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Bill· HRH.R. 515 (101st)referred

To amend the Internal Revenue Code of 1986 to provide that certain corporations engaged in substantial manufacturing operations in certain foreign countries will not be treated as passive foreign investment companies.

United States · United States Congress · 19 January 1989

Amends the Internal Revenue Code to create a special rule under which a foreign corporation will not be treated as a passive foreign investment company if it is a controlled foreign corporation that engages in substantial manufacturing or production activities in a foreign country that had a deficit in its trade balance with the United States for the preceding calendar year.

Bill· HJRESH.J.Res. 85 (101st)open

Proposing an amendment to the Constitution of the United States relating to Federal budget procedures.

United States · United States Congress · 19 January 1989

Constitutional Amendment - Requires the Congress, prior to each fiscal year, to adopt a statement in which total Federal outlays (except those for repayment of debt principal) do not exceed total receipts (except those derived from borrowing), unless a three-fifths vote of both Houses authorizes a specific excess. Limits the rate of increase in receipts in the statement to that of the increase in national income in the previous calendar year, unless law is enacted solely to approve specific additional receipts. Authorizes a waiver of these provisions when a declaration of war is in effect.

Bill· HRH.R. 436 (101st)open

Trauma Care Systems Planning and Development Act of 1989

United States · United States Congress · 4 January 1989

Trauma Care Systems Planning and Development Act of 1989 - Amends the Public Health Service Act to create a new title on trauma care. Authorizes the Secretary of Health and Human Services to make grants and enter into cooperative agreements and contracts with respect to trauma care to: (1) conduct and support research, training, evaluations, and demonstration projects; (2) foster development of trauma care systems; (3) collect and disseminate information; (4) provide technical assistance to State and local agencies; and (5) sponsor workshops and conferences. Directs the Secretary to establish the Advisory Council on Trauma Care Systems. Declares that, notwithstanding provisions of the Federal Advisory Committee Act, the Council shall continue in existence until otherwise provided by law. Directs the Secretary to make an allotment for each State for each fiscal year for developing, implementing, and monitoring the modifications to the trauma-care component of the State plan for the provision of emergency medical services. Requires non-Federal matching contributions (in cash or in kind) in specified ratios for fiscal years after FY 1990. States that such component of the State plan will be modified with regard to: (1) trauma care regions, centers, and systems; (2) triage and transport of children; (3) accreditation and evaluation; (4) data reporting and analysis systems; (5) procedures for paramedical personnel to assess the severity of injuries; (6) transportation and transfer policies; (7) public education; (8) coordination and cooperation; and (9) other matters. Requires States to adopt guidelines for the designation of trauma centers, and for triage, transfer, and transportation policies, equivalent to the applicable guidelines developed by the American College of Surgeons and by the American College of Emergency Physicians. Authorizes the Secretary, after public notice and an opportunity for comment, to waive the requirement of adoption of such guidelines. Mandates that States: (1) require each trauma center to provide certain information to the State emergency medical system annually; (2) submit to the Secretary, at least annually, the information it receives from its data reporting and analysis system; and (3) identify and submit to the Secretary a list of rural areas lacking certain emergency medical services. Sets forth restrictions on the use of State allotments. Requires an annual report from each State to the Secretary. Sets forth a formula for determination of the amount of allotments. Provides for: (1) repayment and offset for failure to use funds as agreed; (2) criminal penalties for certain false statements; (3) technical assistance and provision of supplies and services by the Secretary in lieu of grant funds; and (4) a report by the Secretary to the Congress. Authorizes appropriations for FY 1990 through 1992. Directs the Secretary, acting through the Director of the Centers for Disease Control, to develop guidelines and a model curriculum for emergency response employees (EREs) with respect to the prevention of exposure to infectious diseases during the process of responding to emergencies. Directs the Secretary to establish a task force to assist in developing the guidelines and model curriculum, appointing to the task force representatives of the Centers for Disease Control, State governments, and EREs. Requires a medical facility to notify the designated officer of the transporting EREs if the facility determines that a victim the EREs transported to the facility has an infectious disease. Requires a medical facility, upon request of a designated officer of EREs, to notify the designated officer if the facility makes a determination that a victim transported by EREs has an infectious disease. Applies notification requirements to both the facility receiving the victim and, if the victim dies, to the facility ascertaining the cause of death. Sets forth notification procedures. States that the public health officer of each State will designate one official of each employer of EREs to make requests and receive notifications. Provides for notification of EREs and for requests from an ERE to a designated officer that the designated officer request notification from the medical facility. Declares that the provisions in this Act regarding notification of EREs will not be construed to authorize or require: (1) a medical facility to test a victim of an emergency for any infectious disease; and (2) any medical facility, any designated officer, or any ERE to make disclosures with respect to the identity of a victim if such disclosures are prohibited under State or Federal law. Mandates that States agree to establish enforcement provisions, including injunctive relief and a civil cause of action for damages, for violations of the notification provisions in this Act. Directs the Secretary of Health and Human Services to conduct a study to determine the adequacy and appropriateness of the reimbursements provided to trauma centers under title XIX (Medicaid) of the Social Security Act. Requires the Federal Communications Commission to complete a study, establish a plan, and report to the Congress regarding emergency medical services communications.

