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Taxation

Records whose title is actually about this topic. Use a country filter if the list is still too broad.

601 records in US in 1989

Records

Bill· HRH.R. 1214 (101st)referred

To amend the Internal Revenue Code of 1986 to provide a fixed rate of interest on the postponed estate tax attributable to a reversionary or remainder interest in property included in the estate.

United States · United States Congress · 1 March 1989

Amends the Internal Revenue Code to apply a fixed rate of interest to deferred estate tax in connection with reversionary or remainder interests in property included in an estate. Prescribes the interest rate, based on the interrelationship between the underpayment rate and the discount rate used to value the particular interest.

Bill· HRH.R. 1202 (101st)referred

Tax Relief for Elderly Pensioners Act

United States · United States Congress · 1 March 1989

Tax Relief for Elderly Pensioners Act - Amends the Internal Revenue Code to exclude from the gross income of individuals aged 65 or older up to $9,600 ($12,800 for joint returns) of amounts received as annuities, pensions, or other retirement benefits.

Bill· SS. 460 (101st)referred

A bill to amend the Internal Revenue Code of 1986 to extend treatment of certain rents under section 2032A to all qualified heirs.

United States · United States Congress · 28 February 1989

Amends the Internal Revenue Code with respect to the valuation of farm land for estate tax purposes, permitting a qualified heir to enter into a cash lease of farm or other real property with a family member and still have the property valued under use value principles rather than according to its highest and best use.

Bill· HRH.R. 1150 (101st)open

Utility Ratepayer Refund Act of 1989

United States · United States Congress · 28 February 1989

Utility Ratepayer Refund Act of 1989 - Repeals provisions of the Tax Reform Act of 1986 that describe conditions under which a normalization method of accounting will not be assumed (for purposes of recapture of certain investment tax credits) in connection with the treatment of excess deferred tax reserves of public utility companies.

Bill· HRH.R. 1153 (101st)referred

To amend chapter 13 of title 31, United States Code, to provide for an automatic continuing resolution for the United States Government.

United States · United States Congress · 28 February 1989

Amends Federal law to continue appropriations automatically if a regular appropriations bill covering a project or activity does not become law by the beginning of a fiscal year. Continues appropriations at the funding level of the preceding fiscal year or, if the relevant Act did not become law, in accordance with criteria prescribed in this Act. Declares it to be out of order in the House of Representatives or in the Senate to consider or to vote on the question of agreeing to any continuing appropriations legislation. Permits a waiver of this restriction in the Senate by a three-fifths vote.

Bill· HRH.R. 1163 (101st)referred

Older Americans Alternative Care Act of 1989

United States · United States Congress · 28 February 1989

Older Americans Alternative Care Act of 1989 - Title I: Medicare Amendments - Amends title XVIII (Medicare) of the Social Security Act to include periodic chore and respite care services as home health services. Permits home health services to be provided in an adult day care center. Title II: Senior Companion Program - Amends the Domestic Volunteer Service Act to authorize the Director of the Action Agency to make grants or contracts under the National Older Americans Volunteer Program to establish senior companion programs. Authorizes increased appropriations for such programs through FY 1991. Title III: Income Tax Credit for Maintaining Households Which Include Dependents Who Have Attained Age 65 - Amends the Internal Revenue Code to authorize an income tax credit for an individual who maintains in his or her home a household for a dependent over age 65.

Bill· HRH.R. 1151 (101st)open

To require that $25 million of the amount appropriated for fiscal year 1990 for the Department of Defense for operation and maintenance be spent only for environmental cleanup and restoration of the former Naval Training Center, Bainbridge.

United States · United States Congress · 28 February 1989

Earmarks specified funds appropriated to the Department of Defense for operation and maintenance for FY 1990 for environmental cleanup and restoration of the former Naval Training Center in Bainbridge, Maryland.

Bill· HRH.R. 1165 (101st)referred

To amend the Internal Revenue Code of 1986 to repeal the provision terminating the exclusion for benefits under educational assistance programs and to repeal the provision limiting such exclusion to benefits for undergraduate education.

United States · United States Congress · 28 February 1989

Repeals provisions of the Internal Revenue Code that: (1) terminated the income tax exclusion of amounts paid under employee educational assistance programs as of tax year 1989; and (2) deny benefits in connection with graduate work. Limits graduate benefits to $1,500 per year.

Bill· HRH.R. 1141 (101st)referred

Family Leave Benefits Assistance Act of 1989

United States · United States Congress · 28 February 1989

Family Leave Benefits Assistance Act of 1989 - Amends the Internal Revenue Code to allow an employer an income tax deduction of 50 percent of salary or wages and other employee benefit costs incurred with respect to an employee temporarily absent from work on account of the birth or adoption of a child or because of a serious health condition of a child, spouse, or parent. Prescribes criteria to be met by the employer plan that permits the parental or medical leave in question.

Bill· HRH.R. 1162 (101st)referred

To amend the Internal Revenue Code of 1986 to provide that the extension of time for payment of the estate tax on property valued under section 2032A of such Code shall not be terminated by reason of a disposition of the property to a member of the qualified heir's family.

United States · United States Congress · 28 February 1989

Amends the Internal Revenue Code to exclude dispositions of land valued under use value principles and transferred to a member of the qualified heir's family from provisions requiring accelerated payment of deferred estate tax liability in qualified instances in which the estate consists largely of interest in a closely held business.

Bill· HRH.R. 1142 (101st)referred

To amend the Internal Revenue Code of 1986 with respect to the treatment of certain deductions allowed to members of reserve units ofthe Armed Forces or the National Guard.

United States · United States Congress · 28 February 1989

Amends the Internal Revenue Code to permit an individual taxpayer an income tax deduction for travel, food, lodging, and transportation expenses in connection with the taxpayer's performance of services as a member of the armed forces reserves or the National Guard. Excludes the taxpayer's meal and entertainment expenses from deductability limitations in this context.

Bill· HJRESH.J.Res. 162 (101st)open

Proposing an amendment to the Constitution relating to a Federal balanced budget.

United States · United States Congress · 28 February 1989

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.

Bill· HRH.R. 1127 (101st)referred

Federal Credit Reform Act of 1989

United States · United States Congress · 27 February 1989

Federal Credit Reform Act of 1989 - Establishes procedures for the budgetary treatment and financing of Federal direct loan and loan guarantee programs. Makes any direct loan obligation of a Federal agency an obligation of the Direct Loan Fund. Requires each agency to include in its budget proposal for a fiscal year: (1) the planned level of new direct loan obligations and new loan guarantee commitments; and (2) the estimated subsidies associated with each. Prohibits an agency from making a direct loan obligation or loan guarantee commitment unless: (1) funds have been appropriated or are available on a permanent indefinite basis for the subsidy; or (2) the use of funds otherwise available to the agency for the subsidy has been limited. Declares that the loan subsidy amount shall constitute an obligation of the agency and the difference between such amount and the face value of the loan shall constitute an obligation of the Direct Loan Fund. Requires the subsidy to be paid as the loan is disbursed. Makes any loan guarantee commitment of a Federal agency a commitment of the Guaranteed Loan Fund. Requires the relevant subsidy to be paid to the Guaranteed Loan Fund when the underlying loan agreement is executed. Establishes within the Department of the Treasury a Federal Credit Direct Loan Fund and a Federal Credit Guaranteed Loan Fund to serve as central revolving funds and financing mechanisms for all new Federal direct loans and loan guarantees respectively. Requires the head of each agency authorized to make or guarantee loans to: (1) request annual appropriations for the subsidized portions of agency loans; (2) conduct loan programs within specified limitations; and (3) pay to the Funds all relevant loan collections. Requires that for budgetary purposes direct loan and loan guarantee subsidies be treated as agency obligations and obligations for direct loans or for honoring loan guarantees as obligations of the relevant Fund. Authorizes the Secretary to use the proceeds of the sale of any securities issued under the Second Liberty Bond Act to: (1) finance direct loans to the extent not covered by agency subsidy payments and direct loan sales; and (2) pay claims in excess of Guaranteed Loan Fund reserves. Authorizes the appropriation of funds necessary to liquidate debt incurred by the Funds due to operating losses. Authorizes appropriations to agencies for subsidies associated with proposed direct loan obligations and loan guarantee commitments. Includes as "deposit insurance agencies" the Federal Deposit Insurance Corporation, the Federal Savings and Loan Insurance Corporation, the National Credit Union Administration, the Pension Benefit Guaranty Corporation, and the Securities and Exchange Commission. Declares that obligations of deposit insurance agencies to make direct loans to the public and their commitments to guarantee loans shall remain obligations and commitments of the agencies. Requires each deposit insurance agency to include in its budget proposal the estimated subsidy costs associated with proposed direct loan obligations and loan guarantee commitments.

