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751 records in US in 1997
United States · United States Congress · 10 April 1997
Amends the Internal Revenue Code to increase the gift tax exclusion from $10,000 to $25,000.
United States · United States Congress · 10 April 1997
Amends the Internal Revenue Code to provide that cash rental of farmland to a member of the decedent's family, or a member of the decedent's spouse's family, for a qualified use will not cause recapture of the special estate tax valuation.
United States · United States Congress · 10 April 1997
National Institute of Standards and Technology Authorization Act of 1997 - Authorizes appropriations for FY 1998 and 1999 for the National Institute of Standards and Technology (NIST) for: (1) the Scientific and Technical Research and Services laboratories; (2) the Malcolm Baldrige National Quality Program (3) construction and maintenance of NIST facilities; (4) the Under Secretary for Technology and the Office of Technology Policy; and (5) the Industrial Technology Services. Prohibits funds authorized for construction and maintenance of facilities for FY 1999 from being obligated unless the Secretary of Commerce has certified to the House Committee on Science and the Senate Committee on Commerce, Science, and Transportation that the obligation of funds is consistent with a plan for meeting the facilities needs of NIST that the Secretary has transmitted to those committees. (Sec. 6) Permits a Regional Center for the Transfer of Manufacturing Technology that would cease to be eligible to receive support under the National Institute of Standards and Technology Act during FY 1998 or 1999, to receive funding for two additional years after the date on which it would have ceased to be eligible for funding if a positive evaluation is conducted as provided under such Act. Limits funding for a fiscal year to not exceed the proportion of the Center's capital and annual operating and maintenance costs for the immediately preceding fiscal year. (Sec. 7) Prohibits funds authorized by this Act, or any other Act enacted before the enactment of this Act, from being used for the Next Generation Internet. (Sec. 8) Prohibits the use of any funds authorized under this Act from being used for any lobbying activity, with the exception of not preventing U.S. officers or employees, or of its departments or agencies, from communicating to Members of Congress on the request of any Member or to the Congress, through the proper channels, requests for legislation or appropriations which they deem necessary for the efficient conduct of the public business. Excludes from NIST awards for five years any person who received project funds not subject to competitive merit-based awards. (Exempts persons who are members of a law-specified class.) (Sec. 9) Requires that if any funds authorized by this Act are subject to a reprogramming action that requires notice to be provided to the House and Senate Appropriations Committees, notice of such action shall concurrently be provided to the House Committee on Science and the Senate Committee on Commerce, Science, and Transportation. Directs the Secretary of Commerce to provide notice not later than 15 days before any major reorganization of any NIST program, project, or activity. (Sec. 10) Expresses the sense of the Congress that NIST should: (1) give high priority to correcting all two-digit date-related problems in its computer systems to ensure that those systems continue to operate effectively in the year 2000 and beyond; (2) assess immediately the extent of the risk to NIST operations posed by the problems, and plan and budget for achieving Year 2000 compliance for all its mission-critical systems; and (3) develop contingency plans for those systems that NIST is unable to correct in time.
United States · United States Congress · 10 April 1997
TABLE OF CONTENTS: Title I: Surface Transportation Title II: Highway Safety Title III: Federal Mass Transportation Amendments of 1997 Title IV: Motor Carrier Safety Title V: Infrastructure Credit Enhancement Title VI: Research Part A: Programs and Activities Part B: Intelligent Transportation Systems Act of 1997 Title VII: Revenue Title VIII: Rail Passenger Programs National Economic Crossroads Transportation Efficiency Act of 1997 - Title I: Surface Transportation - Surface Transportation Act of 1997 - Authorizes appropriations from the Highway Trust Fund (HTF) for: (1) the National Highway System (NHS); (2) the Interstate Maintenance Program (IM); (3) the Surface Transportation Program (STP); (4) the Congestion Mitigation and Air Quality Improvement Program (CMAQ); (5) the Bridge Program; (6) the Federal Lands Highway Program (FLHP); (7) infrastructure safety; (8) the Integrated Safety Fund; (9) the Recreational Trails Program; and (10) university transportation centers. (Sec. 1003) Includes among eligible NHS projects: (1) specified capital improvements to National Railroad Passenger Corporation or publicly owned intercity passenger rail lines; (2) natural habitat mitigation; and (3) infrastructure-based Intelligent Transportation Systems capital improvements. (Sec. 1004) Revises: (1) the formulas for the NHS, CMAQ, and STP apportionments; (2) the CMAQ formulas to provide apportionment of additional funding to States with carbon monoxide or particulate matter pollution; and (3) the minimum allocation provision. Authorizes: (1) funding for rehabilitation of the Woodrow Wilson Memorial Bridge and for costs related to construction of a new bridge; and (2) the Secretary of Transportation (Secretary) to reimburse the Office of Inspector General of the Department of Transportation (DOT) for conducting annual HTF audits. Authorizes appropriations. (Sec. 1005) Establishes levels for annual apportionments such that each State is guaranteed to receive at least a certain percentage of total apportionments for each year for specified purposes or programs. (Sec. 1006) Amends provisions regarding Federal and State responsibilities for projects to: (1) repeal a 15 percent cost limitation on estimates for construction engineering; (2) combine the current two-step process for project approval and execution of a project agreement; (3) direct the Secretary to require a financial plan for any project with an estimated total cost of $1 billion or more; and (4) permit States to use phase construction to meet safety considerations. Extends Davis-Bacon Act wage protections applicable to highway construction projects to the same workers employed on any project eligible for funding under title 23 of the U.S. Code, with exceptions. (Sec. 1007) Amends provisions regarding: (1) real property acquisition and corridor preservation; (2) credit for donated lands; and (3) income from airspace rights-of-way. (Sec. 1009) Repeals: (1) requirements for the Secretary to issue Interstate maintenance guidelines and for States to annually certify that they have a maintenance program in place that meets such guidelines; and (2) the separate Interstate System (IS) preventive maintenance eligibility standard. Expands IM eligibility to include certain Interstate highway reconstruction and infrastructure-based capital improvements. (Sec. 1011) Reauthorizes the current Interstate 4R discretionary program. (Sec. 1012) Modifies provisions regarding emergency relief to: (1) reduce the Federal share payable on emergency relief projects; and (2) shorten the time period in which States receive a 100 percent Federal share. (Sec. 1013) Removes prohibitions against Federal participation in the initial construction of a toll highway, bridge, or tunnel on the IS or in the reconstruction of a toll-free highway and its conversion to a toll facility. Eliminates a tolling pilot project. (Sec. 1014) Expands STP eligibility. Eliminates the safety set-aside from the STP program. Replaces the current quarterly, project-by-project State certification and notification requirements with an annual, program-wide approval. Extends the allocation of obligation authority to urbanized areas through the life of the reauthorization. Requires that each State and metropolitan planning organization (MPO) ensure the fair and equitable treatment of central cities of over 200,000 population. (Sec. 1015) Amends metropolitan planning provisions to direct that: (1) MPO transportation plans and programs for urbanized areas provide for integrated management of transportation systems and facilities; and (2) in designating MPOs, local governments represent 51 percent of the affected population. Permits redesignation under procedures established by State law. Directs that policy boards of MPOs include local officials, officials of certain public agencies, and appropriate State officials. Amends provisions regarding: (1) metropolitan planning area boundaries; and (2) the metropolitan transportation improvement program (TIP). Requires the creation of a congestion management system within transportation management areas (TMAs). Prohibits Federal funding for any highway project that will result in a significant increase in single-occupant vehicles (SOVs) for a TMA classified as nonattainment for ozone, carbon monoxide, or particulate matter, with exceptions. (Sec. 1016) Amends statewide planning provisions. Requires the State to: (1) develop a transportation plan, with a minimum 20-year forecast period, that provides for the development and implementation of the State's intermodal transportation System, in cooperation or consultation with MPOs and local elected transportation officials; and (2) identify transportation strategies. (Sec. 1017) Encourages States to: (1) reserve training slots on their Federal-aid contracts for welfare recipients; and (2) implement preferences for employment of welfare recipients and persons residing in Empowerment Zones and Enterprise Communities. Declares that the Virgin Islands should implement a preference for employment of local workers. Authorizes the Secretary to develop, conduct, and administer technology training and to develop and fund Summer Transportation Institutes. Directs the Secretary to establish an assistance program to increase participation by certain minority institutions of higher education in grants and cooperative agreements awarded for research and planning. (Sec. 1018) Requires that: (1) at least ten percent of the funds authorized to be appropriated for specified programs under this Act be expended with small business concerns owned and controlled by socially and economically disadvantaged individuals; (2) each State annually survey and compile a list of such concerns; and (3) the Secretary establish minimum uniform criteria for State government use in certifying whether a concern qualifies. (Sec. 1019) Modifies the Highway Bridge Replacement and Rehabilitation Program. Expands eligibility to include scour countermeasures. Reauthorizes the bridge discretionary program. (Sec. 1020) Expands CMAQ eligibility to include projects in nonattainment areas for particulate matter. Limits CMAQ eligibility to nonattainment and maintenance areas that were classified as such under the Clean Air Act. Excludes projects funded with CMAQ apportionments from the list of safety projects eligible for 100 percent Federal participation. (Sec. 1021) Reauthorizes provisions regarding IS reimbursement. Makes permanent the State Infrastructure Bank Pilot Program authorized for FY 1996 and 1997 in the National Highway System Designation Act of 1995. (Sec. 1023) Directs the Secretary to carry out a National Scenic Byways Program. (Sec. 1024) Sets forth: (1) eligible railway-highway crossing uses of apportioned funds; and (2) a new apportionment formula for railway-highway crossing funds. Requires States to report to DOT on completed railway-highway crossing projects. Expands the protective devices set-aside to include enforcement and education efforts. (Sec. 1025) Repeals: (1) a restriction which applies the Federal-non-Federal matching rate to each payment that a State receives; (2) a provision concerning the use of motor vehicle taxes to fund highway construction projects; and (3) a law relating to bridge commissions and Federal approval of their membership. Permits reimbursement of eligible indirect costs to State and local governments. (Sec. 1026) Amends planning and agency coordination provisions to direct the Secretary, in cooperation with the Secretary of the appropriate Federal land managing agency, to develop transportation planning procedures which