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Bill· HRH.R. 773 (104th)open
United States · United States Congress · 1 February 1995
National Park Service Concession Policy Reform Act of 1995 - Repeals the Concessions Policy Act of 1965. (Sec. 5) Directs the Secretary of the Interior to authorize, under specified conditions, private persons, corporations, or other entities to provide and operate such facilities and services as the Secretary deems necessary and appropriate in the National Park System (NPS). (Sec. 6) Authorizes the Secretary, upon request and under specified criteria, to allow such entities to provide services to park visitors other than by award of a concession contract or permit. Requires the provision of such services to have minimal impact on park resources and values and to be consistent with park purposes. Provides a two-year term limit for the provision of such services. (Sec. 7) Requires a concession contract to be awarded to the person submitting the best proposal through a competitive selection process to be established by the Secretary. Allows waiver of such procedures and award of a temporary contract to avoid interruption of services. Requires the Secretary to publish a notice of availability for a prospectus soliciting proposals for contracts for concessions at a Park specifying minimum contract requirements and contract terms and conditions. Requires congressional notification of any proposed contract with anticipated gross receipts exceeding $5 million or of a duration of ten or more years. Prohibits the Secretary from granting a preferential right to a concessioner to: (1) renew concession contracts under this Act, with exceptions; or (2) provide new or additional services at a park. Allows such preferential rights to be granted for certain outfitting and guide contracts and certain contracts with annual gross receipts of under $500,000. (Sec. 8) Sets forth criteria for determining franchise fees, including fees for multiple franchise contracts within a park. (Sec. 9) Requires all fees to be: (1) covered into a special Treasury account established for reallocation to NPS units for resource management and protection, maintenance activities, interpretation, and research; or (2) deposited into a Park Improvement Fund established by the concessioner (as directed by the Secretary) from which expenditures shall be made for park activities and projects. Requires: (1) an annual statement from the concessioner to the Secretary reflecting total activity in the Fund for the preceding fiscal year; and (2) an annual report from the Secretary to specified congressional committees concerning Fund expenditures. (Sec. 10) Establishes a maximum: (1) ten-year duration for a concessions contract, provided that the Secretary may award a contract for up to 20 years if determined necessary; and (2) two-year duration for a temporary contract. (Sec. 11) Requires the approval of the Secretary and congressional notification before a concession contract can be transferred, assigned, sold, or conveyed and sets forth conditions that preclude such conveyance. (Sec. 12) Grants possessory interest to: (1) concessioners who have commenced acquisition or construction of any structure on Federal land within a park before the enactment of this Act; and (2) concessioners who construct or acquire an improvement on U.S. land within a Park after enactment of this Act. (Sec. 13) Places limitations on a concessioner's rates and charges to the public. (Sec. 14) Directs the Secretary to: (1) periodically evaluate the performance of each concessioner under contract; (2) terminate a contract if a concessioner fails, within the prescribed time, to meet minimum requirements identified in a notice of unsatisfactory performance; and (3) notify specified congressional committees of each unsatisfactory rating and each contract terminated. (Sec. 15) Provides that the Comptroller General of the United States shall, until the expiration of five calendar years after the close of the business year for each concessioner, have access to and the right to examine any pertinent books, documents, papers, and records of the concessioner related to the contracts. (Sec. 16) Exempts contracts awarded by the Secretary under this Act from certain provisions of Federal law with respect to the leasing of U.S. buildings and properties. (Sec. 18) Requires the Inspector General of the Department of the Interior to submit biannual reports to specified congressional committees on the implementation of this Act and its effect on facilities operated pursuant to concession contracts and on visitor services. (Sec. 19) Authorizes appropriations.
Bill· HRH.R. 783 (104th)open
United States · United States Congress · 1 February 1995
Tax Fairness for Agriculture Act of 1995 - Amends the Internal Revenue Code to prohibit agricultural or horticultural organization member dues (limited to a specified amount) from being treated as unrelated business taxable income for purposes of the tax on unrelated business income.
