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Bill· HRH.R. 2906 (102nd)referred
United States · United States Congress · 16 July 1991
Amends the Internal Revenue Code to permit deferred compensation plans of State and local governments and tax-exempt organizations to make distributions to a participant if: (1) the total does not exceed $3,500; and (2) such amount may be distributed only if no amount has been deferred during the two-year period ending on the date of distribution and there has been no prior distribution. Allows the plan to distribute such amount without the participant's consent under such circumstances. Allows participants to make one change in their deferred distribution date. Provides for a cost-of-living adjustment to the maximum deferral amount per year.
Bill· HRH.R. 2899 (102nd)referred
United States · United States Congress · 16 July 1991
Authorizes the Secretary of Veterans Affairs to conduct a five-year pilot program to demonstrate the cost-effectiveness and advantages of furnishing care to elderly veterans in nursing homes in order to treat and reactivate or maintain day-to-day living functions in those veterans. Authorizes the Secretary to set a daily rate of reimbursement for such care. Authorizes appropriations for five fiscal years for increased costs of reimbursement of non-Department of Veterans Affairs nursing homes under such program. Requires the Secretary to submit interim and final reports to the Congress concerning the effectiveness of the pilot program.
Resolution· HRESH.Res. 197 (102nd)passed
United States · United States Congress · 16 July 1991
Sets forth the rule for the consideration of H.R. 1096 (public land management funding).
Resolution· HRESH.Res. 196 (102nd)passed
United States · United States Congress · 16 July 1991
Sets forth the rule for the consideration of H.R. 1776 (U.S. Coast Guard budget).
Bill· HRH.R. 2889 (102nd)open
United States · United States Congress · 15 July 1991
American Jobs and Manufacturing Preservation Act of 1991 - Amends the Internal Revenue Code to include imported property income of a controlled foreign corporation or related person as foreign base company income. Defines imported property income as that from: (1) manufacturing, producing, growing, or extracting imported property; (2) the sale, exchange, or other disposition of imported property; or (3) the lease, rental, or licensing of imported property. Requires the separate application of the limitation on the foreign tax credit on imported property income. Applies the look-thru rules in the case of controlled foreign corporations to such income.
Bill· HRH.R. 2886 (102nd)open
United States · United States Congress · 15 July 1991
Amends the District of Columbia Self-Government and Governmental Reorganization Act to authorize the Mayor of the District of Columbia, with the approval of the Council, to reduce the appropriations or amounts made available to District of Columbia independent agencies (including the Board of Education) for a fiscal year, if a reduction in such amounts is necessary to balance the District's budget. Exempts the District of Columbia courts and the District of Columbia Council from coverage under this Act.
Bill· HRH.R. 2884 (102nd)referred
United States · United States Congress · 15 July 1991
Amends the Internal Revenue Code to restore the deduction for interest on an automobile loan.
Bill· SS. 1446 (102nd)referred
United States · United States Congress · 11 July 1991
Health USA Act of 1991 - Title I: Universal Eligibility and Enrollment - Declares eligible for health care services and long-term services, under the State program in the State of primary residence, each individual who is a U.S. resident and is a U.S. citizen and national or a lawful resident alien. Provides for enrollment, including requiring coverage of an eligible individual who otherwise is not enrolled in any State. Title II: Benefits and Providers - Lists covered health care services, including hospital care, physician and other professional medical services, tests, drugs, preventive services, mental health, drug and alcohol treatment, hospice care, and post-hospital skilled nursing facility services. Provides for limitations, including those necessary to allocate expenditures in a manner that will optimize improvements in the health and well being of the population. Lists covered long-term care services, including institutional and noninstitutional services and respite care services for the health, social, and personal needs of individuals with limited self-care capabilities in order to promote maximum functional independence. Requires individual needs to be determined by care managers through standardized assessments. Requires the National Health Care Commission, established under title IV of this Act, to prescribe rules similar to those under specified provisions of title XVIII (Medicare) of the Social Security Act regarding the conditions of participation for health care providers in State programs. Requires that each State program provide for the approval of health services plans in the State and sets forth minimum requirements for approval. Requires each State program to have at least one approved plan, either operated by the State program or under contract with a private plan. Title III: Financing - Subtitle A: Budget Process - Requires the Commission to: (1) recommend to the Congress an annual fiscal year budget which estimates total expenditures to be made by States and the Federal Government for health care services, long-term care services, and care management services; and (2) compute the national average per capita cost for each such service, with adjustments by risk group and by State. Sets the Federal contribution at 87 percent of the aggregate, with payments to a State ranging from 82 to 92 percent of that State's expenditures. Provides for payments to States. Requires all revenues (including State revenues) for the State program to be deposited into a Care Fund for the State. Requires each Care Fund to have prevention, capital, and education and research special accounts. Subtitle B: Payments to Approved Plans, Providers, and Care Managers - Provides for payments: (1) on a monthly basis from States to approved plans; and (2) to individual and institutional providers. Requires providers who receive funding under this Act to accept the payment amount recognized under the State program as payment in full. Requires approved plans to pay providers for: (1) the care of all individuals enrolled in the plan; (2) all eligible individuals in the State not enrolled in any other approved plan; and (3) the costs of approved experimental treatment, regardless of the plan in which the individuals are enrolled. Requires provider payment to be based on schedules established by each State program. Allows alternative payment mechanisms so long as aggregate payments do not exceed the aggregate under the schedules. Requires care managers to: (1) be paid under schedules; and (2) accept the schedule amount as payment in full. Subtitle C: Sources of Revenues - Amends the Internal Revenue Code (IRC) to impose: (1) an income tax on employees; (2) an excise tax on employers; and (3) an income tax on self-employed individuals. Allows employers to elect to pay the employee tax. Amends provisions relating to railroad retirement tier 1 taxes to add references to the taxes imposed by these provisions. Defines the applicable contribution base for purposes of the taxes imposed by these provisions. Increases the top marginal individual income tax rate to a specified percentage. Imposes taxes on: (1) individual unearned income; and (2) the amount paid or incurred by employers for individual or family health care coverage of retired employees. Amends title II (Old-Age, Survivors, and Disability Insurance) (OASDI) of the Social Security Act to increase the OASDI taxable wage base. Amends the IRC to increase: (1) the percentage of Social Security benefits which are subject to taxation; (2) the maximum corporate income tax rate; (3) taxes on cigarettes; and (4) taxes on distilled spirits. Imposes taxes on cigarettes. Requires the Commission to recommend to the Congress increases in other excise taxes under the IRC. Makes each State responsible for establishing a financing program for the implementation of the State program. Entitles each State to: (1) receive start-up funds from the National Health Care Trust Fund established in this title; and (2) funding from the Commission in the amounts provided for in subtitle A of this title. Provides for cost-sharing, including deductibles and copayments. Establishes in the Treasury the National Health Care Trust Fund (Trust Fund). Transfers to the Trust Fund: (1) the taxes imposed by or received as a result of specified provisions of the IRC or this Act; and (2) funds in the Federal Hospital Insurance Trust Fund and the Federal Supplemental Medical Insurance Trust Fund. Applies certain provisions of title XVIII (Medicare) of the Social Security Act to the Trust Fund as they apply to the Federal Supplemental Medical Insurance Trust Fund. Authorizes additional appropriations as required to make payments to States and other expenditures under this Act. Prohibits including the receipts and disbursements of the Trust Fund and the associated taxes in the totals of the Federal budget and exempts them from any general budget limitation imposed by statute on expenditures and net lending. Title IV: Administration - Establishes in the Department of Health and Human Services the National Health Care Commission. Makes the Commission responsible for the overall administration of this Act and guidelines to permit States to carry out this Act. Sets forth other Commission duties, including those relating to minimum standards, uniform reporting, technology assessment, effectiveness research, practice guidelines, services to medically underserved areas, service delivery, and malpractice and liability reform. Mandates a National Advisory Board to advise the Commission. Requires each State (or neighboring States) to submit its State program (their regional program) to the Commission for approval. Prescribes sanctions for failure to achieve and maintain approval, including censure, reduction in Federal payments of up to a specified percentage, and placing the State program in receivership under the jurisdiction of the Commission. Requires each State program to provide for the appointment of a State Commission on Quality to implement national minimum standards. Establishes a Resource Enhancement Fund, to be administered by the Commission, to augment the capability of any medically underdeveloped area to provide services under this Act and to strengthen the area's abilities to provide local services. Authorizes appropriations. Title V: Effective Date; Repeals; Transition; Relation to ERISA - Sets forth the effective date of the program established under this Act. Repeals: (1) titles XVIII (Medicare) and XIX (Medicaid) of the Social Security Act; (2) certain provisions of Federal law relating to health insurance for Federal officials and employees; and (3) specified provisions of the Civilian Health and Medical Program of the Uniformed Services (CHAMPUS). Authorizes appropriations for financial assistance to States in planning and developing State programs. Declares that the provisions of the Employee Retirement Income Security Act (ERISA) are superseded to the extent inconsistent with this Act.
Bill· SS. 1456 (102nd)referred
United States · United States Congress · 11 July 1991
Amend the Internal Revenue Code to restore foreign tax credits for taxes paid or accrued to Angola, unless the Secretary of State certifies to the Secretary of the Treasury that the Peace Accords for Angola are not being implemented.
Bill· SS. 1452 (102nd)referred
United States · United States Congress · 11 July 1991
Amends the Internal Revenue Code to reduce the occupational tax from $250 to $165 for retail dealers in liquors and in beer. Limits assessments of underpayments with respect to taxable periods beginning after the date of enactment of this Act in connection with such tax. Abates assessments and mandates refund of overpayments of any post-1987 tax.
Bill· SS. 1447 (102nd)referred
United States · United States Congress · 11 July 1991
Amends the Internal Revenue Code to extend the low-income housing credit for three years from applicable terminating dates. Allows housing credit agencies to collect a reasonable fees for compliance monitoring. Requires such agencies to take into account project developer fees when determining the financial feasibility of a housing project and the credit to be allocated to such project.
Bill· HRH.R. 2876 (102nd)referred
United States · United States Congress · 11 July 1991
Amends the Internal Revenue Code to repeal the Presidential Election Campaign Fund, the Presidential Primary Matching Payment Account, and the tax checkoff for such Fund. Provides for the remaining balances in such Fund and Account to be deposited into the Treasury.
Bill· HRH.R. 2873 (102nd)referred
United States · United States Congress · 11 July 1991
Economic Growth and Venture Capital Act of 1991 - Amends the Internal Revenue Code to reduce the individual and corporate capital gains rate from 34 percent to 15 percent. Reduces such tax to 7.5 percent for low- and middle-income taxpayers. Requires indexing, based on the gross national product deflator, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss. Provides for indexing the limitation on capital losses of noncorporate taxpayers.
Bill· HRH.R. 2879 (102nd)referred
United States · United States Congress · 11 July 1991
Amends the Internal Revenue code to exempt from income tax withholding the wages of agricultural workers for services that are not described as exempt from minimum wage and maximum hour provisions of the Fair Labor Standards Act of 1938.
Bill· SS. 1444 (102nd)referred
United States · United States Congress · 10 July 1991
Amends the Internal Revenue Code to allow individuals an itemized deduction of 25 percent of the costs incurred in purchasing a qualified electric-powered automobile. Prohibits such deduction for business and investment property for which depreciation or amortization is allowed.
Bill· HRH.R. 2839 (102nd)open
United States · United States Congress · 10 July 1991
Unemployment Insurance Reform Act of 1991 - Title I: Federal Supplemental Compensation Program - Subtitle A: Establishment of Program - Establishes a Federal supplemental unemployment compensation program. Allows any State to enter into and participate in an agreement with the Secretary of Labor (the Secretary) under which the State agency which administers the State unemployment compensation law will make payments of Federal supplemental compensation: (1) to individuals who have exhausted all rights to regular compensation under State law, have no rights to such regular compensation or any additional State or Federal compensation, and are not receiving Canadian compensation; and (2) for any week of unemployment begining in the individual's eligibility period. Sets forth provisions relating to exhaustion of regular benefits and weekly amount of supplemental benefits equal to regular benefits. Requires a State, under such an agreement, to establish a Federal supplemental compensation account with respect to the benefit year of each eligible individual who file an application. Limits benefit payments to not more than the amount in the individual's account. Sets forth formulas for determining the amount in such account. Provides that such amount shall be equal to the lesser of: (1) 100 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual with respect to the most recent regular benefit year; or (2) the applicable limit times the average weekly benefit amount for the benefit year. Sets the applicable limit at: (1) 26 for an eight-percent period, i.e. one triggered by a total unemployment rate (TUR) of eight percent or more in the State, seasonally adjusted, for the most recent three months with available data; (2) 15 for a seven-percent period; and (3) ten for a six-percent period. Sets forth special rules relating to such applicable limits. Coordinates the Federal supplemental compensation program with the trade readjustment allowance program under the Trade Act of 1974. Sets forth general, special, and transitional rules for supplemental benefit periods, individual eligibility periods, State on and off indicators, and a temporary national trigger. Sets forth provisions for payments to States having such agreements for Federal supplemental compensation. Sets forth reachback provisions for certain individuals' eligibility for such benefits. Sets forth provisions relating to fraud and overpayments. Subtitle B: Repeal of Extended Program - Repeals the Federal-State Extended Unemployment Act of 1970, and references to the extended unemployment compensation program (established by such Act) in the Federal Unemployment Tax Act (FUTA) provisions of the Internal Revenue Code and in the Social Security Act (SSA). Title II: Modifications to Eligibility Provisions - Amends FUTA to limit the circumstances under which individuals may be disqualified for unemployment compensation under State law. Amends specified Federal law to repeal certain limitations on payment of unemployment compensation to former members of the Armed Forces. Reduces the length of the period of required active duty by reserves to qualify for such payments. Amends FUTA to allow optional unemployment benefits for certain school employees, by making denial of such benefits discretionary rather than mandatory. Amends FUTA with respect to the treatment of certain determinations with respect to claims for unemployment compensation benefits under State law. Amends FUTA to require State agencies administering unemployment compensation to approve any training program involving classroom training, occupational skill training, basic or remedial education, or literacy or remedial English training, in the case of any individual who has received compensation under State law for ten weeks or more during the benefit year (thus allowing such individual to receive such compensation while participating in such training). Amends FUTA to modify the base period, in certain circumstances, for purposes of individual eligibility for unemployment compensation under State law. Title III: Demonstration Program to Provide Job Search Assistance - Directs the Secretary to carry out a demonstration program to determine the feasibility of implementing job search assistance programs. Requires selection of three States to participate in such program, based on specified criteria. Requires that at least one of these States replicate a prior successful demonstration project for job search assistance. Sets forth requirements for the program agreement with these States. Requires a job search assistance program, for purposes of this title, to: (1) require certain unemployment compensation recipients to participate in a qualified intensive job search program (the program) after receiving such compensation for ten weeks during any benefit year; (2) entitle such individuals to an intensive job search program voucher; and (3) disqualify those who do not satisfactorily participate in such program from receiving such compensation for a specified period. Makes such program requirements applicable to such recipients if, during a specified three-year period, they had at least 126 weeks of employment at wages of $30 or more a week with their last employer (or an equivalent amount computed under prescribed regulations). Sets forth exceptions to such program requirements and program qualifications. Provides that such vouchers entitle the organization (including the State employment service) providing the program to a payment from the State agency equal to the lesser of: (1) the reasonable costs of providing the program; or (2) the average weekly benefit amount in the State. Requires Federal payments from the supplemental compensation account to each participating State's account in the Unemployment Trust Fund in an amount equal to the payments made by the State agency for such program vouchers. Provides for payments on a calendar month basis, and for certification by the Secretary. Directs the Secretary to submit two interim reports and a final report to the Congress on the demonstration program under this title. Title IV: Worker Adjustment Assistance Program for Certain Dislocated Workers - Subtitle A: General Provisions - Allows any State to enter into and participate in an agreement with the Secretary under which: (1) the State agency will make payments of worker adjustment assistance; and (2) the State law applicable to regular unemployment compensation claims and payments will apply to such worker adjustment assistance, except where inconsistent with this subtitle or the regulations of the Secretary. Allows States to terminate such agreements upon providing 30 days' written notice to the Secretary. Authorizes the Governor of any State which is party to such an agreement to submit to the Secretary an application for designation of one or more counties in the State as eligible for such worker adjustment assistance program. Directs the Secretary, within a specified period, to certify a county as eligible for participation in such program upon determination that workers in the county have (or are substantially threatened to) become totally or partially separated from their employment due in part to: (1) any action pursuant to the Endangered Species Act of 1973; or (2) any closure or realignment of a military installation pursuant to the Defense Authorization Amendments and Base Closure and Realignment Act. Requires payment of a basic adjustment allowance to any worker covered by such county certification, if specified conditions are met, relating to adversely affected employment, long-term prior employment, and exhaustion of rights to any other unemployment compensation. Sets the weekly and maximum amounts of such basic adjustment allowance. Entitles each worker receiving such a basic adjustment allowance to a job search allowance and a relocation allowance, of specified limited amounts. Provides for: (1) payments to States by transfers from the worker adjustment assistance account; and (2) program administration. Directs the Secretary to prescribe any regulations necessary to carry out this subtitle. Subtitle B: Financing Provisions - Amends the Social Security Act (SSA) to establish a worker adjustment assistance account in the Unemployment Trust Fund (the Fund). Directs the Secretary of the Treasury to transfer a specified amount to such account from the supplemental compensation account. Requires that amounts in such account be available for transfer to the accounts of States in the Fund to make payments of worker adjustment assistance. Title V: Financing Provisions - Subtitle A: Modifications to Federal Unemployment Tax - Amends FUTA provisions related to the rate of the Federal unemployment tax. Modifies the formula for determining such rate to make such FUTA excise tax on employers equal: (1) five and four-tenths percent of the total wages paid during the calendar year with respect to employment; and (2) a specified percentage of the total Federal taxable wages paid during the calendar year with respect to employment. (Provides that such percentage shall be lowered as it is phased-in, from 0.4 percent in 1993 to 0.2 percent in 1997 and thereafter.) Makes conforming modifications to credit provisions and tax computation provisions. Subtitle B: Financing Reforms - Amends the SSA to provide for transfers of income taxes on unemployment benefits to the Unemployment Trust Fund. Modifies provisions for Federal unemployment accounts. Provides for an increase in quarterly credits for States with adequate balances. Provides for appropriate adjustments in transfers to the Federal unemployment account. Increases a ceiling on the supplemental compensation account. Provides for borrowing between Federal accounts, under specified circumstances, with respect to: (1) the employment security administration account; (2) the Federal unemployment account; or (3) supplemental compensation and reemployment assistance account. Directs the Secretary, within 12 months, to report to the Congress a proposal for revising the method of allocating grants among the States for administration of the unemployment insurance program. Prohibits the Secretary from revising such method until 12 months after such report is submitted to the Congress. Amends the SSA to establish an Advisory Council on Unemployment Compensation. Directs the Secretary to establish such a council by December 31, 1991, and every fifth year thereafter. Requires each such council to evaluate the unemployment compensation program. Sets forth membership and staff provisions. Requires each council to report to the Congress by October 1 of the year following the year in which is required to be established. Terminates each council after it submits its report. Title VI: Budget Compliance Provisions - Sets forth the applicable cost estimate of this Act for FY 1991 through 1995 for purposes of specified provisions of the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act). Provides, notwithstanding such cost estimate, for budgetary treatment under pay-as-you-go procedures. Exempts Federal supplemental compensation program payments under title I of this Act from any order issued under part C of the Balanced Budget and Emergency Deficit Control Act of 1985 for FY 1992 or any succeeding fiscal year.
