United States · United States Congress · 25 February 1992
Designates April 9, 1992 (the 50th anniversary of the fall of Bataan), as the Day of Recognition of Filipino War Veterans. Authorizes and urges the President to present a copy of this resolution to Filipino veterans and the Filipino people in Manila on April 9, 1992, during the observance of such anniversary, as an expression of good will and reaffirmation of the continuing regard of the United States and the American people for a lasting Filipino-American friendship.
United States · United States Congress · 20 February 1992
Directs the National World War II Memorial Fund, Inc., to construct a memorial on Federal land in the District of Columbia or its environs to: (1) honor members of the armed forces who served in World War II; and (2) commemorate U.S. participation in that conflict. Directs the fund to plan, design, and oversee the construction of the Memorial. Establishes the World War II Memorial Advisory Board to: (1) promote and encourage the donation of private funds for the construction of the Memorial; and (2) recommend the site for and assist in the selection of the design of the Memorial. Terminates the Board within 30 days after completion of the Memorial or on the lapse of the authority provided by this Act. Authorizes the Fund to solicit and accept private contributions for construction of the Memorial. States that the requirements and authority of this Act shall lapse if: (1) construction of the Memorial is not commenced within five years of its enactment; or (2) before such construction, the Secretary of the Interior certifies that funds are not available in an amount sufficient to ensure its completion.
United States · United States Congress · 20 February 1992
Taxpayer Bill of Rights 2 - Title I: Taxpayers Advocate - Amends the Internal Revenue Code to establish in the Internal Revenue Service (IRS) the Office of Taxpayer Advocate, headed by the Taxpayer Advocate, appointed by the President, by and with the advice and consent of the Senate. Requires the Office to: (1) assist taxpayers in resolving problems with the IRS; (2) identify areas in which taxpayers have problems in dealings with the IRS; (3) propose changes in the administrative practices of the IRS to mitigate such problems; and (4) identify potential legislative changes which may be appropriate to mitigate such problems. Requires the Taxpayer Advocate to annually report to specified congressional committees on Office activities. Requires the Commissioner of Internal Revenue to establish procedures requiring a formal response to all recommendations submitted to the Commissioner by the Taxpayer Advocate. Replaces the Office of the Ombudsman with the Office of the Taxpayer Advocate. Revises the terms of a Taxpayer Assistance Order to: (1) assist a taxpayer suffering a hardship (currently, a significant hardship); (2) allow the Order to require the Secretary of the Treasury to act within a specified time period; and (3) require the Secretary to take certain actions (currently, only to cease or refrain from taking certain actions). Title II: Modifications to Installment Agreement Provisions - Grants certain taxpayers the right to an installment agreement for the payment of tax liability less than $10,000. Requires prior notification to taxpayers under an installment agreement to pay tax liability before altering, modifying, or terminating such an agreement. Provides for administrative review of denials of requests for installment agreements. Suspends the failure to pay penalty during any period an installment agreement is in effect. Title III: Interest - Requires the abatement of interest in the case of an assessment due to the unreasonable error or delay of an IRS act. Extends from ten to 21 days the period for which interest will not be imposed after notice and demand for payment, if such payment is less than $100,000. Increases the interest rate for overpayment of tax from two percent to three percent (making such rate equal to the interest rate for underpayment of tax). Title IV: Joint Returns - Requires separate deficiency notices in the case of a joint income tax return if the most recent data available to the IRS shows that such spouses did not file a joint return with each other. Allows the disclosure of collection activities to an individual requesting such information in the case of a joint return where such individual is no longer married to or resides in the same household as the other joint filer. Removes limitation on filing a joint return after filing separate returns. Provides that in the case of an examination of an individual with respect to a joint income tax return, the absent divorced or separated spouse cannot be represented by the individual without such acknowledgement in writing. Title V: Collection Activities - Requires the Secretary to send notices of a proposed tax deficiency. Authorizes the Secretary, in certain cases, to: (1) withdraw a notice of a lien; (2) return property that has been levied upon; and (3) offer compromises in civil or criminal cases. Requires the Secretary, at the request of the taxpayer, to make reasonable efforts to notify credit reporting agencies and financial institutions of such withdrawal notice. Requires prior notification to the taxpayer that the taxpayer is under examination and an explanation of the process. Removes certain limits on the standard of conduct and the dollar limit on the recovery of civil damages for unauthorized collection actions. Revises provisions with respect to a designated summons concerning the standard of review, requirements for issuance, and quash proceedings. Title VI: Information Returns - Requires payee statements to provide the phone number of the person providing payment. Establishes civil damages for the fraudulent filing of information returns. Requires the Secretary to make reasonable investigations to corroborate the accuracy of an information return when making a determination of a deficiency by a third party, when such return is disputed by the taxpayer. Title VII: Modifications to Penalty for Failure to Collect and Pay Over Tax - Establishes requirements for preliminary notice and declaratory judgment proceedings for failure to pay tax. Authorizes the Secretary to disclose certain information where more than one person is liable for a penalty. Declares that a person shall not be liable for any penalty for failure to collect and pay over tax if such person: (1) is not a significant owner or highly compensated employee of the trade or business; (2) notifies the Secretary within ten days after such failure; and (3) such notification was before any notice by the Secretary with respect to such failure. Directs the Secretary to ensure that IRS employees are aware of their responsibilities under the tax depository system, the circumstances under which they may be liable for penalties, and reporting responsibilities. Exempts unpaid, volunteer board members of tax-exempt organizations from collection penalties. Title VIII: Awarding of Costs and Certain Fees - Repeals the "substantially justified" test for determining whether a taxpayer may recover costs and fees incurred as part of an administrative or court proceeding. Denies such costs where the position of the United States is substantially justified. Revises the commencement date of reasonable administrative costs. Increases the limit on attorney fees. Provides that any failure to agree to an extension of time for the assessment of any tax shall not be taken into account in determining whether a prevailing party has exhausted all administrative remedies. Title IX: Other Provisions - Revises provisions on the required content of tax due, deficiency, and other notices. Provides protection for noncorporate taxpayers who rely on certain guidance published by the IRS. Requires any final, temporary, or proposed regulation issued by the Secretary to be applied prospectively from the date of publication in the Federal Register. Requires notice to the taxpayer of the inability to associate any payment with any outstanding tax liability. Makes the costs of preparing certain tax returns fully deductible.
