Records whose title is actually about this topic. Use a country filter if the list is still too broad.
Records
Bill· HRH.R. 1148 (105th)open
United States · United States Congress · 20 March 1997
TABLE OF CONTENTS: Subtitle A: Authorization of Appropriations Subtitle B: Amendments to Panama Canal Act of 1979 Subtitle A: Authorization of Appropriations - Panama Canal Commission Authorization Act for Fiscal Year 1998 - Authorizes the Panama Canal Commission to make expenditures as necessary for the operation, maintenance, improvement, and administration of the Panama Canal for FY 1998. Makes funds available for the purchase, and transportation to Panama, of passenger motor vehicles (limiting the per vehicle purchase price to $22,000). Subtitle B: Amendments to Panama Canal Act of 1979 - Panama Canal Act Amendments of 1979 (sic) - Amends the Panama Canal Act of 1979 to: (1) empower the Commission to appoint U.S. citizens as notaries public, and to conduct and promote commercial activities related to the management, operation, or maintenance of the Canal; (2) exempt Commission officers and employees from Federal post-employment restrictions following termination of their employment on December 31, 1999; (3) repeal certain Commission employee pay, travel and transportation provisions; (4) authorize the Administrator of the Commission to pay a bonus to a newly recruited employee or an employee who must relocate to accept a position (requires the employee to contract to complete a period of employment established by the Commission) and to pay a retention bonus to other employees under specified circumstances; (5) authorize the Commission (currently, the President) to regulate the Panama Canal Board of Appeals; (6) authorize use of the Panama Canal Revolving Fund to pay severance pay to Commission employees; (7) direct an executive agency (currently, the Commission) to enter into supplies and materials contracts and other transactions with the Republic of Panama; (8) provide a time limitation with respect to the filing of admiralty claims with the Commission; (9) authorize the Commission to establish toll rates for yachts using the Canal; (10) revise generally Federal provisions concerning retirement eligibility for Commission employees; and (11) authorize reserve and retired military personnel to accept employment with the Panama Canal Authority (the successor to the Commission).
Bill· HRH.R. 1169 (105th)open
United States · United States Congress · 20 March 1997
Amends the Internal Revenue Code to extend permanently the tax credit for expenses of clinical testing of certain drugs for rare diseases or conditions.
Bill· HRH.R. 1153 (105th)open
United States · United States Congress · 20 March 1997
21st Century Classrooms Act for Private Technology Investment - Amends the Internal Revenue Code to provide businesses with a deduction for: (1) the donation of computer technology and equipment (within two years of production or acquisition) to elementary or secondary schools, tax-exempt entities supporting education, or private foundations that contribute such property to these entities; and (2) cash contributions used for such purposes.
Bill· HRH.R. 1200 (105th)referred
United States · United States Congress · 20 March 1997
TABLE OF CONTENTS: Title I: Establishment of a State-Based American Health Security Program; Universal Entitlement; Enrollment Title II: Comprehensive Benefits, Including Preventive Benefits and Benefits for Long Term Care Title III: Provider Participation Title IV: Administration Subtitle A: General Administrative Provisions Subtitle B: Control Over Fraud and Abuse Title V: Quality Assessment Title VI: National Health Security Budget; Payments; Cost Containment Measures Subtitle A: Budgeting and Payments to States Subtitle B: Payments by States to Providers Subtitle C: Mandatory Assignment and Administrative Provisions Title VII: Promotion of Primary Health Care; Development of Health Service Capacity; Programs to Assist the Medically Underserved Subtitle A: Promotion and Expansion of Primary Care Professional Training Subtitle B: Direct Health Care Delivery Subtitle C: Primary Care and Outcomes Research Subtitle D: School-Related Health Services Title VIII: Financing Provisions; American Health Security Trust Fund Subtitle A: American Health Security Trust Fund Subtitle B: Taxes Based on Income and Wages Subtitle C: Increase in Excise Taxes on Tobacco Products Title IX: Conforming Amendments to the Employee Retirement Income Security Act of 1974 Title X: Additional Conforming Amendments American Health Security Act of 1997 - Title I: Establishment of a State-Based American Health Security Program; Universal Entitlement; Enrollment - Establishes the American Health Security Program (AHSP), to be administered by the States. Requires a State to establish a State health security program (program) to receive Federal health care funding. (Sec. 102) Entitles every individual who is a U.S. resident and is a U.S. citizen or national or a lawful resident alien to benefits. (Sec. 103) Requires each State program to provide an enrollment mechanism and issue a health security card to each enrollee. (Sec. 104) Makes benefits portable. Prohibits a minimum residence or waiting period in excess of a specified period. Allows reciprocal arrangements for coverage of border region enrollees. (Sec. 106) Supersedes titles XVIII (Medicare) and XIX (Medicaid) of the Social Security Act, the Federal Employee Health Benefits Program, and the Civilian Health and Medical Program of the Uniformed Services (CHAMPUS). Title II: Comprehensive Benefits, Including Preventive Benefits and Benefits for Long Term Care - Entitles all eligible individuals to payment items and services specified by the American Health Security Standards Board (Board) (established by title IV of this Act). Prohibits: (1) deductibles, coinsurance, or copayments for acute care and preventive benefits, subject to exception; (2) providers from charging a patient for covered services; and (3) duplicative private insurance. (Sec. 203) Covers a percentage of home and community-based long-term care services. (Sec. 204) Sets forth special delivery requirements for mental health and substance abuse treatment services provided to at-risk children. Directs the Board to make national determinations on coverage of experimental services. Title III: Provider Participation - Requires providers, to receive payment, to agree: (1) not to discriminate based on race, national origin, income, religion, age, sex or sexual orientation, disability, handicapping condition, or (subject to the qualifications of the provider) illness; (2) not to charge patients for covered services; (3) to furnish necessary information to the Board or program; (4) not to employ excluded providers; and (5) to submit bills within a specified time. (Sec. 302) Considers a health care provider to be qualified if the provider is licensed or certified and meets State law requirements, Federal requirements, and additional standards specified by the Board. Requires: (1) establishment of national minimum quality assurance standards and related monitoring; and (2) an exchange of information among programs regarding quality assurance and cost containment. (Sec. 303) Defines a "comprehensive health service organization" (CHSO) as a public or private organization that, in return for a capitated payment, furnishes or arranges for a full range of health services and out-of-area coverage for urgently needed services. Regulates CHSOs. (Sec. 304) Extends current Medicare prohibitions on physician self-referrals and applies the prohibitions to AHSP. Title IV: Administration - Subtitle A: General Administrative Provisions - Establishes the American Health Security Standards Board to develop policies and procedures for enrollment, benefits, provider participation, national and State funding levels, assisting programs with planning for capital expenditures and service delivery, and other functions. Mandates uniform reporting standards. (Sec. 402) Mandates an American Health Security Advisory Council. (Sec. 404) Requires: (1) each State to submit a plan for a program for providing health care services to residents; (2) the Board to provide States incentives to develop regional planning mechanisms; (3) State programs to meet Federal standards; and (4) each State to appoint a State Health Security Advisory Council. Allows: (1) programs not meeting Federal requirements to be placed in receivership; and (2) States to use fiscal agents to process claims. Subtitle B: Control Over Fraud and Abuse - Authorizes provider exclusion, civil monetary penalties, and criminal prosecution for fraud or abuse, based on current Medicaid standards. (Sec. 412) Requires each program to establish and maintain a health care fraud and abuse unit. Title V: Quality Assessment - Establishes the American Health Security Quality Council. (Sec. 502) Mandates: (1) methods for profiling practice patterns and for identifying those with quality deficiencies; (2) guidelines for procedures performed only at tertiary centers; and (3) standards for education and sanctions regarding those with quality deficiencies. (Sec. 503) Requires each participating State to establish an entity to conduct quality reviews. (Sec. 504) Expresses the intent to replace random utilization controls with a systematic review of patterns of practice. Supersedes all existing Federal utilization review programs. Title VI: Health Security Budget; Payments; Cost Containment Measures - Subtitle A: Budgeting and Payments to States - Directs the Board to establish a national health security budget specifying the total expenditures to be made by the Federal Government and the States for covered health care services. (Sec. 602) Provides for the allocation of funds in the budget by the Board to the States. (Sec. 604) Provides for programs to receive Federal funds equal to a weighted average of a specified percentage of their population-based share of the budget. (Sec. 605) Requires each program to establish a separate budget account for health professional education expenditures. Subtitle B: Payments by States to Providers - Directs that: (1) payment for operating expenses for institutional and facility-based care under State programs be made directly to each institution or facility; and (2) facility budgets be adjusted to reflect payments made by CHSOs. Allows programs to permit institutions and facilities to raise funds from private sources for specified purposes. (Sec. 612) Requires: (1) State programs to pay individual practitioners on a fee-for-service basis; and (2) the Board to establish models for such payment and for global fee payment methodologies. Permits States to require electronic billing. (Sec. 613) Authorizes programs to pay CHSOs based on annual budgets or risk-adjusted capitation payments, reduced by the costs of covered services not provided by the CHSO. (Sec. 614) Directs that programs pay for community-based primary health services based on global budgets, basic primary care capitation amounts for enrollees, or fee-for-service. (Sec. 615) Requires: (1) the Board to establish a list of approved prescription drugs and to determine maximum prices; and (2) each program to pay for such drugs based on such maximum prices and to pay separate dispensing fees to pharmacies. (Sec. 616) Directs: (1) the Board to establish a list of approved durable medical equipment and therapeutic devices and equipment; and (2) programs to pay for such items based on maximum prices determined by the Board. (Sec. 617) Requires State programs to pay for other items and services based on methodologies adopted by the Board. (Sec. 618) Directs the Board to establish model payment methodologies and other incentives that promote the provision of services in medically underserved areas. (Sec. 619) Authorizes programs to use alternative payment methodologies, provided certain requirements are met. Subtitle C: Mandatory Assignment and Administrative Provisions - Requires that participating providers accept program payment as full payment. Permits provider exclusion and civil penalties for violations. (Sec. 632) Requires a provider payment appeals process. Title VII: Promotion of Primary Health Care; Development of Health Service Capacity; Programs to Assist the Medically Underserved - Subtitle A: Promotion and Expansion of Primary Care Professional Training - Sets forth Board responsibilities regarding the education of health professionals. Sets as national goals that: (1) at least 50 percent of graduate medical residencies be in primary care within five years of this Act's enactment; and (2) there be a certain number, specified by the Board, of midlevel primary care practitioners employed in the health care system by a specified date. (Sec. 702) Mandates an Advisory Committee on Health Professional Education. (Sec. 703) Requires transfer of specified revenues from the American Health Security Trust Fund (Fund) for certain existing programs supporting health professional education and nursing education and for the National Health Service Corps. Subtitle B: Direct Health Care Delivery - Mandates transfer of specified Fund revenues to the Public Health Service for maternal and child health block grants, prevention and treatment of tuberculosis, prevention and treatment of sexually transmitted diseases, preventive health block grants, grants to States for community mental health services and the prevention and treatment of substance abuse, grants for HIV health care services, public health formula grants, and primary care service expansion grants. (Sec. 713) Mandates grants to primary care centers to plan, develop, and deliver primary care to medically underserved populations. Subtitle C: Primary Care and Outcomes Research - Mandates transfer of specified Fund revenues to the Agency for Health Care Policy and Research for health outcomes research. (Sec. 722) Amends the Public Health Service Act to establish in the National Institutes of Health an Office of Primary Care and Prevention Research and a national data system and clearinghouse on primary care and prevention research. Authorizes appropriations. Subtitle D: School-Related Health Services - Authorizes appropriations for this subtitle. Mandates grants to State health agencies or to local community partnerships to develop and operate school health service sites. Title VIII: Financing Provisions; American Health Security Trust Fund - Subtitle A: American Health Security Trust Fund - Amends the Internal Revenue Code to create the American Health Security Trust Fund (Fund). Appropriates to the Fund the increase in tax liabilities attributable to the application of amendments made by this title and receipts from: Medicare, Medicaid, Federal employees' health benefits program, CHAMPUS, Maternal and Child Health program (under title V of the Social Security Act), vocational rehabilitation programs, drug abuse and mental health services programs under the Public Health Service Act, programs providing general hospital or medical assistance, and certain other Federal programs. Transfers to the Fund amounts in the Federal Hospital Insurance Trust Fund and the Federal Supplementary Medical Insurance Trust Fund. Subtitle B: Taxes Based on Income and Wages - Imposes a health care excise tax on every employer and on the self-employed, railroad employers, and railroad employee representatives. Imposes an individual health care income tax. Prohibits credits against the tax and any effect on the minimum tax in relation to the individual health care income tax. Subtitle C: Increase in Excise Taxes on Tobacco Products - Increases the excise taxes on tobacco products. Title IX: Conforming Amendments to the Employee Retirement Income Security Act of 1974 - Makes the Employee Retirement Income Security Act of 1974 (ERISA) inapplicable to health coverage arrangements under State health security programs. Exempts State health security programs from ERISA preemption. Prohibits employee benefits duplicating State health security program benefits and requires that a liable workers' compensation carrier reimburse the State health security plan. Repeals ERISA continuation coverage requirements. Title X: Additional Conforming Amendments - Repeals specified provisions of the Health Insurance Portability and Accountability Act, ERISA, and the Public Health Service Act.