Bill· HRH.R. 2838 (102nd)open
United States · United States Congress · 10 July 1991
Social Security Trust Fund Integrity and Benefits Improvement Act of 1991 - Title I: Benefit Improvements - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to: (1) increase the amount of outside income which beneficiaries who have attained retirement age may earn without incurring a reduction in benefits; (2) increase survivors' benefits for those widows and widowers whose spouses died before they reached age 65; (3) repeal provisions which require that a widow or widower must have become disabled within seven years of their spouse's death or within seven years of the end of their eligibility for benefits as the surviving parent of a young child in order to be eligible for disability benefits; (4) raise the social security payroll tax exemption for State election officials and workers, and index the exempt amount beginning in 1993; and (5) increase the OASDI contribution and benefit base on a graduated basis beginning in 1992. Directs the Comptroller General to conduct a study and report to the Congress on the disability determination process and the appeals process applicable to disability determinations under the OASDI program and title XVI (Supplemental Security Income) (SSI) of the Social Security Act. Title II: Clarification of Budgetary Provisions - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to exclude the appropriations for the administration of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund from Federal budget deficit calculations and to exempt such appropriations from sequestration under such Act. Title III: Social Security Administration - Amends title VII (Administration) of the Social Security Act to establish the Social Security Administration as an independent executive agency. Transfers to the Administration all functions carried out by the Secretary of Health and Human Services pertaining to such programs.
Bill· HRH.R. 2853 (102nd)referred
United States · United States Congress · 10 July 1991
Amends the Internal Revenue Code to provide that the percentage of completion method of accounting for long-term contracts for the manufacture of property is not required unless payment is required to be made before the manufacture of such property is completed.
Bill· HRH.R. 2863 (102nd)referred
United States · United States Congress · 10 July 1991
Amends the Internal Revenue Code to require indexing, based on the gross national product deflator, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss. Establishes special rules for property held less than three years.
Bill· SS. 1433 (102nd)open
United States · United States Congress · 2 July 1991
Foreign Relations Authorization Act, Fiscal Years 1992 and 1993 - Title I: Department of State - Part A: Authorization of Appropriations - Authorizes appropriations for FY 1992 and 1993 for the Department of State for: (1) the administration of foreign affairs; (2) the diplomatic security program; (3) international organizations and conferences; (4) international commissions; (5) migration and refugee assistance; (6) assistance for refugees resettling in Israel; (7) assistance to displaced ethnic Armenians resettling in Armenia; (8) assistance to unaccompanied minor children and other cases of special humanitarian concern that have been referred to special committees pursuant to the Comprehensive Plan of Action for Indochinese Refugees in first asylum countries in Southeast Asia and Hong Kong; (9) humanitarian assistance to displaced Burmese; (10) bilateral science and technology agreements; (11) Soviet-East European research and training; (12) Near and Middle East research and training; and (13) the Asia Foundation. Part B: Department of State Authorities and Activities - Amends the State Department Basic Authorities Act of 1956 to authorize the Secretary of State to use funds to pay obligations arising under international agreements, conventions, and binational contracts. Requires Federal agencies that obtain administrative services from the Department of State to make full and prompt payment for such services through an advance of funds or reimbursement. Directs the Secretary to terminate services to agencies that have not made payment within a specified deadline. Waives such suspension or termination as necessary to protect life and Government property. Authorizes the transfer into the Buying Power Maintenance account of unobligated balances from accounts for the administration of foreign affairs. Prohibits the balance of such account from exceeding $100 million. Permits funds appropriated for the Department of State in any account funded in the Department of State Appropriations Act to be transferred to any other appropriations account in an emergency situation (provided the annual budget deficit is not increased and the transfer does not violate the Budget Enforcement Act of 1990). Prohibits an account from being increased by more than 15 percent (five percent for the salaries and expenses account and the acquisition and maintenance of buildings abroad account). Exempts transfers to the emergencies in the consular and diplomatic service appropriation for evacuation purposes from such limitation. Prohibits an account from being increased by more than ten percent. Treats such transfers as a reprogramming of funds. Prohibits, unless the House Foreign Affairs Committee and the Senate Foreign Relations Committee are notified, the reprogramming of Department of State funds in excess of $500,000 (currently, $250,000). Extends the authorization of appropriations for grants to child care facilities at certain posts abroad. Redesignates the Office of Munitions Control of the Department of State as the Office of Defense Trade Controls and increases the amount of registration fees collected by the Office that is required to be credited to a Department of State account. Permits funds received by the Department of State in connection with Blair House (currently, funds received during FY 1990 and 1991) to be credited to the appropriate Department of State account. Prohibits the denial of, or limitations on, a passport because of any belief or activity which, if held or conducted in the United States, would be protected by the first amendment to the Constitution. Authorizes the Secretary to pay the expenses of any international meeting or conference in the United States that is hosted by the U.S. Government. Amends the Foreign Service Buildings Act of 1926 to raise the limit on the amount of a lease authorized to be entered into by the Secretary for Foreign Service buildings abroad. Permits the Secretary to make advance payments for long-term leases and lease-purchase agreements. Amends the Foreign Relations Authorization Act, Fiscal Years 1986 and 1987 to increase the amount authorized to be made available for the construction of Foreign Service Institute training facilities. Amends the Immigration and Nationality Act to classify as a nonimmigrant an alien coming to the United States at the request of a Government agency for employment, subject to certain conditions and numerical limitations. Directs the Secretary to notify the appropriate congressional committees each time a visa is denied to an alien for security reasons. Prohibits the Secretary from including in the Automated Visa Lookout System or in any system that maintains information about the excludability of aliens the name of any alien who is not excludable under the Immigration and Nationality Act. Requires the Secretary to correct such systems by deleting the names of aliens who are not excludable under such Act. Authorizes the Secretary to add to or retain in such system the names of aliens who are not excludable only if they are included for law enforcement purposes or lawful purposes of the Department of State. Permits the Secretary, subject to certain conditions, to enter into a multiyear (not to exceed five years) contract for the acquisition of property and construction of diplomatic facilities in Moscow. Sets forth contract provisions. Requires Department of State employees to whom a question is addressed by a member of the House Foreign Affairs Committee or the Senate Foreign Relations Committee to respond to such question within 15 days unless the Secretary explains why a timely response cannot be made. Directs the Assistant Secretary of State for Economic and Business Affairs to report to the chairman of the Senate Foreign Relations Committee and the Speaker of the House on criteria for international loans by which the United States can determine the likelihood of repayment by another nation or organization seeking to receive U.S. loans or guarantees. Requires the Secretary to report to such individuals at least 30 days prior to the issuance of any bilateral credit or loans or prior to a vote in any multilateral institution in which the United States is a contributor on: (1) the nation's or organization's creditworthiness in accordance with such criteria; and (2) the expectation of repayment of loans to the United States or the multilateral institution. Declares that the Department of State should take advantage of evolving conditions in Eastern Europe by moving expeditiously to satisfy long-term property requirements which must be met in support of needs for effective overseas representation. Endorses recent efforts by the Department of State to develop a long-term assets management program to further efforts to acquire properties and support further initiatives in such area. Commends the Administration's decision to establish a consular office in Leipzig to strengthen the U.S. presence in eastern Germany. Expresses the sense of the Congress that the Department of State should expedite its efforts to implement this decision. Part C: Diplomatic Reciprocity and Security - Amends the Omnibus Diplomatic Security and Antiterrorism Act of 1986 to raise the threshold (from $5,000,000 to $10,000,000) on diplomatic construction or design projects on which only U.S. persons may bid. Directs the Secretary to: (1) submit to specified congressional committees a plan which sets forth current and future space requirements for the U.S. mission in Moscow; and (2) make available to such committees copies of all agreements necessary to implement such plan. Increases the amount authorized to be appropriated for the reimbursement of State and local governments in connection with Secret Service functions with respect to foreign diplomatic missions located in metropolitan areas. Revises authorities of special agents of the Foreign Service and the Department of State to authorize such agents to make arrests without warrant for any offense against the United States committed in their presence or for any felony if they have reasonable grounds to believe that the person to be arrested has committed or is committing such felony. Requires the Secretary to: (1) report to the chairman of the Senate Foreign Relations Committee and the Speaker of the House on security needs for diplomatic construction; and (2) review the Inman Report and address whether changing budgetary and foreign policy priorities continue to justify the Report's recommendations. Part D: Personnel - Directs the Secretary to appoint seven individuals to: (1) examine and report to specified congressional committees on personnel issues affecting Foreign Service and civil service employees at the Department of State; and (2) report to such committees on compliance by the Department of State with recommendations of a commission established to study the Foreign Service personnel system. Amends the State Department Basic Authorities Act of 1956 to grant access to commissaries to American citizens hired to serve as teaching staff for dependents of employees abroad. Amends the Foreign Service Act of 1980 to extend the period of temporary storage of personal effects of Foreign Service employees for an additional 90 days in extraordinary circumstances. Authorizes the Secretary to pay for the transport of the remains of a Foreign Service member to the designated home in the United States if the death of such member occurs in the United States. (Current law authorizes payment only for the transport of the remains of a member or family member who dies while abroad or in travel status.) Provides for payment for up to 60 days to Federal employees whose families or dependents are required to evacuate a post (even if the employee remains at such post). Revises Federal provisions regarding quarters, education, and cost-of-living allowances for Federal employees stationed in foreign countries. Establishes in the Treasury a fund for separation pay for foreign national employees for agencies other than the Department of Defense. Part E: International Organizations and Commissions - Expresses the sense of the Congress that the Permanent Representative of the United States to the United Nations should ensure that in-kind contributions to the United Nations peacekeeping forces are included at their full value when calculating contributions to such forces. Authorizes the President to withhold 20 percent of the funds allocated for the U.S. contribution to the United Nations if the United Nations has failed to implement decision-making procedures on budgetary matters which assure that attention is paid to the views of the United States and other major financial contributors. Requires the President to notify the Congress when a decision is made to withhold a contribution to the United Nations or to pay any previously withheld contribution. Permits payments of assessed contributions for prior years to the United Nations if such payment would further U.S. interests in such organization. Repeals provisions of the Foreign Relations Authorization Act, Fiscal Years 1986 and 1987 and the Foreign Relations Authorization Act, Fiscal Years 1990 and 1991 concerning United Nations budget procedures. Repeals a provision of the Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 that requires the Secretary to report on the status of secondment within the United Nations by the Soviet Union and Soviet-bloc member nations. Withholds the payment of all U.S. arrearages to Special Purpose International Organizations until the Secretary reports to the chairman of the Senate Foreign Relations Committee and the Speaker of the House on: (1) the purpose and activities of such organizations; (2) the political and economic benefits to the United States of membership in such organizations; and (3) the effect on American consumers and importers of the activities and policies of organizations dealing with economic commodities. Amends the State Department Basic Authorities Act of 1956 to add to the list of the Secretary's authorities the authority to make payments, in advance, of the U.S. share of expenses for international fisheries commissions. Amends the Japan-United States Friendship Act to revise provisions concerning administrative expenses of the Japan-United States Friendship Commission. Directs the Secretary to report to the Congress on the activities (after April 30, 1990) of the United Nations Educational, Scientific and Cultural Organization. Earmarks amounts from funding authorized for international fisheries commissions for the Great Lakes Fishery Commission. Sets forth U.S. policy with respect to Inter-American organizations. Requires the Secretary to direct the Assistant Secretary for International Organization Affairs to review policies for the provision of housing benefits to U.S. Government personnel assigned to the U.S. mission to the United Nations. Part F: Foreign Relations of the United States Historical Series - Amends the State Department Basic Authorities Act of 1956 to set forth provisions concerning the "Foreign Relations of the United States" historical series, a documentary record of major U.S. foreign policy decisions and diplomatic activity. Requires the series to be published within 30 years after the events recorded. Makes the Historian of the Department of State responsible for the preparation of the series. Establishes an Advisory Committee on Historical Diplomatic Documentation to review and make recommendations concerning the selection of records to be included in the series. Directs all Federal agencies engaged in foreign policy to develop procedures for their historical offices to coordinate with the Department of State in selecting and permitting access to records for purposes of inclusion in the series. Requires selected records to be submitted to the originating agency for declassification review. Directs the originating agency, if a record is not declassifiable, to make deletions in the text to make the record declassifiable. Requires the Historian, if the meaning of a record is so altered by such deletions that the series would be misleading, to request the originating agency to prepare an unclassified summary of the record. Sets forth procedures to be followed if the originating agency refuses to prepare a declassified record or an unclassified summary. Requires declassification of Department of State records within 30 years after such records were prepared. Makes such records available to the public at the National Archives. Exempts specified records (for security or privacy reasons) from such requirement. Part G: Near and Middle East Research and Training Act - Near and Middle East Research and Training Act - Establishes the Near and Middle Eastern Advisory Committee within the Department of State to recommend grant policies for carrying out the objectives of this part. Declares that payments shall be made for: (1) a national research program at the postdoctoral level; (2) a program of graduate, postdoctoral, and teaching fellowships for advanced training in Near and Middle Eastern studies; (3) the dissemination of research and findings on such studies and related fields; (4) fellowship and research support for American specialists in such studies; (5) seminars and workshops to facilitate research collaboration between Government and private specialists in such studies; (6) advanced training and research on a reciprocal basis in Near and Middle Eastern countries; and (7) language training. Sets forth application procedures for institutions seeking funding. Part H: Miscellaneous Provisions - Repeals a provision of the Foreign Relations Authorization Act, Fiscal Years 1986 and 1987 concerning a travel advisory warning for Jalisco, Mexico. Requires the Secretary to report to the Congress every 180 days on: (1) the progress made in rescinding United Nations General Assembly Resolution 3379 which maintains that Zionism is a form of racism; (2) the progress made by every member of the General Assembly in recognizing Israel; (3) the extent to which Arab nations which have refused to recognize Israel or have maintained a state of belligerency against Israel have taken steps to end the economic boycott and state of belligerency and to negotiate with Israel; and (4) the means utilized by the United States to encourage the Arab states allied with the United States in the Persian Gulf War to achieve such objectives. Redesignates the Iraq Sanctions Act of 1990 as the Iraq International Law Compliance Act. Requires the Secretary to: (1) coordinate the U.S. Government response to international water resource disputes and needs; (2) represent the U.S. Government in fora in discussions concerning access to fresh water; and (3) formulate U.S. policy to assist in the resolution of international problems posed by the lack of fresh water supplies. Repeals a provision of the Soviet-East European Research and Training Act that terminates Soviet-East European training by a specified date. Title II: United States Informational, Educational, and Cultural Programs - Part A: United States Information Agency - Authorizes appropriations for the U.S. Information Agency (USIA) for FY 1992 and 1993. Earmarks an amount for the establishment and operation of a USIA office in Vientiane, Laos. Amends the United States Information and Educational Exchange Act of 1948 to prohibit funds in excess of $500,000 (currently, $250,000) from being made available to USIA through a reprogramming unless the House Foreign Affairs Committee and the Senate Foreign Relations Committee are notified. Adds to the authorities of the USIA Director the authority to purchase, rent, construct, improve, and operate facilities for television transmission and reception. Permits the Director or other authorized Government agencies to: (1) incur expenses authorized by the Foreign Service Act of 1980; and (2) furnish living quarters and provide specified allowances for government employees in foreign countries. Authorizes the Director or such agencies to pay to or for participants in programs under the United States Information and Educational Exchange Act of 1948 the costs of: (1) emergency medical expenses; (2) the preparation and transportation of remains of participants' dependents who die while away from home during such participation; and (3) health and accident insurance premiums. Requires the Director to: (1) establish a cultural center in the capital of the province of Kosovo in Yugoslavia; and (2) establish Croatian and Serbian programs within the Yugoslavian section of Voice of America (VOA). Authorizes appropriations for the National Endowment for Democracy (NED). Sets forth specified reporting requirements with respect to NED grant management. Amends the National Endowment for Democracy Act to require (currently, authorizes) USIA to audit NED financial transactions. Expresses the sense of the Congress that the NED should make efforts to solicit private contributions. Part B: Bureau of Educational and Cultural Affairs - Authorizes appropriations for FY 1992 and 1993 to the Bureau of Educational and Cultural Affairs for: (1) salaries and expenses; (2) the Fulbright Academic Exchange programs; (3) the Hubert H. Humphrey Fellowship Program; (4) the International Visitors Program; (5) the Arts America Program; (6) East Europe training projects; (7) citizen exchange programs; (8) the Congress-Bundestag Exchange Program; (9) the Vietnam Scholarship Program; and (10) academic exchange programs involving Latin America, Asia, and Africa. Authorizes appropriations to the Bureau for FY 1992 for the World University Games in Buffalo, New York. Amends the Foreign Relations Authorization Act, Fiscal Years 1990 and 1991 to extend the authorization of appropriations for scholarships for Tibetan and Burmese students and professionals. Encourages USIA to work with its German counterparts in the Congress-Bundestag Exchange Program to emphasize the participation of former citizens of the German Democratic Republic and to insure that Germans from eastern Germany are given the opportunity to participate in German-American bilateral exchange programs. Authorizes appropriations for FY 1992 and 1993 to be made available to the Bureau for: (1) programs in Washington, D.C., to expose students from newly democratic countries to the workings of the U.S. Government; and (2) scholarships for scholars, businesspeople, and professionals from such countries for study of democratic and free market institutions and other aspects of U.S. society. Part C: Bureau of Broadcasting - Authorizes appropriations for FY 1992 and 1993 to the USIA Bureau of Broadcasting for: (1) salaries and expenses; (2) television and film service; (3) acquisition and construction of radio facilities; and (4) broadcasting to Cuba. Requires the President to submit to the chairman of the Senate Foreign Relations Committee and the Speaker of the House the report of the Policy Coordinating Committee on International Broadcasting. Directs the Task Force on United States Government International Broadcasting to submit to such individuals its report to the President on U.S. Government broadcasting. Establishes a Commission on Broadcasting to the People's Republic of China to examine the feasibility, effect, and implications for U.S. foreign policy of instituting a radio broadcasting service to China to promote the dissemination of information and