Records whose title is actually about this topic. Use a country filter if the list is still too broad.
Records
Bill· HRH.R. 1374 (105th)referred
United States · United States Congress · 17 April 1997
TABLE OF CONTENTS: Title I: Establishment and Operation of the United States Health Service Part A: Initial Organization Part B: Organization of Area Health Boards Part C: General Provisions Regarding Health Boards Title II: Delivery of Health Care and Supplemental Services Part A: Patients' Rights in Health Care Delivery Part B: Eligibility for, Nature of, and Scope of Services Provided by the Service Part C: Health Care Facilities and Delivery of Health Care Services Title III: Health Labor Force Part A: Job Categories and Certification Part B: Education of Health Workers Part C: Employment and Labor-Management Relations Within the Service Title IV: Other Functions of Health Boards Part A: Advocacy, Grievance Procedures, and Trusteeships Part B: Occupational Safety and Health Programs Part C: Health and Health Care Delivery Research Part D: Health Planning, Distribution of Drugs and Other Medical Supplies, and Miscellaneous Functions Title V: Financing of the Service Part A: Health Service Taxes Part B: Health Service Trust Fund Part C: Preparation of Plans and Budgets Part D: Allocation and Distribution of Funds Part E: General Provisions Title VI: Miscellaneous Provisions Josephine Butler United States Health Service Act - Title I: Establishment and Operation of the United States Health Service - Part A: Initial Organization - Establishes the United States Health Service as an independent executive branch entity. Authorizes appropriations. Part B: Organization of Area Health Boards - Sets forth procedures regarding election and appointment of interim national, interim regional, interim district, and initial and subsequent national, regional, district, and community health boards. Part C: General Provisions Regarding Health Boards - Sets forth the membership and terms of office of health boards. Title II: Delivery of Health Care and Supplemental Services - Part A: Patients' Rights in Health Care Delivery - Affords every user the right to receive high quality care and supplemental services without charge and without discrimination. Sets forth a list of other basic health rights. Amends the Fair Labor Standards Act of 1973 to entitle certain employees to health leave compensation. Part B: Eligibility for, Nature of, and Scope of Services Provided by the Service - Declares all individuals in the United States eligible to receive health care and supplemental services under this Act. Requires the Service to provide specified services. Provides for Service reimbursement of emergency health services costs. Part C: Health Care Facilities and Delivery of Health Care Services - Requires each community board to maintain health care facilities as necessary for the delivery of primary, specialized, and community-oriented services. Requires each district board to maintain a general hospital, other health care facilities, and specialized health care services. Requires each regional board to maintain: (1) a regional medical facility for highly specialized care; and (2) services that cannot be provided by community or district boards. Requires each area health board to hire health workers, purchase or lease necessary premises, and minimize care delivery fragmentation and duplication. Prohibits a health board from permitting its facilities to be used for private service delivery. Prohibits health board employees from engaging in private service delivery. Requires regular facilities inspections. Requires area health boards to provide specified services, including abortion services. Title III: Health Labor Force - Part A: Job Categories and Certification - Declares that, notwithstanding State laws to the contrary, the Service shall be the sole judge of the qualifications of its employees. Requires the National Board to establish guidelines for the classification, certification, and employment of health workers. Requires that the guidelines permit alternative approaches to healing. Requires that each regional board establish advanced specialty training certification standards. Part B: Education of Health Workers - Requires each regional board to establish a health team school to provide initial and continuing basic care delivery education and initial and continuing advanced specialty education. Requires that the schools be funded exclusively by the Service, prohibits them from charging or accepting tuition or fees, and requires them to provide each student with an allowance for living expenses, educational supplies, and any child care. Requires that enrollees agree to perform health care services as Service employees. Requires the National Board to make educational loan payments. Part C: Employment and Labor-Management Relations Within the Service - Requires the National Board to ensure that all individuals employed as health workers before enactment of this Act and desiring employment in the Service find appropriate employment in the Service. Amends the Labor-Management Reporting and Disclosure Act of 1959 to include the Service in the term "employer." Makes the remedies provided by stated Federal laws regarding jurisdiction and tort claims exclusive of any other civil action or proceeding. Title IV: Other Functions of Health Boards - Part A: Advocacy, Grievance Procedures, and Trusteeships - Requires each area health board to establish a health advocacy program. Requires the National Board to establish a health rights legal services program for users and health workers. Part B: Occupational Safety and Health Programs - Requires the National Board to oversee regional occupational safety and health programs and to participate in the establishment and administration of standards under the Occupational Safety and Health Act of 1970. Amends that Act to substitute references to the National Health Board for references to the Secretary of Health and Human Services. Requires each: (1) community board to provide for the operation of a community occupational safety and health action council; (2) regional board to establish a regional occupational health and safety program; and (3) employer to maintain a health facility in or near the work place to meet occupational and emergency health care needs of employees, with the cost borne by the employer. Grants employees the right to establish work place occupational safety and health committees. Authorizes employees to monitor conditions and remove themselves from the site of any hazard without loss of pay or other job rights. Part C: Health and Health Care Delivery Research - Requires the Service to conduct a program of health and health care delivery research. Transfers the National Institutes of Health from the Department of Health and Human Services to the National Health Board. Requires the National Board to establish five new national institutes: Epidemiology, Evaluative Clinical Research, Health Care Services, Pharmacy and Medical Supply, and Sociology of Health and Health Care. Part D: Health Planning, Distribution of Drugs and Other Medical Supplies, and Miscellaneous Functions - Requires: (1) each area board to collect data on supply and demand regarding health workers and care delivery; (2) publication of a National Pharmacy and Medical Supply Formulary; and (3) each regional board to establish a program for the purchase and distribution of drugs and other medical supplies. Authorizes the National Board to operate drug and medical supply manufacturing facilities. Title V: Financing of the Service - Part A: Health Service Taxes - Amends the Internal Revenue Code to impose on individuals and corporations an additional tax of specified percentages of the normal tax and imposed by a specified section of the code. Ends the exclusion from gross income of amounts paid by third parties for medical care. Excludes from gross income employer contributions to accident or health plans to the extent that such contributions do not provide for health care available to such employees under the Health Service Act. Prohibits income tax deductions for: (1) health care expenses as a trade or business expense; and (2) contributions to certain medical and hospital facilities. Repeals Internal Revenue Code provisions regarding medical and dental expenses, hospital insurance tax imposed on employment and self-employment income, and receipts for railroad employees. Declares that no contractual or other nonstatutory obligation of any employer to pay or provide for health care for present or former employees and their dependents and survivors shall apply on or after the effective date of health services under this Act to the extent such individuals are eligible to receive such services under this Act. Prohibits Federal, State, or private workers' compensation programs from paying for or providing any health care on or after the effective date of health services under this Act to the extent such care is available under this Act. Part B: Health Service Trust Fund - Creates the Health Service Trust Fund. Appropriates to the Fund amounts equal to 100 percent of the expected net receipts from specified provisions of the Internal Revenue Code. Appropriates to the Fund a Government contribution equal to 40 percent of the amount appropriated under the 100 percent provision. Transfers to the Fund all assets and liabilities of the Federal Hospital Insurance Trust Fund and the Federal Supplementary Medical Insurance Trust Fund. Part C: Preparation of Plans and Budgets - Requires the National Board to annually fix the maximum amount of funds which may be expended from the Fund during the fiscal year. Part D: Allocation and Distribution of Funds - Requires the National Board to annually transmit a national budget to regional boards. Declares the budget adopted on approval by a majority of the regional boards. Sets forth similar requirements for preparation and adoption of regional and district budgets. Requires funds allocated under the national health budget to be distributed by the National Board from the Trust Fund. Prohibits health boards from requesting or receiving funds from any other source. Part E: General Provisions - Authorizes the National Board to borrow money, issue and sell obligations, and pledge Fund assets. Empowers the National Board to require the Secretary of the Treasury to purchase the Service's obligations, to a specified maximum. Makes obligations issued by the Service obligations of the U.S. Government under certain circumstances. Authorizes the Secretary of the Treasury, for the purchase of Service obligations, to use as a public debt transaction the proceeds from the sale of any securities issued under the Second Liberty Bond Act. Title VI: Miscellaneous Provisions - Repeals, on the effective date of health services, the Public Health Service Act, except for provisions regarding: (1) its short title and definitions; (2) licensing, quarantine, and inspections authority; and (3) safety of public water systems. Delays, until four years after the effective date of health services, repeal of portions of the Public Health Service Act regarding provision of assistance to educational institutions and their students in areas that have not established health team schools. Repeals provisions of the Social Security Act relating to maternal and child health, Medicare, Medicaid, professional standards review, entitlement to hospital insurance benefits, uniform health reporting systems, limitation on Federal participation for capital expenditures, the program for determining qualification for certain health care personnel, disclosure of ownership and related information, disclosure of certain convictions, and payments to States for health care and supplemental services. Repeals provisions of Federal law regarding health insurance for Federal employees, medical benefits and programs regarding veterans, and the Civilian Health and Medical Program of the Uniformed Services (CHAMPUS). Repeals the Comprehensive Alcohol Abuse and Alcoholism Prevention, Treatment, and Rehabilitation Act of 1970, the Comprehensive Alcohol Abuse and Alcoholism Prevention, Treatment, and Rehabilitation Act Amendments of 1974, and a provision of the Comprehensive Drug Abuse Prevention and Control Act of 1970 relating to medical treatment of narcotic addiction. Repeals Federal law regarding hospitals, community hospitals, and other health facilities for Indians. Repeals the District of Columbia Medical Facilities Construction Act of 1968 and the District of Columbia Medical and Dental Manpower Act of 1970. Repeals provisions of the National Housing Act regarding mortgage insurance for nursing homes, hospitals, and group practice facilities. Repeals the Mental Retardation Facilities and Community Mental Health Centers Construction Act of 1963, the Family Planning Services and Population Research Act of 1970, the National Arthritis Act of 1974, and the National Diabetes Mellitus Research and Education Act. Repeals provisions of the Lead-Based Paint Poisoning Prevention Act regarding grant, demonstration, and research programs for lead-based paint poisoning prevention. Repeals the Act of March 2, 1897, relating to tea importation. (This Act was repealed by Public Law 104-128.) Repeals provisions of the Occupational Safety and Health Act of 1970 regarding the National Institute for Occupational Safety and Health. Requires the President to prepare and submit to the Congress legislation to repeal or amend provisions of laws that are inconsistent with this Act. Transfers to the Health Service Trust Fund amounts appropriated to carry out the purposes of any law repealed by this Act.