Bill· HRH.R. 766 (104th)referred
United States · United States Congress · 1 February 1995
Biennial Budgeting Act of 1995 - Amends the Congressional Budget Act of 1974 to revise the Federal and congressional budget processes by establishing a two-year budgeting and appropriations cycle and timetable. Defines the budget biennium as the two consecutive fiscal years beginning on October 1 of any odd-numbered year. Devotes the first session of any Congress to the budget resolution and to appropriations decisions, retaining current deadlines in most cases. Changes certain deadlines to conform to the biennial scheme. Devotes each second session to authorization activity, subject to specified deadlines. Requires the Director of the Congressional Budget Office (CBO) to issue four-year projections of congressional budget action. (Current projections are on a five-year basis.) Amends provisions relating to the reconciliation process to: (1) increase from 20 to 100 hours the time of debate permitted in the Senate with respect to reconciliation measures; and (2) make it out of order in both the House and the Senate to consider any reconciliation legislation changing any provision of law other than one relating to new budget or spending authority, revenues, or the public debt limit. Conforms provisions governing the President's budget to the biennial framework. Amends the Rules of the House of Representatives to conform to the biennial framework.
Bill· HRH.R. 781 (104th)referred
United States · United States Congress · 1 February 1995
TABLE OF CONTENTS: Title I: State and Local Welfare-To-Work Demonstration Projects Title II: Expansion of State Authority Title III: Individual Development Accounts Title IV: Other Asset Reforms Welfare Innovation and Empowerment Act of 1995 - Title I: State and Local Welfare-To-Work Demonstration Projects - Establishes an Interagency Waiver Request Board for expediting Federal approval of State demonstration projects for getting welfare recipients off welfare and to work through such Federal programs as the Aid to Families with Dependent Children (AFDC) program, Supplemental Security Income (SSI) program, and food stamp program as modified by the State to incorporate such measures as time-limited benefits for moving recipients towards economic self-sufficiency. Requires: (1) the Comptroller General to report to the Congress on such projects; and (2) the Secretary of Health and Human Services to make specified payments to States for each project participant in the State who gets off AFDC or SSI and obtains unsubsidized private employment. Title II: Expansion of State Authority - Amends part A (AFDC) of title IV of the Social Security Act (SSA) to provide for expanded State authority with regard to: (1) contracting for case management and job training services; (2) benefit determinations for children conceived by AFDC recipients; and (3) treatment of families based on the number of parents in the home. Title III: Individual Development Accounts - Amends the Internal Revenue Code to provide for individual development accounts (IDAs), that are generally tax-exempt, for low-income individuals to use for keeping their savings and other contributions up to a certain limit for educational, first-home purchase, and other specified purposes. Title IV: Other Asset Reforms - Amends SSA title IV to make various specified changes with regard to asset (including automobile equity) limits and dependent child income, resource, and IDA disregards. Amends the United States Housing Act of 1937 to exclude certain income from consideration for purposes of public housing rent determinations. Provides that amounts in IDAs shall be disregarded in determining eligibility for and amount of benefits under Federal welfare programs.
Bill· HRH.R. 788 (104th)referred
United States · United States Congress · 1 February 1995
Citizens' Tax Protection Act - Amends the Congressional Budget Act of 1974 to prohibit the House of Representatives or the Senate from considering any bill, joint resolution, amendment, motion, or conference report carrying any retroactive tax increase. Requires a three-fifths affirmative vote of Members of the House of Representatives to allow such consideration. Requires a supermajority point of order in the Senate to allow such consideration.
Bill· HRH.R. 784 (104th)referred
United States · United States Congress · 1 February 1995
Family Heritage Preservation Act - Amends the Internal Revenue Code to repeal the estate tax, gift tax, and tax on generation-skipping transfers.