ideas. Requires VOA to broadcast at least one hour daily in the Kurdish language on its Persian language service and its Arabic language service to Iraq. Authorizes the USIA Director to hire Kurdish language speakers subject to certain conditions. Requires the USIA Director to submit a plan and budget for the establishment of a VOA Kurdish language service to the chairman of the Senate Foreign Relations Committee and the Speaker of the House. Directs the chairman of the Board for International Broadcasting to submit a plan and budget to such individuals for the establishment of a surrogate home service under the auspices of Radio Free Europe/Radio Liberty (RFE/RL) for the Kurdish people. Requires the Director to make available to the Schomburg Center for Research in Black Culture in New York master copies of USIA photographic works of Richard Saunders. Provides that the Center shall reimburse USIA for expenses in making such copies available. Part D: The Educational Exchanges Enhancement Act of 1991 - Educational Exchanges Enhancement Act of 1991 - Provides for an increase in the number of USIA scholarships for foreign and U.S. students and scholars. Makes such scholarships available only to: (1) foreign students and scholars from Eastern European democracies, the Soviet Union, and countries with fewer than 1,000 citizens studying in the United States; (2) students from economic, social, or ethnic backgrounds not represented in the U.S. foreign student population; and (3) U.S. students and scholars for study, research, and teaching in Eastern European democracies, the Soviet Union, and non-European countries. Authorizes appropriations. Title III: Board for International Broadcasting - Amends the Board for International Broadcasting Act to authorize appropriations for FY 1992 and 1993 to carry out such Act and the Inspector General Act of 1978. Provides that certain amounts of appropriations placed in reserve due to upward fluctuations in foreign currency exchange rates shall be used to make payments to RFE/RL's U.S. and German pension plans to avoid future pension liabilities. Expresses the sense of the Congress with respect to maintaining RFE broadcasts to Eastern Europe. Title IV: The Spoils of War Act of 1991 - Spoils of War Act of 1991 - Permits spoils of war in the possession or control of the United States to be transferred to any other party only to the extent and in the same manner that property of the same type, if otherwise owned by the United States, may be so transferred. Prohibits such spoils of war from being transferred to any nation whose government has repeatedly provided support for acts of international terrorism. Requires the President to report to the appropriate congressional committees on spoils of war obtained during Operation Desert Shield or Operation Desert Storm that were transferred to any party. Title V: Anti-Boycott Passport Act of 1991 - Anti-Boycott Passport Act of 1991 - Directs the Secretary to: (1) instruct the U.S. Middle Eastern diplomatic corps to seek an end to the policy of the majority of Arab League nations of rejecting passports of, and denying entrance visas to, persons whose passports or other documents reflect that they have visited Israel; and (2) report to specified congressional committees on the status of efforts to secure an end to such policy. Prohibits the Secretary from issuing any passport that is designated for travel only to Israel. Requires the Secretary to cancel existing passports designated for travel only to Israel. Prohibits the Secretary from issuing more than one official or diplomatic passport to any U.S. Government official for purposes of enabling such official to acquiesce in or comply with the Arab League's passport policy concerning persons who have visited Israel. Title VI: Southeast Asia - Part A: Laotian-American Relations - Laotian-American Relations Act - Expresses the sense of the Congress that the President should: (1) upgrade the current American diplomatic representation in Vientiane, Laos, to the level of ambassador; (2) ensure that an American military attache is permanently assigned to the U.S. mission in Vientiane to assist in the recovery of American prisoners of war and missing in action; and (3) ensure that Drug Enforcement Administration (DEA) personnel are permanently assigned to such mission to accelerate cooperative efforts in narcotics eradication and interdiction. Requires the USIA Director to establish an office in Vientiane, Laos, to assist in the propagation of American economic and political values. Part B: Free Market Democracy Promotion for Vietnamese Act - Free Market Democracy Promotion for Vietnamese Act - Requires the Bureau of Educational and Cultural Affairs to make available 15 scholarships during FY 1992 to enable Vietnamese residents in Vietnam to study at a U.S. college or university. Gives preference to candidates intending to pursue studies in economics and commercial law. Part C: Miscellaneous Provisions - Expresses the sense of the Congress that the goals of U.S. policy in Vietnam and Cambodia would be advanced by increased access to their territories and by reaching an agreement that would result in the lifting of the trade embargo against Vietnam and Cambodia. Expresses the sense of the Congress with respect to accounting for American prisoners of war or missing in action in Southeast Asia. Title VII: Persian Gulf War Criminals Prosecution Act of 1991 - Part A: General Provisions - Persian Gulf War Criminals Prosecution Act of 1991 - Sets forth findings regarding Iraq's violation of the Geneva Conventions. Part B: Actions By United States Agencies and Courts - Requires the President to direct Government agencies to collect and maintain evidence of crimes committed by Persian Gulf war criminals. Directs the President to consult with the Attorney General, the Secretary of State, and the Secretary of Defense to determine the appropriate jurisdiction for the prosecution of such criminals. Part C: International Criminal Tribunal - Urges the President, acting through the U.S. Permanent Representative to the United Nations, to propose to the Security Council the establishment of an international criminal tribunal for the prosecution of Persian Gulf war criminals. Urges the President to work with the coalition of nations participating in Operation Desert Storm to establish such tribunal if the Secretary Council fails to take action to do so. Establishes the Office for the Prosecution of Persian Gulf War Criminals within the Department of State. Part D: Congressional Oversight - Requires the President to report to the Senate Foreign Relations Committee and the House Foreign Affairs Committee on: (1) the proposal developed by the Office for the establishment of an international criminal tribunal; (2) evidence of crimes under international law that justifies the prosecution of Persian Gulf war criminals; and (3) Iraqi authorities who should be prosecuted for committing such crimes. Title VIII: Arms Suppliers Regime - Arms Suppliers Regime Act of 1991 - Declares that the Secretary should undertake to convene a conference of appropriate nations to establish an arms suppliers regime. States that the purpose of such regime should be to: (1) halt the flow of unconventional arms and technologies necessary to produce such arms to nations in the Middle East; (2) limit and control the proliferation of advanced conventional arms to such nations; and (3) provide incentives for regional arms control agreements in the Middle East. Lists actions to be taken to carry out such purposes. Authorizes the President to negotiate and commit the United States to participating in a multilateral moratorium prohibiting the transfer of advanced conventional arms to the Middle East. Requires the President to report annually to the Senate Foreign Relations Committee and the House Foreign Affairs committee on: (1) all transfers of arms to the Middle East over the previous five years; (2) the current military balance in the region; (3) the current and projected military threat to allied and friendly nations in the Middle East and the military equipment needed to deter and defend against such threat; (4) the operation of agreements comprising the arms suppliers regime; (5) the supplier nations that have refused to participate in such regime; and (6) specific actions of supplier nations that have engaged in conduct that violates or undermines the regime. Prohibits the sale of defense articles or services, or the issuance of export licenses for such articles or services, to any nation in the Middle East unless the President: (1) certifies that the Secretary has undertaken to convene the conference for the establishment of an arms suppliers regime; and (2) submits a specified report on such regime. Title IX: Miscellaneous Foreign Affairs Provisions - Requires the President to report to the Speaker of the House and the chairman of the Senate Foreign Relations Committee on specified issues involving the Palestine Liberation Organization. Expresses the sense of the Congress that: (1) all U.S. law enforcement personnel serving in Mexico should be accorded the same status as U.S. diplomatic and consular personnel serving at U.S. posts in Mexico; and (2) all Mexican narcotics law enforcement personnel serving in the United States should be accorded the same status as DEA personnel serving in Mexico. Expresses the sense of the Congress with respect to the establishment of a U.S.-Baltic Development Program and the stationing of overseas cultural/informational and commercial representatives in Lithuania, Latvia, and Estonia. Requires the Secretary to report to the Congress on the status of discussions with Lithuania, Latvia, and Estonia regarding an enhanced U.S. presence in the Baltic Republics. Amends the Foreign Operations, Export Financing, and Related Programs Appropriations Act, 1991 to provide that the period of entitlement to benefits for U.S. hostages in Lebanon shall be the period of an individual's hostage status and the 60 months following the termination of such status. Requires the President to study and report to the Congress on the feasibility of constructing a library building for the Polish Parliament (Sejm) and the availability of funds for a U.S. contribution to such project. Expresses the sense of the Congress that Tibet is an occupied country under the principles of international law whose true representatives are the Dalai Lama and the Tibetan Government in exile. Prohibits the President from lifting U.S. economic sanctions against Saddam Hussein's regime in Iraq, and directs the President to make every effort to ensure that the multinational coalition maintains the full range of economic sanctions, until such regime has released all prisoners of war and has accounted as fully as possible for all those missing in action, including Kuwaitis captured during the Iraqi occupation. Directs the Secretary to: (1) maintain a list of Kuwaiti residents believed to have been captured or detained by the Iraqi Government; and (2) report to the chairman of the Senate Foreign Relations Committee and the Speaker of the House on actions to effect the release of remaining prisoners. Expresses the sense of the Senate regarding the Intergovernmental Negotiating Committee and a framework convention on global climate change. Expresses the sense of the Congress that the United States should encourage the Government of the United Kingdom to provide the people of Hong Kong all civil liberties to bequeath a self-governing democracy to China in 1997. Expresses the sense of the Congress that the United States should support Taiwan's role in the General Agreement on Tariffs and Trade and Asia Pacific Economic Cooperation. Sets forth U.S. policy with respect to arms sales to the Middle East. Amends the Arms Export Control Act to authorize the President to extend guarantees in connection with the sale of defense articles and services to NATO countries, Japan, Australia, New Zealand, and Israel. Limits the total amount of such guarantees in any fiscal year. Authorizes appropriations.
Bill· SS. 1435 (102nd)open
United States · United States Congress · 2 July 1991
International Security and Economic Cooperation Act of 1991 - Title I: Statement of Policy; Development Assistance Programs - Amends the Foreign Assistance Act of 1961 to revise policy provisions. Declares that assistance provided under such Act, the Arms Export Control Act, and any Act authorizing or appropriating funds for use under such Acts should serve the following goals: (1) to promote and consolidate democratic values and institutions; (2) to promote U.S. national security interests and peace; (3) to promote economic growth through competitive markets with equitable distribution of benefits; (4) to promote human resource development and meet urgent humanitarian needs; and (5) to protect against transnational threats. States that development assistance programs should have the following four objectives: (1) to address the problem of poverty; (2) to promote broad-based free market economies and sustainable economic growth; (3) to promote improved environmental, natural resource, and agricultural management in developing countries; and (4) to promote democracy and political, social, and economic pluralism. Expresses the sense of the Congress that the United States should: (1) concentrate development assistance in countries which will make the most effective use of such assistance; (2) focus development assistance on activities which the United States can provide most effectively and which meet the particular economic assistance requirements of a country; and (3) not provide assistance if the relevant sector or economic policies of a country are unfavorable to the sustainability or impact of the assisted project. Authorizes appropriations for FY 1992 and 1993 for agriculture, rural development, and nutrition assistance. Authorizes the President to furnish assistance to prevent and control acquired immune deficiency syndrome (AIDS). Declares that 45 percent of such assistance should be provided to the World Health Organization for use in financing its Global Program on AIDS. Calls upon the agency primarily responsible for administering development assistance (administering agency) to set as a goal the reduction of under five mortality rates by at least one-third by the year 2000. Authorizes appropriations for FY 1992 and 1993 for: (1) voluntary family planning; (2) health programs; (3) education, public administration, and human resource development; and (4) private sector, environment, energy, and special development activities. Prohibits funds authorized under the Foreign Assistance Act of 1961 that are intended for projects requiring environmental impact statements, assessments, or analyses from being obligated or expended prior to the consideration of public comment on any options connected with such projects. Prohibits funds authorized to be appropriated for such Act from being used for projects that would result in any significant loss of primary tropical forests. Directs the administrator of the administering agency to increase the involvement of private and voluntary organizations and cooperatives in assistance programs. Encourages the administrator to support development education programs. Increases the percentage of funds to be made available or channeled for each fiscal year (currently, FY 1986 through 1989) to private and voluntary organizations for specified development activities. Permits funds for child and mother health needs, the Child Survival Fund, and AIDS to be made available notwithstanding restrictions on assistance to foreign countries. Requires the administrator to ensure that: (1) development assistance activities incorporate the active participation of local women; (2) sex-disaggregated data is included in country development strategy statements for major sectors in which assistance is to be provided and in project papers and program assistance approval documents; (3) programs are designed so that the percentage of women who benefit from such assistance exceeds the approximate transitional level of participation of women in the sector for which assistance is being provided; and (4) program assistance evaluations include an assessment of the extent to which women are participating in the activity and the impact of the activity on the self-reliance of women and improving their incomes. Requires a specified amount to be made available each fiscal year as matching funds to support activities of the missions of the agency which demonstrate potential for integrating women into programs. Title II: Other Assistance Programs and Authorizations - Authorizes appropriations for FY 1992 and 1993 for American schools, libraries, and hospitals abroad. Expresses the sense of the Congress that: (1) U.S. citizens give every consideration to founding or sponsoring American schools in Eastern Europe and the Soviet Union to serve as study centers for U.S. ideas and practices; and (2) the American University of Blagoevgrad in Bulgaria is to be commended for its efforts in founding an American school to serve such purposes. Redesignates the private sector revolving fund as the private sector credit program. Eliminates provisions concerning funding, remittance of excess assets, fees, and the transfer of unobligated funds. Permits fees to be charged for guarantees and loans issued under the program. Limits the amount of contingent liability for guarantees in FY 1992 and 1993. Authorizes appropriations for FY 1992 and 1993 for administrative expenses of the program. Raises the ceiling on the principal amount of housing guaranties authorized to be issued under the worldwide shelter program. Continues the authority of the housing guaranty program through FY 1993. Repeals provisions concerning agricultural and productive credit and self-help community development programs. Provides that guaranties issued in connection with loans made for housing and infrastructure in Israel for Soviet refugees shall not be subject to specified face value limitations. Requires fees to be charged for housing guaranties. Raises the ceiling on the total face value of guaranties authorized to be issued with respect to any country in a fiscal year. Provides that the principal amount of guaranties issued shall be comparable to the amount issued for FY 1984, subject to dollar value limitations. Authorizes appropriations for FY 1992 and 1993 to pay the cost of guranties with a specified face value and for administrative expenses of the housing guaranty program. Permits the President to continue U.S. participation in, and make contributions to, the International Fund for Agricultural Development. Authorizes appropriations for FY 1992 and 1993 for specified United Nations programs and activities. Authorizes appropriations for the U.S. contribution to the United Nations University Endowment Fund. Limits such contribution to 25 percent of the total amount contributed to the Fund by other members. Provides that if Israel is denied its right to participate in any United Nations agency, the United States shall suspend its participation in, and contributions to, any such agency until the denial of rights is reversed. Authorizes appropriations for FY 1992 and 1993 for international disaster assistance and international narcotics control activities. Expresses the sense of the Congress that under specified conventions on narcotic drugs and psychotropic substances, the parties are required to criminalize drug related activities, provide severe penalties, and cooperate in the extradition of accused offenders. Revises the authorities of the Director of the Trade and Development Agency (replaces the Trade and Development Program). Requires the Agency to disseminate information about its activities to the private sector. Sets forth the duties of the Inspector General of the administering agency with respect to the Agency. Authorizes appropriations for FY 1992 and 1993. Prohibits appointments to positions within the administering agency without the advice and consent of the Senate. Authorizes appropriations for FY 1992 and 1993 for operating expenses of the administering agency and its Office of the Inspector General. Requires the President to maintain within the administering agency a Center for University Cooperation in Development and a Center for Voluntary Cooperation in Development. Provides that the respective purposes of such Centers shall be to strengthen development partnerships between the U.S. Government and: (1) U.S. institutions of higher education engaged in education, research, and public service programs relevant to development needs of developing countries; and (2) U.S. private voluntary organizations, cooperatives, and credit unions engaged in activities relevant to such needs. Directs the administrator to establish an Advisory Committee on Voluntary Cooperation in Development. Revises provisions concerning congressional notification for program changes. Authorizes nongovernmental organizations to invest local currencies accrued as a result of economic assistance provided under the Foreign Assistance Act of 1961 and other specified Acts and to use interest earned on investments for assistance purposes. Title III: Economic Support Fund - Authorizes appropriations for FY 1992 and 1993 for economic support fund (ESF) assistance for: (1) Israel; (2) Egypt; (3) regional cooperative programs in the Middle East; (4) Cyprus (to be for scholarships, bicommunal projects, and confidence building measures to reduce tensions and promote peace between the two communities on Cyprus); (5) the International Fund for Ireland; (6) Turkey; and (7) other recipients or purposes. Permits the President to provide administration of justice assistance to the Philippines. Continues funding for specified administration of justice and law enforcement assistance through FY 1993. Authorizes the President to use ESF assistance for capital and infrastructure assistance. Applies environmental impact and assessment requirements to such assistance. Restricts the use of ESF assistance for nuclear facilities. Permits ESF assistance to be provided as a cash transfer only if the recipient country spends an amount equal to such cash transfer to purchase U.S. goods and services. Makes exemptions to such requirement under certain circumstances. Prohibits U.S. flag carriers from being reimbursed for more than 30 percent above the average competitive international rate for international ship transportation with respect to such purchases. Title IV: Military Assistance and Sales and Related Programs - Authorizes the President to furnish military assistance on a grant basis (currently, loan or grant). Permits such assistance to be provided for the financing of defense articles or services. Authorizes financing for the procurement by leasing of defense articles from U.S. commercial suppliers to be provided to Israel and Egypt if there are compelling foreign policy or national security reasons for such articles being provided by lease rather than by government-to-government sale. Permits the financing of the procurement of defense articles and services not sold by the U.S. Government only if the country or international organization proposing to make such procurement has signed an agreement with the United States specifying the conditions under which the procurement may be financed. Authorizes funds to be made available to a foreign country to make payments of principal and interest owed to the United States in connection with sales of defense articles or services. Authorizes appropriations for FY 1992 and 1993 for military assistance and sales for: (1) Israel (makes certain amounts available, at the request of the Government of Israel, for research and development in the United States and the procurement of defense articles and services in Israel); (2) Egypt; (3) Turkey; (4) Greece; and (5) other recipients or purposes. Declares that the President should consider the practice of a country with respect to the law of war when