Bill· HRH.R. 1368 (105th)referred
United States · United States Congress · 17 April 1997
Amends Federal law to limit the power of the State of Kentucky to tax the compensation of individuals at Fort Campbell, Kentucky, to those employees who are Kentucky residents.
Bill· HRH.R. 1386 (105th)open
United States · United States Congress · 17 April 1997
Amends Federal law to direct the Bureau of Indian Affairs, not more than six months before rent for a residential leasehold of restricted Indian lands is established or raised, to contract with an independent appraiser (who holds a current general membership designation from the Appraisal Institute) to prepare a report on: (1) the estimated annual market rent of the leasehold; (2) the value of the leased fee and the leasehold interest; and (3) the equity position of the lease parties. Authorizes the lessee, the lessor, or the Secretary of the Interior to elect to submit a dispute regarding a residential lease of restricted Indian lands to binding arbitration. Directs that the administrative costs of an arbitration shall be shared equally by the lessee and the lessor. Directs the Secretary, prior to approving a residential lease or the assignment of a residential lease of restricted Indian lands, to ensure that all applicable State laws relating to disclosure on real estate transactions have been complied with, including disclosure of the nature and amount of any present or proposed assessments or taxes.
Bill· HRH.R. 1372 (105th)referred
United States · United States Congress · 17 April 1997
TABLE OF CONTENTS: Title I: Statement of Congressional Purpose Title II: Binding Budget Law Title III: Enforcement of Budget Discipline Subtitle A: Supermajority Required to Break Budget Law Subtitle B: Line Item Reduction Subtitle C: "Blank Check" Appropriations Prohibited Subtitle D: "Pay-as-You-Go" Requirement for New Spending Subtitle E: "Lock-Box" for Savings From Spending Reductions Title IV: Sustaining Mechanism Title V: Protection of Social Security Title VI: Technical Amendments to Federal Law to Carry Out This Act Title VII: Definitions and Rules of Interpretation Budget Process Reform Act - Title I: Statement of Congressional Purpose - Expresses the sense of the Congress that the Federal budget process should focus the attention of policymakers and the public on the aggregate impact of Federal spending on the economy, and on the tradeoffs that must be made among priorities in order to control overall spending levels. Declares that the budget process should contain safeguards against delay and inaction, so that temporary shut-downs of the Government may be avoided. Title II: Binding Budget Law - Requires the Congress to enact a binding budget law, in the form of a joint resolution, by April 15 of the calendar year before that in which the fiscal period commences. (Sec. 202) Amends the Congressional Budget Act of 1974 (CBA) to make it out of order in the House of Representatives or the Senate to consider any spending bill affecting spending in a major functional category unless and until a joint resolution on the budget is enacted. Allows waiver of such prohibition if such bill is required to be approved by a two-thirds majority vote in the House and the Senate. (Sec. 203) Prohibits baseline budgeting. Requires objective year-to-year comparisons under budget law, with the starting point for both presidential and congressional budgets the levels of budget outlays for the current fiscal year. (Sec. 204) Amends the CBA to require a budget law to include a major functional category ("rainy day fund") for natural disasters, subject to specified conditions. (Sec. 205) Amends Federal law to require the President to submit: (1) a budget, by the first Monday in February of each year before that in which a fiscal period commences, setting forth on a single page specific budget ceilings in each major functional category; and (2) a detailed budget, on or before the 15th day after a joint resolution on the budget is enacted. Title III: Enforcement of Budget Discipline - Subtitle A: Supermajority Required to Break Budget Law - Amends CBA to require the Congressional Budget Office (CBO) to provide the appropriate House of Congress (or any committee, subcommittee, or conference) an estimate of the costs in each major functional category of each spending bill likely to result in costs of over $10 million, before being voted on by the Senate or the House, or any committee, subcommittee, or conference committee. (Sec. 301) Requires a two-thirds affirmative vote in the House or the Senate (or any committee, subcommittee, or conference committee) to consider over-budget spending bills. (Sec. 302) Requires a two-thirds affirmative vote in the House or the Senate, or both, to waive any provision of this Act. Subtitle B: Limited Enhanced Rescission Authority - Amends the Impoundment Control Act of 1974 to authorize the President to exercise line-item reduction authority if the Congress, by two-thirds vote, exceeds the budget ceilings in the binding budget law or an automatic continuing resolution for a fiscal period. Declares that such authority shall permit the reduction of over-budget spending in a major functional category to the level established in the binding budget law or automatic continuing resolution. Subtitle C: "Blank Check" Appropriations Prohibited - Declares the intent of the Congress to end open-ended, "blank check" appropriations which typically authorize spending "such sums as may be necessary." (Sec. 306) Amends CBA to require fixed-dollar appropriations for every account except Social Security and interest on the debt. Prohibits open-ended appropriations. (Sec. 307) Requires executive agencies to adjust expenditures, including program eligibility requirements and benefit levels, to ensure that appropriations for entitlement programs are not exceeded. (Sec. 308) Restricts budget authority and entitlement authority to one fiscal period. Subtitle D: "Pay As You Go" Requirement for New Spending - Amends CBA to prohibit the Congress from considering any legislation which exceeds the budget ceiling unless it offsets such increased spending with an equal amount of reductions in spending in the same functional category. Requires a two-thirds affirmative vote in the House or in the Senate to waive such prohibition. (Sec. 309) Sets forth special rules in the case of legislation that exceeds a budget ceiling for the natural disaster functional category. Repeals an exemption in the House from pay-as-you-go rules. Subtitle E: "Lock-Box" for Savings From Spending Reductions - Amends CBA to: (1) establish "lock-box" procedures to ensure that budget savings from House and Senate amendments to appropriations bills result in actual spending cuts; (2) require CBO reports on such procedures; and (3) mandate reduction of spending allocations to House and Senate committees and subcommittees to meet "lock-box" levels. Title IV: Sustaining Mechanism - Makes appropriations to provide for an automatic continuing resolution if for any account an appropriation for a fiscal period does not become law before the beginning of such period. (Sec. 402) Provides for contingency regulations for automatic continuing resolutions. Grants each State the option of receiving an aggregate amount for the fiscal period for social safety net programs equal to the allocation to the State for such programs in the preceding fiscal period. (Sec. 403) Restricts consideration of legislation providing budget or spending authority to only that reported by the Committees on Appropriations. Makes such restriction inapplicable in the case of social security benefits. Title V: Protection of Social Security - Provides that nothing in this Act shall be construed to require or permit reductions in otherwise payable Social Security benefits. (Sec. 502) Amends Federal law to provide that no reduction in benefits under title II of the Social Security Act (Old Age, Survivors and Disability Insurance) shall be made as a consequence of this Act. Title VI: Technical Amendments to Federal Law to Carry Out This Act - Makes various technical and conforming amendments. Title VII: Definitions and Rules of Interpretation - Sets forth definitions for specified terms. Changes the definition of budget authority to exclude offsetting receipts and collections as negative budget authority.
Bill· HRH.R. 1394 (105th)referred
United States · United States Congress · 17 April 1997
Amends the Internal Revenue Code, with respect to qualified State tuition programs to, among other things: (1) provide for the exclusion from gross income of distributions used for qualified higher education expenses; (2) include room and board in the definition of qualified higher education expenses; and (3) permit income from redeemed U.S. savings bonds to be used to contribute, without including such income in gross income (subject to income limitations), to a qualified State tuition program.
Bill· HRH.R. 1389 (105th)referred
United States · United States Congress · 17 April 1997
Amends the Internal Revenue Code to: (1) provide that the amount of fiscal year aviation excise taxes shall match Airport and Airway Trust Fund expenditures; (2) require annual aviation tax rate determinations by a specified date; and (3) establish in such Fund an Annual Reserve Account.