Bill· HRH.R. 443 (101st)referred

Narcotics Smuggling Reduction Act of 1986

United States · United States Congress · 4 January 1989

Narcotics Smuggling Reduction Act of 1986 - Directs the Attorney General and the Secretary of State to report annually to the Congress on the total of all illegal narcotics smuggled into the United States during the previous fiscal year. Prohibits U.S. aid to a country if the total amount of illegal narcotics smuggled into the United States from such country does not decrease by ten percent annually. Authorizes restoration of aid to such country if the Secretary of State certifies that such nation is the source, in the year before certification, of no greater percentage of smuggled narcotics than any nation which has not been affected by this Act.

Bill· HRH.R. 449 (101st)referred

To amend the Congressional Budget and Impoundment Control Act of 1974 to provide that for each dollar increase in revenues enacted with respect to a fiscal year the permissible maximum deficit amount for such fiscal year under the Balanced Budget and Emergency Deficit Control Act of 1985 shall be reduced by the same amount.

United States · United States Congress · 4 January 1989

Amends the Congressional Budget and Impoundment Control Act of 1974 to reduce the maximum permissible deficit amount for fiscal years following this Act's enactment by the amount of any new revenue estimated to be generated as a result of legislation with respect to the particular fiscal year.

Bill· HRH.R. 440 (101st)open

Cargo Preference Amendments of 1987

United States · United States Congress · 4 January 1989

Cargo Preference Amendments of 1987 - Requires the Comptroller General of the United States, within 60 days after the enactment of this Act and every six months thereafter, to: (1) review every Federal program involving the ocean transportation of any item; (2) identify each program which is subject to U.S. cargo preference laws; and (3) notify each Federal department or agency of its responsibilities under such laws. Requires the officer or employee in charge of every department or agency having responsibility under the cargo preference laws, within 30 days after the end of each month, to submit to the Comptroller General a report containing specified information relating to compliance or noncompliance with such cargo preference laws. Authorizes the Comptroller General to take specified action after a determination of noncompliance. Directs the Comptroller General, within 30 days after the end of each fiscal year, to report to the Congress concerning compliance with cargo preference laws during the previous fiscal year. Subjects to appropriate administrative discipline: (1) any officer or employee of the Government who violates any cargo preference laws; or (2) the head of any department or agency who fails to achieve compliance with this Act and any cargo preference laws.

Bill· HRH.R. 458 (101st)referred

To amend the Internal Revenue Code of 1986 to provide that service performed for an elementary or secondary school operated primarily for religious purposes is exempt from the Federal unemployment tax.

United States · United States Congress · 4 January 1989

Amends the Federal Unemployment Tax Act to exempt from State unemployment tax law coverage (providing for payments in lieu of unemployment fund contributions) any service performed in the employ of a tax-exempt private elementary or secondary school that is operated primarily for religious purposes.

Bill· HRH.R. 497 (101st)referred

To deny the Prince Edward School Foundation and its successors tax-exempt status during the period beginning on October 3, 1988 and ending when it has demonstrated its nondiscrimination policy for two consecutive school years by having more than a token number of black students in attendance, black teachers on the faculty, and black individuals in administrative and clerical positions.

