United States · United States Congress · 14 May 1992
Emergency Short Term Assistance for American Youth Act of 1992 - Designates the amounts described in this Act as emergency requirements for all purposes of the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act). Makes emergency supplemental appropriations to provide short-term assistance for the following programs for children and youth: (1) Head Start Act services, during the summer months (including services through family literacy projects); (2) compensatory education for disadvantaged students, during the summer months, under chapter 1 of title I of the elementary and Secondary Education Act of 1965 (including projects related to arts and drama, academic subjects, literacy, recreation, conflict management, and dropout prevention); (3) summer youth employment and training programs, under part B of title II of the Job Training Partnership Act; and (4) the Operation Weed and Seed demonstration program carried out by the Department of Justice and other Federal entities. Sets forth requirements and formulas for the allocation of such funds.
United States · United States Congress · 14 May 1992
Nonconventional Fuels Act of 1992 - Amends the Internal Revenue Code to reduce the limitation on the use of the credit for producing fuel from a nonconventional source. Permits carryforwards of unused credits. Makes such credit permanent.
United States · United States Congress · 13 May 1992
Vietnam Veterans Commemorative Coin Act - Directs the Secretary of the Treasury to issue a specified number of one-dollar silver coins to commemorate the heroic service of veterans who served during the Vietnam War and the 10th anniversary of the dedication of the Vietnam Veterans Memorial. Sets forth certain features of such coins and provides for their design, issuance, and sale. Requires that all sales include a surcharge of $7 per coin. Requires that all surcharges be paid to the Vietnam Veterans Assistance Fund for specified veteran programs and services.
United States · United States Congress · 12 May 1992
Equitable Health Care for Severe Mental Illnesses Act of 1992 - Declares that it is the policy of the United States that: (1) persons with severe mental illnesses must not be discriminated against in health care; and (2) health care coverage, provided through any financing, must provide for the treatment of severe mental illnesses in a way that is equitable and commensurate with that provided for other major illnesses. Designates as consistent with that policy any plan which incorporates specified elements.
United States · United States Congress · 7 May 1992
Medicare Geographic Data Accuracy Act of 1992 - Amends title XVIII (Medicare) of the Social Security Act to require the Secretary of Health and Human Services to consult with State medical societies in revising the geographic adjustment factors used to determine reimbursements for physician services under part B (Supplementary Medical Insurance) of Medicare. Requires the Secretary to base geographic-cost-of-practice indices under Medicare upon the most recent available data.
United States · United States Congress · 6 May 1992
Amends the Federal Food, Drug, and Cosmetic Act to allow, on order of a veterinarian: (1) a new animal drug approved for one use to be used for a different purpose; and (2) a new drug approved for human use to be used in non-food producing animals.
United States · United States Congress · 6 May 1992
Congratulates the residents of Jerusalem and the people of Israel on the 25th anniversary of the reunification of that city. Urges that: (1) Jerusalem remain an undivided city in which the rights of every ethnic and religious group are protected; and (2) the President and Secretary of State issue an unequivocal statement in support of such principle.
United States · United States Congress · 5 May 1992
Petroleum Marketing Practices Act Amendments of 1992 - Amends the Petroleum Marketing Practices Act to allow as grounds for nonrenewal of a franchise relationship the failure of the parties to agree to changes to the franchise provisions as long as such failure is not the result of the franchisor's insistence for the purpose of converting a franchisee operation into one operated by the franchisor's employees or agents (that is, turning the franchise into a company-owned station). Prohibits a State or any political subdivision from implementing any law or regulation which requires payment for a franchisee's goodwill upon either termination or nonrenewal of a franchise. Permits State law to specify the terms and conditions under which a franchise or franchise relationship may be transferred to a franchisee's designated successor upon the franchisee's death. Requires a franchisor that does not wish to exercise its underlying lease options to lease or purchase the marketing premises, to offer to assign them to the franchisee as a prerequisite to termination or nonrenewal of the franchise relationship. Bars a franchisor from requiring, as a condition of the franchise relationship, that the franchisee waive or release its rights under Federal or State law. Declares invalid and unenforceable any franchise provision which specifies that franchise interpretation or enforcement shall be governed by the law of any State other than the one in which the franchisee has its principal place of business.
