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701 records in US in 1995
United States · United States Congress · 30 March 1995
Amends the Federal Election Campaign Act of 1971 to authorize appropriations for the Federal Election Commission.
United States · United States Congress · 29 March 1995
Authorizes the Secretary of Veterans Affairs, from the date of enactment of this Act until December 31, 2000, to establish research corporations within the Veterans Health Administration of the Department of Veterans Affairs. Removes the requirement that such corporations must, within a four-year period after their establishment, be recognized by the Internal Revenue Service as a tax-exempt organization specifically under section 501(c)(3) of the Internal Revenue Code or be dissolved (thereby allowing such corporation to remain established if it is so recognized under any Code provision).
United States · United States Congress · 29 March 1995
Maritime Administration Authorization Act for Fiscal Year 1996 - Authorizes appropriations for the Department of Transportation for FY 1996 for: (1) the operating-differential subsidy; (2) operating agreements for vessels enrolled in the Maritime Security Program; (3) operations and training activities; and (4) the costs of guaranteed loans authorized by the Merchant Marine Act, 1936, as well as for administrative expenses related to loan guarantee commitments. Amends: (1) the Merchant Ship Sales Act of 1946 to require the Secretary of Transportation to consult with the Secretary of Defense (currently, Secretary of the Navy) regarding the National Defense Reserve Fleet and to repeal certain restrictions on requiring bids, payments, performance, or completion bonds from contractors with respect to repair or maintenance of Fleet vessels; and (2) the Merchant Marine Act, 1936 to extend war risk insurance authority. Requires the Secretary of Transportation to submit to the Congress a report on the condition of public ports of the United States each even-numbered (currently, each) year.
United States · United States Congress · 29 March 1995
TABLE OF CONTENTS: Title I: Establishment and Organization of Authority Title II: Responsibilities of Authority Subtitle A: Establishment and Enforcement of Financial Plan and Budget for District Government Subtitle B: Issuance of Bonds Subtitle C: Other Duties of Authority Title III: Miscellaneous Provisions District of Columbia Financial Responsibility and Management Assistance Act of 1995 - Title I: Establishment and Organization of Authority - Establishes the District of Columbia Financial Responsibility and Management Assistance Authority as an entity within the District of Columbia government. (Sec. 102) Authorizes Federal employees who become employed by the Authority within two months of separation from Federal service to have their Authority service treated as comparable to Federal service with respect to the Federal retirement system. Makes employees who elect the Federal system ineligible to participate in the District government retirement system. (Sec. 103) Authorizes the Authority, notwithstanding the Freedom of Information Act and the Government in the Sunshine Act, to secure information necessary to carry out this Act from Federal agencies. Permits the Authority to seek judicial enforcement of its authority to carry out its responsibilities under this Act. Makes District employees who violate Authority orders or present or certify false or misleading information guilty of a misdemeanor as well as subject to administrative discipline. (Sec. 104) Exempts the Authority from liability for obligations of or claims against the District resulting from actions taken to carry out this Act. (Sec. 105) Requires actions against the Authority to be brought in the U.S. District Court for the District. Provides for expedited consideration of such actions in the courts involved. (Sec. 106) Requires the Authority to submit a proposed budget for each fiscal year to the President for inclusion in the annual budget for the District. Prohibits any amount from being obligated or expended by the Authority unless such amount has been approved by an Act of the Congress. Directs the Authority, as soon as practicable after the appointment of its members, to submit to the Mayor of the District and the President a request for reprogramming of funds previously appropriated for the District for auditing and consulting services and a description of anticipated Authority expenditures for FY 1995. Requires the Mayor to transfer such funds to the Authority for its activities. (Sec. 107) Suspends the Authority's activities upon the expiration of the 12-month period beginning on the date the Authority certifies that all obligations arising from the issuance by the Authority of bonds, notes, or other obligations have been discharged and all borrowings for short-term advances from the Treasury have been repaid. Reactivates the Authority upon initiation of a control period (as described by section 209) by the Appropriations Committees. (Sec. 108) Applies provisions of specified laws regarding open meetings, freedom of information, and conflict of interest to the Authority. Prohibits the District Mayor and the Council from exercising any control, oversight, or review over the Authority. Amends the District of Columbia Self-Government and Governmental Reorganization Act to bar the Council from enacting any act, resolution, or rule with respect to the Authority. Title II: Responsibilities of Authority - Subtitle A: Establishment and Enforcement of Financial Plan and Budget for District Government - Directs the Mayor, for each fiscal year for which the District government is in a control period, to submit a financial plan and budget for the District to the Authority. Lists requirements for the financial plan and budget, including that they be submitted for the applicable fiscal year and next three fiscal years and that they meet standards to promote the financial stability of the District government. Describes such standards as follows: (1) in the case of the financial plan and budget for FY 1996, the District's expenditures for each fiscal year (beginning with FY 1999) may not exceed the District's revenues for such year; (2) during FY 1996 through 1998, the government shall make substantial progress towards equalizing its expenditures and revenues; (3) the government shall provide for the liquidation of the cumulative fund balance deficit; (4) if funds in government accounts dedicated for specific purposes have been withdrawn for other purposes, the government shall fully restore the funds to such accounts; and (5) the financial plan and budget shall assure the continuing long-term financial stability of the government. Repeals a provision of the District of Columbia Appropriations Act, 1995 that requires the District to place portions of Federal payments in escrow to enforce certain spending reductions. (Sec. 202) Sets forth the process for the submission and approval of the financial plan and budget. Provides for review of the financial plan and budget by the Authority. Authorizes the Mayor to submit proposed revisions to the financial plan and budget for a control year (a year in which a financial plan and budget approved by the Authority is in effect) to the Authority at any time during the year. Makes certain requirements under the District of Columbia Self-Government and Governmental Reorganization Act which bar the approval and submission of an unbalanced budget inapplicable in fiscal years which are control years. Permits the separation of employees in the implementation of a financial plan and budget approved under this Act. (Sec. 203) Requires the Council to submit each Act passed by the Council during a control year, together with an estimate of costs to be incurred by the District during the first four years in which the Act is effective, to the Authority. Directs the Authority to review the Act to determine consistency with the approved financial plan and budget and, if consistent, provides for submission of the Act to the Congress for review. Sets forth review and approval procedures with respect to contracts and leases. Directs the Mayor to submit any requests for the reprogramming of amounts provided in an adopted budget for a control year to the Authority for analysis of effects on the financial plan and budget. Prohibits the Council from carrying out such reprogramming until the Authority has provided such analysis. (Sec. 204) Bars the District from borrowing money during a control year unless the Authority provides prior certification that the borrowing and the repayment of obligations are consistent with the financial plan and budget. Applies this section to any borrowing, including borrowing through the issuance of bonds and the authority to obtain funds from the Treasury. Authorizes the District, without prior Authority approval, to requisition advances from the Treasury during a specified period following appointment of Authority members. Amends the District of Columbia Revenue Act of 1939 to set forth provisions and conditions regarding short-term advances from the Treasury to the District for meeting its general expenditures. Directs the Secretary of the Treasury to require the District to provide security for such advances, including a pledge of specific taxes and revenues and a debt service reserve fund. Sets forth remedies for the District's failure to reimburse the Treasury for advances, including the withholding of annual Federal payments or Federal grants, entitlements, loans, or other payments (other than entitlement or benefit payments to individuals) and the attachment of District revenues. Prohibits the Mayor from requisitioning Treasury advances if the Mayor or the Council has an action pending against the Authority. (Sec. 205) Requires the Secretary, in a control year, to deposit the annual Federal payment to the District into an escrow account held by the Authority which shall allocate funds to the Mayor in accordance with terms appropriate to the implementation of the financial plan. Gives priority to using the payment for cash flow management and the payment of outstanding bills owed by the District. (Sec. 206) Provides for withholding of Federal payments and funding for other Federal programs for the District if the Authority finds that the District's revenues and expenditures during a control year are inconsistent with the financial plan and budget. (Sec. 207) Authorizes the Authority to submit recommendations on actions the District government or the Federal Government may take to ensure compliance with a financial plan and budget or to promote the financial stability, management responsibility, and service delivery efficiency of the District government. Sets forth requirements for the implementation of adopted recommendations. (Sec. 208) Sets forth special procedures for the review and submission of the budget and financial plan for FY 1996. (Sec. 209) Declares that a control period is initiated upon the occurrence of any of the following events: (1) the requisitioning by the Mayor of Treasury advances for the support of the District or the existence of any unreimbursed amounts obtained pursuant to such authority; (2) the failure of the District to provide sufficient revenue to a debt service reserve fund of the Authority; (3) the default by the District with respect to loans, bonds, notes, or other forms of borrowing; (4) the failure of the District to meet its payroll for any pay period; (5) the existence of a cash deficit of the District at the end of any quarter of the fiscal year in excess of the difference between the District's estimated revenues and expenditures during the remainder of the fiscal year or such remainder together with the first six months of the succeeding fiscal year; or (6) the failure of the District to make required payments relating to pensions and benefits for current and former employees or to any entity established under an interstate compact to which the District is a signatory. Terminates a control period upon certification by the Authority that: (1) the District has adequate access to short- and long-term credit markets at reasonable interest rates to meet its borrowing needs; and (2) for four consecutive fiscal years, the District's expenditures did not exceed its revenues. Deems a control period to exist upon this Act's enactment date. Subtitle B: Issuance of Bonds - Authorizes the Authority, at the request of the Mayor pursuant to an act of the Council, to issue bonds, notes, or other obligations to borrow funds to obtain funds for the District's use. Permits the Authority to issue such obligations for the use of District agencies with independent borrowing authority. Provides for the deposit of borrowed funds into an escrow account and requires the Authority to allocate such funds to the District. (Sec. 212) Authorizes the Authority to pledge or grant a security interest in revenues to individuals or entities purchasing bonds, notes, or other obligations issued pursuant to this subtitle. Directs the Authority to require the Mayor to: (1) pledge or direct taxes or other revenues payable to the District to the Authority for purposes of securing repayments of such obligations; and (2) transfer the proceeds of any tax levied for purposes of securing such obligations to the Authority immediately upon collection. (Sec. 213) Requires the Authority to establish a debt service reserve fund as a condition for the issuance of such obligations. Permits amounts in the fund to be used solely for the payment of principal of bonds secured by such fund, the purchase or redemption of bonds, the payment of interest on bonds, or the payment of any redemption premium required to be paid when such bonds and notes are redeemed prior to maturity. Sets forth restrictions on withdrawals and issuance of obligations from the fund to prohibit the fund from falling below a minimum reserve requirement. (Sec. 215) Exempts the United States from liability for the payment of principal or interest on any obligation issued pursuant to this subtitle. Subtitle C: Other Duties of Authority - Lists duties of the Authority beginning on the termination of a control period and ending with the suspension of its activities, including review of District budgets, reporting budget analyses, monitoring and reporting on the District's financial status, and carrying out activities with respect to outstanding obligations. Requires the Mayor to submit budgets for fiscal years which are not control years to the President and the Authority. (Sec. 222) Permits the Authority to undertake cooperative efforts to assist the District government in achieving financial stability and management efficiency. Sets forth miscellaneous reporting requirements. Title III: Miscellaneous Provisions - Includes within the definition of "District revenues" under the District of Columbia Self-Government and Governmental Reorganization Act grants and other financial assistance and any funds administered by the District under cost sharing arrangements. Prohibits reprogramming of amounts in an adopted budget unless the Mayor requests reprogramming from the Council and additional expenditures provided under the request are offset by reductions in expenditures for another activity. Extends the authorization of appropriations for the annual Federal payment to the District through FY 1999. (Sec. 302) Establishes within the executive branch of the District government an Office of the Chief Financial Officer of the District of Columbia. Includes the Office of the Treasurer within the Office. Transfers the functions and personnel of the District Controller, Office of the Budget, Office of Financial Information Services, and Department of Finance and Revenue to the Office. Sets forth duties of the Chief Financial Officer and the Treasurer. Repeals provisions that establish the Office of Financial Management and list the duties of the Treasurer. (Sec. 303) Amends the District of Columbia Procurement Practices Act of 1985 to revise provisions regarding the appointment and duties of the District Inspector General, including to extend the term of office to six years. (Sec. 304) Bars the making of any contract involving expenditures exceeding $1 million in a 12-month period unless the contract is approved by the Council.
United States · United States Congress · 29 March 1995
Panama Canal Commission Authorization Act, Fiscal Year 1996 - Authorizes: (1) expenditures by the Panama Canal Commission for FY 1996 for the operation, maintenance, and improvement of the Panama Canal and for administrative expenses (limits reception and representation expenses of the Board); and (2) the use of Commission funds for the purchase of passenger motor vehicles for replacement only.
United States · United States Congress · 28 March 1995
State Medicaid Savings Incentive Act of 1995 - Amends title XIX (Medicaid) of the Social Security Act to authorize incentive payments to States that achieve a rate of growth for Medicaid expenditures for a fiscal year which is less than a baseline rate for such year determined by the Secretary of Health and Human Services. Makes an incentive payment equal to the amount that is 20 percent of the difference between the amount that the Federal Government would have paid if State expenditures had increased by the baseline rate and the amount paid using the actual growth rate.
United States · United States Congress · 28 March 1995
Tuition Account Assistance Act of 1995 - Amends the Internal Revenue Code to exclude from gross income amounts received by reason of education furnished pursuant to a qualified State prepaid tuition program (under which credits for tuition for the undergraduate education of a designated beneficiary may be purchased) or earnings on amounts paid to such a program.
United States · United States Congress · 28 March 1995
Amends the Federal Water Pollution Control Act to authorize the Administrator of the Environmental Protection Agency to provide financial assistance to any State along the U.S.-Mexican border or to any entity designated by the Administrator for construction of treatment works to serve U.S. colonias in Arizona, California, New Mexico, and Texas. Bases the determination of whether a community is a colonia on objective criteria, including lack of potable water supply or adequate sewage systems. Limits Federal funding to 50 percent of construction costs. Authorizes appropriations.
United States · United States Congress · 28 March 1995
State Medicaid Savings Incentive Act of 1995 - Amends title XIX (Medicaid) of the Social Security Act to authorize incentive payments to States that achieve a rate of growth for Medicaid expenditures for a fiscal year which is less than a baseline rate for such year determined by the Secretary of Health and Human Services. Makes an incentive payment equal to the amount that is 20 percent of the difference between the amount that the Federal Government would have paid if State expenditures had increased by the baseline rate and the amount paid using the actual growth rate.