Bill· HRH.R. 1130 (101st)referred

Apprenticeship Improvement Act of 1989

United States · United States Congress · 27 February 1989

Apprenticeship Improvement Act of 1989 - Amends the National Apprenticeship Act to direct the Secretary of Labor to establish and maintain a national information collection system for apprenticeships and apprenticeship programs. Requires the Secretary to assure that, from the amounts appropriated to carry out such Act in each fiscal year, at least one percent shall be available to establish outreach recruitment activities to increase the participation of women and minorities, handicapped individuals, displaced workers, and disadvantaged individuals in the apprenticeship programs. Establishes the Bureau of Apprenticeship and Training (the Bureau) in the Department of Labor, under the direction of the Administrator of the Bureau of Apprenticeship and Training. Transfers to the Bureau all functions of the Assistant Secretary for Employment and Training Administration with respect to the promotion of labor standards of apprenticeship, including research, information, and publications. Transfers to the Bureau all functions related to apprenticeship, including appropriate administrative and program support services, together with necessary personnel and related funds. Authorizes the Secretary to appoint necessary employees for the administration of this Act. Directs the Secretary to increase the force within the Bureau to a specified number of full-time employees by January 1, 1990. Limits the authority to conduct reductions in force within the Bureau. Directs the Secretary to report to the Congress within six months on whether the apprenticeship program complies with regulations governing equal opportunity.

Bill· HRH.R. 1133 (101st)referred

To provide for public financing of general election campaigns for the House of Representatives, to limit total contributions to a general election candidate who agrees to accept amounts from the House of Representatives Campaign Trust Fund, to provide a tax credit for contributions to candidates for the office of Representative, and for other purposes.

United States · United States Congress · 27 February 1989

Amends the Federal Election Campaign Act of 1971 to provide for public financing of general election campaigns for the House of Representatives. Authorizes candidates for the House of Representatives to accept amounts from the House of Representatives Campaign Trust Fund (established by this Act). Prohibits candidates from accepting contributions from all sources, including the Trust Fund, in excess of $300,000 ($350,000 if the candidate is not an incumbent) of which not more than one-half may be accepted from nonparty multicandidate political committees or from separate segregated funds of corporations, labor unions, and national banks. Amends the Internal Revenue Code to establish the House of Representatives Campaign Trust Fund. Authorizes taxpayers to include with their returns a cash contribution to the Trust Fund. Sets forth the various accounts of the Trust Fund. Authorizes expenditures from the Trust Fund to candidates who certify to the Federal Election Commission that they have received contributions during a two-year election cycle aggregating not less than $25,000, in contributions of $100 or less from individual contributors. Allows a tax credit of 50 percent of the qualified political contributions made by a taxpayer for the taxable year. Limits such tax credit to $50 ($100 in the case of a joint return). Prohibits an authorized committee of any individual who is a Member of the House of Representatives or a candidate for such office from making any contribution to an authorized committee of any other individual who is such a Member or candidate. Requires any person making an independent expenditure during a specified period in the form of an advertisement or informational mailing to include the name of the candidate intended to benefit from such advertisement or mailing.

Bill· HRH.R. 1123 (101st)referred

To freeze all spending in the budget of the United States Government at fiscal year 1989 levels and to amend the Congressional Budget and Impoundment Control Act of 1974 to exclude social security trust funds from the definition of deficit.

United States · United States Congress · 27 February 1989

Directs the Congress to freeze all spending in the Federal Government budget at FY 1989 levels, beginning in FY 1990, permitting increased spending only if it is completely offset by additional revenue or spending reductions in other programs. Amends the Congressional Budget and Impoundment Control Act of 1974 to exclude, beginning in FY 1991, Federal Old-Age and Survivors Insurance Trust Fund and Federal Disability Insurance Trust Fund receipts and outlays from Federal deficit determinations for purposes of the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act).

Bill· HRH.R. 1128 (101st)referred

Carl D. Perkins Vocational-Technical Education Act Amendments of 1989

United States · United States Congress · 27 February 1989

Carl D. Perkins Vocational-Technical Education Act Amendments of 1989 - Amends the Carl D. Perkins Vocational Educational Education Act (the Act) to reauthorize and revise its programs. Adds to the purposes of the Act assurance that disadvantaged parents dependent on Aid to Families with Dependent Children (AFDC) program assistance receive access to quality vocational education programs. Authorizes appropriations for FY 1990 and succeeding fiscal years for specified programs. Title I: Amendments to Title I - Changes the heading of title I to Vocational and Adult Education. Adds a new part A, Office of Vocational and Adult Education. Establishes the Office of Vocational and Adult Education (the Office) within the Department of Education, to be headed by an Assistant Secretary for Vocational and Adult Education. Transfers various functions of the Secretary to the Assistant Secretary. Revises provisions relating to allotments to States and within-State allocations, State administration, State councils of vocational education, State plans, approval, and local applications. Requires that, from the remainder of its State allotment, each State make available: (1) at least 25 percent for activities in postsecondary education, including education for adults in out-of-school settings; and (2) at least 25 percent for activities in secondary education. Includes student members of vocational student organizations on State councils of vocational education. Title II: Basic Grants for Vocational Education - Part A: Vocational Education Opportunities - Revises provisions relating to uses of funds, distribution of assistance, and criteria for services and activities for the handicapped and disadvantaged. Allows a State, after documenting the need to do so and receiving the Assistant Secretary's written approval, to transfer up to 20 percent of the funds allotted to any category of special population allotments to another such category. Part B: Vocational Education Program Improvement, Innovation, and Expansion - Provides for the use of funds for inservice and preservice training for teachers, counselors, and administrators, training for State and local leaders, and vocational-technical education leadership training and professional development. Title III: Special Programs - Part A: State Assistance for Vocational Education Support Programs by Community-Based Organizations - Provides for the use of funds for: (1) foster care youth making the transition to independent living; (2) non-English speaking youth; and (3) model programs using vocational education approaches to prevent school dropouts or promote their reentry to school. Part B: Consumer and Homemaker Education - Provides for consumer and homemaker education grants for instruction in individual and family health. Provides for the use of funds for instruction relating to: (1) balancing work and family; (2) family violence and child abuse; (3) teenage parents; (4) teen pregnancy prevention; and (5) at-risk populations, including the homeless. Allows funds for information dissemination and leadership to be used to help provide State leadership and full-time State administrators qualified by experience and educational preparation. Part C: Adult Training, Retraining, and Employment Development - Subpart 1: Basic Program - Requires Adult Training, Retraining and Employment Development programs to serve the unemployed. Allows the use of State grant funds for: (1) cooperation education; (2) career guidance and vocational counseling; (3) occupational education programs begun in junior year of high school and completed in a community, technical, or junior college; and (4) training and retraining for high technology occupations or in businesses with technological needs, with special consideration to individuals 55 and older. Subpart 2: Special Programs - Makes technical amendments regarding grants for special programs and their uses. Part D: Comprehensive Career Guidance and Vocational Counseling Programs - Requires that at least 20 percent of funds to a State under this part be used for research and demonstration projects to establish and implement or demonstrate student/client outcome standards delivered through comprehensive career guidance and vocational counseling programs. Requires fund recipients to review, set, or make known the standards under which such programs will be measured in the future. Part E: Business-Industry-Education Partnership for Training in High Technology Occupations - Includes small businesses and persons with limited English proficiency among those to be served by the Business-Industry-Education Partnership for Training in High Technology Occupations program. Includes cooperative education among uses of grants. Allows the use of funds for: (1) career guidance; (2) occupational programs begun in junior year of high school and completed in a community technical, or junior college; and (3) activities which encourage collaboration between small businesses and vocational education to develop appropriate high-technology skills and placement opportunities. Part F: Tech-Prep Education Programs - Adds the following new part F, Tech-Prep Education Programs, to title III of the Act. Tech-Prep Education Act - Establishes a program of grants to consortia of local educational agencies and community colleges to provide tech-prep education programs. Defines "tech-prep education program" as a combined secondary and postsecondary program which: (1) leads to an associate degree or two-year certificate; (2) provides advanced technical preparation in such fields as agriculture, business, health, applied science, or mechanical or industrial trades; (3) provides competence in mathematics, science, and communications; and (4) leads to placement in employment or further education. Directs the Assistant Secretary, from each State's allotment in accordance with State plans, to make grants to pay the Federal share of the cost of activities carried out under this part to consortia of: (1) local educational agencies or area vocational schools serving secondary school students; and (2) community colleges and postsecondary vocational technical schools. Sets forth the Federal share. Requires each grant recipient to use the grant funds to develop and operate a four-year technical preparation education program with specified curricula. Sets forth reporting requirements. Title IV: National Programs - Part A: Research and Professional Development - Subpart 1: Research - Includes adults who are in need of training among those to be served. Includes long-range research, field-initiated research, and cooperative education among research activities to be funded. Directs the Secretary to include in the annual report research criteria and summaries of research activities and their contribution to vocational education. Revises provisions for national assessment of vocational educational programs assisted under the Act. Requires such assessment to compare, where practicable, the impact of vocational education programs with the impact of nonvocational secondary education and liberal arts postsecondary education programs on achievement of academic skills and employment opportunities. Revises the formula for limitation of expenditures for such assessment. Revises provisions for the National Center for Research in Vocational Education to require a minimum set-aside of research funds for the Center. Subpart 2: Professional Development - Establishes a program of vocational education personnel development assistance, including opportunities for: (1) advanced study of vocational education; (2) vocational educators updating their technological knowledge; (3) training of new vocational education teachers; and (4) gifted and talented vocational education secondary and postsecondary students to intern with specified organizations. Provides for vocational education leadership development awards. Authorizes the Assistant Secretary to establish and support, through grants or contracts to public colleges and universities, up to ten vocational education leadership development research institutes to: (1) improve response to the needs of the labor market and special populations; (2) develop professional leadership; and (3) enhance teacher education. Part B: Demonstration Programs - Subpart 1: Cooperative Demonstration Programs - Provides for programs to overcome national skill shortages in new and emerging occupations and to add programs for: (1) professional leadership development, especially for minorities; (2) model child growth and development centers; and (3) secondary vocational education partnerships with business, industry, and labor. Subpart 2: State Equipment Pools - Makes conforming amendments. Subpart 3: Demonstration Centers for the Retraining of Dislocated Workers - Makes conforming amendments. Subpart 4: Model Centers for Vocational Education for Older Individuals - Makes conforming amendments. Part C: Vocational Education and Occupational Information Data - Revises provisions relating to a national vocational education data reporting and accounting system. Directs the Assistant Secretary, by September 30, 1991, to establish a National Vocational Education Data System using comparative information elements and uniform definitions and including specified types of information. Directs the Assistant Secretary to establish and chair a task force to establish, operate, and update the system. Requires the system to be compatible with other specified vocational data systems and for reviewing the system biennially. Requires the National Occupational Information Coordinating Committee to: (1) develop and implement a labor market data base representative of actual jobs, new jobs, replacements, and trends; and (2) reserve a specified portion of funds to support State occupational information coordinating committees in carrying out State occupational information systems and career information delivery systems. Requires the Assistant Secretary to establish a National Network for Curriculum Coordination in Vocational and Technical Education, consisting of six regional curriculum coordination centers. Part D: National Council on Vocational Education - Requires that at least one member of the National Council on Vocational Education be a secondary or postsecondary vocational education student active in a vocational student organization. Requires the Council to advise about worksite programs such as cooperative education. Part E: Bilingual and Limited English Proficiency Vocational Training - Sets forth findings and purposes relating to limited English proficiency individuals and their needs. Subpart 1: Bilingual Vocational Training - Requires that certain funds be used for: (1) training of instructors and staff of bilingual vocational education and training programs; and (2) development of instructional and curriculum materials methods, or techniques for bilingual vocational training. Subpart 2: Targeted Assistance for Persons of Limited English Proficiency - Establishes a new program of vocational education targeted assistance for persons of limited English proficiency. Part F: General Provisions - Repeals part F (General Provisions) of title IV of the Act. Title V: General Provisions - Part A: Federal Administrative Provision - Makes conforming amendments. Part B: Definitions - Revises title II part B (Definitions). Title VI: Conforming Amendments - Makes conforming amendments to the table of contents of the Act.

