expenditures achieved by reason of such legislation during the five fiscal year period beginning with FY 1999, that is available to offset the net aggregate increase in outlays (if any) under the Medicare program, is not less than the estimated net aggregate increase during such period.
United States · United States Congress · 7 May 1998
Declares the commitment of the House of Representatives to create a drug-free America. Urges House Members to work personally to mobilize kids, parents, faith-based and community organizations, educators, local officials, law enforcement officers, coaches, and athletes to wage a winning war on drugs. Pledges to pass legislation that provides the weapons and tools necessary to protect children and communities from the dangers of drug addiction and violence. Declares that the United States will fight this war on three major battlefronts: deterring demand; stopping supply; and increasing accountability.
United States · United States Congress · 6 May 1998
Drug Free Teenage Drivers Act - Directs the National Highway Traffic Safety Administration to establish a demonstration program in the States to provide voluntary drug testing for all teenager applicants (or other first time applicants) for a driver's license. Requires that: (1) information respecting an applicant's choice not to take a drug test and test results be made available to the applicant's automobile insurance company; and (2) if an applicant tests positive, a State shall not issue a license to the applicant and shall require the applicant to complete a State drug treatment program and to not test positive in a drug test before reapplying for a license. Directs the Secretary of Transportation to establish an incentive grant program to assist the States in improving their laws relating to controlled substances and driving. Requires a State, to receive a grant, to enact, actively enforce, and publicize a law which: (1) makes it illegal to drive in the State with any measurable amount of an illegal controlled substance in the driver's body; and (2) authorizes the suspension of the license of a driver who is convicted of any criminal offense related to drugs. Requires the Secretary to provide technical assistance to the States for: (1) training law enforcement officers in techniques to detect impaired drivers; (2) expanding drug information and training by involving prosecutors in community drug prevention programs; and (3) promoting uniform sanctions for drug offenses, referring drug offenders to assessment and treatment programs, and involving judges in community drug prevention programs.
United States · United States Congress · 5 May 1998
Library of Congress Bicentennial Commemorative Coin Act of 1998 - Directs the Secretary of the Treasury to mint and issue five-dollar gold coins and one-dollar silver coins emblematic of the Library of Congress. Authorizes the Secretary to mint and issue $10 bimetallic coins of gold and platinum in lieu of the gold coins. Requires payment of coin sale surcharges to the Library of Congress Trust Fund Board to support Library activities.
United States · United States Congress · 4 May 1998
TABLE OF CONTENTS: Title I: Expanding Coverage Title II: Enhancing Fairness for Women and Children Title III: Increasing Portability for Participants Title IV: Strengthening Pension Security and Enforcement Title V: Reducing Regulatory Burdens Retirement Security for the 21st Century Act - Amends the Internal Revenue Code (the Code) with respect to pensions. Title I: Expanding Coverage - Restores the amounts of certain limitations formerly in effect under the Code for: (1) defined benefit plans; (2) defined contribution plans; (3) qualified trusts; (4) elective deferrals; (5) deferred compensation plans of State and local governments and tax-exempt organizations; (6) simple retirement accounts; and (7) cost-of-living adjustments. (Sec. 102) Amends the Code and the Employee Retirement Income Security Act of 1974 (ERISA) to revise requirements relating to plan loans for subchapter S owners, partners, and sole proprietors. (Sec. 103) Allows employers to elect salary reduction only arrangements under Code requirements for simple plans. (Sec. 104) Revises specified top-heavy rules. Repeals family aggregation rules. Revises the definition of key employee. Provides that, at the election of the employer, any employee elective contribution to a plan shall not be taken into account for purposes of determining: (1) whether a plan is a top-heavy plan (or whether any aggregation group which includes such plan is a top-heavy group); or (2) compensation. Requires that employer matching contributions be taken into account for purposes of minimum contribution requirements. Revises requirements for qualifications. Provides for distributions during the last year before a determination date is taken into account. Excludes from the definition of top-heavy plan: (1) cash or deferred arrangements using alternative methods of meeting nondiscrimination requirements; and (2) defined contribution plans using alternative methods of meeting nondiscrimination requirements. Provides that elective deferrals will not be taken into account for purposes of a special rule where the maximum contribution is less than three percent. (Sec. 105) Provides that qualified staffing firms are to be considered employers for purposes of: (1) specified employment taxes; and (2) providing employee benefits. Provides for coverage of leased employees in employment benefit plans by: (1) applying to leased employees certain requirements concerning cash or deferred arrangements, matching contributions, and employee contributions; and (2) setting forth special rules for the leasing organization's plan. Revises safe harbor plan requirements. (Sec. 106) Provides that elective deferrals shall not be taken into account for purposes of limits on certain plan contributions. (Sec. 107) Amends ERISA to provide for a phase-in of an additional premium for new plans to pay to the Pension Benefit Guaranty Corporation (PBGC). (Sec. 108) Repeals specified coordination requirements under the Code for deferred compensation plans of State and local governments and tax-exempt organizations. Title II: Enhancing Fairness for Women and Children - Allows additional salary reduction catch-up contributions for those approaching retirement under Code requirements relating to: (1) elective deferrals; (2) simple retirement accounts; and (3) deferred compensation plans of State and local governments and tax-exempt organizations. (Sec. 202) Sets forth requirements relating to equitable treatment for contributions of employees to defined contribution plans. Requires that certain contributions by church plans are not to be treated as exceeding a specified limit. (Sec. 203) Provides for faster vesting of certain employer matching contributions under the Code and ERISA. (Sec. 204) Amends Federal civil service law to revise requirements for deferred annuities for surviving spouses of Federal employees