Bill· HRH.R. 1186 (105th)open
United States · United States Congress · 20 March 1997
Amends Federal defense procurement law to require a bidder or offeror, to be considered a responsible bidder or offeror for the construction of a public building, facility, or work, to submit a tax clearance (a document stating that such entity is in compliance with all State tax laws) from the State in which the contract is to be performed. Requires the head of a Federal agency to withhold the final payment under such a contract until the contractor submits both a tax clearance and a certification of compliance with all State laws concerning payments to employees under such contract. Authorizes an agency head to: (1) withhold from any contractor payments amounts necessary to pay any State tax liability due under such contract; and (2) pay such amount directly to such State. Directs the Secretary of Defense to require a contractor to be licensed if the State in which a construction contract is to be performed requires such a license. Requires revision of the Federal Acquisition Regulation to explain the general excise tax law of Hawaii.
Bill· HRH.R. 1161 (105th)referred
United States · United States Congress · 20 March 1997
Mandates the display of the POW-MIA flag on Armed Forces Day, Memorial Day, Flag Day, Independence Day, Veterans Days, 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 from the National Defense Authorization Act for Fiscal Years 1992 and 1993 relating to the display of the POW-MIA flag.
Bill· HRH.R. 1156 (105th)referred
United States · United States Congress · 20 March 1997
Directs the Secretary of Veterans Affairs to allocate amounts appropriated to the Secretary for FY 1998 and 1999 for medical care so that the amount allocated to each element of the Department of Veterans Affairs designated as a Veterans Integrated Service Network is not less than the amount allocated to that element from amounts appropriated for FY 1996. (Such elements are currently designated for an allocation reduction from FY 1996 amounts under the Veterans Equitable Resource Allocation System developed by the Secretary and submitted to the Congress in March 1997.) Provides an exception on a pro rata basis with respect to any general appropriations reductions. Directs the Secretary, effective with FY 2000, to ensure that each such Network is allocated an amount for medical care that is not less than 90 percent of the product of: (1) the number of veterans residing in the geographic area of that Network; and (2) the national medical services and administrative cost per veteran.
Bill· HRH.R. 1152 (105th)open
United States · United States Congress · 20 March 1997
Amends the Revised Organic Act of the Virgin Islands to authorize the laws of the Virgin Islands to define whether an absence from the Virgin Islands of either the Governor or the Lieutenant Governor while on official business is construed as a "temporary absence" involving a surrender of authority and power. Authorizes the Virgin Islands legislature to issue short-term notes in anticipation of the collection of taxes and revenues for the current year. Limits the principal amount of such notes to the anticipated taxes and revenues for such year. Amends a specified Act to revise bond priority guidelines to declare that Virgin Islands revenue bonds, instead of the current priority for payment in the order of the date of issue, shall have a parity lien with every other subsequently issued obligation. Virgin Islands Development Act of 1997 - Establishes the Commission on the Economic Future of the Virgin Islands to make recommendations to the President and the Congress on policies and actions for a secure and self-sustaining future for the local economy of the Virgin Islands through 2020, as well as on the Federal role in providing that future. Authorizes appropriations.
Bill· HRH.R. 1208 (105th)referred
United States · United States Congress · 20 March 1997
Death Tax Repeal Act - Amends the Internal Revenue Code to repeal the provisions of subtitle B of the Code relating to estate, gift, and generation-skipping taxes.
Bill· HRH.R. 1204 (105th)referred
United States · United States Congress · 20 March 1997
Amends the Internal Revenue Code to exclude from gain the sale of a life estate or a remainder interest in a principal residence by a person eligible for the one-time "55 years or older" exclusion of gain from the sale of such residence. Stipulates that such provision shall not apply to related party sales.
Bill· HRH.R. 1205 (105th)referred
United States · United States Congress · 20 March 1997
Amends the Internal Revenue Code to include distributions from publicly traded partnerships as qualifying income of regulated investment companies. Excludes such distributions from the source-based inclusion limitation applicable to other partnerships.
Bill· HRH.R. 1193 (105th)referred
United States · United States Congress · 20 March 1997
Amends the Internal Revenue Code to require that an inflation indexed basis rather than an adjusted basis be used to determine gain or loss in the disposition of the following assets held at least one year: (1) corporate stock; (2) bonds; (3) tangible property used in, or land held in connection with, a business or trade; and (4) a principal residence. Replaces the existing one-time "55 years or older" exclusion of $125,000 of gain from the sale of a principal residence with an exclusion of $250,000 ($500,000 in the case of a joint return) from the sale of a principal residence (eliminating age and one-time provisions).
Bill· HRH.R. 1207 (105th)referred
United States · United States Congress · 20 March 1997
Economic Competitiveness and Growth Act - Amends the Internal Revenue Code to establish a 50 percent capital gains deduction from gross income (with a computation provision for estate and trust purposes). Makes related Code changes in the areas of: (1) itemized deductions; (2) accounting methods; (3) exempt organizations; (4) estates and trusts; (5) insurance companies; (6) regulated investment companies and shareholders; (7) investment trusts; (8) aliens and foreign corporations; (9) non-U.S. income; (10) capital losses; (11) S corporations; (12) farmers' cooperatives; (13) self-employment income; and (14) the merchant marine (including amendments to the Merchant Marine Act of 1936). (Sec. 3) Amends the provision regarding exclusion of gain from the sale of qualifying small business stock to: (1) increase the exclusion; (2) reduce the holding period; (3) make corporations eligible; (4) increase the size of qualifying businesses, and provide for inflation adjustments; (5) eliminate the per-issuer limitation; and (6) revise the working capital limitation. (Sec. 4) Provides for the rollover of gain from the sale of qualified small business stock to another qualified small business stock. (Sec. 5) Provides for the indexing of certain capital assets acquired (or held and used in the case of a personal residence) after December 30, 1996, for purposes of gain or loss determinations.
Bill· HRH.R. 1164 (105th)referred
United States · United States Congress · 20 March 1997
Rural Environment Tax Credit Act - Amends the Internal Revenue Code to allow taxpayers primarily engaged in a farming-related business an investment tax credit for a percentage of: (1) the costs of agricultural environmental property (as defined by this Act); and (2) the amount allowed as a deduction for soil and water conservation expenditures.
Bill· HRH.R. 1179 (105th)referred
United States · United States Congress · 20 March 1997
Amends the Federal Election Campaign Act of 1971 to authorize appropriations for the Federal Election Commission.
Bill· HRH.R. 1149 (105th)referred
United States · United States Congress · 20 March 1997
Amends the Internal Revenue Code to exclude from gross income any benefit administered by the Secretary of Veterans Affairs. (Current law excludes from gross income only qualified military benefits.)
Bill· HRH.R. 1145 (105th)referred
United States · United States Congress · 20 March 1997
Home-Based Business Fairness Act of 1997 - Amends the Internal Revenue Code to increase the deduction allowed for the health insurance costs of a self-employed individual to allow as a deduction an amount equal to the amount paid by such individual for insurance which constitutes medical care for such individual, such individual's spouse, and dependents. Adds to provisions defining the disallowance of certain expenses in connection the business use of the home to provide that a home office shall in any case qualify as the principal place of business if the office is: (1) in the location where the taxpayer's essential administrative or management activities are conducted on a regular and systematic basis; and (2) necessary because the taxpayer has no other location for the performance of the essential management or administrative activities of the business. Considers a service provider as not being an employee if the provider: (1) can realize a profit or loss, can incur unreimbursed expenses, and makes a time-limited or task-limited agreement; (2) has a principal place of business, does not primarily provide service at a single service recipient's facilities, pays fair rent for the use of the recipient's facilities, or operates primarily with equipment not supplied by the recipient; and (3) if there is a written contract providing that the provider will not be treated as an employee for Federal tax purposes. Considers (in addition) a provider as not an employee if: (1) there is such a written contract; and (2) the provider is a corporation or limited liability company and does not receive benefits that the recipient's employees receive. Regulates the treatment of determinations by the Secretary of the Treasury that a service provider should have been treated as an employee.