United States · United States Congress · 7 February 1992
Long-Term Unemployment Reduction Act - Amends the Internal Revenue Code to make the targeted jobs tax credit available for a one-year period to employers who hire long-term unemployed individuals. Requires such individual to be employed by the employer for at least 120 days and at wages up to a specified percentage of certain average wage rates. Requires the employer to take reasonable actions to recruit such individuals in order to qualify for the credit.
United States · United States Congress · 6 February 1992
Requires a one-year delay in the implementation of final regulations prohibiting pension plan benefits from discriminating in favor of highly compensated employees. Grants a two-year delay in the case of plans maintained by governments and tax-exemption organizations.
United States · United States Congress · 6 February 1992
Resolution Trust Corporation Funding Act of 1992 - Amends the Federal Home Loan Bank Act (as amended by the Resolution Trust Corporation Refinancing, Restructuring, and Improvement Act of 1991), to specify that the additional interim funding (already authorized) which the Secretary of the Treasury must provide to the Resolution Trust Corporation (RTC) must come from monies not otherwise appropriated. (Repeals the April 1, 1992, termination of the mandate for such funds.) Directs the Secretary to provide further additional funds to the RTC, not to exceed $55,000,000,000, from monies not otherwise appropriated to it.
United States · United States Congress · 4 February 1992
Suspends the nonvoluntary repatriation of Haitian nationals until a specified date or until certain conditions are met and so certified by the President (international monitoring, reduction of violence in Haiti, danger to repatriated Haitians, and a specific U.S. refugee and asylum administrative system).
United States · United States Congress · 31 January 1992
Expresses the sense of the Congress that the President should: (1) play a strong and active role in cooperating with other governments to prepare for a successful United Nations Conference on Environment and Development (set to convene in Rio de Janeiro, Brazil, in June 1992); (2) seek to develop specific and effective international agreements to enhance global environmental protection and encourage the use of sustainable development practices for signature at the Conference; and (3) support specified global environmental conservation efforts, including an international convention to reduce the threat of global climatic change, acceleration of international efforts to reduce (and ultimately phase out) the emission of chemicals that deplete the ozone layer, and development of a schedule for the adoption of a reform system of national accounting that reflects full environmental costs.
United States · United States Congress · 30 January 1992
Restrictions on Azerbaijan Act - Requires the United States to continue to deny the following trade and economic benefits to the Republic of Azerbaijan: (1) most-favored-nation status (nondiscriminatory treatment); (2) loans, guarantees, or insurance with respect to U.S. exports to it; (3) beneficiary status under the Generalized System of Preferences; (4) treatment as a country subject to provisions of the Trade Act of 1974 relating to market disruption; (5) treatment as a member of Country Group Y (countries with which the United States has diplomatic or trading relations); (6) any benefit bestowed under the Agreement on Trade Relations Between the United States and the Soviet Union, signed on June 1, 1990; and (7) U.S. assistance under the Foreign Assistance Act of 1961. Requires the United States to impose as a condition to making contributions to any international organizations providing activities in the former Soviet Union that none of the funds be available for such activities in Azerbaijan. Authorizes the President to waive such restrictions. Terminates such restrictions if the President determines and reports to the Congress that Azerbaijan: (1) has ceased all blockades and uses of force against Armenia and Nagorno-Karabakh; (2) improves the human rights of Armenians, Russians, Jews, and other minorities; and (3) has committed to resolve the Nagorno-Karabakh conflict peacefully.
United States · United States Congress · 23 January 1992
Expresses the sense of the Senate: (1) acknowledging the cooperation of the Soviet and now Russian authorities in providing records and personal effects of Raoul Wallenberg to his family; (2) requesting that the President, through diplomatic discussions with the Government of the Russian Federation, pursue an investigation into the whereabouts and fate of Raoul Wallenberg; and (3) requesting that the results of such investigation be made public.
United States · United States Congress · 23 January 1992
Congratulates the Governments and people of Croatia and Slovenia on the occasion of the recognition of their independence by 38 countries. Urges the President to immediately extend diplomatic recognition to, and establish mutually beneficial relations with, Croatia and Slovenia.
United States · United States Congress · 22 January 1992
Allows a taxpayer to elect to defer the filing and payment of additional taxes with respect to employment in any State because of such State's being declared a credit reduction State. Specifies the date for the payment of interest on such underpayment.