Bill· SS. 449 (101st)referred

Domestic Energy Security Act of 1989

United States · United States Congress · 23 February 1989

Domestic Energy Security Act of 1989 - Title I: National Energy Security Tax Credits - Amends the Internal Revenue Code (IRC) to establish a crude oil and natural gas exploration and development tax credit. Allows a 20 percent credit for qualified investments. Establishes a marginal production income tax credit for producers who maintain economically unproductive oil wells. Applies the credit to domestic crude that is: (1) from stripper well property; (2) heavy oil; (3) oil recovered through a tertiary recovery method; or (4) harsh environment oil (produced from Arctic areas or in submerged lands). Fixes the credit at 20 percent of the qualified cost (determined in accordance with a formula set forth in this Act) of each barrel produced by the producer during the taxable year. Title II: Additional Exploration and Production Incentives - Amends the IRC to treat certain geological and geophysical costs and surface casing costs as intangible drilling and development costs that a taxpayer may elect to capitalize or to deduct for income tax purposes. Permits a percentage depletion income tax deduction for proven oil and gas wells that have been transferred to a new owner. Exempts oil and gas wells from the application of the net income limitation on percentage depletion. Increases from 65 percent to 100 percent the taxable income limitation on the percentage depletion deduction for oil and gas property. Extends the income tax credit for producing fuel from a nonconventional source to qualified fuels from wells or facilities in service before January 1, 1998. (The change represents a seven-year extension of the credit.) Affirms natural gas found in tight sands formations as a qualified fuel with respect to the credit. Title III: Amendments to the Alternative Minimum Tax - Repeals provisions that identify intangible drilling costs as a tax preference item for purposes of determining alternative minimum tax liability and corporate preference reductions. Title IV: Miscellaneous Tax and Administrative Amendments - Declares Revenue Ruling 77-176 (and other rulings that reach similar results) to be inapplicable with respect to the income tax treatment of mineral sharing arrangements. (The Revenue Ruling addresses situations in which a driller receives from a lessee an operating interest in oil and gas property as consideration for drilling a well on the leased tract.) Revises provisions governing the time when economic performance occurs for the purpose of income tax deductions or credits in connection with removal of offshore oil or gas production facilities. Specifies expressly the types of oil and gas exploration and development activities that are exempt from the required application of uniform cost capitalization rules.

Bill· SS. 442 (101st)open

Deficit and Debt Reduction Act of 1989

United States · United States Congress · 23 February 1989

Deficit and Debt Reduction Act of 1989 - Title I: Value Added Tax - Amends the Internal Revenue Code to create a new excise tax, a value added tax. Applies the tax to any sale or importation of property or any performance of services in the United States by a person engaging in a business or in a commercial-type transaction. Sets the tax rate at five percent of the amount charged the purchaser by the seller of the taxable property or services. Prescribes situs rules and rules to govern the taxable amount in cases of exchanges, imports, and sales of used goods. Enumerates exemptions, including food, housing, medical care, sales to governmental entities, and transactions of eligible tax-exempt charitable organizations. Permits as a credit against the tax the aggregate amount of tax paid by sellers to the taxpayer of property and services that the taxpayer uses in the business to which the transaction relates. Describes administrative provisions to govern the tax, placing liability on the seller. Permits a de minimis exemption for persons having aggregate annual taxable transactions of $20,000 or less. Establishes special rules for: (1) gifts of business property or services; (2) dispositions of nonbusiness real property; and (3) insurance contracts. Title II: Allocation of Revenues from Value Added Tax - Amends Federal law to establish in the Treasury the Deficit Reduction Trust Fund to receive amounts generated from the value added tax. Earmarks Fund monies exclusively to pay, redeem, or purchase before maturity any obligations of the Federal Government included in the public debt. Excludes the Fund from deficit calculations for purposes of the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act).

Bill· SS. 435 (101st)referred

A bill to amend section 118 of the Internal Revenue Code to provide for certain exceptions from certain rules determining contributions in aid of construction.

United States · United States Congress · 23 February 1989

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. 450 (101st)referred

Family Earned Income Tax Credit Act

United States · United States Congress · 23 February 1989

Family Earned Income Tax Credit Act - Amends Internal Revenue Code provisions governing the earned income tax credit to: (1) increase to $7,143 the amount of earned income subject to the credit; and (2) increase the credit percentage incrementally from 14 percent to 28 percent as the number of the taxpayer's qualifying dependents under age six increases from one to three or more.

Law· HRH.R. 1101 (101st)enacted

To extend the authorization of the Water Resources Research Act of 1984 through the end of fiscal year 1994.