United States · United States Congress · 29 April 1992
Adds the Defense Language Institute Foreign Language Center to those educational centers for which the Secretary of the Army is authorized to prescribe the compensation of civilian faculty members. (Currently, civilian faculty members of the Center are paid under the civil service general compensation schedule.) Makes such amended provision applicable also to persons employed at the Army War College or the United States Army Command and General Staff College on or after February 28, 1990. Allows individuals employed as professors, instructors, or lecturers at the Center before the enactment of this Act to choose whether to be paid under the former or revised compensation schedule.
United States · United States Congress · 28 April 1992
Title I: Interagency Council on the Homeless - Amends the Stewart B. McKinney Homeless Assistance Act to extend the authorization of appropriations for the Interagency Council on the Homeless, and the Council's authority, through October 1, 1994. Title II: Federal Emergency Management Food and Shelter Program - Amends the Stewart B. McKinney Homeless Assistance Act to extend the authorization of appropriations for the Federal emergency management food and shelter program.
United States · United States Congress · 9 April 1992
Department of Energy Laboratory Technology Partnership Act of 1992 - Establishes the Department of Energy (DOE) partnership program under which the Secretary of Energy must ensure that departmental laboratories enter into research partnerships with industry, educational institutions, and other Federal agencies. Authorizes the Secretary to establish Secretary of Energy Partnerships to develop research and demonstration activities listed in the biennial National Critical Technologies Report or in other specified areas. Grants such partnerships the same preference they would receive under the Stevenson-Wydler Technology Innovation Act of 1980 if they agree that products embodying inventions made under a cooperative research and development agreement will be manufactured substantially in the United States. Directs the Secretary to encourage research partnerships with minority educational institutions and private sector entities owned or controlled by disadvantaged individuals. Cites the technology research and demonstration areas which such partnerships may target. Directs the Secretary to: (1) encourage the exchange of scientists and engineers among departmental laboratories, educational institutions, industry, and other Federal agencies; (2) provide fellowships to facilitate personnel exchanges from such areas; (3) provide education and training and further partnerships; (4) develop evaluation mechanisms; (5) develop a management plan for implementation of this Act; and (6) report biennially to the Congress on its implementation. Directs the Secretary to establish the Laboratory Partnership Advisory Board to provide guidance on the implementation of this Act. Amends the Department of Energy Organization Act to: (1) increase the number of DOE Under Secretaries from one to three and the number of Assistant Secretaries from eight to 11; and (2) establish the position of General Counsel. Requires the Secretary to make recommendations to the Congress regarding establishment of an Office of Technology Research within DOE. Directs the Secretary to establish a Laboratory Career Path Program to recruit employees of departmental laboratories to serve in positions in DOE. (Currently such transfers are unlawful.) Sets forth mechanisms to ensure the integrity of service that the proscription against such transfer was meant to achieve.
United States · United States Congress · 2 April 1992
Child Support Tax Equity Act of 1992 - Declares that nothing in this Act should be construed to affect the right of an individual or State to receive child support payments or the obligation of an individual to pay child support. Amends the Internal Revenue Code to allow a nonbusiness bad debt deduction for unpaid child support payments. Limits such deduction to $10,000 per child. Allows such deduction to taxpayers whose gross income does not exceed $40,000 and who are owed payments of at least $500. Requires payments to be delinquent during the entire taxable year. Provides a cost-of-living adjustment for amounts under this Act. Requires subsequent payments to be included in the gross income of the recipient. Requires any taxable unpaid child support payments of a taxpayer to be treated as amounts includible in gross income by reason of the discharge of indebtedness of the taxpayer. Allows a deduction for subsequently made payments.