United States · United States Congress · 28 March 1995
Comprehensive Wetlands Conservation and Management Act of 1995 - Amends the Federal Water Pollution Control Act to prohibit, unless such activity is undertaken pursuant to a permit issued by the Secretary of the Army: (1) the discharge of dredged or fill material into U.S. waters, including wetlands at a specific disposal site; or (2) the draining, channelization, or excavation of wetlands. Requires the Secretary, upon receiving permit applications, to: (1) classify as Type A wetlands that are of critical significance to the long-term conservation of the aquatic environment and meet other specified requirements; (2) classify as Type B wetlands wetlands that provide habitat for a significant population of wildlife or provide other significant wetlands functions; and (3) classify as Type C wetlands wetlands that serve marginal functions but exist in such abundance that regulation of activities is not necessary to conserve wetlands functions or are lands that do not serve significant wetlands functions. Authorizes persons with ownership interests in property to request the Secretary to make determinations as to whether the property contains U.S. waters or is a wetland. Subjects such determinations to judicial review. Directs the Federal Government to compensate a property owner whose use of the property has been limited by an agency action under this Act that diminishes the fair market value of the property by at least 20 percent. Requires the compensation to equal the diminution in value resulting from such action. Directs the Federal Government, at the owner's option, to buy the portion of property for fair market value if the diminution in value is greater than 50 percent. Prohibits compensation with respect to agency actions: (1) the primary purpose of which is to prevent a public health or safety hazard or damage to specific property other than the property whose use is limited; or (2) pursuant to the Federal navigation servitude except as such servitude applies to wetlands. Sets forth procedures for owners seeking compensation and notice requirements for agencies taking actions to limit the use of private property. Applies compensation provisions only to surface interests or water rights, with specified exceptions for oil, gas, or mineral interests beneath or adjacent to Type A or B wetlands. Requires the Secretary to determine whether to issue a permit for an activity in Type A wetlands based on a sequential analysis that seeks to avoid or minimize adverse actions on wetlands and compensate for losses of functions that cannot be avoided or minimized. Authorizes mitigation requirements when appropriate to prevent loss or degradation of Type A wetlands. Permits the Secretary to issue a permit for activities in Type B wetlands if the issuance of the permit is in the public interest, balancing the foreseeable benefits and detriments resulting from the permit. Imposes requirements for mitigation when such activities result in permanent wetland loss or degradation. Directs the Secretary to issue regulations for the establishment and oversight of mitigation banks for wetlands. Requires the Secretary, at the option of the permit applicant, to issue permits authorizing activities in Type A and B wetlands in States with substantial conserved wetlands areas subject to the following requirements. Permits the Secretary to include conditions for minimization of adverse impacts when economically practicable. Prohibits any requirements for mitigation to compensate for adverse impacts in such permits. Directs the Secretary, upon application by owners of economic base lands in a State with substantial conserved wetlands, to issue individual and general permits for activities in waters or wetlands. Reduces requirements to allow such lands to be beneficially used to sustain economic activity and to reflect the social and economic needs of Alaska Natives to utilize such lands. Exempts specified activities from this Act's requirements. Prohibits more than 20 percent of any county, parish, or borough from being classified as Type A wetlands. Requires wetlands located on agricultural lands and associated non-agricultural lands to be delineated by the Secretary of Agriculture in accordance with the Food Security Act of 1985. Exempts from the requirements of this Act agricultural lands that are exempt from the requirements of the Food Security Act of 1985. Requires the Secretary and the Secretary of Agriculture to undertake a project to identify and classify U.S. wetlands. Directs the Secretary to establish procedures pursuant to which: (1) landowners may appeal determinations of regulatory jurisdiction over a parcel of property, wetlands classifications with respect to property, or determinations that an activity does not qualify under a general permit; (2) any person may appeal a determination that a proposed activity is not exempt (non-exempt activities require permits); (3) permit applicants may appeal determinations to deny issuance of a permit or to impose a requirement under the permit; and (4) landowners or others required to restore or alter property may appeal an order to do so. Provides that persons who have filed appeals shall not be required to pay penalties or perform mitigation or restoration until the appeal has been decided. Authorizes civil actions and prescribes penalties for permit violations. Authorizes States to administer permit programs for activities covered by this Act, subject to the Secretary's approval. Deems specified activities associated with cranberry production operations to be in compliance with provisions regarding effluent limitations, subject to certain conditions. Directs the Secretary, in implementing responsibilities under the regulatory program, to balance the objective of conserving functioning wetlands with the objectives of ensuring continued economic growth, providing essential infrastructure, maintaining strong State and local tax bases, and protecting against the diminishment and value of private property. Requires the Secretary and the heads of Federal agencies to seek to minimize the effects of the regulatory program on the use and value of private property. Directs the Secretary to develop procedures for facilitating actions necessary to respond to emergency conditions under this Act which may involve loss of life or property damage. Provides that no U.S. waters or wetlands shall be subject to this Act based solely on the fact that migratory birds use or could use the waters or wetlands. Provides for reevaluation of determinations of regulatory jurisdiction or permit conditions imposed before this Act's enactment upon the request of a permit holder. Authorizes modification or suspension of permits, as appropriate. Bars compensation to persons as a result of such reevaluation and continues activities in Type A wetlands without permit modification.
United States · United States Congress · 28 March 1995
TABLE OF CONTENTS: Title I: Discretionary Savings Title II: Extension of Authority of Federal Communications Commission to Use Competitive Bidding Title III: Privatization of the United States Enrichment Corporation Title IV: Retirement Title V: Medicare Savings Extensions Subtitle A: Provisions Relating to Part A of the Medicare Program Subtitle B: Provisions Relating to Part B of the Medicare Program Subtitle C: Provisions Relating to Parts A and B of the Medicare Program Title VI: Contract With America Tax Relief Act of 1995 Subtitle A: American Dream Restoration Subtitle B: Senior Citizens' Equity Subtitle C: Job Creation and Wage Enhancement Subtitle D: Family Reinforcement Subtitle E: Social Security Earnings Test Subtitle F: Technical Corrections Tax Fairness and Deficit Reduction Act of 1995 - Title I: Discretionary Savings - Discretionary Spending Reduction and Control Act of 1995 - Amends the Congressional Budget Act of 1974 to establish discretionary spending limits for FY 1996 through 2000. Extends congressional committee allocation and enforcement provisions and the applicability of certain points of order through FY 2000. Extends the requirement for five-year concurrent resolutions on the budget through FY 2000. Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to establish amounts for FY 1996 through 2000 to eliminate budgetary excess from the Violent Crime Reduction Trust Fund. (Sec. 1003) Revises the general statement of budget enforcement to apply to discretionary spending limits and pay-as-you-go requirements rather than expired maximum deficit amounts. (Sec. 1004) Extends enforcement of discretionary spending limits, pay-as-you-go requirements, and reporting requirements through FY 2000. (Sec. 1009) Provides a special rule on the interrelationship between changes in discretionary spending limits and pay-as-you-go requirements for enforcement purposes. Prohibits changes in direct spending and receipts resulting from this Act from being reflected in pay-as-you-go estimates. Revises the final sequestration report to be made by the Office of Management and Budget for FY 1996. Title II: Extension of Authority of Federal Communications Commission to Use Competitive Bidding - Amends the Communications Act of 1934 to extend through FY 2000 the authority of the Federal Communications Commission to use competitive bidding in granting licenses and permits. Title III: Privatization of the United States Enrichment Corporation - USEC Privatization Act - Provides for the transfer by the United States Enrichment Corporation of some or all of its assets and obligations regarding uranium- and uranium enrichment-related activities to a private corporation. Title IV: Retirement - Congressional and Federal Employee Retirement Equalization Act - Increases, incrementally through 1997, percentages of basic pay which may be deposited by a Federal employee or Member of Congress in the Civil Service Retirement and Disability Fund for service for which retirement deductions or deposits have not been made. Adjusts employing agency deductions and withholding according to this schedule. Provides that Government contributions shall be determined, with respect to service after 1995, according to the 1995 applicable percentage plus three percent. Conforms military basic pay and volunteers' readjustment allowance or stipend percentages to the percentages for employee service. Revises Federal Employees' Retirement System (FERS) deductions and withholding so that the rates applicable to Federal and congressional employees and Members, increased incrementally through 1997, are made uniform. Provides higher rates for law enforcement officers, fire fighters, and air traffic controllers. Conforms military basic pay and volunteers' compensation percentages to the FERS percentages for employee service. Exempts postal employees from the applicability of these Civil Service Retirement System (CSRS) and FERS contribution changes. (Sec. 4004) Revises rules relating to average pay, for purposes of computing employee annuities or survivor annuities for employees separating after 1995, to increase the number of consecutive years of service considered. Revises accrual rates, with respect to annuities of congressional employees and Members with at least five years of service, to compute annuities on the basis of service before 1996. Applies, in the case of immediate retirement, the 1.1 percent accrual rate in the computation of the basic annuity of a Member or congressional employee who separates after January 1, 1996. (Sec. 4006) Eliminates the option of Members not to participate in FERS. Title V: Medicare Savings Extensions - Medicare Presidential Budget Savings Extension Act of 1995 - Subtitle A: Provisions Relating to Part A of the Medicare Program - Amends title XVIII (Medicare) of the Social Security Act (SSA) to prohibit the Secretary of Health and Human Services (Secretary), with respect to per diem limits on routine costs of services of skilled nursing facilities or prospective payments to such facilities, from considering changes in the costs of services occurring during cost periods which began in FY 1994 or 1995. Subtitle B: Provisions Relating to Part B of the Medicare Program - Sets the monthly part B premium (for supplementary medical insurance) at 50 percent of the monthly actuarial rate for enrollees age 65 and over. Subtitle C: Provisions Relating to Parts A and B of the Medicare Program - Amends title XVIII secondary payer provisions to extend permanently requirements for employer responses to fiscal intermediaries or carriers inquiring as to coverage of an employee under a group health plan. Amends the Internal Revenue Code to extend permanently requirements of the Secretary of the Treasury and the Commissioner of Social Security to provide taxpayer identity information for verification of Medicare beneficiary employment status. Extends permanently the prohibition on large group health plans from taking into account that a disabled active individual under age 65 is entitled to Medicare benefits under title II (Old Age, Survivors and Disability Insurance) of the SSA. Extends the period during which a group health plan may not take into account that an individual with end stage renal disease is entitled to Medicare benefits solely by reason of title II provisions. Prohibits the Secretary, in determining limits on reasonable costs of home health care agency services, from taking into account changes in the costs of services furnished with respect to cost reporting periods which began on or after July 1, 1994, and before July 1, 1996. Title VI: Contract With America Tax Relief Act of 1995 - Contract With America Tax Relief Act of 1995 - Subtitle A: American Dream Restoration - Amends the Internal Revenue Code to allow individuals a tax credit of $500 multiplied by the number of qualifying children who have not attained age 18. Places limitations on such credit for taxpayer adjusted gross incomes over $200,000. Provides an inflation adjustment for such credit and the taxpayer adjusted gross income amount. (Sec. 6102) Allows a marriage penalty reduction credit for qualified married couples to be determined under tables prescribed by the Secretary of the Treasury. (Sec. 6103) Establishes individual retirement plans (IRAs) which can be designated as American Dream Savings Accounts. Disallows a tax deduction for amounts contributed to such accounts. Limits contributions to such accounts to the lesser of $2,000, or compensation includible in an individual's gross income for a taxable year ($4,000 in the case of certain married individuals). Provides an inflation adjustment of such amounts. Permits contributions to be made after age 70.5. Excludes distributions from such accounts from gross income and makes the penalty on early distributions inapplicable. Designates qualified distributions as those: (1) made after the individual attains age 59.5; (2) made to a beneficiary on or after the death of the individual; (3) attributable to the individual being disabled; and (4) qualified as special purpose distributions. Prohibits qualified distributions from being made within the five-year period since the account began. Describes special purpose distributions as those for: (1) qualified first-time homebuyers; (2) qualified higher education expenses; and (3) qualified medical expenses, including long-term care insurance. Terminates the authority to make nondeductible contributions to IRAs. (Sec. 6104) Provides for computing a spousal IRA on the basis of compensation of both spouses. Subtitle B: Senior Citizens' Equity - Amends the Internal Revenue Code to decrease the tax on social security benefits from 1996 through 1999. Terminates such tax after December 31, 1999. (Sec. 6211) Provides for the treatment of qualified long-term care insurance as accident and health insurance for purposes of insurance company taxation. Prohibits long-term care insurance under cafeteria plans. Includes in the gross income of an employee employer-provided coverage for qualified long-term care services provided through flexible spending arrangements. Provides that the continuation coverage excise tax does not apply to a group health plan solely by reason of failing to provide long-term care insurance. Declares that payments to relatives (unlicensed with respect to long-term medical care services) shall be treated as not paid for medical care. (Sec. 6212) Includes amounts paid for qualified long-term care services as medical expenses deductible from gross income. (Sec. 6213) Provides for the nonrecognition of gain or loss on the exchange of any life insurance contract or an endowment or annuity contract for a long-term care insurance contract. (Sec. 6214) Excludes from gross income certain amounts withdrawn from individual retirement accounts and certain employer cash or deferred arrangements to pay long-term care premiums. (Sec. 6221) Provides for the exclusion as a death benefit of any amount paid or advanced to an individual under a life insurance contract because such individual is terminally ill or chronically ill and confined to a qualified facility. (Sec. 6222) Allows insurance companies to issue accelerated death benefit riders on life insurance contracts. (Sec. 6231) Includes in gross income excess long-term care benefits, except for terminally ill individuals. (Sec. 6232) Establishes reporting requirements for persons who pay long-term care benefits. Subtitle C: Job Creation and Wage Enhancement - Amends the Internal Revenue Code to allow a 50 percent income tax deduction for the net capital gain of noncorporate taxpayers. Allows such deduction in computing gross income. (Sec. 6302) Requires indexing, based on the gross national product deflator, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset or property used in a trade or business) that have been held for more than three years at the time of sale or other transfer, solely for the purpose of determining gain or loss. Allows a taxpayer, other than a corporation that holds any readily tradable stock on January 1, 1995, to treat such stock as having been sold on the last business day before such date for an amount equal to its closing market price on such last business day (and as having been reacquired on such last business day for an amount equal to such closing market price). (Sec. 6311) Reduces the alternative capital gains tax on corporations from 35 percent to 25 percent. (Sec. 6316) Allows an itemized deduction for losses arising from the sale or exchange of a principal residence. (Sec. 6321) Allows the depreciation deduction to be computed based on a neutral recovery basis for property placed in service after December 31, 1994. (Sec. 6322) Provides for the treatment of lessor improvements which are abandoned at the termination of a lease. (Sec. 6331) Phases out the alternative minimum tax for corporations to zero after December 31, 2000. Provides for earlier termination of certain tax adjustments. (Sec. 6341) Establishes in the Treasury a Public Debt Reduction Trust Fund for the deposit of portions of tax liability designated by individuals. Makes amounts in such Trust Fund available only to pay at maturity, or to redeem or buy before maturity, any obligation of the Federal Government included in the public debt. Prohibits the reissuance of any obligation which is paid, redeemed, or bought with amounts from the Trust Fund. Amends the Balanced Budget and Emergency Deficit Control Act of 1985 to require a sequestration (reduction) of Federal spending equivalent to the aggregate amounts designated for payment to such Fund. Sets forth congressional reporting requirements. (Sec. 6351) Increases the unified credit against the estate tax and the unified credit against the gift tax and provides a cost-of- living adjustment for such credits. Provides an inflation adjustment for the alternate valuation of certain farm and business property, the gift tax exclusion, the generation-skipping tax exemption, and the estate tax on closely held businesses. (Sec. 6352) Increases the dollar limitation on the election to expense certain depreciable business assets. (Sec. 6353) Includes as a principal place of business, for purposes of qualifying a home office for the deductibility of expenses, a place of business used by the taxpayer for administrative or management activities of a trade or business if there is no other fixed location where the taxpayer conducts such activities. (Sec. 6354) Treats the storage of product samples as inventory for deduction purposes. Subtitle D: Family Reinforcement - Allows an income tax credit for up to $5,000 of qualified adoption expenses paid or incurred by the taxpayer during the taxable year. Sets forth a formula for reduction of such credit for taxpayers whose adjusted gross income exceeds $60,000. Denies such a credit for any expense for which a deduction or credit is allowable under another Code provision. Defines "qualified adoption expenses" as reasonable and necessary adoption fees, court costs, attorney's fees, and other lawful expenses directly related to legal adoption of a child, but not any expenses paid from any funds received under a Federal, State, or local program. Disqualifies for such a credit any expenses in connection with the adoption of a child of the taxpayer's spouse. (Sec. 6402) Allows a tax credit for an individual who maintains a household which includes one or more qualified persons requiring custodial care equal to $500 for each such person. Subtitle E: Social Security Earnings Test - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to increase the monthly exempt amount for individuals who have attained retirement age. Subtitle F: Technical Corrections - Makes technical amendments to the Revenue Reconciliation Act of 1990 and the Revenue Reconciliation Act of 1993. Provides for the application of amendments made by title XII of the Omnibus Budget Reconciliation Act of 1990. Includes among such amendments clarification of U.S. shareholder interests in controlled foreign corporations with respect to dividends, modification of the election to include a child's unearned income on a parent's return, and certain investments in annuity contracts.