United States · United States Congress · 23 February 1989

Amends the Water Resources Research Act of 1984 to reauthorize the grant program for water resources research and technology institutes on a dollar-for-dollar matching basis for FY 1989 through 1993. Requires that such funds be used only for the reimbursement of direct cost expenditures incurred for the conduct of the water resources research program. Directs the Secretary of the Interior to conduct an evaluation of each institute every five years to determine if it qualifies for further support. (Currently the Secretary must make such determination every four years.) Extends the authorization of appropriations for the grant program from FY 1989 through 1993. Authorizes appropriations for FY 1989 through 1993 only for the reimbursement of the direct cost expenses of additional research by institutes which focus on water problems and issues of a regional or interstate nature beyond those of concern only to a single State and which relates to specific program priorities identified jointly by the Secretary and the institutes. Requires such funds when appropriated to be matched on a not less than dollar-for-dollar basis by non-Federal sources. Extends the authorization of appropriations from FY 1989 through 1993 for the matching grant research program concerning any aspect of a water resource-related problem which the Secretary deems to be in the national interest. Authorizes appropriations to extend the technology grant program from FY 1989 through 1993. Requires rules and regulations issued prior to the date of enactment of the Water Resources Research Act of 1984 to remain in effect until superseded by new rules and regulations promulgated under this Act.

Bill· HRH.R. 1113 (101st)open

To authorize appropriations for the Office of Environmental Quality for fiscal years 1989, 1990, 1991, 1992, and 1993; to ensure consideration of the impact of major Federal actions on the global environment, and for other purposes.

United States · United States Congress · 23 February 1989

Amends the National Environmental Policy Act of 1969 to: (1) include extraterritorial actions within the category of Federal actions which affect the quality of the human environment and require the submission of environmental impact statements; and (2) modify provisions regarding the content of such statements. Requires the President to report annually to the Congress on a strategy for achieving certain environmental policy goals under such Act. Directs the Council on Environmental Quality to promulgate regulations implementing such Act for all Federal agencies, including independent regulatory commissions. Requires the Council to establish guidelines for Federal agencies to review and report to the Council on a statistically significant random sample of environmental impact statements prepared by such agencies in which measures were specified for the mitigation of the adverse impact on the environment, including fish and wildlife populations and habitat, that was predicted to result from the action. Requires each review to assess the implementation of mitigation measures and the accuracy and effectiveness of projected adverse impacts and their mitigation. Directs the Council to include a summary of the results of such reviews in its annual report to the Congress. Requires the Council, no later than one year after enactment of this Act, to issue regulations to require Federal agencies, in their environmental impact statements, to ensure full consideration of the impacts of their actions on the oceans, atmosphere, and geographic areas outside of U.S. jurisdiction. Amends the Environmental Quality Improvement Act of 1970 to authorize appropriations for FY 1989 through 1993 for the operations of the Office of Environmental Quality and the Council on Environmental Quality.

Bill· HRH.R. 1089 (101st)referred

Child Care and Education 2000 Act

United States · United States Congress · 23 February 1989

Child Care and Education 2000 Act - Title I: Authorization of Appropriations - Authorizes appropriations for FY 1990 and 1994, if appropriations under specified provisions of the Head Start Act equal or exceed specified amounts in those respective fiscal years. Title II: School-Based Child Care and Development - Amends the Elementary and Secondary Education Act of 1965 to establish a new title VIII program of grants to States for school-based child care or early childhood development programs that offer services in public school buildings. Allows States to provide such grant funds only to local educational agencies (LEAs) that: (1) require their schools to be in regular session at least 240 days per year; and (2) offer such child care and early development services for each day of the regular session. Requires LEAs to use such funds to expand or establish a school-based child care or early childhood development program that meets specified requirements. Mandates provision of such programs to certain families in which the parent or parents work, are seeking employment, or are in education or training programs: (1) at no cost to such families with income not more than 100 percent of the lower living standard income level (LLSIL); and (2) on an income-based fee schedule to such families with income not more than 150 percent of the LLISL. Requires the early childhood development program to include two-,three-, and four-year-olds from such families to the extent such no-cost services are not available under the Head Start Act. Requires the before- and after-school care program to cover such families where: (1) the parent or parents work or are in education or training programs; and (2) the children attend early childhood development programs or regular classes for kindergarten through sixth grade. Requires inclusion of private school children. Sets forth standards for such early childhood development programs, including requirements for adequate and nutritious meals and snacks, and, if practicable, health and social services. Sets forth program requirements for State educational agencies desiring to participate in the program to make specified assurances, including commitment to participate in a State interagency task force on child care. Requires each State to distribute at least 90 percent of grant payments from the Secretary of Education to eligible LEAs. Title III: Infant Child Care - Infant Child Care Act of 1989 - Establishes a program of grants to States for infant child care programs. Makes eligible for such programs children under two whose family income does not exceed 150 percent of the LLSIL and who: (1) reside with one or more parents each of whom is working, seeking employment, or attending a job training or educational program; or (2) are receiving, or need to receive, protective services and reside with a parent or parents not described in clause (1). Requires an appropriate State agency to act as the lead agency for such program. Requires a State advisory committee on child care and local advisory councils for such program. Requires that providers provide services to a reasonable mix of children, including those from different socioeconomic backgrounds and those with handicapping conditions. Requires States to use at least 90 percent of their allotment to provide child care services to eligible children on a sliding fee scale basis, using specified funding methods, and giving priority to children whose families have very low income (and who pay no fee). Requires program funds to be distributed equitably among providers of child care services in rural and urban areas. Requires provision of child care services: (1) through contracts or grants to eligible providers, who require schools under their jurisdiction to be in regular session at least 240 days per year; or (2) through grants to local governments that agree to contract with eligible providers. Authorizes the Secretary of Education to make planning grants to States under specified conditions. Makes a State ineligible for assistance under this title five years after the Secretary establishes minimum child care standards, unless the State demonstrates that all child care providers in the State required to be licensed and regulated: (1) are so licensed and regulated; (2) satisfy the minimum standards; and (3) are subject to the enforcement provisions referred to in the State plan. Requires each participating State to establish a State advisory committee on child care. Requires such committees to review State licensing authority and to report to the Governor. Sets forth requirements for State-funded resource and referral programs. Establishes the position of the Administrator of Child Care in the Department of Education. Requires the Administrator to: (1) coordinate all Department of Education activities relating to child care with similar activities of other Federal agencies; (2) annually collect and publish State child care standards; (3) evaluate activities funded under this title; (4) act as a clearinghouse for materials related to areas of required annual training and to studies of salaries for child care employees; and (5) provide technical assistance to States. Sets forth Federal enforcement provisions. Sets the Federal share of program costs at 80 percent (or 85 percent if a State makes a required demonstration of compliance throughout a fiscal year). Establishes the National Advisory Committee on Child Care Standards. Requires the Committee to: (1) review Federal policies with respect to child care services; (2) submit to the Secretary proposed minimum standards; and (3) develop and make available model requirements for resource and referral agencies. Sets forth guidelines for minimum child care standards. Terminates the Committee 90 days after the Secretary establishes such standards. Makes applicable to this title specified provisions of the Head Start Act relating to nondiscrimination and restrictions on sectarian activities. Provides for preservation of parental rights and responsibilities.

Bill· HRH.R. 1112 (101st)open

Ozone Protection and CFC Reduction Act of 1989

United States · United States Congress · 23 February 1989

Ozone Protection and CFC Reduction Act of 1989 - Amends the Internal Revenue Code to impose an excise tax on: (1) any ozone-depleting chemical sold or used by its manufacturer, producer, or importer; and (2) any substance sold or used by its importer if its manufacture or production included the use of any ozone-depleting chemical. Fixes a tax rate equal to a base amount, adjusted annually for inflation, times the ozone-depletion factor for the pertinent chemical, as determined in accordance with this Act. Describes the criteria to be used for determining which substances will be considered as ozone-depleting chemicals for purposes of this tax. Presents an initial list of such chemicals. Exempts from the tax: (1) certain products containing a de minimis amount of ozone-depleting chemicals; and (2) chemicals diverted or recovered in the United States as part of a recycling process.

Bill· HRH.R. 1098 (101st)referred

United States Enrichment Corporation Act

United States · United States Congress · 23 February 1989

United States Enrichment Corporation Act - Amends the Atomic Energy Act of 1954 to establish the United States Enrichment Corporation as a wholly-owned Government corporation to acquire material, operate facilities, and market enriched uranium products and services on a commercial, profitable basis. States that the Corporation Administrator shall be appointed by the President with the advice and consent of the Senate. Establishes an Advisory Board to review Corporation policies and performance. Transfers certain Department of Energy property to the Corporation. Requires the Corporation to report annually about its activities to the President, the Secretary of Energy, and certain congressional committees. Prescribes licensing and taxation guidelines for the Corporation. Sets guidelines for payments in lieu of taxes by the Corporation to States and local governments. Requires the Administrator to make recommendations to the President and the Congress by December 31, 1998, regarding the transfer of the Corporation's functions and assets to private ownership. Directs the Secretary to indemnify Corporation contractors for nuclear hazards incidents as if such contractors were contractors of the Secretary. Authorizes appropriations.

