United States · United States Congress · 4 August 1998
Declares that Members of Congress should: (1) follow the example of Jacob Chestnut and John Gibson of the U.S. Capitol Police by living lives of love, respect, and integrity every day at all times, including on the floor of the Senate and House of Representatives; and (2) deserve the title "Honorable" by setting an example so that such individuals did not die in vain.
United States · United States Congress · 17 July 1998
Farm Life Extension Act of 1998 - Amends the Agricultural Market Transition Act to provide an alternative single payment for production flexibility contracts. Authorizes the financing of such payments' additional costs through issuance of Federal Agricultural Mortgage Corporation securities.
United States · United States Congress · 17 July 1998
Emergency Farm Financial Relief Act - Amends the Agricultural Market Transition Act to provide that FY 1999 production flexibility contract payments shall be paid at such time or times as the owner or producer so requests as long as payment is completed by such fiscal year's end.
United States · United States Congress · 16 July 1998
Agricultural Credit Improvement Act of 1998 - Amends the Consolidated Farm and Rural Development Act to prohibit agricultural loan guarantees to borrowers who have received debt forgiveness after a specified date. Authorizes emergency loans to be made to borrowers who have received debt forgiveness after a specified date. (Sec. 3) States that with respect to agricultural real estate, operating, and emergency loans, the primary factor in determining whether an applicant is primarily and directly engaged in farming or ranching shall be whether he or she participates in ongoing farm activities and decision making. (Sec. 4) Increases the respective limits and provides inflation indexing for guaranteed farm ownership and operating loans. (Sec. 5) Eliminates the prohibition on providing beginning farmer direct operating loans to persons who have operated a farm or ranch for more than five years. (Sec. 6) Gives loan and grant priority to projects that encourage farmer-owned value-added processing facilities. (Sec. 7) Requires borrowers under shared appreciation arrangements to be given notice of recapture. (Sec. 8) Provides for reservation and reallocation of specified loan funds for socially disadvantaged farmers and ranchers. (Sec. 9) Prohibits emergency loan denial based upon insufficient collateral if it is reasonably certain that the borrower will be able to repay the loan. (Sec. 10) Provides that under specified conditions a grower-shipper agreement shall not disqualify the applicant-grower from receiving a real estate, operating, or emergency loan.
United States · United States Congress · 14 July 1998
Agriculture Export Relief Act of 1998 - Amends the Arms Export Control Act to exempt, through September 30, 1999, Department of Agriculture assistance for the purchase or other provision of food or other agricultural commodities (including fertilizer, medicines, and medical equipment) from the prohibition against extensions of U.S. Government credit, credit guarantees, or other financial assistance to countries involved in the transfer or use of nuclear explosive devices.
United States · United States Congress · 11 June 1998
Expresses the sense of the Congress with respect to the implementation of the Food Quality Protection Act of 1996 and the related responsibilities of the Environmental Protection Agency.
United States · United States Congress · 3 June 1998
Urges the Board of Governors of the U.S. Postal Service to reject the recommended decision issued by the Postal Rate Commission on May 11, 1998, to the extent that it provides for any increase in postage rates.
United States · United States Congress · 22 May 1998
No Gun Tax Act of 1998 - Amends the Federal judicial code to prohibit a Federal officer, employee, or agent, including a State or local employee or officer acting on behalf of the United States (officer), from charging or collecting any fee in connection with a background check required in connection with the transfer of a firearm. Amends the Federal criminal code to prohibit and set penalties for the unlawful retention, or transfer to another person, of firearms background check information by such officer or by a Federal contractor or consultant after: (1) the 24-hour period beginning with the receipt of such information on an individual who is determined not to be prohibited from receiving a firearm; and (2) the five-year period beginning with the receipt of such information on an individual who is prohibited from receiving a firearm.
United States · United States Congress · 14 May 1998
TABLE OF CONTENTS: Title I: Predisaster Hazard Mitigation Title II: Streamlining and Cost Reduction Title III: Miscellaneous Disaster Mitigation Act of 1998 - Title I: Predisaster Hazard Mitigation - Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act (the Act) to require a State, in submitting a disaster preparedness and prevention program plan prior to receiving assistance under such Act, to set forth a comprehensive and detailed State program for mitigating against emergencies and major disasters, including provisions for prioritizing mitigation measures. (Sec. 103) Authorizes the President to make grants for the development and application of hazard identification technologies that can be used by Federal, State, and local governments and that will likely result in substantial savings over current hazard identification methods. (Sec. 104) Authorizes the President to establish a program to provide financial assistance to States and local governments for implementing predisaster hazard mitigation measures that reduce injuries, loss of life, and damage and destruction of property, including critical facilities and public infrastructure. Provides, with respect to such assistance program, for: (1) minimum and maximum per-State allocation of funds; (2) criteria for granting such assistance and determining appropriate amounts; (3) State Governor recommendations of no less than five local governments to receive such assistance; (4) a requirement that at least ten percent of the amount provided in a fiscal year be furnished for activities in communities of 3,000 or fewer individuals that are economically disadvantaged; (5) a Federal cost-share limit; (6) an authorization of appropriations for FY 1998 through 2000; and (7) a report from the President to the Congress on a process for transferring to State and local governments greater responsibility for administering the program. Title II: Streamlining and Cost Reduction - Directs the President to: (1) establish management cost rates for disaster preparedness and mitigation assistance grantees and subgrantees; and (2) review such rates at least every three years. (Sec. 202) Authorizes the President to make contributions to a private nonprofit facility for the repair, restoration, or replacement of such facility which is damaged or destroyed by a major disaster only if its owner or operator has applied for a disaster loan under the Small Business Act and has been determined to be ineligible for such loan. Limits the Federal share of assistance provided to 75 percent of the net eligible costs of the repair, restoration, or replacement of damaged public and private facilities. Allows a State, local government, or private nonprofit facility, in lieu of repairing, restoring, or replacing such damaged facilities, to receive the Federal cost share limit and repair other facilities or construct new facilities. Authorizes the President to modify the Federal cost share if such modification is likely to reduce the total amount of assistance provided. Provides for the determination of net eligible costs and the modification of such costs. Requires the President to establish an expert panel for the determination of such costs. (Sec. 203) Authorizes the President to provide financial assistance, and, if necessary, direct services to disaster victims who as a direct result of a major disaster have necessary expenses and serious needs for housing, personal property, medical, dental, or funeral services, transportation, and other needs. Authorizes the President to provide housing assistance to those who are displaced from their pre-disaster residence or whose residence is rendered uninhabitable as a result of such disaster. Includes as appropriate direct assistance the provision of other housing units. Limits the use of such units to 18 months, but allows the President to extend such period under extraordinary circumstances. Allows such assistance to include the repair or replacement of the original residence or permanent new housing construction in limited circumstances. Limits to $25,000 the individual or household assistance amount. (Sec. 204) Repeals a provision of the Act authorizing the President to make community disaster loans following major disasters. (Sec. 205) Authorizes a State desiring to administer its own hazard mitigation assistance program to submit for the President's approval an application for the delegation of such authority, under specified criteria. (Sec. 206) Directs the President to conduct and report to the Congress on a pilot program to determine the desirability of State administration of parts of the disaster mitigation assistance program established under the Act. (Sec. 207) Directs the Comptroller General to conduct studies to: (1) estimate the reduction in Federal disaster assistance that has resulted and is likely to result from the enactment of this Act; and (2) determine the current and future expected availability of insurance for public infrastructure eligible for assistance under the Act. Title III: Miscellaneous - Makes a technical correction to the short title of the Act.
United States · United States Congress · 14 May 1998
TABLE OF CONTENTS: Title I: Designation and Evaluation of Renewal Communities Title II: Tax Incentives for Renewal Communities Title III: Additional Provisions American Community Renewal Act of 1998 - Title I: Designation and Evaluation of Renewal Communities - Renewing American Communities Act of 1998 - Amends the Internal Revenue Code to authorize the Secretary of Housing and Urban Development to designate (upon local or State nomination) up to 100 renewal communities, of which at least 20 percent shall be in rural areas. Requires for nomination purposes that: (1) the area be experiencing high rates of poverty and unemployment and general distress; and (2) State and local governments enter into written contracts with neighborhood organizations to promote specified economic growth and employment activities. Treats renewal communities as labor surplus areas for all Federal law purposes. Title II: Tax Incentives for Renewal Communities - Amends the Internal Revenue Code to exclude from gross income capital gains on the sale or exchange of a qualified community asset (stock, business property, or partnership interest) held for more than five years. Allows a specified deduction for amounts paid into a family development account on behalf of an individual or another qualified individual who is a renewal community resident. Excludes from gross income account distributions used for qualified family development expenses (postsecondary education, first-home purchase, business capitalization, medical, and rollovers). Provides a penalty (with exceptions) in addition to inclusion as gross income for nonqualifying distributions. Provides for designation of up to 25 percent of qualifying renewal communities as matching demonstration areas eligible to receive family development account matching contributions. Authorizes: (1) designation of earned income tax credit payments for family development account deposit; (2) a commercial building revitalization tax credit; (3) increased first year expensing for renewal community businesses; (4) extension of environmental remediation cost expensing and the work opportunity credit for renewal communities; and (5) similar tax treatment of renewal communities and enterprise zones for specified youth residence requirements. (Sec. 205) Makes conforming amendments to provisions respecting: (1) tax on excess contributions and prohibited transactions; (2) trust and annuity information; (3) tax exemption applications; and (4) the commercial revitalization credit. Title III: Additional Provisions - Provides for local government transfer of unoccupied and substandard Department of Housing and Urban Development multifamily and single family housing in renewal communities, with subsequent disposition priority to be given to community development corporations. (Sec. 302) Amends the Public Health Service Act to make religious organizations eligible to administer specified substance prevention and abuse programs. Sets forth program provisions. (Sec. 303) Amends the Community Reinvestment Act of 1977 to provide that a financial institution's investments in community development organizations located in renewal communities may be considered in evaluations under such Act.