Bill· HRH.R. 1150 (105th)open
United States · United States Congress · 20 March 1997
TABLE OF CONTENTS: Title I: Removal of Tax Traps for the Unwary Title II: Conformity with Regulated Investment Company Rules Title III: Other Simplification Real Estate Investment Trust Tax Simplification Act of 1997 - Title I: Removal of Tax Traps for the Unwary - Amends the Internal Revenue Code to impose monetary penalties for the failure of a real estate investment trust (REIT) to comply with regulations regarding ascertaining the actual ownership of the outstanding shares, or certificates of beneficial interest, of the REIT. Requires treating a complying REIT as if it had met a requirement to not be closely held if it does not know, or exercising reasonable diligence would not have known, whether it was closely held. (Sec. 102) Revises the definition of "rents from real property" with regard to impermissible tenant service income and constructive ownership of stock. Title II: Conformity with Regulated Investment Company Rules - Provides for the treatment by shareholders of undistributed capital gains. Title III: Other Simplification - Revises requirements concerning the treatment of earnings and profits with regard to certain distributions. (Sec. 302) Modifies the grace period regarding foreclosure property. Allows one extension (currently, one or more extensions). Allows a REIT to revoke an election to treat property as foreclosure property. Changes requirements concerning termination of the grace period. (Sec. 303) Sets forth special foreclosure rules for health care properties. (Sec. 304) Revises: (1) the treatment of certain interest rate agreements; (2) the formula for determining the amount of excess noncash income; and (3) the circumstances in which a sale of property that is a real estate asset is not a prohibited transaction. (Sec. 307) Provides for the circumstances in which sale of secured property by a REIT will be treated as if the REIT had held the property for at least four years. (Sec. 308) Removes a requirement that, in order to be a qualified REIT subsidiary, the stock of a corporation must have been held by the REIT at all times the corporation was in existence.
Bill· SS. 472 (105th)open
United States · United States Congress · 19 March 1997
Declares that it is U.S. policy that the residents of Puerto Rico should be afforded periodically the opportunity freely to express a preference for preserving its current political status or choosing to seek U.S. statehood or separate sovereignty (independence or free association). Requires a referendum on these questions to be held by December 31, 1998. Sets forth specified requirements with respect to the referendum and implementation of its results. Makes funds derived from excise taxes collected on rum imported into the United States and deposited into the treasury of Puerto Rico available for grants to the State Elections Commission of Puerto Rico for: (1) costs of conducting the referendum; and (2) voter education.
Law· SS. 476 (105th)enacted
United States · United States Congress · 19 March 1997
Amends the Economic Espionage Act of 1996 to require the Director of the Bureau of Justice Assistance, for FY 1997 through 2001, to make grants to the Boys and Girls Clubs of America (BGCA) to establish and extend club facilities where needed, with particular emphasis on establishing clubs in and extending services to public housing projects and distressed areas. Directs the Attorney General to accept and approve an application for such a grant submitted by BGCA if the application: (1) includes a long-term strategy to establish 1,000 additional clubs and a detailed summary of those areas in which new facilities will be established or existing facilities expanded to serve additional youths during the next fiscal year; (2) includes a plan to insure that there are a total of not less than 2,500 BGCA facilities in operation before January 1, 2000; (3) certifies that there will be appropriate coordination with those communities where clubs will be located; and (4) explains the manner in which new facilities will operate without additional, direct Federal financial assistance. Earmarks specified funds to provide a grant to BGCA for administrative, travel, and other costs associated with a national role-model speaking tour program.
Bill· SS. 473 (105th)referred
United States · United States Congress · 19 March 1997
Independent Contractor Tax Reform Act of 1997 - Amends the Internal Revenue Code to consider a service provider as not being an employee if: (1) the provider can realize a profit or loss, can incur unreimbursed expenses, and makes a time-limited or task-limited agreement; (2) the provider has a principal place of business, does not primarily provide service at a single service recipient's facilities, pays fair rent for the use of the recipient's facilities, or operates primarily with equipment not supplied by the recipient; and (3) there is a written contract providing that the provider will not be treated as an employee for Federal tax purposes. Considers (in addition) a provider as not an employee if: (1) there is such a written contract; and (2) the provider is a corporation or limited liability company and does not receive benefits that the recipient's employees receive. Regulates the treatment of determinations by the Secretary of the Treasury that a service provider should have been treated as an employee.
Bill· SS. 479 (105th)referred
United States · United States Congress · 19 March 1997
Estate Tax Relief for the American Family Act of 1997 - Amends the Internal Revenue Code to provide for an annual incremental increase, from the current $192,800 credit to a credit of $1 million by the year 2002, in the credit against the estate transfer tax. (Sec. 3) Excludes from the value of the gross estate, in specified circumstances, the lesser of: (1) the adjusted value of the qualified family-owned business interests of the decedent otherwise includible in the estate; or (2) $1.5 million plus 50 percent of the excess (if any) of the adjusted value of such interests over $1.5 million, but not over $10 million. (Sec. 4) Amends estate tax provisions to prohibit treating a surviving spouse or lineal descendant as failing to use real property in a qualified use solely because the spouse or descendant rents the property to a family member on a net cash basis. (Sec. 5) Increases the limit on the aggregate decrease in the value of real property taken into account for purposes of estate tax provisions. (Sec. 6) Modifies requirements regarding correction of certain failures regarding elections and agreements. (Sec. 7) Extends from 10 to 20 years the amount of time permitted to an estate for making installment payments of the estate tax in an estate consisting largely of interest in a closely held business. Revises provisions concerning the payment of interest on such tax to make a certain portion interest-free. (Sec. 9) Modifies requirements regarding: (1) the valuation of gifts for estate tax purposes; and (2) generation-skipping transfer taxes for transfers to individuals with deceased parents.
Bill· SS. 475 (105th)referred
United States · United States Congress · 19 March 1997
Amends the Internal Revenue Code to specify the rate of tax on draft cider containing certain percentages of alcohol. Excludes the tax from the credit for small domestic producers.
Bill· HRH.R. 1124 (105th)referred
United States · United States Congress · 19 March 1997
Amends the Internal Revenue Code to replace provisions relating to an alternative tax for corporations on capital gains with provisions making 100 percent of the net capital gain of a taxpayer a deduction from gross income. Provides for the treatment of estates and trusts. Requires reducing net capital gain by the amount the taxpayer takes into account as investment income under specified provisions.
Bill· HRH.R. 1130 (105th)open
United States · United States Congress · 19 March 1997
TABLE OF CONTENTS: Title I: Pension Access and Coverage Subtitle A: Improved Access to Individual Retirement Savings Subtitle B: Improved Fairness in Retirement Plan Benefits Subtitle C: Improving Retirement Plan Coverage Subtitle D: Simplifying Plan Requirements Title II: Security Subtitle A: General Provisions Subtitle B: ERISA Enforcement Title III: Portability Title IV: Comprehensive Women's Pension Protection Subtitle A: Pension Reform Subtitle B: Protection of Rights of Former Spouses to Pension Benefits Under Certain Government and Government-Sponsored Retirement Programs Subtitle C: Modifications of Joint and Survivor Annuity Requirements Subtitle D: Spousal Consent Required for Distributions From Section 401(k) Plans Subtitle E: Women's Pension Toll-Free Phone Number Title V: Date for Adoption of Plan Amendments Retirement Security Act of 1997 - Title I: Pension Access and Coverage - Subtitle A: Improved Access to Individual Retirement Savings - Chapter 1: Contributions To Individual Retirement Plans Through Payroll Deductions - Amends the Internal Revenue Code (IRC) to require a private contractor with the Secretary of Labor to establish a system under which: (1) eligible employees, through employer payroll deductions, may make contributions to individual retirement plans; and (2) amounts in the individual retirement plans are invested according to certain requirements. (Sec. 103) Provides for: (1) contributions to individual retirement plans; (2) investment options; (3) accounting and information; (4) administrative costs; (5) fiduciary responsibilities, liability and penalties, bonding, and investigative authority; and (6) selection of contractor. (Sec. 108) Authorizes appropriations for: (1) the Secretary of Labor to design and award the contract for such system; and (2) the contractor to begin operations. Chapter 2: Nonrefundable Tax Credit for Contributions to Individual Retirement Accounts - Amends IRC to allow a nonrefundable tax credit for a portion of contributions to individual retirement plans, calculated according to a specified scale. Chapter 3: Expanded Individual Retirement Accounts to Increase Coverage and Portability - Subchapter A: IRA Deduction - Raises the income limitations for the individual retirement account (IRA) tax deduction, with a corresponding adjustment to the formula for the phaseout of such limitations. (Sec. 122) Prescribes an inflation adjustment for the IRA deductible amount and income limitations. Subchapter B: Distributions and Investments - Allows the use of distributions from individual retirement plans, without additional tax, to: (1) purchase first homes; (2) pay higher education expenses; or (3) pay financially devastating medical expenses. (Sec. 132) Allows the use without penalty of distributions from certain plans during periods of unemployment. (Sec. 133) Requires that contributions to individual retirement plans (other than special individual retirement accounts) be held for at least five years in certain cases before they may be distributed without specified tax consequences. Chapter 4: Periodic Pension Benefits Statements - Amends the Employee Retirement Income Security Act of 1974 (ERISA) with respect to periodic pension benefits statements in cases of defined benefit plans, defined contribution plans, and multiemployer plans. Subtitle B: Improved Fairness in Retirement Plan Benefits - Amends IRC to require a specified minimum employer contribution to simple retirement accounts. Provides for an employer option to suspend contributions with 30-days' notice. Amends ERISA with respect to fiduciary duties in the case of such accounts. (Sec. 152) Amends IRC to set forth various nondiscrimination rules for qualified cash or deferred arrangements and matching contributions. (Sec. 153) Increases from $75,000 to $80,000 per year specified compensation criteria for a highly compensated employee. Excludes specified categories of employees with respect to age, short length of service, and part-time service from the meaning of highly compensated employee. Subtitle C: Improving Retirement Plan Coverage - Allows a tax credit for up to a maximum $500 of the qualified start-up costs of eligible small employers in establishing a qualified pension plan or qualified employer payroll deduction system. (Sec. 162) Limits annual benefits under governmental and multiemployer plans to $90,000, eliminating the alternative 100 percent of high three-year average compensation limitation. Exempts from the $7,500 or one third of includible compensation limit for annual benefits certain excess benefit arrangements under deferred compensation plans of State and local governments and tax-exempt organizations. Prohibits such arrangements from being taken into account in determining whether any other plan is an eligible deferred compensation plan. (Sec. 163) Declares that compensation deferred under a mirror plan shall not be taken into account in applying certain limits (with respect to deferred compensation plans of State and local governments and tax-exempt organizations) to compensation deferred under any other deferred compensation plan. (Sec. 164) Sets forth special rules to treat contributions by self-employed individuals as matching contributions. (Sec. 165) Amends specified Federal law relating to Federal employees to allow immediate