Bill· HRH.R. 1382 (105th)referred
United States · United States Congress · 17 April 1997
Amends the Internal Revenue Code to exclude from gross income (under the qualified scholarship provisions) certain amounts provided by an employer to the child of an employee.
Bill· HRH.R. 1369 (105th)referred
United States · United States Congress · 17 April 1997
Amends the Internal Revenue Code, with respect to qualified State tuition programs to, among other things: (1) provide for the exclusion from gross income of distributions used for qualified higher education expenses; (2) include room and board in the definition of qualified higher education expenses; and (3) permit income from redeemed U.S. savings bonds to be used to contribute, without including such income in gross income (subject to income limitations), to a qualified State tuition program.
Bill· HRH.R. 1365 (105th)referred
United States · United States Congress · 17 April 1997
Amends the Internal Revenue Code to regulate the recognition of gain when there is a distribution of stock or securities that is part of a plan (or series of related transactions) pursuant to which a person acquires stock representing a 50 percent or greater interest in the distributing corporation or any controlled corporation (or any successor of either). Presumes the existence of such a plan in certain circumstances (unless disproved).
Bill· HRH.R. 1366 (105th)referred
United States · United States Congress · 17 April 1997
TABLE OF CONTENTS: Title I: Spending Limits in House Elections Title II: Expanding Scope of Contributions and Expenditures Subject to Federal Law Title III: Other Reforms Title IV: General Provisions Federal Election Reform Act of 1997 - Title I: Spending Limits in House Elections - Amends the Federal Election Campaign Act of 1971 (Act) to establish a $700,00 election cycle expenditure limit for each House of Representatives candidate (with specified increases for runoff elections and closely contested primaries). Exempts specified legal service, income tax, and recount expenses from such limit. Includes a candidate's authorized committee expenditures within such limit. Sets forth excess expenditure penalty provisions. (Sec. 102) Establishes: (1) a $30,000 expenditure limit for national or State political party committees; and (2) a $25,000 independent expenditure limit. Title II: Expanding Scope of Contributions and Expenditures Subject to Federal Law - Amends the Act to ban soft money solicitation, receipt, transfer, or expenditure. (Sec. 202) Subjects to regulation under such Act: (1) certain advocacy communications; and (2) recount-related contributions or expenditures. Title III: Other Reforms - Amends the Act to remove the $200 disclosure threshold for specified expenditures and contributions. Requires disclosure of certain independent communication expenditures. (Sec. 302) Prohibits: (1) leadership committees; and (2) fund raising on behalf of certain nonprofit organizations. Title IV: General Provisions - Sets forth effective date and severability provisions.
Bill· HRH.R. 1379 (105th)referred
United States · United States Congress · 17 April 1997
American Dream Tax Fairness Equity Act of 1997 - Amends the Internal Revenue Code to reduce the three-year capital gains rate to 15 percent. Revises provisions regulating the computation of estate and gift taxes and credits, basing the taxes and credits on capital gains. Requires a trust, on the death of any individual who contributed property to the trust, to recognize gain or loss as if that property was sold for its fair market value on the death date. Provides for the treatment of contributions by partnerships or corporations.
Resolution· HRESH.Res. 123 (105th)referred
United States · United States Congress · 17 April 1997
Amends rules XXVIII, XX, and XXI of the Rules of the House of Representatives to make it out of order to consider conference committee reports on bills or joint resolutions that contain appropriations for the legislative branch for any period of a fiscal year, motions to agree to any Senate amendment to such measures with or without amendment, or legislation that contains continuing appropriations for the legislative branch for any period of a fiscal year, unless: (1) all regular appropriations for the fiscal year (other than for the legislative branch) have been enacted into law; or (2) the conference reports, Senate amendments, or continuing appropriation measures also contain continuing appropriations for the same period in lieu of all other regular appropriation bills for the fiscal year that have not been enacted into law. Makes it out of order to consider in the House any resolution reported from the Committee on Rules providing for the consideration of any conference committee report that waives provisions of this Act.
Bill· SS. 592 (105th)referred
United States · United States Congress · 16 April 1997
Separate Enrollment and Line Item Veto Act of 1997 - Prohibits the Committee on Appropriations of either the House of Representatives or the Senate from reporting an appropriation measure that fails to contain such level of detail on the allocation of an item of appropriation proposed by that House as is set forth in the accompanying committee report. Prohibits a congressional committee from reporting an authorization measure containing new direct spending or new targeted tax benefits unless such measure presents such items separately and the accompanying committee report contains the necessary level of detail. Prohibits the filing of conference reports on appropriations measures that fail to contain such level of detail on the allocation of an item as is set forth in the accompanying statement of managers. Allows the waiver or appeal of such prohibitions by a three-fifths vote of the appropriate House. Requires separate enrollment of each item of appropriation or authorization in measures passed by both Houses in identical form. Provides for congressional consideration of such bills. Provides for expedited judicial review of provisions of this Act in the U.S. District Court for the District of Columbia and direct appeals to the Supreme Court. Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) and the Congressional Budget Act of 1974 to prohibit the inclusion of nonemergency spending proposals in emergency spending legislation. Allows such proposals to contain rescissions of budget authority or provisions that reduce direct spending. Requires savings from rescissions bills to be used for deficit reduction. Requires the President to submit legislation for the periodic review, reauthorization, and sunset of tax expenditures with the FY 1997 budget. Requires the inclusion in the budget beginning with FY 1999 of a performance plan for measuring the overall effectiveness of tax expenditures, including a schedule for periodically assessing the effects of specific tax expenditures in achieving performance goals. Directs the Director of the Office of Management and Budget to include as a pilot project the periodic analyses of such goals and the relationship between tax expenditures and spending programs. Amends the Congressional Budget Act of 1974 to prohibit consideration in the House and the Senate of legislation that contains a tax expenditure unless the expenditure terminates not later than ten years after the date of its enactment.
Bill· SS. 594 (105th)referred
United States · United States Congress · 16 April 1997
Amends the Internal Revenue Code, with respect to qualified State tuition programs to, among other things: (1) provide for the exclusion from gross income of distributions used for qualified higher education expenses; (2) include room and board in the definition of qualified higher education expenses; and (3) permit income from redeemed U.S. savings bonds to be used to contribute, without including such income in gross income (subject to income limitations), to a qualified State tuition program.
Bill· SS. 593 (105th)referred
United States · United States Congress · 16 April 1997
Flat Tax Act of 1997 - Amends the Internal Revenue Code to repeal current tax provisions for individuals and businesses and replace them with provisions for a flat tax of 20 percent of the income of individuals and businesses. Allows, for an individual, for: (1) a standard deduction, with an inflation adjustment; (2) limited charitable contribution deductions; and (3) a limited deduction for home acquisition indebtedness. Allows deductions to a business for: (1) the cost of business inputs (the cost of specified goods, services, travel, entertainment, and lobbying and political expenditures); (2) compensation paid to employees; and (3) the cost of personal and real property used in business activities. Repeals the estate, gift, and generation-skipping taxes. Repeals provisions concerning: (1) the financing of presidential elections; and (2) coal industry health benefits.
Bill· HRH.R. 1350 (105th)open
United States · United States Congress · 16 April 1997
Homeowners Association Clarification Act of 1997 - Amends the Internal Revenue Code to allow timeshare associations to elect to be taxed under provisions relating to homeowner associations.
Bill· HRH.R. 1353 (105th)referred
United States · United States Congress · 16 April 1997
Check-Off for Our Children Act - Amends the Internal Revenue Code to allow individuals to designate on their income tax returns that a portion of any overpayment or any cash contribution shall be used to reduce the public debt. Directs the Secretary of the Treasury to transfer such amounts to the special account in the Treasury for the receipt of gifts. Requires annual reports to the Congress regarding such amounts.
Bill· HRH.R. 1355 (105th)referred
United States · United States Congress · 16 April 1997
Amends the Internal Revenue Code, with respect to qualified State tuition programs to, among other things: (1) provide for the exclusion from gross income of distributions used for qualified higher education expenses; (2) include room and board in the definition of qualified higher education expenses; and (3) permit income from redeemed U.S. savings bonds to be used to contribute, without including such income in gross income (subject to income limitations), to a qualified State tuition program.
Bill· HRH.R. 1343 (105th)referred
United States · United States Congress · 16 April 1997
Maritime Administration Authorization Act for Fiscal Years 1998 and 1999 - Authorizes appropriations for the Department of Transportation for: (1) operations and training activities; and (2) the costs of guaranteed loans authorized by the Merchant Marine Act, 1936, as well as for administrative expenses related to loan guarantee commitments. Amends the Merchant Marine Act, 1936 to end a requirement that an annual report be submitted to the Congress on the relative cost of construction or reconditioning of ocean vessels in shipyards in various U.S. coastal districts.
Bill· SS. 573 (105th)open
United States · United States Congress · 15 April 1997
Loan Interest Forgiveness for Education Act - Amends the Internal Revenue Code to allow a limited deduction (based on modified adjusted gross income) on an amount equal to the interest paid by a taxpayer on any qualified educational loan.