United States · United States Congress · 14 May 1998
Amends the Internal Revenue Code to set forth provisions for: (1) a small employer (100 or fewer employees) retirement plan; (2) a credit for the expenses of establishing such a plan; and (3) a model small employer retirement plan.
United States · United States Congress · 7 May 1998
American Economy Protection Act - Prohibits the use of Federal funds to implement the Kyoto Protocol to the United Nations Framework Convention on Climate Change, unless or until the Senate has given its advice and consent to ratification of the Protocol. Prohibits Federal agencies from having authority to promulgate regulations to limit the emissions of carbon dioxide, unless a law is enacted specifically granting such authority.
United States · United States Congress · 5 May 1998
Library of Congress Bicentennial Commemorative Coin Act of 1998 - Directs the Secretary of the Treasury to mint and issue five-dollar gold coins and one-dollar silver coins emblematic of the Library of Congress. Authorizes the Secretary to mint and issue $10 bimetallic coins of gold and platinum in lieu of the gold coins. Requires payment of coin sale surcharges to the Library of Congress Trust Fund Board to support Library activities.
United States · United States Congress · 1 April 1998
Selective Agricultural Embargoes Act of 1998 - Amends the Agricultural Trade Act of 1978 to direct the President, if he or she takes action to embargo the export under an export sales contract of an agricultural commodity to a country that is not part of an embargo on all exports to the country, to report to the Congress, not later than five days after imposing the embargo, on the reasons for such embargo and its proposed duration. Sets forth congressional procedures for termination of the embargo. Directs exporters of certain agricultural commodities (including plant nutrient materials) to report on a weekly basis to the Secretary of Agriculture certain information regarding their export under an export sales contract.
United States · United States Congress · 1 April 1998
Child Custody Protection Act - Amends the Federal criminal code to prohibit and set penalties for transporting an individual under age 18 across a State line to obtain an abortion if the requirements of a law in the State where the individual resides, requiring parental involvement in a minor's abortion decision, are not met before obtaining the abortion. Makes an exception if the abortion was necessary to save the life of the minor. Authorizes any parent or guardian who suffers legal harm from a violation to obtain appropriate relief in a civil action.
United States · United States Congress · 1 April 1998
Farm and Ranch Risk Management Act - Amends the Internal Revenue Code to allow individuals engaged in eligible farming businesses to deduct from gross income for any taxable year the amount (limited to 20 percent of the individual's taxable income for the year) paid into an interest-bearing Farm and Ranch Risk Management (FARRM) Account, created for the taxpayer's exclusive benefit. Requires withdrawal of contributions within five years, upon which they are taxable as ordinary income in the year of withdrawal. Deems a distribution, subject to income tax, of any deposits not actually distributed within five years, and prescribes an additional penalty tax of ten percent of any such deemed distribution.
United States · United States Congress · 19 March 1998
Authorizes the President to present, on behalf of the Congress, a gold medal to Gerald and Betty Ford in recognition of their dedicated public service and outstanding humanitarian contributions to the people of the United States. Authorizes appropriations. Authorizes the Secretary of the Treasury to strike and sell duplicate medals in bronze. Declares such medals to be national medals.
United States · United States Congress · 26 February 1998
Constitutional Amendment - Requires that a bill to increase the internal revenue shall laws shall require for final adoption in each House the concurrence of two-thirds of the whole of the number of that House, unless the bill does not increase the internal revenue by more than a de minimis amount. Permits the waiver of such requirement, for up to two years, if there is a declaration of war or if the United States is engaged in a military conflict which causes an imminent and serious threat to national security and is so declared by a joint resolution which becomes law.
United States · United States Congress · 25 February 1998
Credit Union Membership Protection Act - Amends the Federal Credit Union Act to permit any person who is a Federal credit union member as of February 25, 1998, to retain member status if such status would be lost as a result of Supreme Court decisions construing membership criteria in the cases of National Credit Union Administration v. First National Bank and Trust Company, et alia, and AT&T Family Federal Credit Union v. First National Bank and Trust Company, et alia.
United States · United States Congress · 25 February 1998
Credit Union Membership Protection Act - Amends the Federal Credit Union Act to permit any person who is a Federal credit union member as of February 25, 1998, to retain member status if such status would be lost as a result of a certain Supreme Court decision construing membership criteria.
United States · United States Congress · 24 February 1998
Dollars to the Classroom Act - Requires the Secretary of Education to award the total amount of certain applicable education funding directly to the States. (Sec. 2) Requires such direct awarding of all the funds (except those used for specified multiyear awards) that are appropriated for the Department of Education for the fiscal year for programs or activities under specified provisions of: (1) the Goals 2000: Educate America Act; (2) the Educational Research, Development, Disseminations, and Improvement Act of 1994; (3) the School-to-Work Opportunities Act of 1994; (4) the Elementary and Secondary Education Act of 1965 (ESEA); and (5) the Stewart B. McKinney Homeless Assistance Act. Sets deadlines for: (1) each State to conduct a census to determine, and report to the Secretary, the number of kindergarten through grade 12 students in the State for the academic year; and (2) the Secretary to publish and disburse the amount each State will receive under this Act for the succeeding fiscal year. Sets forth: (1) a formula for determination of such award amounts, based on relative numbers of such students in each State; and (2) penalties for false information. Provides for continuation of certain multiyear awards made prior to enactment of this Act. Requires award amounts under this Act to be paid to the State Governor, who shall make them available to the individual or entity in the State responsible for the State administration of Federal education funds. Prescribes requirements for the use of such funds, earmarking not less than 95 percent for distribution to local educational agencies (LEAs) for the costs of activities or services provided in the classroom that LEAs determine appropriate, excluding associated administrative expenses, but including nonadministrative expenses associated with statewide or districtwide initiatives directly affecting classroom learning. Prohibits: (1) any head of a Federal department or agency other than the Secretary from promulgating regulations under this Act; and (2) the Secretary from issuing any regulation regarding the type of classroom activities or services that may be assisted under this Act. (Sec. 3) Amends ESEA title I (Helping Disadvantaged Children Meet High Standards) to require the use of at least 95 percent of title I funds for an LEA for a fiscal year according to the requirements of this Act. Directs the Secretary to: (1) develop and implement a plan for streamlining regulations and eliminating bureaucracy so that 95 percent of such ESEA title I funds for LEAs are used for the costs of activities and services provided in the classroom; and (2) recommend to Congress legislation containing changes to Federal law needed for the use of such funds. (Sec. 4) Requires each LEA that receives funds under this Act to provide for the participation of children enrolled in private and home schools.
United States · United States Congress · 3 February 1998
Taxpayer Choice Act of 1998 - Amends the Internal Revenue Code to provide for an increase in: (1) the personal exemption amount; and (2) the exemption reduction (adjusted gross income) threshold amounts.
United States · United States Congress · 3 February 1998
Middle Class Tax Relief Act of 1998 - Amends the Internal Revenue Code to revise tax rates for: (1) married individuals filing joint returns and surviving spouses (eliminates the marriage penalty); (2) heads of households; (3) other individuals; and (4) estates and trusts.
United States · United States Congress · 27 January 1998
Tax Code Termination Act - Prohibits the imposition of any tax by the Internal Revenue Code: (1) for any taxable year beginning after December 31, 2001; and (2) in the case of any tax not imposed on the basis of a taxable year, on any taxable event or for any period after December 31, 2001. Excepts the: (1) tax on self-employment income (chapter 2 of the Code); (2) Federal Insurance Contributions Act (chapter 21 of the Code); and (3) Railroad Retirement Tax Act (chapter 22 of the Code). Declares that any new Federal tax system should be a simple and fair system.
United States · United States Congress · 27 January 1998
Expresses the sense of the Congress that: (1) child care assistance, when provided to families, should be provided regardless of whether a child is cared for by an at-home parent, family member, neighbor, or child care center; and (2) a key component to any quality child care proposal should include financial relief for those families where there is an at-home parent. Calls for no bias against at-home parents, and recognizes and applauds their sacrifices and efforts.