United States · United States Congress · 2 April 1992
John Heinz Competitive Excellence Award Act of 1992 - Establishes the John Heinz Excellence Award, to be evidenced by a national medal coined and provided to the U.S. Senate by the U.S. Mint. Allows two such separate awards to be presented annually (one to a qualifying individual, including Federal, State, or local government employees, and one to a qualifying organization, institution, or business). Prohibits presentation of an award within a category in a given year if there is no qualified individual, organization, institution, or business recommended by the selection panel established by this Act. Sets forth qualification criteria for such awards. Requires the Senate majority and minority leaders to present such award to an individual and an organization, institution, or business that has demonstrated excellence in promoting U.S. industrial competitiveness in the international marketplace through technological innovation, productivity improvement, or improved competitive strategies. Directs the Office of Technology Assessment to: (1) ensure that all nominees receive a detailed summary of any evaluation conducted of such nominee; and (2) make available to the nominee and the public a summary of each award winner's competitiveness strategy (excluding proprietary information unless the award winner consents).
United States · United States Congress · 1 April 1992
Amends the Clayton Act to include a specified antidumping provision among U.S. antitrust laws. Amends such antidumping provision of the Unfair Competition Act of 1916 to allow any person who is injured in her or his property or business by the sale or importation of an article made in a foreign country to bring a civil action against the manufacturer, exporter, or related importer of such article if: (1) the article is imported or sold in the United States at less than its foreign market or constructed value; or (2) the foreign country or person or organization of such country is providing (directly or indirectly) a subsidy with respect to the manufacture, production, or exportation of such article; and (3) the sale or importation causes or threatens material injury to U.S. industry or labor or prevents the establishment or modernization of U.S. industry. Restricts the court jurisdiction of such an action to the District Court of the District of Columbia or the Court of International Trade. Entitles a prevailing party to appropriate equitable relief, or if such relief is inadequate, to compensatory damages and legal expenses. Sets a four-year statute of limitations for actions under this Act. Permits the United States to intervene in an action under this Act as a matter of right. Subjects any court order under this Act to nullification by the President. Allows any person who is injured in his or her business or property by the fraudulent, grossly negligent, or negligent entry or introduction of merchandise into U.S. commerce to bring a civil action in the District Court of the District of Columbia or the Court of International Trade, without respect to the amount in controversy. Entitles a prevailing party to appropriate equitable relief or, if such relief is inadequate, compensatory damages and legal expenses. Permits the United States to intervene in such an action as a matter of right. Subjects any court order to nullification by the President. Expresses the sense of the Congress that this Act is consistent with the General Agreement on Tariffs and Trade.
United States · United States Congress · 1 April 1992
National Children's Advocacy Program Act of 1992 - Requires the Director of the Office of Juvenile Justice and Delinquency Prevention, in coordination with the Director of the National Center on Child Abuse and Neglect, to establish a national children's advocacy program of centers to provide information, services, and assistance so that communities can establish multidisciplinary programs that respond to child abuse. Provides for solicitation of proposals from applicants to operate such centers, proposal criteria, management plans, selection of proposals, funding of the centers, and program coordination. Requires regular monitoring and evaluation of each center's activities, annual reports, discontinuation of funding in cases of failure to implement program activities, and solicitation of new proposals upon discontinuation of funding for any center. Requires the two Directors to: (1) establish a children's advocacy advisory board to develop identified goals and program objectives; and (2) review annually the solicitation and selection process and program activities of each center. Directs the Attorney General and the Secretary of Health and Human Services to send to the Congress an annual, detailed review of the progress of such program activities. Authorizes appropriations.