furnishing military assistance under the Foreign Assistance Act of 1961 and the Arms Export Control Act. Raises the ceiling on the amount of defense articles and services and military education and training to be drawn down under certain emergencies. Places a ceiling on the value of additions to stockpiles for FY 1992 and FY 1993. Extends the President's authority to transfer excess defense articles to countries on NATO's southern flank through FY 1993. Authorizes appropriations for FY 1992 and 1993 for: (1) international military education and training; (2) peacekeeping operations; and (3) antiterrorism assistance. Makes technical and conforming amendments to the Arms Export Control Act. Provides that charges for defense articles (other than major defense equipment) that are sold, licensed, or approved for export under such Act after FY 1991 may not include nonrecurring costs of research on or development or production of such articles. Revises a provision regarding the Guaranty Reserve Fund and redesignates the Fund as the Foreign Military Loan Liquidating Account. Raises the ceiling on the aggregate acquisition cost to the United States of excess defense articles ordered by the President. Revises requirements of a report by the President on military exports. Repeals provisions concerning information to the Congress on credit sales and guaranties and the availability of funds for procurement of defense articles and services outside the United States. Deems Australia, New Zealand, Egypt, Israel, Japan, and the Philippines to be major non-NATO allies. Prohibits funds made available by any Act from being used to facilitate the sale of M-833 antitank shells or any comparable antitank shells containing a depleted uranium penetrating component to any country other than a NATO member country or a major non-NATO ally. Sets forth U.S. policy on Middle East arms sales. Title V: Special Authorities, Restrictions and Reports - Amends the Foreign Assistance Act of 1961 to raise the ceiling on funds available for unanticipated contingencies. Authorizes a specified amount to be made available in any fiscal year (currently, FY 1986 and 1987) for emergency military assistance. Authorizes the President to adopt as a U.S. contract or obligation any contract with a U.S. or third-country contractor that had been funded with assistance prior to the termination of such assistance. Revises provisions concerning prohibitions on assistance. Requires the President to maintain a list of Communist countries for purposes of restricting assistance. Authorizes the President to remove or exempt a country from the list or prohibitions on assistance if he reports to the Congress that such removal or exemption is important to the U.S. national interest. Prohibits assistance to any country whose elected head of government is deposed by military coup. Permits the President to resume assistance to such a country if he reports to the Congress that subsequent to the coup a democratically elected government has taken office. Prohibits assistance to any country which is more than one year in arrears to the U.S. Government on loan or credit payments extended under the Foreign Assistance Act of 1961 or former authorities of the Arms Export Control Act unless the President reports to the Speaker of the House and the chairman of the Senate Foreign Relations Committee that such assistance is in the national interest. Requires the Administrator of the Agency for International Development (AID) to ensure that for every assistance project there is prominently displayed an acknowledgment that the project was funded by the people of the United States. Expresses the sense of the Congress that the President should continue to make efforts to improve the management of the foreign economic assistance program. Requires the President to study the feasibility and impact of reducing the number of countries receiving such assistance and improving coordination and management of the foreign assistance programs. Directs the AID Administrator to report to the Speaker of the House and the chairman of the Senate Foreign Relations Committee on: (1) actions taken by AID and any other proposals to improve management of such programs; and (2) the findings of the President's study. Requires the President to report to the House Foreign Affairs Committee and the Senate Foreign Relations Committee on the extent to which ESF assistance provided in excess of $10,000,000 in FY 1987 through 1991 to a country has contributed to economic reform along market economic principles in such country. Title VI: Special Assistance Initiatives and Other Region or Country Specific Provisions - Chapter 1: East Asia and the Pacific - Subchapter A: Assistance to the Philippines - Multilateral Assistance Initiative for the Philippines Act of 1991 - Expresses the sense of the Congress that: (1) the United States should continue to participate with multilateral financial institutions and other bilateral donors in an economic reform and development program in the Philippines; and (2) a multiyear commitment of resources by the United States, donors, and institutions with a continued reform effort and leadership role by the Government of the Philippines will continue to be necessary to ensure continued economic growth in the Philippines and enhanced participation of the Filipino people in the democratic process. Authorizes the President to provide assistance on such terms as determined necessary to carry out this Act. Links assistance to progress by the Government of the Philippines in implementing its economic, structural, and administrative reform program and provides that such assistance may include programs to stimulate and strengthen private sector growth, including voluntary debt reduction, greater U.S. participation in such sector, and sustained economic growth. Authorizes appropriations. Limits the amount of appropriations for FY 1992 and 1993. Expresses the sense of the Congress that: (1) coordination of programs by donors, institutions, and the Government of the Philippines is critical to the success of the Multilateral Assistance Initiative; (2) all donors should simplify procurement and disbursement procedures and ensure that conditions on the provision or use of assistance are complementary; and (3) the Philippines will ensure the most effective use of such assistance. Subchapter B: Humanitarian Assistance for Cambodian Democracy - Makes specified amounts of development and ESF assistance for FY 1992 and 1993 available for humanitarian and development assistance for civilians and civilian members of the Cambodian noncommunist resistance. Requires the President to terminate assistance to any Cambodian organization that is cooperating with the Khmer Rouge in military operations. Directs the Administrator of the administering agency to: (1) contract with a private sector employee to establish an office in Phnom Penh to oversee program activities; and (2) conduct an on-site assessment within Cambodia to determine requirements for the development of infrastructure and the eradication of explosive mines. Requires the President to report to the Speaker of the House and the President pro tempore of the Senate on all instances of military cooperation since January 1, 1991, between the Khmer Rouge and any faction of the noncommunist resistance and all instances of human rights abuses by the Khmer Rouge. Makes available an additional amount of development and ESF assistance for FY 1992 and 1993 for humanitarian assistance to children and victims of wars in Cambodia. Subchapter C: Other Provisions Relating to the Region - Permits funds authorized by this Act and funds made available in prior foreign assistance appropriations Acts for Burma (Myanmar) to be made available for training and education assistance for Burmese outside of Burma who are displaced as a result of civil conflict and for activities which support democratic pluralism in Burma. Expresses the sense of the Congress that additional assistance should be provided for Mongolia in recognition of Mongolia's movement toward democracy and a free market economy. Chapter 2: Near East and South Asia - Extends a certain waiver on a prohibition on assistance to Pakistan through FY 1994. Amends the International Security and Development Cooperation Act of 1985 to earmark development and ESF assistance for humanitarian assistance to the Afghan people and for the implementation of bilateral and multilateral reconstruction efforts for Afghanistan and the establishment of a broad-based freely-elected Afghan Government. Sets forth provisions concerning human rights abuses in Sri Lanka. Requires the President, in determining whether to provide assistance or make sales of defense articles or services to Sri Lanka during FY 1992 and 1993, to take into account whether the Government of Sri Lanka has: (1) established a public register of detainees and ensured that detainees have access to lawyers and family members; (2) taken steps to deter disappearances and killings of civilians by persons under control of government forces; (3) taken measures to minimize civilian casualties in combat operations in the north and east; and (4) made serious efforts to investigate and prosecute those involved in the murder of journalist Richard DeZoysa. Encourages the Government of Sri Lanka to provide human rights education and training. Chapter 3: Europe - Subchapter A: SEED Program Support for Transformation From Communism to Free-Market Democracy - Support for East European Democracy Act of 1991 (or SEED II Act) - Amends the Support for East European Democracy (SEED) Act of 1989 to include within the definition of "Eastern Europe" all nations of Europe which experienced Communist rule after World War II. Permits the President, where an authority in such Act is available for a bilateral activity for Poland or Hungary, to exercise such authority with respect to another Eastern European country or a constituent republic of such country if he determines that: (1) such country or republic has taken steps toward democracy and a market-oriented economy; (2) such activity would promote the institutions of democracy and a free-market economy; and (3) such activity would not sustain or fortify organizations which are inimical to the development of democracy and a free-market economy. Authorizes appropriations for FY 1992 and 1993 for assistance under SEED. Expresses the sense of the Congress with respect to establishing, and providing ESF and technical assistance for, nondiplomatic liaison offices in the Baltic states and in constituent republics of East European countries to facilitate liaison with entities aspiring to achieve democracy and free-market institutions. Supports adoption of agricultural policies in East European countries that are based on free-market policies and discourages policies that distort market signals through protective import barriers or government export subsidies. Provides for the establishment of Institutes for Agricultural Policies in Eastern Europe and the United States for the education and training of policy makers in agricultural free-market economics. Declares that 20 percent of SEED food assistance for FY 1992 and 1993 should be in the form of value added agricultural products. Applies limitations and authorities for the Enterprise Funds for Poland and Hungary to any other Enterprise Fund to which the President determines the United States should contribute. Expresses the sense of the Congress that the President should: (1) designate a director within the Department of Commerce for American business initiative in Eastern Europe to promote the development of American business opportunities in East European countries; and (2) establish American Business Centers to support American business initiatives in Eastern Europe. Andrei Sakharov Educational Exchange Act - Amends the Mutual Educational and Cultural Exchange Act of 1961 to establish the Andrei Sakharov Educational Exchange Program to further U.S.-Eastern European cooperation in the fields of environmental protection and the health sciences through the exchange of graduate students. Urges the President to use the authority provided by such Act as an integral part of the SEED program. Amends SEED to express the sense of the Congress that the President should allocate a specified amount annually for NATO's plan for expanded East European participation. Eastern European Security Assistance Act of 1991 - Makes a specified amount of administration of justice assistance under the Foreign Assistance Act of 1961 for U.S. participation in a program aimed at strengthening democratic institutions in Eastern European countries by promoting the empowerment of civilian managers in the justice, defense, and internal security establishments. Prohibits such programs from taking place with the authorities of a nonelected government or with a regime that carries out human rights violations or is negligent in the prosecution of hate crimes. Authorizes the President to: (1) include an appropriate number of students from Eastern European countries in the training offered by the National Academy of the Federal Bureau of Investigation; and (2) furnish international criminal investigative training assistance and administration of justice assistance to Eastern European countries. Urges the Director of the U.S. Information Agency to arrange for the translation into the appropriate languages of books and other materials relevant to purposes of this Act for distribution to parliaments, ministries, and institutions of higher education in Eastern Europe. Directs the Secretary of State, together with the Attorney General, to report to specified congressional committees on possible sites for the establishment of at least three legal attache posts at U.S. embassies in Eastern Europe. Treats the Regional Environmental Center for Central and Eastern Europe in Budapest, Hungary, as an international organization for purposes of detailing U.S. Government personnel. Makes a specified amount of nonconvertible Polish currencies held by the United States available for the Research Center on Jewish History and Culture of the Jagiellonian University of Krakow, Poland. Subchapter B: Baltic Humanitarian Relief - Amends the Foreign Assistance Act of 1961 to declare that the Congress recognizes that prompt U.S. assistance is desirable to help alleviate suffering in the Baltic republics. Directs the AID Administrator to: (1) furnish humanitarian assistance for the relief of the Estonian, Latvian, and Lithuanian people; and (2) solicit donations of humanitarian assistance for Estonia, Latvia, and Lithuania and cooperate with private relief agencies attempting to provide such assistance. Authorizes the Commander-in-Chief of the U.S. Transportation Command to provide all necessary airlift and sealift to transport donations of medical supplies to the Baltic peoples. Earmarks ESF assistance for such purposes. Urges the President to begin negotiations with the nations surrounding Estonia, Latvia, and Lithuania, including Poland and the U.S.S.R., regarding the importation of humanitarian assistance. Subchapter C: CSCE Assembly - CSCE Assembly Participation Act - Provides that up to 17 Members of the Congress shall be appointed to meet annually with representative parliamentary groups from other Conference on Security and Cooperation in Europe (CSCE) member nations to: (1) assess the implementation of CSCE objectives; (2) discuss subjects addressed during the meetings of the Council of Ministers for Foreign Affairs and the biennial Summit of Heads of State or Government; and (3) initiate and promote national and multilateral measures to further cooperation and security in Europe. Earmarks amounts from funds available to the Department of State for contributions to international organizations for the U.S. contribution toward the maintenance of the CSCE Assembly and for meeting the expenses of the U.S. delegation. Chapter 4: Middle East - Subchapter A: Arms Suppliers Regime - Arms Suppliers Regime Act of 1991 - Declares that the Secretary should undertake to convene a conference of appropriate nations to establish an arms suppliers regime. States that the purpose of such regime should be to: (1) halt the flow of unconventional arms and technologies necessary to produce such arms to nations in the Middle East; (2) limit and control the proliferation of advanced conventional arms to such nations; and (3) provide incentives for regional arms control agreements in the Middle East. Lists actions to be taken to carry out such purposes. Authorizes the President to negotiate and commit the United States to participating in a multilateral moratorium prohibiting the transfer of advanced conventional arms to the Middle East. Requires the President to report annually to the Senate Foreign Relations Committee and the House Foreign Affairs Committee on: (1) all transfers of arms to the Middle East over the previous five years; (2) the current military balance in the region; (3) the current and projected military threat to allied and friendly nations in the Middle East and the military equipment needed to deter and defend against such threat; (4) the operation of agreements comprising the arms suppliers regime; (5) the supplier nations that have refused to participate in such regime; and (6) specific actions of supplier nations that have engaged in conduct that violates or undermines the regime. Prohibits the sale of defense articles or services, or the issuance of export licenses for such articles or services, to any nation in the Middle East unless the President: (1) certifies that the Secretary has undertaken to convene the conference for the establishment of an arms suppliers regime; and (2) submits a specified report on such regime. Subchapter B: Miscellaneous - Declares that specified amounts of development assistance should be used to finance the Cooperative Development Program, cooperative development research projects among the United States, Israel, and developing countries, and cooperative development projects among the United States, Israel, and Eastern Europe. Prohibits assistance to Syria until the President reports to the House Foreign Affairs Committee and the Senate Foreign Relations Committee that the Government of Syria: (1) has demonstrated willingness to enter into negotiations with Israel; (2) does not deny its citizens the right to emigrate and does not impose taxes with respect to emigration; (3) is assisting the U.S. Government in obtaining the release of American hostages in Lebanon; (4) no longer supports international terrorist groups; (5) is withdrawing its armed forces from Lebanon; (6) is no longer acquiring chemical, biological, or nuclear weapons and will not use weapons currently in its arsenal to threaten its neighbors; (7) is cooperating with U.S. antinarcotics efforts and taking steps to remove members of the government who are involved in the drug trade; and (8) has made progress in improving human rights. Requires the President to report to such committees on third country transfers of weapons and military equipment to Syria. Expresses the sense of the Congress that the United States should support educational, cultural, and humanitarian activities that bring Israelis together with Palestinians living in the West Bank and Gaza. Expresses the sense of the Congress that: (1) all Arab nations which have refused to recognize Israel and have maintained a state of belligerency against Israel should recognize israel, end the state of belligerency and economic boycott against Israel, and enter into negotiations with Israel; and (2) the United States should encourage the Arab states which were allied with the United States in the Persian Gulf War to achieve such objectives. Expresses the sense of the Congress that the United States should work with its Arab coalition partners to: (1) encourage their support for efforts to achieve peace and stability in the Middle East and to settle the Arab-Israeli conflict; and (2) take specific steps with respect to Israel and terrorism. Chapter 5: Latin America and the Caribbean - Subchapter A: Provisions Pertaining to Central America and the Caribbean - Requires advance congressional notification for the transfer of helicopters or military aircraft to any country in Central America or the Caribbean. Directs the Secretary to notify the appropriate congressional committees whenever any helicopters or other military aircraft are provided to such countries by any foreign country. Prohibits military assistance under the Foreign Assistance Act of 1961 to Guatemala during FY 1992 and 1993, except in connection with a peace agreement. Establishes the Lasting Peace Fund for Guatemala. Authorizes the President to transfer amounts available for military assistance to the Fund. Makes funds available only upon notification to the appropriate congressional committees that the Guatemalan Government and the Guatemalan National Revolutionary Unit have signed a peace agreement. Permits funds to be available for: (1) costs of retraining, relocation, and reemployment in civilian pursuits of former combatants and noncombatants affected by the conflict; and (2) costs of monitoring activities associated with the peace agreement. Prohibits the authorites of the Arms Export Control Act from being used to sell to the Guatemalan Government, or issue licenses for the export to Guatemala of: (1) weapons or ammunition; or (2) aircraft, unless the aircraft are unarmed and the Guatemalan Government has agreed that they will not be armed. Permits FY 1992 and 1993 development and ESF assistance and assistance under the Agricultural Trade Development and Assistance Act of 1954 for Guatemala to be used only by civilian government agencies and nongovernmental organizations. Requires such assistance to be targeted for: (1) programs that address poverty, basic human needs, and environmental concerns; (2) the improvement of democratic institutions and the promotion of political pluralism; (3) the National Reconciliation Commission; (4) fiscal reform and administration; or (5) programs that promote trade and investment. Prohibits such assistance from being used for partisan political purposes or as an instrument of counterinsurgency. Waives assistance target requirements if the President notifies the appropriate congressional committees that Guatemala has made progress in eliminating human rights violations and in bringing to trial those responsible for major human rights cases. Prohibits foreign assistance for any member of the Nicaraguan resistance who has not disarmed or is not abiding by the terms of the cease-fire agreement and the addenda to the Toncontin Agreement. Earmarks a specified amount of FY 1992 and 1993 ESF assistance for Central America for implementing programs consistent with the purposes of the Concerted Plan of Action in Favor of Central American Refugees, Returnees and Displaced Persons. Prohibits funds authorized to be appropriated by any Act to be made available for the Sandinista Popular Army unless requested and authorized in advance by the President of Nicaragua. Subchapter B: Provisions Pertaining to the Caribbean - Congratulates Haiti on its transition to democracy. Expresses the sense of the Congress that the United States should: (1) provide assistance to the Haitian Government so long as it abides by the Haitian Constitution and respects freedom of expression and human rights; (2) continue to provide assistance to Haitian private voluntary organizations to institutionalize democracy and promote economic development; and (3) provide a specified amount of food, development, and economic assistance to Haiti during FY 1992 and 1993. Prohibits military assistance to Haiti during FY 1992 and 1993, except for nonlethal military assistance provided through a democratically-elected head of state and pursuant to specified notification procedures. Encourages the Government of the Dominican Republic to improve respect for the human rights of Haitian laborers engaged in the sugar cane