United States · United States Congress · 9 November 1997
Amends the Internal Revenue Code to: (1) increase the low-income State housing credit ceiling amount; and (2) provide for a cost-of-living adjustment for such amount.
United States · United States Congress · 6 November 1997
Amends the General Education Provisions Act to prohibit the use of funds provided to the Department of Education, or to an applicable program, to develop, plan, implement, or administer any national testing program. Amends the Elementary and Secondary Education Act of 1965 to establish a similar prohibition against use of certain funds (from the Fund for the Improvement Education) for any national testing program. Exempts from such funding prohibitions the Third International Mathematics and Science Study.
United States · United States Congress · 28 October 1997
TABLE OF CONTENTS: Title I: Service to Airports Not Receiving Sufficient Service Title II: Regional Air Service Incentive Program Airline Service Improvement Act of 1997 - Title I: Service to Airports Not Receiving Sufficient Service - Authorizes the Secretary of Transportation to grant exemptions pertaining to the use of slots (arrival and departure spaces) at high density airports in order to enable air carriers to provide nonstop air transportation using noise-compliant compliant aircraft between a high density airport and a small hub or nonhub airport that the Secretary determines is not receiving sufficient air service to and from the high density airport. Provides exemption limitations, including a limitation of no more than six exemptions per day for slots at Washington National Airport. Requires exemption decisions to be made by the Secretary within 120 days of application. Makes funds not otherwise obligated or expended for the Federal essential air service program available for: (1) air carrier service to airports not receiving sufficient air service; and (2) rural air safety at airports with less than 100,000 annual boardings. Requires a decision by the Secretary within 180 days after receipt of a complaint alleging that an air carrier has been or is engaging in an unfair method of competition in the provision or sale of air transportation. Title II: Regional Air Service Incentive Program - Authorizes the Secretary to guarantee any lender against loss on any loan made to a commuter air carrier (maximum seating capacity of 75 or less) or new entrant air carrier (less than five years of service) for the purchase of jet aircraft when such aircraft are to be used to provide service to underserved markets. Outlines loan conditions and limitations, including that: (1) such aircraft comply with certain Federal noise-level requirements; and (2) the air carrier agrees to provide service to the underserved market(s) for at least two years after being placed in service. Authorizes the Secretary to: (1) collect a loan guarantee fee from such lenders; and (2) be given, and make use of, Federal facilities and assistance in carrying out the incentive program. Terminates the above authority five years after the enactment of this Act. Authorizes appropriations.
United States · United States Congress · 24 October 1997
Superfund Recycling Equity Act of 1997- Amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 to absolve persons (other than owners or operators) who arranged for the recycling of recyclable material from liability for environmental response actions. Deems transactions involving scrap paper, plastic, glass, textiles, or rubber (other than whole tires) to be arranging for recycling if the person who arranged the transaction demonstrates that the following criteria were met: (1) the recyclable material met a commercial specification grade and a market existed for the material; (2) a substantial portion of the material was made available for use as a feedstock for the manufacture of a new saleable product; (3) the material (or product to be made from the material) could have been a replacement for a virgin raw material; and (4) with respect to transactions occurring 90 days after this Act's enactment, the person exercised reasonable care to determine that the facility where the material would be managed by another was in compliance with Federal, State, or local environmental laws or regulations. Deems transactions involving scrap metal to be arranging for recycling if the person who arranged the transaction demonstrates that: (1) the criteria for scrap materials were met; (2) he or she complied with applicable standards regarding activities associated with the recycling of scrap metals; and (3) the scrap metal was not melted prior to the transaction. Deems transactions involving spent lead-acid, nickel-cadmium, or other batteries to be arranging for recycling if the person involved demonstrates that: (1) the criteria for scrap materials were met; and (2) he or she complied with applicable Federal environmental regulations or standards regarding such batteries. Makes the exemptions from liability under this Act inapplicable if the person: (1) had an objectively reasonable basis to believe at the time of the recycling transaction that the recyclable material would not be recycled or would be burned as fuel or for energy recovery or incineration or that the consuming facility was not in compliance with Federal, State, or local environmental laws or regulations; (2) had reason to believe that hazardous substances had been added to the material for purposes other than processing for recycling; or (3) failed to exercise reasonable care with respect to the management of the material. Makes such exemptions inapplicable if the recyclable material contained polychlorinated biphenyls in excess of 50 parts per million or any new Federal standard or if such material is an item of scrap paper containing, at the time of recycling, a concentration of a hazardous substance determined to present a significant human health or environmental risk.
United States · United States Congress · 23 October 1997
Title I: Remedy Selection and Environmental Standards Title II: Community Participation and Human Health Subtitle A: Community Participation Subtitle B: Human Health Title III: Liability Reform Title IV: Brownfields Revitalization Title V: State Role Title VI: Natural Resources Damages Title VII: Oil Pollution Title VIII: Miscellaneous Title IX: Funding Subtitle A: Expenditures From the Hazardous Substance Superfund Subtitle B: 5-Year Extension of Hazardous Substance Superfund Superfund Acceleration, Fairness, and Efficiency Act - Title I: Remedy Selection and Environmental Standards - Amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA) to revise remedy selection provisions. Authorizes remedial actions to achieve protection of human health and the environment through: (1) treatment that reduces the toxicity, mobility, or volume of hazardous substances, pollutants, or contaminants; (2) natural attenuation; (3) containment or other controls to limit exposure or release; (4) removal of contaminated media; (5) a combination of treatment, containment, and removal; or (6) other methods of protection. (Current law requires that actions in which treatment which permanently and significantly reduces the volume, toxicity, or mobility of such substances is a principal element are to be preferred over actions not involving such treatment.) Requires the President to give preference to remedies that include a treatment component for discrete areas within a facility that contain: (1) high concentrations of highly toxic substances that present such a threat to human health or the environment that it would be imprudent to rely solely on remedies that exclude such component; or (2) high concentrations of such substances that cannot be controlled reliably through engineered barriers and therefore could present such threats if not treated. Directs the President, in any case in which a selected action allows hazardous substances to remain on-site at a facility above concentration levels that would be protective for unrestricted use, to: (1) include, as an integral component of the remedy, restrictions on the use of land, water or other resources to provide long-term health and environmental protection; (2) not determine the remedy to be complete until a mechanism is established to ensure ongoing monitoring and operation and maintenance of the remedy and until necessary institutional controls are implemented and subject to monitoring and enforcement; and (3) ensure that such controls remain in effect as long as necessary to protect human health and the environment. Authorizes the President to use institutional controls as a supplement to, but not as a substitute for, other response measures except in extraordinary circumstances. Establishes public notice requirements with respect to the selection of remedies at facilities relying on such controls. Directs the President to maintain a registry of restrictions on the use of land, water, or other resources through institutional controls that are included in final records of decision as an integral component of the remedy at facilities that are, or have been, on the National Priorities List (NPL). Requires the Administrator of the Environmental Protection Agency (EPA) to report annually to specified congressional committees on each record of decision signed during the previous fiscal year, the type of institutional controls and media affected, and the institution designated to monitor, enforce, and ensure compliance with such controls. (Sec. 104) Revises requirements for the degree of cleanup. Requires the President, in determining what is protective of human health and the environment, to conduct site-specific human health and ecological risk assessments. Bases human exposure assessments on the reasonably anticipated uses of land and water. Bases determinations of what is protective of plants and animals on the significance of impacts from a release or threatened release of hazardous substances to a local ecosystem and plant and animal communities or populations. Requires selected remedies to take into account reasonably anticipated beneficial uses of: (1) land at a facility and, as appropriate, of nearby property; and (2) groundwater that are or may be impacted by releases or threatened releases and the timing of such uses. Sets forth assumptions to be made by the Administrator regarding such uses. Requires remedial actions with respect to hazardous substances that will remain onsite to comply with requirements applicable to the operation of such actions and that will attain at least any promulgated concentration levels applicable to determining the level of cleanup for actions under: (1) a Federal environmental or facility siting law legally applicable to the substance concerned; or (2) a legally applicable State law that is identified by the State to the President as applicable at the facility to the proposed remedial alternative, that is of general applicability, and that is consistently applied to response actions in the State. Requires final remedies, to the extent technically practicable, to prevent impairment of any designated use of surface water under the Federal Water Pollution Control Act and to ensure that uncontaminated groundwater is protected from contamination unless: (1) the remedial action includes natural attenuation to facilitate restoration of groundwater to beneficial use within a reasonable period of time; (2) an alternative concentration limit has been adopted; or (3) the groundwater has no beneficial use. Requires final remedies to prevent or eliminate, at a minimum, human ingestion or exposure to drinking water containing hazardous substances in levels exceeding Maximum Contaminant Levels under the Safe Drinking Water Act, including the provision of an alternative water supply. (Sec. 105) Directs the President to consider new procedures for conducting