Bill· HRH.R. 772 (104th)referred
United States · United States Congress · 1 February 1995
Code of Conduct on Arms Transfers Act of 1995 - Prohibits U.S. military assistance and arms transfers to a foreign government unless the President certifies to the Congress that the government: (1) meets specified conditions regarding democracy, including that it was chosen by free and fair elections and promotes civilian control of the military, the rule of law, and respect for individual rights; (2) does not engage in human rights violations, investigates and prosecutes those responsible for human rights violations, permits access to political prisoners by international organizations, and provides access to such organizations in situations of conflict or famine; (3) is not engaged in acts of armed aggression in violation of international law; and (4) is participating in the United Nations Register of Conventional Arms. Authorizes an exemption from such prohibition for a fiscal year if: (1) the President requests an exemption from the Congress stating that it is in the national security interest to provide military assistance and arms transfers to a government; and (2) the Congress enacts a law approving such request. Requires the President to submit initial certifications and requests for exemptions in conjunction with the submission of the annual request for enactment of authorizations and appropriations for foreign assistance. Expresses the sense of the Congress that the House International Relations Committee and the Senate Foreign Relations Committee should hold hearings on controversial certifications and all requests for exemptions.
Resolution· HRESH.Res. 56 (104th)referred
United States · United States Congress · 1 February 1995
Targeted Tax Relief Disclosure Resolution of 1995 - Amends rule X of the Rules of the House of Representatives to require that each public bill or joint resolution reported by the Committee on Ways and Means identify: (1) each provision of the bill or joint resolution which is intended to provide special benefits with respect to five or fewer taxpayers, transactions, events, items of property, projects, or issuances of bonds; (2) each beneficiary (known by the Committee) of such provision; (3) the Members of Congress who sponsored the inclusion of each such beneficiary in such provision; and (4) an estimate by the Joint Committee on Taxation of the loss in revenues resulting from such provision with respect to each such beneficiary for the fiscal year for which such loss in revenues first occurs and each of the five fiscal years thereafter.
Resolution· HRESH.Res. 55 (104th)passed
United States · United States Congress · 1 February 1995
Sets forth the open rule for the consideration of H.R. 2 (granting the President item veto authority over appropriation Acts and targeted tax benefits).
Bill· SS. 304 (104th)open
United States · United States Congress · 31 January 1995
Commercial Aviation Fuel Tax Repeal Act - Amends the Internal Revenue Code to repeal the increase in tax on fuel used in commercial aviation scheduled to take effect after September 30, 1995.
Bill· HRH.R. 757 (104th)open
United States · United States Congress · 31 January 1995
Amends the Internal Revenue Code to allow the reduction of any tax credit or refund due a taxpayer in order to collect past-due, legally enforceable State tax obligations. Provides for the disclosure of information to States requesting such a reduction.