Bill· SS. 584 (105th)referred
United States · United States Congress · 15 April 1997
Amends the Internal Revenue Code to change the deadline for filing income tax returns to the first Tuesday in November (for returns made on the basis of the calendar year) or the first Tuesday in the 11th month after the close of a fiscal year (for returns made on the basis of a fiscal year). Requires that, notwithstanding any other provision of law and effective with FY 1998, each fiscal year end on December 31.
Bill· SS. 586 (105th)referred
United States · United States Congress · 15 April 1997
ISTEA Reauthorization Act of 1997 - Authorizes appropriations out of the Highway Trust Fund (other than the Mass Transit Account) for FY 1998 through 2003 for: (1) the National Highway System; (2) the Interstate maintenance program; (3) the surface transportation program; (4) the bridge program; (5) congestion mitigation and air quality improvement program; (6) the minimum allocation program; (7) apportionment adjustments; (8) the Interstate System reimbursement program; (9) certain projects under the Federal lands highways program; (10) Federal Highway Administration (FHWA) highway safety programs; and (11) FHWA highway safety research and development. (Sec. 4) Amends Federal-aid highway law to revise the formula for determining the State apportionment of funds for the National Highway System and the surface transportation program. Extends through FY 2003 the set aside of Federal highway funds for discretionary projects for the resurfacing, restoring, rehabilitating, and reconstructing of routes on the Interstate System (4 R projects). (Sec. 5) Directs the Secretary of Transportation, not later than April 1, 2000, to report to specified congressional committees recommended adjustments to the formula used to apportion funds to States for the congestion mitigation and air quality improvement program, and to the amount apportioned for the program, to reflect changes since the enactment of the Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA) in: (1) national ambient air quality standards under the Clean Air Act; and (2) the emission control requirements that result from such standards. Directs the Secretary to withhold ten percent of the apportionments if the recommendations are not enacted into law by October 1, 2000. Revises the formula for the apportionment of funds under the program. Adds transportation projects which will have air quality benefits, and consist of certain intercity rail passenger activities, to the eligible projects that a State may obligate congestion mitigation and air quality improvement program and surface transportation program funds. Limits a State's obligation for such projects to no more than 50 percent of the apportioned funds. (Sec. 6) Extends for an additional six-fiscal year period the obligation of a State to allocate surface transportation program funds for Federal-aid highways and highway safety construction in urbanized areas with a population over 200,000. (Sec. 7) Increases the minimum amount of apportioned highway bridge replacement and rehabilitation program funds that a State shall receive in any fiscal year. Authorizes appropriations for FY 1998 through 2003 for the discretionary bridge program. (Sec. 8) Revises for FY 1998 and each fiscal year thereafter the formula for determining the amount of highway funds that would be required to ensure a State's percentage of the total apportionments in each fiscal year and allocations for the prior fiscal year for specified transportation programs is not less than 90 percent of the percentage that the population of the State is of the population of the United States. (Sec. 10) Provides for the adjustment of funds apportioned to States for the surface transportation program. (Sec. 11) Extends through FY 2003: (1) the strategic highway research program; (2) the applied research and technology program; (3) intelligent transportation systems; (4) the scenic byways program; (5) construction of ferry boats and ferry terminal facilities; and (6) the national recreational trails program. (Sec. 15) Directs the Secretary to: (1) establish a comprehensive initiative to carry out a comprehensive research program to investigate and understand the relationships between transportation, land use, and the environment; and (2) award transportation and land use planning and policy grants to State, regional, and local agencies, including metropolitan planning organizations. Authorizes appropriations. (Sec. 16) Authorizes appropriations out of the Highway Trust Fund (other than the Mass Transit Account) for FY 1998 through 2003 for construction of the Appalachian development highway system.
Bill· SS. 580 (105th)referred
United States · United States Congress · 15 April 1997
Taxpayer Debt Buy-Down Act - Amends the Internal Revenue Code to allow individuals with adjusted income tax liability to designate on their tax returns that a portion of such liability (not to exceed ten percent) be used to reduce the public debt. 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 (other than an obligation of the Federal Old-Age and Survivors Insurance Trust Fund, the Civil Service Retirement and Disability Fund, or the Department of Defense Military Retirement Fund). 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 (Gramm-Rudman-Hollings Act) to provide for the sequestration of amounts designated to the Trust Fund. Specifies accounts exempt from such sequestration. Includes aggregated amounts designated to the Trust Fund and amounts sequestered to reduce the public debt in sequestration preview and final reports.
Bill· SS. 576 (105th)referred
United States · United States Congress · 15 April 1997
Ending Double Standards for Stock Options Act - Amends Internal Revenue Code provisions relating to property transferred in connection with the performance of services to limit the deduction allowed to an employer in connection with stock options, except for broad-based option programs. Amends provisions relating to the credit for increasing research activities to set forth a special rule regarding the definition of "wages" when stock options are involved.
Bill· SS. 572 (105th)referred
United States · United States Congress · 15 April 1997
Amends the Internal Revenue Code to remove the limit on the number of taxpayers having medical savings accounts (MSAs). Ends MSA requirements regarding high deductible health plans and: (1) the employment of a person with an MSA; and (2) whether the plan is established and maintained by that person's (or that person's spouse's) employer.
Bill· SS. 574 (105th)referred
United States · United States Congress · 15 April 1997
Requires, for any taxable year beginning before January 1, 1993, treating a timber industry arrangement under which up to 25 percent of a logger's compensation is treated as reimbursement for the use of the logger's chain saw as an accountable plan for purposes of Internal Revenue Code provisions relating to deductions from gross income. Makes payments under such an arrangement deductible from gross income. Waives, for one year after enactment of this Act, any law or rule of law (including res judicata) that would have prevented the application of this Act.
Bill· SS. 585 (105th)referred
United States · United States Congress · 15 April 1997
Amends the Internal Revenue Code to require that, for presidentially declared disaster areas, if the Secretary of the Treasury extends for any period the time for filing income tax returns and for paying income tax, the Secretary also abate for that period any underpayment interest.
Bill· SS. 577 (105th)referred
United States · United States Congress · 15 April 1997
Government Restructuring and Reform Act of 1997 - Establishes the Commission on Government Restructuring and Reform (Commission) to examine and make recommendations to reform and restructure the organization and operations of the executive branch of the Federal Government to improve economy, efficiency, effectiveness, consistency, and accountability in Government programs and services. Authorizes appropriations for FY 1998 and 1999. (Sec. 4) Authorizes the President to submit to the Commission a report making recommendations consistent with specified criteria, containing a single legislative proposal (including legislation proposed to be enacted), to implement those recommendations for which legislation is necessary or appropriate. Directs the Commission to submit a single preliminary report to the President and the Congress which includes: (1) a description of the Commission's findings and recommendations, taking into account any recommendations submitted by the President to the Commission; and (2) reasons for such recommendations. (Sec. 5) Requires any preliminary report submitted to the President and the Congress to be made immediately available to the public. Directs the Commission to announce and hold public hearings for the purpose of receiving comments on the reports. Requires the Commission, after the conclusion of the period for public hearings, to submit to the President a final report that includes: (1) a description of the Commission's findings and recommendations, including a description of changes made to the report as a result of public comment on the preliminary report; (2) reasons for such recommendations; and (3) a single legislative proposal (including legislation proposed to be enacted) to implement those recommendations for which legislation is necessary or appropriate. Requires such report to be made available to the public on the date of submission to the President. Requires the President to approve or disapprove the report. Directs the President: (1) if the report is approved, to submit the report to the Congress for legislative action; and (2) if the report is disapproved, to report the specific issues and objections, including the reasons for any changes recommended in the report, to the Commission and the Congress. Requires the Commission to consider any issues or objections raised by the President and permits modification of the report based on such issues and objections. Mandates submission of the final report (as modified, if modified) to the President and the Congress no later than 30 calendar days after receipt of the President's disapproval. (Sec. 6) Provides for congressional consideration of the reform proposals. (Sec. 7) Gives the Director of the Office of Management and Budget primary responsibility for implementation of the Commission's report and the Act enacted. Directs each affected Federal department and agency, as a part of its annual budget request, to transmit to the appropriate congressional committees its schedule for implementation of the provisions of the Act for each fiscal year. Requires, in addition, that the report contain an estimate of the total expenditures required and the cost savings to be achieved by each action, along with the Secretary's assessment of the effect of the action. Requires that the report also include a report of any activities that have been eliminated, consolidated, or transferred to other departments or agencies. Requires the Comptroller General to periodically report to the Congress and the President regarding the accomplishment, costs, timetable, and effectiveness of the implementation of any Act enacted to implement the reform proposals. (Sec. 8) Provides for any proceeds from the sale of assets of any department or agency resulting from the enactment of an Act to implement the reform proposals to be: (1) applied to reduce the Federal deficit; and (2) deposited in the Treasury and treated as general receipts.
Bill· SS. 583 (105th)referred
United States · United States Congress · 15 April 1997
Tax Filing on Tax Freedom Day Act of 1997 - Changes the date on which individual income taxes are due from April 15 to Tax Freedom Day (the day of the year to which the average citizen will have to work to pay income taxes).