United States · United States Congress · 28 March 1995
Requires funds made available in any appropriation Act for FY 1995 or any succeeding fiscal year for the official expenses allowance, the clerk hire allowance, or the official mail allowance of a Member of the House of Representatives that remain unobligated at the end of such fiscal year to be transferred to the Deficit Reduction Fund established by Executive Order 12858. Provides that such funds shall be in addition to the amounts specified in such order and shall be subject to its requirements and limitations.
United States · United States Congress · 27 March 1995
Family Heritage Preservation Act - Amends the Internal Revenue Code to repeal the estate tax, gift tax, and tax on generation-skipping transfers.
United States · United States Congress · 24 March 1995
Low-Income School Choice Demonstration Act of 1995 - Establishes a low-income school choice demonstration program to determine the effects on students and schools of providing financial assistance to enable low-income parents to select the public or private schools their children will attend. (Sec. 4) Authorizes appropriations. (Sec. 5) Directs the Secretary to award grants to eligible entities to carry out between ten and 20 demonstration projects under which low-income parents receive education certificates for the cost of enrolling their eligible children in a choice school. Sets forth requirements for use of grant funds, authorized projects, award priorities, and applications. (Sec. 8) Requires the amount of an eligible child's education certificate to be determined by the eligible entity, in an amount that provides the recipient with the maximum degree of choice in selecting the choice school the eligible child will attend. Requires an eligible entity to consider certain cost factors in determining such amount. Allows an eligible entity to provide an education certificate to the parent of an eligible child who chooses to attend a school that does not charge tuition or fees in order to pay: (1) the additional reasonable costs of transportation directly attributable to the child's participation in the demonstration project; or (2) the cost of complying with certain special services requirements. Provides for adjustments in certificate amount. Limits the maximum amount of an eligible child's education certificate to the per pupil expenditure for elementary or secondary education (as appropriate) by the local educational agency for the public school to which the child would normally be assigned for the fiscal year preceding the fiscal year for which the determination is made. Declares that an education certificate, and funds provided under it, shall not be treated as income of the parents for purposes of Federal tax laws or for determining eligibility for any other Federal program. (Sec. 9) Requires that eligible child participants in such a demonstration project receive whatever special services to which they would otherwise be entitled under certain provisions of the Elementary and Secondary Education Act of 1965 and the Individuals with Disabilities Education Act. Allows any local educational agency participating in such a demonstration project to count eligible children who otherwise would attend the agency's schools in order to receive funds under any program administered by the Secretary. Allows use of information under the National School Lunch Act to determine a child's eligibility to participate in a demonstration project under this Act and, if needed, to rank families by income. (Sec. 10) Requires each eligible entity receiving a grant under this Act to provide timely notice of the demonstration project to parents of eligible children residing in the area to be served. (Sec. 11) Directs the Comptroller General to contract with an evaluating agency for an annual evaluation of the demonstration program, according to specified criteria.
United States · United States Congress · 24 March 1995
Middle Class Savings and Capital Gains Act of 1995 - Amends the Internal Revenue Code to allow individuals, in computing their adjusted gross income, a deduction of 100 percent of their net capital gain. Sets a $100,000 lifetime limit on the deduction and adjusts for inflation the balance of this amount remaining after the first year the deduction is taken. Excludes from determinations of the deduction the gain on the sale or exchange of a principal residence by a taxpayer under age 55.
United States · United States Congress · 24 March 1995
Telecommuting Tax Credit Act of 1995 - Amends the Internal Revenue Code to allow employers a per-employee tax credit for services performed by employees in their residence or in a telecommuting center.
United States · United States Congress · 23 March 1995
Amends the Internal Revenue Code to modify pension rules governing nondiscrimination and participation requirements for State judicial retirement plans for judges and justices.
United States · United States Congress · 23 March 1995
American Samoa Economic Development Act of 1995 - Authorizes appropriations to the Secretary of the Interior for the Government of American Samoa for FY 1996 through 2005 to be used for: (1) construction, maintenance, and repair of American Samoa's capital assets; (2) operations of the Government of American Samoa; and (3) reduction of unbudgeted debt incurred by the Government of American Samoa in fiscal years prior to 1996. Requires amounts appropriated to be placed in a trust administered by a nongovernmental entity. Prohibits the release of funds for the construction of capital assets for FY 1997 and following years until: (1) the Government of American Samoa submits to the trustee a master plan of capital needs that ranks projects in order of priority for at least five years; and (2) such Government submits to the trustee a maintenance plan covering the anticipated life of the project and the project is initially funded. Approves the release of funds only for construction projects for specified public purposes. Prohibits the release of such funds, beginning in FY 1997, in the areas of communications, electrical power, public health, transportation, water, and wastewater until semiautonomous government agencies of the Government of American Samoa are established by local law. Requires funding provided to reduce the unbudgeted debt and for maintenance or repair of capital assets to be matched by non-Federal sources. Prohibits funds appropriated pursuant to this Act from being transferred to other accounts, loaned to other accounts or agencies, or used as collateral for loans made by the local government. Sets forth conditions on the release of trust funds to be used for construction of capital assets, debt reduction, and maintenance or repair. Requires the Government of American Samoa to obtain and submit an annual audit of its financial position to specified congressional committees. Withholds funds for government operations until a qualifying audit is received and reported. Authorizes the Comptroller General and the Inspector General to conduct audits of all funds of branches and semiautonomous authorities of the Government of American Samoa.
United States · United States Congress · 22 March 1995
Establishes within the Department of the Interior the Presidio Trust. Directs the Secretary of the Interior to transfer to the administrative jurisdiction of the Trust specified areas of the Presidio military complex. Establishes a board of directors to manage the Trust. Requires the Trust to manage the leasing, maintenance, rehabilitation, repair, and improvement of Presidio property under its jurisdiction. Provides related Trust authorities. Requires Trust financial statements to be audited annually. Requires the Trust to report annually to the Secretary and the Congress on its operations, activities, and accomplishments during the prior fiscal year. Authorizes appropriations to carry out Trust activities.
United States · United States Congress · 22 March 1995
Medicare/Medicaid Solvency Act - Amends the Internal Revenue Code to establish in the Treasury the Tobacco Product Health Care Cost Reimbursement Trust Fund. Directs the Secretary of the Treasury to: (1) distribute amounts in the Fund to each Secretary responsible for the expenditure of Federal funds for that fiscal year (beginning with FY 1997) under titles XXVIII (Medicare) and XIX (Medicaid) of the Social Security Act or any other Federal program for the payment of health care costs for individuals with diseases attributable to the use of tobacco products; and (2) pay administrative expenses of the Fund. Requires each manufacturer of tobacco products to pay to the Fund an annual contribution based on the total amount of tobacco-related Federal health care costs in proportion to that manufacturer's share of the tobacco market.
United States · United States Congress · 22 March 1995
Amends the Internal Revenue Code to disallow any tax deductions for the expenses of advertising or promoting cigars, cigarettes, smokeless tobacco, pipe tobacco, or any similar tobacco product.
United States · United States Congress · 22 March 1995
Tobacco Consumption Reduction and Health Improvement Act of 1995 - Amends the Internal Revenue Code to increase the excise tax on: (1) cigars; (2) cigarettes; (3) cigarette papers and tubes; (4) snuff; and (5) chewing and pipe tobacco. Imposes a tax on the floor stocks of such tobacco products which are removed before January 1, 1996. Makes an exception to the imposition of such tax for floor stocks of such products held on such date at the place intended to be sold at retail. Imposes such tax on such products entered into the United States from foreign trade zones before such date. Imposes a tax on roll-your-own tobacco manufactured in or imported into the United States. Establishes in the Treasury the Tobacco Conversion Trust Fund, to which the Secretary of the Treasury shall transfer an amount equivalent to three percent of the net increase in revenues attributable to the tax increases imposed by this Act. Makes Fund amounts available for expenditures for providing: (1) assistance to farmers for conversion from tobacco growing (including Government purchase of tobacco allotments) and improving their access to markets for other crops; and (2) grants and loans to communities and persons involved in tobacco growing and tobacco product manufacture to support economic diversification plans.
United States · United States Congress · 22 March 1995
Establishes within the Department of the Interior the Presidio Trust. Directs the Secretary of the Interior to transfer to the administrative jurisdiction of the Trust specified areas of the Presidio military complex. Establishes a board of directors to manage the Trust. Requires the Trust to manage the leasing, maintenance, rehabilitation, repair, and improvement of Presidio property under its jurisdiction. Provides related Trust authorities. Requires Trust financial statements to be audited annually. Requires the Trust to report annually to the Secretary and the Congress on its operations, activities, and accomplishments during the prior fiscal year. Authorizes appropriations to carry out Trust activities.
United States · United States Congress · 22 March 1995
Amends the Internal Revenue Code to allow a tax exemption for charitable risk pools organized and operated exclusively for charitable purposes.
United States · United States Congress · 22 March 1995
TABLE OF CONTENTS: Title I: Federal Commitment to Urban Economic Development Title II: Tax Incentives to Stimulate Urban Economic Development Title III: Community-Based Housing Development Title IV: Response to Urban Environmental Challenges Subtitle A: Environmental Cleanup Subtitle B: Environmental-Economic Recovery New Urban Agenda Act of 1995 - Title I: Federal Commitment to Urban Economic Development - Amends the Office of Federal Procurement Policy Act to require executive agencies to expend not less than 15 percent in a fiscal year for the purchase of goods from businesses located in empowerment zones, enterprise communities, or enterprise zones. Requires agencies, to the maximum extent practicable, to purchase recycled products from businesses located in such zones. (Sec. 102) Requires not less than 15 percent of foreign assistance provided in a fiscal year to be in the form of credits for the purchase of U.S. goods produced, manufactured, or assembled in such zones. (Sec. 103) Directs the Secretary of Commerce, in designating and providing financial assistance to Manufacturing Technology Outreach Centers, to give preference to centers located in such zones. (Sec. 104) Establishes a preference for the construction, improvement, or relocation of Federal facilities in distressed urban areas. Title II: Tax Incentives to Stimulate Urban Economic Development - Amends the Internal Revenue Code with respect to the offset for rental real estate activities under passive activity rules to increase the rehabilitation credit under such rules. (Sec. 202) Allows the rehabilitation investment credit to offset a portion of tentative minimum tax. (Sec. 203) Allows the issuance of tax-exempt facility bonds for sports facilities, convention or trade show facilities, freestanding parking facilities, air or water pollution control facilities, or industrial parks. Makes termination dates on such tax-exempt bonds inapplicable to bonds issued to finance manufacturing facilities. (Sec. 204) Increases the permitted amount of qualified small issue bonds for facilities to be used by related persons. (Sec. 205) Provides an exception to arbitrage interest rebate provisions if 100 percent of available construction proceeds are spent for governmental purposes within three years of the issuance of the tax-exempt bonds. Title III: Community-Based Housing Development - Provides, subject to the approval of both the unit of general local government and the local public housing agency, for the reconstruction of public housing dwelling units on the same property on which such units were demolished or disposed, and for the relocation of displaced tenants to such new units. Title IV: Response to Urban Environmental Challenges - Subtitle A: Environmental Cleanup - Amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 to exclude local governments that are owners or operators of facilities in distressed urban areas from liability under such Act. Requires the President to establish standards for the degree of cleanup of hazardous substances, pollutants, and contaminants released into the environment for facilities located in distressed urban areas. Subtitle B: Environmental-Economic Recovery - Authorizes the Secretary of Energy to make no more than three loans to units of local government for distressed urban areas for the establishment of facilities to dispose of, and obtain inexpensive electrical power and steam from, solid waste. Requires a report to the Congress on the results of financing such facilities.
United States · United States Congress · 21 March 1995
TABLE OF CONTENTS: Title I: Illegal Immigration Control and Enforcement Title II: Illegal Immigration Incentive Reduction Title III: Enhanced Smuggling Control and Penalties Title IV: Admissions and Document Fraud Control Title V: Border Crossing User Fee Illegal Immigration Control and Enforcement Act of 1995 - Title I: Illegal Immigration Control and Enforcement - Part A: Increased Border Patrol, Support, Training, and Resources - Provides for: (1) increased Border Patrol personnel levels; (2) deployment in areas of high-illegal entry; (3) bilingual hiring preference; (4) improved training; and (5) technology and equipment transfer to the Department of Justice; and (6) land border infrastructure improvements. Part B: Expanded Border Inspection Personnel, Support, and Facilities - Provides for: (1) increased border inspection personnel levels; and (2) deployment in areas of high-illegal entry. Part C: Detention and Deportation - Amends the Immigration and Nationality Act (Act) to limit collateral attacks on deportation hearings. (Sec. 132) Permits the use of electronic and telephonic media in deportation hearings. (Sec. 133) Amends Federal criminal law to permit deportation as a condition of probation. Part D: Enhanced Criminal Alien Deportation and Transfer - Amends the Act to expand the definition of "aggravated felony." (Sec. 142) Restricts certain deportation defenses. (Sec. 144) Provides for judicial review of an alien convicted of an aggravated felony. (Sec. 145) Authorizes the Secretary of State, with the Attorney General, to negotiate agreements with foreign countries for home-country incarceration of aliens subject to U.S. deportation. Authorizes appropriations. (Sec. 147) Amends the Act to permit the use of videotaped witness testimony under specified circumstances in a case of bringing in and harboring certain illegal aliens. Title II: Illegal Immigration Incentive Reduction - Part A: Public Benefits Control - Authorizes States and localities to limit general public assistance to aliens or classes of aliens. (Sec. 212) Increases penalties for forging or counterfeiting the seal of a Federal department of agency to facilitate benefit fraud by an unlawful alien. (Sec. 213) Revises alien sponsorship and related provisions. (Sec. 214) Amends title XIX (Medicaid) of the Social Security Act to permit high illegal immigration States to place Medicaid anti-fraud investigators in State, county, and private hospitals. (Sec. 215) Directs the Attorney General to make grants to States for ports-of-entry benefits task force demonstration projects. Authorizes appropriations. Part B: Employer Sanctions Support - Authorizes the hiring of additional Immigration and Naturalization Service (INS) investigators and staff to enforce employer sanctions. (Sec. 222) Increases certain penalties for unlawful employment or related extortion of aliens. (Sec. 223) Amends the Internal Revenue Code to 1986 to require a person to have a social security number (and a spouse's number) in order to claim the earned income tax credit. (Sec. 225) Requires the Attorney General and the Secretary of Health and Human Services to develop and implement a counterfeit-resistant system to verify work and public assistance eligibility. Part C: Enhanced Wage and Hour Laws - Authorizes additional Department of Labor hiring to enforce employer wage and hour law sanctions. (Sec. 232) Authorizes the hiring of additional Assistant United States Attorneys to help preclude illegal immigration. Title III: Enhanced Smuggling Control and Penalties - Amends Federal criminal law to revise alien smuggling penalties. (Sec. 302) Amends the Act to expand INS forfeiture authority for smuggling or harboring illegal aliens. (Sec. 303) Amends Federal criminal law to authorize INS wiretaps for alien smuggling investigations. Title IV: Admissions and Document Fraud Control - Amends Federal criminal law to revise and increase document fraud penalties. Title V: Border Crossing User Fee - Establishes in the Treasury the Immigration Law Enforcement Fund. Imposes a $1 border crossing user fee.