United States · United States Congress · 4 January 1989

Denies tax-exempt status to the Prince Edward School Foundation and any successor organization during the period between October 3, 1984, and the later of: (1) two years after this Act's enactment; or (2) the end of a two-school-year period during which the Prince Edward Academy has more than a token number of black students, faculty, and employees. Disallows the income tax deduction and any benefits under estate and gift tax law with respect to charitable contributions to the Foundation.

Bill· HRH.R. 493 (101st)referred

To define the circumstances under which construction workers may deduct travel and transportation expenses in computing their taxable incomes for purposes of the Federal income tax.

United States · United States Congress · 4 January 1989

Amends the Internal Revenue Code to establish a special rule for income tax deduction treatment of the travel and transportation costs of construction workers in connection with job sites located more than 30 miles from a worker's principal residence. Prohibits disallowance of a deduction solely because the work in question is of indefinite duration. Disapproves expressly of the "one-year rule" set forth in Revenue Ruling 59-371 as grounds for disallowing deductions.

Bill· HRH.R. 499 (101st)referred

To amend the Internal Revenue Code of 1986 to provide for the indexing of certain assets and for a 15 percent maximum rate of tax on net capital gain.

United States · United States Congress · 4 January 1989

Amends the Internal Revenue Code to require indexing, based on the gross national product deflator, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss. Reduces from 34 percent to 15 percent the alternative tax rate on capital gains realized by a corporation.

Bill· HRH.R. 495 (101st)referred

Equality in Education Act of 1987

United States · United States Congress · 4 January 1989

Equality in Education Act of 1987 - Amends the Internal Revenue Code to deny tax-exempt status to any educational institution found to have a policy of racial discrimination against any group in enrollment, hiring, financial aid, or other programs and activities, unless the institution clearly and convincingly demonstrates that it has engaged in vigorous, affirmative, and continued corrective action in its recruiting and hiring practices and other programs and activities with respect to the affected groups.

Bill· HRH.R. 502 (101st)referred

Congressional Fair Compensation Act of 1987

United States · United States Congress · 4 January 1989

Congressional Fair Compensation Act of 1987 - Amends the Supplemental Appropriations Act of 1983 to prohibit Members of Congress from accepting honoraria. Amends the Federal Salary Act of 1967 to declare that any recommendations of the President relating to the salaries of Members of Congress shall be of an advisory nature only. Amends the Legislative Reorganization Act of 1946 to require that the annual rate of pay for Members of Congress be the rate payable for such positions on the date of enactment of this Act. Makes it out of order in the House or the Senate to consider any bill or resolution which adjusts the pay of Members or modifies income tax credits or deductions for Members as a separate and distinct class, unless: (1) it takes effect at the beginning of the subsequent Congress; and (2) it is comprised solely of items adjusting the pay of Members. Requires a record vote on such legislation.

Bill· HRH.R. 461 (101st)referred

To amend the Internal Revenue Code of 1986 to provide for the taxation of capital gains at a rate of 15 percent.

United States · United States Congress · 4 January 1989

Amends the Internal Revenue Code to reduce the alternative tax rate on capital gains realized by a corporation from 34 percent to 15 percent, subject to adjustments to avoid tax increases due to inflation. Eliminates the holding period requirement with respect to capital assets associated with the tax.

Bill· HRH.R. 494 (101st)referred

To amend the Internal Revenue Code of 1986 to provide that employer subsidies for mass transit and van pooling be treated as working condition fringe benefits which are not included in gross income.

United States · United States Congress · 4 January 1989

Amends the Internal Revenue Code to include as a tax-excludible fringe benefit qualified employer-provided commuter services between an employee's residence and workplace. Includes as qualified services: (1) transportation furnished in a commuter highway vehicle (such as a van); and (2) transportation on public buses, trains, or subways that is paid for or reimbursed by the employer.

Bill· HRH.R. 504 (101st)referred

To amend the Internal Revenue Code of 1986 to provide for the indexing of the basis of certain assets.

United States · United States Congress · 4 January 1989

Amends the Internal Revenue Code to require indexing, based on the gross national product deflator, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss.

Bill· HRH.R. 453 (101st)referred

Entitled the "Elderly Home Care Tax Credit Act" of 1989.