United States · United States Congress · 22 January 1992
Title I: Short Title, Findings, and Definitions - Trade Enhancement Act of 1992 - Sets forth congressional findings and purposes with respect to access to Japanese markets by U.S. manufacturers of motor vehicles and motor vehicle parts. Title II: Merchandise Trade Deficit Reduction - Sets forth annual merchandise trade deficit reduction targets with respect to Japan's trade deficit with the United States. Requires the Secretary of Commerce (Secretary) to compute annually whether the target has been met for each year, and if it has not, to publish in the Federal Register the import and production restriction implementation period for such year. Authorizes the Secretary to impose temporary quantitative import restrictions on Japanese or Japanese-related motor vehicles (foreign motor vehicles) entered during the first three months of the calendar year following the year for which such computation is made. Requires the Secretary to submit a report to the Congress. Expresses the sense of the Congress that representatives of the United States and Japan should continue discussions regarding measures, to be selected by the Japanese Government, to achieve the merchandise trade deficit reduction targets. Urges the United States Trade Representative (USTR) during such discussions to address market access priorities for U.S. exports to Japan. Title III: Import and Production Restrictions to Be Implemented If Trade Deficit Reduction Target Not Met - Directs the Secretary to compute for calendar years 1993 through 1999 quantitative import restrictions on foreign motor vehicles and domestic motor vehicle production restrictions for transplanted Japanese-related auto manufacturers, except such computations are not required for calendar years 1997 through 1999 if trade deficit reduction targets for calendar years 1992 through 1996 are met. Sets forth civil penalties. Requires each person that has one or more motor vehicle or motor vehicle parts manufacturing facilities within the United States to certify to the Secretary whether it is a domestic vehicle or parts manufacturer or a transplanted Japanese-related vehicle manufacturer. Sets forth provisions with respect to: (1) the Secretary's authority to obtain information and data; and (2) enforcement of this Act. Sets forth civil penalties. Sets forth provisions with respect to the enforcement and judicial review of such penalties. Requires the Secretary to report annually to the Congress on implementation of this Act. Title IV: Negotiations and Other Actions - Requires the USTR to enter into negotiations with Japan to enter into a bilateral agreement that: (1) provides a phased-in increase in the use by transplanted motor vehicle manufacturers of domestically-produced motor vehicle parts to the point where such parts constitute 60 percent or more of the total parts used in the production of such vehicles; and (2) eliminates those aspects of the Japanese automotive distribution system that affect the access of domestically-produced motor vehicle parts to Japanese markets. Directs the USTR to enter into negotiations with representatives of the European Community, Japan, and the governments of other major vehicle-producing countries to enter into multilateral agreements that rationalize world-wide market access and production of motor vehicles and motor vehicle parts. Considers acts, practices, and policies of Japan (including, but not limited to, acts, policies, and practices utilized in the Japanese automotive distribution system known as "Keiretsu") that affect the access of manufacturers of domestic motor vehicle parts to the Japanese market as being unjustifiable and burdensome or restrictive to U.S. commerce, according to the Trade Act of 1974. Adds to response authority under such Act authority to increase the percentage of domestically-produced motor vehicle parts used in the production of motor vehicles for purposes of the qualification of Japanese manufacturers as domestic vehicle manufacturers. Specifies certain objectives to be included in negotiations with Japan if the USTR decides to take action with respect to such practices. Requires the USTR to make certain estimates with respect to the percentage of the Japanese market that is accounted for by domestic motor vehicle parts manufacturers. Directs the Secretary to commence an antidumping duty investigation under the Tariff Act of 1930 to determine whether imports or sales (or the likelihood of sales) of Japanese motor vehicle parts to the United States warrant the imposition of antidumping duties. Requires the Secretary of the Treasury to study and report to the Congress on the extent to which: (1) "Keiretsu" operations in the United States are in compliance with the internal revenue laws, particularly those relating to transfer pricing; and (2) the Internal Revenue Service is auditing such operations. Amends the Harmonized Tariff Schedule of the United States to classify for the purposes of tariff treatment certain light trucks as motor vehicles for the transport of goods.
United States · United States Congress · 22 January 1992
Amends the Emergency Unemployment Compensation Act of 1991 (Public Law 102-164) to extend through March 31, 1993, the emergency unemployment program (as well as provisions for extended railroad unemployment insurance benefits during periods of high national unemployment).
United States · United States Congress · 21 January 1992
Expresses the sense of the Senate that it objects to: (1) comments made by Japan's Speaker of the House with respect to the American worker; and (2) statements made by Prime Minister Kiichi Miyazawa undermining President Bush's trade mission there.
United States · United States Congress · 27 November 1991
Amends the Resolution Trust Corporation Refinancing, Restructuring, and Improvement Act of 1991 to delete section 618, which provides for the risk-weighting of housing loans for purposes of capital requirements.
United States · United States Congress · 26 November 1991
Social Security Service Preservation Act of 1991 - Amends the Congressional Budget Act of 1974, the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act), and the Budget Enforcement Act of 1991 to exclude social security administrative expenses from the budget. Exempts such expenses from sequester. Sets forth baseline amounts for FY 1992 through 1996 for such expenses. Provides for decreasing the discretionary spending limit for the domestic category for FY 1992 through 1995.
United States · United States Congress · 26 November 1991
Nuclear Testing Moratorium Act - Prohibits any funds made available under any law from being used to conduct any explosive nuclear weapons test during the one-year period following the enactment of this Act unless the President certifies to the Congress that the Soviet Union or a successor state has conducted such a test during such period.