Bill· SS. 579 (105th)referred
United States · United States Congress · 15 April 1997
Working Americans Wage Restoration Act - Amends the Internal Revenue Code to allow a deduction from adjusted gross income for Old Age, Survivors and Disability Insurance (OASDI) employee taxes, unless an individual claims the earned income credit. Raises the deduction for OASDI self-employment taxes. Reduces such deduction by 50 percent for self-employed individuals claiming the earned income credit.
Bill· SS. 575 (105th)referred
United States · United States Congress · 15 April 1997
Health Insurance Tax Equity for Self-Employed Act - Amends the Internal Revenue Code to increase the deduction allowed for health insurance costs for self-employed individuals to 100 percent.
Resolution· SRESS.Res. 74 (105th)referred
United States · United States Congress · 15 April 1997
Calls for the Republican majority to take up without delay a budget resolution that balances the budget by 2002, targets its tax relief on working and middle class families to the same degree as the President's budget proposal, and protects important domestic priorities such as Medicare, Medicaid, education, and the environment.
Resolution· SRESS.Res. 73 (105th)referred
United States · United States Congress · 15 April 1997
Expresses the sense of the Senate that: (1) in 1997, the Congress should provide tax relief for the American people, particularly for families with children, cut the capital gains tax, reduce the estate tax burden, and move toward a more fair and simple tax system; (2) the President should, by August 1, 1997, propose a plan to resolve the problems of the Internal Revenue Service; and (3) in 1997, the Congress should enact legislation imposing criminal penalties for unauthorized snooping in taxpayer files by Internal Revenue Service employees.
Bill· HRH.R. 1327 (105th)open
United States · United States Congress · 15 April 1997
Family Tax Relief Act of 1997 - Amends the Internal Revenue Code to establish a credit of $500 multiplied by the number of qualifying children (under the age of 18) of a taxpayer. Reduces such credit if the taxpayer's income exceeds a threshold amount.
Bill· HRH.R. 1333 (105th)open
United States · United States Congress · 15 April 1997
Working Americans Wage Restoration Act - Amends the Internal Revenue Code to allow a deduction from adjusted gross income for Old Age, Survivors and Disability Insurance (OASDI) employee taxes, unless an individual claims the earned income credit. Raises the deduction for OASDI self-employment taxes. Reduces such deduction by 50 percent for self-employed individuals claiming the earned income credit.
Bill· HRH.R. 1337 (105th)referred
United States · United States Congress · 15 April 1997
Haskell Indian Nations University and Southwestern Indian Polytechnic Institute Administrative Systems Act of 1997 - Provides that certain civil service laws relating to personnel management shall not apply to applicants for employment with, employees of, or positions in or under the Haskell Indian Nations University and the Southwestern Indian Polytechnic Institute. Directs the president of each of the respective institutions to prescribe by regulation alternative personnel management provisions. Disallows covering current employees except pursuant to a voluntary election. Directs the Secretary of the Interior to delegate to the president of each of the respective institutions procurement authority with respect to the conduct of the administrative functions of the university. Authorizes as appropriations to each of the respective institutions for FY 1998, and for each fiscal year thereafter: (1) the amount of funds made available by appropriations as operations funding for the administration of such institution for FY 1997; and (2) such additional sums as may be necessary for the operation of such institution pursuant to this Act.
Bill· HRH.R. 1340 (105th)referred
United States · United States Congress · 15 April 1997
TABLE OF CONTENTS: Title I: Corporate Tax and Other Provisions Subtitle A: Tax Provisions Subtitle B: Agricultural-Related Provisions Subtitle C: Other Subsidies Title II: Mineral Exploration and Development Subtitle A: Mineral Exploration and Development Subtitle B: Environmental Considerations of Mineral Exploration and Development Subtitle C: Abandoned Locatable Minerals Mine Reclamation Fund Subtitle D: Administrative and Miscellaneous Provisions Title III: Revenues Dedicated to Deficit Reduction Corporate Responsibility Act of 1997 - Title I: Corporate Tax and Other Provisions - Subtitle A: Tax Provisions - Amends the Internal Revenue Code to: (1) eliminate the exclusion of certain income of foreign sales corporations; (2) repeal alcohol fuel incentives; and (3) revise rules concerning the source of income from the sale of inventory property. Subtitle B: Agricultural-Related Provisions - Amends the Reclamation Project Act of 1939 to require the payment of the full cost for the delivery of water used for the production of surplus crops. (Sec. 112) Amends the Agricultural Trade Act of 1978 to repeal: (1) title III (Export Enhancement Program); and (2) the market promotion program provisions. (Sec. 114) Amends the Agricultural Act of 1949 to repeal tobacco price supports. Subtitle C: Other Subsidies - Amends the National Institute of Standards and Technology Act to eliminate the Advanced Technology Program. (Sec. 122) Amends the Tennessee Valley Authority Act of 1933 to declare that no appropriations are authorized to carry out the Act after September 30, 1997. (Sec. 123) Amends the Act commonly known as the National Forest Roads and Trails Act to prohibit: (1) the provision of effective purchaser road credits; and (2) Federal funding for any forest road principally used for logging. (Sec. 124) Prohibits the provision of Federal funds to, or for the benefit of, the International Monetary Fund, pursuant to the New Arrangements to Borrow of the International Monetary Fund. Title II: Mineral Exploration and Development - Subtitle A: Mineral Exploration and Development - Mineral Exploration and Development Act of 1997 - Sets forth guidelines for mineral exploration on public domain lands. Declares that holders of mining claims located or converted and maintained under this Act have the exclusive right of possession and use of the claimed land for mineral activities. (Sec. 205) Prescribes rules for mining claim location and use of public land surveys. Provides for administrative adjudication of conflicting claims. Mandates a specified location fee for every unpatented mining claim located after the date of enactment of this Act. (Sec. 206) Subjects existing unpatented mining claims, mill sites, and tunnel sites to the provisions of this Act ("converted mining claims"). (Sec. 207) Sets forth certain annual claim maintenance fees. Mandates that all monies received from such fees be deposited into the Abandoned Locatable Minerals Mine Reclamation Fund (established under this Act). (Sec. 208) States that failure to comply with the requirements of this Act shall be deemed conclusively to constitute forfeiture of the mining claim. (Sec. 209) Prescribes procedural guidelines for: (1) contesting a mining claim on the basis of discovery; and (2) demonstrating the continued sufficiency of a mining claim. Subtitle B: Environmental Considerations of Mineral Exploration and Development - Directs the Secretary of the Interior, and for National Forest System lands the Secretary of Agriculture (the Secretaries), to require that mineral activities on Federal lands be conducted in a manner that minimizes adverse impacts to the environment. Prescribes surface management guidelines for the granting of both an exploration and an operations permit. Requires applications for such permits to contain both an operations plan and a reclamation plan, and evidence of financial assurances. Limits an operations permit to a ten-year term (subject to renewal). (Sec. 215) Declares persons in violation of this Act ineligible for permits. Sets as a prerequisite to the issuance of any permit evidence of financial assurance payable to the United States for all lands to be affected by the mineral activities described in the permit application. (Sec. 217) Mandates that lands subject to mineral activities be restored to a condition capable of supporting their prior uses, or to other beneficial uses which conform to applicable land use plans. Sets forth reclamation standards applicable to mineral exploration. (Sec. 218) Declares that State standards for reclamation, bonding, inspection, and water or air quality which either meet or exceed Federal standards shall not be construed as inconsistent with this Act. Permits cooperative agreements between the States and the Secretary. Prohibits the Secretary from delegating authorities or responsibilities conferred under this Act to any State or its political subdivision. (Sec. 219) Requires the Secretaries, in preparing land use plans, to determine those areas deemed unsuitable for certain mineral activities. Requires withdrawal of such areas from mineral exploration and development. Subtitle C: Abandoned Locatable Minerals Mine Reclamation Fund - Establishes the Abandoned Locatable Minerals Mine Reclamation Fund (the Fund), to be administered by the Secretary of the Interior acting through the Director of the Office of Surface Mining Reclamation and Enforcement, for the reclamation and restoration of land and water resources adversely affected by past minerals activities on certain public lands. (Sec. 233) Restricts reclamation expenditures to Federal or Indian land and water resources that traverse or are contiguous to Federal or Indian lands where such resources have been affected by past mineral activities. Authorizes appropriations. (Sec. 236) Subjects the production of locatable minerals (or mineral concentrates or products derived from locatable minerals) from any mining claim under this Act to a royalty scheme of eight percent of the net smelter return. Subtitle D: Administrative and Miscellaneous Provisions - Amends the Mining and Minerals Policy Act of 1970 and the National Materials and Minerals Policy Research and Development Act of 1980 to direct the Secretary of Agriculture to implement minerals policy and actions to improve availability and analysis of mineral data in Federal land use decision making for National Forest System lands. (Sec. 242) Authorizes the Secretaries to establish and collect user fees to reimburse the United States for expenses incurred in administering this Act. (Sec. 243) Prescribes procedural guidelines for the publication of an application for an operations permit and the public participation requirements. (Sec. 244) Instructs the Secretaries to: (1) inspect mineral activities to ensure compliance with surface management requirements; and (2) require all operators to maintain a monitoring and evaluation system to identify compliance with them. Authorizes citizen suits to enforce compliance. (Sec. 246) Prescribes procedural guidelines for administrative and judicial review of agency actions. (Sec. 247) Sets forth enforcement guidelines and civil and criminal penalties for non-compliance. Provides transitional rules for: (1) new and preexisting claims; (2) claims that have not been converted; (3) contest proceedings; and (4) oil shale claims. (Sec. 251) Adjusts the dollar amounts established under this Act according to a certain inflation formula. (Sec. 255) Prohibits the issuance after January 4, 1995, of patents for vein, lode, placer, and mill site mining claims unless certain administrative requirements are met. (Sec. 256) Declares that the Multiple Minerals Development Act, and certain other Federal law, apply to all mining claims located or converted under this Act. (Sec. 257) Amends Federal law to subject all mineral materials deposits to disposal under the terms of the Materials Act of 1947 (eliminating the concept of uncommon varieties). Renames specified Federal law: (1) the Surface Resource Act of 1955; and (2) the Materials Act of 1947. Repeals the Building Stone Act and the Saline Placer Act. (Sec. 258) Declares this Act applicable to Federal lands that are used for beneficiation or processing activities for any mineral regardless of Federal title to the mineral. (Sec. 259) Requires recipients of funds under this Act to comply with the "Buy American Act." (Sec. 260) Expresses the sense of the Congress that such funds should be used to purchase only American-made equipment and products. (Sec. 261) Declares a person ineligible to receive any contract made with funds provided under this Act if the person has been judicially determined to have intentionally affixed a "Made in America" label to a product that is not U.S.-made. (Sec. 263) Declares that court-awarded compensation for a Federal taking under the fifth amendment of the Constitution shall be paid from the Fund. (Sec. 264) Directs the Secretary of the Interior to report annually to the Congress on the percentage of each mining claim held by a foreign firm. Title III: Revenues Dedicated to Deficit Reduction - Prohibits any changes in revenues or direct spending resulting from the enactment of this Act from being counted for purposes of specified provisions of the Emergency Deficit Control Act of 1985.