harvesting industry in the Dominican Republic. Declares that the President should consider increasing the Dominican Republic's allocation of the U.S. sugar quota and providing additional economic and development assistance if the Government of the Dominican Republic makes progress in specified matters concerning such laborers. Permits assistance under the Foreign Assistance Act of 1961 or the Agricultural Trade Development and Assistance Act of 1954 to be provided to the Government of Guyana only if the President reports to the appropriate congressional committees that such government is in power as a result of free and fair elections. Exempts from such restriction international narcotics control assistance or assistance for the holding of free and fair elections. Expresses the sense of the Congress that: (1) following the submission of the report regarding Guyana, the President should provide economic assistance for Guyana under such Acts; and (2) a specified amount of assistance should be used to meet basic human needs. Subchapter C: Andean Initiative - Amends the International Narcotics Control Act of 1990 to extend the authorization of appropriations for development and ESF assistance to Andean countries through FY 1993. Requires priority in the use of funds for Bolivia and Peru to be given to support programs that focus on providing coca farmers with alternative sources of income. Earmarks a specified amount for each fiscal year (currently, FY 1991) for administration of justice assistance for Bolivia, Colombia, and Peru. Declares that a specified amount of such assistance should be made available for the Office of Human Rights in the Office of the Attorney General of the Government of Peru. Authorizes additional appropriations for FY 1992 and 1993 for military assistance to Andean countries. Applies certain limitations on FY 1991 military and law enforcement assistance to such countries to assistance for FY 1992 and 1993. Decreases the amounts of assistance to be made available for armed forces and law enforcement units in such countries. Prohibits Peru's Sinchi Police from being considered as a law enforcement unit. Extends certain conditions on assistance to such countries to assistance for FY 1992 and 1993. Exempts from such conditions assistance for programs that focus on providing coca farmers with alternative sources of income. Extends a certain waiver of a prohibition on assistance to countries in default on loans to narcotics-related assistance to Andean countries for FY 1992 and 1993. Subchapter D: South America - Congratulates the Governments of Argentina and Brazil for taking certain steps with respect to nuclear nonproliferation. Permits military assistance to Chile during FY 1992 and 1993 only if the appropriate congressional committees are notified in advance. Subchapter E: Other Provisions Pertaining to the Region - Earmarks an amount of funds made available for narcotics-related assistance for the Andean countries for efforts to deal with the cholera epidemic in Latin America. Makes law enforcement assistance available for countries with democratically-elected governments in Latin America and the Caribbean. Prohibits the use of such funds for: (1) lethal equipment; and (2) the participation of Department of Defense personnel and members of the U.S. armed forces in law enforcement training. Permits law enforcement training in the Caribbean to be provided only by the Department of Justice Criminal Investigative Training Assistance Program. Earmarks funds for such assistance. Amends the Foreign Assistance Act of 1961 to permit the delivery of military assistance and sales to the armed forces of a Latin American or Caribbean country with a civilian government only with the prior approval of the country's head of government. Subchapter F: Miscellaneous Provisions - Amends the Foreign Assistance Act of 1969 to authorize appropriations for the Inter-American Foundation for FY 1992 and 1993. Revises provisions concerning the composition of the Foundation's Board of Directors and the principal office. Declares that the Senate applauds the actions of the United Nations Human Rights Commission of March 6, 1991, (concerning human rights in Cuba) and calls on the Government of Cuba to cooperate fully with the Commission. Chapter 6: Africa - Amends the Foreign Assistance Act of 1961 to authorize appropriations for FY 1992 and 1993 for the Development Fund for Africa. Expresses the sense of the Congress that a certain amount of funds should be made available to support sector projects supported by the Southern African Development Coordination Conference. Amends the International Security and Development Cooperation Act of 1980 to authorize appropriations for FY 1992 and 1993 for the African Development Foundation. Permits assistance to Sudan during FY 1992 and 1993 only if the President reports to the Congress that the Government of Sudan has: (1) taken actions to begin a process of national reconciliation; and (2) demonstrated a commitment to hold free and fair elections monitored by international observers. Permits military and ESF assistance to Kenya during FY 1992 and 1993 only if the President reports to the Congress that the Government of Kenya has taken steps to: (1) release political detainees and end the prosecution of individuals for the expression of their political beliefs; (2) cease mistreatment of political prisoners; and (3) restore judicial independence and freedom of expression. Authorizes military and ESF assistance and international military education and training for Zaire during FY 1992 and 1993 only if the President reports to the Congress that: (1) a neutral, transitional government has been formed to oversee the drafting of a new constitution for Zaire; (2) free and fair elections are held in Zaire; and (3) the elected government demonstrates a commitment to bring about freedom of expression, a reformed and independent judiciary, and reform of the security forces. Prohibits development assistance to Zaire, except as provided through nongovernmental organizations. Expresses the sense of the Senate that the President should continue to support the peacekeeping efforts in Liberia carried out by the Economic Community of West Africa Monitoring Group. Amends the Foreign Assistance Act of 1961 to authorize the President to provide assistance for civil strife relief, rehabilitation, and general recovery in Liberia. Permits assistance to Liberia during FY 1992 and 1993 only if the President reports to the Congress that the Government of Liberia has achieved progress toward reconciliation and free and fair elections monitored by international observers. Provides that such restriction shall not apply to humanitarian assistance. Authorizes the President to furnish assistance for strengthening judicial institutions in African countries. Expresses the sense of the Senate that a study should be undertaken by the Office of Technology Assessment, in a cross-section of Subsaharan African countries, of the formulation and the economic, social, and environmental impact of adjustment programs supported or leveraged by AID through the Development Fund for Africa. Title VII: Enterprise for the Americas Initiative - Enterprise for the Americas Act of 1991 - Chapter 1: Statement of Findings and Purpose - Sets forth findings and purposes with respect to the Enterprise for the Americas Initiative. Chapter 2: Programs to Facilitate Investment Flows - Requires the Secretary of the Treasury to work with the Inter-American Development Bank to ensure the implementation of the Bank's investment sector reform program and the coordination of U.S. bilateral assistance programs with multilateral efforts to enhance liberalization efforts in Latin America and the Caribbean. Authorizes the Secretary, subject to certain conditions, to make a payment to the Enterprise for the Americas Fund. Requires U.S. assistance to the Fund to be disbursed only for technical assistance for resolving domestic constraints to investment, human capital programs, and assistance to private enterprises. Chapter 3: Eligibility Requirements for Benefits - Makes eligible for participation in activities under this Act any Latin American or Caribbean country that: (1) has in effect, or is making progress toward, policies designed to liberalize its investment regime and to undertake economic reforms in conjunction with specified multilateral financial institutions; and (2) qualifies for assistance under the Foreign Assistance Act of 1961 (waives prohibitions on assistance to countries in default on loans to the United States). Chapter 4: Enterprise for the Americas Facility - Establishes the Enterprise for the Americas Facility in the Department of the Treasury. Declares that the purpose of the Facility is to serve as the coordinating mechanism within the U.S. Government to carry out provisions of this Act related to debt reductions, sales, and cancellations of loans or assets for eligible countries. Chapter 5: Debt Reduction - Authorizes the President to reduce the amount owed to the United States (as a result of concessional loans made pursuant to the Foreign Assistance Act of 1961 or predecessor foreign economic assistance legislation) by any eligible country. Deems debt reductions to be assistance for purposes of provisions of law limiting assistance to a country (waives restrictions on assistance to countries in default on loans to the United States). Sets forth requirements with respect to the exchange of obligations, repayment of principal, and interest on new obligations issued by eligible countries. Encourages the President to consider undertaking the full liquidation of outstanding obligations to the United States for an eligible country if such liquidation will assist in significant progress toward economic reform. Chapter 6: Enterprise for the Americas Accounts - Requires eligible countries that enter into Enterprise for the Americas Agreements to establish Enterprise for the Americas Accounts. Authorizes the President to enter into Enterprise for the Americas Agreements with eligible countries concerning the operation and use of Americas Accounts. Sets forth required contents of such Agreements. Permits grants from an Americas Account to be used only for funding activities that: (1) support local nongovernmental organizations in child health programs; (2) link the conservation and sustainable use of natural resources with local community development; (3) support community-based primary and secondary education programs; and (4) support alternative development programs that seek to reduce dependence on the production of crops from which narcotic and psychotropic drugs are derived. Lists eligible grant recipients. Declares that: (1) the President should encourage other official creditors of eligible countries whose debt is reduced to provide comparable debt reduction to such countries; and (2) the Secretary should encourage private creditors of eligible countries to explore mechanisms for reducing outstanding debts to levels that more accurately reflect the market value of such debts. Chapter 7: Sales, Reductions, or Cancellations of Loans or Assets - Authorizes the President to: (1) sell to any eligible purchaser any loan of an eligible country made pursuant to the Export-Import Bank Act of 1945; (2) sell to any eligible purchaser any asset acquired by the Commodity Credit Corporation in connection with export sales to an eligible country or specified export credit guarantee programs; and (3) reduce or cancel any loans or assets made or acquired before 1991 upon receipt of payment from an eligible purchaser. Permits loans or assets to be sold only to purchasers who present plans to AID for using such loans or assets to engage in debt-for-child survival, debt-for-education, debt-for-equity, debt-for-development, or debt-for-nature swaps. Authorizes loans or assets to be sold, reduced, or canceled only for purposes of facilitating such swaps. Chapter 8: International University for the Americas - Requires the Secretary of State to determine the most appropriate location for the International University for the Americas, an institution to be established for promoting economic integration and the strengthening of democratic institutions in the Western Hemisphere and for commemorating the 500th anniversary of the discovery of the Americas by Christopher Columbis. Authorizes appropriations. Chapter 9: Reports - Sets forth annual reporting requirements with respect to this Act. Title VIII: Repeal of Obsolete Provisions - Repeals provisions of specified Acts. Title IX: Multilateral Development Banks - Chapter 1: International Monetary Fund - Amends the Bretton Woods Agreements Act to authorize the U.S. Governor of the International Monetary Fund to consent to: (1) an increase in the U.S. quota in the Fund; and (2) the amendments to the Articles of Agreement of the Fund approved in resolution 45-3 of the Fund's Board of Governors. Authorizes the Secretary of the Treasury to instruct the U.S. Executive Director of the Fund to approve the Fund's pledge to sell a specified amount of the Fund's gold to restore the resources of the Reserve Account of the Enhanced Structural Adjustment Facility Trust to meet obligations to lenders who have made loans to the Trust for financing programs of members previously in arrears to the Fund. Chapter 2: African Development Fund - Amends the African Development Fund Act to authorize the U.S. Governor of the African Development Fund to contribute a specified amount to the sixth replenishment of the Fund. Authorizes appropriations. Chapter 3: Asian Development Bank - Amends the Asian Development Bank Act to authorize the U.S. Governor of the Asian Development Bank to subscribe to additional shares of the Bank's capital stock. Authorizes appropriations. Title X: Presidential Contingency Fund - Authorizes appropriations to the President for FY 1992 and 1993 for unanticipated contingencies in programs within the International Affairs Budget Function. Title XI: Peace Corps - Amends the Peace Corps Act to: (1) extend authorizations of appropriations for the Peace Corps for FY 1992; (2) establish the Foreign Currency Fluctuations, Peace Corps, Account to pay expenses for Peace Corps operations which exceed appropriations for such expenses as a result of currency exchange rate fluctuations. Authorizes appropriations for such Account. Requires the Director of the Peace Corps to contract with an eligible organization to conduct three evaluations of the health care needs of Peace Corps volunteers and the adequacy of the Peace Corps health care system. Provides for the submission of such evaluations to the Director and the Senate Foreign Relations Committee and the House Foreign Affairs Committee. Requires the Director and the Secretary of Labor to report to such committees on: (1) the information provided by the Peace Corps to its volunteers and applicants on the benefits and services to which volunteers or trainees may be entitled in the event they sustain injuries or become disabled during their Peace Corps service or training; (2) the efforts by the Peace Corps and the Department of Labor to coordinate the provision of such information to Peace Corps volunteers and applicants and the processing of claims by volunteers under the Federal Employees Compensation Act (FECA); (3) the number of Peace Corps volunteers and applicants who have filed claims under FECA and the percentage of claims that have been approved; and (4) the timeliness of approvals or denials of such claims. Encourages the Director to continue to develop, assist, and implement education-related programs which enable volunteers to share their volunteer experiences with primary and secondary school students and communities in the United States. Title XII: Effective Date - Provides that this Act shall take effect on October 1, 1991.
Bill· SS. 1424 (102nd)open
United States · United States Congress · 28 June 1991
Directs the Secretary of Veterans Affairs, during the five-year period beginning on October 1, 1991, to conduct a rural mobile health care clinic program in States in which significant numbers of veterans reside in rural areas. Makes eligible for such mobile health care veterans otherwise eligible for veterans' health care who reside at least 100 miles from the nearest Department of Veterans Affairs health-care facility. Requires the Secretary to begin operation of at least three mobile health care clinics in each fiscal year of the program. Requires the Secretary to report to the Congress an evaluation of the program. Authorizes appropriations for FY 1992 through 1996.
Bill· SS. 1419 (102nd)referred
United States · United States Congress · 28 June 1991
Amends the Internal Revenue Code to allow an itemized deduction for personal interest paid on an education loan by a health care professional (medical doctor, registered nurse, nurse-practitioner, or physician's assistant) performing services in a rural community or on certain Indian reservations for at least 24 consecutive months under a written agreement. Limits such deduction to $5,000. Allows the computation of such deduction in determining adjusted gross income.
Bill· SS. 1414 (102nd)referred
United States · United States Congress · 27 June 1991
Income Dependent Educational Assistance Loan Act - Amends the Higher Education Act of 1965 (HEA) to add a new title XVI, Income Dependent Educational Assistance Loans (IDEAL). Directs the Assistant Secretary for Postsecondary Education (the Assistant Secretary) to carry out a demonstration program of making IDEAL loans to students in ten congressional districts. Sets forth provisions for program requirements and institutional agreements. Limits the annual amount of such a loan not more than $10,000 or the cost of attendance at the eligible institution, whichever is less. Limits individual borrowing capacity to prohibit receipt of any amount in an additional loan which exceeds the excess of $40,000 over the total original principal amounts of all prior such loans to such individual, less any refunds to the individuals's account. Provides for adjustment of such annual and aggregate limits for inflation. Counts any loan obligations under title IV of HEA or title VII of the Public Health Service Act toward annual and aggregate borrowing capacity limits under the IDEAL program, and vice versa. Adjusts such annual limits for less than full-time students. Sets forth provisions for: (1) terms of such loans, including income-dependent repayment provisions; and (2) disbursement of proceeds of such loans. Establishes the Income Dependent Educational Assistance Loan Trust Fund (the Trust Fund) in the Treasury, consisting of: (1) amounts transferred by the Secretary of the Treasury equivalent to IDEAL loan repayment levies received under the Internal Revenue Code, as amended by this Act; (2) specified amounts authorized to be appropriated under HEA, as amended by this Act; and (3) any interest earned on investment of certain amounts in the Trust Fund by the Assistant Secretary. Directs the Assistant Secretary to: (1) hold the Trust Fund; and (2) report annually to the Congress on the Trust Fund's financial condition and operations results during the preceding fiscal year and its expected condition and operations during the next fiscal year. Sets forth repayment provisions. Directs the Assistant Secretary to develop a procedure for computing a repayment percentage for each borrower using specified cohort repayment factors. Requires the following factors to be considered in determining such percentage: (1) total amount of IDEAL loans to the borrower; (2) borrower's age; (3) year in which such a loan was awarded; (4) such percentage to only apply to the first $50,000 of an individual's wages and self-employment income, determined without regard to any dollar limitation contained in specified Internal Revenue Code provisions; (5) such percentage to be adjusted over time for average coverage and self-employment income growth; (6) a specified buyout procedure; (7) maximum repayment period not exceeding 25 years; (8) no borrower required to make repayments beyond age 65; and (9) whether the Trust Fund is intended to earn an overall interest rate, on all loans made in any academic year, equal to the average interest rate on U.S. obligations issued in such year, plus an administrative expense premium of not more than 0.25 percent. Directs the Assistant Secretary to develop a buyout procedure under which the borrower may repay, at any time, the total amount of IDEAL loans borrowed, including a prepayment premium to discourage borrowers from using such buyout procedure. Provides for a certification procedure under which the Assistant Secretary is to: (1) calculate the repayment percentage for each borrower determined to be in repayment status; and (2) transmit such information, along with the borrower's taxpayer identification number, to the borrower and the Secretary of the Treasury by January 1 of each year. Makes eligible for the IDEAL loan program any student who is a U.S. citizen and who is between 17 and 56 year old. Authorizes appropriations to the Equity Investment in America Trust Fund to carry out the IDEAL program. Amends the Internal Revenue Code to add provisions for an educational loan repayment levy. Imposes such repayment levy equal to the repayment percentage of an individual's qualified earnings for the taxable year not exceeding $50,000, in the case of any individual receiving a certification from the Assistant Secretary under the IDEAL program. (Defines qualified earnings as wages and self-employment income, determined without regard to any dollar limitation contained in special provisions.)
Bill· SS. 1401 (102nd)referred
United States · United States Congress · 27 June 1991
Amends the Internal Revenue Code to allow an itemized deduction for personal interest paid on an education loan by a health care professional (medical doctor, registered nurse, nurse-practitioner, or physician's assistant) performing services in a rural community or on certain Indian reservations for at least 24 consecutive months under a written agreement. Limits such deduction to $5,000. Allows the computation of such deduction in determining adjusted gross income.
Bill· SS. 1416 (102nd)referred
United States · United States Congress · 27 June 1991
Title I: Distribution of Bibliographic Products and Services and Other Technical Publications - Authorizes the Librarian of Congress to sell bibliographic products, services, and other technical publications to institutions and individuals. Repeals provisions of Federal law that authorize the Librarian to sell copies of card indexes and other publications only. Title II: Library of Congress Revolving Fund - Establishes the Library of Congress Revolving Fund to be available to the Librarian, without fiscal year limitation, to carry out library research and information product and service activities. Directs the Librarian of Congress to promulgate regulations to: (1) provide specified fee-based products and services; and (2) make library research and information products and services available to Federal, State, and local agencies, foreign governments, libraries, industry, business, and other organizations and individuals. Requires the Librarian to publish the new Fund-service activities (including cost information) in the Federal Register, with at least a 45-day public comment period. Title III: General Standards and Limitations - Directs the Librarian of Congress to respect and preserve the security classification of any scientific or technical information, data, patents, inventions, or discoveries in, or coming into, the Librarian's possession or control that has been classified by or through the President as being essential in the interest of national defense. Prohibits: (1) the use of Congressional Research Service resources to generate fee-based research and information services; and (2) the marketing or publication of its products without prior approval of specified congressional committees.