participation in the Thrift Savings Plan for Federal employees by eliminating certain waiting periods. (Sec. 166) Amends the IRC to revise the limits on contributions excluded from the calculation of non-deductible contributions for purposes of the tax on non-deductible contributions to a qualified employer plan. (Sec. 167) Excludes from gross income any workers' compensation received by former police officers or fire fighters for heart disease or hypertension. Subtitle D: Simplifying Plan Requirements - Amends IRC and ERISA to set a full funding limitation for multiemployer plans. (Sec. 172) Eliminates IRC partial termination rules for multiemployer plans. (Sec. 173) Revises IRC nondiscrimination and minimum participation rules with respect to governmental plans. (Sec. 174) Eliminates specified ERISA requirements for plan descriptions and for filing of summary plan descriptions and descriptions of material modifications to a plan. (Sec. 175) Replaces the 150 percent of current liability factor in the calculation of the full-funding limit with an incremental scale from 155 percent in 1998 to 170 percent in 2001, followed by zero in 2002 and succeeding years. (Sec. 176) Directs the Secretaries of the Treasury and of Labor to expand their efforts to examine existing guidance regarding notice, recordkeeping, and operational requirements for retirement plans, in order to permit the use of new technologies by plan sponsors and administrators in ways which maintain the protection of the rights of participants and beneficiaries. Title II: Security - Subtitle A: General Provisions - Amends ERISA to provide investment protection for specified plans that include qualified cash or deferred arrangements under IRC ("401(k) plans") by setting limitations on investment in employer securities and employer real property by cash or deferred arrangements. Provides a transition rule for plans holding excess securities or property. (Sec. 202) Applies an ERISA requirement for annual, detailed investment reports to certain IRC 401(k) plans. Directs the Secretary of Labor, in prescribing regulations for required information in such reports, to consider including specified types of information. (Sec. 203) Directs the Secretary of Labor to study and report to the Congress on: (1) the extent to which pension plans invest in collectibles; and (2) whether such investments present a risk to the pension security of the participants and beneficiaries of such plans. (Sec. 204) Amends IRC to prohibit qualified employer plans from making loans through credit cards and other intermediaries. (Sec. 205) Increases the amounts of multiemployer plan benefits guaranteed under ERISA. (Sec. 206) Increases the maximum amount of the civil penalty which may be assessed administratively for certain prohibited transactions. (Sec. 207) Amends ERISA with respect to substantial owner benefits to revise the phase-in of guarantee and the allocation of assets. (Sec. 208) Directs the Secretary of Labor to report annually to the President and the Congress on plans from which residual assets were distributed to employers (reversion report). (Sec. 209) Expresses the sense of the Congress that the Secretary of the Treasury should: (1) review existing correction mechanisms to determine whether modifications might facilitate additional utilization by sponsors, improve voluntary compliance, and hasten the correction of pension plans; (2) consider whether additional means of addressing nonegregious violations should be explored; and (3) make appropriate legislative recommendations. Subtitle B: ERISA Enforcement - Amends ERISA enforcement provisions to repeal a limited scope audit requirement for employee pension benefit plans. Requires an accountant, in offering an opinion in the case of an employee pension benefit plan, to rely, to the extent consistent with generally accepted auditing standards, on the work of any independent public accountant of any bank or similar institution or insurance carrier that holds assets or processes transactions of the employee pension benefit plan, provided that such bank, institution, or insurance carrier is regulated, supervised, and subject to periodic examination by a State or Federal agency. (Sec. 212) Sets forth additional ERISA requirements for qualified public accountants. (Sec. 213) Amends ERISA and the IRC to exempt from the prohibition against assignment or alienation of an accrued pension benefit offsets for certain civil and criminal judgments against fiduciaries. Changes from mandatory to discretionary the imposition and amount of civil penalties for breach of fiduciary responsibilities. Title III: Portability - Amends ERISA and the IRC to provide for faster vesting of employer matching contributions. (Sec. 302) Revises certain restrictions on distributions from IRC 401(k) plans. (Sec. 303) Amends ERISA and IRC with respect to an accrued benefit not to be decreased by plan amendment to revise the treatment of transfers between defined contribution plans. (Sec. 304) Amends ERISA rules requiring transfer of benefits of missing participants to direct the Pension Benefit Guaranty Corporation (PBGC) to prescribe similar rules for multiemployer plans that terminate. Requires transfer of missing participants' plan benefits to the PBGC by certain plans not otherwise subject to ERISA enforcement provisions. Title IV: Comprehensive Women's Pension Protection - Subtitle A: Pension Reform - Makes certain new rules for pension integration under the Tax Reform Act of 1986 applicable to all existing accrued benefits. (Sec. 401) Amends IRC to: (1) disallow integration for simplified employee pensions; and (2) provide for eventual repeal of certain pension integration rules. (Sec. 402) Sets forth rules regarding the application of minimum coverage requirements with respect to separate lines of business. (Sec. 403) Amends IRC and ERISA with respect to division of pension benefits upon divorce, at the former spouse's election, to deem any State divorce decree to be a domestic relations order specifying that half of the marital share of the participant's accrued benefit is to be provided to such former spouse. (Sec. 404) Amends the Railroad Retirement Act of 1974 (RRA) to entitle divorced spouses to railroad retirement annuities independent of the employee's actual entitlement. Subtitle B: Protection of Rights of Former Spouses to Pension Benefits Under Certain Government and Government-Sponsored Retirement Programs - Amends RRA to extend Tier II railroad retirement benefits to surviving former spouses pursuant to divorce agreements. (Sec. 412) Amends Federal civil service law with respect to survivor annuities for widows, widowers, and former spouses of Federal employees who die before attaining the age for deferred annuity under the Civil Service Retirement System (CSRS). (Sec. 413) Amends Federal law relating to the armed forces to terminate a two-tier annuity computation and social security offset under the military survivor benefit plan. (Sec. 414) Amends Federal civil service law with respect to payment of lump-sum benefits to former spouses of Federal employees under CSRS and the Federal Employees' Retirement System (FERS). Subtitle C: Modifications of Joint and Survivor Annuity Requirements - Modifies ERISA and IRC requirements for joint and survivor annuities to provide for an alternative joint and two-thirds survivor annuity payable while both the participant and the spouse are alive. Subtitle D: Spousal Consent Required for Distributions From Section 401(k) Plans - Amends IRC to require spousal consent for distributions from section 401(k) plans. Subtitle E: Women's Pension Toll-Free Phone Number - Directs the Secretary of Labor to contract with an independent organization to create a women's pension toll-free phone number and contact. Authorizes appropriations. Title V: Date for Adoption of Plan Amendments - Sets forth dates for adoption of plan amendments.
Law· HRH.R. 1119 (105th)enacted
United States · United States Congress · 19 March 1997
TABLE OF CONTENTS: Title I: Procurement Title II: Research, Development, Test, and Evaluation Title III: Operation and Maintenance Subtitle A: Authorization of Appropriations Subtitle B: Environmental Provisions Subtitle C: Other Matters Title IV: Military Personnel Authorizations Subtitle A: Active Forces Subtitle B: Reserve Forces Title V: Military Personnel Policy Subtitle A: Officer Personnel Policy Subtitle B: Enlisted Personnel Policy Subtitle C: Reserve Personnel Policy Subtitle D: Education Policy Title VI: Compensation and Other Personnel Benefits Subtitle A: Pay and Allowances Subtitle B: Bonuses and Special Pays Subtitle C: Allowances Subtitle D: Other Matters Title VII: Health Care Provisions Title VIII: Repeal of Certain Acquisition Reports and Acquisition Policy Subtitle A: Repeal of Certain Acquisition Reports Subtitle B: Acquisition Policy Title IX: Department of Defense Organization and Management Title X: General Provisions Subtitle A: Financial Matters Subtitle B: Naval Vessels Subtitle C: Other Matters Subtitle D: Military Construction Provisions Title XI: Department of Defense Civilian Personnel National Defense Authorization Act for Fiscal Years 1998 and 1999 - Title I: Procurement - Authorizes appropriations for FY 1998 and 1999 to the Army, Navy and Marine Corps, and Air Force for aircraft, missiles, weapons and tracked combat vehicles, ammunition, shipbuilding and conversion, and other procurement. (Sec. 104) Authorizes appropriations for FY 1998 and 1999 for: (1) defense-wide procurement; (2) the Defense Inspector General; (3) the Defense Health Program; and (4) the chemical demilitarization program. (Sec. 108) Authorizes the transfer of up to $400 million from the National Defense Stockpile Transaction (NDST) Fund to specified aircraft procurement accounts for FY 1998. Title II: Research, Development, Test, and Evaluation - Authorizes appropriations for FY 1998 and 1999 for the armed forces for research, development, test, and evaluation. (Sec. 202) Extends permanently (currently terminates on September 30, 1998) the authority of the Secretary of Defense to contract with commercial entities to conduct commercial test and evaluation activities at a major range and test facility installation. Title III: Operation and Maintenance - Subtitle A: Authorization of Appropriations - Authorizes appropriations for FY 1998 and 1999 for operation and maintenance (O&M) for the armed forces and specified activities and agencies of the Department of Defense (DOD). (Sec. 302) Authorizes appropriations for FY 1998 and 1999 for: (1) working capital and revolving funds; (2) the Armed Forces Retirement Home; and (3) O&M of Fisher houses, to be derived from the Fisher House Trust Fund. (Sec. 305) Authorizes the transfer of up to $150 million from the NDST Fund to specified O&M accounts. (Sec. 306) Repeals the Defense Business Operations Fund. Authorizes the Secretary to award contracts for capital assets of a working capital fund in advance of the availability of such funds. Subtitle B: Environmental Provisions - Amends the National Defense Authorization Act for Fiscal Year 1997 to authorize the Secretary to enter into a cooperative agreement with an Indian tribe to obtain assistance in certifying environmental technologies. (Sec. 312) Allows the use of a DOD facility for the storage and disposal of nondefense toxic and hazardous materials when such materials will or have been used in connection with a DOD activity or a service to be performed for the benefit of DOD. Provides as exceptions to the general prohibition against the use of DOD facilities for such storage and disposal the use of: (1) a space launch facility; and (2) DOD facilities for testing materials or training personnel. Subtitle C: Other Matters - Directs the Secretary to conduct programs to commemorate the 50th anniversaries of the Marshall Plan and the Korean War, using Army O&M funds. Establishes in the Treasury the Department of Defense 50th Anniversary of the Marshall Plan and Korean War Commemoration Account. Requires a report from the Secretary to the congressional defense committees on the use of Account funds. (Sec. 322) Authorizes the Superintendent of the Naval Postgraduate School (currently, the Secretary of the Navy) to enter into an agreement with an accredited higher educational institution for an exchange of students. Title IV: Military Personnel Authorizations - Subtitle A: Active Forces - Sets forth the authorized end strengths for active-duty forces as of the end of FY 1998 and 1999. Subtitle B: Reserve Forces - Sets forth the authorized end strengths as of the end of FY 1998 and 1999 for members of the Selected Reserve and reserve personnel on active duty in support of the reserves. Title V: Military Personnel Policy - Subtitle A: Officer Personnel Policy - Authorizes the Secretary of the military department concerned to allow military personnel of that department, or the Department of Transportation when the Coast Guard is not operating as a service in the Navy, to serve in the management of a military welfare society and other designated entities. (Sec. 504) Revises generally the authority for the promotion of officers through promotion boards. (Sec. 505) Excludes chaplains, health care professionals, and officers