United States · United States Congress · 26 November 1991
Comprehensive Child Health Immunization Act - Amends the Public Health Service Act (PHSA) to require the Secretary of Health and Human Services to publish in the Federal Register a designation of those Standards for Immunization Practices, developed and published by the Centers for Disease Control (CDC) under the auspices of the National Vaccine Advisory Committee (standards), that the Secretary determines can be implemented without cost. Directs the Secretary to promulgate regulations that require: (1) all individuals or entities receiving assistance from the Secretary for public sector immunization and social service programs, or for private sector immunization services provided through reimbursements made under the Social Security Act (SSA) or with vaccines made available by the CDC, to comply with the standards; and (2) States receiving Federal funds that are used to provide vaccines to ensure that recipients of such vaccines adhere to the standards. Requires the Secretary to utilize and expand existing audit procedures to monitor compliance. Authorizes the Secretary to provide assistance to enable entities that receive Federal immunization grant funds to implement those standards that the Secretary determines will necessitate the commitment of additional financial resources and increase the access of children to immunizations. Authorizes appropriations. Directs the Secretary to: (1) develop, for use by States in enrolling and recertifying individuals with respect to programs under the PHSA, SSA, special food program of the Child Nutrition Act, and other programs designated by the Secretary, model questions concerning immunization status and medical history and model packets of information concerning the risks and benefits associated with vaccines, locations of immunization providers with respect to each State, and other material determined appropriate by the Secretary; and (2) require States to incorporate the model questions into the forms and procedures utilized for such programs and to provide the appropriate information so developed to recipients of benefits provided under such programs. Requires: (1) such model questions and informational packets to be administered and provided to recipients of benefits under other federally administered health programs; and (2) the Secretary to develop and apply, and require States to apply, procedures relating to the referral of individuals for immunization services, including a plan for the provision of transportation assistance for children eligible to receive assistance under the SSA. Amends the SSA to require a State, to be eligible to receive payments for Aid to Families with Dependent Children and family support services and for social services block grants, to provide assurances to the Secretary that child care providers within the State that receive assistance will utilize the questions concerning immunization status with respect to the children served and provide such information as developed pursuant to this Act to their parents or guardians. Amends the National School Lunch Act to bar participation by institutions unless they provide such assurances. Amends the Child Care and Development Block Grant Act of 1990 to require States to provide such assurances to qualify for grants under such Act. Amends the PHSA to direct the Secretary to award demonstration grants to enable eligible State and local entities to fully implement plans for the Infant Immunization Initiative. Sets forth provisions regarding: (1) eligible entities; (2) maintenance of support; (3) grant amounts (based on the size and demonstrated need of the entity); (4) use of grants (such as for the establishment of express vaccination facilities in health clinics, the provision of vaccinations in hospital emergency rooms, through in-home visits and in day or child care centers, Head Start institutions, and in schools, the establishment of mobile vaccination teams, and other activities determined appropriate by the Secretary); (5) grants to local communities for innovative programs designed to increase access to immunizations; and (6) reporting requirements. Authorizes appropriations. Authorizes the Secretary to provide assistance to specified State and local entities to support the additional operational activities of immunization sites necessary to maintain compliance with the standards relating to infrastructure changes and to support innovative approaches designed to increase the access of children to immunization services. Authorizes appropriations. Directs the Secretary to provide for the development and distribution of consumer educational materials concerning childhood immunizations. Authorizes appropriations. Directs the Secretary to modify regulations with respect to the Early and Periodic Screening, Diagnosis and Treatment program under the SSA to require States to undertake aggressive outreach efforts in contacting parents concerning the immunization of their children and in tracking the immunization status of children through information submitted to the State from immunization providers seeking reimbursement under such Act. Authorizes appropriations to the CDC to pay the costs associated with the utilization of the National Health Interview Survey compiled by the National Center for Health Statistics. Amends the PHSA to direct the Secretary to establish a research and demonstration grant program to award to States or other entities determined appropriate by the Secretary grants for the development of computerized immunization registries. Sets forth provisions regarding: (1) application requirements; (2) the use of grant funds (to develop and implement a computerized system for the identification and tracking of children for immunization purposes, to identify appropriate mechanisms for collecting, updating, maintaining, and accessing data concerning the immunization of children, to implement procedures under which vaccine providers will have access to the current immunization records of their patients, and to carry out any other activities determined appropriate by the Secretary); (3) reporting requirements; (4) development of a nationwide, computerized registry containing immunization information concerning children throughout the United States and procedures to collect information, to give health care providers access to information, and to track the immunization status of children; and (5) coordination with other programs. Authorizes appropriations for grants and for the purchase of computer equipment. Amends the PHSA and the SSA to require the Secretary to establish demonstration programs under which grants will be awarded to enable eligible States to purchase vaccines for distribution to, and use by, private health care providers. Sets forth provisions regarding: (1) eligibility of States for grants; (2) maintenance of support; (3) use of grant funds; and (4) reporting requirements. Authorizes appropriations. Amends the PHSA to direct the Secretary to establish and administer a National Fund for Disease Outbreak Control. Authorizes appropriations. Directs the Secretary, upon the determination by the Secretary that an unanticipated disease outbreak requiring additional vaccine purchases occurs, to utilize the Fund to provide the CDC with the resources necessary to control the spread of such disease through the implementation of necessary preventive measures, including the reimmunization of children in disease-affected areas who have not yet received the recommended second-dose immunization against the disease. Requires the Director of the National Vaccine Program to make appropriations available to appropriate Federal agencies to enable such agencies to carry out special research with respect to the development of: (1) vaccines that are safe and effective in younger infants and newborns; (2) vaccine combinations to decrease the number of injections and required vaccine provider visits; and (3) new vaccines, including vaccines for chicken pox and rotovirus strains common throughout the United States. Directs the CDC to develop program guidance for all entities receiving a grant under this Act or any other childhood immunization grant under the PHSA requiring grantees to: (1) describe in detail their objectives, plans, and specific activities to reach out to high-risk populations for immunization purposes; and (2) submit end-of-year reports to the Director of the CDC. Directs the Secretary to report to the appropriate congressional committees concerning the immunization status of pre-school and school-aged children nationwide.
United States · United States Congress · 26 November 1991
Equal Remedies Act of 1991 - Amends Federal law relating to damages in cases of intentional employment discrimination to remove provisions limiting the dollar amount of damages awarded for pecuniary and nonpecuniary losses and punitive damages.
United States · United States Congress · 25 November 1991
Establishes a Commission on the Bicentennial of the United States' Democratic Party to coordinate ceremonial events and related activities during 1992. Requires the Commission to submit periodic reports and a final one to the Speaker of the House of Representatives and the President Pro tempore of the Senate on its activities. Terminates the Commission on February 13, 1993, unless otherwise provided by law.
United States · United States Congress · 22 November 1991
Urges the President to renew the Voluntary Restraint Agreement with Japan and Taiwan for an additional five years in order to continue to protect national security and ensure industrial competitiveness.
United States · United States Congress · 20 November 1991
Medicare Cancer Coverage Improvement Act of 1991 - Amends title XVIII (Medicare) of the Social Security Act to cover: (1) any use of a drug in an anticancer chemotherapeutic regimen if such use has been approved by the Food and Drug Administration, published in peer-review medical literature, or included in one or more of three specified medical compendia; and (2) an oral form of a drug prescribed for such a use in an anticancer chemotherapeutic regimen if the drug contains the same active ingredients as a drug that would be covered if administered as incident to a physician's service. Requires a study and report to specified congressional committees on Medicare coverage of patient care costs associated with clinical trials of new cancer therapies.