United States · United States Congress · 21 March 1995
Technical Assistance Act of 1995 - Establishes within the Department of the Interior a National Heritage Areas Partnership Program to assist the Secretary of the Interior in: (1) evaluating areas nominated under this Act for designation as a national heritage area (area); and (2) advising State and local governments, nonprofit organizations, and other appropriate entities regarding suitable methods of recognizing and conserving thematically and geographically linked natural, historic, and cultural resources and recreational opportunities. Outlines criteria for designation as an area, including the presence of: (1) a distinctive assemblage of natural, historic, or cultural resources; (2) unique traditions, customs, beliefs, or folklife; (3) methods of conserving such unique resources; and (4) recreational and educational opportunities. Allows an area to be so designated only by an act of Congress (which requires submission of a feasibility study, compact, and statement of approval to the Secretary). (Sec. 6) Requires each: (1) compact to include information relating to the objectives and management of an area proposed for designation; and (2) management plan to present comprehensive recommendations for the conservation, funding, management, and development of the area. Requires a management entity to develop and submit to the Secretary the management plan and to set priorities in the compact and management plan for the area. Provides that if a management plan is not submitted within three years after designation as an area, the area shall be ineligible for technical assistance under this Act. Allows an area with a timely management plan to receive technical assistance for a 13-year period beginning on the date of designation. Provides procedures for the withdrawal of such designation. (Sec. 9) Authorizes the Secretary to provide technical assistance to units of government, Indian tribes, and private nonprofit organizations for feasibility studies, compacts, and, upon the request of a management entity, management plans and their implementation. Provides for oversight by the Secretary of areas with expired eligibility. (Sec. 12) Authorizes appropriations. Limits technical assistance to 75 percent of the cost of a study, compact, or plan. Limits total and annual funding for an area. Terminates the authorities contained in this Act on September 30 of the 15th fiscal year after the date of enactment of this Act. (Sec. 14) Directs the Secretary to report to the Congress on the status of the Program as a whole.
United States · United States Congress · 21 March 1995
TABLE OF CONTENTS: Title I: Time-Limited Transitional Assistance Title II: Make Work Pay Title III: The Work First Program Title IV: Family Responsibility and Improved Child Support Enforcement Title V: Teen Pregnancy and Family Stability Title VI: Program Simplification Title VII: Child Protection Block Grant Program Title VIII: SSI Reform Title IX: Financing Title X: Food Assistance Reform Title XI: Deficit Reduction Title XII: Effective Date Individual Responsibility Act of 1995 - Title I: Time-Limited Transitional Assistance - Amends part A (Aid to Families with Dependent Children) (AFDC) of title IV of the Social Security Act (SSA) to: (1) require States opting to have work first programs to make ineligible for AFDC any family with a member who has participated in such work program, generally, for two years (and so is prohibited from further participation), while preserving the eligibility of such families for Medicaid; and (2) direct the Secretary of Health and Human Service (Secretary) to establish a database of work first and community service programs participants for use by States opting to have work first programs. Title II: Make Work Pay - Amends SSA titles XIX (Medicaid) and IV part A (AFDC), the Internal Revenue Code (IRC) and other specified Federal law, to make various specified changes with regard to certain program aspects, including: (1) extended Medicaid enrollment for former AFDC recipients; (2) increased AFDC earned income disregards; (3) limited AFDC income and resource disregards of savings for education, first time home purchase, or microenterprise initiatives; (4) child care, including replacement of current Federal child care programs with State-administered block grant programs for child care services, as well as child care for work first program participants; and (5) refundable tax credits for dependent care and other expenses connected with gaining employment in order to enable AFDC recipients to become self-sufficient. (Sec. 213) Amends the Internal Revenue Code to require participating residents to receive advanced earned income payments from a responsible State agency pursuant to a State Advance Payment Program in lieu of receiving earned income advance amounts from an employer. Authorizes the Secretary of the Treasury to designate up to four State Advance Payment Demonstrations. Title III: The Work First Program - Amends SSA title IV to replace the current Job Opportunities and Basic Skills Training Program under part F with a new program for assessing the employability of AFDC recipients and providing for their participation in job search activities, as well as a new Work First Program that allows participating States to establish one of two types of work programs, with one type similar to the programs operated by Riverside County, California and the State of Oregon. (Sec. 301) Requires a State to develop an individual responsibility plan, involving job search and other employment-related activities, for each aid applicant or recipient 18 years of age or older who has not completed high school or obtained a certificate of high school equivalency, and is not attending secondary school. Requires States establishing a work first program to have a workfare program (including community service) or a job placement voucher program with respective requirements for obtaining private sector employment. Requires a work supplementation component under such programs that provides for subsidized private sector or State or local government jobs. Requires States to provide program participants with the necessary case management services to ensure integrated benefits and services provided under such programs. Expresses the sense of the Congress that: (1) States should target individuals who have not attained 25 years of age for participation in work first programs; and (2) the Secretary and the States should consider the needs of rural areas in designing State plans under SSA title IV part G. (Sec. 305) Authorizes the Secretary to make grants to community- based organizations that move AFDC recipients into the private work sector. Authorizes appropriations. Title IV: Family Responsibility and Improved Child Support Enforcement - Amends part D (Child Support and Establishment of Paternity) of SSA title IV to require States to have statutorily prescribed procedures to: (1) record child support orders in a central case registry; and (2) collect child support payments through a centralized collections unit. (Sec. 401) Revises the guidelines for: (1) State plans for child and spousal support; and (2) payments distribution. (Sec. 403) Requires State plans to establish procedural guidelines for: (1) notification of all proceedings and orders affecting child support obligations; and (2) privacy safeguards regarding paternity and child support actions. (Sec. 411) Revises the formula for: (1) Federal matching payments to the States; and (2) incentive adjustments to the Federal matching rate. (Sec. 413) Requires a State plan for child and spousal support to include prescribed procedures for State reviews and audits. Revises the guidelines for Federal evaluation and audit of State programs governing paternity, child and spousal support, and parent location. (Sec. 415) Revises the automated data processing requirements for State plans to mandate a single statewide automated data processing and information retrieval system which can perform specified tasks. (Sec. 416) Directs the Secretary of Health and Human Services (the Secretary) to conduct staffing studies of each State child support enforcement program and to report the results to the Congress. (Sec. 417) Makes funds available to the Secretary for: (1) training of Federal and State staff, research and demonstration programs, and special projects of regional and national significance; and (2) operation of the Federal Parent Locator Service. (Sec. 421) Mandates that the single statewide automated data system function as a single central case registry of State-provided services and support orders. Delineates contents of case records and data matching activities, including data exchange with sister States. (Sec. 422) Requires State plans to include a centralized, automated unit for the collection and disbursement of support payments. (Sec. 423) Requires the States to have statutorily prescribed procedures: (1) for mandatory income withholding for support payments subject to enforcement; and (2) under which child support orders issued before October 1, 1996, shall become subject to withholding from wages if arrearages occur, without the need for a judicial or administrative hearing. Revises the procedural guidelines for income withholding for child support enforcement. (Sec. 425) Revises the Federal Parent Locator Service to add kinds of information which may be transmitted to locate individuals and assets for purposes of establishing parentage and executing child support obligations. Requires the Secretary to establish in the Service a Data Bank of Child Support Orders and an automated Directory of New Hires. (Sec. 426) Requires State plans to include procedures for recording social security numbers on certain family legal documents and records, including all applications for motor vehicle licenses and professional licenses. (Sec. 431) Requires each State to have the Uniform Interstate Family Support Act in effect as of January 1, 1997. (Sec. 432) Amends the Federal judicial code to revise the procedures for a court to apply when determining which State order to recognize for purposes of continuing, exclusive jurisdiction and enforcement for child support orders. (Sec. 433) Amends SSA title IV part D to revise State plan guidelines for mandatory expedited administrative and judicial procedures to include: (1) authorized genetic testing to establish paternity; and (2) the securing of assets and increasing of monthly payments to satisfy a support arrearage. (Sec. 441) Expresses the sense of the Congress that social services should be provided in hospitals to women who have become pregnant as a result of rape or incest. (Sec. 442) Requires the States to have statutorily prescribed procedures for providing new fathers with parenting counseling that stresses the importance of paying child support in a timely manner. (Sec. 443) Mandates that a State plan for child and spousal support have procedural guidelines for the State agency to determine whether an individual is cooperating with efforts to establish paternity and secure support. (Sec. 444) Sets forth the applicable percentage for Federal matching payments. (Sec. 445) Revises the guidelines for performance-based incentive adjustments to the Federal matching rate with respect to Statewide paternity establishment and the overall performance of the State in child support enforcement. (Sec. 446) Revises the guidelines for statutorily prescribed procedures governing genetic testing and outreach for voluntary paternity acknowledgment. (Sec. 451) Establishes the National Child Support Guidelines Commission to develop and recommend to the Congress a national child support guideline that is based on a study of various guideline models. (Sec. 452) Revises the requirements for State plan procedures for the review and adjustment of support orders. Amends the Internal Revenue Code to revise the priority of refund distribution with respect to past-due support owed to individuals. (Sec. 463) Amends SSA title IV part D to revise procedural guidelines for: (1) consent by the United States to income withholding, garnishment, and similar proceedings for enforcement of child support and alimony obligations of current and retired Federal employees; and (2) enforcement of child support obligations of current and retired members of the Armed Forces. (Sec. 465) Requires States to have statutorily prescribed procedures for: (1) placing liens for child support arrearages on motor vehicle titles of the debtor; (2) voiding fraudulent transfers by a child support debtor; (3) suspending any driver's, business, or occupational license issued to any person who owes past-due child support; (4) reporting to credit bureaus the name of the parent in arrears for child support; (5) extending the statute of limitations for collection on child support arrearages; and (6) calculating interest or penalties on such arrearage. (Sec. 471) Prescribes procedural guidelines for passport denial (including revocation) upon certification of nonpayment of child support. (Sec. 472) Expresses the sense of the Congress that the United States should ratify the United Nations Convention of 1956. Requires State plans to provide that the State must treat international child support cases as interstate cases. (Sec. 473) Amends SSA title IV part D to authorize holds on lottery winnings, settlements, payouts, bequests, and proceeds from the sale of forfeited property in order to satisfy child support arrearages. (Sec. 474) Requires States to have statutorily prescribed procedures that impose liability upon grandparents for the financial support of a grandchild whose parent is less than 18 years of age to the extent the parent is unable to provide such support. (Sec. 475) Expresses the sense of the Congress that the States should develop programs that are designed to work with noncustodial parents who are unable to meet their child support obligations. (Sec. 481) Amends the Employee Retirement Income Security Act of 1974 to include within the definition of medical child support order an order issued through a State administrative process. (Sec. 482) Mandates that a State plan for aid and services to needy families with children extend Medicaid eligibility for families losing AFDC due to increased child support collections. (Sec. 491) Sets forth effective dates for this Act. Title V: Teen Pregnancy and Family Stability - Amends SSA title IV part A with respect to Federal and State roles in reducing teenage pregnancy and promoting family stability, among other things by: (1) giving States the option to deny AFDC for additional children (except those born as a result of rape or incest) of AFDC families while preserving their eligibility for Medicaid; and (2) requiring unmarried minors who are pregnant or who have children to live under adult supervision in order to receive AFDC. (Sec. 503) Amends SSA title XX (Block Grants to States for Social Services) to provide for the establishment of the National Clearinghouse on Adolescent Pregnancy Prevention Programs. (Sec. 504) Requires State plans to reduce by 25 percent the aid payable to a family with a parent under 20 who has not completed secondary school (or obtained an equivalency certificate) if that parent has failed without good cause to maintain minimum attendance at an educational institution. (Sec. 505) Grants States the option, with respect to families in which both parents are married, to disregard any standard that limits: (1) the time during a month that a family's principal earner may be employed (100-hour rule) under the AFDC-UP (Unemployed Parent) program; or (2) the length of time (six-month limit) such a family may receive AFDC payments. (Sec. 506) Repeals the quarters of work coverage requirement under the AFDC-UP program for families in which both parents are under age 20. (Sec. 508) Places restrictions on Federal housing benefits to minors who bear children out-of-wedlock. (Sec. 509) Give States the option of denying AFDC to minor parents. (Sec. 511) Expresses the sense of the Congress that: (1) children should be educated about the risks of early parenthood; (2) reproductive family planning and education should be made available to potential parents; and (3) States should use SSA title XX (Block Grants to States for Social Services) funds to provide comprehensive services to high-risk youth and work with schools for early identification and referral of such children. Title VI: Program Simplification - Amends SSA titles IV part A and XI, as well as the Food Stamp Act of 1977, among other things to give States increased flexibility in providing AFDC benefits (including restoring those wrongfully terminated) through, among other means, use of electronic benefit transfers, quicker action on waiver requests, and coordination with food stamp rules. (Sec. 631) Expresses the support of the Congress for certain efforts by the Social Security Administration to reduce fraud and abuse in the Supplemental Security Income (SSI) Program under SSA title XVI. (Sec. 632) Requires the Commissioner of Social Security to study and report to the Congress on the feasibility of issuing a single counterfeit-resistant ID card to replace the current social security card and any health security card issued under health reform legislation. (Sec. 641) Sets forth additional AFDC changes involving: (1) State payment options under the program for dependent children of unemployed parents; (2) State determination of the needs of the dependent child and relative with whom the child is living; (3) "fill- the-gap" budgeting; (4) repeal of the requirement for supplemental payments in States paying less than their needs standards; (5) collection of AFDC overpayments from Federal tax refunds; and (6) disregard of student and nonrecurring lump-sum income. (Sec. 646) Amends SSA title XI to raise the limitations on payments under SSA titles I (Old Age Assistance), X (Aid to the Blind), XIV (Aid to the Permanently and Totally Disabled), and XVI (Supplemental Security Income)(SSI), and IV parts A and E (Foster Care and Adoption Assistance). Title VII: Child Protection Block Grant Program - Amends SSA title IV part B (Child-Welfare Services) to convert the current program into a child protection block grant program. Authorizes appropriations. Title VIII: SSI Reform - Amends SSA title XVI to limit the payment of SSI benefits for children by reason of disability and make specified changes with regard to disability reviews for certain children and young adults. (Sec. 811) Provides for the denial of SSI benefits by reason of disability to drug addicts and alcoholics. Title IX: Financing - Amends SSA, IRC, and the Immigration and Nationality Act with regard to the treatment of aliens concerning AFDC, SSI, and food stamp benefits, among