Bill· HRH.R. 1104 (101st)referred

Family Living Wage Act

United States · United States Congress · 23 February 1989

Family Living Wage Act - Amends Internal Revenue Code provisions governing the earned income tax credit to: (1) increase from $5,714 to $7,000 the amount of earned income subject to the credit; (2) increase the basic credit from 14 percent to 15 percent; and (3) permit an additional credit (to apply to not more than four children) of five percent for each dependent school age child between age six and age 16 and ten percent for each preschool age child. Reduces the amount of the credit for taxpayers with adjusted gross income over $40,000. Indexes amounts relating to the credit beginning in 1992. Disallows application of the nonrefundable dependent care income tax credit with respect to a taxpayer's dependents under age 13, unless the child is physically or mentally incapable of self-care. Permits the credit with respect to handicapped children under age 15 only if the taxpayer elects not to include the child within the framework of the earned income credit. Repeals provisions of the Family Support Act of 1988 that revise the way in which the earned income credit is treated in the context of needs analysis for purposes of State plans for aid and services to needy families with children under title IV of the Social Security Act.

Bill· HJRESH.J.Res. 152 (101st)open

Proposing an amendment to the Constitution relating to Federal budget procedures.

United States · United States Congress · 23 February 1989

Constitutional Amendment - Requires the Congress, prior to each fiscal year, to adopt a statement in which total Federal outlays (except those for repayment of debt principal) do not exceed total receipts (except those derived from borrowing), unless a three-fifths vote of both Houses authorizes a specific excess. Limits the rate of increase in receipts in the statement to that of the increase in national income in the previous calendar year, unless law is enacted solely to approve specific additional receipts. Directs the President to submit a balanced budget. Authorizes waiver of these provisions in time of war. Sets a permanent limit on the amount of Federal public debt, prohibiting any increase unless legislation enacted by a three-fifths majority of both Houses becomes law.

Bill· SS. 425 (101st)referred

Tight Formations Tax Credit Restoration Act of 1989

United States · United States Congress · 22 February 1989

Tight Formations Tax Credit Restoration Act of 1989 - Amends the Internal Revenue Code to apply the income tax credit for producing fuel from a nonconventional source to natural gas found in tight sands formations. Applies the nonconventional fuels tax credit to alternative minimum tax calculations.

Bill· SS. 418 (101st)referred

Tithe Tax Act of 1989

United States · United States Congress · 22 February 1989

Tithe Tax Act of 1989 - Amends the Internal Revenue Code to repeal the following taxes: (1) the corporate income tax; (2) the alternative minimum tax as it applies to corporations; (3) the tax on the unrelated business income of tax-exempt organizations; (4) the tax on the accumulated earnings of certain corporations; (5) the tax applied to personal holding companies; (6) the alternative tax for certain mutual savings banks; (7) income taxes imposed on insurance companies, regulated investment companies, and real estate investment trusts; and (8) the tax on the income of foreign corporations connected with U.S. business. Revises the individual income tax to impose a ten percent tax on an individual's earned income that exceeds $10,000 (adjusted annually based on the Consumer Price Index). Includes as earned income; (1) wages, salaries, and other employee compensation; (2) net earnings from self-employment; and (3) dividends from a personal service corporation or other direct or indirect compensation for services. Exempts tips and amounts received as a pension or annuity. Repeals all tax exclusions, tax deductions, and tax credits currently used to determine individual income tax liability. Repeals the estate tax, the gift tax, and the tax on certain generation-skipping transfers. Directs the Secretary of the Treasury, within 90 days of this Act's enactment, to submit to a specified congressional committee a draft of conforming and technical Internal Revenue Code changes required to reflect the changes made by this Act.

Bill· HRH.R. 1085 (101st)referred

Public Pension Parity Act of 1987

United States · United States Congress · 22 February 1989

Public Pension Parity Act of 1987 - Amends the Internal Revenue Code to exclude from the gross income of an individual amounts received as a pension or annuity under a public retirement system to the extent they are not attributable to services covered under the social security system. Limits the tax exclusion based upon calculations relating to income tax treatment of social security benefits.