United States · United States Congress · 19 November 1991
Coal Industry Retiree Health Benefit Act of 1991 - Amends the Internal Revenue Code to establish the Coal Industry Retiree Health Benefit Corporation to administer a program for the provision of retiree health benefits in the coal industry. Establishes the Coal Industry Retiree Benefit Fund for the deposit of all amounts received by the Corporation. Requires the following payments to the Corporation: (1) an hourly premium on each hour worked in coal production by employees by each person that produces coal for use or for sale; (2) a per-ton premium obligation on the importer of coal; and (3) an annual per beneficiary premium by each last signatory operator and each other employer. Sets forth the eligibility requirements for benefits for orphan miners, and spouses and dependents or orphan miners or deceased coal miners. Requires the Corporation to provide medical and death benefits to such persons. Directs the Corporation to develop managed care rules applicable to the payment of benefits. Establishes the United Mine Workers of America 1991 Benefit Fund as an employee welfare benefit plan consisting of the merger of excess assets from certain closed plans. Sets forth eligibility requirements for benefits from such Fund. Requires the last signatory operator of any individual receiving retiree health care benefits as of February 1, 1993 from an individual employer plan maintained pursuant to a coal wage agreement to provide retiree health care benefits to such individual. Provides for the determination and disposition of excess pension assets to the Corporation or the 1991 Benefit Fund.
United States · United States Congress · 14 November 1991
Expresses the sense of the Congress that: (1) the President should suspend all International Military Educational Training Program funds to the Government of Indonesia, request a report to the UN General Assembly by the United Nations (UN) Special Rapporteur on Torture on the November 12, 1991, massacre of civilians in East Timor by Indonesian security forces, support the introduction of a resolution in the General Assembly instructing the UN Commission on Human Rights to appoint a Special Rapporteur for East Timor, and request that the Indonesian Government permit an investigation by the UN Special Rapporteur on Summary and Arbitrary Executions of the situation in East Timor and elsewhere in Indonesia and establish an independent commission to investigate the cause of the atrocity and to assist the prosecution of those responsible for the massacre; (2) the American Ambassador to Indonesia should immediately visit East Timor to investigate reports of the atrocity and of additional repression by Indonesian authorities; (3) the American policy of de facto acceptance of Indonesia's incorporation of East Timor should be reassessed.
United States · United States Congress · 12 November 1991
Amends the Internal Revenue Code to extend for one year the following expiring provisions: (1) the credit for increasing research activities; (2) the targeted jobs credit; (3) the tax exclusion for employer-provided educational assistance; (4) the authority to issue qualified small issue bonds to finance manufacturing facilities and farm property; (5) the itemized deduction for health insurance costs of self-employed individuals; (6) the authority to issue mortgage revenue bonds and mortgage credit certificates; (7) the rules on allocating research and experimental expenditures in determining income from sources within or without the United States; (8) the low-income housing credit; (9) the energy investment credit for solar and geothermal property; (10) the credit for clinical testing expenses for certain drugs for rare diseases or conditions; and (11) the minimum tax exception for gifts of appreciated tangible property.
United States · United States Congress · 7 November 1991
Enterprise Capital Formation Act of 1991 - Amends the Internal Revenue Code to allow a deduction for gain on investments in new small business stock (seed capital) held for at least five years. Establishes special rules for such investments. Provides for determining the maximum capital gains rate for small business net capital gain or seed capital gain. Treats capital gains on the sale of such stock as a preference item for purposes of the minimum tax.
United States · United States Congress · 7 November 1991
Emergency Unemployment Compensation Act of 1991 - Title I: Emergency Unemployment Compensation Program - Establishes an emergency unemployment compensation program. Allows any State to enter into and participate in an agreement with the Secretary of Labor (the Secretary) under which the State agency which administers the State unemployment compensation law will make payments of emergency unemployment compensation: (1) to individuals who have exhausted all rights to regular compensation under State law, have no rights to such regular compensation or any additional State or Federal compensation, and are not receiving Canadian compensation; and (2) for any week of unemployment beginning in the individual's eligibility period. Sets forth provisions relating to exhaustion of regular benefits and weekly amount of emergency benefits equal to regular benefits. Authorizes a State Governor, in a period of a seven or eight percent total unemployment rate in that State (as defined under this Act), to elect to trigger an extended compensation period to provide emergency unemployment compensation to individuals who have exhausted their rights to regular compensation under State law. Requires a State, under such an agreement, to establish an emergency unemployment compensation account with respect to the benefit year of each eligible individual who files an application. Limits benefit payments to not more than the amount in the individual's account. Sets forth formulas for determining the amount in such account. Provides that the applicable limit in such account shall be equal to: (1) 20 for an eight-percent period, i.e. one triggered by a total unemployment rate (TUR) of eight percent or more in the State, seasonally adjusted, for the most recent six calendar months with available data; (2) 13 for a seven-percent period; and (3) seven for a six-percent period or for any other period. Sets forth special rules relating to such applicable limits. Requires reduction in such account by the amount of extended benefits received by the individual relating to the same benefit year under the Federal-State Extended Unemployment Compensation Act of 1970. Sets the weekly benefit amount at the amount of regular compensation (including dependents' allowances) payable under the State law to the individual for such week for total unemployment. Provides for determination of periods and applicable triggers. Provides for a minimum period of at least 13 weeks. Provides, in general, that no emergency unemployment compensation shall be payable to any individual under this Act for any week beginning: (1) before the later of November 17, 1991, or the first week following the week in which an agreement under this Act is entered into; or (2) after August 1, 1992. Sets forth transition and reachback provisions for the eligibility of certain individuals for such benefits, as exceptions to such general rule. Provides for payments to States having such agreements for emergency unemployment compensation. Sets forth financing provisions. Requires that funds in the extended unemployment compensation account of the Unemployment Trust Fund be used to make payments to States having agreements under this Act. Sets forth provisions relating to fraud and overpayments. Defines the eligible period under this Act. Provides that in no event shall an individual's period of eligibility include any weeks after the 39th week after the end of the benefit year for which the individual exhausted rights to regular compensation or extended compensation. Title II: Demonstration Program to Provide Job Search Assistance - Directs the Secretary to carry out a demonstration program to determine the feasibility of implementing job search assistance programs. Requires selection of three States to participate in such program, based on specified criteria. Requires that at least one of these States will replicate a prior successful demonstration project for job search assistance. Sets forth requirements for the program agreement with these States. Requires a job search assistance program, for purposes of this title, to: (1) require certain unemployment compensation recipients to participate in a qualified intensive job search program (the program) after receiving such compensation for at least six but not