under both the Civil Service Retirement System (CSRS) and the Federal Employees Retirement System (FERS). (Sec. 205) Revises minimum distribution rules under the Code. Revises requirements for actuarial adjustment of benefit under a defined benefit plan. Directs the Secretary of the Treasury to: (1) simplify and finalize the regulations relating to minimum distribution requirements; and (2) modify such regulations to reflect increases in life expectancy, and revise required distribution methods so that, under reasonable assumptions, the amount of the required minimum distribution does not decrease over a participant's life expectancy. Provides that, during the first year that such revised regulations are in effect, required distributions for future years may be redetermined, with the opportunity to choose a new designated beneficiary and to elect a new method of calculating life expectancy. Excludes specified amounts from minimum distribution requirements. Repeals a rule relating to distributions begun before death occurs. (Sec. 206) Revises requirements relating to tax treatment of division of section 457 plan benefits upon divorce. Title III: Increasing Portability for Participants - Permits rollovers from and to various types of plans under the Code. (Sec. 302) Permits individual retirement plan (IRA) rollovers only if certain conditions are met. (Sec. 303) Permits rollover of after-tax contributions in an exempt trust under specified conditions. Sets forth a hardship exception to the 60-day rule. (Sec. 304) Sets forth requirements for treatment of forms of distribution available under transferor and transferee plans, under both the Code and ERISA. (Sec. 305) Revises restrictions on distributions, including the same desk exception. Repeals business sale requirements. (Sec. 306) Authorizes trustee-to-trustee transfers to purchase permissive service credit with respect to governmental defined benefit plans. Title IV: Strengthening Pension Security and Enforcement - Amends the Code and ERISA to revise the percentage of current liability funding limit. Revises maximum contribution deduction rules and applies them to all defined benefit plan under the Code. (Sec. 402) Amends ERISA to revise requirements relating to missing participants. Direct the PBGC to prescribe rules relating to missing participants for multiemployer plans covered by the PBGC that terminate. Allows the administrator of a plan not otherwise subject to such PBGC regulation to elect to transfer a missing participant's benefits to the PBGC upon termination of the plan, under specified conditions. (Sec. 403) Amends ERISA to revise requirements for periodic pension benefits statements. (Sec. 404) Amends ERISA to make discretionary the imposition and amount of civil penalties for breach of fiduciary responsibility. Revises requirements for the applicable recovery amount and related rules. (Sec. 405) Amends the Code to allow an employer, in determining the amount of nondeductible contributions for any taxable year, to elect not to take into account any contributions to a defined benefit plan except to the extent that they exceed the full-funding limitation. Title V: Reducing Regulatory Burdens - Amends the Code to provide intermediate sanctions for inadvertent failures. Provides for protection from disqualification upon timely correction or payment of fine under requirements for: (1) qualified pension, profit-sharing, and stock bonus plans; (2) qualified cash or deferred arrangements (section 401(k) plans); and (3) annuity contracts. Provides that, under requirements relating to taxability of the beneficiary of a nonexempt trust, income inclusion for disqualification is not applicable to nonhighly compensated employees. (Sec. 502) Repeals a multiple use test. Directs the Secretary prescribe regulations permitting appropriate aggregation of plans and contributions. (Sec. 503) Directs the Secretary to provide by regulation that a plan shall be deemed to satisfy specified requirements of the Code if it satisfies a certain facts and circumstances test, under specified conditions. (Sec. 504) Revises line of business rules to: (1) repeal a gateway test; and (2) provide a line of business exception. Directs the Secretary to modify regulations relating to special rules for separate lines of business under the Code to: (1) simplify the administrability of the rules for both the Secretary and plans; and (2) permit employees to be allocated among lines of business based on all the facts and circumstances. (Sec. 505) Grants the Secretary discretion in applying a specified coverage test to a plan. (Sec. 506) Amends the Code and ERISA to provide for an annual inflation adjustment to increase the retirement plan cash-out amount. (Sec. 507) Directs the Secretary to delete a specified rule under regulations relating to the cash-out rule. (Sec. 508) Amends the Code and ERISA to revise requirements relating to timing of plan valuations. (Sec. 509) Makes inapplicable to certain mirror plans specified Code requirements relating to deferred compensation plans of State and local governments and tax-exempt organizations. (Sec. 510) Amends ERISA rules for substantial owners relating to plan terminations to revise: (1) the phase-in of the guarantee; and (2) the allocation of assets. (Sec. 511) Amends Code requirements for applicable dividends to allow dividends of employee stock ownership plans to be reinvested without loss of dividend deduction. (Sec. 512) Directs the Secretary of the Treasury to modify the regulations regarding the exclusion allowance to render void the requirement that contributions to a defined benefit pension plan be treated as previously excluded amounts. (Sec. 513) Provides for a special limitation rule for multiemployer plans as well as governmental plans. (Sec. 514) Eliminates partial termination rules for multiemployer plans. (Sec. 515) Revises the notice and consent period regarding distributions. Directs the Secretary to modify certain regulations under the Code to provide that the description of a participant's right, if any, to defer receipt of a distribution shall also describe the consequences of failing to defer such receipt. (Sec. 516) Sets forth conforming amendments relating to election to receive taxable cash compensation in lieu of nontaxable parking benefits. (Sec. 517) Extends to international organizations the moratorium on application of certain nondiscrimination rules applicable to State and local plans. (Sec. 518) Directs the Secretary to modify certain regulations with respect to certain plan participation by employees of tax-exempt entities under the Code. (Sec. 519) Provides for permissive aggregation of collective bargaining units in specified circumstances relating to plan participation under the Code. (Sec. 520) Repeals a transition rule relating to certain highly compensated employees under the Tax Reform Act of 1986. (Sec. 521) Prescribes requirements for plan amendments or annuity contract amendments under the Code and ERISA.