other things to: (1) provide for an extension of deeming of income and resources under the AFDC, SSI, and food stamp programs; (2) prescribe requirements for sponsor's affidavit of support; (3) extend requirements for affidavits of support to family-related and diversity immigrants; (4) revise the definition of "emergency assistance to needy families with children" and the limitation on State expenditures for such assistance; (5) include certain Federal assistance (such as AFDC and food stamps) in gross income; (6) make payments of certain assistance reportable to the Internal Revenue Service; (7) deny the earned income tax credit to individuals not authorized to be employed in the United States; (8) phaseout the earned income credit for individuals having more than $2,500 of taxable interest and dividends; and (9) ignore AFDC and food stamp benefits for purposes of determining the earned income tax credit. Title X: Food Assistance Reform - Amends the Food Stamp Act of 1977 to authorize the Secretary of Agriculture (Secretary) to establish specific time periods for: (1) retail food stores and wholesale food concerns (stores) to apply for food stamp program (program) participation; and (2) prohibition of program participation based on lack of business integrity. (Sec. 1003) Includes income and sales tax information among the types of eligibility verification information which may be requested. (Sec. 1004) Establishes a six-month reapplication waiting period for a store that does not meet participation requirements. (Sec. 1006) Authorizes suspension of a store pending administrative and judicial review. (States that the Secretary shall not be liable for lost sales during such period.) (Sec. 1007) Provides for disqualification of a store that is disqualified from the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC). (Sec. 1008) Provides for permanent disqualification of a store that knowingly submits a falsified application. (Sec. 1009) Expands civil and criminal forfeiture for specified violations of the Act. (Sec. 1010) Amends the Social Security Act as amended by the Social Security Administrative Reform Act of 1994, and the Internal Revenue Code of 1986 as amended by the Social Security Administrative Reform Act of 1994, to authorize information sharing with State WIC enforcement instrumentalities. (Sec. 1011) Amends the Act to expand the definition of "coupon." (Sec. 1012) Amends the Act to increase ineligibility penalties for program violations. (Sec. 1013) Makes mandatory the collection of overissuance of coupons from Federal pay or Federal tax refunds (as authorized by this section). (Sec. 1016) Revises work requirements to: (1) disqualify a non- exempt individual not employed a minimum of 20 hours per week nor participating in a State workfare or training program; (2) revise exempt individual categories; and (3) disqualify a household that includes an individual who refuses to comply with work requirements. Increases and extends authorization allotments for employment training. Coordinates work requirements with the AFDC program under part A of SSA title IV. (Sec. 1017) Extends current claims retention rates. (Sec. 1019) Encourages States to implement electronic benefit transfer systems. (Sec. 1020) Freezes the standard deduction rate through October 1, 1995. (Sec. 1021) Extends the Puerto Rico block grant. (Sec. 1022) Revises specified income exclusion requirements. Commodity Distribution Act of 1995 - Authorizes the Secretary to purchase and distribute food assistance commodities to the States through FY 2000. (Sec. 1053) Requires the Secretary to establish procedures for supplemental State, local, and private commodity donations. (Sec. 1054) Requires a State seeking commodity assistance to submit an administrative plan to the Secretary every four years. (Sec. 1055) Establishes program allocation guidelines. Requires States to make emergency feeding organizations their first priority. (Sec. 1057) Authorizes the Secretary to use Commodity Credit Corporation (CCC) funds to pay initial commodity processing and packaging costs. (Sec. 1059) Authorizes appropriations. (Sec. 1060) Obligates specified funds for a commodity supplemental food program for women, infants, and children or the elderly. Requires the CCC to donate specified amounts of cheese and nonfat dry milk to such program. (Sec. 1061) States that commodities received under this title shall not be considered income or resources for any Federal, State, or local means-tested program. (Sec. 1068) Repeals the Emergency Food Assistance Act of 1983. Eliminates specified provisions of: (1) the Commodity Distribution Reform Act and WIC Amendments of 1987; (2) the Charitable Assistance and Food Bank Act of 1987; (3) the Food Security Act of 1985; (4) the Agricultural and Consumer Protection Act of 1973; (5) the Food, Agriculture, Conservation, and Trade Act of 1990; and (6) the Hunger Prevention Act of 1988. Title XI: Deficit Reduction - Requires the Director of the Office of Management and Budget to use savings resulting from this Act for specified deficit reductions. Title XII: Effective Date - Sets forth the effective date for amendments made by this Act.
United States · United States Congress · 21 March 1995
Amends the Internal Revenue Code to allow an income tax deduction for qualified postsecondary education expenses of the taxpayer or the taxpayer's spouse or dependent.
United States · United States Congress · 21 March 1995
Corporate Welfare Reduction Act of 1995 - Amends the Internal Revenue Code, with respect to determining the foreign tax credit, to replace the formula for reducing the amount of oil and gas extraction taxes taken into account. Disallows as creditable amounts: (1) any taxes paid or accrued to a foreign country with respect to foreign oil and gas income (including extraction income) which are not imposed under the country's generally applicable income tax law; and (2) any other taxes on such income to the extent that the country's law is structured or operates so that the tax amount imposed will generally be materially greater, over a reasonable period, than the amount generally imposed on other income. Separates such income, for purposes of certain limitations on the application of the credit, into foreign oil and gas extraction income and foreign oil related income. Removes the deferral, for purposes of taxation of controlled foreign corporations, of tax on extraction income or income from consumption in the foreign country. Provides that the Secretary of the Treasury's authority, in allocating income, deductions, credits, and allowances among taxpayers owned or controlled by the same interests, shall not be limited by any restriction on the ability of the entities to transfer or receive money or property. Terminates, effective with taxable years beginning January 1, 1996, the exclusion of foreign earned income and the housing cost amounts of U.S. citizens or residents living abroad. Treats the gain or loss of a nonresident alien individual or foreign corporation that is a ten-percent shareholder in a domestic corporation upon disposition of such a corporation's stock as if the taxpayer were engaged during the taxable year in a trade or business within the United States and such gain or loss attributable to a permanent U.S. trade or business establishment. Imposes a 26-percent minimum tax on nonresident alien individuals. Provides for the withholding of tax on such dispositions, except in the case of stock which is not regularly traded. Excepts such gain from the branch profits tax imposed on foreign corporations. Requires notice to the Secretary upon distributions by a U.S. person to a foreign person in redemption of stock or complete liquidation of a subsidiary. Removes the exemption of ten-percent shareholders from the tax on interest of nonresident alien individuals received from portfolio debt investments. Redefines portfolio interest as only interest paid on obligations issued by governmental entities. Provides special rules for determining the source of income from the sale of inventory property.
United States · United States Congress · 16 March 1995
Establishes the Outer Continental Shelf Impact Assistance Fund to provide impact assistance to coastal States from allocable new revenues (payments received by the United States as royalties, net profit share payments, and related late-payment interest from natural gas and oil leases under the Outer Continental Shelf Lands Act). Sets forth a formula for use by the Secretary of the Interior to determine the portion of the allocable share of new revenues attributable to each coastal State and county eligible to receive impact assistance payments. Mandates that such funds be expended by the eligible coastal States and counties for certain environmental projects and activities. Requires: (1) an eligible county to submit for the Governor's approval a plan setting forth the projects and activities for which it proposes to expend impact assistance funds; and (2) the Governor of each recipient State to account to the Congress for all Fund monies received for the previous fiscal year.
United States · United States Congress · 16 March 1995
TABLE OF CONTENTS: Title I: Family Tax Credit Title II: Reducing the Cost of Capital by Reducing Capital Gains Tax Rates and Indexing the Basis of Certain Assets Title III: Neutral Cost Recovery Title IV: Increasing National Savings Through Individual Retirement Plus Accounts, Indexing for Inflation the Income Thresholds for Taxing Social Security Benefits, Etc. Title V: Cap on Federal Spending and Establishment of Commission to Reduce Federal Spending Title VI: Elimination of Social Security Earnings Test Family, Investment, Retirement, Savings, and Tax Fairness Act of 1995 - Title I: Family Tax Credit - Amends the Internal Revenue Code to allow individuals a tax credit of $500 multiplied by the number of qualifying children who have not attained age 18. Places limitations on such credit and adjusts it for inflation. Title II: Reducing the Cost of Capital by Reducing Capital Gains Tax Rates and Indexing the Basis of Certain Assets - Reduces the individual and corporate capital gains rate from 34 percent to 15 percent. Reduces such tax to 7.5 percent for low- and middle-income taxpayers. Provides for the phaseout of personal exemptions and the overall limitation on itemized deductions to take into account adjusted gross income which has been reduced by net capital gain. (Sec. 204) Requires indexing, based on the gross national product deflator, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss. (Sec. 205) Provides for indexing the limitation on capital losses of noncorporate taxpayers. Title III: Neutral Cost Recovery - Allows the depreciation deduction to be computed based on a neutral recovery basis for property placed in service after December 31, 1994. (Sec. 302) Establishes special depreciation rules applicable under the adjusted current earnings provisions of the minimum tax for taxable years after 1994. Title IV: Increasing National Savings Through Individual Retirement Plus Accounts, Indexing for Inflation the Income Thresholds for Taxing Social Security Benefits, Etc. - Allows individuals to establish individual retirement plus accounts with tax treatment similar to that for individual retirement plans. Makes contributions to such account nondeductible. Provides for qualified distributions from such accounts, other than for general retirement purposes, including special purpose distributions made for the purchase of a first home and for medical or educational purposes. Prohibits special purpose distributions from being made during the first five years of the account. (Sec. 402) Provides an inflation adjustment after 1997 for income thresholds in determining the taxation of social security benefits. Excludes income from individual retirement plans when determining modified adjusted gross income. (Sec. 403) Provides an inflation adjustment after 1997 for the maximum amount allowable as a deduction for retirement savings. Title V: Cap on Federal Spending and Establishment of Commission to Reduce Federal Spending - Establishes the Spending Reduction Commission to: (1) recommend specific reductions in Federal activities to assure that spending does not grow at a rate in excess of two percent per year beginning after FY 1995; and (2) take actions required by this title to achieve such reductions. (Sec. 504) Sets forth procedures for the Office of Management and Budget for making budget outlay reduction recommendations to the appropriate congressional committees and the Commission. Provides for the President to review such recommendations. (Sec. 505) Provides for congressional consideration of approved recommendations as submitted by the President through a joint resolution. (Sec. 506) Declares all budget reductions made under this title to be permanent. (Sec. 509) Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to set forth sequestration procedures when the increase in annual Federal spending exceeds the amount resulting from an annual rate of inflation of two percent. Title VI: Elimination of Social Security Earnings Test - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to remove the limitation on the amount of outside income which beneficiaries who have attained retirement age may earn without incurring a reduction in benefits.
United States · United States Congress · 15 March 1995
Amends the Internal Revenue Code to eliminate the ten percent adjusted gross income threshold for casualty loss deductions.
United States · United States Congress · 15 March 1995
Environmental Infrastructure Financing Act of 1995 - Amends the Internal Revenue Code to allow qualified recycling facilities to issue tax-exempt private activity bonds.
United States · United States Congress · 15 March 1995
Amends Federal law to entitle local governments to payments in lieu of taxes for nontaxable Indian land.
United States · United States Congress · 15 March 1995
TABLE OF CONTENTS: Title I: Improving Aid to Families with Dependent Children Title II: Making Work Pay Title III: Improving Child Support Enforcement Title IV: Reauthorization of Child Care and Development Block Grant Title V: Amendments to the Internal Revenue Code Title VI: Effective Date Family Stability and Work Act of 1995 - Title I: Improving Aid To Families With Dependent Children - Amends parts A (Aid to Families with Dependent Children) (AFDC) and F (Job Opportunities and Basic Skills Training Program) (JOBS) of title IV of the Social Security Act (SSA) to make various specified changes with regard to AFDC benefits, including changes: (1) increasing the standard earned income disregard under AFDC and State flexibility regarding recipient participation in the JOBS program; (2) eliminating the different treatment of two-parent families; (3) extending the transitional child care guarantee under AFDC; (4) increasing the Federal matching rates for child care under AFDC; (5) increasing JOBS program funding; (6) adding requirements for State JOBS program participation rates; (7) increasing JOBS and transitional child care matching rates for States whose recipients leave AFDC for paid employment; (8) increasing at-risk child care funding; and (9) establishing a jobs creation and work experience program under JOBS. Title II: Making Work Pay - Amends Medicaid and the Food Stamp Act of 1977 to provide for transitional Medicaid benefits and the continuation of food stamps in order to make work pay for former AFDC recipients. (Sec. 202) Provides for the temporary exclusion of earned income for purposes of determining rent paid for units in federally assisted housing. Title III: Improving Child Support Enforcement - Amends SSA title IV part D (Child Support and Establishment of Paternity) to make various specified changes with regard to: (1) State obligations to provide paternity establishment and child support enforcement services; (2) distribution of payments; (3) due process rights; (4) privacy safeguards; (5) program administration and funding, including funding for Secretarial assistance to State programs; (6) locate and case tracking, including providing for centralized collection and disbursement of support payments and an expanded Federal Parent Locator Service; and (7) State law requirements, including interstate enforcement of child support orders, expedited administrative and judicial procedures, and paternity establishment. (Sec. 351) Establishes a National Child Support Guidelines Commission to develop a national child support guideline for consideration by the Congress that is based on a study of various guideline models, the benefits and deficiencies of such models, and any needed improvements. (Sec. 361) Amends the Internal Revenue Code to provide for a change in the order of refund distributions and make other specified changes with regard to the enforcement of support orders, including providing for the Internal Revenue Service to collect child support arrears and revising the authority for support collection with respect to Federal employees. (Sec. 364) Provides for the enforcement of child support obligations of members of the armed forces through the establishment of a centralized personnel locator service. (Sec. 365) Makes other specified changes with regard to child support enforcement matters, including establishing State procedures for: (1) placing liens for arrears of child support on motor vehicle titles of individuals owing such arrears; (2) voiding fraudulent transfers in cases where a debtor transferred income or property to avoid payment of a child support creditor; (3) suspending driver's and other types of licenses in arrearage cases; and (4) charging for the collection of interest and penalties on arrearages. (Sec. 368) Modifies arrearage reporting to credit bureaus. (Sec. 389) Extends the statute of limitations for collection of arrearages. (Sec. 371) Provides for the denial of passports for nonpayment of child support. (Sec. 372) Expresses the sense of the Congress that the United States should ratify the United Nations Convention of 1956. Provides for the treatment of international child support cases as interstate cases. (Sec. 381) Makes a technical correction to the definition of medical child support order under the Employee Retirement Income Security Act of 1974. Title IV: Reauthorization of Child Care And Development Block Grant - Amends the Child Care and Development Block Grant Act of 1990 to reauthorize the child care and development block grant program. Title V: Amendments to the Internal Revenue Code - Amends the Internal Revenue Code to increase from 35 percent to 36.25 percent of a corporation's taxable income over $10 million the top marginal corporate tax rate. Title VI: Effective Date - Sets forth the effective date of this Act.