Bill· HRH.R. 759 (104th)open
United States · United States Congress · 31 January 1995
TABLE OF CONTENTS: Title I: Capping the Aggregate Growth of Welfare Spending Title II: Empowering Taxpayers to Participate in Poverty Relief Efforts Title III: Promoting Strong Families and Parental Responsibility Common Sense Welfare Reform Act of 1995 - Title I: Capping the Aggregate Growth of Welfare Spending - Establishes a cap on the growth of total Federal spending on certain welfare programs. (Sec. 101) Subjects to such spending limit the following programs: (1) the welfare block grant program established under this Act; (2) Head Start programs under the Head Start Act; (3) cash, medical, and social services assistance programs for refugees and entrants under Immigration and Nationality Act and the Refugee Education Assistance Act of 1980; (4) the special supplemental food program for women, infants, and children under the Child Nutrition Act of 1966; (5) programs providing general assistance to Indians under the Snyder Act; (6) programs providing Indian health services under the Indian Health Care Improvement Act; (7) programs providing Indian housing improvement grants; and (8) programs providing Indian and Native American employment training. Provides for reconciliation of such spending growth limits through specified procedures for allocations and reductions based on spending caps, and through consultation with specified congressional committees. (Sec. 102) Entitles each State to an annual welfare block grant payment based on a specified formula under a five-year program. Establishes the Welfare Revolving Fund. (Sec. 103) Eliminates certain welfare programs, under the following categories: (1) cash aid (Social Security Act (SSA) programs for Aid to Families with Dependent Children, Supplemental Security Income, foster care and adoption assistance, and grants to territories for aid to the aged, blind, or disabled); (2) medical aid (SSA program for maternal and child health services block grants, and Public Health Service Act programs for community health centers and migrant health centers); (3) food aid (the entire Food Stamp Act of 1977 and its food stamp program, the school lunch program under the National School Lunch Act (NSLA), the entire Emergency Food Assistance Act of 1983 and its emergency food assistance program, nutrition programs for the elderly under the Older Americans Act of 1965, the school breakfast program under the Child Nutrition Act of 1966 (CNA), and other specified child and adult food programs); (4) housing aid (certain rental assistance and public housing programs under the United States Housing Act of 1937, certain interest reduction assistance under the National Housing Act, rent supplement assistance under the Housing and Urban Development Act of 1968, and Housing Act of 1949 programs for specified rural housing and rental assistance); (5) energy aid (the entire Low-Income Home Energy Assistance Act of 1981 and its low-income home energy assistance programs, and the weatherization assistance program under the Energy Conservation and Production Act); (6) education aid (Higher Education Act of 1965 programs for Pell grants, Federal supplemental educational opportunity grants, Federal TRIO programs, grants to States for State student incentives, and grants to institutions and consortia to encourage women and minority participation in graduate education, and Elementary and Secondary Education Act of 1965 programs for improving local education agency basic programs for disadvantaged and for migratory children); (7) jobs and training aid (Job Training Partnership Act programs for adult training, summer youth employment and training, the Job Corps, and Native Americans and migrant and seasonal farmworkers, the older American community service employment program under the Older Americans Act of 1965, and the JOBS program under SSA); (8) social services (SSA block grants to States for social services, the entire Community Services Block Grant Act (except specified provisions) and its community services block grant program, the entire Legal Services Corporation Act of 1974 and its legal services program, the FEMA emergency food and shelter program under the Stewart B. McKinney Homeless Assistance Act, PHSA programs of research regarding family planning and population issues and of voluntary family planning projects, and the entire Domestic Volunteer Service Act of 1973); and (9) community aid (community development block grants and urban development action grants under the Housing and Community Development Act of 1974, and the entire Appalachian Regional Development Act of 1965 with its Appalachian regional development program (terminating the Appalachian Regional Development Commission)). Revises the Older Americans Act of 1965 with respect to supportive services for older individuals to include a Senior Opportunities and Services program. (Sec. 104) Requires the use for deficit reduction of all savings to the Federal Government resulting from the spending cap imposed under this Act. Prohibits the use of such savings to fund increased spending under any programs that are not subject to the spending cap. Provides that budgetary effects resulting from enactment of this title shall not be counted under the Balanced Budgetary and Emergency Deficit Control Act of 1965 with respect to deficit amounts in excess of the statutory maximum (paygo scorecard) which trigger an offsetting sequestration. Title II: Empowering Taxpayers to Participate in Poverty Relief Efforts - Amends the Internal Revenue Code (IRC) to allow an individual tax credit for charitable contributions to certain private charities providing assistance to the poor. Title III: Promoting Strong Families and Parental Responsibility - Amends the IRC to allow an additional earned income credit for married individuals. (Sec. 302) Directs the Secretary of the Treasury to establish a system for the reporting of information relating to child support obligations of employees. Amends SSA title VI part D (Child Support and Establishment of Paternity) to require a State role in such system. (Sec. 303) Amends SSA title VI part D to require: (1) State registries of child support orders; and (2) certain procedures for accessibility of State information relating to child support. (Sec. 304) Expands the Parent Locator Service. Directs the Secretary of Health and Human Services to establish an Interstate Local Network linking the Parent Locator Service and all State databases relating to child support enforcement. Requires prescription of regulations governing information sharing among States, within States, and between States and the Parent Locator Service. (Sec. 305) Requires certain State procedures for collection and distribution of child support through income withholding. Provides for development of a uniform withholding order. Requires States to have laws requiring employers to withhold child support pursuant to uniform withholding orders. (Sec. 306) Requires development of a uniform abstract of a child support order for use by all State courts to record specified information with respect to each child support order in the registry.