United States · United States Congress · 30 April 1998
Declares that the Congress is unequivocally opposed to legalizing marijuana for medicinal use. Urges the defeat of State initiatives seeking to legalize medicinal marijuana use. Directs the Attorney General to report to the House and Senate Judiciary Committees, regarding specified years, on: (1) the total quantity of marijuana eradicated in the United States; and (2) the annual number of arrests and prosecutions for Federal marijuana offenses.
United States · United States Congress · 29 April 1998
Money Laundering Act of 1998 - Amends the Federal criminal code to provide for civil forfeiture for engaging in monetary transactions in property derived from specified unlawful activity and for conducting or certain other involvement in an illegal money transmitting business. Specifies that, regarding the prohibition of an illegal money transmitting business, it shall be sufficient for the Government to prove that the defendant knew that the business lacked a license required by State law, but it shall not be necessary to show that the defendant knew that the operation of such business without a license was an offense punishable under State law. (Sec. 4) Authorizes the Attorney General, if any person is arrested or charged in a foreign country in connection with an offense that would give rise to the forfeiture of property in the United States under the criminal code or under the Controlled Substances Act (CSA), to apply to any Federal judge or magistrate judge in the district where the property is located for an ex parte order restraining the property subject to forfeiture for not more than 30 days, with extensions for good cause. (Sec. 5) Directs that a claimant's refusal to provide records in response to a discovery request or to take action necessary to make the records available in a civil forfeiture case, or in certain ancillary proceedings in a criminal forfeiture case under the CSA, shall result in the dismissal of the claim with prejudice where: (1) financial records located in a foreign country may be material to any claim or the ability of the Government to respond to such claim or, in a civil forfeiture case, to the Government's ability to establish the forfeitability of the property; and (2) it is within the claimant's capacity to waive the claimant's rights under such secrecy laws or to obtain the records directly so that the records can be made available. (Sec. 6) Subjects whoever conducts or attempts to conduct a monetary transaction in property derived from specified unlawful activity to certain civil penalties applicable to the laundering of monetary instruments. Grants the district courts jurisdiction over any foreign person, including any financial institution authorized under the laws of a foreign country, that commits an offense under civil money laundering provisions involving a financial transaction that occurs in the United States, subject to specified requirements. Authorizes the court to issue a pretrial restraining order or take any other action necessary to ensure that any bank account or other property held by the defendant in the United States is available to satisfy a judgment under such provisions. (Sec. 7) Includes a foreign bank within the definition of "financial institution." (Sec. 8) Expands the definition of "specified unlawful activity" to cover specified offenses, including, with respect to a financial transaction occurring in the United States, an offense against a foreign nation involving: (1) a crime of violence; (2) fraud committed against a foreign government; (3) bribery of a public official; (4) smuggling or export control violations involving munitions listed in the United States Munitions List or technologies with military applications; and (5) an offense under which the United States would be obligated by a multilateral treaty either to extradite the alleged offender or to submit the case for prosecution if the offender were found within U.S. territory. Includes within such activity an offense relating to goods falsely classified, firearms trafficking, computer fraud and abuse, any felony violation of the Foreign Agents Registration Act of 1938, certain Lacey Act violations, and Clean Air Act violations. Exempts official conduct by a representative of, or an action which is authorized by and conducted on behalf of, the U.S. Government. (Sec. 9) Amends the criminal code to: (1) provide for criminal forfeiture for money laundering conspiracies; and (2) authorize a party to request the Clerk of the Court in the district in which a proceeding for civil or criminal forfeiture is pending to issue a subpoena to a financial institution to produce documents. (Sec. 11) Amends the Federal judicial code to provide for the admissibility of foreign business records. (Sec. 12) Amends the criminal code to permit: (1) a person who commits multiple violations of money laundering provisions that are part of the same scheme or continuing course of conduct to be charged in a single count; (2) a prosecution for a money laundering offense to be brought in any district in which the financial or monetary transaction is conducted, or where a prosecution for the underlying specified unlawful activity could be brought, with an exception; and (3) the interception of wire, oral, or electronic communications where there is a violation of provisions dealing with the reporting and illegal structuring of currency transactions. (Sec. 15) Revises the definition of "knowing that the property involved in a financial transaction represents the proceeds of some form of unlawful activity" for purposes of monetary instrument laundering prohibitions to specify that such knowledge shall not require knowing whether or not the unlawful activity constituted a felony. (Sec. 16) Requires that a person asserting an innocent owner defense: (1) in currency, monetary instruments, or funds (funds) purchased