assigned to duty with the American Battle Monuments Commission from current limitations on the period of recall to active duty. Subtitle B: Enlisted Personnel Policy - Authorizes the Superintendent of the Naval Postgraduate School to permit enlisted members of the armed forces and Coast Guard who are assigned to such School to receive instruction there on a space-available basis. (Sec. 512) Directs the Community College of the Air Force to prescribe programs for enlisted members of the armed forces, other than the Air Force, whose jobs are closely related to Air Force jobs and for enlisted personnel who are serving as instructors at Air Force training schools. Subtitle C: Reserve Personnel Policy - Allows lieutenant colonels (currently, only grades above lieutenant colonel) to serve on boards of inquiry for the involuntary separation of military personnel. Subtitle D: Education Policy - Protects educational assistance entitlements for those members of the Selected Reserve who are ordered to serve on active duty (current law) or in support of a contingency operation. Removes references to the entitlement period for such personnel who served on active duty during the Persian Gulf War. Title VI: Compensation and Other Personnel Benefits - Subtitle A: Pay and Allowances - Waives any FY 1998 military pay increases tied to increases in the General Schedule of Compensation for Government employees. Increases by 2.8 percent, effective on January 1, 1998, the rates of basic pay and basic allowance for quarters. (Sec. 602) Allows the Ready Reserve muster duty allowance to be paid before such duty is actually performed, while requiring such payment within 30 days after such duty. Subtitle B: Bonuses and Special Pays - Increases and extends through FY 2002 certain bonuses and special pay provided to nuclear-qualified officers. (Sec. 612) Provides a special pay incentive for enlisted personnel who enter into an agreement with the Secretary concerned to extend their tour of duty overseas. (Sec. 613) Increases the special pay for Selected Reserve personnel who: (1) extend their enlistments for either three or six years; and (2) reenlist in a critical military skill position after completing their initial service obligation. Subtitle C: Allowances - Authorizes the Secretary concerned to pay a variable housing allowance to military personnel without dependents who make a close-proximity move within the United States. Subtitle D: Other Matters - Authorizes the Secretary to use amounts appropriated for FY 1997 and thereafter for payments to participants in the F. Edward Hebert Armed Forces Health Professions Scholarship Program. Authorizes the payment of supplemental stipends to such participants. Title VII: Health Care Provisions - Repeals a Federal provision which prohibits DOD funds from being used to perform abortions except where the life of the mother would be endangered if the fetus were carried to term. (Sec. 702) Authorizes the provision of prosthetic devices to military health care beneficiaries when determined necessary due to significant conditions resulting from trauma, congenital anomalies, or disease. Title VIII: Repeal of Acquisition Reports and Acquisition Policy - Subtitle A: Repeal of Certain Acquisition Reports - Amends prior defense authorization Acts to repeal various defense acquisition reporting requirements. Subtitle B: Acquisition Policy - Authorizes the use of a single payment due date for mixed invoices of a defense contractor. (Sec. 812) Authorizes the retention of amounts collected from a contractor under the Contract Disputes Act of 1978 during the pendency of any further litigation or appeals. (Sec. 813) Authorizes the Secretary or the Secretary concerned to contract for the procurement of severable services for periods which overlap fiscal years. (Sec. 814) Revises the quantity requirements for certain small arms weapons procurement objectives of the Secretary of the Army under the National Defense Authorization Act for Fiscal Year 1995. (Sec. 816) Eliminates certain time and qualifying requirements concerning acquisition unit cost reports. (Sec. 817) Repeals: (1) an additional competition documentation requirement with respect to international agreements; and (2) a certification requirement under the Drug-Free Workplace Act of 1988. (Sec. 819) Requires, under a contract in which property vests to the United States, that such title vest regardless of any prior or subsequently asserted security interest in the property. (Sec. 820) Authorizes the head of an agency to enter into an undefinitized contract action with respect to: (1) contingency operations; (2) peacekeeping or peace enforcement operations; (3) disaster relief operations; and (4) humanitarian assistance. (Sec. 821) Authorizes a defense agency director, when considered advantageous, to lease personal property that is under the control of the defense agency, not needed for public use, and not excess property. Title IX: Department of Defense Organization and Management - Reduces from annually to every two years or as needed the required frequency of written policy guidance from the Secretary to defense agency heads concerning contingency plans. (Sec. 902) Changes from three to no less than two or more than four years the term for members of the Strategic Environmental Research and Development Program Scientific Advisory Board. (Sec. 903) Directs the Secretary to phase out the Uniformed Services University of the Health Sciences, beginning in FY 1998 and ending with its closure no later than September 30, 2001. Prohibits the entry of any new class of students there after September 30, 1997, and the awarding of degrees after September 30, 2001. (Sec. 904) Amends the Military Construction Authorization Act, 1968 to repeal the requirement to operate the Naval Academy Dairy Farm in Gambrills, Maryland. (Sec. 905) Includes the Information Resources Management College within the National Defense University. Title X: General Provisions - Subtitle A: Financial Matters - Amends the Weapons of Mass Destruction Act of 1992 to extend through FY 1999 the authority of the Secretary to provide assistance in support of international nonproliferation activities. Subtitle B: Other Matters (sic) - Sets forth procedures for the sale of naval vessels stricken from the Naval Register and not subject to disposal under any other laws. (Sec. 1011) Authorizes the Secretary of the Navy to charter a vessel in support of the Surveillance Towed Array Sensor Program. (Sec. 1012) Repeals Federal provisions providing shipbuilding contract adjustment limitations. Subtitle C: Other Matters - Authorizes a special agent of the Defense Criminal Investigative Service to: (1) carry firearms; (2) execute and serve warrants or other Federal process; and (3) make arrests without warrant for any offense against the United States committed in the officer's presence or for any Federal felony if such agent has probable cause to believe that a person has committed or is committing such felony. (Sec. 1022) Amends the National Defense Authorization Act for Fiscal Year 1997 to extend through FY 1998 the authority of the Secretary to provide Mexico with specified support in connection with counter-drug activities. (Sec. 1023) Authorizes the Secretary to accept foreign gifts or donations in order to defray the costs of, or enhance the operation of, the Asia-Pacific Center for Security Studies. Requires the Secretary to notify the Congress if total contributions exceed $2 million in any fiscal year. Requires a report identifying the foreign governments permitted to participate in Center programs during the preceding year. (Sec. 1024) Includes imagery, imagery intelligence, or geospatial information among the geodetic data authorized to be sold by the National Imagery and Mapping Agency. (Sec. 1025) Extends through FY 1999 the authority to carry out the National Guard civilian youth opportunities pilot program as authorized under the National Defense Authorization Act for Fiscal Year 1993. (Sec. 1026) Repeals requirements for: (1) an annual DOD conventional standoff weapons master plan and report on standoff munitions under the National Defense Authorization Act for Fiscal Years 1990 and 1991; and (2) annual reports concerning special operations training conducted with friendly foreign forces. (Sec. 1027) Revises general policy objectives and goals under the Ballistic Missile Defense Act of 1995. Subtitle D: Military Construction Provisions - Authorizes the Secretary of the Army to construct a heliport at Fort Irwin, California, using prior authorized and appropriated funds. (Sec. 1032) Amends prior military construction authorization Acts to repeal report requirements concerning: (1) the procurement of overseas family housing from a U.S. contractor; (2) funding for naval strategic homeporting; and (3) a proposed contract for the sale of Gregg Circle Area, Fort Jackson, South Carolina. (Sec. 1033) Provides for the crediting of financial incentives received by military departments or defense agencies for energy savings or water conservation. (Sec. 1035) Authorizes the Secretary concerned to convey any U.S. interest in a utility system under the control of that department to another utility company or other entity, under specified conditions and requirements, including congressional notification. Title XI: Department of Defense Civilian Personnel - Extends through FY 2001 the authority of the Secretary to provide voluntary separation incentive pay to DOD civilian personnel. (Sec. 1104) Amends the Intelligence Authorization Act, Fiscal Year 1990 to state that no prior admission for permanent U.S. residence shall be required of staff and faculty of the George C. Marshall Center for Security Studies. (Sec. 1105) Preserves certain civil service benefits and protections for certain former employees of the Defense Mapping Agency who became employees of the National Imagery and Mapping Agency.
Bill· HRH.R. 1121 (105th)referred
United States · United States Congress · 19 March 1997
Financial Freedom Act of 1997 - Amends the Federal Credit Union Act to limit Federal credit union membership to one or more groups each of which has a common bond within such group. Repeals the Community Reinvestment Act of 1977. Amends the Internal Revenue Code to reduce the corporate tax rate for qualified community lenders.
Bill· HRH.R. 1134 (105th)referred
United States · United States Congress · 19 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.
Bill· HRH.R. 1123 (105th)referred
United States · United States Congress · 19 March 1997
IRA Self-Loan Act - Amends the Internal Revenue Code to allow loans to be made or secured by an individual retirement account for first-time homebuyer expenses, education expenses, or medical emergency expenses. Exempts such loans from the tax on prohibited transactions.
Bill· SS. 460 (105th)open
United States · United States Congress · 18 March 1997
Home-Based Business Fairness Act of 1997 - Amends the Internal Revenue Code to increase the deduction allowed for the health insurance costs of a self-employed individual to allow as a deduction an amount equal to the amount paid by such individual for insurance which constitutes medical care for such individual, such individual's spouse, and dependents. Adds to provisions defining the disallowance of certain expenses in connection the business use of the home to provide that a home office shall in any case qualify as the principal place of business if the office is: (1) in the location where the taxpayer's essential administrative or management activities are conducted on a regular and systematic basis; and (2) necessary because the taxpayer has no other location for the performance of the essential management or administrative activities of the business. Considers a service provider as not being an employee if the provider: (1) can realize a profit or loss, can incur unreimbursed expenses, and makes a time-limited or task-limited agreement; (2) has a principal place of business, does not primarily provide service at a single service recipient's facilities, pays fair rent for the use of the recipient's facilities, or operates primarily with equipment not supplied by the recipient; and (3) if there is a written contract providing that the provider will not be treated as an employee for Federal tax purposes. Considers (in addition) a provider as not an employee if: (1) there is such a written contract; and (2) the provider is a corporation or limited liability company and does not receive benefits that the recipient's employees receive. Regulates the treatment of determinations by the Secretary of the Treasury that a service provider should have been treated as an employee.
Bill· SS. 468 (105th)referred
United States · United States Congress · 18 March 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.
Bill· SS. 470 (105th)referred
United States · United States Congress · 18 March 1997
Amends Internal Revenue Code provisions relating to depreciation to modify, for provisions concerning property on Indian reservations, the definition of "Indian reservation" to eliminate a reference to the definition of that term in the Indian Financing Act of 1974. Makes the change effective as if it had been included in the Revenue Reconciliation Act of 1993.