are consistent with the metropolitan and Statewide planning processes. Establishes a national bridge program for replacing or rehabilitating deficient Indian reservation road bridges. (Sec. 1027) Includes the construction of pedestrian walkways as an eligible use of States' NHS apportionments under the same criteria by which bicycle transportation facilities are eligible. Removes a restriction against safely accommodating bicycles on highway bridges located on fully access-controlled highways. Amends planning provisions to require that: (1) consideration be given to bicyclists and pedestrians in the comprehensive statewide and metropolitan planning processes; and (2) the inclusion of bicycle transportation facilities and pedestrian walkways be considered in conjunction with all new construction and reconstruction of transportation facilities, with exceptions. (Sec. 1028) Incorporates the Recreational Trails Program (enacted into law as the National Recreational Trails Fund Act, Title I of the Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA)), into the Federal-aid highway program, but repeals provisions regarding the National Recreational Trails Advisory Committee. Requires States to establish State trail advisory committees. Requires that: (1) at least 50 percent of the funds received annually by a State be used to facilitate the use of trails for diverse recreational purposes; and (2) States give priority to project proposals that provide for the redesign, reconstruction, nonroutine maintenance, or relocation of existing trails to benefit, or mitigate the impact on, the environment. Limits the Federal share payable for Recreational Trails Program projects to 50 percent, with exceptions. (Sec. 1029) Amends provisions regarding the international highway transportation outreach program to authorize: (1) the Secretary to engage in activities to promote U.S. highway transportation goods and services internationally and to gather and disseminate information on foreign transportation markets and industries; and (2) the use of certain funds to reimburse the Federal Highway Administration for employee salaries and benefits. (Sec. 1030) Directs the Secretary, subject to specified limitations, to: (1) make incentive grants to States and MPOs that share a common border with Canada or Mexico; and (2) make grants to States for the purpose of performing planning for the efficient movement of goods along and within international and interstate trade corridors. Authorizes multistate agreements for trade corridor planning. Establishes a border gateway pilot program. Authorizes appropriations. (Sec. 1031) Amends the Appalachian Regional Development Act of 1965 to: (1) authorize appropriations and to limit eligibility for such funds to the development highway system authorized as of September 30, 1996; (2) provide for reallocation of funds not expended by a State within four years; (3) raise the Federal share payable regarding any pre-financed development highway project; and (4) authorize the deduction of up to 3.75 percent of funds authorized for Appalachian Regional Commission expenses in administering such funds. (Sec. 1032) Amends ISTEA to: (1) increase the number of value (formerly, congestion) pricing pilot programs eligible for funding and the Federal share payable on any project funded under the program; (2) require the Secretary to fund pre-implementation costs; (3) make the three-year funding limitation inapplicable to the pre-implementation stage; (4) authorize the use of toll revenues generated by pilot projects for any surface transportation purpose; (5) remove the three-program cap on the number of value pricing programs on which the Secretary shall allow the use of tolls on the IS; (6) require any value pricing pilot program to fully consider the potential effects of such projects on drivers of all income levels and develop mitigation measures to deal with potential adverse effects on low income drivers; and (7) eliminate requirements for the Secretary to annually report to the Congress on motor fuel tax enforcement activities and the expenditure of funds regarding highway use tax evasion projects and on increased enforcement activities to be financed with funds allocated by the Secretary to the Internal Revenue Service. Title II: Highway Safety - Highway Safety Act of 1997 - Amends highway safety program provisions to: (1) raise the minimum annual apportionment to the Secretary of the Interior; (2) allow program grants to be made to Indian tribes in Indian country; and (3) authorize the Secretary to periodically conduct a rulemaking process to identify highway safety programs that are highly effective and direct the States to consider such programs when developing their programs. Modifies safety incentive grant provisions. Establishes a drunk and impaired driving incentive program (which replaces a similar program when its terms expire at the end of FY 1997). Sets forth provisions regarding basic and supplemental grants. Establishes incentive programs to: (1) increase safety belt and child safety seat use; and (2) improve data systems and identify priorities for State and local highway and traffic safety programs and State drugged driving laws and related programs. (Sec. 2003) Adds provisions to the National Driver Register (NDR) statute to: (1) authorize the Secretary to decide whether to enter into an agreement with an organization representing State interests to manage, administer, and operate NDR's computer timeshare and user assistance functions; (2) extend participation to specified other Federal departments or agencies, such as the State Department; and (3) allow Federal agencies authorized to receive NDR information to make their requests and receive the information directly from NDR. (Sec. 2004) Authorizes appropriations out of the HTF for: (1) consolidated State highway safety programs; (2) National Highway Traffic Safety Administration operations and research; and (3) NDR. Title III: Federal Mass Transportation Amendments of 1997 - Federal Mass Transportation Amendments of 1997 - Amends Federal mass transportation law to redefine the term "capital project" to include as eligible project costs for Federal mass transportation project grant assistance: (1) pre-revenue startup costs and environmental mitigation associated with the acquisition or construction of mass transportation facilities; (2) Intelligent Transportation Systems; (3) preventive maintenance; (4) leasing of equipment and facilities; (5) joint mass transportation development projects; (6) mass transportation projects that meet the special needs of the elderly and disabled individuals; (7) new and extended fixed guideway systems, as well as the development of corridors to support them; (8) vehicles and facilities that are used to provide intercity passenger service by bus or rail; (9) access for bicycles to mass transportation facilities; (10) the repayment of the principal and interest of bonds used for capital projects; (11) crime prevention and security; and (12) acquiring non-fixed route paratransit transportation service to comply with the Americans with Disabilities Act of 1990. (Sec. 3004) Requires metropolitan planning organizations (MPOs) to develop, in a fair and equitable manner, transportation plans and programs for State urbanized areas that provide for the development and integrated management and operation of transportation systems and facilities that will function as an intermodal transportation system for the metropolitan area, the State, and the United States. Reduces the threshold for designating an MPO for an urbanized area with a population of over 50,000, by requiring that representatives of local governments with only 51 percent (currently, 75 percent) of the affected area must support such designation. (Sec. 3006) Requires the transfer of certain highway and mass transportation funds to the Secretary of Transportation. (Sec. 3007) Makes changes to certain State transportation planning requirements to conform to this Act. Excludes the Northern Mariana Islands, Guam, American Samoa, or the Virgin Islands from such requirements. (Sec. 3008) Authorizes the Secretary to make urbanized area formula grants (formerly block grants) for: (1) capital projects; (2) planning; (3) financing operating costs of equipment and facilities used in mass transportation in urbanized areas with a population of less than 200,000; (4) the transportation cooperative research program; (5) university transportation centers; (6) training; (7) research; and (8) technology transfer. (Sec. 3009) Repeals the mass transit account block grant program. (Sec. 3010) Authorizes the Secretary to make major capital investment grants (formerly discretionary grants and loans) to assist State and local governmental authorities in financing capital projects for new fixed guideway systems and extensions to existing systems. Terminates: (1) other discretionary capital transportation projects, including the bus program; and (2) the Secretary's authority to make loans for such projects. (Sec. 3011) Converts the grant and loan program for the special needs of elderly individuals and disabled individuals into a program of formula grants for such purposes to a State's chief executive officer for allocation to private nonprofit entities and governmental authorities. Terminates the Secretary's current authority to make loans for such projects. (Sec. 3012) Declares that four percent of rural formula program funds shall be available for the Rural Transportation Assistance Program (RTAP) (thereby moving RTAP from the Transit Planning and Research Program to the formula program for other than urbanized areas). Authorizes States to use certain earmarked rural formula funds for the Transit Cooperative Research Program (TCRP) and for training. Includes intercity rail as an eligible activity for rural formula program funds. Terminates the intercity bus services set-aside program. (Sec. 3013) Terminates the Industry Technical Panel. (Sec. 3014) Revises the composition of the governing board of the TCRP to include one member from the Federal Transit Administration (FTA). (Sec. 3015) Authorizes the Secretary to enter into grants, contracts, and cooperative agreements with consortia (public or private organizations which provide mass transportation service to the public) to promote the early deployment of innovation in mass transportation technology, services, management, or operational practices. Authorizes the Secretary to engage in activities to: (1) inform the U.S. mass transportation community about technological innovations available in the international marketplace; and (2) afford domestic businesses the opportunity to become globally competitive in the export of mass transportation products and services. (Sec. 3016) Changes the name of the National Mass Transportation Institute to the National Transit Institute (an institute established by Rutgers University). Revises the course instruction provided by the Institute to Federal, State, and local transportation employees. (Sec. 3021) Authorizes the Secretary to make grants to States, local governmental authorities, and private non-profit organizations to finance transportation services to transport economically disadvantaged persons to jobs and employment-related activities. (Sec. 3024) Makes surplus U.S. real property available for a transit purpose or as a source of materials for the construction of transit facilities. (Sec. 3025) Requires financial assistance under this Act to be obtained on a competitive basis. (Sec. 3027) Increases the amount of capital project funds that can be used for project oversight activities. (Sec. 3032) Authorizes the Secretary, among other things, to: (1) charge amounts to cover the costs of training or conferences sponsored by the FTA to promote mass transportation; and (2) perform by contract engineering or other services in connection with capital projects for States, local governmental authorities, recipients of Federal funding, or cooperating foreign countries. (Sec. 3034) Apportions a specified amount of formula grant funds for the access to jobs and training program. Earmarks specified percentages of funds for: (1) urbanized area formula grants; (2) formula grants for special needs of elderly and disabled individuals; (3) the formula program for other than urbanized areas; and (4) fixed guideway systems modernization. (Sec. 3036) Authorizes appropriations for: (1) the formula grant