more than ten weeks during any benefit year; (2) entitle such individuals to an intensive job search program voucher; and (3) disqualify those who do not satisfactorily participate in such program from receiving such compensation for a specified period of not more than ten weeks. Makes such program requirements applicable to such recipients if, during a specified three-year period, they had at least 126 weeks of employment at wages of $30 or more a week with their last employer (or an equivalent amount computed under prescribed regulations). Sets forth exceptions to such program requirements and program qualifications. Provides that such vouchers entitle the organization (including the State employment service) providing the program to a payment from the State agency equal to the lesser of: (1) the reasonable costs of providing the program; or (2) the average weekly benefit amount in the State. Requires Federal payments from the extended unemployment compensation account to each participating State's account in the Unemployment Trust Fund in an amount equal to the payments made by the State agency for such program vouchers. Provides for payments on a calendar month basis, and for certification by the Secretary. Directs the Secretary to submit two interim reports and a final report to the Congress on the demonstration program under this title. Title III: Other Provisions - Amends specified Federal law to repeal certain limitations on payment of unemployment compensation to former members of the armed forces. Reduces the length of required active duty by reserves for purposes of such payment. Amends the Federal Unemployment Tax Act (FUTA) provisions of the Internal Revenue Code to allow optional unemployment benefits for certain school employees, by making denial of such benefits discretionary rather than mandatory. Amends the Railroad Unemployment Insurance Act to provide temporary extended railroad unemployment insurance benefits, to railroad employees who have less than ten years of service, for certain periods of high national unemployment. Provides for such extended benefits for up to 13 weeks (65 days of unemployment), through July 4, 1992. Sets forth transition and reachback provisions. Amends the Social Security Act to establish an Advisory Council on Unemployment Compensation. Directs the Secretary to establish such a council by February 1, 1992, and every fourth year thereafter. Requires each such council to evaluate the unemployment compensation program. Sets forth membership and staff provisions. Requires each council to report to the President and the Congress by February 1 of the second year following the year in which it is required to be established. Requires the first Council report to include findings and recommendations on determining eligibility for extended unemployment benefits on the basis of unemployment statistics for regions, States, or subdivisions of States. Directs the Secretary, within 12 months, to report to the Congress a proposal for revising the method of allocating grants among the States for administration of the unemployment insurance program. Prohibits the Secretary from revising such method until 12 months after such report is submitted to the Congress. Directs the Secretary to give special consideration to providing services to dislocated workers in the Washington and Oregon timber industries in determining specified programs and activities to be funded under the Job Training Partnership Act in FY 1991 and 1992. Title IV: Budgetary Provisions - Subtitle A: Emergency Treatment - Provides that the following emergency designation provisions shall take effect only if, on or before the enactment date of this Act, the President: (1) has not submitted to the Congress either of the two written declarations described under specified effectiveness provisions of subtitles B and C; or (2) has submitted to the Congress both of such declarations. Provides that all direct spending amounts provided, and all appropriations authorized, by this Act shall be treated as emergency requirements designated by the President and the Congress under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act). Subtitle B: Reductions in Foreign Aid and Other Spending - Provides that this subtitle shall take effect only if the President: (1) submits to the Congress, not later than the enactment date of this Act, a written declaration of need for reductions in foreign aid and other spending; and (2) has not submitted, on or before such date, the written declaration described in subtitle C. Part I: Foreign Aid Reductions - Provides for reductions in foreign aid. Decreases certain discretionary spending limits in new budget authority, and outlays (under the Congressional Budget Act of 1974, as amended by the Balanced Budget and Emergency Deficit Control Act of 1985) for specified international categories and discretionary categories. Prohibits any such reductions from being achieved through reduction of: (1) domestic discretionary spending; or (2) assistance to the Camp David countries. Part II: Collection of Nontax Debts - Amends the Deficit Reduction Act to 1984 to provide for permanent extension of provisions relating to collection of nontax debts owed to Federal agencies. Part III: Guaranteed Student Loans - Amends title IV (Student Assistance) of the Higher Education of 1965 (HEA) to revise provisions relating to the Stafford student loan program (including guaranteed student loans and federally-insured student loans). Requires, in the case of such student loan applicants over age 21, that the lender: (1) obtain a credit report; and (2) require a cosigner for such applicants who have adverse credit histories. Allows the lender to charge such applicants for the actual cost of such credit reports, up to $25. Requires the lender to obtain the borrower's driver's license number, if any, at the time of application for such a student loan. Directs eligible institutions to require borrowers of any student loan under HEA to supply the following exit interview information: (1) their expected permanent address after leaving the institution; (2) the name and address of their expected employer; and (3) the name and address of their next of kin. Requires student loan interest-subsidy insurance program agreements to require the lender to obtain the borrower's authorization for entry of judgment against the borrower in the event of default. Provides for wage garnishment for student loan collection. Authorizes a guaranty agency, or the Secretary where appropriate, to garnish the disposable pay of an individual to collect the amount owed or the required repayment, subject to certain conditions. Provides for data matching. Authorizes the Secretary of Education to obtain from Federal agencies specified information relating to an individual for student loan collection purposes. Amends the Higher Education Technical Amendments of 1991 (P.L. 102-26) to revise provisions relating to limitation of actions for collection of student loan repayments and grant overpayments. Subtitle C: Alternative Financing Provisions - Provides that this subtitle and parts II and III of subtitle B shall take effect only if the President: (1) submits to the Congress, not later than the enactment date of this Act, a written declaration of the need for the financing provisions under this subtitle; and (2) has not submitted, on or before such date, the written declaration described in subtitle B. Amends the Federal Unemployment Tax Act (FUTA) provisions of the Internal Revenue Code to extend the surtax imposed on employers through 1996. Amends the Internal Revenue Code to limit the use of the preceding year's tax for purposes of determining individual estimated tax payments. Subtitle D: General Budgetary Provisions - Exempts payments (including budget authority and outlays for administrative expenses incurred in connection with this Act) relating to emergency unemployment compensation under titles I, II, and III of this Act from any order issued under specified sequestration provisions of the Balanced Budget and Emergency Deficit Control Act of 1985. Provides that all receipts and direct spending amounts provided, and all appropriations authorized, by this Act shall be counted as zero for all purposes under the Balanced Budget and Emergency Deficit Control Act of 1985 and for purposes of all points of order under the Congressional Budget Act of 1974, with specified exceptions for considering such amounts for: (1) construction of the baseline for the President's budget and the congressional budget; and (2) adjustment of the maximum deficit amount to reflect up-to-date reestimates of the effects of this Act on the deficit.