remedial investigations and feasibility studies in an efficient, cost-effective, and timely manner. Provides for a phased approach to site characterization and remediation in which remedies are arrived at through a sequence of investigations and actions. (Sec. 106) Authorizes the President, to expedite and increase the efficiency of the remedy selection process, to establish generic remedies where such remedies are demonstrated to be effective in protecting human health and the environment. Permits such remedies to provide for consideration of site-specific factors along with generic approaches for particular categories of sites. Waives the requirement for a site-specific risk assessment (other than a baseline) in cases where generic remedies are applied. Permits the Administrator to issue waivers of generic remedies if information submitted by the interested party demonstrates that a generic remedy is inappropriate or that another alternative can protect human health and the environment through less costly means. (Sec. 107) Authorizes the President, in order to respond to a release or threatened release of a hazardous substance, to acquire a hazardous substance easement which limits or controls the use of land or other natural resources. Permits easements to be used whenever institutional controls have been selected as a component of a remedial action and the national contingency plan. Makes easements enforceable in perpetuity (unless terminated pursuant to this Act) against owners of affected property or persons who acquire interest in, or rights to use, the property. Sets forth provisions regarding the President's authority to assign easements to other parties. (Sec. 108) Requires risk assessments and characterizations conducted under CERCLA to: (1) provide objective assessments, estimates, and characterizations which neither minimize nor exaggerate the nature and magnitude of health and environmental risks; (2) distinguish scientific findings from other considerations; (3) be based on the best, relevant, and current scientific and technical information; and (4) be based on a careful analysis of the weight of scientific evidence that supports conclusions about a problem's potential health and environmental risk. Directs the President to: (1) update and publish exposure and ecological risk assessment guidelines consistent with such principles; and (2) conduct a study of the cancer potency values of 12 specified hazardous substances frequently found to pose significant risks at NPL facilities. (Sec. 109) Requires the President to establish a National Superfund Remedy Review Board to control remedy costs and to provide for protective, consistent, and cost-effective remedial decisions at NPL facilities. Directs the Board, for remedial alternatives identified after this Act's enactment date and following identification of a preferred remedy, to review remedies for NPL facilities for which the estimated cost of the preferred remedy exceeds $15 million. Permits the Board to review remedies for which the estimated cost is less than such amount, if requested. Authorizes the President to establish a different threshold for remedy review for U.S.-owned or operated facilities. Provides for public notice of such reviews. (Sec. 110) Directs the President to review past Superfund records of decision, upon request of an interested party within 12 months of this Act's enactment date, to ensure that such decisions reflect the current state of knowledge with respect to remediation science and technology and to improve the cost-effectiveness of site remediation while ensuring long-term health and environmental protection. Defines a past record of decision as one selecting a remedy for an NPL site that was signed prior to October 2, 1995, and that has not been reviewed pursuant to a specified EPA directive or otherwise updated since such date. Title II: Community Participation and Human Health - Subtitle A: Community Participation - Requires the President to take specified actions to provide for meaningful public participation in every significant phase of a response action at a facility listed or proposed for listing on the NPL (covered facilities). Permits Community Advisory Groups, affected Indian tribes and communities, local government officials, and State and local health officials to propose remedial alternatives to the President. (Sec. 203) Requires the President to make records relating to response actions at covered facilities available to the public throughout all phases of an action. Sets forth minimum requirements for documents made available to the public which describe risk to human health. (Sec. 204) Authorizes a State with an NPL site to establish a Superfund Site Information Office. Requires the Administrator to provide financial and other assistance to States for establishment and operation of such Offices. Directs the Administrator to establish such Offices within EPA for States that fail to do so. (Sec. 205) Revises provisions regarding grants for technical assistance to authorize the Administrator to make such grants to Community Advisory Groups or affected communities with respect to: (1) covered facilities; (2) facilities at which the Administrator is undertaking a response action anticipated to exceed one year; or (3) facilities at which a specified funding limit is anticipated to be reached. (Sec. 207) Sets forth specific notice and comment requirements to provide for public participation in removal actions. (Sec. 208) Requires the President to provide the opportunity for the establishment of a Community Advisory Group, a representative public forum, to achieve direct, regular, and meaningful consultation with all interested parties throughout all stages of a response action whenever: (1) the President determines such a group will be helpful; or (2) 25 individuals residing in the area in which the facility is located, or ten percent of the population of a locality in which the NPL facility is located, whichever is fewer, petition for a Group to be established. Authorizes such Groups to offer recommendations on the anticipated future use of land at a facility prior to the selection of a remedy. Authorizes the President to provide technical and administrative support for such Groups. (Sec. 209) Directs the Administrator to submit to the Congress and Superfund Site Information Offices a community study that includes an analysis of: (1) the duration of time between the discovery and listing of a facility; (2) the timing and nature of response actions; (3) the degree to which public views are reflected in response actions; (3) future land use determinations and use of institutional controls; (4) the population, race, ethnicity, and income characteristics of communities affected by facilities listed or proposed for listing on the NPL; and (5) the risk presented by each such facility. Requires periodic updates of such study. Directs the Administrator to institute necessary improvements or modifications to address any deficiencies identified by the study. Subtitle B: Human Health - Requires the Agency for Toxic Substances and Disease Registry (ATSDR) Administrator to develop and distribute educational materials on human health effects of hazardous substances to the public. Authorizes the ATSDR Administrator to provide grant or contract assistance to individuals who may be affected by releases or threatened releases when: (1) a public health assessment is conducted at an NPL facility; or (2) a facility is being evaluated for inclusion on the NPL. Authorizes and directs the ATSDR Administrator, pursuant to such grants or contracts, to provide diagnostic services, health data registries, and preventative public health education to communities affected by such releases. (Sec. 223) Requires the President, in setting priorities for remedial action under the national hazardous substance response plan (part of the national contingency plan for the removal of oil and hazardous substances), to place highest priority on facilities with releases resulting in actual ongoing human exposures at levels of public health concern or demonstrated adverse effects. (Sec. 224) Requires the Administrator to evaluate areas such as Indian country or poor rural communities that warrant special attention and identify up to five facilities in each EPA region that are likely to warrant inclusion on the NPL. Accords such facilities a priority in evaluation for NPL listing and scoring. Title III: Liability Reform - Revises limits on obligations from the Hazardous Substance Superfund (Superfund) to continue response actions. Bars the President from taking or requiring response actions at any facility after $4 million has been expended or two years have elapsed from the date of initial response unless the facility is on or proposed to be on the NPL or: (1) continued response actions are required to prevent or mitigate an emergency; (2) there is immediate risk to public health or welfare or the environment; and (3) such assistance will not be otherwise provided on a timely basis. Revises confidentiality requirements with respect to information regarding response actions and applies such requirements to contractors. (Sec. 302) Bars the President from issuing orders in connection with abatement actions to protect public health and the environment against any person who would not be liable for damages and costs described under general liability provisions. (Sec. 304) Absolves of liability for response costs and damages certain owners or operators and contiguous property owners, including persons who inherited the property concerned or received it by charitable donation and government entities that acquired property involuntarily or through eminent domain, if such persons: (1) did not cause or contribute to the hazardous substance release that caused the incurrence of response costs; and (2) exercised due care with respect to such substance. Exempts from liability construction contractors whose liability is based solely on construction contract activities and who did not know of the presence of hazardous substances and exercised due care upon discovery of such substances. Grants the United States a lien for unrecovered response costs on a facility for which the owner is not liable by reason of meeting the conditions described above. Prescribes conditions for such liens. Bars liens with respect to property: (1) for which the property owner preceding the current owner is not liable or has resolved liability; or (2) where an environmental assessment gave the owner or operator no reason to know of the release of hazardous substances. (Sec. 305) Absolves certain small businesses and de minimis parties of liability with respect to actions taken before October 23, 1997. Removes such exemption if the de minimis materials contribute significantly to response costs or to natural resource damages. Directs the Administrator to establish a small business Superfund assistance section within the EPA small business ombudsman office to provide assistance and information regarding CERCLA and the allocation and settlement processes. (Sec. 306) Revises contribution provisions to require an action by a potentially responsible party (PRP) against another PRP for recovery of costs to be commenced within the later of: (1) three years after completion of a removal action or within six years after initiation of physical on-site construction for a remedial action; or (2) three years after the date of judgment in any action for recovery or the date of any administrative order or judicial settlement for recovery of costs or damages. Provides that a person who has resolved liability to a State or an Indian tribe in an administrative or judicially approved settlement shall not be liable for claims by persons other than the United States regarding response costs or damages addressed in the