program; (2) major capital investments; (3) metropolitan planning; (4) Statewide planning; (5) national transit research; (6) university transportation centers; and (7) administrative expenses. (Sec. 3037) Amends the National Capital Transportation Act of 1969, as added by the National Capital Transportation Amendments of 1990, to decrease the authorization of appropriations for grants to complete the Adopted Regional System. Authorizes appropriations from the Mass Transit Account of the Highway Trust Fund for FY 1998 and 1999 for such project (effectively repealing the FY 1998 and 1999 general fund authorization of appropriations). Title IV: Motor Carrier Safety - Amends Federal commercial motor vehicle safety law to revise the current program. Declares as the primary objective of this title is to help States improve commercial motor vehicle (including hazardous materials transportation safety) and driver safety through enforcement activities and the use of performance-based grants. (Sec. 4001) Revises requirements for the Commercial Vehicle Information System. Authorizes the Secretary to establish a program which focuses on improving commercial motor vehicle safety. Authorizes appropriations. Title V: Infrastructure Credit Enhancement - Transportation Infrastructure Credit Enhancement Act of 1997 - Authorizes the Secretary to make grants to one or more Project Sponsors to capitalize Revenue Stabilization Funds for nationally significant surface transportation facility projects which cannot obtain financing from other sources. (Sec. 5007) Authorizes appropriations. Title VI: Research - Part A: Programs and Activities - Authorizes the Secretary to establish: (1) a national strategic planning process which encompasses Federal, State, and local planning activities for intermodal, multimodal, and modal transportation research and technology; and (2) the Intermodal Transportation Research and Development Program. (Sec. 6001) Authorizes the Secretary to make grants to nonprofit institutions of higher learning to establish one university transportation center (thereby combining the existing university research institute and transportation centers programs) in each of the ten U.S. Government regions that compose the Standard Federal Regional Boundary System to conduct transportation research and education and training to qualified graduate and undergraduate students, with special attention to women and minorities. (Sec. 6002) Revises the duties of the Director of the Bureau of Transportation Statistics with respect to long term data collection program to require, among other things, that it be coordinated with efforts to measure outputs and outcomes of the Department of Transportation (DOT) and the nation's transportation systems under the Government Performance and Results Act (GPRA). Authorizes the Secretary to make grants to, or enter into cooperative contracts with, public and nonprofit entities to conduct research and development in support of the Bureau's activities, including the Transportation Statistics Annual Report, data collection, the National Transportation Library, and the National Transportation Atlas Data Base. Authorizes appropriations. (Sec. 6003) Revises Federal highway law to direct the Secretary to develop programs to facilitate application of the products of research and technical innovations that will improve the safety, efficiency, and effectiveness of the highway system. (Sec. 6004) Directs the Secretary to develop a National Technology Deployment Initiatives program, and access domestic and international technology to achieve certain deployment goals which will expand the adoption of innovative technologies by the surface transportation community. Authorizes appropriations. (Sec. 6005) Directs the Secretary to carry out a transportation assistance program that will provide access to modern highway technology to: (1) highway and transportation agencies and tribal governments in urbanized as well as rural areas; and (2) contractors doing work for such agencies. Authorizes appropriations. Increases the set-aside of Federal highway funds for the surface transportation program for the State transportation agencies' payment of the cost of their employees' education and training expenses. Requires that the education and training of Federal, State, and local transportation employees be provided: (1) by the Secretary at no cost if it is in the best interests of the United States (currently, for those subject areas which are a Federal program responsibility); or (2) in any case in which it is to be paid by the State through grants and contracts with public and private agencies, institutions, individuals, and the National Highway Institute, except that international or foreign entities shall pay full cost of such education and training unless a lower cost is determined to be in the best interest of the United States. Authorizes appropriations. Authorizes appropriations for: (1) the Dwight David Eisenhower Transportation Fellowship Program; and (2) the Strategic Highway Research Program (SHRP). (Sec. 6006) Requires the Secretary to continue to completion the Long Term Pavement Performance Program (LTPP) initiated under the SHRP and advanced by ISTEA through the mid-point of its 20-year schedule. Authorizes appropriations. Directs the Secretary to establish, through grants and contracts, an advanced research program that addresses longer-term, higher-risk research that shows benefits for improving the durability, efficiency, environmental impact, and safety of highway and intermodal transportation systems. Authorizes appropriations. Part B: Intelligent Transportation Systems Act of 1997 - Intelligent Transportation Systems Act of 1997 (ITS Act) - Directs the Secretary to conduct an ongoing program to research, develop, and operationally test intelligent transportation systems and advance the deployment of such systems as a component of the Nation's surface transportation systems (in effect, extending the expiring ITS Act of 1991). (Sec. 6053) Defines "intelligent transportation systems" as the application of electronics, communications, or information processing to improve the efficiency and safety of surface transportation systems. (Sec. 6055) Directs the Secretary to update the National ITS Program Plan as necessary. (Sec. 6056) Authorizes the Secretary to provide: (1) planning and technical assistance, training, and information to State and local governments seeking to implement ITS technologies and services; and (2) funding to Federal agencies and make grants to non-Federal entities (including State and local governments, universities, including Historically Black Colleges and Universities, and other persons) for ITS research. (Sec. 6057) Directs the Secretary to conduct an intelligent transportation infrastructure deployment incentives program (ITI) to promote deployment of integrated, multimodal transportation systems throughout the Nation (thereby replacing the IVHS Corridors Program). (Sec. 6058) Authorizes appropriations. Title VII: Revenue - Surface Transportation Revenue Act of 1997 - Amends the Internal Revenue Code to extend HTF fuel taxes at current rates, as well as existing refunds and exemptions. Terminates the National Recreational Trails Trust Fund. Extends and makes permanent the authority for the transfer of HTF motorboat fuel taxes to the Boat Safety Account to carry out the State Recreational Boating Safety grant program. (Sec. 7003) Revises eligibility requirements for the exclusion of qualified transportation fringe benefits (employer payment of employee parking and commercial vanpool services) from an employee's gross income. (Sec. 7004) Extends the Mass Transit Account. (Sec. 7005) Authorizes expenditures from the HTF for certain motor vehicle safety and cost savings programs. (Sec. 7006) Directs the Secretary to transfer amounts from the HTF to the general fund of the Treasury for specified transportation-related programs. Title VIII: Rail Passenger Programs - Amends Federal transportation law to authorize appropriations from the HTF to make grants to AMTRAK for: (1) operating expenses; (2) capital programs; and (3) certain supplemental capital investments.
United States · United States Congress · 10 April 1997
TABLE OF CONTENTS: Title I: Relief for All Individuals Title II: Additional Relief for Family-Owned Businesses and Farms Title III: Benefits for Conservation Easements Title IV: Benefits for Historic Preservation Family Business Protection Act of 1997 - Title I: Relief for All Individuals - Amends the Internal Revenue Code to replace the unified credit against the estate tax and the unified credit against the gift tax with a unified exemption amount. Title II: Additional Relief for Family-Owned Businesses and Farms - Excludes from the value of the gross estate of certain decedents specified portions of qualified family-owned business interests. Title III: Benefits for Conservation Easements - Excludes from the gross estate, if the executor elects, the value of land subject to a qualified conservation easement, except for any debt-financed portion. Provides for the treatment of any retained development right. Adds references to such property to provisions controlling the basis of property acquired from a decedent. (Sec. 302) Prohibits treating the transfer by gift of land subject to a qualified conservation easement as a transfer of property by gift for purposes of provisions relating to gift taxes. (Sec. 303) Amends provisions relating to the valuation of certain farm and other real property to prohibit a qualified conservation contribution (as defined in provisions relating to charitable contributions) from being deemed a disposition unless it is subject to a conservation easement. Declares that, if property is otherwise qualified real property, being subject to a conservation easement does not disqualify it. (Sec. 304) Allows a contribution to be treated as exclusively for conservation purposes if the surface estate and mineral interests have been and remain separated (currently, if the surface estate and mineral interests were separated before June 13, 1976, and remain separated) and if the probability of surface mining is so remote as to be negligible. Title IV: Benefits for Historic Preservation - Provides that for purposes of determining the estate tax the value of the taxable estate shall be determined by deducting from the value of the gross estate an amount equal to the value of any qualified historic property included in the estate.
United States · United States Congress · 10 April 1997
Principal Residence Tax Exclusion Act of 1997 - Amends the Internal Revenue Code to replace the existing one-time exclusion of up to $125,000 of gain from the sale of a principal residence by a person at least 55 years old with an exclusion of gain of up to $250,000 ($500,000 for a qualifying joint return) for a qualifying sale of a principal residence regardless of the person's age. Applies such exclusion to only one sale or exchange every two years. Repeals the provision providing for nonrecognition of gain on principal residence rollovers.
United States · United States Congress · 10 April 1997
National Energy Laboratories Reorganization Commission Act of 1997 - Establishes the National Energy Laboratories Reorganization Commission to reorganize the Department of Energy National Energy Laboratories and their programs through reconfiguration, corporatization, privatization, and consolidation, while preserving the traditional role the energy laboratories have contributed to the national defense. Requires the Commission to report its own recommendations to specified congressional committees, giving strong consideration to the recommendations of the Task Force on Alternative Futures for the Department of Energy National Laboratories (Galvin Commission). Directs the Secretary to Energy to reconfigure all energy laboratories and complete their corporatization and privatization according to Commission recommendations. Establishes the National Energy Laboratories Reorganization Account to fund such reconfiguration. Instructs the Secretary to transmit to such congressional committees: (1) a reconfiguration schedule as part of the budget request for each pertinent fiscal year; and (2) a description of the energy laboratories to which functions are to be transferred as a result of such reconfigurations. Prescribes procedural guidelines for congressional consideration of the Commission's report.