United States · United States Congress · 4 January 1989

Amends the Internal Revenue Code to allow a taxpayer a 30 percent nonrefundable income tax credit for up to $10,000 (with a maximum of $5,000 per qualifying relative) of expenses incurred to care for a relative aged 70 or older whose income is $15,000 or less and who is disabled or has been diagnosed as having Alzheimer's disease. Reduces the credit (but not below 20 percent) for taxpayers with adjusted gross income above $25,000, with additional reductions when income exceeds $75,000. Applies the credit to home health agency services, homemaker services, adult day care, respite care, and certain health care equipment and supplies.

Bill· HRH.R. 471 (101st)referred

To amend the Internal Revenue Code of 1986 to provide that an unmarried individual who maintains a household shall be considered a head of household, without regard to whether the individual has a dependent who is a member of the household.

United States · United States Congress · 4 January 1989

Amends the Internal Revenue Code to revise conditions under which an unmarried individual who maintains a household during the taxable year will be treated as a head of household for income tax purposes, eliminating requirements that the household constitute the principal abode of a child or handicapped dependent for at least half the year.

Bill· HRH.R. 463 (101st)referred

Crane Tithe Tax Act of 1989

United States · United States Congress · 4 January 1989

Crane Tithe Tax Act of 1989 - Amends the Internal Revenue Code to repeal the following taxes: (1) the corporate income tax; (2) the alternative minimum tax insofar as it applies to corporations; (3) the tax on the unrelated business income of tax-exempt organizations; (4) the tax on the accumulated earnings of certain corporations; (5) the tax applied to personal holding companies; (6) the alternative tax for certain mutual savings banks; (7) income taxes imposed on insurance companies, regulated investment companies, and real estate investment trusts; and (8) the tax on the income of foreign corporations connected with U.S. business. Revises the individual income tax to impose a ten percent tax on an individual's earned income that exceeds $10,000 (adjusted annually based on the Consumer Price Index). Includes as earned income: (1) wages, salaries, and other employee compensation; (2) net earnings from self-employment; and (3) dividends from a personal service corporation or other direct or indirect compensation for services. Exempts tips and amounts received as a pension or annuity. Declares tax amnesty with respect to income tax liability and associated penalties and interest for pre-1988 taxable years. Repeals all tax exclusions, tax deductions, and tax credits currently used to determine individual income tax liability. Repeals the estate tax, the gift tax, and the tax on certain generation-skipping transfers. Directs the Secretary of the Treasury, within 90 days of enactment, to submit to a specified congressional committee a draft of conforming and technical Internal Revenue Code changes required to reflect the changes made by this Act.

Bill· HRH.R. 488 (101st)referred

To amend the Internal Revenue Code of 1986 to restore the prior law exclusion for scholarships and fellowships and to restore the deduction for interest on educational loans.

United States · United States Congress · 4 January 1989

Repeals provisions of the Tax Reform Act of 1986 that restrict the types of scholarships and fellowship grants that may be excluded from gross income for income tax purposes. Amends the Internal Revenue Code to allow an income tax deduction for interest on a qualified educational loan incurred to pay the educational expenses of the taxpayer, spouse, or dependent. Eliminates the current requirement that such indebtedness be secured by an interest in real property.

Bill· HRH.R. 470 (101st)referred

To amend the Internal Revenue Code of 1986 to provide that a married individual who maintains a separate household shall be treated as unmarried.

United States · United States Congress · 4 January 1989

Amends the Internal Revenue Code to add conditions under which a married individual who maintains a separate household during the entire taxable year will be treated as unmarried for income tax purposes, even if the household does not constitute the principal abode of a dependent child at any time.

Bill· HRH.R. 447 (101st)referred

To amend the Internal Revenue Code of 1986 to provide an exemption from the passive loss rules for losses from real estate acquired from the Federal Savings and Loan Insurance Corporation.

United States · United States Congress · 4 January 1989

Amends the Internal Revenue Code to exempt from rules for determining passive activity losses any activity involving the use of property acquired by the taxpayer directly from the Federal Savings and Loan Insurance Corporation after December 31, 1989.