United States · United States Congress · 15 March 1995
Amends the Cuban Democracy Act of 1992 to exempt the provision of food by other foreign countries from provisions calling upon them to restrict trade with Cuba. Amends the Internal Revenue Code to terminate the denial of foreign tax credit with respect to Cuba.
United States · United States Congress · 15 March 1995
Amends the Internal Revenue Code to exclude from gross income qualified separation payments transferred to individual retirement accounts. Describes such payments as qualified if: (1) such payments were voluntarily paid by the employer on account of separation before attainment of normal retirement age; and (2) such separation was in connection with a substantial reduction in the employer's work force.
United States · United States Congress · 14 March 1995
TABLE OF CONTENTS: Title I: Assuring Availability and Continuity of Health Coverage Subtitle A: Insurance Reform Subtitle B: Facilitating Establishment of Health Plan Choice Organization (HPCOs) Subtitle C: Preemption of State Benefit Mandates and Anti-Managed Care Laws Subtitle D: Definitions; General Provisions Title II: Administrative Simplification Subtitle A: Standards for Data Elements and Transactions Subtitle B: Requirements With Respect to Certain Transactions and Information Subtitle C: Miscellaneous Provisions Title III: Fraud and Abuse Reform: Advisory Opinions Title IV: Malpractice Reform and Antitrust Subtitle A: Malpractice Reform Subtitle B: Antitrust Basic Health Care Reform Act of 1995 - Title I: Assuring Availability and Continuity of Health Coverage - Subtitle A: Insurance Reform - Requires carriers that offer health insurance coverage in the individual-small group market in a fair rating area to make available qualified standard coverage and high-deductible coverage to small employers. Exempts federally qualified health maintenance organizations (HMOs) and HMOs or managed care organizations recognized by State laws from the requirement to provide high-deductible coverage. Prohibits the offer of high-deductible coverage unless the carrier also makes standard coverage available with identical benefits and the employee demonstrates that they have available assets equal to at least the deductible amount under the high-deductible coverage. Requires carriers to provide for coverage of benefits for items and services furnished throughout the fair rating area. Prohibits carriers from limiting coverage to portions of interstate metropolitan statistical areas (MSAs), requiring them to provide coverage throughout the entire MSA. Requires coverage offers to include a family coverage option. Prohibits carriers from requiring employers under group health plans to impose waiting periods for health coverage or require conditions on health coverage based on an individual's: (1) health status; (2) claims experience; (3) receipt of health care; (4) medical history; or (5) receipt of public subsidies. (Sec. 1002) Requires carriers to accept every small employer and qualifying individual that applies for enrollment during the required enrollment period. Provides that in the case of coverage offered by carriers or under group health plans that provide benefits through a managed care arrangement, the carriers or plans: (1) need not establish health care facilities throughout the fair rating area if the facilities are located in a manner that does not discriminate on the basis of health status of individuals residing in proximity to such facilities; and (2) may deny coverage under certain conditions. Permits carriers to deny coverage if they do not have the necessary financial reserves. (Sec. 1003) Prohibits carriers from denying, cancelling, or refusing to renew health coverage except on the basis of nonpayment of premiums or fraud or because they are not providing a particular coverage option in the market. Sets limitations on market exit and re-entry by carriers. Establishes similar conditions for cancellation or denial by multiemployer plans. (Sec. 1004) Prohibits carriers or group health plans from excluding coverage with respect to services provided for preexisting conditions, except as provided by this Act. Provides for exclusion periods of up to 12 months subject to certain conditions. Makes exclusions inapplicable to pregnancy, newborns, adopted children, and certain individuals enrolled or enrolling during an open enrollment period. (Sec. 1005) Sets forth provisions regarding enrollment periods. (Sec. 1011) Establishes standards for general coverage requirements, managed care arrangements and requirements, and utilization review programs. (Sec. 1014) Amends the Internal Revenue Code to provide for the establishment of medical savings accounts. Makes the account beneficiary the owner of the account and includes distributions not used for qualified medical expenses in the beneficiary's gross income. Sets forth uses and limitations for such accounts. Excludes: (1) employer contributions to any medical savings account of an eligible employee from gross income (to the extent such contributions do not exceed the excess of premiums for standard coverage over the premiums for high-deductible coverage); and (2) health benefit payments made by employers from employment taxes. (Sec. 1021) Provides that the premium rate established by carriers for health insurance coverage in the small group market may not vary except by the following: (1) age; (2) geographic area; (3) family class; (4) benefit design of coverage and by type of coverage option; and (5) permitted expense category. (Sec. 1022) Requires the Secretary of Health and Human Services to request the National Association of Insurance Commissioners (NAIC) to develop a model risk adjustment system under which premiums applicable to coverage in the small group market would be adjusted to take into account factors to predict the future need and efficient use of services by covered individuals in the market. Incorporates such model into a rule that specifies risk adjustment mechanisms. Requires each State to develop systems that conform with the Federal model. (Sec. 1031) Requires carriers and group health plans to provide information relating to their performance in providing coverage to specified individuals, including prospective enrollees. (Sec. 1032) Prohibits carriers from varying the commission or other remuneration to a person based on the claims experience or health status of individuals enrolled by or through such person. (Sec. 1041) Directs the Secretary to request the NAIC to develop model regulations that specify standards with respect to this subtitle for carriers and health insurance coverage. (Sec. 1044) Imposes a tax on carriers or group health plans that fail to comply with provisions of this subtitle through Sec. 1033 unless a State has in effect a regulatory mechanism that provides sanctions. (Sec. 1045) Prohibits a plan from offering health coverage other than through a carrier unless the plan has at least 50 eligible employees, except where the plan is a multiple employer welfare arrangement which covers at least 1,000 qualifying employees and meets State established solvency standards. (Sec. 1051) Applies the provisions of this subtitle to carriers offering health insurance coverage to qualifying individuals in the individual market in the same manner as such provisions apply to carriers offering health insurance coverage to employers. Provides for an exception relating to risk adjustment systems. Subtitle B: Facilitating Establishment of Health Plan Choice Organization (HPCOs) - Authorizes the establishment of health plan choice organizations (HPCOs). (Sec. 1102) Requires HPCOs to enter into agreements with carriers that desire to make health coverage available in the small group market through HPCOs. (Sec. 1104) Requires HPCOs to offer enrollment for coverage, on behalf of carriers, to individuals in the market through which the organization offers coverage in the area served by the choice organization. Authorizes HPCOs to impose administrative fees for enrollment. Subtitle C: Preemption of State Benefit Mandates and Anti-Managed Care Laws - Preempts State laws that: (1) mandate health insurance benefits; (2) restrict managed care arrangements and utilization review programs; and (3) establish standards for health insurance coverage that differ from those established under this title. Subtitle D: Definitions; General Provisions - Sets forth definitions and effective date provisions. Title II: Administrative Simplification - Subtitle A: Standards for Data Elements and Transactions - Directs the Secretary to adopt standards for: (1) the electronic transmission of health information data; (2) information transactions; and (3) health information network privacy standards. Subtitle B: Requirements with Respect to Certain Transactions and Information - Lists transactions to be considered as standard transactions with respect to plan sponsors and HPCOs. (Sec. 2202) Requires certified health information security organizations to make available to Federal or State agencies, pursuant to a cost-type contract, any non-identifiable health information that is held by the service, consists of data elements that are subject to a standard under Subtitle A, and is requested by such an agency to fulfill a requirement under this Act. (Sec. 2203) Directs the Secretary to establish a procedure under which a plan sponsor or health provider that does not have the ability to transmit standard data elements and does not have access to a certified health information network may comply with this part. Subtitle C: Miscellaneous Provisions - Requires the Secretary to establish standards and a certification procedure for health information network services. (Sec. 2303) Provides that this subtitle supersedes State law. Prohibits the enforcement of any State law that requires medical or health plan records to be maintained or transmitted in written rather than electronic form, except as provided by the Secretary. Title III: Fraud and Abuse Reform: Advisory Opinions - Amends Social Security Act titles XI and XVIII to mandate the issuance of advisory opinions by the Secretary according to specified guidelines. Title IV: Malpractice Reform and Antitrust - Subtitle A: Malpractice Reform - Makes provisions of this subtitle through Sec. 4010 applicable to any medical malpractice liability action brought in a Federal or State court and to any medical malpractice claim subject to an alternative dispute resolution (ADR) system that is initiated on or after January 1, 1996. (Sec. 4002) Prohibits a medical malpractice liability action from being brought in any State court during a calendar year unless the relevant claim has been initially resolved (i.e., a decision has been reached on whether the defendant is liable to the plaintiff for damages and on the amount of damages) under a certified ADR system or an alternative Federal system. Prohibits a medical malpractice liability action from being brought in Federal court based on diversity of citizenship during a calendar year unless the relevant claim has been initially resolved under such a system in the State whose law applies. Directs the Attorney General to establish an ADR process for tort claims consisting of medical malpractice liability claims brought against the United States. Prohibits a medical malpractice liability action based on such a claim from being brought in any Federal court unless the claim has been initially resolved under such process. Sets forth procedures for filing actions. (Sec. 4003) Authorizes States to develop specialty clinical practice guidelines to be certified by the Secretary. (Sec. 4004) Limits to $250,000 the amount of noneconomic damages that may be awarded to a claimant and family members in a medical malpractice liability action. (Sec. 4006) Sets forth provisions regarding: (1) limits on attorney's fees and other costs; and (2) statutes of limitations. (Sec. 4008) Specifies that in the case of a medical malpractice claim relating to services provided during labor or the delivery of a baby, if the health care professional or provider did not previously treat the claimant for the pregnancy, the trier of fact may not find that the defendant committed malpractice nor assess damages unless the malpractice is proven by clear and convincing evidence. (Sec. 4010) Provides that this part preempts State law, except for State law that imposes greater restrictions than those provided in this part. (Sec. 4021) Lists requirements for State ADR systems, including that such a system: (1) applies to all medical malpractice liability claims under the jurisdiction of the courts of that State; (2) requires that a written opinion resolving the dispute be issued within six months after each party against whom the claim is filed has received notice of the claim; (3) is approved by the State or local governments; (4) provides for the transmittal to the State agency responsible for monitoring or disciplining health care professionals and providers of any findings of malpractice; and (5) provides for the regular transmittal of information on disputes resolved under the system to the Administrator for Health Care Policy and Research in a manner that protects the identity of the parties involved. (Sec. 4022) Directs the Secretary to certify State ADR systems that meet such requirements on an annual basis. Requires the Secretary to establish an alternative Federal ADR system for the resolution of medical malpractice liability claims in States that do not have in effect a certified ADR system. (Sec. 4023) Directs the Secretary to submit to the Congress a report describing and evaluating State ADR systems and the alternative Federal system. (Sec. 4031) Sets forth definitions for this subtitle. Subtitle B: Antitrust - Directs the Attorney General to: (1) provide for the development of guidelines on the application of antitrust laws to the activities of health plans; and (2) establish a review process under which a health plan may request the Department of Justice's opinion on the plan's conformity with the Federal antitrust laws. (Sec. 4102) Requires the Attorney General to issue a certificate of public advantage to each eligible health care collaborative activity that complies with this section's requirements. Provides that such activity shall not be liable under the antitrust laws for conduct described in the certificate if such conduct occurs while the certificate is in effect. Directs the Attorney General to issue such a certificate if: (1) the benefits that are likely to result from the activity outweigh the reduction in competition that is likely to result; and (2) such reduction is necessary to obtain such benefits. Sets forth activity eligibility requirements.
United States · United States Congress · 14 March 1995
Student Loan Affordability Act of 1995 - Amends the Internal Revenue Code to allow a tax deduction for the interest paid on qualified higher education loans. Allows such deduction in computing adjusted gross income.
United States · United States Congress · 14 March 1995
Sets forth the rule for the consideration of H.R. 1158 (emergency supplemental appropriations and rescissions for FY 1995).
United States · United States Congress · 13 March 1995
Consumer and Main Street Protection Act of 1995 - Authorizes States to require a person who is subject to the personal jurisdiction of the State to collect and remit a State sales tax, a local sales tax, or both, with respect to tangible personal property if: (1) the destination of the tangible personal property is in the State; (2) during the preceding year, the person has gross receipts from sales of such tangible personal property in the United States exceeding $3 million or in the State exceeding $100,000; and (3) the State, on behalf of its local jurisdictions, collects and administers all local sales taxes imposed pursuant to this Act. Provides for treatment of local sales taxes, return and remittance requirements, and application of State law. Provides that a State shall not have power to require any person to collect a State or local sales tax unless the State has a toll-free telephone service to provide information relating to the collection of such tax.