United States · United States Congress · 10 April 1997
Fire Administration Authorization Act of 1997 - Amends the Federal Fire Prevention and Control Act of 1974 to authorize appropriations for FY 1998 and 1999. Permits successor fire safety standards to be used as guidelines in addition to National Fire Protection Association (NFPA) Standard 74, NFPA Standard 13 or 13-R, or NFPA Standard 101 (Life Safety Code) for installation of hard-wired, single-station smoke detectors or automatic sprinkler systems in: (1) places of public accommodation affecting commerce; and (2) federally-assisted buildings. Requires the Administrator of the U.S. Fire Administration to report to the Congress at least 60 days in advance on the termination or transfer to a private sector entity of any significant function of the Administration. Prohibits funds authorized by this Act from being made available for any activity to influence legislation before the Congress, except that Federal officers or employees may communicate to Members of Congress on requests for legislation or appropriations which they deem necessary for the efficient conduct of the public business. Requires the Administrator to exclude from consideration for grant agreements made by the Administration after FY 1997 any person who received funds appropriated for a fiscal year after FY 1997 under a grant agreement from any Federal funding source for a project that was not subjected to a competitive merit-based award process. Limits such exclusion to a five-year period after the person receives such Federal funds. Makes an exception for persons who received Federal funds due to membership in a class the members of which are awarded assistance according to a formula provided by law. Requires: (1) the House Committee on Science and the Senate Committee on Commerce, Science, and Transportation to be notified if funds authorized by this Act are subject to a reprogramming action that requires notice to be provided to the Appropriations Committees; and (2) the Administrator to notify all such committees not later than 15 days before any major reorganization of any Administration program, project, or activity. Urges the Administration to give high priority to correcting, assess the risk to operations posed by, plan and budget for, and develop contingency plans for date-related year 2000 problems in its computer systems.
United States · United States Congress · 10 April 1997
TABLE OF CONTENTS: Title I: Authorization of Appropriations Subtitle A: Authorizations Subtitle B: Restructuring the National Aeronautics and Space Administration Subtitle C: Limitations and Special Authority Title II: International Space Station Title III: Miscellaneous Provisions Civilian Space Authorization Act, Fiscal Years 1998 and 1999 - Title I: Authorization of Appropriations - Subtitle A: Authorizations - Authorizes appropriations for the National Aeronautics and Space Administration (NASA) for: (1) human space flight; (2) science, aeronautics, and technology; (3) mission support; and (4) the Inspector General. (Sec. 105) Limits the total NASA authorization of appropriations for each of FY 1998 and 1999. (Sec. 106) Authorizes appropriations to the Secretary of Transportation for the Office of Commercial Space Transportation. (Sec. 107) Authorizes appropriations to the Secretary of Commerce for the Office of Space Commerce. Subtitle B: Restructuring the National Aeronautics and Space Administration - Directs the Administrator of NASA to report to the Congress with respect to NASA restructuring. Subtitle C: Limitations and Special Authority - Sets forth funds uses, limitations, and special authorities. Title II: International Space Station - Directs the Administrator to make specified commercialization, accounting, and international hardware agreement reports with respect to the International Space Station. Title III: Miscellaneous Provisions - Amends Federal law to include reentry vehicles and related launch operations within the scope of commercial space launch activities. (Sec. 303) Establishes within the Department of Commerce an Office of Space Commerce. (Sec. 304) Amends the National Aeronautics and Space Act of 1958 to revise certain reporting provisions. (Sec. 305) Directs the Administrator to: (1) establish a procurement demonstration program; (2) coordinate a technology procurement initiative; (3) acquire, where appropriate and cost effective, private sector space science and earth remote sensing data and space goods and services; (4) report with respect to the Earth Observing System Data and Information System; and (5) provide for space shuttle privatization. (Sec. 311) Amends the National Aeronautics and Space Administration Authorization Act, Fiscal Year 1993 to make the launch voucher (demonstration) program permanent. (Sec. 316) Prohibits use of funds for the Next Generation Internet. (Sec. 319) Expresses the sense of the Congress that NASA should give high priority to correcting its computer systems with respect to the year 2000 problem.
United States · United States Congress · 10 April 1997
Veterans Nursing Care Availability Act of 1997 - Revises the manner by which the Secretary of Veterans Affairs is required to rank applicants for grants under the State home construction grant program (a program providing grants to States for the construction of veterans' nursing homes). Prohibits any State from being awarded more than one such grant during any fiscal year.
United States · United States Congress · 10 April 1997
College Student Tax Relief Act of 1997 - Amends the Internal Revenue Code to exclude from gross income any amount received for services performed under a Federal work study program operated under the Higher Education Act of 1965.
United States · United States Congress · 10 April 1997
Amends the Internal Revenue Code to repeal the 50 percent limitation on the amount of business meal and entertainment expenses which are tax deductible.
United States · United States Congress · 10 April 1997
Amends the Internal Revenue Code to exclude from the definition of the term "unrelated trade or business" the activity of soliciting and receiving qualified sponsorship payments.
United States · United States Congress · 10 April 1997
Constitutional Amendment - Prohibits Federal outlays from exceeding receipts for any fiscal year, unless three fifths of each House of Congress, and the President, or two thirds of each House of Congress in the event of the President's veto, provide by law for a specific excess of outlays over receipts. Sets as a permanent limit on the Federal public debt the amount of such debt as of the first day of the second fiscal year beginning after the ratification of this article. Prohibits any increase in such amount unless provided by law enacted in the same manner as a specific excess of outlays over receipts. Requires the President to propose a balanced budget before each fiscal year. Declares that failure to do so shall disempower the President to veto the budget resolution approved by the Congress for that fiscal year. Excludes from total receipts those derived from net borrowing, and from total outlays those for repayment of debt principal. States that the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, and the Land and Water Conservation Fund shall not be counted as receipts or outlays. Makes this article effective as of FY 2010.
United States · United States Congress · 10 April 1997
Constitutional Amendment - Provides that three years after ratification of this amendment: (1) the 16th amendment to the U.S. Constitution is repealed; and (2) the Congress shall have no power to lay and collect taxes on incomes, except in time of war declared by the Congress.
United States · United States Congress · 10 April 1997
Expresses the sense of the House of Representatives that the income tax system should be replaced with a broad-based single-rate national sales tax on goods and services.
United States · United States Congress · 9 April 1997
TABLE OF CONTENTS: Title I: Level and Distribution of Funds Title II: Program Streamlining Title III: Reduction of Regulation Title IV: Effective Date; Transition Rules Surface Transportation Authorization and Regulatory Streamlining Act - Title I: Level and Distribution of Funds - Authorizes appropriations for FY 1998 through 2003 out of the Highway Trust Fund other than the Mass Transit Account (Highway Fund) for: (1) the National Highway System (NHS); (2) the Surface Transportation Program (STP); (3) the Federal Lands Highways Program (including Indian reservation roads, public lands highways, and parkways and park roads); (4) the Cooperative Federal Lands Transportation Program; and (5) U.S. territories. (Sec. 102) Directs the Secretary of Transportation (Secretary), beginning in FY 1999, to publish in the Federal Register specified information concerning the use of, and methods of apportionment for, the additional highway account revenues authorized under this Act. Requires 60 percent of such amounts to be apportioned for the NHS, and 40 percent for the STP. (Sec. 103) Provides further apportionment of authorized funds within programs under the NHS and STP. Requires population determinations for apportionment purposes to be based on the most recent estimates prepared by the Secretary of Commerce. (Sec. 104) Provides an apportionment adjustment program under which: (1) Puerto Rico is provided specified additional highway funds; and (2) additional apportionments are made, according to specified apportionment percentages, to low-population-density States (20 individuals or less per square mile) and small States (population of 1.5 million or fewer in a land area of 10,000 square miles or less). Provides five calculation levels for the determination of appropriated amounts to such States. Authorizes appropriations for such additional apportionments out of the Highway Fund for FY 1998 and thereafter. Repeals certain prior apportionment adjustment programs. (Sec. 105) Decreases from three and three-fourths to two the percentage of apportionment funds to be spent on administrative expenses and appropriate highway and transportation research. Requires such expense deduction to be made only after the completion of all other aspects of calculating the apportionment. Requires one percent of NHS and STP funds annually to be set aside for metropolitan planning activities. Directs the Secretary to undertake an enhanced level of research to determine methods of reducing the long- and short-term costs of constructing and maintaining asphalt pavement in areas with severe or frequent freeze-thaw cycles. Requires the Secretary, in selecting research topics, allocating funds, and promoting and developing transportation systems, to give careful consideration to the national interest in transportation issues, infrastructure, and modern transportation technology related to rural areas. (Sec. 106) Authorizes appropriations for FY 1998 through 2003 from the Highway Fund to carry out the recreational trails program under the Intermodal Surface Transportation Efficiency Act of 1991. Provides a State apportionment formula and a deduction of up to three percent for administrative expenses. Limits the Federal share to 80 percent of the cost of a recreational trails project. Provides for matching funds from Federal grant programs. (Sec. 107) States that nothing in this Act establishes a limitation on the total of all obligations for any fiscal year for Federal-aid highways and highway safety construction programs. Provides specific rules for any such limitations, including: (1) a distribution formula for FY 1998 and thereafter; (2) the redistribution of unused obligation authority; (3) the authority to obligate up to an additional five percent of all funds apportioned to a State for such programs; and (4) the maintenance of overall program balance. Title II: Program Streamlining - Requires each State, beginning with FY 1998, to certify to the Secretary that: (1) it has reserved an amount for bridge expenditures that is not less than the amount apportioned to such State for such purpose for FY 1997; or (2) the amount the State will reserve to carry out bridge projects between FY 1998 and 2003 will be no less than six times the amount appropriated to the State for such purpose for FY 1997. Directs the Secretary, beginning with FY 1998, to set aside specified amounts for discretionary bridge projects. Repeals provisions: (1) requiring an inventory of highway bridges on public roads and park and Indian reservation bridges; (2) concerning the replacement or rehabilitation of bridges and apportionment of funds for such purpose; (3) concerning bridge inventory reports; and (4) providing for an off-system bridge program as well as a historic bridge program. (Sec. 201) Provides a specified set-aside from the STP for highway safety programs and related activities for FY 1998 through 2003. Allows such funds to be used for the installation of protective devices at railway-highway crossings. Provides further set-asides for such fiscal years for: (1) transportation enhancement activities; and (2) congestion mitigation and air quality improvement activities. (Sec. 202) Repeals NHS provisions which require the Secretary to remove from designation as a part of the Interstate System (IS) each segment for which that State has not notified the Secretary that it intends to construct such segment and which the Secretary finds is not essential to the completion of a unified and connected IS. (Sec. 203) Repeals provisions concerning: (1) the transfer to the apportionments of a State of amounts not used for IS segment construction costs, resurfacing, restoring, or rehabilitating; and (2) the placing of funding limitations on IS highway or bridge expansion which does not involve high-occupancy-vehicle lanes or auxiliary lanes. (Sec. 204) Makes eligible under the STP an area of a State that is a nonattainment area for ozone or carbon monoxide, for particulate matter with an aerodynamic diameter smaller than or equal to ten micrometers resulting from transportation activities, or for any combination thereof, for congestion mitigation and air quality improvement projects without regard to any Department of Transportation (DOT) limitation relating to the type of ambient air quality standard addressed by such project. Makes eligible under the STP the placement of funds in a State infrastructure bank approved by the Secretary. Removes a limitation concerning STP projects undertaken on roads classified as local or rural minor collectors. Revises provisions regarding: (1) the determination by a State of its allocation formula used for the apportionment of STP funds for division between urbanized areas of over 200,000 population for FY 1998 and thereafter; and (2) State certification procedures. Extends through FY 2003 the STP obligation authority with respect to such urbanized areas. (Sec. 205) Increases from $300,000 to $500,000 the funds required to be expended by the Secretary to carry out a public information program aimed at preventing and reducing motor vehicle accidents, injuries, and fatalities, and improving driver performance, at railway-highway crossings. Repeals current set-asides for IS and NHS discretionary programs. (Sec. 206) Establishes the Cooperative Federal Lands Transportation Program to provide funds for projects on State-owned or maintained highways that cross, are adjacent to, or lead to federally owned land or Indian reservations. Outlines provisions concerning: (1) project funds distribution; and (2) the transfer of project funds to a State to carry out projects on Federal lands highways within such State. Title III: Reduction of Regulation - Directs the Secretary to carry out a periodic review of all significant DOT rules to determine which should be amended, rescinded, or continued without change. Requires publication of a plan for such review. (Sec. 302) States that any decision by the Secretary concerning a State transportation plan or program shall not be considered a Federal action subject to review under the National Environmental Policy Act of 1969. (Sec. 303) Removes the requirement that, after September 30, 2000, a State must use or plan to use metric system designations as part of a Federal-aid highway project. Title IV: Effective Date; Transition Rules - Makes this Act effective on the date of enactment and applicable only to funds authorized to be appropriated or made available after September 30, 1997, except as otherwise specified. Provides for State transfers of unobligated funds apportioned to the State before October 1, 1997.