from a money broker be a bona fide purchaser for value without reason to know that the funds were subject to forfeiture; and (2) establish that such person took all reasonable affirmative steps to determine the source of the funds, or to verify that the funds were not derived from illegal activity. (Sec. 17) Amends the CSA to authorize the Attorney General to transfer forfeited property or proceeds to a foreign country which participated in the seizure or forfeiture but which has not been certified under the Foreign Assistance Act of 1961 (as having fully cooperated with the United States or taken steps on its own in combating drug trafficking) where the Secretary of State finds that transfer to be in the national interest. (Sec. 18) Directs the United States Sentencing Commission to amend or promulgate sentencing guidelines to provide that the sentence for a money laundering offense for which the transaction in criminally derived property consists of a deposit of that property in a financial institution without any intent to disguise or conceal the nature, location, source, ownership, or control of such proceeds, shall not exceed the sentence for the offense giving rise to such property by more than one offense level. (Sec. 19) Amends the code to define "State," as used in the International Banking Act of 1978, to include a U.S. commonwealth, territory, or possession.
United States · United States Congress · 1 April 1998
Child Custody Protection Act - Amends the Federal criminal code to prohibit and set penalties for transporting an individual under age 18 across a State line to obtain an abortion if the requirements of a law in the State where the individual resides, requiring parental involvement in a minor's abortion decision, are not met before obtaining the abortion. Makes an exception if the abortion was necessary to save the life of the minor. Authorizes any parent or guardian who suffers legal harm from a violation to obtain appropriate relief in a civil action.
United States · United States Congress · 1 April 1998
TABLE OF CONTENTS: Title I: Amendments to the Internal Revenue Code of 1996 Title II: Unemployment Trust Fund Accounts Title III: Grants to States for Employment Security Administration Title IV: Extended Unemployment Compensation Act of 1998 Title V: Federal Employment Security Service Title VI: Advances to State Unemployment Compensation Benefit Accounts Title VII: Conforming Amendments Employment Security Financing Act of 1998 - Title I: Amendments to the Internal Revenue Code of 1996 - Amends the Internal Revenue Code (IRC) Chapter 23 to revise Federal Unemployment Tax Act (FUTA) employer excise tax rate requirements. (Sec. 101) Repeals the 0.2 surtax for calendar years 2004 through 2007. (Ends the current FUTA employer tax rate of 6.2 percent of total employee wages after 2003, and begins a 6.0 rate in 2004.) Requires, for calendar year 2000 and thereafter, such FUTA tax, including accounts receivable from prior years, to be collected by the State agencies responsible for administration of the State unemployment compensation law as agents for the Secretary of the Treasury. Requires amounts collected by such State agencies to be deposited in: (1) the Employment Security Administration Account (the ESAA) within the Unemployment Trust Fund (the Fund), for years prior to calendar year 2003; and (2) the State's Employment Security Administration Account (State ESAA) within the Fund, for calendar year 2003 and thereafter. Requires amounts collected after January 1, 2000, by the Internal Revenue Service (IRS) to be deposited in the Employment Security Transition Account (Transition ESA) within the Fund. (Sec. 103) Sets forth additional requirements for approval of State laws. (Sec. 105) Revises the definition of State unemployment funds. (Sec. 106) Defines a State Employment Security Administration Account (State ESAA) as a special account within the Unemployment Trust Fund (the Fund) to provide administrative funds to pay the cost of services performed by the State agency in accordance with FUTA and the Social Security Act. (Sec. 107) Provides for collection of FUTA taxes by, as well as payment of FUTA taxes to, State agencies. (Sec. 109) Amends the IRC to repeal the prohibition against assessment of unpaid FUTA taxes. Title II: Unemployment Trust Fund Accounts - Amends title IX (Employment Security Administrative Financing) of the Social Security Act (SSA) to establish in the Unemployment Trust Fund (the Fund): (1) a State Employment Security Administration Account (State ESAA) for each State; (2) a Supplemental Employment Security Administration Account (Supplemental ESAA) for the administration of employment security programs, under FUTA and SSA titles IX and III (Grants to States for Unemployment Compensation Administration), by States whose average civilian labor force populations number less than one million; and (3) the Secretary of Labor Employment Security Administration Account (Labor Secretary ESAA) for the Secretary to carry out administrative duties under such SSA and FUTA provisions. Makes appropriations to the Fund for credit to such accounts according to specified formulas. (Sec. 201) Authorizes to be made available from State ESAAs, upon State request and subject to appropriation by the legislative body of each State, in addition to amounts otherwise appropriated by the Congress, special administrative funds for: (1) determining whether individuals claiming unemployment compensation under conforming State laws are available to accept suitable work and have not refused suitable work as prescribed by the State unemployment law; (2) job search and placement services to individuals claiming unemployment compensation benefits and other job seekers including counseling, testing, occupational and labor market information, assessment, and referral to employers; (3) appropriate recruitment services and special technical services