Bill· HRH.R. 748 (104th)referred
United States · United States Congress · 31 January 1995
District of Columbia Federal Tax Equity Act - Amends the Internal Revenue Code to exempt residents of the District of Columbia from Federal income tax. Exempts District residents from wage withholding requirements and limits the application of estate and gift taxes on such residents. Allows a general business credit for businesses operating in the District of Columbia. Directs the Mayor of the District of Columbia to report to the Congress on studies on: (1) the effects of this Act on District revenues; and (2) the extent to which the revenues of the District are affected by Federal revenues.
Bill· HRH.R. 752 (104th)referred
United States · United States Congress · 31 January 1995
Commercial Aviation Fuel Tax Repeal Act of 1995 - Amends the Internal Revenue Code to repeal the increase in tax on fuel used in commercial aviation scheduled to take effect after September 30, 1995.
Bill· SS. 297 (104th)referred
United States · United States Congress · 30 January 1995
Veterans' Tax Fairness Act of 1995 - Amends the Internal Revenue Code to exclude from gross income any veterans' allowance or benefit administered by the Secretary of Veterans Affairs.
Bill· SS. 294 (104th)referred
United States · United States Congress · 30 January 1995
TABLE OF CONTENTS: Title I: Health Insurance Market Reform Subtitle A: Insurance Market Standards Subtitle B: Establishment and Application of Standards Subtitle C: Definitions Title II: Grants to States for Small Group Health Insurance Purchasing Arrangements Title III: Tax Incentives to Encourage the Purchase of Health Insurance Title IV: Incentives to Increase the Access of Rural and Underserved Areas to Health Care Title V: Quality and Consumer Protection Subtitle A: Quality Improvement Foundations Subtitle B: Administrative Simplification Subtitle C: Privacy of Health Information Subtitle D: Health Care Fraud Prevention Title VI: Malpractice Reform Title VII: Health Promotion and Disease Prevention Title VIII: Tax Incentives for Long-Term Care Subtitle A: Tax Treatment of Long-Term Care Insurance Subtitle B: Standards for Long-Term Care Insurance Subtitle C: Incentives to Encourage the Purchase of Private Insurance Subtitle D: Effective Date Title IX: Budget Neutrality Access to Affordable Health Care Act - Title I: Health Insurance Market Reform - Subtitle A: Insurance Market Standards - Prohibits discrimination by a health plan based on health status, except as specified. (Sec. 1002) Provides for guaranteed issue and renewal in both the small and large group market, subject to the following exceptions: (1) capacity limits; (2) nonpayment of premiums; and (3) fraud or misrepresentation. (Sec. 1003) Provides for the development of rating limitations by the National Association of Insurance Commissioners (NAIC). (Sec. 1004) Directs the Secretary of Health and Human Services (the Secretary), in consultation with the NAIC and others, to establish minimum guidelines for the issuance by each State of delivery system quality standards. (Sec. 1005) Requires each health plan offering coverage in the small group market to participate in a risk adjustment program. Subtitle B: Establishment and Application of Standards - Deems a requirement or standard on a health plan under this Act to be a requirement or standard imposed on the insurer or sponsor of such plan. Prohibits any requirement of this title from being construed as preempting any State law unless such State law directly conflicts with such requirement. Subtitle C: Definitions - Sets forth definitions used in this title and title II. Title II: Grants to States for Small Group Health Purchasing Arrangements - Directs the Secretary to make grants to States that submit applications meeting specified requirements for the establishment and operation of small group health insurance purchasing arrangements. Authorizes appropriations. Title III: Tax Incentives to Encourage the Purchase of Health Insurance - Amends the Internal Revenue Code to permanently extend and increase to 100 percent the deduction for health insurance costs of self-employed individuals. (Sec. 3002) Provides a credit for a percentage of qualified health insurance expenses. Title IV: Incentives to Increase the Access of Rural and Undeserved Areas to Health