United States · United States Congress · 9 April 1997
National POW-MIA Recognition Act of 1997 - Mandates the display of the National League of Families POW-MIA flag on Armed Forces Day, Memorial Day, Flag Day, Independence Day, Veterans Day, National POW-MIA Recognition Day, and on the last business day before each of the preceding holidays, on the grounds or in the public lobbies of: (1) major military installations as designated by the Secretary of Defense; (2) Federal national cemeteries; (3) the national Korean War Veterans Memorial; (4) the national Vietnam Veterans Memorial; (5) the White House; (6) the official office of the Secretary of State, Secretary of Defense, Secretary of Veterans Affairs, and the Director of the Selective Service System; and (7) U.S. Postal Service post offices. Repeals provisions of the National Defense Authorization Act for Fiscal Years 1992 and 1993 relating to the display of the POW-MIA flag.
United States · United States Congress · 9 April 1997
Farm Independence Act of 1997 - Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to exclude net earnings from a lease agreement (currently, an arrangement) from income with respect to farmland.
United States · United States Congress · 9 April 1997
Judicial Reform Act of 1997 - States that an application for an injunction against a State law adopted by referendum shall not be granted by a district court or judge on the ground of unconstitutionality unless such application is heard and determined by a three-judge panel under Federal law. Provides for expedited appeal of such a determination directly to the Supreme Court. Provides for interlocutory appeal (within ten days) to the appropriate court of appeals of a determination of whether an action may be maintained as a class action, without any stay of the class action proceedings in the district court. Requires complaints filed against the conduct of a Federal judge in one judicial circuit to be referred to a different judicial circuit in accordance with a system established by the Judicial Conference which prescribes the appropriate circuits for such referral. Requires such system to be established and submitted to the Congress within 180 days after the enactment of this section. Prohibits a district court from requiring any State or political subdivision thereof to impose, increase, or assess any tax for the purpose of enforcing any Federal or State law except under certain narrow conditions and limitations (e.g., there is no other means of redress, the proposed tax is narrowly tailored, the tax will not result in a local loss of revenue or reduction of property value, and related requirements). Subjects a finding of the presence of such conditions and requirements to immediate interlocutory review. Allows interested party intervention in a proceeding concerning the imposition of a tax. Terminates an order imposing a tax either: (1) one year after the date of imposition; or (2) an earlier date, if the court determines that the deprivation of rights addressed by such tax has been cured. Provides that, if all parties on one side of a Federal civil case to be tried in a district court bring a motion to reassign the case, such case shall be reassigned to another appropriate judicial officer. Entitles each side to one such reassignment without cause. Outlines procedural requirements for bringing such motion. Requires the party bringing the motion to pay reasonable costs incurred by the other party in travelling to the new location for all matters associated with such case.
United States · United States Congress · 9 April 1997
TABLE OF CONTENTS: Title I: Authorization of Appropriations for Department of State and Certain International Affairs Functions and Activities Title II: Department of State Authorities and Activities Title III: Organization of the Department of State; Department of State Personnel; the Foreign Service Title IV: United States Public Diplomacy: Authorities and Activities for United States Informational, Educational, and Cultural Programs Title V: International Organizations; United Nations and Related Agencies Title VI: Arms Control and Disarmament Agency Title VII: Foreign Policy Provisions Foreign Relations Authorization Act, Fiscal Years 1998 and 1999 - Title I: Authorization of Appropriations for Department of State and Certain International Affairs Functions and Activities - Authorizes appropriations for the Department of State for FY 1998 and 1999 for: (1) the administration of foreign affairs; (2) contributions to international organizations and international peacekeeping activities; (3) international conferences and contingencies; (4) offset of adverse fluctuations in foreign currency exchange rates; (5) international commissions; (6) migration and refugee assistance; (7) the Asia Foundation; (8) international information activities and educational and cultural exchange programs; and (9) purposes of carrying out the Arms Control and Disarmament Act. Earmarks funds for specified organizations and activities. Withholds certain amounts of funds from the United Nations Development Program unless the President certifies to appropriate congressional committees that the Program's activities in Burma: (1) are focused on eliminating human suffering and addressing the needs of the poor; (2) are undertaken only through international or private voluntary organizations that are independent of the State Law and Order Restoration Council (SLORC); (3) provide no financial, political, or military support to SLORC; and (4) are supported by the leadership of the National League for Democracy and the National Coalition Government of the Union of Burma. Title II: Department of State Authorities and Activities - Chapter 1: Authorities and Activities - Amends the State Department Basic Authorities Act of 1956 to provide for rewards for information leading to the arrest or conviction of aiders or abettors of acts of international terrorism against U.S. persons or property or in certain narcotics-related offenses. Makes the resources of the rewards program available, at the Secretary's discretion, for the publication of rewards offered by foreign governments about acts of terrorism not involving the United States. Declares the sense of the Congress that the Secretary should pursue additional means of funding the rewards program, including the authority to seize and dispose of assets used in the commission of specified offenses, or to participate in asset sharing programs with the Department of Justice. Directs the President, in carrying out the rewards program, to take possession and exercise full control of up to two percent of earnings accruing on all assets of foreign governments blocked under the International Emergency Powers Act. (Sec. 202) Directs the Secretary of State to develop a worldwide plan for the consolidation, on a regional or area wide basis, of U.S. missions and consular posts abroad. (Sec. 203) Amends the Foreign Relations Authorization Act, Fiscal Years 1994 and 1995 to make one of the purposes of the Capital Investment Fund the enhancement of information technology and other related capital investments for the Department of State. (Sec. 204) Requires U.S. agencies performing functions at diplomatic and consular posts abroad to avoid duplicative acquisition actions to the maximum extent practicable. Authorizes amendment without competition of contracts awarded by such agencies through competition, or under the commercial item simplified procedures threshold of the Clinger-Cohen Act of 1996, in order to permit other such agencies to obtain goods or services under such contract, provided prices or the scope of work are not increased as a result of such amendment. (Sec. 205) Amends the Foreign Service Buildings Act, 1926 to authorize the deposit of proceeds from the sale of foreign properties into interest bearing accounts. Authorizes the Secretary to retain, and expend without further appropriation, the interest earned on such deposits. (Sec. 208) Amends the International Claims Settlement Act to grant jurisdiction to the Foreign Claims Settlement Commission of the United States to adjudicate claims included in a category of claims against a foreign government which is referred to it by the Secretary. Requires the Secretary to provide fair notice to all persons whose claims are to be preadjudicated by the Commission. (Sec. 210) Establishes a special fee account for use in paying certain expenses of the Department of State and the Foreign Service. Earmarks funds for the provision, without charge, of passport information services to U.S. citizens. (Sec. 211) Amends the Foreign Relations Authorization Act, Fiscal Years 1994 and 1995 to require deposit in a special fund of the Treasury of a certain amount of fees collected from processing machine readable visas. Makes funds available for certain costs of the Department's border security program. Repeals the prohibition against the charging of fees to citizens of countries that are signatories to the North American Free Trade Agreement (NAFTA). (Sec. 212) Amends the State Department Basic Authorities Act of 1956 to change from $700,000 to all the amount of registration fees collected by the Office of Defense Trade Controls of the Department of State which shall be credited for each fiscal year to a Department of State account, without limitation. Adds to the permissible expenses payable from such account the enhancement of defense trade export compliance and enforcement activities to include compliance audits of U.S. and foreign parties, the conduct of administrative proceedings, end-use monitoring of direct commercial arms sales and transfers, and cooperation in criminal proceedings related to defense trade export controls. (Sec. 213) Amends the Foreign Service Act of 1980 to authorize the Secretary to provide training through the Foreign Service Institute to U.S. company employees engaged in business abroad, and their families. Authorizes the Secretary to provide such training on a reimbursable basis to Members of Congress, congressional staff, the judiciary, and their employees. Authorizes the Secretary to charge a fee for use of the National Foreign Affairs Training Center Facility of the Department. (Sec. 214) Authorizes the Secretary, under the Department's health care program, to collect from a third-party payer the reasonable costs incurred by the Department on behalf of covered beneficiaries for health care services to the same extent that such a beneficiary would be eligible to receive indemnification from the third-party payer for such costs. (Sec. 215) Amends the State Department Basic Authorities Act of 1956 to authorize the Secretary to charge a fee for use of the Department's diplomatic reception rooms. (Sec. 217) Bars the use of funds to further normalize diplomatic relations with Vietnam until the President certifies to appropriate congressional committees that Vietnam: (1) accounts for American prisoners-of-war and missing in action from the Vietnam war; (2) has made substantial progress toward the release of all political and religious prisoners; and (3) is cooperating with U.S. requests to obtain access to persons of humanitarian interest there and in providing exit visas to such persons. Requires certification also that the U.S. Government is making vigorous efforts to interview and resettle former re-education camp victims, their immediate families, former U.S. Government employees, and certain other persons. (Sec. 218) Amends the Foreign Operations, Export Financing, and