United States · United States Congress · 7 November 1991
Resolution Trust Corporation Reform Act of 1991 - Title I: Reform of the RTC - Abolishes the Oversight Board of the Resolution Trust Corporation (the Corporation). Vests management of the Corporation in its Board of Directors. Directs the Board of Directors to establish a National Housing Advisory Board to advise it on issues related to low-income housing. Requires the Corporation to provide the Secretary of the Treasury with quarterly financing reports. Sets forth the rights of Federal Deposit Insurance Corporation employees assigned to the Corporation. Title II: Disposition of Property by Resolution Trust Corporation - Amends the Federal Home Loan Bank Act to: (1) require the Corporation to record the reasons for selling any property in a distressed area for less than the minimum disposition price; (2) set forth condominium disposition and anti-speculation guidelines; (3) require the Corporation to make available for acquisition by any minority or women's depository institution those savings association branches located in predominatly minority neighborhoods for which it has been appointed conservator or receiver; (4) require the Corporation to review its seller financing procedures and endeavor to arrange appropriate financing to State and local governments seeking to acquire real property assets of institutions subject to the Corporation's jurisdiction; (5) require the Corporation to use competitive bidding methods; (6) set forth guidelines for the identification, disposition, and protection of Corporation properties with natural, cultural, recreational, or scientific value of special significance; and (7) require the Corporation to establish an Office of Dispute Resolution. Title III: Miscellaneous - Suspends Corporation funding if it does not provide the Congress with independently audited financial statements within specified deadlines. Precludes insurance coverage for uninsured depositors. Mandates disclosure of certain Corporation salaried executives whose compensation exceeds a specified level. Provides employee protections and remedies for Corporation employees and the employees of a Corporation contractor with respect to whistle-blowing activities. Requires the Comptroller General to report to the Congress regarding a feasibility study on the privatization of Corporation functions.
United States · United States Congress · 6 November 1991
Tax Fairness and Savings Incentive Act of 1991 - Title I: Tax Credit for Children - Amends the Internal Revenue Code to allow a tax credit of $300 per qualifying child. Title II: Retirement Savings Incentives - Subtitle A: Retirement Savings Incentives - Removes the limitations on deductions for individual retirement accounts (IRAs) and provides a cost of living adjustment for deductible amounts. Establishes special individual retirement accounts that are nondeductible. Makes such accounts nontaxable if earnings on contributions are held for at least five years. Applies the early withdrawal penalty to distributions made before the end of the five year-period. Subtitle B: Penalty-Free Distributions - Provides exemptions from the ten-percent penalty on early withdrawals from individual retirement plans for: (1) first home purchases; (2) higher education expenses; and (2) financially devastating medical expenses. Requires contributions to be held in certain IRAs (other than special IRAs) for at least five years prior to distributions. Title III: Reduction in Defense Spending - Sets forth limits on budget outlays and authority for defense spending for FY 1993 through 1997. Amends the Congressional Budget Act of 1974 to prohibit the Congress from exceeding such limits. Provides for reducing maximum deficit amounts. Prohibits sequestration under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act).
United States · United States Congress · 5 November 1991
Expresses the sense of the Congress that: (1) the leaders of Armenia, Azerbaijan, Byelorussia (a.k.a. Belarus), Georgia, Kazakhstan, Kyrgyzstan (a.k.a. Kirghizia), Moldavia (a.k.a. Moldova), Russia, Tajikistan, Turkmenistan, Ukraine, and Uzbekistan should accept and implement all commitments on human rights, fundamental freedoms, and humanitarian cooperation contained in the Helsinki Final Act, the Charter of Paris for a New Europe, or any other document of the Conference on Security and Cooperation in Europe; and (2) the President should convey to the leaders of these republics that respect for human rights and fundamental freedoms is a vital element in achieving genuine security and cooperation in Europe and should keep the Congress informed of the status of human rights and fundamental freedoms in each of these republics.
United States · United States Congress · 1 November 1991
Amends the Internal Revenue Code with respect to foreign companies carrying on insurance business in the United States. Requires the use of domestic company tax return data from the same taxable year as the year for which minimum effectively connected net investment income calculations are made. Requires the use of a carryover account for year-to-year income comparisons. Allows a foreign company to elect to use the individualized company yield method for determining such company's minimum effectively connected net investment income. Bases such method on United States dollar-denominated assets.
United States · United States Congress · 1 November 1991
Expresses the sense of the Senate that, unless the authorities and military forces conducting military operations against the Republic of Croatia immediately comply with the terms of the ceasefires previously negotiated by the European Community, United States policy should be to: (1) recognize the Republics of Slovenia and Croatia as independent states; (2) freeze all assets in the United States in which the Republic of Serbia has any interest and break off all commerce or any form of assistance or cooperation between the United States and Serbia; (3) offer humanitarian assistance to Croatia; (4) place Serbia on notice that continued military action will cause the United States to place this issue on the agenda of the United Nations Security Council as an international act of aggression and call for sanctions; and (5) require of Croatian authorities a clear commitment to protect the rights of Serbs living within Croatia and demand a formal commitment on their part to accept international inspection and, if necessary, arbitration to protect those rights.