settlement. Provides the same protection for persons who have resolved liability to the United States (except for liability to a State for remedial or removal action costs). Includes protection against all claims that may be asserted against the settling party for recovery of costs or damages paid by another person if addressed in the settlement, except claims based on contractual indemnification. Limits the right to seek contribution from other parties where: (1) the person asserting the right has waived such right in a settlement; (2) the person from whom the contribution is sought is not liable under CERCLA; or (3) the person from whom the contribution is sought has entered into a final settlement with the United States. Makes any person who commences a contribution action liable to the person against whom the action is brought for all reasonable costs of defending against the claim if the action: (1) is barred for the reasons stated above; (2) is brought against a person who is protected from suits by reason of settlement with the United States; or (3) is brought during a specified moratorium period. (Sec. 307) Expands the exemption from liability for response action contractors to include exemption from liability under State or local law unless a State has enacted a law determining liability of such contractors. Extends certain indemnification agreements made by the President with respect to negligence of response action contractors to any claims for negligence arising under State or local law. Extends certain provisions relating to surety bonds with respect to direct Federal procurement of response actions. Bars actions against contractors more than six years after the completion of work. Makes such prohibition inapplicable in cases of gross negligence or intentional misconduct or in States or political subdivisions where the State has enacted a statute determining liability for such contractors. (Sec. 308) Requires consent decrees pursuant to settlements to require the parties to attempt expeditiously to resolve disagreements concerning implementation of the remedial action informally with Federal and State agencies. Requires such decrees to provide authority for the Federal district court with jurisdiction to resolve disagreements. Authorizes the Administrator, if a PRP will be paying amounts to the President as part of a settlement for carrying out a response action, to accept ownership of a financial instrument running irrevocably to the benefit of the United States to conduct such response actions. Revises provisions regarding mixed funding to require the President to reimburse parties from Superfund where settlements or administrative orders require them to perform response actions at NPL sites where the costs will exceed the aggregate equitable shares of costs. Provides special conditions for funding with respect to settlements entered into, or orders issued, before October 23, 1997. Authorizes the President to delay reimbursements in fiscal years in which funds are unavailable. Requires (current law authorizes) the President to offer PRPs (currently, any person) who enter into settlement agreements that are in the public interest a final covenant not to sue concerning liability to the United States for response actions or costs, provided that: (1) the settling party agrees to perform a final remedial action for the release that is the subject of the settlement; (2) the agreement has been reached prior to the commencement of litigation against the settling party; (3) the settling party waives all contribution rights against other PRPs at the facility; (4) the settling party pays a premium that compensates for the risks of remedy failure, future liability, and unanticipated increases in the cost of any uncompleted action (unless the party is performing the action); (5) the remedial action does not rely on institutional controls to ensure continued health and environmental protection; and (6) the settlement is otherwise acceptable to the United States. Authorizes the President, for settlements for which covenants are unavailable, to provide any person with a covenant not to sue concerning any liability to the United States if the covenant not to sue is in the public interest. Makes PRPs who are natural persons, small businesses, or municipalities with a demonstrated limited ability to pay response costs eligible for expedited settlements. (Sec. 309) Absolves persons (other than owners or operators) who arranged for the recycling of recyclable material or who transported such material from liability for environmental response actions with respect to NPL facilities. Deems transactions involving scrap paper, plastic, glass, textiles, or rubber (other than whole tires) to be arranging for recycling if the person who arranged the transaction demonstrates that the following criteria were met: (1) the recyclable material met a commercial specification grade and a market existed for the material; (2) a substantial portion of the material was made available for use as a feedstock for the manufacture of a new saleable product; (3) the material (or product made from the material) could have been a replacement for a virgin raw material; and (4) with respect to transactions occurring 90 days after this Act's enactment, the person exercised reasonable care to determine that the facility where the material would be managed by another was in compliance with Federal, State, or local environmental laws or regulations. Deems transactions involving scrap metal to be arranging for recycling if the person who arranged the transaction demonstrates that: (1) the criteria for scrap materials were met; (2) he or she complied with applicable standards regarding activities associated with the recycling of scrap metals; and (3) the scrap metal was not melted prior to the transaction. Deems transactions involving spent lead-acid, nickel-cadmium, or other batteries to be arranging for recycling if the person involved demonstrates that: (1) the criteria for scrap materials were met; and (2) he or she complied with applicable Federal environmental standards regarding such batteries. Deems transactions involving used oil to be arranging for recycling if the person involved demonstrates that: (1) the recyclable material was sent to a facility that recycled used oil by using it as a feedstock for the manufacture of a new saleable product; (2) the material was not mixed with hazardous waste regardless of when generated; (3) the material (or product made from the material) could have been a replacement for a virgin raw material; (4) with respect to transactions occurring 90 days after this Act's enactment, the person exercised reasonable care to determine that the facility where the material would be managed by another was in compliance with Federal, State, or local environmental laws or regulations; (5) he or she was in compliance with standards for the management of used oil under the Solid Waste Disposal Act; and (6) the transaction was not for the purpose of recycling used oil by using it for dust suppression. Makes the exemptions from liability inapplicable if the person: (1) had an objectively reasonable basis to believe at the time of the recycling transaction that the recyclable material would not be recycled or would be burned as fuel or for energy recovery or incineration (in the case of materials other than used oil) or that the consuming facility was not in compliance with Federal, State, or local environmental laws or regulations; (2) had reason to believe that hazardous substances had been added to the material for purposes other than processing for recycling; or (3) failed to exercise reasonable care with respect to the management of the material. Makes such exemptions inapplicable if the recyclable material contained: (1) polychlorinated biphenyls in excess of the threshold for regulation under the Toxic Substances Control Act; or (2) a concentration of a solid waste determined by the Administrator to be inherently waste-like (including certain hazardous wastes and sludges) pursuant to specified Federal regulations. (Sec. 310) Requires the President, upon request of two or more PRPs at an NPL facility or vessel, to initiate an allocation for a response action at such facility or vessel if: (1) the action is not the subject of a consent decree entered, or an administrative order issued, before October 23, 1997; and (2) the aggregate costs of all actions at such facility or vessel are estimated to exceed $5 million. Provides for allocations, upon request of such parties, for actions that are undergoing construction pursuant to such decrees or orders if provided for under Section 311 of this Act. Makes the allocation process inapplicable to any U.S.-owned or operated facility or vessel and any facility or vessel for which there is only one PRP or for which there has been a final settlement, decree, or order that determines the allocated shares of all PRPs. Sets forth requirements for the President in initiating the allocation process. Authorizes the Administrator or the Attorney General, as representatives of Superfund, and any State that may be responsible for costs, to participate in allocation proceedings. Places a moratorium on litigation seeking recovery of response costs or contributions in connection with actions for which the President has initiated allocations until 150 days after issuance of the allocator's report or of a subsequent report under this section. Stays pending actions or claims, including those under State law, until such prescribed period unless the court determines that a stay will result in manifest injustice. Sets forth requirements for the selection of a neutral, third party allocator by PRPs or the President. Describes the allocator's authorities. Authorizes the allocator, based on collected information, to amend the list of PRPs to add, delete, or change the status of such parties. Permits allocation parties to submit the names of additional PRPs to the allocator. Sets forth procedures for the allocation of response costs to PRPs and Superfund by the allocator. Divides unattributable shares pro rata among the allocation parties and Superfund. Requires the allocator to issue an allocation report identifying the share of response costs attributable to each party, individually and by category, and to Superfund. Permits private allocations submitted by allocation parties to be adopted as the allocation report under certain conditions. Sets forth: (1) confidentiality requirements with respect to documents submitted to the allocator; (2) conditions under which the Administrator and Attorney General may reject the allocator's report; and (3) requirements for accepting settlements based on allocations. Authorizes the United States to commence an action against any allocation party that has not resolved its liability to the United States following an allocation. (Sec. 311) Sets forth conditions under which parties responsible for carrying out response actions pursuant to consent decrees entered, or administrative orders issued, before October 23, 1997, shall be entitled to mixed funding. Title IV: Brownfields Revitalization - Directs the President to establish a program to provide grants to eligible States or political subdivisions, including Indian tribes, for: (1) inventory and assessment of brownfield facilities; and (2) capitalization of revolving loan funds for remedial actions at such facilities. Defines a "brownfield facility" as real property with respect to which expansion or redevelopment is complicated by the presence or potential presence of a hazardous substance. Makes Superfund monies available for such grants. (Sec. 402) Authorizes the Administrator to provide technical and other assistance to States to establish and expand State voluntary cleanup programs. Makes limited amounts available from Superfund for FY 1998 