Bill· SS. 1411 (102nd)open
United States · United States Congress · 27 June 1991
Middle Income Tax Relief and Family Preservation Act of 1991 - Title I: Family Tax Relief - Subtitle A: Personal Exemption Amount - Amends the Internal Revenue Code to increase from $2,000 to $2,300 the regular exemption amount and provide additional exemptions of $1,150 and $575, respectively, for taxpayers in the 15 and 28 percent brackets. Subtitle B: Refundable Credit for Children - Allows a refundable tax credit of $800 for each child under the age of five in lieu of the deduction for personal exemptions for children. Provides an inflation adjustment for such tax credit. Allows advance payments of such refunds. Subtitle C: Scholarships and Fellowships - Restores the prior law gross income exclusion of scholarships and fellowship grants. Subtitle D: Revenue Provisions - Increases the tax rates for higher income individuals. Imposes a surtax on the individual tax rate or the alternative minimum tax of an individual whose income exceeds $300,000. Increases the rate of corporate income tax and the rate of individual alternative minimum tax. Title II: Assured Minimum Child Support Demonstration Projects - Requires the Secretary of Health and Human Services, in order to encourage States to provide a guaranteed minimum level of child support for eligible children not receiving such support, to make grants to not more than six States to establish or improve a system of assured minimum child support payments. Requires States to use such grants to carry out a child support assurance project to provide a minimum monthly child support benefit for each eligible child to the extent that such support is not paid by the noncustodial parent. Sets forth administrative, eligibility, and reporting requirements for such projects. Authorizes appropriations. Title III: National Commission on Family Strengths - Establishes the National Commission on Family Strengths to facilitate expert studies and reports in order to receive diverse opinions concerning ways to strengthen and preserve families and to enhance the economic and noneconomic status of children. Requires a final report to the President and specified congressional committees by September 30, 1994. Authorizes appropriations.
Bill· SS. 1404 (102nd)referred
United States · United States Congress · 27 June 1991
Job Training Partnership Act Amendments of 1991 - Title I: Amendments to the Job Training Partnership Act - Amends the Job Training Partnership Act (the Act) to authorize appropriations for: (1) Training Services for the Disadvantaged, Adult Opportunity Program; (2) the Youth Opportunity Program; (3) Employment and Training Assistance for Dislocated Workers (other than provisions for clean air employment transition assistance); (4) Federally Administered Programs (Employment and Training Programs for Native Americans and Migrant and Seasonal Farmworkers; Veterans' Employment Programs; National Activities; Labor Market Information; National Commission for Employment Policy; Training to Fulfill Affirmative Action Obligations); and (5) Job Corps. Authorizes appropriations for the new Youth Opportunities Unlimited Program. Defines "basic skills deficient" as reading or computing skills at or below 8th grade level. Adds organizations serving older workers to the list of community-based organizations. Strikes from such list the National Urban Indian Council. Revises the definition of "economically disadvantaged" to refer to income guidelines promulgated each year by the Secretary of Health and Human Services. Revises the definition of "supportive services" to include drug and alcohol abuse counseling and referral and individual and family counseling. Includes representatives of local welfare agencies on private industry councils (PICs). Revises requirements for service delivery area (SDA) job training plans. Revises requirements for performance standards to add measurement of increased basic education attainment and occupational skills (as well as the current measurement of increased employment and earnings and reduced welfare dependency). Provides for the following additional factors in performance standards for youth programs: (1) attainment of employment competencies; (2) secondary and postsecondary school completion or its equivalent; and (3) enrollment in other training programs or apprenticeships, or enlistment in the armed forces. Authorizes the Secretary of Labor (the Secretary) to prescribe variations on such standards for youth programs to reflect the differences between in-school and out-of-school programs. Requires PICs to determine levels for competency standards, based on factors such as entry skill levels and other hiring requirements. Directs Governors to award incentive funds to SDAs for achieving performance standard levels. Changes from discretionary to mandatory the authority of State Governors to prescribe variations in performance standards within certain parameters. Requires selection of service providers on a competitive basis to the maximum extent possible. Requires such selection process to include: (1) determination of the service provider's ability to meet program design specifications; and (2) documentation of compliance with procurement standards. Requires, with specified exceptions, that all expenditures under the Act be charged to appropriate cost categories. Establishes new cost categories and cost limitations for the Adult Opportunity and Youth Opportunity Programs. Requires the Governor's coordination and special services plan to include descriptions of State coordination measures and projected grant uses. Renames the State job training coordinating council the State human resource investment council. Revises specified provisions for State education coordination and grants. Repeals specified provisions for training programs for older workers. Revises program requirements for service delivery systems. Exempts normal tuition charges for training or education from certain requirements for a breakdown of cost components. Limits the duration of on-the-job training to a period not in excess of that generally required for acquisition of skills needed for that position, but never exceeding six months. Requires on-the-job contracts to: (1) specify types and duration of training and other services; and (2) if an intermediary brokering contractor is used for placements, specify certain additional services and factors. Allows a public or private nonprofit entity to retain any income earned under any program under the Act if it is used to carry out the program, even though financial assistance has expired. Requires States to establish fiscal control and fund accounting procedures to ensure proper disbursal and accounting of Federal funds. Requires the Governor to establish procurement standards for States, local areas, and SDA's to ensure that specified criteria are met. Revises reporting and recordkeeping requirements. Requires recipients to maintain and provide to the Secretary standardized records of a sufficient number of individual participants to provide an adequate sample size to allow for preparation of national estimates to meet specified requirements. Requires States, administrative entities conducting the program, and recipients (other than sub-recipients) to monitor the performance of service providers. Requires Governors to ensure that requirements are established for retention of records for specified periods. Revises training services for disadvantaged adults and renames them the Adult Opportunity Program. Sets forth new eligibility requirements and a new formula for the allotment of funds to the disadvantaged adult program. Requires that the following features be included in all individual adult programs: (1) assessment of skill levels and service needs; (2) service strategy; (3) progress review; and (4) where appropriate, basic and occupational skills training. Requires SDAs to link with: (1) other specified Federal programs; and (2) State, local, and private programs, as appropriate. Allows an SDA to transfer up to ten percent of adult program funds to the youth program under certain conditions. Revises training services for disadvantaged youth and renames them the Youth Opportunity Program. Sets forth new eligibility requirements and a new formula for the allotment of funds to the disadvantaged youth program. Requires that the following features be included in all individual youth programs: (1) assessment of skill levels and service needs; (2) service strategy; (3) progress review; and (4) where appropriate, training in basic, occupational, pre-employment, and work maturity skills, work experience combined with skills training, and supportive services. Requires SDAs to link the youth program with: (1) other specified Federal programs; and (2) as appropriate, State, local, and private programs. Allows an SDA to transfer up to ten percent of youth program funds to the adult program under certain conditions. Provides, with respect to employment and training assistance for dislocated workers, that an eligible dislocated worker participating in training (except on-the-job training) shall be deemed to be in training with the approval of the State agency for purposes of unemployment compensation. Increases from ten to 20 percent of total enrollment the allowable number of nonresidential participants enrolled in the Job Corps in any year. Requires that, in enrolling nonresident participants, priority be given to those eligible individuals who are single parents with dependent children. Establishes a new Youth Opportunities Unlimited Program. Authorizes the Secretary to establish such national program of Youth Opportunities Unlimited (YOU) grants to pay 50 percent of of the cost of comprehensive education, training, and supportive services for youth in high poverty areas in urban and rural areas. Requires such grants to be awarded to the local service delivery area (on behalf of the participating community) in which the target area is located (or to designated grantees if the target area is in a migrant worker community, Indian reservation, or Alaskan native village). Authorizes the Secretary to select as grant recipients up to 25 communities in the first year after the program is in effect. Makes such grants cover a three-year period, with each year conditional upon compliance. Authorizes participating communities to apply for grants for use on behalf of target areas. Requires that a designated target area have not more than 25,000 population. Requires that program funds be used for services to youth ages 14 through 21. Provides for payments, Federal share, reporting, and Federal responsibilities. Title II: State Human Resource Investment Council - Requires each State which receives assistance under an applicable program to establish a single State human resource investment council to review and advise on coordination of applicable programs under: (1) the Adult Education Act; (2) the Carl D. Perkins Vocational and Applied Technology Education Act; (3) the Job Training Partnership Act; (4) the Rehabilitation Act of 1973; (5) the Wagner-Peyser Act; (6) the JOBS program of the Social Security Act; and (7) specified provisions of the Food Stamp Act of 1977.
Bill· HRH.R. 2815 (102nd)referred
United States · United States Congress · 27 June 1991
General Aviation Accident Liability Standards Act of 1991 - Declares that this Act supersedes any State law regarding liability for general aviation accidents. Establishes guidelines for uniform standards of liability of general aviation manufacturers for general aviation accidents. States that all actions for harm arising out of a general aviation accident shall be governed by the principles of comparative responsibility. Establishes, with specified exceptions, a limitation of actions period of 20 years from delivery of aircraft or harm-causing part to the purchaser for general aviation civil liability brought against a general aviation manufacturer. Declares admissible as evidence certain income tax and payroll tax liability for purposes of establishing financial harm arising out of a general aviation accident. Permits the award of punitive damages if a claimant establishes by clear and convincing evidence that the harm suffered was the direct result of conduct manifesting conscious, flagrant indifference to safety. Establishes a two-year limitation of actions period for actions arising out of a general aviation accident. Declares the intent of the Congress that sanctions be strictly enforced for violations of Rule 11 of the Federal Rules of Civil Procedure, including orders to pay to the other party the reasonable costs of legal fees. Confers original jurisdiction upon the Federal district courts, concurrently with State courts, for all civil actions that exceed $50,000 for harm arising out of a general aviation accident. Provides procedures for removal from State to Federal district courts of such actions.
Bill· HRH.R. 2823 (102nd)referred
United States · United States Congress · 27 June 1991
Amends the Internal Revenue Code to allow a general business credit for severance taxes and personal property taxes imposed by an Indian tribal government, when such taxes are imposed by any other State or local government. Allows such credit against the regular tax and the alternative minimum tax.
Bill· HRH.R. 2811 (102nd)referred
United States · United States Congress · 27 June 1991
Amends the Internal Revenue Code to provide for the nonrecognition of gain on property held for at least ten years which is involuntarily converted as the result of the exercise of eminent domain, without regard to whether the replacement property is similar or of like kind.
Bill· SS. 1398 (102nd)open
United States · United States Congress · 26 June 1991
Amends the Internal Revenue Code with respect to the corporate income tax exclusion of contributions to the capital of the taxpayer. Includes as a qualifying contribution any amount of money or property received by a regulated public utility (a utility required to provide electric energy, gas, water, or sewage disposal services) that: (1) is a contribution in aid of construction (as defined by regulations to be promulgated by the Secretary of the Treasury); (2) meets certain expenditure requirements; and (3) is not included in the taxpayer's rate base. Excludes amounts paid as customer connection fees.
Bill· SS. 1394 (102nd)open
United States · United States Congress · 26 June 1991
Tax Simplification Act of 1991 - Title I: Provisions Relating to Individuals - Amends the Internal Revenue Code to allow gain to be rolled over from one residence to another residence in the order the residences are purchased and used. Allows more than one rollover within a two-year period. Changes the due date for the second required installment for individuals who pay estimated tax. Permits the payment of taxes by credit cards to the extent provided by regulations. Provides for inflation adjustment of the dollar amounts involved in the election to claim a child's unearned income on the parent's return. Establishes a foreign tax credit limitation for individuals whose gross income is from sources outside the United States, consists entirely of qualified passive income, and the amount of creditable foreign taxes does not exceed $200. Excludes certain personal transactions from foreign currency rules. Establishes a different due date for large partnerships to file information returns. Limits the exclusion of combat pay from withholding to the amount excludable from gross income. Requires the Secretary of the Treasury to report to specified congressional committees on expanded access to simplified individual income tax returns and other actions taken to simplify them. Provides that the amount allowed as a deduction to rural mail carriers for the business expense of a vehicle shall be equal to qualified reimbursements. Amends the Technical and Miscellaneous Revenue Act of 1988 to repeal the rule on the business use of automobiles by rural mail carriers. Exempts from the luxury excise tax parts or accessories installed for use of passenger vehicles by disabled individuals. Title II: Treatment of Large Partnerships - Subtitle A: General Provisions - Establishes special rules for large partnerships (250 or more partners) with respect to: (1) determining the income tax of a partner; (2) computing the taxable income of a large partnership; and (3) treatment of contributed property. Provides that a large partnership does not include one where: (1) substantially all of the activities involve the performance of personal services by individuals owning interests in such partnership; or (2) 50 percent or more of partnership assets consist of oil or gas properties. Establishes simplified audit procedures for large partnerships. Requires a partner's return to be consistent with the partnership return. Allows partnerships to take adjustments into account through an imputed underpayment procedure or a flow-through-to-partners procedure. Authorizes and directs the Secretary of the Treasury to make adjustments at the partnership level in any partnership item to the extent necessary to have such item treated in the manner required, after notifying the partnership of such adjustment through certified or registered mail. Specifies certain restrictions on such adjustments. Provides for judicial review of such adjustment with the Tax Court, the appropriate district court, or the Claims Court. Prohibits any adjustments from being made three years after the later of the date on which the return was filed, or the last day for filing such return was filed, or the last day for filing such return, except in specified cases. Allows a partnership to file a request for an administrative adjustment of partnership items during such time periods and provides for judicial review where such request is not allowed in full. Authorizes the Secretary to require large partnerships, or any other partnership with 250 or more partners, to file their returns on magnetic media. Subtitle B: Provisions Related to TEFRA Partnership Proceedings - Revises and sets forth new provisions relating to TEFRA (Tax Equity and Fiscal Responsibility Act of 1982) partnership proceedings. Provides for a declaratory judgment procedure in the Tax Court for treatment of non-partnership items with respect to an oversheltered return. Describes an oversheltered return as one which shows no taxable income and a net loss from partnership items. Provides for the partnership return to be determinative of the audit procedure to be followed. Suspends the period of limitations for making assessments for a partner who is named in a bankruptcy petition. Permits a small partnership to have a C corporation as a partner. Excludes a partial settlement agreement from the one-year limitation on assessment. Provides that if a TEFRA statute extension agreement is entered into, that agreement also extends the statute of limitations for filing refund claims until six months after the expiration of the limitations period for assessments. Provides a prepayment forum and a refund forum for raising the innocent spouse defense in TEFRA cases. Provides that partnership level proceedings include a determination of the applicability of penalties at the partnership level. Allows partners to raise any partner-level defenses in a refund forum. Specifies that an action to enjoin premature assessments of deficiencies attributable to partnership items may be brought in the Tax Court. Permits a party to appear before a court for the sole purpose of asserting that the period of limitations for assessing any tax attributable to partnership items has expired for that person. Provides for the treatment of premature petitions filed by notice partners or five-percent groups. Provides that the amount of the bond to stay assessment and collection should be based on the Tax Court's estimate of the aggregate liability of the parties to the action (and not all of the partners in the partnership). Suspends interest where there is a delay in computational adjustment resulting from TEFRA settlements. Title III: Foreign Provisions - Subtitle A: Simplification of Treatment of Passive Foreign Corporations - Repeals foreign personal holding company rules and foreign investment company rules. Exempts foreign corporations from the accumulated earnings tax and personal holding company rules. Provides for the treatment of personal service contracts under controlled foreign corporation rules. Replaces repealed provisions with revised rules for passive foreign corporations. Provides for taxing U.S. income on stock in passive foreign corporations through three alternative methods: (1) mark-to-market; (2) current inclusion; and (3) interest charge on excess distributions. Subjects less-than-25-percent shareholders of passive foreign corporations that are not U.S.-controlled, and who do not elect current inclusion, to the mark-to-market methods or the interest-charge method for taxing income. Provides that if a passive foreign corporation is U.S.-controlled then every U.S. person owning stock in such corporation is subject to income inclusions under a modified version of controlled foreign corporation rules. Declares with regard to the mark-to-market method that: (1) if the fair market value of stock exceeds its adjusted basis, then the U.S. person shall include in gross income an amount equal to the amount of the excess; and (2) if the adjusted basis of stock exceeds the fair market value then the person shall be allowed a deduction equal to the lesser of the amount of such excess, or the unreversed inclusions. Describes a passive foreign corporation as any foreign corporation if: (1) 60 percent or more of its gross income is passive income; (2) the average percentage of assets which produce passive income or which are held for the production of passive income is at least 50 percent; or (3) such corporation is registered under the Investment Company Act of 1940, either as a management company or as a unit investment trust. Subtitle B: Treatment of Controlled Foreign Corporations - Provides that if a controlled foreign corporation sells or exchanges stock in other foreign corporations, then gain recognized on such sale or exchange shall be included in the gross income of such corporation as a dividend to the same extent that it would have been included if such corporation were a U.S. person. Repeals the special rules for foreign tax credits applicable to the receipt of previously taxed earnings. Revises provisions concerning: (1) determining pro rata share of gain from certain sales or exchanges of stock in certain foreign corporations; (2) basis adjustments in stock held by lower-tier foreign corporations; (3) determination of previously taxed income in redemptions through use of related corporations were a U.S. person. Subtitle C: Other Provisions - Allows the use of the average exchange rate for the period during which the taxes or adjustment is paid instead of the exchange rate as of the time of such payment. Permits the use of the simplified limitation on the foreign tax credit in determining the alternative minimum tax foreign tax credit. Title IV: Other Income Tax Provisions - Subtitle A: Provisions Relating to Subchapter S Corporations - Provides for determining whether a corporation has one class of stock, thus qualifying as an S corporation. Allows the Secretary of the Treasury to validate an invalid S corporation election by a small business corporation where the failure to properly elect S status was inadvertent or untimely. Provides that adjustments for distributions by an S corporation during a taxable year are taken into account before applying the loss for a year in determining the amount in the accumulated adjustment account. Repeals the rule that treats an S corporation in its capacity as a shareholder of another corporation as an individual. Repeals the rule that an S corporation as an individual. Repeals the rule that an S corporation may not be a member of an affiliated group of corporations. Eliminates the need to keep records of certain generally small amounts of earnings arising before 1983. Allows selling shareholders to be certain that their share of income will not be affected by income earned after the sale. Provides for the treatment of inherited stock. Subtitle B: Account Provisions - Revises the look-back method for long-term contracts and provides that for purposes of such method, only one rate of interest is to apply for each accrual period. Provides a method for capitalizing certain indirect costs. Subtitle C: Provisions Relating to Minimum Tax - Revises the corporation minimum tax depreciation preference. Repeals the special treatment of ownership changes in determining adjusted current earnings. Subtitle D: Tax-Exempt Bond Provisions - Repeals the $100,000 limitation on unspent proceeds under the one-year exception from arbitrage rebate. Provides an exception from rebate for earnings on bona fide debt service funds under the construction bond rules. Provides an automatic extension of the initial temporary period for construction issues. Provides an automatic extension of the initial temporary period for construction issues. Provides that discrete issues of governmental bonds issued simultaneously will not be treated as a single issue in cases where one of the issues is a tax and revenue anticipation note reasonably expected to satisfy the arbitrage rebate safe harbor. Authorizes the Secretary of the Treasury to provide exceptions from the requirement that taxpayers report interest on State and local government bonds on income tax returns in cases where it is determined that such information is not useful to the administration of tax laws. Repeals certain expired provisions. Subtitle E: Other Provisions - Provides for treating certain revocable trusts as estates. Defers the deduction of guaranteed payments by a partnership until the year in which they are includible in the partner's income. Provides that the taxable year of a partnership closes closes with respect to a partner whose entire interest in the partnership terminates, whether by death, liquidation or otherwise. Conforms the rules for determining gain where securities are exchanged in a corporate reorganization with other rules allocating amounts in a debt instrument between principal and interest. Title V: Estate and Gift Tax Provisions - Allows the right of recovery with respect to qualified terminable interest property (for which a marital deduction is allowed) to be waived in a will only by specific reference. Provides that a transfer from a revocable trust within three years of death does not result in the inclusion of the transfer in the gross estate. Revises the qualified terminable interest rules with respect to a trust and the marital deduction. Provides that a trust created before the enactment of the Revenue Reconciliation Act of 1990 is treated as satisfying the withholding requirement if its trust instrument require that all trustees be U.S. citizens or domestic corporations. Directs the Secretary to prescribed procedures which provide that executors will have the opportunity to submit subsequent information on a recapture agreement in the filing of an estate tax return. Title VI: Excise Tax Simplification - Subtitle A: Fuel Tax Provisions - Consolidates diesel and aviation fuel tax provisions. Consolidates the user credit and refund provisions for the fuels excise taxes. Combines the three refund procedures for fuels taxes into a uniform refund procedure. Eliminates the waiver requirement for fuels tax refunds for cropdusters and other fertilizer applicators. Provides exceptions to the mandatory information return requirement for certain sales of diesel and aviation fuels. Subtitle B: Provisions Related to Distilled Spirits, Wines, and Beer - Makes refunds available for imported bottled distilled spirits returned to distilled spirits plants. Permits records of exportation to be maintained by the exporter for purposes of canceling or crediting bonds furnished when distilled spirits are removed from bonded premises. Permits distilled spirits plants to maintain records of their activities at locations other than the premises where the operations covered by the records are performed. Allows beer to be transferred without payment of tax from a brewery to a distilled spirits plant to be used in the production of distilled spirits regardless of whether the brewery is contiguous to the distilled spirits plant. Repeals the requirement that wholesale liquor dealers post a sign outside their place of business indicating that they are wholesale liquor dealers. Repeals the requirement that wine returned to bonded premises be unmerchantable in order for tax to be refunded to be proprietor of the bonded wine cellar to which the wine is delivered. Allows the use of ameliorating material in certain wines made exclusively from a fruit or berry. Allows domestically-produced beer to be withdrawn from the place of production without payment of tax for the official or family use of representatives of foreign governments or public international organizations. Allows beer to be removed from a brewery without payment of tax for purposes of destruction. Allows drawback on exported beer without submission of records. Provides for imported beer to be withdrawn from customs custody for transfer to a brewery without payment of tax. Subtitle C: Other Excise Tax Provisions - Authorizes the exemption from registration requirements of certain tax-free sales. Repeals expired provisions concerning piggy-back trailers and deep seabed mining. Title VII: Administrative Provisions - Subtitle A: General Provisions - Changes the threshold for withholding and paying social security taxes from $50 a quarter to $300 a year for domestic service in a private home. Requires employers of household employees to report any social security or Federal unemployment tax obligation for wages paid to such employees on their income tax returns. Includes a household employer's social security and employment taxes in the estimated tax provisions. Authorizes the Secretary of the Treasury to enter into agreements with States to collect State unemployment taxes in the same manner. Incorporates into the general penalty structure the penalties for failure to provide information reports relating to pension payments. Allows reproductions of returns in digital image format by the Internal Revenue Service. Requires the Comptroller General of the United States to conduct a study of available digital image technology and report to specified congressional committees. Repeals: (1) the requirement to register tax shelters; (2) the authority to disclose whether a prospective juror has been audited; and (3) special audit provisions regarding the tax treatment of subchapter S corporations. Provides an explanation of the statute of limitations with respect to the return of a taxpayer. Subtitle B: Tax Court Procedures - Provides that an order to refund an overpayment is appealable in the same manner as a decision of the Tax Court. Declares that the Tax Court shall not have jurisdiction over the validity or merits of the credits or offsets that reduce or eliminate the refund to which the taxpayer was otherwise entitled. Provides that a taxpayer who seeks an award of administrative costs must apply for such costs with 90 days of the date on which the taxpayer was determined to be a prevailing party. Provides that a taxpayer who appeals a denial of administrative costs must petition the Tax Court within 90 days after the date that the IRS mails the denial notice. Provides that a taxpayer must file a motion (rather than a petition) to seek a redetermination of interest in the Tax Court. Provides that the net worth limitations applicable to individuals also apply to estates and trusts. Provides that individuals for purposes of computing the net worth limitations. Subtitle C: Authority for Certain Cooperative Agreements - Authorizes the Secretary to enter into cooperative agreements with State tax authorities for purposes of enhancing joint tax administration.