Bill· HRH.R. 454 (101st)referred

Deaf Taxpayer Assistance Act of 1989

United States · United States Congress · 4 January 1989

Deaf Taxpayer Assistance Act of 1989 - Amends the Internal Revenue Code to permit an additional standard deduction of $600 for a deaf taxpayer, spouse, or dependent.

Bill· HRH.R. 448 (101st)referred

To amend the Internal Revenue Code of 1986 to provide a partial exclusion for capital gain from certain sales of real property acquired from the Federal Savings and Loan Insurance Corporation.

United States · United States Congress · 4 January 1989

Amends the Internal Revenue Code to exclude from gross income 50 percent of any gain from the sale or exchange of real property acquired by the taxpayer directly from the Federal Savings and Loan Insurance Corporation after December 31, 1989, and held for at least five years.

Bill· HJRESH.J.Res. 70 (101st)open

Proposing an amendment to the Constitution to provide for a balanced budget for the United States Government and for greater accountability in the enactment of tax legislation.

United States · United States Congress · 4 January 1989

Constitutional Amendment - Requires the Congress and the President, prior to each fiscal year, to agree on an estimate of total receipts (except those derived from borrowing) for that fiscal year by enactment of a joint single subject resolution. Prohibits outlays for that year (except those for repayment of debt principal) from exceeding this amount unless the Congress, by a three-fifths rollcall vote of each House, authorizes a specific excess of outlays over receipts. Requires the Congress, whenever actual outlays exceed actual receipts for any fiscal year, to provide by law for the repayment of the excess in the ensuing fiscal year. Requires a three-fifths rollcall vote of each House to increase the public debt. Directs the President to submit a balanced budget to the Congress. Requires the approval of a majority of the total membership of each House by rollcall vote before any bill to increase revenue may become law. Waives these provisions when a declaration of war is in effect.

Resolution· HRESH.Res. 38 (101st)referred

To amend the Rules of the House of Representatives to require a recorded vote upon final passage of legislation that adjusts the pay of Members, and for other purposes.

United States · United States Congress · 4 January 1989

Amends rule VIII of the Rules of the House of Representatives to require a recorded vote on final passage of legislation that adjusts the pay of Members, affects limitations on outside earned income, or provides tax credits or deductions for Members of Congress as a separate or distinct class. Makes it out of order in the House to consider any bill or resolution subject to such amended rule unless: (1) it is comprised solely of the items affecting the pay or benefits of Members; and (2) it takes effect at the beginning of the subsequent Congress.

Law· HRH.R. 422 (101st)enacted

Local Rail Service Reauthorizing Act

United States · United States Congress · 3 January 1989

Local Rail Service Reauthorizing Act - Amends the Department of Transportation Act with respect to local rail service assistance to authorize appropriations for FY 1988 through 1991. Decreases the Federal share of rail service assistance program costs from 70 percent to 50 percent. Provides that the Federal share of costs to rehabilitate rail properties for the purpose of facilitating rail freight service shall be 70 percent. Modifies the eligibility criteria for Federal assistance to States for rail freight financial assistance programs to allow the Interstate Commerce Commission to exempt certain rail line abandonments or service discontinuances from the current requirement that they be specifically authorized by the Commission. States that, effective October 1, 1988, all funds appropriated for State rail service assistance, with specified exceptions, shall be available to the Secretary of Transportation for rail service assistance projects meeting specified requirements. Reduces from $100,000 to $36,000 the amount of funds to which a State is entitled for its rail plan implementation. Directs the Secretary to: (1) establish procedures to ensure that funds for rail service assistance projects are distributed by April 1 of the fiscal year for which they are appropriated; and (2) report to the Congress on the status of funds which are not distributed by such date.

Bill· HRH.R. 409 (101st)referred

To revive and extend the authorization of appropriations for the General Revenue Sharing Program.

United States · United States Congress · 3 January 1989

Repeals provisions of the Consolidated Omnibus Budget Reconciliation Act of 1985 that terminated the general revenue sharing program. Authorizes FY 1990 through 1992 appropriations for the program. Decreases the amount that may be appropriated to the State and Local Government Fiscal Assistance Trust Fund for allocations to local government.