United States · United States Congress · 1 April 1992
Prohibits any member or employee of the Senate from receiving from a congressional or other Federal entity any service or benefit at Government expense or at a discount that is of a kind or in an amount not typically provided by employers or that is not necessary or appropriate for the member or employee to perform his or her duties. Establishes the Commission on Senate Perquisites. Requires the Sergeant at Arms and Doorkeeper of the Senate to report to the Commission on: (1) the services and benefits available to Senate members and employees that are not equally available to all other persons or that are available in or near the Senate buildings at below fair market value; and (2) how such services and benefits contribute to the members' and employees' performance of their duties. Requires the Commission, upon receipt of such report, to review the services and benefits provided to Senate members and employees. Directs the Commission to report to the majority and minority leaders of the Senate proposing introduction of a resolution that: (1) describes those benefits and services that may not properly be made available in or near Senate buildings by Government or private sector employees at the expense of Senate members and employees; and (2) directs the appropriate Senate officers to arrange for the provision of such services and benefits at fair market value. Authorizes any Senate member to introduce such a resolution and provides for its consideration. Requires all payments received for such services and benefits provided by Government employees and all rent and other payments received from private contractors that provide such services and benefits to be paid into the deficit reduction account of the Treasury.
United States · United States Congress · 26 March 1992
National Triad Program Act - Requires the Director of the National Institute of Justice to conduct a national assessment of: (1) the nature and extent of crimes against the elderly; (2) the needs of law enforcement, health, and social service organizations in working to prevent, identify, investigate, and provide assistance to victims of such crimes; and (3) promising strategies to respond effectively to those challenges. Specifies that such assessment shall address: (1) the analysis and synthesis of data from a range of sources; (2) the problems of elderly who are living alone or in high crime areas and who are abused and neglected, and the fear of victimization; (3) the identification of strategies and techniques that have been shown to be effective or which show promise; (4) the analysis of the factors that enhance or inhibit development of a coordinated response by law enforcement, health care, and social service providers; and (5) the research agenda needed to develop a comprehensive understanding of the problems of crimes against the elderly. Requires the Director to disseminate the results of such assessment. Authorizes the Director to make awards to coalitions of local law enforcement agencies, victim service providers, and organizations representing the elderly for pilot programs and field tests of promising strategies and models for forging partnerships for crime prevention and service provision. Specifies that pilot programs funded under this Act may include existing general service coalitions of law enforcement, victim service, and elder advocate organizations that wish to use additional funds to work at a particular problem in their community or to target a particular geographic area in need of intensive services. Authorizes the Director to make awards to: (1) coalitions of national law enforcement, victim service, and elder advocate organizations for training and technical assistance in implementing pilot programs; (2) research organizations to investigate the types of elder victimization shown by the assessment to present particularly critical problems or emerging crimes about which little is known, to evaluate the effectiveness of selected pilot programs, and to conduct research and development identified as being critical; and (3) public service advertising coalitions to increase public awareness of, and promote ideas or programs to prevent, crimes against the elderly. Authorizes appropriations.
United States · United States Congress · 24 March 1992
Rural Health Care Protection and Improvement Act of 1992 - Amends title XVIII of the Social Security Act to extend through March 31, 1995 (currently, 1993) special payments under part A of Medicare for the operating costs of inpatient services of small, rural Medicare-dependent hospitals. Amends the Omnibus Budget Reconciliation Act of 1987 to extend the rural health transition grant program through 1997 (currently, 1989). Amends the Public Health Service Act to authorize the Secretary of Health and Human Services to make grants to demonstrate the effectiveness of outreach to populations in rural areas that do not normally seek or have adequate access to health or mental health services. Sets forth provisions with respect to: (1) the mission of the outreach projects; and (2) the composition of the program. Authorizes appropriations.
United States · United States Congress · 24 March 1992
Medicare-Dependent Hospital Relief Act of 1992 - Amends title XVIII (Medicare) of the Social Security Act to extend through March 31, 1994 (currently, 1993) special payments under part A of Medicare for the operating costs of inpatient services of small, rural Medicare-dependent hospitals.