Bill· HRH.R. 1092 (105th)open
United States · United States Congress · 18 March 1997
TABLE OF CONTENTS: Title I: Enhanced-Use Leases of Department of Veterans Affairs Real Property Title II: Renaming Provisions Title III: Codification of Prior Compensation Rate Increases Title I: Enhanced-Use Leases of Department of Veterans Affairs Real Property - Extends through December 31, 2002, the authority of the Department of Veterans Affairs to enter into enhanced-use leases of Department real property. Repeals a provision limiting the number of enhanced-use agreements in toto and during a fiscal year. Title II: Renaming Provisions - Renames the: (1) United States Court of Veterans Appeals as the United States Court of Appeals for Veterans Claims; (2) National Cemetery System of the Department as the National Cemetery Administration; and (3) position of Director of the National Cemetery System as the Assistant Secretary of Veterans Affairs for Memorial Affairs. Provides for the initial appointment of such Assistant Secretary. Title III: Codification of Prior Compensation Rate Increases - Codifies increases in the rates of: (1) veterans' disability compensation; (2) additional compensation for dependents; (3) the clothing allowance for certain disabled veterans; (4) dependency and indemnity compensation (DIC) for surviving spouses and children; and (5) supplemental DIC for disabled adult children.
Bill· HRH.R. 1112 (105th)referred
United States · United States Congress · 18 March 1997
Amends Internal Revenue Code provisions governing the taxation of political organizations to apply those provisions only to principal campaign committees. Declares that the cancellation of loans to such a committee and contributions from a lender used directly or indirectly to make payments on the lender's loan are not included in the term "exempt function income," subject to exception. Includes in the gross income of any political organization any cash contribution from an individual in excess of $100. Subjects that excess to taxation.
Bill· HRH.R. 1102 (105th)referred
United States · United States Congress · 18 March 1997
Low-Income Housing Preservation Act of 1997 - Amends the Internal Revenue Code to provide a 15-year recovery period for the depreciation deduction for new investments to rehabilitate qualified low-income housing projects. Exempts $50,000 ($25,000 in the case of a separate return by a married individual) of such rehabilitation costs from the passive loss limitations. Provides a special rule for computing the depreciation deduction for such housing projects.
Bill· HRH.R. 1099 (105th)referred
United States · United States Congress · 18 March 1997
Amends the Internal Revenue Code, with respect to the deduction of trade or business expenses, to repeal the special provisions regarding the place of residence and living expenses of Members of Congress.
Bill· HRH.R. 1095 (105th)referred
United States · United States Congress · 18 March 1997
Amends Internal Revenue Code provisions relating to depreciation to modify, for provisions concerning property on Indian reservations, the definition of "Indian reservation" to eliminate a reference to the definition of that term in the Indian Financing Act of 1974. Makes the change effective as if it had been included in the Revenue Reconciliation Act of 1993.
Bill· SS. 450 (105th)open
United States · United States Congress · 17 March 1997
TABLE OF CONTENTS: Title I: Procurement Title II: Research, Development, Test, and Evaluation Title III: Operation and Maintenance Subtitle A: Authorization of Appropriations Subtitle B: Environmental Provisions Subtitle C: Other Matters Title IV: Military Personnel Authorizations Subtitle A: Active Forces Subtitle B: Reserve Forces Title V: Military Personnel Policy Subtitle A: Officer Personnel Policy Subtitle B: Enlisted Personnel Policy Subtitle C: Reserve Personnel Policy Subtitle D: Education Policy Title VI: Compensation and Other Personnel Benefits Subtitle A: Pay and Allowances Subtitle B: Bonuses and Special Pays Subtitle C: Allowances Subtitle D: Other Matters Title VII: Health Care Provisions Title VIII: Repeal of Certain Acquisition Reports and Acquisition Policy Subtitle A: Repeal of Certain Acquisition Reports Subtitle B: Acquisition Policy Title IX: Department of Defense Organization and Management Title X: General Provisions Subtitle A: Financial Matters Subtitle B: Naval Vessels Subtitle C: Other Matters Subtitle D: Military Construction Provisions Title XI: Department of Defense Civilian Personnel National Defense Authorization Act for Fiscal Years 1998 and 1999 - Title I: Procurement - Authorizes appropriations for FY 1998 and 1999 to the Army, Navy and Marine Corps, and Air Force for aircraft, missiles, weapons and tracked combat vehicles, ammunition, shipbuilding and conversion, and other procurement. (Sec. 104) Authorizes appropriations for FY 1998 and 1999 for: (1) defense-wide procurement; (2) the Defense Inspector General; (3) the Defense Health Program; and (4) the chemical demilitarization program. (Sec. 108) Authorizes the transfer of up to $400 million from the National Defense Stockpile Transaction (NDST) Fund to specified aircraft procurement accounts for FY 1998. Title II: Research, Development, Test, and Evaluation - Authorizes appropriations for FY 1998 and 1999 for the armed forces for research, development, test, and evaluation. (Sec. 202) Extends permanently (currently terminates on September 30, 1998) the authority of the Secretary of Defense to contract with commercial entities to conduct commercial test and evaluation activities at a major range and test facility installation. Title III: Operation and Maintenance - Subtitle A: Authorization of Appropriations - Authorizes appropriations for FY 1998 and 1999 for operation and maintenance (O&M) for the armed forces and specified activities and agencies of the Department of Defense (DOD). (Sec. 302) Authorizes appropriations for FY 1998 and 1999 for: (1) working capital and revolving funds; (2) the Armed Forces Retirement Home; and (3) O&M of Fisher houses, to be derived from the Fisher House Trust Fund. (Sec. 305) Authorizes the transfer of up to $150 million from the NDST Fund to specified O&M accounts. (Sec. 306) Repeals the Defense Business Operations Fund. Authorizes the Secretary to award contracts for capital assets of a working capital fund in advance of the availability of such funds. Subtitle B: Environmental Provisions - Amends the National Defense Authorization Act for Fiscal Year 1997 to authorize the Secretary to enter into a cooperative agreement with an Indian tribe to obtain assistance in certifying environmental technologies. (Sec. 312) Allows the use of a DOD facility for the storage and disposal of nondefense toxic and hazardous materials when such materials will or have been used in connection with a DOD activity or a service to be performed for the benefit of DOD. Provides as exceptions to the general prohibition against the use of DOD facilities for such storage and disposal the use of: (1) a space launch facility; and (2) DOD facilities for testing materials or training personnel. Subtitle C: Other Matters - Directs the Secretary to conduct programs to commemorate the 50th anniversaries of the Marshall Plan and the Korean War, using Army O&M funds. Establishes in the Treasury the Department of Defense 50th Anniversary of the Marshall Plan and Korean War Commemoration Account. Requires a report from the Secretary to the congressional defense committees on the use of Account funds. (Sec. 322) Authorizes the Superintendent of the Naval Postgraduate School (currently, the Secretary of the Navy) to enter into an agreement with an accredited higher educational institution for an exchange of students. Title IV: Military Personnel Authorizations - Subtitle A: Active Forces - Sets forth the authorized end strengths for active- duty forces as of the end of FY 1998 and 1999. Subtitle B: Reserve Forces - Sets forth the authorized end strengths as of the end of FY 1998 and 1999 for members of the Selected Reserve and reserve personnel on active duty in support of the reserves. Title V: Military Personnel Policy - Subtitle A: Officer Personnel Policy - Authorizes the Secretary of the military department concerned to allow military personnel of that department, or the Department of Transportation when the Coast Guard is not operating as a service in the Navy, to serve in the management of a military welfare society and other designated entities. (Sec. 504) Revises generally the authority for the promotion of officers through promotion boards. (Sec. 505) Excludes chaplains, health care professionals, and officers assigned to duty with the American Battle Monuments Commission from current limitations on the period of recall to active duty. Subtitle B: Enlisted Personnel Policy - Authorizes the Superintendent of the Naval Postgraduate School to permit enlisted members of the armed forces and Coast Guard who are assigned to such School to receive instruction there on a space-available basis. (Sec. 512) Directs the Community College of the Air Force to prescribe programs for enlisted members of the armed forces, other than the Air Force, whose jobs are closely related to Air Force jobs and for enlisted personnel who are serving as instructors at Air Force training schools. Subtitle C: Reserve Personnel Policy - Allows lieutenant colonels (currently, only grades above lieutenant colonel) to serve on boards of inquiry for the involuntary separation of military personnel. Subtitle D: Education Policy - Protects educational assistance entitlements for those members of the Selected Reserve who are ordered to serve on active duty (current law) or in support of a contingency operation. Removes references to the entitlement period for such personnel who served on active duty during the Persian Gulf War. Title VI: Compensation and Other Personnel Benefits - Subtitle A: Pay and Allowances - Waives any FY 1998 military pay increases tied to increases in the General Schedule of Compensation for Government employees. Increases by 2.8 percent, effective on January 1, 1998, the rates of basic pay and basic allowance for quarters. (Sec. 602) Allows the Ready Reserve muster duty allowance to be paid before such duty is actually performed, while requiring such payment within 30 days after such duty. Subtitle B: Bonuses and Special Pays - Increases and extends through FY 2002 certain bonuses and special pay provided to nuclear-qualified officers. (Sec. 612) Provides a special pay incentive for enlisted personnel who enter into an agreement with the Secretary concerned to extend their tour of duty overseas. (Sec. 613) Increases the special pay for Selected Reserve personnel who: (1) extend their enlistments for either three or six years; and (2) reenlist in a critical military skill position after completing their initial service obligation. Subtitle C: Allowances - Authorizes the Secretary concerned to pay a variable housing allowance to military personnel without dependents who make a close-proximity move within the United States. Subtitle D: Other Matters - Authorizes the Secretary to use amounts appropriated for FY 1997 and thereafter for payments to participants in the F. Edward Hebert Armed Forces Health Professions Scholarship Program. Authorizes the payment of supplemental stipends to such participants. Title VII: Health Care Provisions - Repeals a Federal provision which prohibits DOD funds from being used to perform abortions except where the life of the mother would be endangered if the fetus were carried to term. (Sec. 702) Authorizes the provision of prosthetic devices to military health care beneficiaries when determined necessary due to significant conditions resulting from trauma, congenital anomalies, or disease. Title VIII: Repeal of Acquisition Reports and Acquisition Policy - Subtitle A: Repeal of Certain Acquisition Reports - Amends prior defense authorization Acts to repeal various defense acquisition reporting requirements. Subtitle B: Acquisition Policy - Authorizes the use of a single payment due date for mixed invoices of a defense contractor. (Sec. 812) Authorizes the retention of amounts collected from a contractor under the Contract Disputes Act of 1978 during the pendency of any further litigation or appeals. (Sec. 813) Authorizes the Secretary or the Secretary concerned to contract for the procurement of severable services for periods which overlap fiscal years. (Sec. 814) Revises the quantity requirements for certain small arms weapons procurement objectives of the Secretary of the Army under the National Defense Authorization Act for Fiscal Year 1995. (Sec. 816) Eliminates certain time and qualifying requirements concerning acquisition unit cost reports. (Sec. 817) Repeals: (1) an additional competition documentation requirement with respect to international agreements; and (2) a certification requirement