Related Programs Appropriations Act, 1990 to extend through FY 1999 the authorization of admission into the United States of a specified number of refugees from the independent states of the former Soviet Union, Estonia, Latvia, and Lithuania based on religious persecution owing to participation in the Ukrainian Catholic or Orthodox churches. Makes September 30, 1999, the latest allowable entry date for specified aliens from the former Soviet Union, Estonia, Latvia, Lithuania, Vietnam, Laos, and Cambodia for purposes of qualifying for adjustment of status. Chapter 2: Consular Authorities of the Department of State - Makes 30 percent of the fees collected in FY 1998 and 1999 for expedited passport processing available only for enhancing passport services, investigating passport fraud, and deterring entry into the United States by terrorists and other criminals. (Sec. 245) Directs the Secretary to report to the appropriate congressional committees on the compliance of the signatories to the Hague Convention on the Civil Aspects of International Child Abduction with such convention. Chapter 3: Refugees and Migration - Directs the Secretary to include in the monthly report to the Congress entitled "Update on Monitoring of Cuban Migrant Returnees" information on: (1) the methods employed by the Cuban Government to enforce the United States- Cuba Immigration Agreement of September 1994 to restrict the emigration of Cuban people to the United States; and (2) their treatment of persons who have returned to Cuba pursuant to the United States-Cuba Agreement of May 1995. (Sec. 262) Amends the State Department Basic Authorities Act of 1956 to authorize the Secretary to waive certain congressional notification requirements with respect to the reprogramming of Department funds if failure to do so would pose a substantial risk to human health or welfare. Requires such notification to specified congressional committees,with an explanation of the emergency circumstances, not later than three days after taking the action to which notification is required. Title III: Organization of the Department of State; Department of State Personnel; the Foreign Service - Chapter 1: Organization of the Department of State - Establishes a Coordinator for Counterterrorism within the office of the Secretary. (Sec. 302) Repeals the statutory establishment of: (1) an Assistant Secretary for South Asian Affairs; (2) a Deputy Assistant Secretary for Burdensharing; and (3) a Bureau and Assistant Secretary for Oceans and International Environmental and Scientific Affairs. (Sec. 303) Establishes an Assistant Secretary for Human Resources and an Assistant Secretary for Diplomatic Security within the Department of State. (Sec. 305) Establishes within the Department of State a U.S. Special Envoy for Tibet. (Sec. 306) Declares that the Bureau of Migration and Refugee Assistance: (1) shall be the State Department bureau charged with principal responsibility for carrying out the Migration and Refugee Assistance Act of 1962; and (2) shall not be charged with responsibility for assisting the Secretary in matters relating to family planning or population policy. Chapter 2: Personnel of the Department of State; the Foreign Service - Establishes limits on the number of Foreign Service personnel in the Department of State, the United States Information Agency (USIA), and the Agency for International Development (AID) during FY 1998 and 1999. Allows a waiver of such limitations as necessary to carry out foreign affairs functions. (Sec. 323) Amends the Foreign Service Act of 1980 to authorize the Secretary to separate from the Foreign Service without a hearing a member of the Service convicted of a crime for which a sentence of imprisonment of more than one year may be imposed. (Currently, a Foreign Service member can be separated without a hearing only if convicted of a crime related to the cause of separation.) Title IV: United States Public Diplomacy: Authorities and Activities for United States Informational, Educational, and Cultural Programs - Amends the Foreign Relations Authorization Act, Fiscal Years 1992 and 1993 to decrease the fiscal year authorization of appropriations for the Center for Cultural and Technical Interchange Between North and South. (Sec. 405) Revises the law and business training program for graduate students from the Soviet Union (sic), Lithuania, Latvia, and Estonia to require selection of participants on the basis of academic and leadership potential in the additional fields of journalism and communications, education administration, public policy, and library and information science. (Sec. 406) Establishes within USIA, in order to improve the coordination and effectiveness of U.S. Government sponsored international exchanges and training, a senior-level interagency Working Group on United States Government Sponsored International Exchanges and Training. (Sec. 407) Requires the USIA Director to establish programs of educational and cultural exchange between the United States and the people of Tibet, including scholarships to Tibetan and Burmese students and professionals who are outside their countries. (Sec. 408) Declares that all law, educational, cultural, and other exchange programs (including the ATLAS and Mandela Fellows program) funded by the United States in South Africa shall be administer by the USIA. Title V: International Organizations; United Nations and Related Agencies - Chapter 1: General Provisions - Sets forth provisions governing employment benefits due to Federal employees who are reemployed after having served in an international organization. Chapter 2: United Nations and Related Agencies - Authorizes the President to withhold 20 percent of the funds appropriated for the U.S. assessed contribution to the United Nations if the United Nations has failed to implement consensus-based decision making procedures on budgetary matters which assure that sufficient attention is paid to the views of the United States and other member states who are major financial contributors. Title VI: Arms Control and Disarmament Agency - Amends the Arms Control and Disarmament Act to repeal the mandate for the Director of the U.S. Arms Control and Disarmament Agency to report to the Congress a comprehensive compilation of studies relating to arms control, nonproliferation, and disarmament issues concluded during the previous calendar year. Title VII: Foreign Policy Provisions - Bars the use of funds for the involuntary return of a person to a country in which the person has a well founded fear of persecution on account of race, religion, nationality, membership in a particular social group, or political opinion. (Sec. 701) Bars the use of migration and refugee assistance funds for the involuntary return of a person to any country. (Sec. 702) Prohibits the United States from expelling, extraditing, or otherwise effecting the involuntary return of a person to a country in which there are reasonable grounds for believing the person would be in danger of subjection to torture. (Sec. 703) Directs the Secretary to report to the appropriate congressional committees on specific actions taken by the Department of State, the Department of Defense, and the Department of Commerce in resolving certain commercial disputes between U.S. firms and the Saudi Arabia Government. (Sec. 705) Prohibits the availability of appropriated funds to the United Nations Population Fund (UNFPA), unless the President certifies to the appropriate congressional committees that: (1) UNFPA has terminated all activities in China; or (2) during the 12 months preceding such certification, there have been no forced abortions associated with family planning policies in China. (Sec. 706) Directs the Secretary of State to report annually to the Congress on: (1) the number of persons and aliens residing in the United States who are entitled to diplomatic immunity from criminal prosecution, including each case involving such an alien whom appropriate law enforcement authorities reasonably believe to have committed a serious crime within the United States; and (2) the number of U.S. citizens residing in a receiving state who are entitled to diplomatic immunity from criminal prosecution there, including each case in which the United States has been requested by the government of the state to waive immunity. Expresses the sense of the Congress that the Secretary should explore, in appropriate fora, whether states should enter into agreements and adopt legislation to provide: (1) jurisdiction in the sending state to prosecute crimes committed in the receiving state by persons entitled to diplomatic immunity; and (2) that where there is probable cause to believe that an individual with such immunity committed a serious crime, the sending state will waive immunity or will prosecute the individual. (Sec. 707) Declares the sense of the Congress that the Secretary should submit to the Congress a plan to consolidate some or all of the functions currently performed by the Department of State, the Agency for International Development, and the Arms Control and Disarmament Agency, in order to increase efficiency and accountability in the conduct of the foreign policy of the United States.
United States · United States Congress · 9 April 1997
Child Health Insurance and Lower Deficit Act - Amends the Public Health Service Act to authorize each State to establish a children's health insurance program. Requires participating States to contract with insurance issuers, ensure that policies are available to all eligible children, and provide certain premium and cost sharing payments. Mandates coverage equivalent to the medical assistance available under title XIX (Medicaid) of the Social Security Act. Requires each participating State, for each area served by a health center, to contract directly with the health center for direct services. Bases eligibility on family income (as a percentage of the poverty line), with assistance paid to the issuer (or, for a child receiving direct services, to the provider). Regulates the amount of grants to States. Provides for taking into account cost variations among States. Authorizes appropriations. Allows a State to use up to a specified percentage of the grants to meet the needs identified in the statewide needs assessments prepared under provisions of the Social Security Act relating to preventive and primary care services for pregnant women, mothers, and infants up to age one. Prohibits an employer that elects to make health coverage contributions from conditioning or varying the contributions because of an individual's eligibility for assistance under provisions of this Act. Provides for the application of specified provisions of title XXVII (Assuring Portability, Availability, and Renewability of Health Insurance Coverage) of the Public Health Service Act relating to preexisting conditions, portability, eligibility, guaranteed availability, and network plans and financial capacity. Amends the Internal Revenue Code to increase the tax on cigarettes, cigars, cigarette papers, cigarette tubes, smokeless tobacco, and pipe tobacco. Imposes a tax on floor stocks of tobacco products and cigarette papers and tubes.
United States · United States Congress · 9 April 1997
Amends the Internal Revenue Code to allow every individual (other than a nonresident alien) whose adjusted income tax liability for the taxable year is $5 or more, to designate that $5 be paid over to the Biomedical Research Fund. Establishes in the Treasury the Biomedical Research Fund.