Bill· HRH.R. 363 (101st)referred

To amend part A of title IV of the Social Security Act to establish a demonstration program to test whether the net costs incurred in making emergency assistance payments to homeless AFDC families for temporary housing can be effectively reduced through the construction or rehabilitation (with Federal assistance) of permanent housing that such families can afford with their regular AFDC payments.

United States · United States Congress · 3 January 1989

Amends part A (Aid to Families with Dependent Children) (AFDC) of title IV of the Social Security Act to establish a program providing grants to States selected to conduct demonstration projects testing whether AFDC housing costs can be reduced by constructing and rehabilitating permanent housing for rental to AFDC recipients who would otherwise require AFDC emergency assistance in the form of temporary housing. Provides that, to be eligible for selection as one of three States authorized to conduct such a project, a State must: (1) be currently providing AFDC emergency housing assistance; (2) have an acute need for Federal assistance by virtue of the large number of homeless AFDC families, and shortages of low-income housing, in the jurisdiction(s) where such project would be conducted; and (3) submit a plan to achieve significant cost saving over a ten-year period through the conduct of such project. Requires that such grants be used to provide permanent housing which is: (1) owned by the State, an instrumentality of the State, or a nonprofit organization; (2) available to families who have been unable to find decent housing at rents that can be paid with AFDC aid for shelter; and (3) located in jurisdictions experiencing a critical shortage of such housing. Requires that: (1) the most costly temporary housing be retired from use in the emergency assistance program as permanent housing becomes available for occupancy, unless temporary housing is demonstrably needed; and (2) the costs of providing permanent housing be lower than costs which would be incurred if, instead, the State made AFDC emergency assistance payments providing temporary housing. Sets the State contribution to the cost of constructing or rehabilitating such housing at at least the current State AFDC share increased by ten percent. Authorizes appropriations for the grant program for each of the first five fiscal years following FY 1988.

Bill· HRH.R. 407 (101st)referred

To amend the Public Health Service Act to provide funds for the prevention and treatment of public health emergencies.

United States · United States Congress · 3 January 1989

Amends the Public Health Service Act to authorize the Secretary of Health and Human Services, acting through the Centers for Disease Control, to make grants and enter into contracts for State and local public health emergency prevention and treatment programs. Establishes in the Treasury a Public Health Emergency Prevention and Treatment Fund for such purposes. Authorizes $100,000,000 for FY 1989 and for subsequent years such sums as necessary to have $100,000,000 in the Fund at the beginning of each fiscal year. Requires a report to the appropriate congressional committees on any such expenditures made during a fiscal year.

Bill· HRH.R. 408 (101st)referred

To amend the Public Health Service Act to provide funds for the prevention and treatment of public health emergencies.

United States · United States Congress · 3 January 1989

Amends the Public Health Service Act to authorize the Secretary of Health and Human Services, acting through the Centers for Disease Control, to make grants and enter into contracts for State and local public health emergency prevention and treatment programs. Establishes in the Treasury a Public Health Emergency Prevention and Treatment Fund for such purposes. Authorizes $60,000,000 for FY 1990 and for subsequent years such sums as necessary to have $60,000,000 in the Fund at the beginning of each fiscal year. Requires a report to the appropriate congressional committees on any such expenditures made during a fiscal year.

Bill· HRH.R. 349 (101st)referred

Social Security Refinancing Amendments of 1989

United States · United States Congress · 3 January 1989

Social Security Refinancing Amendments of 1989 - Title I: Financing of Old-Age, Survivors, and Disability Insurance Program - Amends the Internal Revenue Code to adjust the tax rates applicable to employers, employees, and self-employed individuals for old age, survivors and disability insurance coverage. Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to alter percentages of wages and self-employment income to be allocated to the Federal Disability Insurance Trust Fund. Title II: Financing of Medicare Program - Amends the Internal Revenue Code to eliminate employment and self-employment taxes as a means of financing hospital insurance coverage. Amends part A (Hospital Insurance) of title XVIII (Medicare) of the Social Security Act to provide financing for the Medicare program with appropriations from general revenues earmarked by the Secretary of the Treasury in consultation with the Secretary of Health and Human Services. Bases such appropriations on the expected needs of the Federal Hospital Insurance Trust Fund in each fiscal year allocated among individual tax receipts according to a specified formula. Requires an equal amount to be allocated from corporate tax returns. Title III: Miscellaneous Provisions - Directs the Secretary of the Treasury to print on each individual tax return form notice of the amount of the individual's Federal income tax which will be allocated to the Medicare program.