Bill· SS. 1393 (102nd)open
United States · United States Congress · 26 June 1991
Amends the Internal Revenue Code to impose an excise tax on amounts received in connection with certain acquisitions or combinations of partnerships or real estate investment trusts where dissenting equity holders do not have dissenters' rights.
Bill· HRH.R. 2777 (102nd)open
United States · United States Congress · 26 June 1991
Tax Simplification Act of 1991 - Title I: Provisions Relating to Individuals - Amends the Internal Revenue Code to allow gain to be rolled over from one residence to another residence in the order the residences are purchased and used. Allows more than one rollover within a two-year period. Changes the due date for the second required installment for individuals who pay estimated tax. Permits the payment of taxes by credit cards to the extent provided by regulations. Provides for inflation adjustment of the dollar amounts involved in the election to claim a child's unearned income on the parent's return. Establishes a foreign tax credit limitation for individuals whose gross income is from sources outside the United States, consists entirely of qualified passive income, and the amount of creditable foreign taxes does not exceed $200. Excludes certain personal transactions from foreign currency rules. Establishes a different due date for large partnerships to file information returns. Limits the exclusion of combat pay from withholding to the amount excludable from gross income. Requires the Secretary of the Treasury to report to specified congressional committees on expanded access to simplified individual income tax returns and other actions taken to simplify them. Provides that the amount allowed as a deduction to rural mail carriers for the business expense of a vehicle shall be equal to qualified reimbursements. Amends the Technical and Miscellaneous Revenue Act of 1988 to repeal the rule on the business use of automobiles by rural mail carriers. Exempts from the luxury excise tax parts or accessories installed for use of passenger vehicles by disabled individuals. Title II: Treatment of Large Partnerships - Subtitle A: General Provisions - Establishes special rules for large partnerships (250 or more partners) with respect to: (1) determining the income tax of a partner; (2) computing the taxable income of a large partnership; and (3) treatment of contributed property. Provides that a large partnership does not include one where: (1) substantially all of the activities involve the performance of personal services by individuals owning interests in such partnership; or (2) 50 percent or more of partnership assets consist of oil or gas properties. Establishes simplified audit procedures for large partnerships. Requires a partner's return to be consistent with the partnership return. Allows partnerships to take adjustments into account through an imputed underpayment procedure or a flow-through-to-partners procedure. Authorizes and directs the Secretary of the Treasury to make adjustments at the partnership level in any partnership item to the extent necessary to have such item treated in the manner required, after notifying the partnership of such adjustment through certified or registered mail. Specifies certain restrictions on such adjustments. Provides for judicial review of such adjustment with the Tax Court, the appropriate district court, or the Claims Court. Prohibits any adjustments from being made three years after the later of the date on which the return was filed, or the last day for filing such return was filed, or the last day for filing such return, except in specified cases. Allows a partnership to file a request for an administrative adjustment of partnership items during such time periods and provides for judicial review where such request is not allowed in full. Authorizes the Secretary to require large partnerships, or any other partnership with 250 or more partners, to file their returns on magnetic media. Subtitle B: Provisions Related to TEFRA Partnership Proceedings - Revises and sets forth new provisions relating to TEFRA (Tax Equity and Fiscal Responsibility Act of 1982) partnership proceedings. Provides for a declaratory judgment procedure in the Tax Court for treatment of non-partnership items with respect to an oversheltered return. Describes an oversheltered return as one which shows no taxable income and a net loss from partnership items. Provides for the partnership return to be determinative of the audit procedure to be followed. Suspends the period of limitations for making assessments for a partner who is named in a bankruptcy petition. Permits a small partnership to have a C corporation as a partner. Excludes a partial settlement agreement from the one-year limitation on assessment. Provides that if a TEFRA statute extension agreement is entered into, that agreement also extends the statute of limitations for filing refund claims until six months after the expiration of the limitations period for assessments. Provides a prepayment forum and a refund forum for raising the innocent spouse defense in TEFRA cases. Provides that partnership level proceedings include a determination of the applicability of penalties at the partnership level. Allows partners to raise any partner-level defenses in a refund forum. Specifies that an action to enjoin premature assessments of deficiencies attributable to partnership items may be brought in the Tax Court. Permits a party to appear before a court for the sole purpose of asserting that the period of limitations for assessing any tax attributable to partnership items has expired for that person. Provides for the treatment of premature petitions filed by notice partners or five-percent groups. Provides that the amount of the bond to stay assessment and collection should be based on the Tax Court's estimate of the aggregate liability of the parties to the action (and not all of the partners in the partnership). Suspends interest where there is a delay in computational adjustment resulting from TEFRA settlements. Title III: Foreign Provisions - Subtitle A: Simplification of Treatment of Passive Foreign Corporations - Repeals foreign personal holding company rules and foreign investment company rules. Exempts foreign corporations from the accumulated earnings tax and personal holding company rules. Provides for the treatment of personal service contracts under controlled foreign corporation rules. Replaces repealed provisions with revised rules for passive foreign corporations. Provides for taxing U.S. income on stock in passive foreign corporations through three alternative methods: (1) mark-to-market; (2) current inclusion; and (3) interest charge on excess distributions. Subjects less-than-25-percent shareholders of passive foreign corporations that are not U.S.-controlled, and who do not elect current inclusion, to the mark-to-market methods or the interest-charge method for taxing income. Provides that if a passive foreign corporation is U.S.-controlled then every U.S. person owning stock in such corporation is subject to income inclusions under a modified version of controlled foreign corporation rules. Declares with regard to the mark-to-market method that: (1) if the fair market value of stock exceeds its adjusted basis, then the U.S. person shall include in gross income an amount equal to the amount of the excess; and (2) if the adjusted basis of stock exceeds the fair market value then the person shall be allowed a deduction equal to the lesser of the amount of such excess, or the unreversed inclusions. Describes a passive foreign corporation as any foreign corporation if: (1) 60 percent or more of its gross income is passive income; (2) the average percentage of assets which produce passive income or which are held for the production of passive income is at least 50 percent; or (3) such corporation is registered under the Investment Company Act of 1940, either as a management company or as a unit investment trust. Subtitle B: Treatment of Controlled Foreign Corporations - Provides that if a controlled foreign corporation sells or exchanges stock in other foreign corporations, then gain recognized on such sale or exchange shall be included in the gross income of such corporation as a dividend to the same extent that it would have been included if such corporation were a U.S. person. Repeals the special rules for foreign tax credits applicable to the receipt of previously taxed earnings. Revises provisions concerning: (1) determining pro rata share of gain from certain sales or exchanges of stock in certain foreign corporations; (2) basis adjustments in stock held by lower-tier foreign corporations; (3) determination of previously taxed income in redemptions through use of related corporations; and (4) treatment of branch profits tax exemptions or reductions. Subtitle C: Other Provisions - Allows the use of the average exchange rate for the period during which the taxes or adjustment is paid instead of the exchange rate as of the time of such payment. Permits the use of the simplified limitation on the foreign tax credit in determining the alternative minimum tax foreign tax credit. Title IV: Other Income Tax Provisions - Subtitle A: Provisions Relating to Subchapter S Corporations - Provides for determining whether a corporation has one class of stock, thus qualifying as an S corporation. Allows the Secretary of the Treasury to validate an invalid S corporation election by a small business corporation where the failure to properly elect S status was inadvertent or untimely. Provides that adjustments for distributions by an S corporation during a taxable year are taken into account before applying the loss for a year in determining the amount in the accumulated adjustment account. Repeals the rule that treats an S corporation in its capacity as a shareholder of another corporation as an individual. Repeals the rule that an S corporation may not be a member of an affiliated group of corporations. Eliminates the need to keep records of certain generally small amounts of earnings arising before 1983. Allows selling shareholders to be certain that their share of income will not be affected by income earned after the sale. Provides for the treatment of inherited stock. Subtitle B: Account Provisions - Revises the look-back method for long-term contracts and provides that for purposes of such method, only one rate of interest is to apply for each accrual period. Provides a method for capitalizing certain indirect costs. Subtitle C: Provisions Relating to Minimum Tax - Revises the corporation minimum tax depreciation preference. Repeals the special treatment of ownership changes in determining adjusted current earnings. Subtitle D: Tax-Exempt Bond Provisions - Repeals the $100,000 limitation on unspent proceeds under the one-year exception from arbitrage rebate. Provides an exception from rebate for earnings on bona fide debt service funds under the construction bond rules. Provides an automatic extension of the initial temporary period for construction issues. Provides an automatic extension of the initial temporary period for construction issues. Provides that discrete issues of governmental bonds issued simultaneously will not be treated as a single issue in cases where one of the issues is a tax and revenue anticipation note reasonably expected to satisfy the arbitrage rebate safe harbor. Authorizes the Secretary of the Treasury to provide exceptions from the requirement that taxpayers report interest on State and local government bonds on income tax returns in cases where it is determined that such information is not useful to the administration of tax laws. Repeals certain expired provisions. Subtitle E: Other Provisions - Provides for treating certain revocable trusts as estates. Defers the deduction of guaranteed payments by a partnership until the year in which they are includible in the partner's income. Provides that the taxable year of a partnership closes with respect to a partner whose entire interest in the partnership terminates, whether by death, liquidation or otherwise. Conforms the rules for determining gain where securities are exchanged in a corporate reorganization with other rules allocating amounts in a debt instrument between principal and interest. Title V: Estate and Gift Tax Provisions - Allows the right of recovery with respect to qualified terminable interest property (for which a marital deduction is allowed) to be waived in a will only by specific reference. Provides that a transfer from a revocable trust within three years of death does not result in the inclusion of the transfer in the gross estate. Revises the qualified terminable interest rules with respect to a trust and the marital deduction. Provides that a trust created before the enactment of the Revenue Reconciliation Act of 1990 is treated as satisfying the withholding requirement if its trust instrument require that all trustees be U.S. citizens or domestic corporations. Directs the Secretary to prescribe procedures which provide that executors will have the opportunity to submit subsequent information on a recapture agreement in the filing of an estate tax return. Title VI: Excise Tax Simplification - Subtitle A: Fuel Tax Provisions - Consolidates diesel and aviation fuel tax provisions. Consolidates the user credit and refund provisions for the fuels excise taxes. Combines the three refund procedures for fuels taxes into a uniform refund procedure. Eliminates the waiver requirement for fuels tax refunds for cropdusters and other fertilizer applicators. Provides exceptions to the mandatory information return requirement for certain sales of diesel and aviation fuels. Subtitle B: Provisions Related to Distilled Spirits, Wines, and Beer - Makes refunds available for imported bottled distilled spirits returned to distilled spirits plants. Permits records of exportation to be maintained by the exporter for purposes of canceling or crediting bonds furnished when distilled spirits are removed from bonded premises. Permits distilled spirits plants to maintain records of their activities at locations other than the premises where the operations covered by the records are performed. Allows beer to be transferred without payment of tax from a brewery to a distilled spirits plant to be used in the production of distilled spirits regardless of whether the brewery is contiguous to the distilled spirits plant. Repeals the requirement that wholesale liquor dealers post a sign outside their place of business indicating that they are wholesale liquor dealers. Repeals the requirement that wine returned to bonded premises be unmerchantable in order for tax to be refunded to the proprietor of the bonded wine cellar to which the wine is delivered. Allows the use of ameliorating material in certain wines made exclusively from a fruit or berry. Allows domestically-produced beer to be withdrawn from the place of production without payment of tax for the official or family use of representatives of foreign governments or public international organizations. Allows beer to be removed from a brewery without payment of tax for purposes of destruction. Allows drawback on exported beer without submission of records. Provides for imported beer to be withdrawn from customs custody for transfer to a brewery without payment of tax. Subtitle C: Other Excise Tax Provisions - Authorizes the exemption from registration requirements of certain tax-free sales. Repeals expired provisions concerning piggy-back trailers and deep seabed mining. Title VII: Administrative Provisions - Subtitle A: General Provisions - Changes the threshold for withholding and paying social security taxes from $50 a quarter to $300 a year for domestic service in a private home. Requires employers of household employees to report any social security or Federal unemployment tax obligation for wages paid to such employees on their income tax returns. Includes a household employer's social security and employment taxes in the estimated tax provisions. Authorizes the Secretary of the Treasury to enter into agreements with States to collect State unemployment taxes in the same manner. Incorporates into the general penalty structure the penalties for failure to provide information reports relating to pension payments. Allows reproductions of returns in digital image format by the Internal Revenue Service. Requires the Comptroller General of the United States to conduct a study of available digital image technology and report to specified congressional committees. Repeals: (1) the requirement to register tax shelters; (2) the authority to disclose whether a prospective juror has been audited; and (3) special audit provisions regarding the tax treatment of subchapter S corporations. Provides an explanation of the statute of limitations with respect to the return of a taxpayer. Subtitle B: Tax Court Procedures - Provides that an order to refund an overpayment is appealable in the same manner as a decision of the Tax Court. Declares that the Tax Court shall not have jurisdiction over the validity or merits of the credits or offsets that reduce or eliminate the refund to which the taxpayer was otherwise entitled. Provides that a taxpayer who seeks an award of administrative costs must apply for such costs within 90 days of the date on which the taxpayer was determined to be a prevailing party. Provides that a taxpayer who appeals a denial of administrative costs must petition the Tax Court within 90 days after the date that the IRS mails the denial notice. Provides that a taxpayer must file a motion (rather than a petition) to seek a redetermination of interest in the Tax Court. Provides that the net worth limitations applicable to individuals also apply to estates and trusts. Provides that individuals who file a joint tax return shall be treated as one individual for purposes of computing the net worth limitations. Subtitle C: Authority for Certain Cooperative Agreements - Authorizes the Secretary to enter into cooperative agreements with State tax authorities for purposes of enhancing joint tax administration.