Care - Provides for a nonrefundable credit of up to $12,000 annually for a primary health services provider who has not received a National Health Service Corps scholarship and who serves in a health professional shortage area. Increases, by $10,000, the amount which may be expensed in the case of health care property used to provide primary health care services in a health professional shortage area. (Sec. 4003) Amends the Public Health Service Act to direct the Secretary to make grants to federally qualified health centers (FQHCs) and other entities submitting applications for the purpose of providing access to services for medically undeserved populations or in high impact areas not being served by a FQHC. Sets forth grant eligibility requirements. Authorizes appropriations. (Sec. 4004) Revises the authorizations of appropriations for the National Health Service Corps Scholarship Program and area health education centers. (Sec. 4005) Makes the head of the Office of Rural Health Policy an Assistant Secretary. (Sec. 4006) Directs the Prospective Payment Assessment Commission to study the need for legislation or regulations to ensure that vulnerable populations have access to health plans and health care providers and services. Title V: Quality and Consumer Protection - Subtitle A: Quality Improvement Foundations - Directs the Secretary to award demonstration grants for the establishment and operation of quality improvement foundations. Authorizes appropriations. Subtitle B: Administrative Simplification - Provides for the establishment of standards and requirements for the electronic transmission of certain health information, including information under the Medicare and Medicaid programs. Sets: (1) timetables for the adoption of such standards and requirements; and (2) penalties for failure to comply with such standards and requirements. Authorizes appropriations. Subtitle C: Privacy of Health Information - Sets forth provisions concerning the disclosure of health information generally and for: (1) specific disclosures relating to the patient; (2) oversight, public health, and research purposes; (3) judicial, law enforcement, and administrative purposes; (4) disclosure pursuant to a government subpoena or warrant; and (5) disclosure pursuant to party subpoena. (Sec. 5236) Sets forth procedures for ensuring the security of protected information, including standards for electronic disclosures. (Sec. 5256) Sets forth civil and criminal sanctions for privacy violations. Subtitle D: Health Care Fraud Prevention - Health Care Fraud Prevention Act of 1995 - Directs the Secretary and the Attorney General to establish: (1) an all-payer fraud and abuse control program; and (2) by regulation, standards to carry out the program. Authorizes appropriations as necessary to conduct investigations and audits of such fraud and abuse and to carry out such program. Establishes the Health Care Fraud and Abuse Control Account from which funds shall be available to carry out the fraud and abuse control program. (Sec. 5312) Amends part A (General Provisions) of Title 11 (General Provisions and Peer Review) of the Social Security Act to provide for the application criminal and civil health fraud and abuse sanctions under such Act to any health plan. (Sec. 5331) Directs the Secretary to establish a national health care fraud and abuse data collection program to report final adverse actions against health care providers, suppliers, or practitioners. (Sec. 5351) Amends Federal criminal law to set penalties for health care fraud and related offenses. (Sec. 5361) Requires each State to establish and maintain a State agency to act as a Health Care Fraud and Abuse Control Unit. Sets forth: (1) requirements for such units; and (2) provisions providing for payments to the States for such units. Title VI: Malpractice Reform - Directs the Secretary to establish a program of grants to assist States in establishing alternative dispute resolution systems. Authorizes appropriations. Sets forth the requirements for such systems. Directs the Secretary to establish an Alternative Dispute Resolution Advisory Board to advise the Secretary regarding the establishment of such systems. Provides for the establishment of an alternative Federal Dispute Resolution System for States not having a their own certified system. Requires