Bill· HRH.R. 1078 (101st)open

Global Warming Prevention Act of 1989

United States · United States Congress · 22 February 1989

Global Warming Prevention Act of 1989 - Establishes as national goals: (1) that the amount of carbon dioxide in the atmosphere be reduced from 1988 levels by at least 20 percent by the year 2000 through a mix of Federal and State energy policies; and (2) the establishment of an International Global Agreement on the Atmosphere by 1992. Requires the Secretary of Energy (the Secretary) and the Administrator of the Environmental Protection Agency to report to the Congress within two years regarding whether a higher level of carbon dioxide emissions reduction is desirable after 2000, together with any necessary policy actions and their costs and benefits. Title I: National Least-Cost Energy Plan - Requires the Secretary to prepare for the President, and transmit to the Congress, a new National Least-Cost Energy Plan in lieu of other authorized national energy plans. Directs the Secretary to implement such plan immediately. Outlines a program for public involvement in the formulation of the Plan. Directs the Secretary to establish an intervenor funding mechanism based upon certain State models. Authorizes appropriations for FY 1990 through 1992. Requires designated Secretaries to prepare reports for inclusion in the Plan with respect to: (1) all government subsidies for energy-related expenditures; (2) waste reduction options and recycling; (3) tree plantings to offset carbon dioxide emissions; and (4) transportation modes to reduce carbon-dioxide emissions. Amends the Department of Energy Organization Act to repeal the National Energy Policy Plan. Title II: Energy Efficiency - Part A: Energy Efficiency Policy - Directs the Secretary to grant the highest priority to energy efficiency improvements in: (1) energy-consuming devices; (2) federally owned and leased buildings and equipment; (3) federally assisted housing; and (4) the Federal vehicle fleet. Mandates that the President's budget request for FY 1991 through 1994 include recommendations for the increased efficiency of energy-consuming devices. Directs the Secretary to establish an Energy Research Advisory Board Panel on end-use energy technologies. Requires the Panel to report annually to the Energy Research Advisory Board on its assessment of promising energy efficiency research and development opportunities and policies. Requires the Secretary to submit to the Congress: (1) a long-term research and development plan that accelerates by five years the current Department of Energy multiyear program goals for energy efficiency; and (2) an estimate of the funding increase needed to achieve such accelerated goals. Authorizes appropriations for FY 1991 through 1993. Directs the National Institute of Standards and Technology to provide financial assistance in consultation to ten research centers to achieve multiple improvements in energy-intensive industrial and manufacturing processes. Sets forth an operations timetable for such centers. Authorizes appropriations for such centers for FY 1991 through 1993. Directs the Secretary to: (1) establish energy efficiency goals resulting in specified primary energy savings for federally owned or leased buildings, as well as federally assisted housing; and (2) include the use of renewable forms of energy within the energy efficiency options for such buildings. Authorizes appropriations for such program for FY 1990 through 1992. Requires the Secretaries of Energy and the Department of Housing and Urban Development to convene a meeting of housing industry members to select a not-for-profit organization to administer a uniform nationwide home energy rating system. Mandates that such organization contract with the Lawrence Berkeley National Laboratory Center for Building Sciences by a certain deadline. Authorizes appropriations for such organization for FY 1990 through 1993. Mandates that certain institutions which offer federally assisted home mortgage loans take measures to encourage cost-effective energy efficiency improvements based upon a home energy audit and rating scheme. Directs the Secretary to promulgate energy efficiency standards for incandescent and fluorescent lamps and windows. Requires the Secretary to: (1) implement a research, development, and demonstration program on technologies to reduce chlorofluorocarbon use; (2) expand the Department of Energy's existing technology transfer initiative on least-cost electric utility planning; and (3) implement a least-cost gas utility initiative. Requires the Secretary of Transportation to: (1) establish an evaluation program regarding car-pooling arrangements and high-occupancy vehicle lanes; and (2) report to the Congress on nonmotorized transportation alternatives, as well as a fuel-savings mass transportation assistance program for State and local governments. Requires such Secretary to report to the Congress on the use of Highway Trust Fund moneys for non-motorized transportation alternatives and for carbon-dioxide emissions reductions. Directs the Federal Energy Regulatory Commission to: (1) take certain prescribed actions to ensure the adoption of least-cost utility planning principles; and (2) detail for the Congress any amendments to the Federal Power Act which are necessary for the Commission to adopt such planning principles. Requires the Secretary of Energy to report to the Congress on the results of a national power survey emphasizing policies and technologies within the electric utility industry which are designed to diminish global warming. Amends the National Energy Conservation Policy Act to repeal the prohibition against the supply or installation by a public utility of a residential energy conservation measure for residential customers. Amends the Public Utility Regulatory Policies Act of 1978 to direct the Federal Energy Regulatory Commission (FERC) to prescribe within one year after the date of enactment of this Act rules encouraging the achievement of qualifying efficiency. Mandates that such rules: (1) require that electric utilities offer to purchase qualifying conservation from qualifying cogeneration or small power production facilities; and (2) provide for the verification of conservation achievement. Prescribes rate guidelines for such electric utilities purchases. Establishes Federal standards for least cost supply measures, and requires State regulatory authorities and nonregulated gas and electric utilities to implement such standards. Title III: State Energy Conservation Program - Amends the Energy Policy and Conservation Act to mandate that each State energy conservation plan which receives Federal assistance contain a goal to reduce by ten percent or more the total amount of energy consumed in such State in the year 2000 from the projected energy consumption for such year as of October 1, 1990. Adds to Federal assistance eligibility prerequisites for proposed State energy conservation plans, including an emergency planning program for energy supply disruption. Cites optional State energy conservation programs. Repeals the mandate for supplemental State energy conservation plans. Authorizes appropriations for energy conservation programs (including those for schools and hospitals) for FY 1990 through 1992. Establishes a State Energy Advisory Board to: (1) review and advise on the programs under this Act; (2) serve as liaison between the States and the Department of Energy on energy efficiency; and (3) report annually to the Secretary and the Congress on its activities. Authorizes the use of loan programs and performance contracting for the non-Federal share of energy conservation project costs under the grant program. Amends the Energy Conservation and Production Act to cite conditions under which the Secretary may approve a State application for a waiver of: (1) the requirement that at least 40 percent of Federal weatherization assistance be used for weatherization materials; and (2) the limitations placed upon expenditures per dwelling unit for weatherization measures. Authorizes appropriations for FY 1991 through 1992 for a weatherization research and technical assistance program which shall include the monitoring of indoor air quality in low-income homes. Title IV: Vehicle Energy Efficiency Improvements - Vehicle Energy Efficiency Performance Standards Act of 1989 - Amends the Motor Vehicle Information and Cost Savings Act to increase the average fuel economy standards for passenger automobiles and light duty trucks for model year 1992 and thereafter according to prescribed guidelines. Exempts manufacturers of fewer than 10,000 light trucks and emergency vehicles from such prescribed standards. Establishes an incentives schedule for manufacturers of passenger automobiles and light trucks. Authorizes the Secretary of Transportation to assess a tax against any manufacturer who fails to comply with the prescribed average fuel economy standards. Terminates the current civil penalty after model year 1989. Prescribes a fleet average fuel economy schedule for all Federal passenger automobiles and light trucks for model years 1992 and thereafter. Amends the Information and Cost Savings Act to require the Administrator of the Environmental Protection Agency to consult with the Secretary of Energy before establishing testing and calculation procedures for measuring automobile fuel economy. Revises from mandatory to discretionary the Administrator's authority to require fuel economy tests in conjunction with emissions tests conducted under the Clean Air Act. Directs the Administrator to measure a sampling of production passenger automobiles for each model type and year during the first month of manufacture for sale. Directs the Administrator to review procedures periodically for testing fuel economy. Directs the Administrator to update the booklet containing fuel economy data at least twice a year. Directs the Secretary of Energy to distribute at least 100 booklets each year to each dealer and additional numbers if requested. Cites conditions under which manufacturers of light vehicles with certain increased fuel economies shall be considered to have offered the Government a specified discounted bid. Directs the Secretary, within two years of enactment of this Act, to submit suggestions to the Congress for additional legislation to carry out its purposes and the purposes of the Motor Vehicle Information and Cost Savings Act. Directs the National Academy of Sciences to report to the Congress on the results of its review of the research and development status of the fuel efficiency and energy consumption reduction of light vehicles, trucks, and passenger vehicles. Directs the Secretary of Energy to make changes in the Department of Energy's transportation research and development program based upon such report. Outlines criteria and procedures for prescribing amended vehicle fuel economy standards. Amends the Internal Revenue Code to prescribe a gas guzzler tax schedule applicable to 1989 and later model year automobiles. Sets forth a tax credit schedule for the purchase of certain fuel efficient passenger vehicles. Title V: Solar and Renewable Resources - Requires the Secretary of Energy to report to the Congress regarding a long-term research, development and demonstration program with policy options necessary to achieve a quadrupling of renewable energy production and use by 2015. Requires the Secretary of Energy to work closely with specified Federal departments regarding the Federal Government's biofuels program, and to report to the Congress on the progress being made in the development of solar and renewable resources. Mandates that the President's budget requests for FY 1990 - FY 1993 include the Secretary of Energy's recommendations for civilian research and development budgets necessary to implement such long-term program. Directs the Secretary to establish an Energy Research Advisory Board Panel on Solar and Renewable Resources and Technologies which shall report annually to the Energy Research Advisory Board regarding the status of the solar and renewable resources program. Authorizes appropriations for FY 1991 through FY 1994 for such program. Mandates that the President's budget request for FY 1991 include the Secretary's recommendations for proof-of-concept or near-commercialization demonstration projects in specified categories. Directs the Secretary to: (1) establish and provide financial assistance to a joint research and development venture to develop advanced district cooling technologies applicable in cities with high cooling loads; and (2) appoint members to an Advisory Committee on Advanced District Cooling Technology to assist in the implementation of such joint venture. Authorizes appropriations for such venture. Directs the Secretary of Energy to implement a research program regarding: (1) fuel cell use of methane gas generated from biomass forms; (2) technologies using renewable energy sources (such as wind and solar energy) to produce hydrogen for fuel cell use; and (3) fuel cell technology for electric power production as backup spinning reserve components to renewable power systems in rural and isolated areas. Authorizes the Secretary to make grants to, and enter into contracts with, private research laboratories. Requires the Secretary to report to the Congress regarding the fuel cell research program. Directs the Secretary to appoint members to an Advisory Committee on Energy Conservation and Renewable Energy Technology Exports to assist in the implementation of such program. Authorizes appropriations for FY 1991 through 1993. Directs the Administrator of the Environmental Protection Agency to prepare Federal guidelines for use by cities and municipalities, specifying environmental and safety standards for the use of fuel cell technology. Requires the Secretary of Commerce to report to the Congress regarding the export market potential for integrated fuel cells systems with renewable power technologies. Requires such Secretary to report to the Congress on the activities of the Committee on Renewable Energy, Commerce, and Trade to promote exports of renewable energy technology. Requires each participating member of such Committee to report annually to the Congress on the Committee actions regarding renewable energy technology exports. Requires the Committee to establish a joint government-industry plan to promote the U.S. market share in international trade in renewable energy technologies, including the development of administrative guidelines for Federal export loan programs. Authorizes appropriations for FY 1991 through 1993. Directs the Committee to coordinate, contract with, and assist financially appropriate parties to build and demonstrate the commercial operation of a biomass gasified steam-injected gas turbine of up to 25 megawatts. Authorizes appropriations and requires a report to the Congress. Title VI: Solar Hydrogen Fuels - Directs the Secretary of Energy to prepare and submit to specified congressional committees a comprehensive five-year program management plan for a research and development program designed to permit the development of a domestic hydrogen fuel production capability within the shortest practicable time. Requires the Secretary to send the Congress annual plan descriptions including any necessary plan modifications. Directs the Secretary to establish such program within the Department of Energy. Gives priority to production techniques that use renewable energy sources as their primary energy sources. Directs the Secretary: (1) to conduct demonstrations to evaluate technical and nontechnical parameters to determine commercial applicability of hydrogen technology; and (2) to prepare a comprehensive large-scale hydrogen technology demonstration plan. Establishes a Hydrogen Technical Advisory Panel of the Energy Research Advisory Board to advise the Secretary on the