under the Drug-Free Workplace Act of 1988. (Sec. 819) Requires, under a contract in which property vests to the United States, that such title vest regardless of any prior or subsequently asserted security interest in the property. (Sec. 820) Authorizes the head of an agency to enter into an undefinitized contract action with respect to: (1) contingency operations; (2) peacekeeping or peace enforcement operations; (3) disaster relief operations; and (4) humanitarian assistance. (Sec. 821) Authorizes a defense agency director, when considered advantageous, to lease personal property that is under the control of the defense agency, not needed for public use, and not excess property. Title IX: Department of Defense Organization and Management - Reduces from annually to every two years or as needed the required frequency of written policy guidance from the Secretary to defense agency heads concerning contingency plans. (Sec. 902) Changes from three to no less than two or more than four years the term for members of the Strategic Environmental Research and Development Program Scientific Advisory Board. (Sec. 903) Directs the Secretary to phase out the Uniformed Services University of the Health Sciences, beginning in FY 1998 and ending with its closure no later than September 30, 2001. Prohibits the entry of any new class of students there after September 30, 1997, and the awarding of degrees after September 30, 2001. (Sec. 904) Amends the Military Construction Authorization Act, 1968 to repeal the requirement to operate the Naval Academy Dairy Farm in Gambrills, Maryland. (Sec. 905) Includes the Information Resources Management College within the National Defense University. Title X: General Provisions - Subtitle A: Financial Matters - Amends the Weapons of Mass Destruction Act of 1992 to extend through FY 1999 the authority of the Secretary to provide assistance in support of international nonproliferation activities. Subtitle B: Other Matters (sic) - Sets forth procedures for the sale of naval vessels stricken from the Naval Register and not subject to disposal under any other laws. (Sec. 1011) Authorizes the Secretary of the Navy to charter a vessel in support of the Surveillance Towed Array Sensor Program. (Sec. 1012) Repeals Federal provisions providing shipbuilding contract adjustment limitations. Subtitle C: Other Matters - Authorizes a special agent of the Defense Criminal Investigative Service to: (1) carry firearms; (2) execute and serve warrants or other Federal process; and (3) make arrests without warrant for any offense against the United States committed in the officer's presence or for any Federal felony if such agent has probable cause to believe that a person has committed or is committing such felony. (Sec. 1022) Amends the National Defense Authorization Act for Fiscal Year 1997 to extend through FY 1998 the authority of the Secretary to provide Mexico with specified support in connection with counter-drug activities. (Sec. 1023) Authorizes the Secretary to accept foreign gifts or donations in order to defray the costs of, or enhance the operation of, the Asia-Pacific Center for Security Studies. Requires the Secretary to notify the Congress if total contributions exceed $2 million in any fiscal year. Requires a report identifying the foreign governments permitted to participate in Center programs during the preceding year. (Sec. 1024) Includes imagery, imagery intelligence, or geospatial information among the geodetic data authorized to be sold by the National Imagery and Mapping Agency. (Sec. 1025) Extends through FY 1999 the authority to carry out the National Guard civilian youth opportunities pilot program as authorized under the National Defense Authorization Act for Fiscal Year 1993. (Sec. 1026) Repeals requirements for: (1) an annual DOD conventional standoff weapons master plan and report on standoff munitions under the National Defense Authorization Act for Fiscal Years 1990 and 1991; and (2) annual reports concerning special operations training conducted with friendly foreign forces. (Sec. 1027) Revises general policy objectives and goals under the Ballistic Missile Defense Act of 1995. Subtitle D: Military Construction Provisions - Authorizes the Secretary of the Army to construct a heliport at Fort Irwin, California, using prior authorized and appropriated funds. (Sec. 1032) Amends prior military construction authorization Acts to repeal report requirements concerning: (1) the procurement of overseas family housing from a U.S. contractor; (2) funding for naval strategic homeporting; and (3) a proposed contract for the sale of Gregg Circle Area, Fort Jackson, South Carolina. (Sec. 1033) Provides for the crediting of financial incentives received by military departments or defense agencies for energy savings or water conservation. (Sec. 1035) Authorizes the Secretary concerned to convey any U.S. interest in a utility system under the control of that department to another utility company or other entity, under specified conditions and requirements, including congressional notification. Title XI: Department of Defense Civilian Personnel - Extends through FY 2001 the authority of the Secretary to provide voluntary separation incentive pay to DOD civilian personnel. (Sec. 1104) Amends the Intelligence Authorization Act, Fiscal Year 1990 to state that no prior admission for permanent U.S. residence shall be required of staff and faculty of the George C. Marshall Center for Security Studies. (Sec. 1105) Preserves certain civil service benefits and protections for certain former employees of the Defense Mapping Agency who became employees of the National Imagery and Mapping Agency.
Bill· SS. 451 (105th)open
United States · United States Congress · 17 March 1997
TABLE OF CONTENTS: Division B (sic): Military Construction Authorizations Title XXI(sic): Army Title XXII: Navy Title XXIII: Air Force Title XXIV: Defense Agencies Title XXV: North Atlantic Treaty Organization Security Investment Program Title XXVI: Guard and Reserve Forces Facilities Title XXVII: Expiration and Extension of Authorizations Title XXVIII: General Provisions Subtitle A: Military Construction Program and Military Family Housing Changes Subtitle B: Other Matters Division B (sic): Military Construction Authorizations - Military Construction Authorization Act for Fiscal Year 1998 - Title XXI(sic): Army - Authorizes the Secretary of the Army to acquire real property and carry out military construction projects in specified amounts at specified installations and locations. Authorizes the Secretary to construct or acquire family housing units, to carry out architectural planning and design activities, and to improve existing military family housing in specified amounts. Authorizes appropriations to the Army for fiscal years after 1997 for military construction, land acquisition, and military family housing functions of the Army. Limits the total cost of construction projects authorized by this title. Title XXII: Navy - Provides, with respect to the Navy, authorizations paralleling those provided for the Army under the previous title. Title XXIII: Air Force - Provides, with respect to the Air Force, authorizations paralleling those provided for the Army. (Sec. 2305) Amends the Military Construction Authorization Act for Fiscal Year 1997 to increase the authorized amount for a military construction project at McConnell Air Force Base, Kansas. Title XXIV: Defense Agencies - Authorizes the Secretary of Defense (Secretary) to acquire real property and carry out military construction projects in specified amounts at specified installations and locations. Authorizes the Secretary to carry out architectural planning and design activities and to improve existing military family housing units, in specified amounts. (Sec. 2404) Authorizes the Secretary to carry out specified energy conservation projects. (Sec. 2405) Authorizes appropriations to the Department of Defense (DOD) for fiscal years after 1997 for military construction, land acquisition, and military family housing functions. Limits the total cost of authorized construction projects. (Sec. 2406) Reallocates specified funds made available due to the closure of the McClellan Air Force Base, California, to fund medical construction projects at Andersen Air Base, Guam, and Tinker Air Force Base, Oklahoma. (Sec. 2407) Amends the Military Construction Authorization Act for Fiscal Year 1995 to increase the funding for military construction projects at the Pine Bluff Arsenal, Arkansas, and the Umatilla Army Depot, Oregon. Title XXV: North Atlantic Treaty Organization Security Investment Program - Authorizes the Secretary to make contributions for the North Atlantic Treaty Organization (NATO) Security Investment Program. Authorizes appropriations for fiscal years after 1997. Title XXVI: Guard and Reserve Forces Facilities - Authorizes appropriations for fiscal years after 1997 for the Guard and Reserve forces for acquisition, architectural and engineering services, and construction of facilities. Title XXVII: Expiration and Extension of Authorizations - Terminates all authorizations contained in the preceding titles of this Act on October 1, 2000, or the date of enactment of an Act authorizing funds for FY 2001, whichever is later, with exceptions. Extends certain prior-year military construction projects. (Sec. 2704) Extends until a specified conditional date the authorization of appropriations for the Over-the-Horizon Radar at the Naval Station Roosevelt Roads, Puerto Rico, as authorized under a prior military construction authorization Act. Title XXVIII: General Provisions - Subtitle A: Military Program and Military Family Housing Changes - Repeals a current Federal provision prohibiting the Secretary of a military department (Secretary concerned) from entering into certain real property transactions of over $200,000 until 30 days after a report concerning the proposed transaction is submitted to the Senate Armed Services and House National Security Committees. Subtitle B: Other Matters - Increases from $200,000 to $500,000 the maximum amount of real property that the Secretary concerned may acquire in the interest of national defense. (Sec. 2803) Authorizes DOD to accept funds from a non-Federal party for expenses incurred whenever the Secretary concerned exchanges real property with, or grants an easement, lease, or license to, such a party. (Sec. 2804) Authorizes the Secretary of the Navy to lease in Naples, Italy, structures and real property associated with a regional hospital complex that are needed for military purposes. Provides a lease term of up to 20 years. Terminates such authority on September 30, 2002.
Bill· SS. 444 (105th)referred
United States · United States Congress · 14 March 1997
Amends the Internal Revenue Code (IRC) to impose a tax on the manufacture or importation of tires of any type, including solid and pneumatic tires. Establishes the Waste Tire Recycling, Abatement, and Disposal Trust Fund. Appropriates to the Fund the taxes received under IRC provisions relating to an assessment on motor vehicle tires and amounts received under specified provisions of the Solid Waste Disposal Act. Makes Fund amounts available (as provided in appropriations Acts), and authorizes appropriations, for State and Federal waste tire recycling, abatement, and disposal activities and related research.
Bill· SS. 442 (105th)referred
United States · United States Congress · 13 March 1997
Internet Tax Freedom Act - Prohibits a State or political subdivision thereof from imposing, assessing, or attempting to collect any tax or fee on the Internet or interactive computer services (ICs) or on their use. Preserves State and local taxing authority with respect to income, license, and sales taxes. Directs the Secretaries of the Treasury, Commerce, and State to: (1) undertake an examination of U.S. and international taxation of the Internet and ICs, as well as commerce conducted thereon; and (2) jointly submit to the President appropriate policy recommendations concerning such taxation. Directs the President to transmit to the appropriate congressional committees policy recommendations on the taxation of sales and other transactions effected on the Internet or through ICs. Requires all such recommendations to be consistent with policy statements of the Telecommunications Act of 1996. Expresses the sense of the Congress that the President should seek bilateral and multilateral agreements through various international forums to establish that activity on the Internet and ICs be free from tariff and taxation.
Bill· SS. 436 (105th)open
United States · United States Congress · 13 March 1997
Intercity Passenger Rail Trust Fund Act of 1997 - Amends the Internal Revenue Code to establish in the Treasury the Intercity Passenger Rail Trust Fund to finance qualified expenses of: (1) the National Railroad Passenger Corporation; and (2) non-Amtrak States.