for employers; and (4) collection of the FUTA tax imposed under IRC. (Sec. 202) Amends SSA title IX to repeal authority for the Employment Security Administration Account (the ESAA) in the Unemployment Trust Fund. (Sec. 203) Authorizes, for FY 2004 and thereafter, certain administrative expenditures from State ESAAs for: (1) State administration of unemployment compensation laws; (2) public employment services under the Wagner-Peyser Act; (3) certain veterans' programs; (4) collection of amounts due under FUTA; and (5) administration of statistical programs essential for development of estimates of the gross domestic product and other national statistical series, including those related to employment and unemployment. Provides for such expenditures upon State request, subject to appropriation by the State legislative body, in amounts up to 140 percent of the amount appropriated to the State agency from Federal employment security funds for the previous fiscal year. Authorizes $5 million out of the Supplemental ESAA for each of FY 2000 through 2003 for expenditures by States whose average civilian labor force populations number less than one million, for: (1) determining whether individuals claiming unemployment compensation under conforming State laws are available to accept suitable work and have not refused suitable work as prescribed by the State unemployment law; (2) job search and placement services to individuals claiming unemployment compensation benefits and other job seekers including counseling, testing, occupational and labor market information, assessment, and referral to employers; and (3) appropriate recruitment services and special technical services for employers. Authorizes, for FY 2004 and thereafter, expenditures out of the Supplemental ESAA by States whose average civilian labor force populations number less than one million, for the same administrative purposes for which expenditures from State ESAAs are authorized. Establishes the Council of States with Lesser Populations to determine the allocation methodology for and to allocate such amounts from the Supplemental ESAA, subject to appropriation by the legislative body of each State. Authorizes, for FY 2004 and thereafter, expenditures from the Secretary of Labor ESAA, in amounts up to 140 percent of that appropriated for the prior year, for the Department's performance of functions for the same administrative purposes for which expenditures from State ESAAs are authorized, plus: (1) establishment and maintenance of the employment security system under the Wagner-Peyser Act; and (2) payments of the Federal share of annual amortization costs of the unfunded liability for the State employment security agencies with independent retirement plans as determined by the Secretary. Directs the Secretary of the Treasury, for FY 2004 and thereafter, to pay from the Labor Secretary ESAA into the Treasury the amount determined by the Secretary of Labor to be allocated to the Department of the Treasury to cover its costs for performing its functions under: (1) SSA titles III (Unemployment Insurance), IX (Employment Security), and XII (Advances to State Unemployment Funds), including the expenses of banks for servicing unemployment benefit payment and clearing accounts which are offset by the maintenance of balances of Treasury funds with such banks; (2) FUTA; and (3) any Federal unemployment compensation law with respect to which responsibility for administration is vested in the Secretary of Labor. (Sec. 204) Provides for transfer of amounts attributable to reduced credits to State ESAAs. (Sec. 205) Provides for advances from a revolving fund within the Federal Unemployment Account (FUA) to State ESAAs. (Sec. 206) Provides for treatment of excess amounts in State ESAAs. (Sec. 207) Requires that excess amounts in the Federal Unemployment Account (FUA) be transferred to State ESAAs according to a State allocation formula. (Sec. 208) Repeals a reporting requirement relating to transfers between FUA and the ESAA. (Sec. 209) Terminates Extended Unemployment Compensation Account (EUCA). Transfers at the end of FY 2003: (1) excess EUCA amounts to State ESAAs, according to a specified formula; and (2) the remaining EUCA balance to the Unemployment Compensation Benefits Accounts of the States in the Fund, with specified exceptions where a State is ineligible. (Sec. 210) Provides for treatment of amounts elected by ineligible States. (Sec. 211) Revises SSA requirements relating to State use of certain funds (known as Reed Act funds) transferred to a State unemployment benefit account. (Sec. 212) Revises SSA provisions for the Unemployment Trust Fund (the Fund). Requires deposit into: (1) the State's Unemployment Compensation Benefit Account (UCBA) of contributions and payments in lieu of contributions under the State law; (2) the State ESAA of State agency collections under FUTA and of certain other transfers or deposits under SSA and FUTA; and (3) the Transition ESA of IRS collections under FUTA after January 1, 2000. (Sec. 213) Provides as separate book accounts in the Fund: (1) the Transition ESA; (2) each State UCBA; (3) each State ESAA; (4) the Supplemental ESAA; (5) the Labor Secretary ESAA; (6) the FUA; (7) the Railroad Unemployment Insurance Account; and (8) the Railroad Unemployment Insurance Administration fund. Establishes within the Fund an Employment Security Transition Account (Transition ESA) to: (1) receive IRS collections under FUTA; and (2) transfer such moneys to other specified accounts within the Fund. (Sec. 214) Revises SSA requirements for payments to State agencies and to the Railroad Retirement Board. (Sec. 215) Repeals provisions for the Extended Unemployment Compensation Account (EUCA). Sets forth the terms of transfer of EUCA funds to State UCBAs. (Sec. 216) Amends SSA title IX to repeal interfund borrowing authority with respect to the ESAA, FUA, EUCA, and other Federal accounts. Title