the Secretary to report to the Congress concerning such systems. Title VII: Health Promotion and Disease Prevention - Permits an income tax deduction for qualified expenditures for disease prevention and health promotion programs. (Sec. 7002) Directs the Secretary to award grants to States in order to provide assistance to businesses with not to exceed 100 employees for the establishment and operation of worksite wellness programs. (Sec. 7003) Authorizes appropriations to expand comprehensive school health education programs administered by the Centers for Disease Control and Prevention under the Public Health Service Act. Title VIII: Tax Incentives for Long-Term Care - Private Long-Term Care Family Protection Act of 1995 - Subtitle A: Tax Treatment of Long-Term Care Insurance - Amends the Internal Revenue Code to permit a deduction for qualified long-term medical care services and insurance covering medical care, if such insurance is provided under a qualified long-term care policy. (Sec. 8102) Provides, under the Internal Revenue Code, for the treatment of: (1) a qualified long-term care insurance policy as an accident and health insurance contract; (2) amounts received under such a policy as amounts received for personal injuries and sickness; (3) amounts paid for such a policy as amounts payments made for medical insurance; and (4) such a policy as a guaranteed renewable contract. Sets forth provisions for the treatment of long-term care coverage provided as a rider on a life insurance contract. (Sec. 8105) Treats distributions from a life insurance contract on the life of a terminally ill individual as amounts paid by reason of the insured's death. Subtitle B: Standards for Long-Term Care Insurance - Provides for the appointment of a National Long-Term Care Insurance Advisory Council. (Sec. 8202) Imposes a specified tax on the issuer of any qualified long-term care insurance policy which fails to meet certain model regulation and disclosure requirements. Subtitle C: Incentives to Encourage the Purchase of Private Insurance - Amends title XIX (Medicaid) of the Social Security Act to provide for the disregard of certain assets and resources for the purposes of the Medicaid estate recovery provisions. (Sec. 8302) Provides for the exclusion from gross income of distributions from an IRA, if such distributions are used to purchase long-term care insurance by an individual over the age of 59 and one- half. Allows for distributions from qualified retirement plans, without the imposition of the ten percent penalty, if such distributions are for medical care or for the purchase of long-term care insurance. Subtitle D: Effective Date - Sets forth effective date provisions. Title IX: Budget Neutrality - Provides for the budget neutrality of this Act.
Bill· HRH.R. 747 (104th)open
United States · United States Congress · 30 January 1995
Amends the Internal Revenue Code to allow a limited deduction of partnership investment expenses for purposes of computing the alternative minimum tax.
Bill· HRH.R. 737 (104th)open
United States · United States Congress · 30 January 1995
Amends the Internal Revenue Code to provide that the treatment of tenant-stockholders in cooperative housing corporations also shall apply to stockholders of corporations that only own the land on which the residences (except mobile homes) are located.
Bill· HRH.R. 733 (104th)open
United States · United States Congress · 30 January 1995
Amends the Internal Revenue Code to make permanent the special rules for gifts of qualified appreciated stock to certain tax-exempt private foundations for purposes of the itemized deduction of charitable contributions. Includes grants to certain foreign organizations as qualified distributions by private foundations for purposes of the tax on failure to distribute income. Changes the due date for first quarter estimated tax payments by private foundations.
Bill· HRH.R. 734 (104th)open
United States · United States Congress · 30 January 1995
Amends the Internal Revenue Code to permit tax-exempt private foundations and community foundations to establish tax-exempt cooperative service organizations to operate exclusively for charitable purposes. Applies the excise taxes on private foundations, except the taxes on investment income and on failure to distribute income, to such organizations.