Bill· HRH.R. 1330 (105th)referred
United States · United States Congress · 15 April 1997
American Family Privacy Act of 1997 - Prohibits a Federal officer or employee from making available a social security account statement (or information contained in such a statement), a personal earnings and benefits estimate statement (or information contained in such a statement), a tax return, or tax return information of an individual: (1) through the Internet; or (2) without the individual's written consent, to a member of the public. Establishes the Commission on Privacy of Government Records to investigate: (1) the protection and privacy afforded by the Federal Government to the tax information (including any tax return and tax return information), social security information (including any social security account statement and personal earnings and benefits estimate statement), and other personal and confidential information with respect to individuals contained in Government records and documents; and (2) procedures and mechanisms through which an individual may be provided access to such information with respect to the individual without jeopardizing the individual's privacy.
Bill· HRH.R. 1338 (105th)referred
United States · United States Congress · 15 April 1997
Giving Incentive and Volunteer Empowerment (GIVE) Act - Amends the Internal Revenue Code to increase (to a specified percentage above the regularly allowed amount) the tax deduction for charitable contributions by allowing a taxpayer to elect to treat a contribution made not later than the tax return filing date for the taxable year as made on the last day of such taxable year. Allows individuals who do not itemize deductions a charitable contribution deduction to the extent the amount claimed exceeds $1,000 ($2,000 in the case of a joint return). Excepts charitable contribution deductions from the overall limitation on itemized deductions.
Bill· HRH.R. 1325 (105th)referred
United States · United States Congress · 15 April 1997
National Retail Sales Tax Act of 1997 - Repeals the income, estate, gift, and certain excise tax provisions of the Internal Revenue Code. (Sec. 4) Amends the Internal Revenue Code to impose a 15 percent tax on the use, consumption or enjoyment in the U.S. of any property or service produced or rendered within or without of the United States. Prohibits, subject to exception, imposing a tax on any property or service purchased for: (1) a business purpose in an active trade or business; or (2) export from the U.S. for use or consumption outside of the U.S., provided that the purchaser provided the seller with either an intermediate sales certificate or an export sales certificate. Defines "purchased for a business purpose in an active trade or business" as property or services: (1) purchased for resale; (2) purchased to produce property or services; or (3) purchased in furtherance of other bona fide business purposes. Sets forth rules relating to the obligation of governmental units and not-for-profit organizations to collect, remit, and pay taxes. Sets forth provisions concerning credits and refunds. Allows for general credits against the tax, including: (1) a used property credit; (2) a business use conversion credit; (3) an administration credit; (4) a compliance equipment cost credit; (5) a bad debt credit; (6) an insurance proceeds credit; and (7) a transition inventory credit. Defines such credits. Provides for installment payments of the tax on the purchase of a principal residence. Allows an eligible family unit to receive a sales tax rebate. Requires that a family member, to be counted for the purposes of determining family unit size, must: (1) if over two years old, have a bona fide Social Security number; and (2) be a lawful U.S. resident. Conditions that no individual shall be considered part of more than one family unit. Sets forth definitions and special rules concerning such things as: (1) foreign financial intermediation services; (2) financing leases; and (3) installment sales. Imposes a 15 percent tax on gaming services. Directs an administering State to administer, collect, and remit to the U.S. treasury the tax on gross payments for the use, consumption or enjoyment of taxable property or services within the State. Defines an administering State as one which maintains a specified conforming sales tax and enters into a specified cooperative agreement with the Secretary. Provides for administrative support for States. Sets forth provisions concerning, among other things: (1) monthly reports and payments; (2) records; (3) penalties; (4) appeals; (5) accounting; and (6) hobby activities. Authorizes the Secretary of the Treasury to establish an Office of Revenue Allocation to arbitrate any claims or disputes among States. (Sec. 5) Prohibits the authorizing of any appropriations for the Internal Revenue Service after FY 2001. Establishes in the Treasury: (1) an Excise Tax Bureau to administer any excise taxes not repealed by this Act; and (2) a Sales Tax Bureau to administer the national sales tax. (Sec. 6) Authorizes the Social Security Administration to collect and administer self-employment income and employment taxes beginning in 1999. (Sec. 7) Sets forth provisions concerning: (1) the self- employment tax; (2) the indexing of social security benefits; (3) compensating payments to individuals on fixed incomes; and (4) the interest rate on tax underpayments and overpayments. (Sec. 11) Requires a supermajority in the House of Representatives or the Senate to raise rates.
Bill· HRH.R. 1323 (105th)referred
United States · United States Congress · 15 April 1997
Tobacco Advertising Tax Reform Act - Amends the Internal Revenue Code to prohibit a deduction for the expenses of advertising tobacco products.
Bill· SS. 570 (105th)open
United States · United States Congress · 14 April 1997
Amends the Internal Revenue Code to exempt from the electronic fund transfer system for the collection of taxes businesses with an aggregate amount of depository taxes below an applicable dollar amount.
Resolution· HRESH.Res. 113 (105th)passed
United States · United States Congress · 14 April 1997
Sets forth the rule (modified closed) for the consideration of H.J. Res. 62 (Constitutional Amendment proposing tax limitations).
Bill· SS. 555 (105th)open
United States · United States Congress · 10 April 1997
Leaking Underground Storage Tank Trust Fund Amendments Act of 1997 - Amends the Solid Waste Disposal Act to require the Administrator of the Environmental Protection Agency (EPA) to distribute to States at least 85 percent of the funds appropriated to EPA from the Leaking Underground Storage Tank Trust Fund each fiscal year for the reasonable costs under cooperative agreements of: (1) State actions under the EPA program for petroleum release responses; (2) necessary administrative expenses directly related to corrective action and compensation programs under State financial responsibility requirements; (3) other costs of such programs in any instance, as determined by the State, in which an owner's or operator's financial resources (excluding resources provided by such programs) are inadequate to pay the costs of a corrective action without significantly impairing the ability to continue in business; (4) enforcement of an approved State or local underground storage tank (UST) program or similar provisions; and (5) State or local corrective actions pursuant to regulations regarding corrective action in response to UST releases. Prohibits use of such funds to provide financial assistance to an owner or operator in meeting regulatory requirements for upgrading of existing UST systems. Sets forth requirements for allocation of funds to States. Requires States to limit the proportion of such funds used to pay administrative expenses to a percentage that may be established by State law. Makes inapplicable to Trust Fund amounts provided to owners or operators under programs described in (2), above, provisions for recovery of petroleum release corrective or enforcement action costs.
Bill· SS. 546 (105th)open
United States · United States Congress · 10 April 1997
Northern Forest Stewardship Act - Authorizes the Secretary of Agriculture, at the request of the Governor of Maine, New Hampshire, New York, or Vermont, to: (1) provide technical assistance for sustainable forest management; (2) assist in coordinating ecological and economic research and implementation of interstate and Northern Forest Lands Council policies; and (3) provide technical and financial assistance for State conservation land planning and acquisition (authorizes appropriations), and rural community assistance. Expresses the sense of the Congress regarding: (1) the need to address certain tax policies that work against Northern Forest conservation; (2) liability exemption for private landowners who permit public use of their land; and (3) nongame conservation funding. Authorizes the Administrator of the Environmental Protection Agency, at the request of the Governor of Maine, New Hampshire, New York, or Vermont, to provide technical and financial assistance for Northern Forest water quality assessment. Authorizes specified appropriations.