III: Grants to States for Employment Security Administration - Repeals requirements for use and payments of specified available funds to assist States in administering their unemployment compensation laws, under SSA title III (Grants to States for Unemployment Compensation Administration). (Sec. 302) Revises requirements relating to: (1) certification of State laws; (2) limitations on use of State UCBA funds; and (3) proper use of administrative funds, and replacement of such funds expended for other purposes. (Sec. 303) Provides that States shall not be required to comply with the Secretary of Labor's interpretations of methods of administration requirements under SSA title III, if such interpretations impose additional administrative burdens on them, unless the Congress enacts legislation approving such an interpretation. Title IV: Extended Unemployment Compensation Act of 1998 - Extended Unemployment Compensation Act of 1998 - Amends the Employment Security Amendments of 1970 to revise the title II Extended Unemployment Compensation Program (currently the Federal-State Extended Unemployment Compensation Act of 1970), as of November 1, 2003. (Sec. 401) Includes such extended compensation program among State law requirements under FUTA. Requires the State law to establish within the State UCBA an extended compensation account for each eligible individual who files. Deems State laws certified as meeting requirements of the Federal-State Extended Unemployment Compensation Act on October 31, 1999, as meeting certification requirements under this title (EUCA98) for the year ending October 31, 2000, as long as the State law is not amended so as to conflict with the requirements of this title. Sets forth extended unemployment compensation program requirements for the extended benefit period, on-and-off-indicators, rate of insured unemployment, and covered employment. Title V: Federal Employment Security Service - Amends the Wagner-Peyser Act (WPA) to direct the U.S. Employment Security Service (USESS), as of October 1, 1999, to assist in coordinating public employment services throughout the country and assure that the requirements of SSA titles III and IX and of FUTA are met. (Eliminates current functions of the USESS as of such date.) (Sec. 503) Revises WPA requirements for: (1) transfer of USESS property to States; and (2) State use of public employment service funds. (Sec. 504) Repeals, as October 1, 2003, WPA provisions for: (1) Federal appropriations authority; (2) Federal use of funds; (3) State and Federal planning, fiscal controls, and accounting procedures; (4) the Secretary's authority to make rules and establish performance standards; and (5) authorization of appropriations to the Secretary to provide funds for reimbursable agreements with the States to operate certain statistical programs for estimates of gross national product and other national statistical series, including those related to employment and unemployment. Title VI: Advances to State Unemployment Compensation Benefit Accounts - Amends SSA title XII (Advances to State Unemployment Funds) to revise requirements for: (1) transfers from the Federal Unemployment Account (FUA) to State UCBAs; (2) State use of such transferred funds; (3) determination of the interest rate on such advances to States; and (4) repayable advances to FUA. Title VII: Conforming Amendments - Makes conforming amendments to the Balanced Budget Act of 1997 (Public Law 105-33) and the Taxpayer Relief Act of 1997 (Public Law 105-34).
United States · United States Congress · 1 April 1998
Controlled Substances Trafficking Prohibition Act - Amends the Controlled Substances Import and Export Act to authorize individuals to bring into the United States a non-schedule I controlled substance if they: (1) enter the United States from Mexico; (2) do not possess a valid prescription or documentation which verifies such prescription; but (3) lawfully possess such substance for personal medical use, or for administration to an accompanying animal. Requires such a substance to be: (1) in an amount not more than 50 dosage units; or (2) if the individual does not lawfully reside in the United States, in an amount consistent with the individual's approximate stay in the United States. Declares that such Federal requirement does not limit any State from imposing additional requirements.
United States · United States Congress · 1 April 1998
Senior Citizens' Housing Financial Restructuring Act of 1998 - Authorizes the Secretary of Housing and Urban Development, with the consent of the owner, to convert certain housing projects for the elderly from direct loan financing to rental assistance contract financing. Authorizes related debt forgiveness and section 8 contract cancellation.
United States · United States Congress · 31 March 1998
National Oilheat Research Alliance Act of 1998 - Authorizes the oilheat industry to conduct a referendum through a qualified industry organization among retailers and wholesalers for the creation of a National Oilheat Research Alliance to develop programs concerning oilheat research and development, safety issues, consumer education, and training. Defines industry to include those persons involved in the production, transportation, and sale of oilheat, and in the manufacture and distribution of oilheat utilization equipment, in the United States (but not the ultimate consumers of oilheat). Permits State participation in such Alliance. Prescribes guidelines for Alliance membership and representation. Requires the Alliance to: (1) establish a program coordinating its operation with that of any similar State, local, or regional program; and (2) levy and collect annual assessments on the wholesale sale of No. 1 distillate and No. 2 dyed distillate sufficient to cover Alliance plans and program costs. Empowers the Alliance to bring suit in Federal court to compel compliance with any assessments it levies.