conduct of the hydrogen program. Requires an annual report from the Panel to the Energy Research Advisory Board, which shall subsequently report to the Secretary. Authorizes appropriations for FY 1991 through 1995. Title VII: Natural Gas and Coal - Part A: Natural Gas - Directs the Secretary of Energy to enter into cooperative agreements with and provide financial assistance to appropriate parties to construct and demonstrate the commercial operation of ten intercooled steam-injected gas turbines for generating electricity. Authorizes appropriations for FY 1991 through 1994. Requires the Secretary to report to the Congress on the implementation of this program. Directs the Secretary to enter into cooperative agreements with and to provide financial assistance to municipal governments to demonstrate the feasibility of using natural gas as a fuel for urban area mass transit. Authorizes appropriations for FY 1991 through 1993. Requires the Secretary to submit a feasibility report to the Congress within nine months after enactment of this Act pertaining to the use of natural gas in diesel-powered vehicles to facilitate compliance with emissions requirements. Part B: Coal - Requires the Secretary, within nine months, to provide the Congress with a comprehensive review of clean coal technologies to be developed in federally-funded projects under the Department of Energy's clean coal technology program. Directs the Secretary to establish and implement research and development technologies for preventing, reducing, recycling, or offsetting carbon-dioxide emissions from combusted coal. Requires the Secretary to report to the Congress on the implementation of such technologies. Authorizes appropriations for FY 1990 through 1992. Title VIII: Forest and Agriculture Policies - Part A: Forest Policies - Directs the Secretary of Agriculture, in cooperation with the Secretary of the Interior, to report to the President and the Congress on the feasibility of a national forestation initiative. Amends the Food Security Act of 1985 to require the Secretary of Agriculture to: (1) enter into contracts with ranch and farmland operators to place specified acreage of highly erodible cropland into the conservation reserve during certain crop years; and (2) report to the Congress regarding the potential for offsetting new carbon dioxide emissions through the use of tree plantations. Part B: Agricultural Policies - Mandates that specified Federal agencies conduct a joint study on critical linkages between agricultural production and global climate change. Directs specified Federal agencies to establish an interagency task force to ensure that all satellite and remote sensing information pertinent to agricultural needs and climate modeling are made available to the Department of Agriculture. Directs the Secretary of Agriculture to use the "Low-Input Farming Systems Research and Education Program." Authorizes appropriations for FY 1991 through 1995. Part C: Integrated Farming Policies - Directs the Secretary of Agriculture to consult with the agriculture community and sustainable agriculture advocates for the purpose of developing an integrated farming research, development, and demonstration program. Authorizes appropriations for FY 1991 through 1993. Directs the Secretary of Energy to establish a national farm ethanol program. Authorizes appropriations for FY 1991 through 1993. Part D: Urban Forestry Conservation Program - Directs the Secretary of Agriculture to implement an urban forestry education and accelerated tree planting program for: (1) energy conservation; (2) carbon-dioxide emissions reduction; (3) improved urban air quality; and (4) general environmental benefits. Outlines demonstration projects financed with Federal matching funds. Directs the Secretary to support urban forestry projects at Department of Agriculture stations and at Land Grant Universities. Authorizes appropriations. Part E: Tongass Timber Reform Act - Amends the Alaska National Interest Lands Conservation Act to repeal the ongoing appropriations for timber utilization in the Tongass National Forest, Alaska. Repeals the requirement for identifying lands unsuitable for timber production in such Forest. Repeals the reporting requirement on the adequacy of timber supply from Forest lands. Requires the biennial report on such Forest to include the impact of timber management on subsistence resources, wildlife, and fisheries habitats, biological diversity, the old growth rain forest ecosystem, and other specified items. Requires the southeast Alaska commercial fishing industry to be included for cooperation and consultation in a study of the Forest timber supply and demand. Directs the Secretary of Agriculture to terminate specified long-term timber sale contracts, and to revise the Tongass National Forest Land Management Plan of 1979 in a manner that fully protects long-term environmental and recreational concerns. Requires such Secretary to report to certain congressional committees regarding the status of such Forest Plan revision schedule. Imposes a moratorium on timber sales and harvest until the Forest Plan is completely revised and ready for implementation. Title IX: Development Assistance - Directs the Secretary of State, in conjunction with the Administrator of the Agency for International Development and other specified officials, to report to the Congress on the status of forest resources in tropical countries, including a forest and agroforestry plan with goals for each tropical country. Requires: (1) the Administrator to ensure that all activities supported by U.S. bilateral foreign assistance are consistent with such plan; and (2) the Administrator to take into account each country's measure of success in meeting plan goals when allocating development assistance monies. Prescribes guidelines under which the Secretaries of State and of the Treasury and the President must promote multilateral tropical forestry programs, and report to the Congress regarding the progress made by each of the multilateral development banks, the United Nations Food and Agriculture Program, the United Nations Development Program, and the International Tropical Timber Organization. Directs the Secretary of Commerce to promulgate regulations within one year after enactment of this Act requiring wood and products containing imported wood to bear a label disclosing the scientific and common names of such wood and the countries of origin. Directs such Secretary to impose a tropical woods tax upon products containing specified woods. Requires such Secretary to promulgate regulations prohibiting the importation of wood and wood products containing wood from: (1) tropical forest countries that have not achieved the forest plan goals; (2) countries that import wood or products containing wood harvested in tropical countries that have not achieved forest plan goals; and (3) countries that permit transit of wood or products containing wood harvested in tropical countries that have not achieved forest plan goals. Requires the Secretary to report annually to the Congress on the status of import controls with respect to tropical forest countries that have not achieved the forest plan goals. Amends the Foreign Assistance Act of 1961 to authorize the President to assist developing countries with research and development programs aimed at energy efficiency and energy transmission facilities. Prohibits assistance for large-scale production of energy. Prescribes guidelines under which the President is directed to provide support to aid-receiving countries with emphasis upon least-cost energy planning. Requires the President to report annually to the Congress regarding the bilateral energy program, including the progress made in reducing greenhouse gas emission. Directs the Secretary of the Treasury to instruct the U.S. Executive Director of each multilateral development bank to: (1) vigorously promote the adoption by each bank of a least-cost energy planning program containing specified components; and (2) oppose, except in certain instances, financial or technical assistance to any borrowing country if a least-cost energy plan is not in place. Directs the Secretary of State to instruct the Ambassador to the United Nations to: (1) vigorously encourage the United Nations Development Program implementing energy conservation and efficiency programs for recipient countries; and (2) oppose the adoption of country programs for any country for which a least-cost energy planning program giving priority to energy conservation, end use energy efficiency, and renewable energy sources is not in place. Requires the Secretary of the Treasury and the Secretary of State to report annually to the Congress regarding the progress of the multilateral development banks and the United Nations Development Program in implementing energy conservation measures. Declares that it is the policy of the United States that its economic assistance programs to developing countries should encourage least-cost, sustainable transportation policies and practices based on a diverse mix of motorized and nonmotorized transport modes which minimize fuel needs and reduce carbon-dioxide emissions. Directs the Administrator of the Agency for International Development to: (1) implement a study of the Agency's transportation-related programs and of the multilateral development bank policies regarding their transportation-related lending practices to recipient countries; and (2) redirect part of the Agency's resources to provide nonmotorized low-cost vehicles that can be sustained in the long term. Directs the Secretary of the Treasury to instruct the U.S. Executive Director of each multilateral development bank to increase the emphasis on nonmotorized, low-cost and energy efficient alternatives to private motor vehicles. Directs the Peace Corps to encourage the use of nonmotorized transport technologies in the projects it undertakes. Specifies non-motorized transportation policies to be promoted by the U.S. Government in implementing its development assistance programs. Authorizes the Secretary of the Treasury to modify the loan terms on up to one-half of the sovereign debt owed the United States by developing countries as a condition of adopting forest and energy conservation programs. Directs the Secretary to promulgate regulations implementing such environmental conservation and debt reduction program within one year after the enactment of this Act. Directs the Administrator of the Agency for International Development to report biennially to the Congress regarding the status of energy conservation and efficiency for each country receiving Federal development assistance monies. Requires the Administrator of the Agency for International Development to report to the Congress regarding the options and strategies for the use of bilateral and multilateral development assistance programs sponsored by the United States to control emissions of certain greenhouse gases into the atmosphere. Title X: International Activities - Directs the Secretary of State to convene an international meeting in the United States by the end of 1992 to adopt a global climate protection agreement with measures at least as stringent as those in this Act. Sets forth a percentage reductions schedule for emissions of specified gases. Directs the Secretary of State to: (1) initiate negotiations for the adoption of a binding multilateral agreement requiring specified reductions of nitrogen oxide emissions by 1998; (2) request and, if necessary, convene the parties to the Montreal protocol on substances that deplete the ozone layer for possible control measures reassessment; and (3) convene an international meeting to exchange information regarding energy efficiency and solar/renewable energy resources that are environmentally sustainable. Directs the Secretary of the Treasury to instruct the U.S. Executive Directors of multilateral development banks to promote lending policies which emphasize specified aspects of energy conservation, renewable energy source, greenhouse gas emissions, and least-cost non-motorized transportation systems. Directs the Administrator of the Agency for International Development to take specified measures concerning: (1) biological diversity conservation; (2) renewable energy resources and conservation; and (3) assistance to developing countries in the use of agricultural and industrial chemicals. Declares U.S. policy with respect to domestic and international efforts to deal with the greenhouse effect. Requests the President to take steps to establish a long-term study of the greenhouse effect, beginning with a one-year cooperative international research program started during or before 1991. Names the year of such program the "International Year of the Greenhouse Effect." Directs the Environmental Protection Agency to develop and implement programs with respect to: (1) chlorofluorocarbon replacement; (2) methane control; (3) energy efficiency; and (4) alternative energy sources. Authorizes appropriations. Title XI: World Population Growth -Declares it is the policy of the United States that family planning services should be made available to all persons requesting them. Authorizes appropriations for FY 1991 through 1995 for international population and family planning assistance. Prohibits the use of such funds for: (1) involuntary sterilization or abortion; or (2) the coercion of any person to accept family planning services. Requests the President to initiate an international conference on population, and to seek an international agreement on population growth. Establishes a National Commission on Population, Environment, and Natural Resources to prepare reports and convene conferences. Terminates such Commission three years after the enactment of this Act. Mandates that multilateral development banks adopt guidelines promoting lending strategies which emphasize the maintenance of sustainable world population levels. Authorizes appropriations for FY 1991 through 1993. Title XII: Recyclable Materials - Directs the Secretary of Commerce and the Secretary of Health and Human Services to report to the Congress the results of a study regarding degradable materials and recycling methodologies. Requires the Secretary of Defense to report to the Congress the results of a study regarding the national security implications of requiring the use of degradable materials in items procured by the Department of Defense, and of requiring the Department to comply with specified prohibitions against the use of nondegradable materials. Requires the Administrator of the Environmental Protection Agency biennially to submit an updated report to the President and the Congress regarding Federal, State, and local policies and practices in recycling government wastes and procuring recyclable materials. Directs the Secretary of Agriculture to report to the Congress the results of a pilot project to develop and demonstrate a viable technology for composting municipal waste and sewage sludge. Directs the Secretary of Commerce to appoint a Director of Recycling Research and Information to: (1) make grants for recycling research and development; (2) establish a national database information clearinghouse for recyclable materials; (3) report annually to the Congress regarding the status of recyclable wastes; and (4) make grants for scientific research on the use of plastic materials as part of a recycling program. Authorizes appropriations for FY 1991 through 1994. Sets forth civil and criminal penalties for offenses involving the production, manufacturing, distribution or selling of specified nonrecycled consumer goods which have been proscribed by the Secretary of Commerce under regulations jointly issued with the Administrator of the Environmental Protection Agency. Requires the Secretary of Commerce periodically to update the list of proscribed nonrecycled consumer goods.