United States · United States Congress · 9 April 1997
Farm Independence Act of 1997 - Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to exclude net earnings from a lease agreement (currently, an arrangement) from income with respect to farmland.
United States · United States Congress · 9 April 1997
Budget Neutral American Tax Relief Act - Amends the Internal Revenue Code to, as a general rule, substitute the indexed basis (the adjusted basis increased by the applicable inflation adjustment factor) for the adjusted basis for purposes of determining the gain on the sale of an indexed asset held by an individual more than three years. Provides, as a general rule, for the treatment of an American Dream Savings Account (ADS account) in the same manner as an individual retirement plan (IRP). Defines an ADS account as an IRP designated at the time of its establishment as an ADS account. Prohibits the deduction of ADS contributions. Limits ADS contributions. Exempts from gross income qualified distributions, which include distributions made: (1) after the account holder attains the age of 59 and one-half; (2) to a beneficiary following the account holder's death; (3) which are attributable to the account holder's disability; and (4) to pay for qualified higher education, medical, or first-time homebuyer expenses. Provides for the phaseout and repeal of the tax increase on social security benefits made under the Revenue Reconciliation Act of 1993. Requires any reductions in revenues to the Federal Government by reason of the amendments made by this Act to be offset by reductions in the funds available for the Department of Commerce and the Department of Energy.
United States · United States Congress · 9 April 1997
Amends the Internal Revenue Code to treat certain expenses incurred by whaling captains while carrying out sanctioned activities for Native Alaskan subsistence whaling as a charitable contribution deduction.
United States · United States Congress · 9 April 1997
Urges the Congress and the President to work together to enact permanent tax relief for our Nation's families.
United States · United States Congress · 8 April 1997
Taxpayer Privacy Protection Act - Amends the Internal Revenue Code to permit civil damages and criminal penalties for the unauthorized or unlawful accessing or disclosure (currently, only for the unauthorized or unlawful disclosure) of tax returns or return information. Requires immediate notification to a taxpayer upon discovery that the taxpayer's return or return information has been accessed in an unauthorized manner.
United States · United States Congress · 8 April 1997
Amends the Internal Revenue Code to increase the excise tax on tobacco products.
United States · United States Congress · 8 April 1997
Taxpayer Privacy Protection Act - Amends the Internal Revenue Code to permit civil damages and criminal penalties for the unauthorized or unlawful accessing or disclosure (currently, only for the unauthorized or unlawful disclosure) of tax returns or return information. Requires immediate notification to a taxpayer upon discovery that the taxpayer's return or return information has been accessed in an unauthorized manner.
United States · United States Congress · 8 April 1997
Taxpayer Privacy Protection Act - Amends the Internal Revenue Code to impose criminal penalties upon any current or former U.S. officer or employee and specified other persons involved in the processing or examination of tax returns or return information for willfully inspecting such returns or information except as authorized. Requires, in the case of a Federal officer or employee who is convicted of violating this prohibition, the officer's or employee's dismissal from office or discharge from employment, respectively.
United States · United States Congress · 8 April 1997
Rural Health Care Protection Act of 1997 - Amends title XVIII (Medicare) of the Social Security Act, with respect to a hospital which has ever been classified as a rural referral center, to prohibit denial of a request for its reclassification on the basis of any comparison between its average hourly wage and the average hourly wages of hospitals in the area in which it is located. Declares that any hospital classified as a rural referral center by the Secretary of Health and Human Services for FY 1991 shall be so classified for FY 1998 and each subsequent fiscal year. Permits hospital geographic reclassification for purposes of disproportionate share payment adjustments. Permits rebasing of Medicare payment for sole community hospitals using FY 1994 and 1995 costs.
United States · United States Congress · 8 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.
United States · United States Congress · 8 April 1997
Taxpayer Browsing Protection Act - Amends the Internal Revenue Code to make it unlawful for Federal employees, State employees, or other specified persons to willfully inspect, except as authorized, any tax return or return information. Imposes a monetary penalty, imprisonment, or both for violations. (Current law provides for imposition of penalties only for the unlawful disclosure of such information.)
United States · United States Congress · 8 April 1997
TABLE OF CONTENTS: Title I: National Health Trust Fund for Mothers and Children Title II: Healthy Mothers, Healthy Children Program Title III: Financing Provisions Healthy Mothers, Healthy Children Act of 1997 - Title I: National Health Trust Fund for Mothers and Children - Amends the Internal Revenue Code (IRC) to establish the National Health Trust Fund for Mothers and Children (Health Fund) to ensure affordable, comprehensive, high quality health care coverage for children and all uninsured pregnant women. Appropriates to the Health Fund the amount of estimated Federal savings resulting from enactment of this Act. Appropriates a limited amount of the taxes imposed by this Act on tobacco products for activities to prevent the use of other tobacco products by children and to coordinate Federal and State tobacco initiatives. Title II: Healthy Mothers, Healthy Children Program - Amends the Public Health Service Act to require that participating States establish programs to ensure that eligible children and pregnant women are enrolled in health plans. Mandates allocations to, and the creation of trust funds in, participating States. Declares eligible for coverage U.S. citizens or legal resident aliens, regardless of income, who are children under seven years or uninsured pregnant women. Prohibits (except for title XIX (Medicaid) of the Social Security Act) coverage for women receiving benefits under specified Federal programs. Allows choice of certified plans. Prohibits waiting periods. Prohibits preexisting condition exclusions for children obtaining coverage under this Act and for children and women obtaining coverage elsewhere when their coverage under this Act terminates. Requires that benefits under this Act be better than average Medicaid benefits but not better than the most generous State's Medicaid benefits. Prohibits preventive service copayments. Sets forth minimum coverage requirements. Requires premiums or copayments. Prohibits deductibles. Allows States to develop State-specific cost sharing requirements. Prohibits cost sharing for low income families. Allows States to provide additional premium or copayment subsidies for low income families. Regulates the amount of copayments and sets maximum annual family contribution limits. Mandates a one-time program development grant to a State. Requires, if sufficient funding and public support exists, national eligibility expansion to include children up to 21 years old. Allows a State to expand the State program if sufficient funds are in the State fund. Establishes the National Advisory Council on Mothers' and Children's Health. Mandates development of national quality assessment and improvement program guidelines and national utilization review program guidelines. Establishes a National Health Information System for Mothers and Children and a National Childhood Immunization Database. Establishes a program for preventing, monitoring, and investigating fraud related to this title's program. Requires States to have statewide fraud and abuse systems. Allows the statewide systems to be integrated with the State's Medicaid systems. Authorizes a temporary annual maintenance of effort fee on any employer who terminates dependent health care coverage for children under seven years old after enactment of this title. Prohibits employers from: (1) dropping employee-dependent children until six months after a State fully implements a State program; (2) selectively dropping health care coverage for employee-dependent children with higher than average utilization or health care costs; or (3) dropping pregnancy-related health care benefits for their employees and dependents after enactment of this Act. Enrolls in the State program under this title children under seven years of age, and pregnant women, who are enrolled in Medicaid. Makes available from the Health Fund such sums as necessary to carry out this title in each fiscal year. Authorizes to be appropriated with respect to programs and activities required to be carried out by the Secretary and by the Attorney General under this title such sums as necessary for specified fiscal years. Amends the Federal criminal code to make it unlawful for any person knowingly to purchase, sell, distribute, or smuggle into the United States tobacco products designed for consumption beyond the territorial jurisdiction of U.S. internal revenue laws. Mandates a fine and authorizes confiscation of equipment and vehicles for violations. Title III: Financing Provisions - Amends the Internal Revenue Code to increase taxes imposed on tobacco products and cigarette papers and tubes. Provides for the treatment of floor stocks and foreign trade zones. Allows a person who is engaged in business as a manufacturer of roll-your-own tobacco or as an importer of tobacco products or cigarette papers and tubes to continue to engage in such business pending final action on an application to engage in the business. Establishes the Tobacco Alternatives Trust Fund (Tobacco Fund) and transfers to it a percentage of the net increase in revenues received attributable to amendments made by this title. Makes amounts in the Tobacco Fund available, as provided in appropriations Acts, for grants to States for economic development projects in areas with significant numbers of tobacco-related jobs. Terminates the provisions of this paragraph on a specified date. Allows individuals to designate that a portion of any overpayment of taxes and a cash contribution be paid to the Health Fund.
United States · United States Congress · 8 April 1997
Veterans American Dream Homeownership Assistance Act of 1997 - Amends the Internal Revenue Code concerning the eligibility of veterans for State-financed veterans' home mortgages.
United States · United States Congress · 8 April 1997
Makes emergency supplemental appropriations for salaries and expenses of the National Weather Service, including the National Centers for Environmental Prediction, for FY 1997.
United States · United States Congress · 8 April 1997
Amends the Internal Revenue Code to allow the deduction of certain expenses of school bus owner-operators in computing their adjusted gross income.
United States · United States Congress · 8 April 1997
Small Business Partnership Protection Act - Provides that the application of provisions of the Internal Revenue Code concerning the definition of net earnings from self-employment of a limited partner shall be determined without regard to any regulation, ruling, or other guidance issued after January 9, 1997.
United States · United States Congress · 8 April 1997
Internal Revenue Service Accountability Act - Amends the Internal Revenue Code to impose a fine or imprisonment upon any U.S. officer or employee who willfully and maliciously disregards any revenue law or related regulation relating to any proceeding against a taxpayer. Allows, if litigation costs are awarded, a portion of the costs to be assessed against any current or former Internal Revenue Service officer or employee (prohibiting Government reimbursement) if the proceeding resulted from any arbitrary, capricious, or malicious act of the officer or employee. Allows Government defense of the officer or employee, but makes the officer or employee liable for defense costs if the employee is found liable for litigation costs. Imposes similar liabilities regarding civil damages for a failure to release a lien or for certain unauthorized collection actions. Amends provisions allowing civil damages for disclosure of returns and return information to allow the damages for access as well as disclosure and apply the provisions to former as well as current officers and employees. Provides for dismissal from office or discharge from employment, a fine or imprisonment, and costs of prosecution for unauthorized access. Prohibits unauthorized access and, on discovery of unauthorized access, requires immediate taxpayer notification. Requires reasonable justification (not random selection) for examining a return. Prohibits, except on court approval, a second examination of a return or extending an examination back beyond three taxable years. Extends from 21 to 90 calendar days after notice and demand the deadline to pay a tax required to be shown on certain returns but not shown. Allows a district court to rule on a decision by the Secretary of the Treasury to not acquiesce regarding conclusions of law in identical, similar, or previously-decided cases. Requires court consent for a levy to collect a tax. Prohibits interest on assessable penalties, additional amounts, or additions to tax. Sets the interest rate for overpayments and underpayments (the same rate for both). Modifies requirements regarding abatement of interest, penalties, additional amounts, or additions to tax attributable to a mathematical or clerical error.