United States · United States Congress · 24 March 1998
Mandates Information Act of 1998 - Amends the Congressional Budget Act of 1974 to require a congressional committee report on any bill or joint resolution that includes any Federal private sector mandate to contain information concerning the impact of such mandate on consumers, workers, and small businesses, including any disproportionate impact in particular regions or industries. Revises provisions concerning legislation subject to a point of order to: (1) define the point of order for a determination by the Director of the Congressional Budget Office that it is not feasible to determine the economic impact of a Federal mandate; and (2) replace certain references to Federal intergovernmental mandates with references to Federal mandates with respect to legislation reported by the Appropriations Committees. Provides a point of order against consideration of legislation that would increase the direct costs of Federal private sector mandates by an amount that causes the stated threshold of $100 million per fiscal year to be exceeded. Requires the Director, at the request of a Senator, to prepare an estimate of the direct costs of a Federal mandate (currently, Federal intergovernmental mandate) contained in such Senator's amendment.
United States · United States Congress · 19 March 1998
Authorizes the President to present, on behalf of the Congress, a gold medal to Gerald and Betty Ford in recognition of their dedicated public service and outstanding humanitarian contributions to the people of the United States. Authorizes appropriations. Authorizes the Secretary of the Treasury to strike and sell duplicate medals in bronze. Declares such medals to be national medals.
United States · United States Congress · 18 March 1998
TABLE OF CONTENTS: Title I: Restrictions on Levy and Other Collection Activities Title II: Application of Certain Fair Debt Collection Procedures Title III: Provisions Relating to Installment Agreements Title IV: Expansion of Judicial Remedies Title V: Miscellaneous Changes Taxpayer Protection Act of 1998 - Title I: Restrictions on Levy and Other Collection Activities - Amends the Internal Revenue Code to prohibit Government tax levy of property or property rights: (1) during Tax Court proceedings by a spouse involving liability on a joint return; (2) during court proceedings for refund of divisible tax under specified circumstances; (3) while certain offers in compromise are pending, or while an installment agreement offer is pending or in effect; or (4) while a determination of assessment validity is being made. (Sec. 104) Requires Internal Revenue Service (IRS) Chief Counsel approval for: (1) filing a notice of lien or authorizing a levy on property held by a third party; and (2) specified jeopardy and termination assessments and jeopardy levies. (Sec. 105) Requires IRS district director or assistant district director approval, or a finding of tax collection jeopardy in order to authorize a levy against: (1) a qualified employer plan pension or annuity; or (2) a life insurance, endowment, or annuity contract. (Sec. 107) Requires IRS district director or assistant district director approval (or owner waiver) prior to the immediate sale of seized perishable goods. (Sec. 108) Increases the amount of certain personal and residential property on which liens are not valid. Title II: Application of Certain Fair Debt Collection Procedures - Applies certain fair debt collection procedures to IRS-taxpayer communications. Subjects IRS violations of such procedures to existing civil damage provisions. Title III: Provisions Relating to Installment Agreements - Requires the IRS to make installment payment agreements available in certain instances where the aggregate tax liability does not exceed $10,000. Title IV: Expansion of Judicial Remedies - Revises provisions with respect to a taxpayer's motion to quash third-party summonses. (Sec. 402) Authorizes a taxpayer whose property is subject to an IRS lien to: (1) get a certificate of discharge by depositing with the IRS an amount of money or a bond equal in value to such lien; and (2) after such substitution, bring a civil action to determine if such valuation is correct, and a obtain a refund of any excess that may have been required by the IRS. (Sec. 403) Authorizes a civil action for IRS violations of certain bankruptcy procedures. Title V: Miscellaneous Changes - Permits: (1) personal delivery of penalty notice relating to failure to collect and pay over tax or attempt to evade tax; and (2) service of summons by mail to third-party recordkeepers. (Sec. 503) Increases the monetary limit on cases permitted to use Tax Court small case procedures.
United States · United States Congress · 5 March 1998
Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to establish in the Treasury the Protect Social Security Account to save budget surpluses until a reform measure is enacted to ensure the long-term solvency of the Old Age, Survivors and Disability Insurance Trust Fund. Requires the Secretary of the Treasury to: (1) pay into the Account at the end of each fiscal year an amount equal to any such surplus; and (2) invest all such amounts in public debt obligations.
United States · United States Congress · 26 February 1998
Constitutional Amendment - Requires that a bill to increase the internal revenue shall laws shall require for final adoption in each House the concurrence of two-thirds of the whole of the number of that House, unless the bill does not increase the internal revenue by more than a de minimis amount. Permits the waiver of such requirement, for up to two years, if there is a declaration of war or if the United States is engaged in a military conflict which causes an imminent and serious threat to national security and is so declared by a joint resolution which becomes law.
United States · United States Congress · 26 February 1998
Declares that the House of Representatives is unequivocally opposed to legalizing marijuana for medicinal use. Urges the defeat of State initiatives which would seek to legalize marijuana for such use. Directs the Attorney General to report to the House Judiciary Committee on: (1) the total quantity of marijuana eradicated in the United States from 1992 through 1997; and (2) the annual number of arrests and prosecutions for Federal marijuana offenses in such years.