Bill· HRH.R. 1049 (101st)referred

To authorize States to validate former taxes in certain cases.

United States · United States Congress · 22 February 1989

Permits the legalization, ratification, or confirmation of certain State taxes imposed before July 5, 1983, on commercial bank and trust company investments, notwithstanding Federal law exempting U.S. obligations from State or local taxation.

Bill· HRH.R. 1066 (101st)referred

To amend the Land and Water Conservation Fund Act of 1965 to prohibit use in a fiscal year of amounts in the Land and Water Conservation Fund for acquiring land or waters for the National Wildlife Refuge System if wildlife refuge revenue sharing payments have not been made for the preceding fiscal year.

United States · United States Congress · 22 February 1989

Amends the Land Water Conservation Fund Act of 1965 to prohibit use in a fiscal year of amounts in the Land and Water Conservation Fund for acquiring land or waters for the National Wildlife Refuge System if wildlife refuge revenue sharing payments have not been made for the preceding fiscal year by the Secretary of the Interior.

Bill· HRH.R. 1080 (101st)referred

Health Care Savings Account Act of 1989

United States · United States Congress · 22 February 1989

Health Care Savings Account Act of 1989 - Amends the Internal Revenue Code to allow employees and employers, including self-employed individuals, a 60 percent tax credit for contributions to a health care savings account for the benefit of the employee or self-employed individual. Limits total contributions to an account to the aggregate amount of hospital insurance tax paid with respect to the account beneficiary. Describes conditions that must be met by the account. Excludes from the gross income of the beneficiary any account contributions made by an employer. Exempts an account from taxation (except for the tax on unrelated business income of a charitable organization) unless the distributee engages in specified transactions in connection with it. Excludes from gross income any account distributions used to pay the eligible medical expenses of the beneficiary or qualifying spouse. Imposes a ten percent surtax on account distributions used for other than health care purposes or made before the distributee is aged 65 or older. Imposes penalty taxes in connection with: (1) excess contributions or prohibited transactions associated with an account; (2) distributions from an account that reduces a distributee's account level below a specified amount; and (3) failure to effect spousal rollover of an account upon the spouse's death. Imposes penalties for failure to make required reports concerning an account. Amends title XVIII (Medicare) of the Social Security Act to reduce the Medicare benefits of a health care savings account beneficiary by 60 percent of the maximum amount of Medicare-related expenditures that could be reasonably underwritten (by an insurance company) for the average Medicare beneficiary, given certain assumptions. Establishes special rules for individuals who cannot obtain insurance to cover their added deductible at the standard premium rates. Directs the Secretary of Health and Human Services to establish rules in connection with recalculations of deductibles when a qualifying spouse becomes eligible for Medicare. Establishes catastrophic health care expense protection for certain individuals who qualify for Medicare and have met specified contribution requirements with respect to one or more health care savings accounts. Describes conditions under which a qualifying spouse becomes eligible for this protection.

Bill· HRH.R. 1040 (101st)referred

To amend section 464 of the Social Security Act to authorize the interception of Federal tax refunds that would otherwise be payable to persons who are delinquent in the payment of child support with respect to certain disabled and dependent adults.

United States · United States Congress · 22 February 1989

Amends part D (Child Support and Establishment of Paternity) of title IV of the Social Security Act to authorize the collection from Federal tax refunds of past-due support for disabled and dependent adults whose disability originated in childhood.

Bill· HRH.R. 1079 (101st)referred

To amend the Internal Revenue Code of 1986 to provide for the establishment of, and the deduction of contributions to, first home savings accounts, and for other purposes.

United States · United States Congress · 22 February 1989

Amends the Internal Revenue Code to allow an individual taxpayer an income tax deduction of up to $2,000 per year for cash contributions to a first home savings account established for the exclusive benefit of an individual who has never owned his or her principal residence. Limits total deductions to $20,000. Permits an exclusion from gross income of account payments and distributions used exclusively in connection with the purchase of a principal residence for the eligible beneficiary. Exempts an account from taxation (except for the tax on unrelated business income of a charitable organization) unless the beneficiary either engages in prohibited transactions or acquires a principal residence. Imposes a ten percent surtax on distributions used for other than the purposes for which the account was established. Requires the account trustee to report to the Secretary of the Treasury and to the account's beneficiary concerning the account. Imposes a penalty for failure to report. Allows taxpayers who do not otherwise itemize deductions to deduct for contributions to a first home savings account. Exempts account contributions from the gift tax. Imposes penalty taxes in connection with excess contributions or prohibited transactions associated with an account. Excludes from the gross income of an individual any distributions from an individual retirement account or certain other tax-deferred plans if the distribution is used in connection with the purchase of the first principal residence for the individual. Limits the exclusion to the excess of $20,000 over the individual's aggregate contributions to a first home savings account.

Bill· HRH.R. 1086 (101st)referred

Farm and Woodland Owners Tax Simplification Act of 1989

United States · United States Congress · 22 February 1989

Farm and Woodland Owners Tax Simplification Act of 1989 - Amends the Internal Revenue Code to consider a taxpayer as materially participating in a farming activity for tax accounting purposes if he or she, on a regular and continuing basis, makes substantially all significant decisions and performs substantially all the work required to conduct the activity.

Bill· HRH.R. 1052 (101st)referred

Saving and Investment Act of 1989

United States · United States Congress · 22 February 1989

Saving and Investment Act of 1989 - Amends the Internal Revenue Code to permit an income tax deduction in the amount of dividends paid by domestic corporations, except S corporations, regulated investment companies, real estate investment trusts, and personal holding companies. Repeals the income tax deductions currently permitted in connection with: (1) dividends received by a corporation; (2) dividends received by a corporation on the preferred stock of a public utility; and (3) dividends paid by a public utility on its preferred stock. Increases from 80 percent to 85 percent the deductible percentage of amounts received by a corporation from a qualified ten-percent owned foreign corporation.

Bill· HRH.R. 1026 (101st)referred

To amend title XVIII of the Social Security Act to maintain the current distribution of outlier payments for inpatient hospital services between payments for day outliers and payments for cost outliers for 3 fiscal years, to limit the degree of variation in such distribution in succeeding fiscal years, and to maintain the current formula for determining the amount of a payment for day outliers.

United States · United States Congress · 21 February 1989

Amends title XVIII (Medicare) of the Social Security Act to maintain the current distribution of additional payments (outlier payments) for inpatient hospital services between payments for extra lengthy stays and payments for extra costly stays for FY 1990 through 1993. Limits the degree of variation in such distribution to five percent for each succeeding fiscal year. Sets forth the formula for determining outlier payments for extra lengthy hospital stays.

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