United States · United States Congress · 30 October 1991
Resolution Trust Corporation Refinancing Act of 1991 - Title I: Resolution Trust Corporation Refinancing - Amends the Federal Home Loan Bank Act to provide additional funding to the RTC to complete the resolution of failed thrifts. Increases the RTC working capital borrowing limit. Amends the Federal Deposit Insurance Act to extend until September 30, 1993, the period during which the Office of Thrift Supervision must appoint the RTC as conservator or receiver of failed thrifts. Title II: Restructuring of the Oversight Board and the Resolution Trust Corporation - Resolution Trust Corporation Restructuring Act of 1991 - Amends the Federal Home Loan Bank Act to limit the accountability of the Oversight Board to performance of its duties under such Act. Revises the composition of the Board. Authorizes the RTC to develop and establish overall goals and policies and authorizes the Board to review and require modification of such goals and policies. Provides for the management of the RTC by its Board of Directors instead of the FDIC. Revises the composition of the RTC Board of Directors. Revises RTC personnel provisions with respect to the use of FDIC employees. Provides for the appointment of a chief executive oficer to the RTC by the Oversight Board. Amends the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 to provide for the rights of FDIC employees assigned to the RTC at the time of its termination. Authorizes the Oversight Board to remove the RTC Board of Directors for cause and to appoint a new Board of Directors.
United States · United States Congress · 24 October 1991
Better Access to Affordable Health Care Act of 1991 - Title I: Improvements in Health Insurance Affordability for Small Employers - Amends the Internal Revenue code to raise from 25 to 100 percent the deduction for self-employed individuals for health insurance premiums and makes the deduction permanent. Directs the Secretary of Health and Human Services (the Secretary) to make grants to up to 15 States for the establishment and operation of small employer health insurance purchasing programs. Permits grant funds to be used to finance administrative costs associated with developing and operating a group purchasing program for small employers. Authorizes appropriations. Requires a report to the Congress from the Secretary concerning the feasibility of establishing a requirement that health insurers must make available plans providing that payments to providers be made using Medicare (title XVIII of the Social Security Act) payment rules. Title II: Improvements in Health Insurance for Small Employers - Amends the Social Security Act to add a new title, Title XXI: Standards for Small Employer Health Insurance and Certification of Managed Care Plans. Directs the Secretary to request the National Association of Insurance Commissioners to develop model standards and regulations concerning requirements for health insurance plans for small employers. Requires such plans to provide for: (1) guaranteed eligibility; (2) guaranteed availability; and (3) guaranteed renewability. Prohibits: (1) an insurer from refusing to renew or terminate a plan, except for nonpayment of premiums, fraud, or failure to maintain minimum participation rates; and (2) for certain services, discrimination based on health status. Sets limits controlling the variation of premium charges permitted among all small employers insured by an insurer. Requires the full disclosure of an insurer's rating practices. Requires a health insurance plan for small employers to offer: (1) both a standard and basic benefit package; and (2) a managed care option, if the insurer also offers such an option to other employers. Provides, under both the standard and basic package, for coverage of: (1) inpatient and outpatient hospital care; (2) inpatient and outpatient physician services; (3) diagnostic tests; and (4) preventive services. Provides, in addition, under the standard plan: (1) for the coverage of certain mental health care; (2) that, except as specified, there will be no limits on the amount, scope, or duration of benefits, and (3) for specified limits on deductibles, copayment, coinsurance, and out-of-pocket expenses. Provides under the basic plan that: (1) premiums, deductibles, copayments, or other cost-sharing may be imposed, but does not specify in what amounts; and (2) there shall be an out-of-pocket limit, but does not specify such limit. Amends the Internal Revenue Code to impose an excise tax of 25 percent of gross premiums on the issuer of any health insurance plan to a small employer, if the plan does not meet the requirements of title XXI. Sets forth study and reporting requirements. Title III: Improvements in Portability of Private Health Insurance - Imposes an excise tax of $100 per day, with respect to a covered individual, on a group health plan for its failure to provide coverage for a preexisting condition, subject to stated exceptions. Title IV: Health Care Cost Containment - Establishes a Health Care Cost Commission which shall report annually to the President and the Congress on national health care costs. Authorizes appropriations. Requires the Secretary of Health and Human Services, under title XXI of the Social Security Act, to establish a process for the certification of managed care plans and utilization review programs. Sets forth requirements for certification. Amends the Public Health Service Act to direct the Administrator of the Agency for Health Care Policy and Research to develop outcomes research and practice parameters for mental health services, including at least the diagnosis and treatment of childhood attention deficit syndrome disorders and manic depression. Amends Part A (General Provisions) of title XI of the Social Security Act to authorize appropriations for research outcomes of health care services and procedures. Title V: Medicare Prevention Benefits - Amends part B (Supplementary Medical Insurance) of title XVIII (Medicare) of the Social Security Act to establish frequency and payment limits for screening for fecal-occult blood tests and screening flexible sigmoidoscopies. Amends Medicare part C (Miscellaneous Provisions) to provide coverage for tetanus-diphtheria boosters and their administration. Provides Medicare coverage for well-child services, which include routine office visits, immunizations, laboratory tests, and preventive dental care. Expands the coverage of a screening mammography to provide for one such screening annually for all covered women over age 49. Directs the Secretary to establish and provide for a series of ongoing demonstration projects which provide coverage for specified preventive services, including: (1) glaucoma screening; (2) cholesterol screening; (3) osteoporosis screening and treatment; (4) screening services for pregnant women; (5) assessments for individuals beginning at age 65 or 75; and (5) other appropriate services. Authorizes appropriations.
![Official portrait of Sen. Riegle, Donald W., Jr. [D-MI]](https://www.congress.gov/img/member/r000249_200.jpg)