Bill· SS. 548 (105th)open
United States · United States Congress · 10 April 1997
TABLE OF CONTENTS: Title I: General Expansion of Activities Title II: Tax Incentives for Dependent Care Child Care Expansion Act - Title I: General Expansion of Activities - Directs the Secretary of Health and Human Services to establish a small business child care grant program to assist States in providing funds to encourage the establishment and operation of employer-operated child care programs. Authorizes appropriations. (Sec. 102) Amends the Older Americans Act of 1965 and the Domestic Volunteer Service Act of 1973 (DVSA) to direct the Secretary of Labor (in carrying out the Older Americans Community Service Employment Program) and the Chief Executive Officer of the Corporation for National and Community Service, respectively, as well as any grantee or contractor, to take steps, including the development of appropriate special projects, to encourage the fullest participation of eligible older individuals (under DVSA, individuals age 55 or older) in projects to provide child care under such program. Requires that such child care projects, to the extent practicable, be carried out in communities with child care shortages. Title II: Tax Incentives for Dependent Care - Amends the Internal Revenue Code to increase the child and dependent care credit for specified low and middle income workers. Applies the home office tax deduction to the use of such home office for dependent care.
Bill· SS. 559 (105th)open
United States · United States Congress · 10 April 1997
TABLE OF CONTENTS: Title I: Tax Provisions Title II: Student Financial Aid Provisions Hope and Opportunity for Postsecondary Education Act of 1997 - Title I: Tax Provisions - Higher Education Tax Incentive Act of 1997 - Amends the Internal Revenue Code to establish a tax credit of up to $1,500 for qualified higher education expenses. Allows the credit: (1) for only the first two years of postsecondary education; and (2) only if an individual is an eligible student for at least one academic period during the year. Reduces such credit: (1) by the amount of any non-taxable Federal scholarship or grant assistance received; and (2) if adjusted gross income exceeds specified levels. Sets forth other rules concerning the credit, including denying the credit to an individual: (1) convicted of a drug offense; and (2) failing to maintain grade point average requirements. Prohibits the credit after December 31, 2000. (Sec. 103) Permits a limited deduction for qualified higher education expenses based on modified adjusted gross income for qualified higher education expenses. Prohibits taking both such deduction and the above credit. Prohibits the deduction after December 31, 2000. (Sec. 104) Revises provisions concerning the cancellation of certain student loans. (Sec. 105) Terminates, after December 31, 2000, the exclusion from gross income of employer-provided educational assistance. (Sec. 106) Includes in the general business credit, until December 31, 2000, a small business educational assistance credit equal to ten percent of qualified educational assistance expenses. Prohibits a deduction for that portion of such expenses otherwise allowable as a deduction which is equal to such credit. Permits election of a reduced credit. Title II: Student Financial Aid Provisions - Student Financial Aid Improvements Act of 1997 - Part A: Pell Grants -Amends the Higher Education Act of 1965 (HEA) to increase the maximum Pell grant award from $2,700 to $3,000, subject to specified award rules. Part B: Student Loan Provisions - Directs the Secretary of Education to recall from the reserve funds held by guaranty agencies specified minimum amounts in FY 1998 through 2002. Requires such recalled amounts to be: (1) in proportion to each guaranty agency's share of the total reserve funds held by guaranty agencies as of September 30, 1996; and (2) deposited in the Treasury. Requires each guaranty agency to transfer all reserve funds that it holds to a restricted account and invest those funds in U.S. Government securities specified by the Secretary. Prohibits a guaranty agency from using any restricted account funds for any purpose without the express permission of the Secretary, with specified exceptions for limited amounts of working capital to use for certain operational expenses. Provides that non-liquid reserve fund assets, as well as any liquid assets remaining in a guaranty agency's restricted account after the recalls, remain U.S. property, may only be used for purposes that the Secretary determines are appropriate, and are be subject to recall by the Secretary. (Sec. 222) Provides borrowers under the Federal Family Education Loan (FFEL) program with certain extended and graduated repayment options currently available to Direct Loan program borrowers, including the option to change repayment plans. Directs the Secretary to ensure that the repayment plans offered to FFEL borrowers are comparable to Direct Loan repayment plans. (Sec. 223) Reduces the applicable interest rate on all subsidized and unsubsidized FFEL and Direct Loans during in-school, grace, and deferment periods to the same rate as the borrowing rate of the Department of Education, but retains current cap levels on such interest rates. Specifies that the interest rate used to determine the rebate of excess interest under specified HEA is not to be used to change special allowance payments for the period affected by the rebate. (Sec. 224) Revises specified HEA provisions to reduce the lenders' insurance rate from 98 to 95 percent. (Sec. 225) Eliminates the one percent insurance premium charged to a FFEL borrower at the time of loan origination. Reduces FFEL origination fees on subsidized FFELs from three percent to two percent. Reduces the loan fee charged on Direct Loans from four percent to three percent for unsubsidized Direct Loans, and from four percent to two percent for subsidized Direct Loans. (Sec. 226) Revises HEA provisions relating to the role of the guaranty agency in the FFEL program. Declares that the Secretary is the sole guarantor of FFELs. Authorizes the Secretary to enter into an agreement with a guaranty agency to insure loans, with the guaranty agency acting as the agent of the Secretary. Allows any guaranty agency that had an agreement with the Secretary under specified provisions on the day before the date of enactment of this Act to enter into an initial agreement with the Secretary. Makes all existing guaranty agency agreements expire within 180 days of such date of enactment. Replaces outstanding loan insurance issued by the guaranty agency by loan insurance issued by the Secretary. Relieves the guaranty agency of any further liability on the loans. Authorizes interim administration measures necessary for the efficient transfer of such loan insurance function. Makes the new guaranty agreements effective for five years, and renewable by the Secretary for successive five-year periods, but authorizes the Secretary to terminate the agreements prior to expiration under certain circumstances. Authorizes the Secretary, after the initial agreement has ended, to enter into: (1) another agreement with that guaranty agency; (2) an alternate agreement with a different guaranty agency; or (3) one or more contracts under specified provisions, under which contractors would carry out one or more of the functions formerly performed by the guaranty agency. Requires the agreement between the Secretary and a guaranty agency to specify the responsibilities of the guaranty agency, if any, with respect to certain functions. Authorizes the Secretary to permit a guaranty agency to engage in other businesses, previously purchased or developed with reserve funds, that relate to the FFEL program. Provides that, under such agreements, guaranty agencies shall receive specified fees and revenues. Permits guaranty agencies to retain a share of their net revenues for activities in support of postsecondary education. Requires such share to be calculated and approved by the Secretary after determining an adequate level of economic incentive for guaranty agencies to maximize their efficiency, in an amount not to exceed 50 percent of guaranty agency net revenues. Requires guaranty agencies to carry out their responsibilities under the agreement in accordance with performance standards set by the Secretary and uniformly applied to all guaranty agencies. Directs the Secretary to compare the performance of the guaranty agencies with one another, and publicly disseminate such comparison. Establishes fines for guaranty agencies that fail to achieve a specified level of performance on one or more performance standards. Requires the guaranty agency, if its failure resulted in a financial loss to the United States, to indemnify the Secretary for that loss. Termination of a guaranty agency's agreement prior to the expiration date either automatically under certain circumstances or upon the Secretary's determination that the guaranty agency has substantially failed to achieve an acceptable level of performance. Grants an exemption to lenders with small FFEL portfolios, by requiring only eligible lenders that originate or hold more than $5 million in FFELs during an annual audit period to submit to compliance audit for that period. (Sec. 227) Repeals specified HEA provisions which require a State to pay to the Secretary an annual amount that represents the State's share of risk for high default rates at institutions within the State. (Sec. 228) Revises HEA provisions relating to FFEL consolidation loans. (Sec. 229) Authorizes the Secretary to enter into one or more contracts to carry out any of the functions that otherwise would be carried out by a guaranty agency. (Sec. 230) Revises the definition of an eligible lender to require lenders to offer uniform terms and conditions to all borrowers taking out the same type of FFEL loans. (Sec. 231) Requires computation of special allowance rates at the same time and in the same manner as student loan interest rates (annually rather than quarterly). (Sec. 232) Revises provisions relating to the Student Loan Marketing Association (Sallie Mae) and its payment of an offset fee on loans it holds. (Sec. 233) Limits the payment of a specified transition fee to: (1) institutions or consortia in their first year of participation in the Direct Loan program; and (2) an amount not more than an average of $10 per borrower at such institutions. (Sec. 234) Sets funding levels through FY 2002 for mandatory administrative expenses for the student financial aid programs, including the Direct Loan program, at levels lower than the current baseline. Part C: Need Analysis and General Provisions - Revises provisions for calculation of a postsecondary student's need for assistance under HEA title IV. (Provides, in various ways, that students' future eligibility for title IV assistance not be affected by their families' use of the HOPE Scholarship tax credit or the education and training tax deduction.) (Sec. 242) Makes the income protection allowance (IPA) for independent students without dependents (other than a spouse) comparable to those used for parents of dependent students and for independent students with dependents. Permits updating IPA calculation to reflect inflation. (Sec. 243) Requires the Secretary to define certain education-related terms for purposes of the HOPE Scholarship tax credit and the education and training tax deduction provided under specified provisions of the Internal Revenue Code. Makes inapplicable to such regulations specified HEA provisions relating to a deadline for publication of regulations in final form. (Sec. 244) Extends the FFEL program and certain other HEA title IV student assistance provisions through FY 2002. Part D: Effective Dates - Sets forth the effective dates for specified provisions of this Act.