Bill· HRH.R. 2775 (102nd)open
United States · United States Congress · 26 June 1991
Title I: Provisions Relating to Individuals - Amends the Internal Revenue Code to repeal the supplemental young child credit and increase the earned income credit. Sets forth a two-year residence rule for taxpayers who sell a residence pursuant to a divorce or marital separation for purposes of determining the rollover of gain on the sale of a principal residence. Provides an exception to the passive loss rules if the loss does not exceed $200. Title II: Tax-Exempt Bond Provisions - Repeals the five-percent disproportionate private business use test for private activity bonds. Changes from $5,000,000 or less to $10,000,000 or less the exception from rebate requirements for governmental units issuing bonds. Removes the limitation on investment in nonpurpose investments for arbitrage bonds. Provides an exception from rebate requirements after an initial temporary period. Title III: Administrative Provisions - Subtitle A: Deposit Requirements - Includes railroad retirement taxes under rules for deposits of social security and withheld income taxes. Revises such rules to change required days of deposits, take into account small depositors, and provide a safe harbor for depositors with a shortfall. Amends the Railrad Retirement Solvency Act of 1983 to conform to such revisions. Subtitle B: Provisions Related to Corporate Estimated Taxes - Revises the rules on required installments of estimated income tax by corporations where such corporations have no tax liability for a preceding year. Subtitle C: Miscellaneous Provisions - Allows corporations to disregard any letter or notice of assessment or proposed assessment of tax if the deficiency or proposed deficiency is less than $100,000. Title IV: Modification of Estate and Gift Tax Marital Deduction - Revises provisions concerning estate bequests to a surviving spouse to declare that a 'specific portion' of such estate only includes a portion determined on a fractional or percentage basis.
Bill· HRH.R. 2789 (102nd)referred
United States · United States Congress · 26 June 1991
Star Schools Improvement Act of 1991 - Amends the Star Schools Program Assistance Act to: (1) establish a program of dissemination grants; and (2) reserve specified funds for an independent evaluation of the Star Schools Assistance Program (the Program). Directs the Secretary of Education (the Secretary) to make such dissemination grants: (1) for any fiscal year in which appropriations for such Act exceed the FY 1991 appropriation by not less than ten percent; (2) in any such fiscal year, by reserving not less than five but not more than ten percent of funds for such Act for such grants; and (3) to telecommunications partnerships funded under the Program and other specified eligible entities that agree to provide dissemination and technical assistance to State and local educational agencies (SEAs and LEAs) not presently served by telecommunications partnerships. Requires, for grant eligibility that such partnerships and other eligible entities provide technical assistance to SEAs and LEAs to plan and implement technology-based systems, including specified types of assistance and information. Directs the Secretary to reserve a specified amount from appropriations for such Act to conduct an independent evaluation of the Program. Requires such evaluation to be submitted to the Congress and the Secretary by January 1, 1993, and to include specified analyses.
Bill· HRH.R. 2784 (102nd)referred
United States · United States Congress · 26 June 1991
Community Economic Adjustment Funding Act of 1991 - Requires payments to counties by defense contractors that change the place of performance of defense contracts away from such counties. Requires a defense contractor to make such a payment equal to ten percent of the value of all Department of Defense (DOD) contracts held by it and performed at a plant or facility on the day before the contractor makes any change in the place of contract performance that results in the closing of, or severe curtailment of operations at, such plant or facility. Exempts the contractor from such a payment if the Secretary of Labor determines that the change is the direct result of the cancellation or termination of such contractor or the failure of the DOD to proceed with a previously approved major defense acquisition program. Directs the Secretary of Labor to make community economic adjustment grants to counties adversely affected by terminations or layoffs of employees at military bases or facities of defense contractors as a result of reductions in DOD spending, base closures or realignments, cancellation or termination of a DOD contract, or the failure to proceed with a previously approved major defense acquisition program. Sets forth requirements for such grant amounts, uses, and applications, and deadlines for consideration of such applications. Authorizes appropriations for such grants for a fiscal year in amounts equal to: (1) 20 percent of the value in the immediately preceding fiscal year of the payroll of employees terminated or laid off in the United States as a result of the described actions; and (2) ten percent of such value in the second preceding fiscal year.
Bill· HRH.R. 2800 (102nd)referred
United States · United States Congress · 26 June 1991
Hospital Indigent Care Assistance Act of 1991 - Title I: Amendments of Internal Revenue Code of 1986 - Amends the Internal Revenue Code to impose on employers an excise tax equal to one percent of the amounts paid by an employer to provide employee medical benefits. Subjects self-employed individuals to a corresponding tax based on the amount allowed as a tax deduction for health insurance costs. Establishes in the Treasury the Hospital Indigent Care Assistance Trust Fund to receive amounts generated by the excise tax. Makes Fund moneys available solely for Medicare program expenditures. Title II: Assistance to Hospitals Providing Indigent Care - Amends title XVIII (Medicare) of the Social Security Act to direct the Secretary of Health and Human Services to make payments from the Fund to eligible applicant hospitals to cover a specified percentage of their uncompensated care costs, determined in accordance with this Act. Describes eligibility criteria, including a requirement that the Medicare allowable costs of providing patient care services exceed the hospital's patient revenues for the pertinent cost reporting period. Directs the Prospective Payment Assessment Commission to conduct a study of the impact of uncompensated health care on the financial status of hospitals and to report to the Congress on such study.
Bill· HRH.R. 2770 (102nd)referred
United States · United States Congress · 26 June 1991
Amends the Federal Election Compaign Act of 1971 to: (1) limit nonparty multicandidate political committee and out-of-State contributions to House of Representatives candidates; and (2) reduce the reporting threshold for certain contributions and expenditures. Amends the Internal Revenue Code of 1986 to provide an income tax credit for contributions to nonincumbent House of Representatives candidates. Entitles nonincumbent House of Representatives candidates to reduced third class mail rates for campaign materials.
Bill· HRH.R. 2774 (102nd)referred
United States · United States Congress · 26 June 1991
Amends the Federal judicial code to require that not less than half of the Department of Justice Assets Forfeiture Fund be used for community-based crime control programs for drug education, prevention, and demand reduction, giving priority to the communities in which the assets involved are seized. Limits administrative and contracting expenses to ten percent of the total amounts paid from the Fund in a given fiscal year. Directs the Attorney General to report to the Congress for such fiscal year with respect to such expenses. Amends the Controlled Substances Act to require the Attorney General to offer civilly or criminally forfeited property of low value located in a metropolitan statistical area for sale, for nominal consideration, to tax exempt organizations that provide direct services furthering community-based crime control, housing, or educational efforts in such area.
Bill· HJRESH.J.Res. 290 (102nd)passed
United States · United States Congress · 26 June 1991
Constitutional Amendment - Requires the Congress and the President, prior to each fiscal year, to agree on an estimate of total receipts (except those derived from borrowing) for that fiscal year by enactment of a law devoted solely to that subject. Prohibits outlays for that year (except those for repayment of debt principal) from exceeding this amount unless the Congress, by a three-fifths roll call vote of each House, authorizes a specific excess of outlays over receipts. Requires a three-fifths roll call vote of each House to increase the public debt. Directs the President to submit a balanced budget to the Congress. Requires the approval of a majority of the total membership of each House by roll call vote before any bill to increase revenue may become law. Waives these provisions when a declaration of war is in effect. Makes this article effective beginning with FY 1995 or with the second fiscal year after its ratification, whichever is later.
Bill· HJRESH.J.Res. 286 (102nd)referred
United States · United States Congress · 26 June 1991
Constitutional Amendment - Requires the Congress and the President, prior to each fiscal year, to agree on an estimate of total receipts (except those derived from borrowing) for that fiscal year by enactment of a joint single subject resolution. Prohibits outlays for that year (except those for repayment of debt principal) from exceeding this amount unless the Congress, by a three-fifths rollcall vote of each House, authorizes a specific excess of outlays over receipts. Requires the Congress, whenever actual outlays exceed actual receipts for any fiscal year, to provide by law for the repayment of the excess in the ensuing fiscal year. Requires a three-fifths rollcall vote of each House to increase the public debt. Directs the President to submit a balanced budget to the Congress. Requires the approval of a majority of the total membership of each House by rollcall vote before any bill to increase revenue may become law. Waives these provisions when a declaration of war is in effect. Grants the President line item veto authority with respect to appropriations bills.
Bill· SS. 1362 (102nd)referred
United States · United States Congress · 25 June 1991
Sewer and Water Fee Deductibility Act of 1991 - Amends the Internal Revenue Code to allow an income tax deduction for amounts imposed by a State or local government as fees for water or sewer services. Disallows a deduction, individual and corporate, for that portion of the interest expense which is allocable to tax-exempt interest.
Bill· SS. 1364 (102nd)reported
United States · United States Congress · 25 June 1991
Employee Benefits Simplification and Expansion Act of 1991 - Title I: Nondiscrimination Provisions - Amends the Internal Revenue Code with respect to employee benefit plans. Redefines the term "highly compensated employee" for pension, profit sharing, and stock bonus plans, etc., purposes. Makes such employee one who is a five-percent owner or who has compensation from the employer in excess of $50,000. Provides a special rule where no employees are treated as highly compensated. Provides that the cost of living adjustment with respect to any calendar year is based on the increase in the applicable index as of the close of the calendar quarter ending September 30 of the preceding calendar year. Requires the rounding of such amounts to the nearest $1,000, except that elective deferrals and elective contributions to simplified employee pensions are to be rounded to the nearest $100. Allows an employer to determine an employee's compensation solely by reference to such employee's base pay. Provides that the minimum participation rule applies only to defined benefit pension plans. Requires such plans to benefit not less than 25 employees, or the greater of 40 percent of all employees or two employees (or if there is only one employee, such employee). Sets forth alternative methods of meeting nondiscrimination requirements for cash or deferred arrangements, including specified contribution and notice requirements. Sets forth alternative methods of satisfying the nondiscrimination test for matching contributions. Revises the method for distributing excess contributions to highly compensated employees. Title II: Distributions - Allows distributions from qualified pension plans to be rolled over tax-free to an individual retirement account or another qualified plan or annuity. Eliminates five-year forward averaging for lump-sum distributions from qualified plans. Requires certain tax-free distributions to be made in the form of a direct trustee-to-trustee transfer to an eligible individual retirement plan. Sets forth administrative requirements in making such distributions. Requires distributions to be made from qualified plans by April 1 of the calendar year following the later of: (1) the calendar year in which the employee attains age 70; or (2) the calendar year in which the employee retires. (Present law requires such distributions no later than April 1 of the calendar year following the calendar year in which the employee attains age 70 1/2.) Title III: Miscellaneous Provisions - Revises the definition of a leased employee to include one whose services are performed under the control of a service recipient, instead of one whose services are historically performed by employees. Replaces the 59 1/2- and 70 1/2-year age requirement with 59- and 70-year age requirements for specified pension plans. Eliminates the special aggregation rules that apply to plans maintained by owner-employees that do not apply to other qualified plans. Makes the 150 percent current liability limitation on the deduction allowed for employer contributions to qualified pension plans inapplicable to multi-employer plans. Repeals the present law annual valuation requirement for such plans and applies the prior law requirement that valuations be performed at least every three years. Sets forth affiliation requirements for employers jointly maintaining a voluntary employees' beneficiary association. Provides that compensation, in the case of a governmental plan, includes any amount which is contributed by the employer pursuant to a salary reduction agreement and which is not includible in the gross income of an employee under cafeteria plans, cash or deferred arrangements, tax-exempt organization or public school annuities, State or local government plans, or deferred compensation plans of State and local governments and tax-exempt organizations. Makes the following limitations inapplicable to plans maintained by State and local governments and certain tax-exempt organizations: (1) excess benefit limitations; (2) compensation limitation on benefits; and (3) limitations on disability and survivor benefits. Allows government plan employers to revoke the grandfather election on the limitation to equal accrued benefits. Modifies provisions relating to simplified employee pensions. Increases the number of allowable participants for salary reduction arrangements from 25 to 100. Allows participation after one year of service (currently, three years of service is required). Repeals the requirement that at least 50 percent of eligible employees participate in a salary reduction arrangement. Eliminates certain requirements regarding contributions on behalf of disabled employees. Allows rural cooperative plans which include cash or deferred arrangements to make distributions to participants after attainment of age 59. Includes reports of pension and annuity payments in information returns and payee statements. Eliminates reports of designated distributions from the scope of the $25 per day penalty. Provides a $10 reporting threshold for designated distributions. Makes tax-exempt organizations eligible for cash or deferred arrangement pension plans.
Bill· HRH.R. 2742 (102nd)open
United States · United States Congress · 25 June 1991
Employee Benefits Simplification and Expansion Act of 1991 - Title I: Nondiscrimination Provisions - Amends the Internal Revenue Code with respect to employee benefit plans. Redefines the term "highly compensated employee" for pension, profit sharing, and stock bonus plans, etc., purposes. Makes such employee one who is a five-percent owner or who has compensation from the employer in excess of $50,000. Provides a special rule where no employees are treated as highly compensated. Provides that the cost of living adjustment with respect to any calendar year is based on the increase in the applicable index as of the close of the calendar quarter ending September 30 of the preceding calendar year. Requires the rounding of such amounts to the nearest $1,000, except that elective deferrals and elective contributions to simplified employee pensions are to be rounded to the nearest $100. Allows an employer to determine an employee's compensation solely by reference to such employee's base pay. Provides that the minimum participation rule applies only to defined benefit pension plans. Requires such plans to benefit not less than 25 employees, or the greater of 40 percent of all employees or two employees (or if there is only one employee, such employee). Sets forth alternative methods of meeting nondiscrimination requirements for cash or deferred arrangements, including specified contribution and notice requirements. Sets forth alternative methods of satisfying the nondiscrimination test for matching contributions. Revises the method for distributing excess contributions to highly compensated employees. Title II: Distributions - Allows distributions from qualified pension plans to be rolled over tax-free to an individual retirement account or another qualified plan or annuity. Eliminates five-year forward averaging for lump-sum distributions from qualified plans. Requires certain tax-free distributions to be made in the form of a direct trustee-to-trustee transfer to an eligible individual retirement plan. Sets forth administrative requirements in making such distributions. Requires distributions to be made from qualified plans by April 1 of the calendar year following the later of: (1) the calendar year in which the employee attains age 70; or (2) the calendar year in which the employee retires. (Present law requires such distributions no later than April 1 of the calendar year following the calendar year in which the employee attains age 70 1/2.) Requires the Internal Revenue Service to provide the same relief in 1990 that was provided in 1987, 1988, and 1989 to employees who received distributions under a governmental plan in connection with the transition to a new retirement system, where some of them erroneously treated such distributions as eligible for rollover treatment. Title III: Miscellaneous Provisions - Revises the definition of a leased employee to include one whose services are performed under the control of a service recipient, instead of one whose services are historically performed by employees. Replaces the 59 1/2- and 70 1/2-year age requirement with 59- and 70-year age requirements for specified pension plans. Eliminates the special aggregation rules that apply to plans maintained by owner-employees that do not apply to other qualified plans. Makes the 150 percent current liability limitation on the deduction allowed for employer contributions to qualified pension plans inapplicable to multi-employer plans. Repeals the present law annual valuation requirement for such plans and applies the prior law requirement that valuations be performed at least every three years. Sets forth affiliation requirements for employers jointly maintaining a voluntary employees' beneficiary association. Provides that compensation, in the case of a governmental plan, includes any amount which is contributed by the employer pursuant to a salary reduction agreement and which is not includible in the gross income of an employee under cafeteria plans, cash or deferred arrangements, tax-exempt organization or public school annuities, State or local government plans, or deferred compensation plans of State and local governments and tax-exempt organizations. Makes the following limitations inapplicable to plans maintained by State and local governments and certain tax-exempt organizations: (1) excess benefit limitations; (2) compensation limitation on benefits; and (3) limitations on disability and survivor benefits. Allows government plan employers to revoke the grandfather election on the limitation to equal accrued benefits. Modifies provisions relating to simplified employee pensions. Increases the number of allowable participants for salary reduction arrangements from 25 to 100. Allows participation after one year of service (currently, three years of service is required). Repeals the requirement that at least 50 percent of eligible employees participate in a salary reduction arrangement. Eliminates certain requirements regarding contributions on behalf of disabled employees. Allows rural cooperative plans which include cash or deferred arrangements to make distributions to participants after attainment of age 59. Includes reports of pension and annuity payments in information returns and payee statements. Eliminates reports of designated distributions from the scope of the $25 per day penalty. Provides a $10 reporting threshold for designated distributions. Makes tax-exempt organizations eligible for cash or deferred arrangement pension plans.
Bill· HRH.R. 2757 (102nd)reported
United States · United States Congress · 25 June 1991
Authorizes the Board of Regents of the Smithsonian Institution to acquire land for watershed protection at the Smithsonian Environmental Research Center at Edgewater, Maryland. Authorizes appropriations to the Board to carry out such purposes for FY 1992 and succeeding fiscal years. Requires that such sums be matched equally with funds from non-Federal sources. Amends Federal law which authorizes the Board to plan, design, construct, and equip specified space in the National Museum of Natural History to provide that the appropriation authorized for such purpose is to remain available until expended.
Bill· HRH.R. 2766 (102nd)referred
United States · United States Congress · 25 June 1991
Amends the Internal Revenue Code and the Social Security Act to exclude from the social security tax on self-employment income amounts received by a former insurance salesman after retirement if: (1) such amounts are deferred or renewal commissions on policies sold before retirement; and (2) such salesman was not an employee for tax purposes.
Bill· HRH.R. 2765 (102nd)referred
United States · United States Congress · 25 June 1991
Voluntary Drug Abuse Education Checkoff Act - Amends the Internal Revenue Code to allow taxpayers to designate on their income tax returns contributions (not less than one dollar) to the Drug Abuse Education Trust Fund. Establishes such Trust Fund to make grants to States for drug abuse education programs and to pay administrative expenses to carry out this Act.
Bill· HRH.R. 2768 (102nd)referred
United States · United States Congress · 25 June 1991
Small Property and Casualty Insurance Company Equity Act of 1991 - Amends the Internal Revenue Code to allow a small insurance company deduction of the tentative taxable income of certain companies involved with property or casualty insurance.
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