United States · United States Congress · 24 February 1998
Community Safety Act of 1998 - Amends title XI of the Social Security Act to exempt from certain (anti-kickback) criminal penalties any hospital remunerations to an ambulance provider owned or operated by a State or local government or tax-exempt charitable organization that are in kind replenishments of certain ambulance drugs and supplies used during the transport of a patient to the hospital. Prohibits the determination of such remuneration in a manner that takes into account the volume or value of any referrals or business otherwise generated between the parties for which payment may be made in whole or part under a Federal health care program.
United States · United States Congress · 12 February 1998
Allows the remains of the following persons to be interred at Arlington National Cemetery: (1) any member of the armed forces who dies while on active duty; (2) any retired member; (3) any former member who was separated for physical disability before October 1, 1949, who served on active duty, and who would have been eligible for disability retirement if such provisions had been in effect on such date; (4) any former member whose last active military service was terminated honorably and who has been awarded one of a number of specified military decorations; (5) any former prisoner of war who served honorably while such a prisoner, whose last active military service terminated honorably, and who died on or after November 30, 1993; (6) the President or any former President; (7) the spouse, surviving spouse, minor child, and, in the discretion of the Cemetery's Superintendent, unmarried adult child of an interred member (but only if buried in the same gravesite); (8) the spouse, surviving spouse, minor child, and unmarried adult child (again, discretionary) of a member buried as part of a group burial (but cannot be buried in the group gravesite); (9) the spouse, surviving spouse, minor child, or unmarried adult child of any person already buried in the Cemetery; (10) the widow or widower of a member who was lost or buried at sea or officially determined to be permanently absent in a missing or missing in action status; and (11) the parents of a minor child or unmarried adult child whose remains, based on the parent's eligibility, are already buried in the Cemetery. Makes such burial eligibility the exclusive eligibility for Cemetery burial. Prohibits the Secretary of the Army or any other responsible official from considering a request for Cemetery burial made before the death of the individual. Allows gravesite markers to be provided by the Secretary or at private expense, as long as certain marker and marker maintenance conditions are met. Directs the Secretary to maintain for the public a register of each individual buried in the Cemetery which shall include, for each individual buried there on or after January 1, 1998, a brief description of his or her eligibility for such burial. Requires the Secretary to publish an updated pamphlet describing Cemetery burial eligibility. Authorizes the cremated remains of the following persons to be placed in the Cemetery columbarium: (1) a person eligible for burial under this Act; (2) a veteran whose last period of active duty ended honorably; and (3) the spouse, surviving spouse, minor child, or unmarried adult child (discretionary) of such a veteran. Prohibits a memorial or marker: (1) from being placed in the Cemetery unless it commemorates the service of the individual or group whose memory is to be honored by such memorial or marker; or (2) that refers to a particular military event from being placed in the Cemetery until 25 years after such event.
United States · United States Congress · 4 February 1998
Authorizes the President, on behalf of the Congress, to present a gold medal to Nelson Rolihlahla Mandela in recognition of his life-long dedication to the abolition of apartheid and the promotion of reconciliation among the people of the Republic of South Africa. Directs the Secretary of the Treasury to strike a gold medal and sell duplicates in bronze at a price sufficient to cover the costs of the medals. Declares such medals to be national medals. Authorizes a maximum charge against the United States Mint Public Enterprise Fund to pay for the costs of the medals. Mandates that proceeds from sales of duplicate bronze medals be deposited in such Fund.
United States · United States Congress · 9 November 1997
Supports and encourages the convening of National Days of Dialogue associated with the national celebration of the birth of Dr. Martin Luther King, Jr., to improve understanding and cooperation across race, ethnicity, culture, gender, religion, and creed and to build a lasting framework for reconciliation between all people in America.
United States · United States Congress · 8 November 1997
Iran Missile Proliferation Sanctions Act of 1997 - Directs the President to report periodically to specified congressional committees on foreign persons who, on or after August 8, 1995, have transferred, or attempted to transfer, controlled goods or technology, or provided, or attempted to provide, technical assistance or facilities that contributed, or would have contributed, to Iran's efforts to acquire, develop, or produce ballistic missiles. Excludes from identification in such reports any such persons who were previously identified or sanctioned, who are subject to a waiver, or who have acted on behalf of, or in concert with, the United States. Requires imposition on such persons of minimum two-year sanctions prohibiting: (1) sales to such persons of items on the United States Munitions List (and terminating sales of any controlled U.S. arms); (2) the export to such persons of dual use goods and technology; and (3) the provision of U.S. financial assistance. Authorizes the President to waive such sanctions on the basis of U.S. national security or additional information demonstrating that the sanctioned person did not commit the acts alleged. Expresses the sense of the Congress that the President should exercise the authority granted to him under the Freedom for Russia and Emerging Eurasian Democracies and Open Markets Support Act of 1992 to prevent: (1) the transfer through purchase, barter, or other acquisition of weapons-related material and delivery systems to Iran; and (2) the transfer to Iran of scientific and technical expertise with respect to such material and systems. Authorizes the use of certain assistance, otherwise available for the independent states of the former Soviet Union under the Foreign Assistance Act of 1961, to prevent such transfers.
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