Bill· SS. 560 (105th)referred
United States · United States Congress · 10 April 1997
TABLE OF CONTENTS: Part A: Pell Grants Part B: Student Loan Provisions Part C: Need Analysis and General Provisions Part D: Effective Dates Student Financial Aid Improvements Act of 1997 - Title I: Student Financial Aid Provisions - Part A: Pell Grants - Amends the Higher Education Act of 1965 (HEA) to increase the maximum Pell grant award from $2,700 to $3,000, subject to specified award rules. Part B: Student Loan Provisions - Directs the Secretary of Education to recall from the reserve funds held by guaranty agencies specified minimum amounts in FY 1998 through 2002. Requires such recalled amounts to be: (1) in proportion to each guaranty agency's share of the total reserve funds held by guaranty agencies as of September 30, 1996; and (2) deposited in the Treasury. Requires each guaranty agency to transfer all reserve funds that it holds to a restricted account and invest those funds in U.S. Government securities specified by the Secretary. Prohibits a guaranty agency from using any restricted account funds for any purpose without the express permission of the Secretary, with specified exceptions for limited amounts of working capital to use for certain operational expenses. Provides that non-liquid reserve fund assets, as well as any liquid assets remaining in a guaranty agency's restricted account after the recalls, remain U.S. property, may only be used for purposes that the Secretary determines are appropriate, and are be subject to recall by the Secretary. (Sec. 122) Provides borrowers under the Federal Family Education Loan (FFEL) program with certain extended and graduated repayment options currently available to Direct Loan program borrowers, including the option to change repayment plans. Directs the Secretary to ensure that the repayment plans offered to FFEL borrowers are comparable to Direct Loan repayment plans. (Sec. 123) Reduces the applicable interest rate on all subsidized and unsubsidized FFEL and Direct Loans during in-school, grace, and deferment periods to the same rate as the borrowing rate of the Department of Education, but retains current cap levels on such interest rates. Specifies that the interest rate used to determine the rebate of excess interest under specified HEA is not to be used to change special allowance payments for the period affected by the rebate. (Sec. 124) Revises specified HEA provisions to reduce the lenders' insurance rate from 98 to 95 percent. (Sec. 125) Eliminates the one percent insurance premium charged to a FFEL borrower at the time of loan origination. Reduces FFEL origination fees on subsidized FFELs from three percent to two percent. Reduces the loan fee charged on Direct Loans from four percent to three percent for unsubsidized Direct Loans, and from four percent to two percent for subsidized Direct Loans. (Sec. 126) Revises HEA provisions relating to role of the guaranty agency in the FFEL program. Declares that the Secretary is the sole guarantor of FFELs. Authorizes the Secretary to enter into an agreement with a guaranty agency to insure loans, with the guaranty agency acting as the agent of the Secretary. Allows any guaranty agency that had an agreement with the Secretary under specified provisions on the day before the date of enactment of this Act to enter into an initial agreement with the Secretary. Makes all existing guaranty agency agreements expire within 180 days of such date of enactment. Replaces outstanding loan insurance issued by the guaranty agency by loan insurance issued by the Secretary. Relieves the guaranty agency of any further liability on the loans. Authorizes interim administration measures necessary for the efficient transfer of such loan insurance function. Makes the new guaranty agreements effective for five years, and renewable by the Secretary for successive five-year periods, but authorizes the Secretary to terminate the agreements prior to expiration under certain circumstances. Authorizes the Secretary, after the initial agreement has ended, to enter into: (1) another agreement with that guaranty agency; (2) an alternate agreement with a different guaranty agency; or (3) one or more contracts under specifed provisions, under which contractors would carry out one or more of the functions formerly performed by the guaranty agency. Requires the agreement between the Secretary and a guaranty agency to specify the responsibilities of the guaranty agency, if any, with respect to certain functions. Authorizes the Secretary to permit a guaranty agency to engage in other businesses, previously purchased or developed with reserve funds, that relate to the FFEL program. Provides that, under such agreements, guaranty agencies shall receive specified fees and revenues. Permits guaranty agencies to retain a share of their net revenues for activities in support of postsecondary education. Requires such share to be calculated and approved by the Secretary after determining an adequate level of economic incentive for guaranty agencies to maximize their efficiency, in an amount not to exceed 50 percent of guaranty agency net revenues. Requires guaranty agencies to carry out their responsibilities under the agreement in accordance with performance standards set by the Secretary and uniformly applied to all guaranty agencies. Directs the Secretary to compare the performance of the guaranty agencies with one another, and publicly disseminate such comparison. Establishes fines for guaranty agencies that fail to achieve a specified level of performance on one or more performance standards. Requires the guaranty agency, if its failure resulted in a financial loss to the United States, to indemnify the Secretary for that loss. Termination of a guaranty agency's agreement prior to the expiration date either automatically under certain circumstances or upon the Secretary's determination that the guaranty agency has substantially failed to achieve an acceptable level of performance. Grants an exemption to lenders with small FFEL portfolios, by requiring only eligible lenders that originate or hold more than $5 million in FFELs during an annual audit period to submit to compliance audit for that period. (Sec. 127) Repeals specified HEA provisions which require a State to pay to the Secretary an annual amount that represents the State's share of risk for high default rates at institutions within the State. (Sec. 128) Revises HEA provisions relating to FFEL consolidation loans. (Sec. 129) Authorizes the Secretary to enter into one or more contracts to carry out any of the functions that otherwise would be carried out by a guaranty agency. (Sec. 130) Revises the definition of an eligible lender to require lenders to offer uniform terms and conditions to all borrowers taking out the same type of FFEL loans. (Sec. 131) Requires computation of special allowance rates at the same time and in the same manner as student loan interest rates (annually rather than quarterly). (Sec. 132) Revises provisions relating to the Student Loan Marketing Association (Sallie Mae) and its payment of an offset fee on loans it holds. (Sec. 133) Limits the payment of a specified transition fee to: (1) institutions or consortia in their first year of participation in the Direct Loan program; and (2) an amount not more than an average of $10 per borrower at such institutions. (Sec. 134) Sets funding levels through FY 2002 for mandatory administrative expenses for the student financial aid programs, including the Direct Loan program, at levels lower than the current baseline. Part C: Need Analysis and General Provisions - Revises provisions for calculation of a postsecondary student's need for assistance under HEA title IV. (Provides, in various ways, that students' future eligibility for title IV assistance not be affected by their families' use of the HOPE Scholarship tax credit or the education and training tax deduction.) (Sec. 142) Makes the income protection allowance (IPA) for independent students without dependents (other than a spouse) comparable to those used for parents of dependent students and for independent students with dependents. Permits updating IPA calculation to reflect inflation. (Sec. 143) Requires the Secretary to define certain education-related terms for purposes of the HOPE Scholarship tax credit and the education and training tax deduction provided under specified provisions of the Internal Revenue Code. Makes inapplicable to such regulations specified HEA provisions relating to a deadline for publication of regulations in final form. (Sec. 144) Extends the FFEL program and certain other HEA title IV student assistance provisions through FY 2002. Part D: Effective Dates - Sets forth the effective dates for specified provisions of this Act.
Bill· SS. 556 (105th)referred
United States · United States Congress · 10 April 1997
Requires the Secretary of Transportation to ensure that, in each fiscal year, each State's percentage of the total apportionments to all States from the Mass Transit Account of the Highway Trust Fund is not less than 80 percent of the State's estimated tax payment attributable to highway users in the State paid into that Account in the most recent year for which data are available. Provides an exception for any State whose contribution to such Account in the applicable fiscal year is greater than or equal to $50 million.
Bill· SS. 552 (105th)referred
United States · United States Congress · 10 April 1997
TABLE OF CONTENTS: Title I: Estate Tax Provisions Title II: Income Tax Treatment Family Forestland Preservation Tax Act of 1997 - Title I: Estate Tax Provisions - Amends the Internal Revenue Code to exclude from a gross estate, for estate tax purposes, the value of a qualified conservation contribution. Provides a special estate tax valuation based on the use of a decedent's forestland in timber operations. Provides for the recapture of estate tax if such real property is disposed of by an heir or devisee and for failure to use the property in timber operations. Title II: Income Tax Treatment - Provides taxpayers a partial inflation adjustment for the deduction from gross income for qualified timber gain. Allows such deduction in computing adjusted gross income. Excludes from gross income the applicable percentage of qualified timber gain from the sale or exchange of property used in timber operations to a governmental unit for conservation purposes. Excludes from conditions of the material participation rules, for purposes of the passive loss limitations, closely held timber activity if the aggregate hours devoted to management of the activity for any year is generally fewer than 100 hours.
PreviousPage 14 of 15Next