through 2002 for such assistance. (Sec. 403) Bars the President or any person (other than a State), with respect to a facility that is not listed or proposed for listing on the NPL at which there is a release or threatened release of a hazardous substance, from taking an administrative or judicial enforcement action or bringing a civil action if a voluntary response action is being conducted under an approved State plan or the action has been certified as complete by a State. Makes exceptions to this prohibition if the State requests the President to take action or in certain cases of emergency, risk, or migration of contamination across State lines. Title V: State Role - Authorizes the Administrator to delegate authority to States to take specified actions at NPL facilities, including actions relating to response, liability, settlements, allocations, Federal facilities, remedy selections, and community participation. Sets forth administrative provisions and restrictions on such authority. Authorizes States to request delisting of NPL facilities for which responsibility has been transferred. Permits the Administrator to withdraw State authority under certain conditions. Sets forth conditions under which the President may take actions in States to which authorities have been delegated. (Sec. 502) Allows the Administrator to authorize States to implement a State hazardous substance response program in lieu of the response action authorities of this Act at any NPL facility. Sets forth administrative provisions and restrictions on such authority. Permits States to delist a facility from the NPL if no further action to address the contamination is necessary to protect health and the environment or cleanup is proceeding under the Solid Waste Disposal Act. Authorizes the Administrator to withdraw State authority under certain conditions. Sets forth conditions under which the President may take actions in States implementing State response programs. (Sec. 503) Requires the Administrator to provide grants to, or enter into contracts with, States to which authorities have been delegated. Revises provisions requiring contracts with States before remedial actions are provided to prohibit the Administrator or a State to which authorities have been delegated from providing any remedial action unless the State enters into an agreement providing assurances that it will pay ten percent of the costs of the action and the costs of operation and maintenance. (Sec. 506) Permits the President to add a facility to the NPL only with the concurrence of the Governor of the State in which the facility is located. Authorizes the President to add a facility without a Governor's concurrence 12 months following the request for concurrence if the Governor has not taken a response action to address the release or threatened release at the facility and the facility presents sufficient risks under the Hazard Ranking System to be listed as a national priority. Provides for deferrals to listing if long-term remedial action will be conducted under other Federal authorities or if remedial action that will provide long-term health and environmental protection is underway under a State response program. (Sec. 507) Extends certain provisions authorizing reimbursements by the President to local governments affected by releases or threatened releases to affected States as well. (Sec. 508) Sets forth provisions regarding enforcement and dispute resolution regarding remedy selection at Federal facilities for which authorities have been delegated to a State. Title VI: Natural Resources Damages - Revises provisions regarding liability for natural resources damages to include the governments of foreign countries whose natural resources are damaged in the list of parties to which a charged party may be liable. (Sec. 604) Sets forth provisions regarding the designation of trustees for natural resources by Indian tribes and foreign governments. (Sec. 606) Limits the measure of damages to a natural resource to: (1) reasonable costs of restoration; (2) the loss of use by the public of the resource prior to restoration, except that any loss before December 11, 1980 (CERCLA's enactment date), shall not be recoverable; and (3) costs of reasonable assessment of damages to the resource. Bars recovery for psychological damages. (Sec. 607) Sets forth requirements for damage assessments by Federal, State, Indian tribe, and foreign trustees. (Sec. 608) Requires all assessments to be adjudicated in a de novo trial in a Federal district court. Provides for public participation in the damage assessment process. Limits admissibility of relevant evidence that is not made public. (Sec. 610) Permits sums recovered by trustees to be available only for restoration, replacement, or acquisition of natural resources. (Sec. 611) Precludes trustees who receive compensation for natural resources damages or claims pursuant to this Act from recovering compensation for the same natural resource pursuant to any other State or Federal law. Bars recovery under such other laws if recovery for such resources is made under this Act. Prohibits double liability for such resources in the same manner as double recovery is barred. Bars recovery for natural resources damages where such damages and the release of a hazardous substance from which such damages resulted occurred wholly before December 11, 1980. (Sec. 613) Requires a foreign claimant, in order to recover such damages, to demonstrate that: (1) he or she has not been otherwise compensated for such damages; and (2) recovery is authorized by an agreement between the United States and the claimant's country or the Secretary of State has certified that such country provides a comparable remedy for U.S. claimants. Permits foreign claims for damages resulting from a release or threatened release in or on the territorial sea, internal waters, or adjacent shoreline of a foreign country only if the release is from: (1) an Outer Continental Shelf facility or a deepwater port; (2) a vessel in the navigable waters; or (3) a vessel carrying a hazardous substance as cargo between two places in the United States. (Sec. 614) Makes this title inapplicable to actions to recover natural resources damages in which a trial has begun before July 1, 1997, or in which a final settlement, decree, or order has been issued before such date. Title VII: Oil Pollution - Amends the Oil Pollution Act of 1990 to make amendments conforming to those made to CERCLA in Title VI of this Act with respect to natural resources damages, recovery, and liability. Title VIII: Miscellaneous - Expands CERCLA provisions regarding treatment of Indian tribes to afford Indian tribes the same treatment as States with respect to provisions regarding public participation and remedy selection. Deems references to State facilities under CERCLA to mean facilities on Federal Indian reservations as well. Requires the President to conduct a study of, and report to the Congress on, the health impacts on Indian tribes of pollutants, contaminants, and hazardous substances released from facilities listed on or proposed for listing on the NPL. (Sec. 803) Amends the Superfund Amendments and Reauthorization Act of 1986 to require certain grants for the training and education of workers engaged in hazardous waste removal or containment or emergency response activities to be made from Superfund. Allocates at least 20 percent of funds for such purposes to the training of minority and other community-based workers who are involved in such activities. Title IX: Funding - Subtitle A: Expenditures From the Hazardous Substance Superfund - Revises the list of activities for which expenditures from Superfund are authorized. Permits the President to use Superfund monies for administrative costs directly related to the costs of authorized activities. Bars the use of Superfund for response actions that are not removal actions with respect to non-NPL facilities. Repeals provisions regarding the assumption of certain liability by the Post-closure Liability Fund. (Sec. 902) Authorizes appropriations to Superfund for FY 1998 through 2002. Subtitle B: 5-Year Extension of Hazardous Substance Superfund - Amends the Internal Revenue Code to extend the environmental tax to taxable years beginning after December 31, 1997, and before January 1, 2003. Extends specified provisions regarding: (1) Superfund's financing rate; (2) limits on tax if the unobligated balance in Superfund exceeds a specified amount; and (3) the repayment deadline for advances made to Superfund.
United States · United States Congress · 21 October 1997
TABLE OF CONTENTS: Title I: Executive Branch Governance and Senior Management of the Internal Revenue Service Subtitle A: Executive Branch Governance and Senior Management Subtitle B: Personnel Flexibilities Title II: Electronic Filing Title III: Taxpayer Protection and Rights Subtitle A: Burden of Proof Subtitle B: Proceedings by Taxpayers Subtitle C: Relief for Innocent Spouses and for Taxpayers Unable to Manage Their Financial Affairs Due to Disabilities Subtitle D: Elimination of Interest Rate Differential on Overlapping Periods of Interest on Income Tax Overpayments and Underpayments Subtitle E: Protections for Taxpayers Subject to Audit or Collection Activities Subtitle F: Disclosures to Taxpayers Subtitle G: Low Income Taxpayer Clinics Subtitle H: Other Matters Subtitle I: Studies Title IV: Congressional Accountability for the Internal Revenue Service Subtitle A: Oversight Subtitle B: Budget Subtitle C: Tax Law Complexity Title V: Clarification of Deduction for Deferred Compensation Internal Revenue Service Restructuring and Reform Act of 1997 - Title I: Executive Branch Governance and Senior Management of the Internal Revenue Service - Subtitle A: Executive Branch Governance and Senior Management - Amends the Internal Revenue Code (IRC) to replace provisions providing for the appointment of a Commissioner of Internal Revenue with provisions establishing, within the Department of the Treasury, an Internal Revenue Service (IRS) Oversight Board which shall have 11 members (appointed for five year terms) consisting of: (1) eight non-Federal employees appointed by the President; (2) the Secretary of the Treasury; (3) the Commissioner of Internal Revenue; and(4) an IRS employee, appointed by the President, who is a representative of an organization representing a substantial number of IRS employees. Directs the Board, in general, to oversee the IRS in its administration, management, conduct, supervision, and implementation of the internal revenue laws and tax conventions. Prohibits the Board from having responsibility with respect to: (1) the development and formulation of Federal tax policy; (2) IRS law enforcement activities; or (3) specific IRS procurement activities. Restricts the disclosure of return information to the Board. Sets forth the specific responsibilities of the Board, including: (1) reviewing and approving the strategic plans of the IRS; (2) reviewing the operational functions of the IRS; (3) recommending a Commissioner to the President; and (4) reviewing and approving the IRS budget request. (Sec. 102) Directs the President to appoint, for a term of five years (currently, there is no specified term limit), an IRS Commissioner who shall: (1) administer, manage, and supervise the execution and application of the internal revenue laws and tax conventions; and (2) recommend to the President an IRS Chief Counsel. Reestablishes within the IRS the: (1) Office of Employee Plans and Exempt Organizations which shall be under the supervision of the IRS Assistant Commissioner; and (2) Office of Taxpayer Advocate. (Sec. 103) Authorizes the Commissioner, unless otherwise prescribed by the Secretary, (currently, the Secretary) to employ the number of persons as is proper to administer and enforce the internal revenue laws. (Sec. 