United States · United States Congress · 13 March 1995
TABLE OF CONTENTS: Title I: American Dream Restoration Title II: Senior Citizens' Equity Subtitle A: Repeal of Increase in Tax on Social Security Benefits Subtitle B: Treatment of Long-term Care Insurance and Services Subtitle C: Treatment of Accelerated Death Benefits Subtitle D: Inclusion in Gross Income of Excess Long-term Care Benefits Title III: Job Creation and Wage Enhancement Subtitle A: Capital Gains Reform Subtitle B: Cost Recovery Provisions Subtitle C: Alternative Minimum Tax Relief Subtitle D: Public Debt Reduction Checkoff and Trust Fund Subtitle E: Small Business Incentives Title IV: Family Reinforcement Title V: Social Security Earnings Test Title VI: Technical Corrections Contract With America Tax Relief Act of 1995 - Title I: American Dream Restoration - Amends the Internal Revenue Code to allow individuals a tax credit of $500 multiplied by the number of qualifying children who have not attained age 18. Places limitations on such credit for taxpayer adjusted gross incomes over $200,000. Provides an inflation adjustment for such credit and the taxpayer adjusted gross income amount. (Sec. 102) Allows a marriage penalty reduction credit for qualified married couples to be determined under tables prescribed by the Secretary of the Treasury. (Sec. 103) Establishes individual retirement plans (IRAs) which can be designated as American Dream Savings Accounts. Disallows a tax deduction for amounts contributed to such accounts. Limits contributions to such accounts to the lesser of $2,000, or compensation includible in an individual's gross income for a taxable year ($4,000 in the case of certain married individuals). Provides an inflation adjustment on such amounts. Permits contributions to be made after age 70 and one-half. Excludes distributions from such accounts from gross income and makes the penalty on early distributions inapplicable. Designates qualified distributions as those: (1) made after the individual attains age 59.5; (2) made to a beneficiary on or after the death of the individual; (3) attributable to the individual being disabled; and (4) qualified as special purpose distributions. Prohibits qualified distributions from being made within the five-year period since the account began. Describes special purpose distributions as those for: (1) qualified first-time homebuyers; (2) qualified higher education expenses; and (3) qualified medical expenses, including long-term care insurance. Terminates the authority to make nondeductible contributions to IRAs. (Sec. 104) Provides for computing a spousal IRA on the basis of compensation of both spouses. Title II: Senior Citizens' Equity - Subtitle A: Repeal of Increase in Tax on Social Security Benefits - Amends the Internal Revenue Code to decrease the tax on social security benefits from 1996 through 1999. Terminates such tax after December 31, 1999. Subtitle B: Treatment of Long-Term Care Insurance and Services - Provides for the treatment of qualified long-term care insurance as accident and health insurance for purposes of insurance company taxation. Prohibits long-term care insurance under cafeteria plans. Includes in the gross income of an employee employer-provided coverage for qualified long-term care services provided through flexible spending arrangements. Provides that the continuation coverage excise tax does not apply to a group health plan solely by reason of failing to provide long-term care insurance. Declares that payments to relatives (unlicensed with respect to long-term medical care services) shall be treated as not paid for medical care. (Sec. 212) Includes amounts paid for qualified long-term care services as medical expenses for individual itemized deductions. (Sec. 213) Provides for the nonrecognition of gain or loss on the exchange of any life insurance contract or an endowment or annuity contract for a long-term care insurance contract. (Sec. 214) Excludes from gross income certain amounts withdrawn from individual retirement accounts and certain employer cash or deferred arrangements to pay long-term care premiums. Subtitle C: Treatment of Accelerated Death Benefits - Provides for the exclusion as a death benefit of any amount paid or advanced to an individual under a life insurance contract because such individual is terminally ill or chronically ill and confined to a qualified facility. (Sec. 222) Allows insurance companies to issue accelerated death benefit riders on life insurance contracts. Subtitle D: Inclusion in Gross Income of Excess Long-term Care Benefits - Includes in gross income excess long-term care benefits, except for terminally ill individuals. (Sec. 232) Establishes reporting requirements for persons who pay long-term care benefits. Title III: Job Creation and Wage Enhancement - Subtitle A: Capital Gains Reform - Amends the Internal Revenue Code to allow a 50 percent income tax deduction for the net capital gain of noncorporate taxpayers. Allows such deduction in computing gross income. (Sec. 302) Requires indexing, based on the gross national product deflator, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset or property used in a trade or business) that have been held for more than three years at the time of sale or other transfer, solely for the purpose of determining gain or loss. Allows a taxpayer, other than a corporation that holds any readily tradable stock on January 1, 1995, to treat such stock as having been sold on the last business day before such date for an amount equal to its closing market price on such last business day (and as having been reacquired on such last business day for an amount equal to such closing market price). (Sec. 311) Reduces the alternative capital gains tax on corporations from 35 percent to 25 percent. (Sec. 316) Allows an itemized deduction for losses arising from the sale or exchange of a principal residence. Subtitle B: Cost Recovery Provisions - Allows the depreciation deduction to be computed based on a neutral recovery basis for property placed in service after December 31, 1994. (Sec. 322) Provides for the treatment of lessor improvements which are abandoned at the termination of a lease. Subtitle C: Alternative Minimum Tax Relief - Phases out the alternative minimum tax for corporations to zero after December 31, 2000. Provides for earlier termination of certain tax adjustments. Subtitle D: Public Debt Reduction Checkoff and Trust Fund - Establishes a Public Debt Reduction Trust Fund for the deposit of designated amounts. Makes amounts in such Trust Fund available only to pay at maturity, or to redeem or buy before maturity, any obligation of the Federal Government included in the public debt. Prohibits the reissuance of any obligation which is paid, redeemed, or bought with amounts from the Trust Fund. Subtitle E: Small Business Incentives - Increases the unified credit against the estate tax and the unified credit against the gift tax and provides a cost-of-living adjustment for such credits. Provides an inflation adjustment for the alternate valuation of certain farm property, the gift tax exclusion, the generation-skipping tax exemption, and the estate tax on closely held businesses. (Sec. 352) Increases the dollar limitation on the election to expense certain depreciable business assets. (Sec. 353) Provides qualifications for a home office as a principal place of business for purposes of the deductibility of expenses. (Sec. 354) Treats the storage of product samples as inventory for deduction purposes. Title IV: Family Reinforcement - Allow an income tax credit for up to $5,000 of qualified adoption expenses paid or incurred by the taxpayer during the taxable year. Sets forth a formula for reduction of such credit for taxpayers whose adjusted gross income exceeds $60,000. Denies such a credit for any expense for which a deduction or credit is allowable under another Code provision. Defines "qualified adoption expenses" as reasonable and necessary adoption fees, court costs, attorney fees, and other lawful expenses directly related to legal adoption of a child, but not any expenses paid from any funds received under a Federal, State, or local program. Disqualifies for such a credit any expenses in connection with the adoption of a child of the taxpayer's spouse. (Sec. 402) Allows a tax credit for an individual who maintains a household which includes one or more qualified persons requiring custodial care equal to $500 for each such person. Title V: Social Security Earnings Test - Amends title II (Old Age, Survivors and Disability Act) of the Social Security Act to increase the monthly exempt amount for individuals who have attained retirement age. Title VI: Technical Corrections - Makes technical amendments to the Revenue Reconciliation Act of 1990 and the Revenue Reconciliation Act of 1993. Provides for the application of amendments made by title XII of the Omnibus Budget Reconciliation Act of 1990. Includes among such amendments clarification of U.S. shareholder interests in controlled foreign corporations with respect to dividends, modification of the election to include a child's unearned income on a parent's return, and certain investments in annuity contracts.
United States · United States Congress · 13 March 1995
TABLE OF CONTENTS: Title I: Block Grants for Temporary Assistance for Needy Families Title II: Child Protection Block Grant Program Title III: Block Grants for Child Care and for Nutrition Assistance Subtitle A: Child Care Block Grants Subtitle B: Family and School-Based Nutrition Block Grants Subtitle C: Other Repealers and Conforming Amendments Subtitle D: Related Provisions Subtitle E: General Effective Date; Preservation of Actions, Obligations, and Rights Title IV: Restricting Welfare and Public Benefits for Aliens Subtitle A: Eligibility for Federal Benefits Programs Subtitle B: Eligibility for State and Local Public Benefits Programs Subtitle C: Attribution of Income and Affidavits of Support Subtitle D: General Provisions Subtitle E: Conforming Amendments Title V: Food Stamp Reform and Commodity Distribution Subtitle A: Commodity Distribution Provisions Subtitle B: Simplification and Reform of Food Stamp Program Subtitle C: Effective Dates and Miscellaneous Provisions Title VI: Supplemental Security Income Title VII: Child Support Subtitle A: Eligibility for Services; Distribution of Payments Subtitle B: Locate and Case Tracking Subtitle C: Streamlining and Uniformity of Procedures Subtitle D: Paternity Establishment Subtitle E: Program Administration and Funding Subtitle F: Establishment and Modification of Support Orders Subtitle G: Enforcement of Support Orders Subtitle H: Medical Support Subtitle I: Enhancing Responsibility and Opportunity for Nonresidential Parents Subtitle J: Effect of Enactment Title VIII: Miscellaneous Provisions Personal Responsibility Act of 1995 - Title I: Block Grants For Temporary Assistance For Needy Families - Amends part A (Aid to Families with Dependent Children) (AFDC) of title IV of the Social Security Act (SSA) to convert the current AFDC program into a block grant program with specified work, job search, and education and training requirements designed to increase State flexibility in providing time-limited assistance and support services (including birth control and child care services) to needy families to enable them to leave the program and become self-sufficient. (Sec. 101) Prohibits such assistance, generally, to: (1) certain aliens; (2) families without a minor child; (3) families not cooperating in paternity establishment or child support; (4) children born out-of-wedlock to a minor parent (or the parent until such parent turns age 18); (5) families not assigning support rights to the State; (6) minor children born to benefit recipients; and (7) a person convicted of fraudulently misrepresenting residence in order to receive welfare benefits. Withholds a portion of assistance for families which include a child whose paternity is not established. Provides that in order to be eligible for block grants under such program a State must submit to the Secretary of Health and Human Services a plan that includes: (1) an outline of the assistance the State intends on providing to needy families with children; and (2) certifications that the State will operate revised SSA title IV part B (Child-Welfare Services) and D (Child Support and Establishment of Paternity) programs in accordance with this Act. Allows States to use grants for: (1) providing low-income household heating and cooling assistance; (2) implementing an electronic benefit transfer system for providing assistance to needy families with children; and (3) carrying out a State program pursuant to specified provisions of Federal law, including the Child Care and Development Block Grant Act of 1990. Gives States the authority to treat families moving interstate under the former State program rules if they reside in their new State of residence for less than 12 months. Increases the amount of such grants for States which have reduced their out-of-wedlock births. Sets out penalties for violations of grant uses and mandatory work requirements. Establishes in the Treasury a revolving loan fund known as the Federal Rainy Day Fund for making loans to, and receiving payments of principal and interest on such loans from, qualified States under the new State block grant program. Expresses the sense of the Congress that: (1) the States should require noncustodial, nonsupporting parents who have not attained 18 years of age to fulfill community work obligations and attend appropriate parenting or money management classes after school; and (2) each State that operates a block grant program is encouraged to assign the highest priority to requiring families that include older preschool or school-age children to be engaged in work activities. Directs the Secretary to: (1) research the costs and benefits of State activities under this title; (2) evaluate innovative approaches to employing program recipients; (3) rank States in order of their success under the grant program; and (4) review the most and least successful State work programs. Sets forth requirements for: (1) State data collection and reporting; and (2) a Census Bureau study obtaining information for evaluating the impact of this title on a random national sample of recipients of assistance under State block grant programs. Appropriates funds for the latter. Authorizes the Secretary to: (1) conduct research on the effects, costs, and benefits of State block grant programs under this title; (2) assist States in development and evaluation of innovative approaches to employing welfare recipients; and (3) conduct studies of the caseloads of States operating programs under this title. Directs the Secretary to develop innovative methods of disseminating information on any research, evaluations, and studies conducted under this title. (Sec. 102) Directs the Secretary to report to the Congress on automated data processing systems under State block grant programs and the modifications necessary for tracking public program participants and checking case records to prohibit participants from participating in public programs of two or more States. (Sec. 106) Provides for the continued application of current AFDC standards under the Medicaid program under SSA title XIX. Title II: Child Protection Block Grant Program - Revises SSA title IV part B's Child-Welfare Services program, converting it also into a program of block grants to the States, in this case, for the protection of children in accordance with specified standards. (Sec. 201) Sets forth requirements, similar to those in title I, pertaining to: (1) State eligibility plans with appropriate certifications; (2) grant uses; (3) penalties; (4) data collection and reporting; (5) research; (6) a national random sample study; and (7) continued application of current standards under the Medicaid program. Adds requirements for: (1) citizen review panels for examining specific cases to ensure that State and local agencies are doing their job properly to protect children; (2) a clearinghouse and telephone hotline on missing and runaway children; (3) decreasing the time children wait for adoption; and (4) preventing discrimination in multiethnic placements of children. Authorizes appropriations. Title III: Block Grants For Child Care And For Nutrition Assistance - Subtitle A: Child Care Block Grants - Amends the Child Care and Development Block Grant Act of 1990 to add the following as goals for such Act: (1) to allow each State maximum flexibility in developing child care programs and policies that best suit the needs of children and parents within such State; (2) to promote parental choice to empower working parents to make their own decisions on the child care that best suits their family's needs; (3) to encourage States to provide consumer education information to help parents make informed choices about child care; (4) to assist States to provide child care to parents trying to achieve independence from public assistance; and (5) to assist States in implementing the health, safety, licensing, and registration standards established in State regulations. (Sec. 301) Reauthorizes and extends such Act through 2000. Makes various specified technical and other changes to the Child Care and Development Block Grant Act of 1990 with regard to lead State agency designation, State application and plan, and limitations on State allotments. Repeals earmarked required expenditures. Requires each State to report a plan for annual evaluations of the extent to which the State has achieved each goal established by this Act. Authorizes a State to transfer funds to carry out other State programs operated under specified provisions of Federal law, including State Aid to Families With Dependent Children (AFDC) and Child-Welfare Services programs. (Sec. 302) Repeals certain child care assistance authorized by specified Acts other than the Social Security Act, including Native Hawaiian Family-Based Education Centers under the Native Hawaiian Education Act. Subtitle B: Family and School-Based Nutrition Block Grants - Revises the Child Nutrition Act of 1966, among other changes, converting the current child nutrition program under that Act into a State family nutrition block grant program with goals that include the following: (1) to provide nutritional risk assessment, food assistance based on such risk assessment, and nutrition education and counseling to economically disadvantaged pregnant women, postpartum women, breastfeeding women, infants, and young children at nutritional risk; and (2) to provide food assistance, including nutritious meal supplements, to such women in order to reduce incidences of low-birthweight babies and babies born with birth defects as a result of nutritional deficiencies. (Sec. 321) Sets forth the formula for allotting appropriations among the States. Specifies the use of grant amounts, and establishes penalties for misuse of funds. Requires the appropriate State agency to determine that sufficient grant amounts will remain available during a fiscal year to carry out this subtitle before using any such amounts for the fiscal year. Sets out State reporting requirements. Directs the Food and Nutrition Board of the Institute of Medicine of the National Academy of Sciences to develop, and report to specified congressional committees, model nutrition standards for food assistance provided to economically disadvantaged pregnant women, postpartum women, breastfeeding women, infants, and young children. Authorizes appropriations. (Sec. 341) Amends the National School Lunch Act, among other changes, converting the current school lunch program into a program of school-based nutrition block grants to States to provide assistance to schools to establish and carry out nutritious food service programs that provide affordable meals and supplements to students. Requires the appropriate State agency to determine that sufficient grant amounts will remain available during a fiscal year to carry out this subtitle before using any such amounts for the fiscal year. Prohibits a State from requiring a school district, private nonprofit school, of Department of Defense domestic dependents' school to accept commodities, except on request, for use in its food service program. Directs the States to ensure that schools provided State assistance in establishing and carrying out nutritious food service programs do not: (1) physically segregate children eligible to receive free or low cost meals or supplements on the basis of such eligibility; (2) provide for overt identification of such children by special means; or (3) otherwise discriminate against them. Provides that if, by reason of any other provision of