Bill· HRH.R. 387 (101st)referred

To repeal the provisions in the Internal Revenue Code of 1986 relating to the inclusion of Social Security and certain railroad retirement benefits in gross income to the extent such provisions do not apply to nonresident aliens.

United States · United States Congress · 3 January 1989

Repeals, except with respect to nonresident aliens, Internal Revenue Code provisions that include social security and tier I railroad retirement benefits in the gross (taxable) income of certain taxpayers.

Bill· HRH.R. 421 (101st)referred

Private Long-Term Care Insurance Promotion Act

United States · United States Congress · 3 January 1989

Private Long-Term Care Insurance Promotion Act - Amends the Internal Revenue Code to require that for the purpose of determining the income tax liability of insurance companies guaranteed renewable insurance contracts providing for qualified long-term health care be treated in the same way as noncancellable accident or health insurance contracts. Applies this requirement to contracts covering diagnostic, preventive, therapeutic, rehabilitative, and personal care services that are: (1) required by a chronically ill or disabled individual; and (2) provided by a qualified licensed provider (other than a family member) in a nursing facility, including hospitals and nursing homes, or in a home (if home care is a substitute for care in a nursing facility).

Bill· HRH.R. 405 (101st)referred

To amend the Internal Revenue Code of 1986 to exclude from gross income gain on the sale or exchange of certain farmland if the owners of the farmland, in a covenant binding themselves and all future owners of their land, restrict the use of such land to use as farmland.

United States · United States Congress · 3 January 1989

Amends the Internal Revenue Code to exclude from gross income any gain from the sale or exchange of eligible farmland that is subject to an irrevocable covenant binding all future owners to use the land as farmland.

Bill· HRH.R. 401 (101st)referred

Congressional Pay Reform Act of 1987

United States · United States Congress · 3 January 1989

Congressional Pay Reform Act of 1987 - Amends the Legislative Reorganization Act of 1946 to specify that pay adjustments for Members of Congress shall become effective on March 1 following the beginning of the next Congress after the Congress during which such adjustment is approved. Amends the Federal Salary Act to require the President to transmit to the Congress, within a specified time period, recommendations for rates of pay of Members of Congress and legislative and judicial employees. (Currently such recommendations are included in the Federal budget.) Prohibits the House of Representatives and the Senate from considering any bill or joint resolution carrying an appropriation for compensation of Members of Congress for any fiscal year if it carries an appropriation, or a limitation of appropriations, for any other purpose. Requires a recorded vote on such bill or resolution.

Bill· HRH.R. 369 (101st)referred

Tax Fairness for Farmers, Ranchers, and Small Businessmen Act of 1989

United States · United States Congress · 3 January 1989

Tax Fairness for Farmers, Ranchers, and Small Businessmen Act of 1989 - Amends estate tax provisions of the Internal Revenue Code to exempt from recapture any use valuation benefits of a qualified heir who rents the property to another qualified heir on a net cash basis. Applies this provision retroactively in connection with the estates of decedents dying after 1976. Repeals provisions of the Tax Reform Act of 1986 that eliminated income averaging. Increases from 25 percent to 50 percent the allowable income tax deduction for the health insurance costs of self-employed individuals and makes the deduction permanent (under current law it will expire after tax year 1989). Allows a one-time exclusion from gross income of up to $125,000 of gain realized by a farmer from the sale or exchange of land used for farming or ranching during the ten-year period preceding the sale. Permits a full investment tax credit carryforward to certain farmers (current law requires a 35 percent reduction).

Bill· HRH.R. 412 (101st)referred

Smoking and Health Advertising Act of 1989

United States · United States Congress · 3 January 1989

Smoking and Health Advertising Act of 1989 - Amends the Internal Revenue Code to disallow an income tax deduction for sales promotion expenses relating to tobacco and tobacco products. Permits the deduction if the taxpayer's expenditures for advertising informing the public of the health effects of tobacco product use exceed five percent of the sales promotion expenses in question for a given taxable year.

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