Bill· SS. 437 (105th)referred
United States · United States Congress · 13 March 1997
American Indian Transportation Improvement Act of 1997 - Amends the Intermodal Surface Transportation Efficiency Act of 1991 to: (1) extend and increase through FY 2002 the authorization of appropriations for Indian reservation roads under the Federal lands highway program; (2) permit up to three percent of the funds allocated for Indian reservation roads for a fiscal year to be used for providing mass transportation services to Indian tribes; and (3) exclude funds made available under the Federal lands highway program for a public land highway constructed on an Indian reservation from the apportionment adjustments, hold harmless provisions. (Sec. 5) Revises requirements regarding the scenic byway programs to: (1) require the Secretary of Transportation to provide technical assistance and make grants to Indian tribes for the planning and development of Indian tribe scenic byway programs; (2) provide for a Federal share of 80 percent for the costs of planning and development of Indian tribe scenic byway programs; and (3) extend such programs through FY 2002, requiring that not less than one percent of funds made available for a fiscal year be used to make competitive grants to Indian tribes for the planning and development of Indian tribe scenic byway programs. (Sec. 6) Amends Federal law concerning highways to define the terms: (1) "Indian tribal transportation department"; and (2) "Indian tribe." (Sec. 7) Revises the requirement regarding acceptance by the Secretary of certification relating to certain highway or other transportation construction projects to include Indian tribes. (Sec. 8) Revises the requirement regarding the allocation of apportioned funds for highway safety programs to require that not less than one percent of the ten percent of funds made available to a State under the surface transportation program for transportation enhancement activities for a fiscal year be transferred to, and used by, the Secretary to make competitive grants to Indian tribes for transportation enhancement activities. (Sec. 9) Repeals requirements regarding set asides for Indian reservation bridges under the highway bridge replacement and rehabilitation program. Replaces them with a requirement providing for an amount equal to one percent of the highway bridge replacement and rehabilitation program funds available to be apportioned to States, to be allocated to the Secretary for projects to replace, rehabilitate, paint, or apply calcium magnesium acetate to highway bridges that are part of the Indian reservation road system, with priority given to bridges with the highest level of deficiency. (Sec. 10) Revises the requirement with respect to the set aside for technical assistance centers to: (1) extend and increase through FY 2002 the amount of funding set aside for technical and financial support for such centers; and (2) require that the set aside amount include at least $1 million per fiscal year for each of the Indian technical centers established. (Sec. 11) Revises requirements relating to highway safety programs to: (1) remove reference to "political subdivision of a State" with respect to the application of the requirements on Indian reservations; and (2) require that 95 percent of funds for highway safety programs on Indian reservations be apportioned to Indian tribes (currently such funds are apportioned to the Secretary of the Interior). (Sec. 12) Amends Federal law concerning transportation to revise the requirement relating to the set-asides from the Mass Transit Account of the Highway Trust Fund to require that not less than one percent is available for transportation services to Indian tribes: (1) under an allocation formula, to be established by the Secretary through negotiations with Indian tribes; and (2) with respect to any fiscal year commencing before the formula is established, under an allocation formula established by the Administrator of the Federal Transit Administration.
Bill· HRH.R. 1054 (105th)open
United States · United States Congress · 13 March 1997
Internet Tax Freedom Act - Prohibits a State or local government from imposing, assessing, or attempting to collect any tax or fee on the Internet or interactive computer services (ICs) or on their use. Preserves State and local taxing authority with respect to income, license, and sales taxes. Directs the Secretaries of the Treasury, Commerce, or State to: (1) undertake an examination of U.S. and international taxation of the Internet and ICs, as well as commerce conducted thereon; and (2) jointly submit to the President appropriate policy recommendations concerning such taxation. Directs the President to transmit to the appropriate congressional committees policy recommendations on the taxation of sales and other transactions effected on the Internet or through ICs. Requires all such recommendations to be consistent with policy statements of the Telecommunications Act of 1996. Amends the Communications Act of 1934 to state that the Federal Communications Commission or any equivalent State commission shall have no regulatory authority or jurisdiction with respect to charges paid by subscribers for ICs or information services transmitted through the Internet, except for the requirement that such services be provided at affordable rates to rural health care providers, schools, and libraries. Expresses the sense of the Congress that the President should seek bilateral and multilateral agreements through various international forums to establish that activity on the Internet and ICs be free from tariff and taxation.
Bill· HRH.R. 1068 (105th)referred
United States · United States Congress · 13 March 1997
Amends the Internal Revenue Code to repeal provisions limiting the number of taxpayers having medical savings accounts.
Bill· HRH.R. 1056 (105th)referred
United States · United States Congress · 13 March 1997
Amends the Internal Revenue Code to allow a credit or refund of motor fuel excise taxes on fuel used by the motor of a highway vehicle while such motor is operating an accessory unit to power takeoff equipment, but only to the extent adequate records or sufficient evidence corroborates the amount of fuel use allocable to the operation of such equipment.
Bill· HRH.R. 1065 (105th)referred
United States · United States Congress · 13 March 1997
Amends the Internal Revenue Code to establish a special rule that the actual deferral percentage test (for determining whether an arrangement is a qualified cash or deferred arrangement) does not apply if substantially all of the employees eligible to benefit from the arrangement are restaurant employees.
Bill· HRH.R. 1071 (105th)referred
United States · United States Congress · 13 March 1997
Workplace Violence Prevention Tax Credit Act of 1997 - Amends the Internal Revenue Code to allow a workplace safety program credit to an employer for 40 percent of the safety and education costs paid or incurred by such employer to implement workplace safety programs to combat violence against women.
Bill· SS. 432 (105th)referred
United States · United States Congress · 12 March 1997
TABLE OF CONTENTS: Title I: Designation and Evaluation of Renewal Communities Title II: Tax Provisions Subtitle A: Tax Incentives for Renewal Communities Subtitle B: Charitable Contribution Credit Title III: Low-Income Educational Opportunity Scholarship Program Title IV: Additional Provisions American Community Renewal Act of 1997 - Title I: Designation and Evaluation of Renewal Communities - Renewing American Communities Act of 1997 - Amends the Internal Revenue Code to create a new subchapter on renewal communities (RCs), authorizing designation of not more than 100 areas (with the first 50 being from areas which are enterprise zones or empowerment communities) as RCs if: (1) the areas have pervasive poverty, unemployment, and general distress and meet other requirements; and (2) State and local governments agree to take actions such as tax reduction, crime reduction strategies, and reducing, repealing, or not enforcing within the area certain governmental requirements such as licensing, zoning, and permits. Provides for: (1) coordination of RCs with empowerment zones and enterprise communities; and (2) interaction of the provisions of this Act with other Federal programs. Directs the Secretary of Housing and Urban Development to report to the Congress concerning such designations. Title II: Tax Provisions - Subtitle A: Tax Incentives for Renewal Communities - Excludes from gross income the capital gain from an RC stock, business property, or partnership interest held more than five years. Allows a deduction to any qualified individual or other person for amounts paid in cash to a family development account for the individual's benefit. Allows account use for postsecondary education, first home purchase, business capitalization, medical expenses, and qualified rollovers. Excludes such accounts from taxation. Requires that the individual resided in an RC and was allowed an earned income credit for the preceding taxable year. Authorizes designation of not more than 25 RCs as account matching matching demonstration areas. Provides, to the extent provided in appropriations Acts, for matching contributions to accounts. Sets the commercial revitalization credit (established below) at 20 to 50 percent of the revitalization expenditures regarding a revitalization building. Increases, for an RC business, the dollar limit on expensing certain depreciable business assets. Permits a taxpayer to treat any RC environmental remediation cost as an expense which is not chargeable to capital account. Allows any cost so treated as a deduction. (Sec. 202) Provides a special work opportunity credit rule for RCs. (Sec. 203) Provides for the commercial revitalization credit. Subtitle B: Charitable Contributions Credit - Allows an individual a credit for 75 percent of the contributions (of up to $100 annually for a taxpayer) to an organization described in Internal Revenue Code section 501(c)(3) (charitable, etc., organizations) for which the taxpayer has done more than ten hours of volunteer service and which: (1) is primarily assisting poor individuals; (2) spends all of its resources providing services to the poor; and (3) has limited political activity. Terminates such credit after December 31, 1999. Title III : Low-Income Educational Opportunity Scholarship Program - Low-Income Educational Opportunity Act of 1997 - Requires an RC to establish and operate a Low-Income Educational Opportunity Scholarship program to: (1) provide RC families a choice of schools; and (2) provide assistance for attending public and private elementary and secondary schools, including religious schools. (Sec. 309) Requires that children attending: (1) private schools receive assistance for tuition, fees, and transportation; and (2) alternative public schools receive assistance for transportation. (Sec. 310) Sets forth school eligibility requirements. (Sec. 311) Declares that a scholarship under this title is an award of aid to a family, not to a school. Prohibits: (1) a Federal, State, or local agency taking into account Federal funds provided to a renewal community, school, or parent in determining whether to provide any other funds; and (2) deeming scholarships as parental income for Federal income tax purposes or for determining eligibility for other Federal programs. States that nothing in this title shall be construed to supersede any State law prohibiting the expenditure of public funds by sectarian schools, except that no State law may prohibit the expenditure by sectarian schools of Federal funds under this title. (Sec. 316) Requires that any constitutional challenge to the program be tried in U.S. District Court for the District of Columbia. Permits an appeal to the U.S. Supreme Court. (Sec. 317) Authorizes appropriations. Title IV: Additional Provisions - Provides for the transfer of ownership of any qualified Department of Housing and Urban Development property to the unit of local government having jurisdiction, if such unit of local government agrees to dispose such qualified property as specified, including granting to a community development corporation the right of first refusal. (Sec. 402) Amends the Public Health Service Act (PHSA) to declare that the provisions of this section apply to each program under the PHSA that makes Federal awards to prevent or treat substance abuse. Allows, notwithstanding any other provision of law, a religious organization (RO) to be an award recipient, make subawards, provide services through vouchers, or accept vouchers for providing services. Makes ROs eligible on the same basis as any other nonprofit private organization. Prohibits Federal or State: (1) discrimination against an organization on the basis that the organization has a religious character; and (2) requirements that an RO, in order to be a program participant, remove religious art, icons, scripture, or other symbols. Requires an RO to arrange for services through an alternative entity if an individual objects to the RO. Allows an RO to require a beneficiary who has elected to receive services from the organization to actively participate in religious practice, worship, and instruction. Prohibits using funds for sectarian worship or instruction, unless the beneficiary may choose where the assistance is redeemed or allocated. Declares that assistance to or on behalf of a beneficiary is aid to the beneficiary and not to the organization. Requires, if a State law or constitution would prevent the expenditure of State or local funds by ROs, that the Federal funds shall be segregated from State or other public funds. Requires, for personnel working in RO drug treatment programs, giving credit for religious education and training equivalent to credit given for secular course work. Mandates waiver of educational requirements if the RO has a record of successful drug treatment and the State or local government fails to demonstrate empirically that the educational qualifications are necessary. (Sec. 403) Amends the Community Reinvestment Act of 1977 to allow the appropriate Federal financial supervisory agency, in assessing the record of a financial institution, to consider the institution's ventures with any community development organization in an RC.
Bill· SS. 434 (105th)referred
United States · United States Congress · 12 March 1997
Stop Tax-Exempt Arena Debt Issuance Act - Amends the Internal Revenue Code to treat certain bonds used directly or indirectly for financing professional sports facilities as private activity bonds and not as qualified bonds, except for certain approved projects, facilities with final bond resolutions, and current refundings.
PreviousPage 16 of 17Next