104) Prohibits any applicable person (defined as any Level I Executive Schedule employee, except the U.S. Attorney General) from requesting any IRS employee to conduct or terminate any audit or investigation of a taxpayer. Requires any IRS employee receiving any such request to report to the IRS Chief Inspector. Sets forth exceptions. Subtitle B: Personnel Flexibilities - Directs the Commissioner to establish a performance management system which: (1) shall cover all IRS employees other than Oversight Board members, the Commissioner, and the Chief Counsel; (2) shall maintain individual accountability of employees by establishing performance standards, providing for periodic retention reviews, and using performance evaluations as a basis for pay adjustments and other personnel actions; and (3) establish individual, group, and organizational goals. Sets forth staffing flexibility provisions, with special provisions for veterans. Permits demonstration projects to improve personnel management, increase accountability, impose disciplinary action, and promote pay based on performance. Requires reports to the Congress. Title II: Electronic Filing - States that it is the policy of the Congress that paperless filing is the preferred form of filing, and that by the year 2007, no more than 20 percent of all returns should be filed on paper. Sets forth: (1) plans to achieve such goal; and (2) reporting requirements. Title III: Taxpayer Protection and Rights - Taxpayer Bill of Rights 3 - Subtitle A: Burden of Proof - Places the burden of proof in any court proceeding, with respect to any factual issue relevant to ascertaining the income tax liability of a taxpayer, on the Secretary, but only if: (1) the taxpayer asserts a reasonable dispute with respect to an issue; (2) the taxpayer cooperates fully with the Secretary with respect to an issue; and (3) in the case of a partnership, corporation, or trust meets the IRC definition of the term prevailing party. Subtitle B: Proceedings by Taxpayers - Sets forth provisions concerning the awarding of attorney's fees, including permitting the awarding of higher attorney fees if warranted by the difficulty of the issues in the case or the local availability of tax expertise. (Sec. 312) Permits civil damages if any IRS employee, in connection with any collection activity, negligently disregards the IRC. (Currently, damages are allowed only if the employee recklessly or intentionally disregards the IRC.) (Sec. 313) Increases, from $10,000 to $25,000, the amount in controversy permitted on the small case calendar. Subtitle C: Relief for Innocent Spouses and for Taxpayers Unable to Manage Their Financial Affairs Due to Disabilities - Provides for the relief of an innocent spouse from a tax underpayment on a joint return under specified circumstances, including that the spouse had no reason to know of the underpayment and that it is inequitable to hold the spouse liable. (Sec. 322) Provides for the suspension of the statute of limitations for claiming a refund or credit during periods of a medically determined physical or mental impairment. Subtitle D: Elimination of Interest Rate Differential on Overlapping Periods of Interest on Income Tax Overpayments and Underpayments - Establishes a net interest rate of zero on equivalent amounts of overpayment and underpayment existing for any period. Subtitle E: Protections for Taxpayers Subject to Audit or Collection Activities - Entitles a taxpayer, in any noncriminal proceeding before the IRS, to the same common law protections of confidentiality with respect to tax advice furnished by any qualified individual as the taxpayer would have if such individual were an attorney. (Sec. 342) Directs the Taxpayer Advocate, for purposes of determining whether to issue a taxpayer assistance order, to consider, among other things: (1) whether there is an immediate threat of adverse action; and (2) whether there has been an unreasonable delay; and (3) whether the taxpayer will suffer irreparable injury. (Sec. 343) Prohibits the use of financial status or economic reality examination techniques to determine the existence of unreported income unless there is a reasonable indication that there is a likelihood of such unreported income. (Sec. 344) Prohibits the issuance of a summons to produce or examine any tax-related computer source code, subject to exceptions. (Sec. 345) Requires notification to a taxpayer of the taxpayer's right to refuse to extend the statute of limitations, or to limit such extension to particular issues, on each occasion when the taxpayer is requested to provide consent. (Sec. 346) Directs the Secretary to: (1) develop and publish schedules of national and local allowances designed to provide that taxpayers entering into a compromise have an adequate means to provide for basic living expenses; and (2) prepare a statement which sets forth in simple terms the rights of a taxpayer and the obligations of the IRS relating to offers-in-compromise. (Sec. 347) Requires the Secretary to include on a deficiency notice the last date on which a taxpayer can file a petition with the tax court. (Sec. 348) Permits the refund of any uncontested overpayments before there is a final determination by the Tax Court of a contested deficiency. (Sec. 349) Requires IRS employees to be instructed that they cannot threaten to audit any taxpayer in an attempt to coerce the taxpayer into entering into a Tip Reporting Alternative Commitment Agreement. Subtitle F: Disclosure to Taxpayers - Requires the establishment of procedures to clearly alert married taxpayers of their joint and several liabilities on all appropriate publications and instructions. (Sec. 352) Requires a revision of the Taxpayer Bill of Rights contained in IRS Publication No. 1 so that it more clearly informs taxpayers of their rights to be represented at interviews and to suspend an interview. Requires: (1) the inclusion in such publication of a statement which sets forth in simple terms the procedure and criteria for selecting taxpayers for examination; and (2) the submission of drafts of such statement to specified congressional committees. (Sec. 354) Requires that a field service advice memorandum be treated as a written determination, thereby making it open to public inspection, subject exceptions and special rules. (Sec. 355) Requires the inclusion, with any first letter of deficiency allowing a taxpayer an opportunity for administrative review in the IRS Office of Appeals, of an explanation of the appeals process with respect to such proposed deficiency. Subtitle G: Low-Income Taxpayer Clinics - Directs the Secretary to make grants to provide matching funds for the development, expansion, or continuation of qualified low income taxpayer clinics. Subtitle H: Other Matters - Grants jurisdiction to the U.S. district courts and the U.S. Court of Federal Claims over any action by the representative of an estate, consisting largely of an interest in a closely held business, which elects the installment method of payment. (Sec. 372) Requires the Secretary to maintain and report records of taxpayer complaints of misconduct by IRS employees on an individual basis. (Sec. 373) Requires the Secretary, on request from the Archivist of the United States, to disclose or authorize the disclosure of returns and return information to officers and employees of the National Archives and Records Administration if necessary for the scheduling of records for destruction or retention. (Sec. 374) Directs the Secretary to establish such rules as necessary to allow payment of taxes by check or money order. Subtitle I: Studies - Directs the Joint Committee on Taxation to conduct studies and report findings concerning: (1) penalty administration; and (2) taxpayer confidentiality. Title IV: Congressional Accountability for the Internal Revenue Service - Subtitle A: Oversight - Expands the duties of the Joint Committee on Taxation with respect to: (1) investigations; (2) joint hearings; and (3) reports. Subtitle B: Budget - Expresses the sense of the Congress that the IRS efforts to resolve the century date change computing problems should be fully funded. (Sec. 412) Provides for the establishment of a financial management advisory group. Subtitle C: Tax Law Complexity - Expresses the sense of the Congress that the IRS should provide the Congress with an independent view of tax administration, and that during the legislative process, the Congress should hear from front-line technical experts at the IRS concerning pending IRC amendments. (Sec. 422) Requires any legislation amending the IRC that is reported by either the Senate Committee on Finance or the House Committee on Ways and Means to include in the report a Tax Complexity Analysis prepared by the Joint Committee on Taxation. Title V: Clarification of Deduction for Deferred Compensation - Provides that, except for severance pay, no amount shall be treated as deferred compensation until it is actually received by the employee.
United States · United States Congress · 9 October 1997
Social Security Information Act of 1997 - Amends title XI of the Social Security Act to revise requirements for the social security account statements distributed annually by the Secretary of Health and Human Services. Requires such statements to include: (1) a separate estimate of the interest earned on employee and self-employment contributions for hospital insurance and old-age, survivors, and disability insurance; (2) specified information on the projected value of the aggregate amount of employer and employee contributions for old-age and survivors insurance, as well as annual and total amounts of benefits, in dollars adjusted for inflation; (3) the average annual rates of return on Treasury ten-year savings bonds and the Standard and Poor's 500; and (4) monthly and projected annual trust fund balances.
United States · United States Congress · 9 October 1997
Expresses the sense of the Congress that: (1) all schools should be drug-free; (2) all Federal, State, and local drug fighting agencies should work together with schools and parents to ensure that a renewed effort is made to fight the distribution, sale, and use of illegal drugs in our schools and to America's youth; (3) all governmental leaders and parents share a role in raising awareness of this issue and offering constructive alternatives to illegal drug use; and (4) the Congress and the President should set a goal and work with local communities and parents to end the distribution, sale, and use of illegal drugs in the Nation's schools by the year 2000.
United States · United States Congress · 7 October 1997
Disapproves the President's cancellations (line item veto) of appropriations for 38 military construction projects in the Military Construction Appropriations Act, 1998.
United States · United States Congress · 6 October 1997
Paycheck Protection Act - Amends the Federal Election Campaign Act of 1971 to make it unlawful, except with the separate, prior, written, voluntary authorization of each individual, for: (1) national banks or corporations to collect from or assess its stockholders or employees any dues, initiation fee, or other payment as a condition of employment if any part of such dues, fee, or payment will be used for political activities in which the national bank or corporation is engaged; and (2) labor organizations to collect from or assess its members or nonmembers any dues, fee, or other payment if any part of such dues, fee, or payment will be used for political activities in which the labor organization is engaged. States that an authorization shall remain in effect until revoked and may be revoked at any time. Requires each entity collecting from or assessing amounts from an individual with an authorization in effect to provide the individual with a statement that the individual may at any time revoke the authorization.