United States · United States Congress · 24 March 1992
Every Fifth Child Act - Makes appropriations for FY 1993, out of any money in the Treasury not otherwise appropriated, in specified amounts to begin a phase-in toward full funding of: (1) the special supplemental food program for women, infants, and children (WIC) under the Child Nutrition Act of 1966; (2) Head Start programs under the Head Start Act; and (3) the Job Corps program under the Job Training Partnership Act. Expresses the sense of the Congress that such programs should receive specified minimum levels of funding to allow: (1) the WIC program to be fully funded through FY 1996; (2) Head Start programs to be fully funded through FY 1998; and (3) the Job Corps to establish at least 50 additional centers and serve at least 50 percent more of low-income disadvantaged youth by the year 2000.
United States · United States Congress · 5 March 1992
Expresses the sense of the Congress that: (1) an appropriate commemoration of the 50th anniversary of the Mariana Islands campaign of World War II should be planned; and (2) the Secretary of the Interior should take steps to ensure by June 15, 1994, the completion of a visitor center at the War in the Pacific National Historical Park, Guam, and one at the American Memorial Park, Saipan, for the interpretation of the campaign. Increases the authorization of appropriations for such parks.
United States · United States Congress · 5 March 1992
Amends title XVIII (Medicare) of the Social Security Act to allow a person to sell or issue to an individual entitled to benefits under part A (Hospital Insurance) or enrolled under part B (Supplementary Medical Insurance) of Medicare a Medicare supplemental insurance (Medigap) policy providing for benefits which duplicate health benefits to which such individual is otherwise entitled, provided such benefits are payable to or on behalf of an individual without regard to other health benefit coverage of such individual. Makes it unlawful for a person to issue or sell a Medigap policy to an individual entitled to benefits under Medicare part A or enrolled under Medicare part B with knowledge that such policy duplicates health benefits to which such individual is otherwise entitled under another Medigap policy. Provides criminal penalties for violations of this paragraph. Provides that the amendments made by this Act shall take effect as if included in the Omnibus Budget Reconciliation Act of 1990.
United States · United States Congress · 5 March 1992
Economic and Employment Impact Act of 1992 - Directs the Comptroller General to prepare an economic and employment impact statement to accompany each bill, resolution, or conference report before it may be reported or otherwise considered on the floor of either House of Congress. Requires such statement to: (1) state the extent to which enactment of such legislation would result in increased costs to the private sector, individuals, or State and local governments; and (2) include a detailed assessment of the annual impact of such legislation on consumer and business costs, employment, the Gross Domestic Product, and other specified criteria. Provides that such statement may consist of a brief summary assessment in lieu of such detailed assessment if preliminary analysis indicates that the aggregate effect of the legislation as measured by such criteria is less than $10,000,000 or the loss of 1,000 jobs in national employment. Authorizes the Congress to waive the requirements of this paragraph at any time in which a declaration of war is in effect, or in response to a national security emergency at the request of the President. Makes it a point of order in either House of Congress to consider any legislation that does not include such a statement. Allows such point of order to be waived. Requires each regulation and proposed regulation promulgated by an executive department or agency to be accompanied by such a statement prepared by the department or agency. Requires such statement to be published in the Federal Register together with such regulation or proposed regulation. Authorizes the President to waive the requirements of this paragraph at any time in which a declaration of war is in effect, or in response to a national security emergency. Amends rule XXVI of the Standing Rules of the Senate to repeal provisions concerning congressional committee reports accompanying bills and resolutions.
United States · United States Congress · 5 March 1992
Expresses the sense of the Senate that: (1) the President, the member countries of the Missile Technology Control Regime (MTCR), the participants of the Middle East Peace Conference, and the international community in general should use the international sanction of condemnation to prevent the delivery of SCUD missiles and missile-related technology to Syria by the North Korean merchant ship Dae Hung Ho; and (2) Syria should demonstrate its desire for peace and acceptance of Israel's right to exist by terminating its agreement with North Korea for such delivery.
United States · United States Congress · 5 March 1992
Expresses the sense of the Senate that the United Nations should designate 1993 as the Year of the Tree in order to encourage the citizens of the world to plant trees.