United States · United States Congress · 8 April 1997
Establishes the congressional budget for the Government for FY 1998. Sets forth appropriate budgetary levels for FY 1999 through 2002. (Sec. 2) Lists recommended budgetary levels and amounts, for FY 1998 through 2002, with respect to: (1) Federal revenues; (2) new budget authority; (3) budget outlays; (4) deficits; (5) public debt; (6) new direct loan obligations; and (7) new primary loan guarantee commitments. (Sec. 3) Lists the appropriate levels of new budget authority, budget outlays, new direct loan obligations, and new primary loan guarantee commitments for each of specified major functional categories for FY 1998 through 2002. (Sec. 4) Sets forth appropriate levels of new budget authority and budget outlays for Federal investments for each of specified major functional categories for FY 1998 through 2002. (Sec. 5) Establishes reconciliation procedures. Specifies outlay reductions for the House Committee on Commerce and the House Committee on Ways and Means for each of FY 1998 through 2002. Directs the House Committee on Ways and Means to report changes in laws within its jurisdiction: (1) such that the total level of revenues for that committee is increased by specified amounts in each of such fiscal years; and (2) that provide for the establishment of an Investment Trust Fund as a separate account in the Treasury, into which shall be transferred revenues realized by the acution of spectrum allocations by the Federal Communications Commission. Requires that amounts in that fund be used exclusively for programs assumed under Federal investments provisions of this resolution. (Sec. 7) Expresses the sense of the Congress regarding budget trends. Declares that the increasing portion of the Federal budget absorbed by interest payments and consumption programs, particularly health spending, has led to a declining level of domestically financed investment and may adversely affect the ability of the economy to grow at the levels needed to provide for future generations. (Sec. 8) Expresses the sense of the Congress regarding the need to maintain Federal investments. Declares that a balanced program to improve the economy should be based on the concurrent goals of eliminating the deficit and maintaining Federal investment in programs that enhance long-term productivity such as research and development, education and training, and physical infrastructure improvements. (Sec. 9) Expresses the sense of the Congress regarding the treatment of Federal investments within the budget. Declares that: (1) the current budget structure focuses primarily on short-term spending and does not highlight for decision making purposes the differences between Federal spending for long-term investment and that for current consumption; and (2) in order to restructure the Federal budget to make such a distinction, it is necessary to identify an investment component in the Federal budget and establish specific budgetary targets for such investments.
United States · United States Congress · 20 March 1997
Commuter Choice Act of 1997 - Amends the Internal Revenue Code to permit an employee to elect to receive taxable cash compensation in lieu of nontaxable parking benefits.
United States · United States Congress · 20 March 1997
Historic Homeownership Assistance Act - Amends the Internal Revenue Code to allow a tax credit for 20 percent of the qualified rehabilitation expenditures made by a taxpayer with respect to a certified historic home which has been substantially rehabilitated and which is owned by the taxpayer and used as his or her principal residence. Allows the credit for such expenditures to be taken by a purchaser of the rehabilitated home. Permits, in lieu of the credit, a historic rehabilitation mortgage credit certificate, which shall be transferred to a lender in exchange for a reduction in the rate of interest on the loan secured by the building.
United States · United States Congress · 20 March 1997
Working Families Child Care Tax Relief Act - Amends the Internal Revenue Code to provide an annual inflation adjustment for the child and dependent care credit.
United States · United States Congress · 20 March 1997
Family Business and Family Farm Preservation Act of 1997 - Amends the Internal Revenue Code to exclude from a decedent's gross estate the adjusted value (within certain limits) of qualified family-owned business interests. Imposes an additional estate tax during the first ten years after death for failure to materially participate, disposition of assets, loss of U.S. citizenship, or overseas business relocation. Requires business interests passing to a noncitizen heir to do so as a qualified trust in order to receive such estate tax treatment. Increases from 10 years to 20 years the installment period for payment of estate taxes where the estate consists largely of interest in closely held business.
United States · United States Congress · 20 March 1997
Return Capital To The American People Act - Amends the Internal Revenue Code to provide all taxpayers with a 50 percent capital gains deduction. Allows such deduction in computing adjusted gross income. (Sec. 3) Increases from 50 to 75 percent the exclusion for gain from the sale or exchange of certain qualified small business stock. Reduces from three to five the number of years which such stock must be held in order to be excludable. Makes such exclusion available to corporations. Repeals the minimum tax preference. Doubles the dollar gross asset limits domestic C corporations must not exceed in order to qualify for the exclusion and institues an inflation adjustment. Repeals the per-issuer limitation. Modifies the working capital limitation and the definition of a qualified trade or business. (Sec. 4) Provides for the taxation of the gain from the sale of qualified small business stock, when such gain is used to purchase qualified small business stock, only to the extent that the amount realized from the sale exceeds: (1) the cost of any qualified small business stock purchased within 60 days of the sale; and (2) any portion of such cost previously taken into account. (Sec. 5) Substitutes the indexed basis, based on the "applicable inflation adjustment" (as defined), for the adjusted basis of assets held more than three years for purposes of determining gain or loss on the disposition of: (1) common stock in a C corporation; or (2) tangible property, which is a capital asset or property used in a trade or business. Sets forth special rules: (1) where there is a diminished risk of loss; (2) for short sales; (3) for regulated investment companies and real estate investment trusts; (4) for other pass-through entities; (5) for dispositions between related persons; (6) for transfers to increase the indexing adjustment; (7) for the sale of a principal residence; and (8) to cover other situations. (Sec. 6) Permits a capital loss deduction with repect to the sale or exchange of a principal residence.
United States · United States Congress · 20 March 1997
American Farm and Ranch Protection Act of 1997 - Amends the Internal Revenue Code to exclude from the gross estate, if elected by the executor, the value of land subject to a qualified conservation easement, except for any debt-financed portion. Provides for the treatment of any retained development right. Adds references to such property to provisions controlling the basis of property acquired from a decedent. Prohibits treating the transfer by gift of land subject to a qualified conservation easement as a transfer of property by gift for purposes of provisions relating to gift taxes. Amends provisions relating to the valuation of certain farm and other real property to prohibit a qualified conservation contribution (as defined in provisions relating to charitable contributions) from being deemed a disposition unless it is subject to a conservation easement. Declares that, if property is otherwise qualified real property, being subject to a conservation easement does not disqualify it. Allows a contribution to be treated as exclusively for conservation purposes if the surface estate and mineral interests have been and remain separated (currently, if the surface estate and mineral interests were separated before June 13, 1976, and remain separated) and if the probability of surface mining is so remote as to be negligible.
United States · United States Congress · 20 March 1997
Sets forth the congressional budget for the Government for FY 1998 through 2002. Lists recommended budgetary levels and amounts with respect to: (1) Federal revenues; (2) new budget authority; (3) budget outlays; (4) deficits; (5) public debt; (6) new direct loan obligations; and (7) new primary loan guarantee commitments. Sets forth the amounts of Social Security revenues and outlays of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund. Lists the appropriate levels of new budget authority, budget outlays, new direct loan obligations, and new primary loan guarantee commitments for each of specified major functional categories.
United States · United States Congress · 20 March 1997
TABLE OF CONTENTS: Title I: Levels and Amounts Title II: Budgetary Restraints and Rulemaking Sets forth the congressional budget for the Government for FY 1998 through 2002. Title I: Levels and Amounts - Lists recommended budgetary levels and amounts with respect to: (1) Federal revenues; (2) new budget authority; (3) budget outlays; (4) deficits; (5) public debt; (6) new direct loan obligations; and (7) new primary loan guarantee commitments. Sets forth the amounts of Social Security revenues and outlays of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund. Lists the appropriate levels of new budget authority, budget outlays, new direct loan obligations, and new primary loan guarantee commitments for each of specified major functional categories. Specifies deficit reduction goals for Senate committees to meet in recommending budget reconciliation measures to the Committee on the Budget. Title II: Budgetary Restraints and Rulemaking - Sets forth deficit and discretionary spending limits. Sets forth Senate procedures which prohibit revisions of this budget resolution or any budget resolution for FY 1999 through 2002, except under specified circumstances. Mandates certain adjustments to such limits. Directs the Congressional Budget Office to include certain information on deficits and projected deficits in its annual report to congressional budget committees. Directs the Chair of the Senate Committee on the Budget to make adjustments increasing the budget authority and outlay discretionary spending limits according to a specified formula. (Sec. 203) Provides for a tax reserve fund in the Senate. Authorizes the Senate to reduce revenue and spending aggregates and revise allocations for legislation that reduces revenues by providing family tax relief, fuel tax relief, and incentives to stimulate savings, investment, job creation, and economic growth, if such legislation will not increase the deficit for: (1) FY 1998; (2) the period of FY 1998 through 2002; or (3) the period of FY 2003 through 2007. Authorizes the Chairman of the Senate Committee on the Budget, upon the consideration of such legislation, to file with the Senate appropriately revised allocations under specified provisions of the Congressional Budget Act of 1974 and revised functional levels and aggregates. Directs the appropriate congressional committee to report such revised allocations.
United States · United States Congress · 20 March 1997
Prohibits the Secretary of the Interior from taking land in trust for the benefit of an Indian or Indian tribe until the affected State and local jurisdictions have entered into a written agreement with the person or tribe regarding State and local sales and excise taxes. Exempts from such provision land taken into trust pursuant to: (1) an Act extending Federal recognition to a tribe; or (2) a judgment or order of a U.S. court.