United States · United States Congress · 1 October 1997
United States Agricultural Products Market Access Act of 1997 - Amends the Trade Act of 1974 to direct the United States Trade Representative (USTR) to identify those foreign countries that: (1) deny fair and equitable market access to U.S. agricultural products or apply standards for the importation of U.S. agricultural products that are not related to public health concerns or cannot be substantiated by reliable analytical methods; and (2) are determined by the USTR to be priority foreign countries. Limits the identification of priority foreign countries to those that engage in the most onerous or egregious acts which have the greatest adverse impact on the relevant U.S. products. Provides that if available information indicates that such action is appropriate, the USTR may at any time: (1) revoke the identification of any foreign country as a priority foreign country; or (2) identify any foreign country as a priority foreign country. Subjects priority foreign countries to investigation by means other than a petition. Authorizes the USTR, with respect to an investigation of a country identified as denying fair and equitable market access to U.S. agricultural products, to request the Secretary of Agriculture to direct the Food Safety and Inspection Service of the Department of Agriculture to review certifications for the facilities of such country that export meat and other agricultural products to the United States.
United States · United States Congress · 26 September 1997
TABLE OF CONTENTS: Title I: Alternative Fuels--General Title II: Alternatives Fuels--Non-Federal Programs Title III: Availability and Use of Replacement Fuels, Alternative Fuels, and Alternative Private Vehicles Energy Policy Act Amendments of 1997 - Title I: Alternative Fuels--General - Amends the Energy Policy Act of 1992 to: (1) include biodiesel fuels as alternative fuels; (2) modify definitions relating to heavy duty motor vehicles and marine vessels; and (3) include among replacement fuels those fuels derived from biodiesel. (Sec. 102) Amends the Energy Policy and Conservation Act to provide that, if alternative-fueled light duty Federal vehicles are not acquired from original equipment manufacturers, existing fleet vehicles may be converted to alternative fuel-use if the original manufacturer's warranty continues to apply to such vehicles. (Sec. 103) Amends the Energy Policy Act of 1992 to prescribe compliance guidelines governing the conversion of Federal fleet vehicles into alternative-fueled vehicles. Title II: Alternative Fuels -- Non-Federal Programs - Requires State and local incentives programs to include the goal of introducing substantial numbers of light and heavy duty alternative fuels vehicles and increasing the use of alternative fuels. Conditions State eligibility for Federal assistance upon inclusion in each State plan of an examination of the introduction of converted or acquired light and heavy duty alternative-fueled vehicles in State-owned or operated motor vehicle fleets. (Sec. 201) Authorizes the Secretary of Energy (the Secretary) to provide, upon State request, Federal financial assistance grants for the incremental purchase cost of alternative fuels. Directs the Secretary to report annually to the President and the Congress on the volume of alternative fuel likely to be consumed. (Sec. 202) Authorizes the Secretary of Transportation to provide financial assistance to States and political subdivisions for the incremental cost of alternative-fuels used in dual fueled school buses, and the conversions of such buses to alternative-fueled vehicles. (Sec. 203) Directs the Secretary to conduct studies regarding the use of alternative fuels in nonroad vehicles, including marine vessels. Title III: Availability and Use of Replacement Fuels, Alternative Fuels, and Alternative Fueled Vehicles - Modifies the deadline for the Secretary to evaluate whether program goals have been achieved with respect to the replacement fuel supply and demand program. (Sec. 302) Modifies credit allocation guidelines governing alternative-fueled vehicle acquisitions to deem certain acquisitions (conversions of existing vehicles) as alternative compliance credits. (Sec. 303) Directs the Secretary to submit to the Congress recommendations for requirements or incentives for: (1) suppliers of alternative-fueled vehicles to make such vehicles available to the public through conversion and warranty; and (2) exempting replacement fuels from taxes levied on nonreplacement fuels if the Secretary notifies the Congress that a fleet requirement program is not necessary.
United States · United States Congress · 24 September 1997
Guadalupe-Hidalgo Treaty Land Claims Act of 1997 - Establishes the Guadalupe-Hidalgo Treaty Land Claims Commission to determine the validity of land claims arising out of the Treaty of Guadalupe-Hidalgo of 1848. Authorizes three or more eligible Mexican descendants in the State of New Mexico who are also descendants of the same community land grant to petition the Commission for such a determination on behalf of themselves and all other descendants. Directs the Commission to establish a Community Land Grant Study Center at the Onate Center in Alcalde, New Mexico, to be responsible for directing the research, study, and investigations necessary to assist the Commission in performing its duties. Authorizes appropriations.
United States · United States Congress · 24 September 1997
Emergency Student Loan Consolidation Act of 1997 - Amends the Higher Education Act of 1965 (HEA) to allow until October 1, 1998, the consolidation, under the Federal Family Education Loan Program (FFELP), of all of a student's loans under both the FFELP and the Direct Loan Program. (Authorizes such consolidation of loans under both programs into single FFELP consolidation loans, which may be administered by entities other than the Department of Education, for an emergency period until October 1, 1998, to provide time to reduce a backlog in processing consolidation of both types of loans into Direct Lending Consolidation loans administered by the Department of Education.) Reduces the amount of certain funds available for administrative expenses under HEA student assistance provisions.
United States · United States Congress · 23 September 1997
Forest Recovery and Protection Act of 1997 - Directs the Secretary of Agriculture to begin a national program of U.S. forest land recovery and protection. Sets forth program provisions. (Sec. 5) Establishes a Scientific Advisory Panel to assist the Secretary. (Sec. 6) Directs the Secretary to conduct an initial number of advance recovery projects. (Sec. 7) Establishes in the Treasury the Forest Recovery and Protection Fund. (Sec. 8) Authorizes appropriations. (Sec. 10) Directs the Secretary to establish a program of forest inventorying, monitoring, and analysis.
United States · United States Congress · 23 September 1997
Congressional Pay Integrity and Accountability Act of 1997 - Amends the Legislative Reorganization Act of 1946 to eliminate automatic pay adjustments for Members of Congress. Requires the annual rate of pay for Members to be the rate payable as of the enactment of this Act, until such rate is adjusted under provisions of the Federal Salary Act of 1967 or other provision of law.
United States · United States Congress · 18 September 1997
Medicare Beneficiary Freedom To Contract Act of 1997 - Amends title XVIII (Medicare) of the Social Security Act to revise provisions added by the Balanced Budget Act of 1997 regarding the use of private contracts by Medicare beneficiaries for professional services. Outlines specific requirements for private contracts between Medicare beneficiaries and physicians or health care practitioners for services for which no Medicare claims may be submitted.
United States · United States Congress · 17 September 1997
Prohibits the imposition of any tax by the Internal Revenue Code: (1) for any taxable year beginning after December 31, 2001; and (2) in the case of any tax not imposed on the basis of a taxable year, on any taxable event or for any period after December 31, 2001. Declares that any new Federal tax system should be a simple and fair system.
United States · United States Congress · 17 September 1997
Amends the Internal Revenue Code to extend the termination dates of the alcohol fuels credit and of provisions setting tax rates for qualified methanol and ethanol fuel, fuels containing alcohol, certain taxable fuels mixed with alcohol, mixtures of aviation fuel and alcohol, and fuels used to produce certain alcohol fuels.
United States · United States Congress · 16 September 1997
Prohibits the imposition of any tax by the Internal Revenue Code: (1) for any taxable year beginning after December 31, 2000; and (2) in the case of any tax not imposed on the basis of a taxable year, on any taxable event or for any period after December 31, 2000. Prohibits the provisions of the preceding sentence from applying to taxes imposed by the following chapters of the Code: (1) two (relating to the tax on self-employment income); (2) 21 (Federal Insurance Contributions Act); and (3) 22 (Railroad Retirement Tax Act).
United States · United States Congress · 11 September 1997
Marriage Tax Elimination Act - Amends the Internal Revenue Code to permit a husband and wife to file a combined income tax return on which each spouse is taxed separately at the unmarried return rate.
United States · United States Congress · 9 September 1997
Amends the National Trails System Act to: (1) delete provisions prohibiting the interim use of any established railroad rights-of-way for historic or recreation trails under such Act from being treated as abandonment of the use of such rights-of-way for railroad purposes; and (2) authorize the Surface Transportation Board, if a State, political subdivision, or qualified private organization is prepared to assume full responsibility with respect to the portion of any railroad right-of-way donated, transferred, leased, or otherwise conveyed for use for establishment of such a trail, for its management, for any legal liability arising out of such right-of-way, and for the payment of any and all taxes that may be levied or assessed against such rights-of-way, to impose such terms and conditions as a requirement of any transfer or conveyance for interim use in furtherance of the national policy to preserve established railroad rights-of-way for future reactivation of rail service. States that such Act shall not preempt State law with respect to the establishment of, and rights incident to, an easement, right-of-way, or other property interest in land.
United States · United States Congress · 1 August 1997
Parents and Students Savings Account Plus Act - Amends the Internal Revenue Code with respect to education individual retirement accounts to: (1) include qualified elementary and secondary education expenses (including home schooling); and (2) increase annual contribution limits to $2,000.
![Official portrait of Sen. Thune, John [R-SD]](https://www.congress.gov/img/member/t000250_200.jpg)