law, a State is prohibited from providing assistance received from a grant under such Act to private nonprofit schools or Department of Defense domestic dependents' schools, or if the State has substantially failed or is unwilling to provide such assistance, the Secretary of Agriculture shall arrange for its provision to such schools in accordance with the requirements of such Act. Directs the Food and Nutrition Board of the Institute of Medicine of the National Academy of Sciences to develop, and report to specified congressional committees, model nutrition standards for meals provided to students under such Act. Eliminates other current school lunch programs, including the summer food service programs for children in service institutions, the child and adult care food program, meal supplements for children in afterschool care, specified pilot projects, as well as the current publication entitled "Nutrition Guidance for Child Nutrition Programs." Retains the current program for nutritious food service programs in Department of Defense overseas dependents' schools. (Sec. 361) Repeals the Commodity Distribution Reform Act and WIC Amendments of 1987 and the Child Nutrition and WIC Reauthorization Act of 1989. Subtitle C: Other Repealers and Conforming Amendments - Repeals the Abandoned Infants Assistance Act of 1988 with conforming amendments to the Domestic Volunteer Service Act of 1973. (Sec. 371) Repeals the Child Abuse Prevention and Treatment Act with conforming amendments to the Victims of Crime Act of 1984. Repeals the Child Abuse Prevention and Treatment and Adoption Reform Act of 1978. Makes technical amendments to the Temporary Child Care for Children with Disabilities and Crisis Nurseries Act of 1986, eliminating the crisis nursery demonstration program, among other changes. Repeals: (1) the Missing Children's Assistance Act; (2) the family center support provisions of the Stewart B. McKinney Homeless Assistance Act; (3) certain investigatory and prosecutory provisions of the Victims of Child Abuse Act of 1990; and (4) the family unification program provisions of the United States Housing Act of 1937. Subtitle D: Related Provisions - Directs the Secretary to produce and publish data on the incidence of poverty for each State, county, and local government for which data have been compiled, as well as for each school district. Requires a report to the Congress, if such data cannot be produced, enumerating each government or school district excluded and giving the reasons for the exclusion. Authorizes appropriations. (Sec. 382) Requires the Secretary to produce data relating to participation in programs authorized by this Act by families and children. Authorizes appropriations. Subtitle E: General Effective Date; Preservation of Actions, Obligations, And Rights - Specifies the effective date of this Act and the application of its amendments and repeals. Title IV: Restricting Welfare and Public Benefits for Aliens - Declares that: (1) it is a compelling government interest to enact new rules for eligibility and sponsorship agreements in order to assure that aliens be self-reliant in accordance with national immigration policy; and (2) it is a compelling government interest to remove the incentive for illegal immigration provided by the availability of public benefits. Subtitle A: Eligibility for Federal Benefits Programs - Makes illegal and lawful nonimmigrant aliens ineligible for any Federal means-tested public benefits program, with exceptions for: (1) non-cash, in-kind emergency services and certain types of housing-related assistance; and (2) certain aliens granted asylum and temporary agricultural workers. (Sec. 403) Makes aliens lawfully present in the United States (other than as a nonimmigrant) ineligible for SSI, block grant temporary assistance for needy families, social services block grant assistance, Medicaid, and food stamps. Exempts from such eligibility restrictions on lawful aliens: (1) refugees until five years after their arrival in the United States; (2) all eligible resident aliens until one year after enactment of this Act; and (3) all lawful permanent residents 76 years of age or older who have resided in the United States for at least five years. (Sec. 404) Requires each Federal agency administering a program covered by this title to post information and provide general notification to the public and program recipients, either directly or through the States, of the requirements concerning alien eligibility for any such program pursuant to this title. Subtitle B: Eligibility for State and Local Public Benefits Programs - Makes illegal and nonimmigrant aliens ineligible for any State or local means-tested public benefits programs, with certain exceptions including those for non-cash, in-kind emergency services, aliens granted asylum, and temporary agricultural workers. (Sec. 413) Authorizes States to determine eligibility requirements for aliens who are lawfully present in the United States (other than as nonimmigrants) for any State or local means-tested public assistance program except non-cash, in-kind emergency assistance. Exempts from such eligibility restrictions on lawful aliens: (1) refugees until five years after their arrival in the United States; (2) all eligible resident aliens until one year after enactment of this Act; and (3) all lawful permanent residents 76 years of age or older who have resided in the United States for at least five years. Subtitle C: Attribution of Income and Affidavits of Support - Provides that in determining the eligibility and the amount of benefits of any alien for any means-tested public benefits program (except those for certain housing-related assistance), the income and resources of the alien shall be deemed to include: (1) the income and resources of any person who executed an affidavit of support on the alien's behalf; and (2) the income and resources of the person's spouse (if any). Applies such requirement with respect to an alien until such time as the alien achieves U.S. citizenship through naturalization. (Sec. 422) Sets forth requirements for sponsor's affidavit of support. Subtitle D: General Provisions - Sets forth definitions and provides for the determination of lawful presence. Subtitle E: Conforming Amendments - Makes conforming amendments relating to assisted housing under the Housing and Community Development Act of 1980. Title V: Food Stamp Reform and Commodity Distribution - Food Stamp Reform and Commodity Distribution Act - Subtitle A: Commodity Distribution Provisions - Commodity Distribution Act of 1995 - Authorizes the Secretary of Agriculture (Secretary) to purchase and distribute food assistance commodities. (Sec. 513) Requires the Secretary to establish procedures for supplemental State, local, and private commodity donations. (Sec. 514) Requires a State seeking commodity assistance to submit an administrative plan every four years to the Secretary. (Sec. 515) Establishes program allocation guidelines. Requires States to make emergency feeding organizations their first priority. (Sec. 517) Authorizes the Secretary to use Commodity Credit Corporation (CCC) funds to pay initial commodity processing and packaging costs. (Sec. 519) Authorizes program appropriations, including separate authorization of appropriations for administrative costs. (Sec. 520) Obligates specified funds for a commodity supplemental food program for women, infants, and children or the elderly. Requires the CCC to donate specified amounts of cheese and nonfat dry milk to such program. (Sec. 521) States that commodities received under this title shall not be considered income or resources for any Federal, State, or local means-tested program. (Sec. 528) Repeals specified food and commodity distribution programs. Subtitle B: Simplification and Reform of Food Stamp Program - Food Stamp Simplification and Reform Act of 1995 - Chapter 1: Simplified Food Stamp Program and State Assistance for Needy Families - Amends the Food Stamp Act of 1977 (Act) to authorize a State to operate a program under which households receiving cash assistance under the Temporary Assistance for Needy Families (TANF) block grant program established by this Act would receive food stamp benefits based upon TANF rules and procedures. Sets forth the conditions for a State to use TANF rules for food stamp benefits. Chapter 2: Food Stamp Program - Amends the Act to revise the thrifty food plan annual adjustment. (Sec. 552) Eliminates: (1) the food stamp program (program) income exclusion for energy assistance; and (2) annual inflation indexing for income and excess shelter deductions and vehicle allowances. (Sec. 554) Revises work requirements. (Sec. 555) Provides for comparable treatment of disqualified individuals under the program and TANF. (Sec. 556) Encourages States to implement electronic benefit transfer systems. (Sec. 559) Revises State error tolerance level provisions. Chapter 3: Program Integrity - Amends the Act to direct the Secretary to establish authorization periods for retail food stores and wholesale food concerns to redeem food stamps or benefits through an electronic benefit transfer (EBT) system. (Sec. 572) Provides that no food store or concern be approved for program participation without a prior visit by a Department of Agriculture employee, or whenever possible, a designated State or local official. (Sec. 573) Establishes a six-month reapplication waiting period for a denied food store or concern. (Sec. 574) States that a food store or concern disqualified from the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) shall be similarly disqualified from the program. (Sec. 575) Makes a permanent disqualification of a food store or concern effective from the date of receipt of the notice of disqualification. (Sec. 576) Replaces existing administrative forfeiture provisions with criminal forfeiture provisions. (Sec. 578) Increases specified penalties for program violations. (Sec. 579) Provides for the permanent disqualification of a person convicted of trafficking in food stamp benefits of $500 or more. (Sec. 580) Requires collection of claims against recipients from Federal income tax refunds and pay. Subtitle C: Effective Dates and Miscellaneous Provisions - Sets forth effective dates for provisions of this Act. (Sec. 592) Expresses the sense of the Congress that States that operate electronic benefit systems to transfer food stamp benefits should operate compatible systems. (Sec. 593) Expresses the sense of the House Committee on Agriculture that reductions in outlays resulting from this title shall not be taken into account for certain deficit reduction purposes. Title VI: Supplemental Security Income - Amends SSA title XVI (Supplemental Security Income) (SSI) to: (1) deny SSI by reason of disability to drug addicts and alcoholics; (2) place restrictions on eligibility for cash benefits for disabled children; (3) establish a program of block grants to States for children with disabilities; and (4) repeal the maintenance of effort requirements applicable to optional State programs for supplementation of SSI benefits. Provides funding for the: (1) Federal Capacity Expansion Program for drug treatment; and (2) medication development project to improve drug abuse and treatment research. (Sec. 603) Amends the Social Security Independence and Program Improvements Act of 1994 to provide for the examination of certain mental disorder listings in determining the eligibility of children for SSI benefits by reason of disability. (Sec. 604) Amends SSA title XI to limit the total amount payable under SSA titles I (Old Age Assistance), X (Aid to the Blind), XIV (Aid to the Permanently and Totally Disabled), and XVI (SSI) to Puerto Rico, the Virgin Islands, and Guam. (Sec. 605) Repeals maintenance of effort requirements applicable to optional State programs for supplementation of SI benefits. Title VII: Child Support - Subtitle A: Eligibility for Services, and Distribution of Payments - Revises SSA title IV part D's child support and paternity establishment program to make various specified changes with regard to: (1) case registries; (2) State obligation to provide child support enforcement services; (3) distribution of child support collections; and (4) privacy safeguards. Subtitle B: Locate and Case Tracking - Modifies such program further to make various additional specified changes with regard to: (1) automated State case registries and new hire directories for tracking cases, exchanging and comparing information, handling locate requests, and other specified matters; (2) collection and disbursement of support payments through State disbursement units; (3) income withholding; (4) locate information from interstate networks and the Federal Parent Locator Service (FPLS); (5) reimbursement for information from Federal agencies and for reports by State agencies; (6) an expanded FPLS containing the automated Federal Case Registry of Child Support Orders and the National Directory of New Hires; and (7) collection and use of social security numbers for use in child support enforcement. Subtitle C: Streamlining and Uniformity of Procedures - Requires each State to have in effect the Uniform Interstate Family Support Act, as approved by the National Conference of Commissioners on Uniform State Laws in August 1992, and modified by this Act, and the procedures required to implement such Act. Requires such law to be applied to any case involving an order which is established or modified in a State and which is sought to be modified or enforced in another State. (Sec. 722) Amends the Federal judicial code to modify provisions concerning the full faith and credit for child support orders. (Sec. 723) Requires each State to have in effect laws: (1) requiring the use of procedures for administrative enforcement in interstate cases; and (2) providing expedited procedures for establishing paternity and for establishing, modifying, and enforcing support obligations using automated means. Subtitle D: Paternity Establishment - Modifies State law procedures for paternity establishment, among other changes, providing for voluntary paternity acknowledgment. (Sec. 732) Provides for outreach for voluntary paternity establishment. (Sec. 733) Requires a State plan for child and spousal support to provide for the cooperation by applicants for and recipients of temporary family assistance in establishing the paternity of, and in establishing, modifying, or enforcing a support order for, any child of the individual. Subtitle E: Program Administration and Funding - Makes various specified changes to State payment provisions, including incentive payment requirements. Revises State plan and other provisions with respect to, among other items, Federal and State reviews and audits and State procedures for collecting and reporting information required by SSA title IV part D. (Sec. 745) Revises automated data processing requirements, requiring State agencies to have a single statewide automated data processing and information retrieval system capable of performing specified tasks relating to the management of the State's SSA title IV part D program. (Sec. 746) Provides funding for technical assistance to States for improving their SSA title IV part D programs and for operation of the FPLS. (Sec. 747) Makes changes with regard to annual congressional reports and data collection by the Secretary. Subtitle F: Establishment and Modification of Support Orders - Revises the process for the review and adjustment of child support orders. Subtitle G: Enforcement of Support Orders - Amends the Internal Revenue Code and SSA title IV part D with regard to enforcement of child support orders, among other changes: (1) providing for changed order of refund distribution; (2) eliminating the disparities in treatment of assigned and non-assigned arrearages; (3) consolidating and revising authorities for collecting support from Federal employees; (4) providing for laws voiding fraudulent transfers; (5) providing for procedures to ensure that persons owing past-due support work or have a plan for payment of such support; and (6) defining the term "support order." (Sec. 763) Provides for enforcement of child support obligations of members of the armed forces. (Sec. 765) Expresses the sense of the Congress that each State should suspend any driver's license, business license, or occupational license issued to any person who owes past-due child support. Subtitle H: Medical Support - Amends the Employee Retirement Income Security Act of 1974 to make a technical correction to the definition of medical child support order under that Act. Subtitle I: Enhancing Responsibility and Opportunity for Nonresidential Parents - Amends SSA title IV part D to require the Administration for Children and Families to make grants to enable States to establish and administer programs to support and facilitate absent parents' access to and visitation of their children. Subtitle J: Effect of Enactment - Sets forth the effective dates of this Act. Title VIII: Miscellaneous Provisions - Provides that none of the changes in direct spending resulting from this Act shall be reflected in estimates under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings). Amends such Act to provide for adjustments for discretionary programs resulting under this Act. (Sec. 802) Amends the Electronic Fund Transfer Act to encourage electronic benefit transfer systems.
United States · United States Congress · 10 March 1995
Amends the Internal Revenue Code to recognize as a tax-exempt organization any legal entity created by a State or political subdivision to establish a risk pool to provide health insurance coverage for certain persons who are unable to obtain private health insurance.
United States · United States Congress · 10 March 1995
Amends the Internal Revenue Code to exclude C corporations from rules applicable to real property subdivided for sale by noncorporate taxpayers. Makes S corporations eligible under such rules.
United States · United States Congress · 10 March 1995
National Family Enterprise Preservation Act of 1995 - Amends the Internal Revenue Code to increase the estate tax credit and the gift tax credit by amounts equal to the value of any family enterprise property, with limitations. Increases the gift tax exclusion by the value of gifts of family enterprise property, with limitations. Establishes a formula for determining the value of family enterprise property. Increases the limitation on the aggregate reduction in fair market value of certain farm property and other real property.
United States · United States Congress · 9 March 1995
Balanced Budget Act of 1995 - Amends the Congressional Budget Act of 1974 to make it out of order to consider any concurrent resolution on the budget unless the resolution: (1) sets forth a balanced budget (excluding the receipts and disbursements of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund) by FY 2002 or the earliest possible fiscal year; (2) sets forth appropriate budgetary levels; and (3) includes specific reconciliation instructions. Requires a three-fifths majority vote in the Senate to waive such point of order. Suspends the provisions of this Act in the event of war or congressionally-declared low economic growth.
United States · United States Congress · 9 March 1995
Adoption Assistance for Families Act - Amends the Internal Revenue Code to allow an income tax credit for up to $5,000 of qualified adoption expenses paid or incurred by the taxpayer during the taxable year. Sets forth a formula for reduction of such credit for taxpayers whose adjusted gross income exceeds $60,000. Denies such a credit for any expense for which a deduction or credit is allowable under another Code provision. Defines "qualified adoption expenses" as reasonable and necessary adoption fees, court costs, attorney's fees, and other lawful expenses directly related to legal adoption of a child, but not any expenses paid from any funds received under a Federal, State, or local program. Disqualifies for such a credit any expenses in connection with the adoption of a child of the taxpayer's spouse.
United States · United States Congress · 9 March 1995
Amends the Internal Revenue Code to revise provisions determining the effectively connected net investment income of foreign companies carrying on insurance business in the United States. Requires such companies to recompute their effectively connected net investment income for taxable years beginning after December 31, 1987. Provides for increases (or decreases, as appropriate) in such income where the recomputed amount exceeds (or is less than) the income for the recomputed year. Requires payment (or receipt) of interest on the underpayment (or overpayment) of adjusted amounts.