United States · United States Congress · 27 February 1992
Bank and Thrift Disclosure Act of 1992 - Requires each appropriate banking agency to disclose to the public the reports of all examinations of each failed depository institution performed during the five-year period preceding its transfer, failure, or receipt of certain Federal depository insurance (or other Federal "bail-out" funds). Limits such disclosure requirement to an institution that received such funds while it was critically undercapitalized within the one-year period before its failure. Cites conditions under which public disclosure may be delayed because of threats to safety, soundness, or pending administrative, civil, or criminal investigations. Subjects a holding company of such a failed institution to the same public disclosure requirements, but excludes open institutions and affiliated solvent institutions. Mandates public disclosure of settlement agreements between the Resolution Trust Corporation or the Federal Deposit Insurance Corporation and any other party with respect to certain failed depository institutions. Applies the public disclosure requirements of this Act to specified kinds of failed institutions. Shields certain identifying and customer information from the disclosure requirements. Requires the appropriate banking agencies to: (1) make public disclosures of loans by insiders (senior personnel and principal shareholders) who have defaulted on loans made by a failed institution; and (2) provide the public with periodic updates of pending and settled lawsuits brought by such agencies involving transactions that caused a material loss to either the failed depository institution or to the deposit insurance fund. Directs the Comptroller General to selectively audit examination reports and public disclosures made by the appropriate banking agencies to assess their compliance with this Act.
United States · United States Congress · 27 February 1992
Amends the District of Columbia Code to impose a sentence of life in prison without parole, or death, for murder in the first degree in the District of Columbia.
United States · United States Congress · 27 February 1992
State Justice Institute Reauthorization Act of 1992 - Amends the State Justice Institute Act of 1984 to: (1) authorize appropriations through FY 1996 to carry out the activities of the State Justice Institute; and (2) restrict Institute grants and cooperative agreements to State or local governments (currently authorized for Federal, State, or local governments) other than a court.
United States · United States Congress · 26 February 1992
Rural Jobs and Investment Act of 1992 - Title I: Agriculture, Rural Development and Related Agencies - Subtitle A: Farmers Home Administration - Makes supplemental FY 1992 appropriations for: (1) rural housing loans; (2) rural housing repair loans; (3) rural rental housing loans; (4) rural rental multifamily housing loans; (5) rural water and sewer facility loans; (6) community facility loans; (7) the rural development loans program account; (8) rural water and waste disposal grants; (9) very low-income housing repair grants; (10) supervisory and technical assistance grants; (11) rural housing preservation grants; (12) rural development grants; and (13) local technical assistance grants. Subtitle B: Rural Electrification Administration - Provides supplemental FY 1992 appropriations for insured rural electrification loans. Subtitle C: Office of the Assistant Secretary for Science and Education - Provides supplemental FY 1992 appropriations for alternative agricultural research and commercialization. Title II: Interior - Makes supplemental FY 1992 appropriations for Department of Energy programs of: (1) low-income weatherization assistance; and (2) institutional energy conservation and the State energy conservation programs. Title III: Veterans Affairs and Housing and Urban Development - Provides supplemental FY 1992 appropriations for: (1) community development grants; (2) home investment partnerships; (3) water treatment works; and (4) State water pollution control revolving funds. Title IV: Commerce, Justice, and State - Provides supplemental FY 1992 appropriations for the Small Business Administration microloan demonstration program.
United States · United States Congress · 26 February 1992
States that the Congress calls for: (1) the President to terminate all cases in the Special Generalized System of Preferences (GSP) Review for Eastern and Central Europe that involve petitions for products considered and rejected, or petitions filed and rejected, in any previous GSP annual review, such as Goya cheese, prepared or preserved mushrooms, grape wine, glassware, and chinaware; (2) reaffirmation of the President's determinations of May 3, 1991; and (3) the determination that GSP program reauthorization should include the review of any discretion to waive the required three-year waiting period.
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.
![Official portrait of Sen. Shelby, Richard C. [R-AL]](https://www.congress.gov/img/member/s000320_200.jpg)