Bill· HRH.R. 744 (104th)open
United States · United States Congress · 30 January 1995
Amends Federal law to prohibit any State from imposing an income tax on the qualified pension income of any individual who is not a resident or domiciliary of that State. Permits the tax on the amount of such income that exceeds $25,000 annually. Provides a cost-of-living adjustment for such amount.
Bill· HRH.R. 741 (104th)open
United States · United States Congress · 30 January 1995
TABLE OF CONTENTS: Title I: Family Investment Program and Other Welfare Reform Title II: Improvements in the Collection of Child Support Title III: Welfare Restrictions for Aliens Welfare to Self-Sufficiency Act of 1994 (sic) - Title I: Family Investment Program and Other Welfare Reform - Amends part A (Aid to Families with Dependent Children) (AFDC) of title IV of the Social Security Act (SSA) to require State AFDC plans in States without a waiver from the Secretary of Health and Human Services (Secretary) to provide for a program in which the State agency negotiates an agreement with each family on AFDC outlining the steps non-exempt family members must take. Includes among such steps participation in education or job training programs, or in substance abuse treatment or parenting programs, in order to attain self-sufficiency within a certain period. Requires supplemental services, such as transportation and child care, when necessary for achieving such goal, as well as support and case management when adapting such agreement for changing family circumstances. Requires the State agency to offer such families enrollment in a limited benefit plan under which benefits are suspended after six months, and in which families failing to comply with the agreement are automatically enrolled. (Sec. 101) Requires the Secretaries of Health and Human Services, of Labor, and of Education to ensure appropriate coordination in the planning, development, and operation of the family investment program above and other specified programs, including the JOBS program under SSA title IV part F (Job Opportunities and Basic Skills Training Program) in order to improve departmental services and reduce program overlap and administrative costs. (Sec. 102) Makes numerous miscellaneous amendments to SSA title IV part A. Provides States with various specified options for moving AFDC recipients towards self-sufficiency, including options for: (1) increasing asset limits and disregards for work expenses, earned income, and automobiles; (2) disregarding interest income and certain earned income of new employees and dependent children as well as certain income and resources related to microenterprise and other employment and self-sufficiency initiatives; and (3) requiring certain unemployed parents to participate in job search and training activities. Eliminates the earned income disregard time limitation and various work-related requirements with regard to unemployed parent households. Provides for the inclusion of microenterprise training and activities in the JOBS program, and makes various specified changes with regard to program job searches, work assignments, and grievance procedures. (Sec. 106) Requires pregnant AFDC recipients to participate in the JOBS program. Changes payment formulae for the JOBS program and child care. Increases the JOBS program's authorization. (Sec. 109) Extends transitional child care benefits and the disregards for earned income and child care to non-recipient stepparents. Provides for timely preventive health care for children of AFDC recipients. (Sec. 110) Directs the Secretary to establish wage supplementation demonstration projects for certain AFDC-eligible individuals to provide an incentive to work. Title II: Improvements in the Collection of Child Support - Amends SSA title IV part D (Child Support and Establishment of Paternity) and the Internal Revenue Code to provide for the establishment of a system under which the Internal Revenue Service (IRS) would collect child support via wage withholding and estimated tax payments and disperse it as appropriate. Requires the entire amount of child support owed to be paid to the IRS by the end of the applicable tax year along with the individual's tax return. Subjects delinquent individuals to generally the same penalties applicable to back taxes. (Sec. 203) Gives States the option of periodically making available for publication the identity of individuals at least three months behind in child support payments. Title III: Welfare Restrictions for Aliens - Declares that no AFDC, Medicaid, food stamp, supplemental security income, or Federal unemployment compensation benefits shall be available to an unlawful alien, except pursuant to the Immigration and Nationality Act. (Sec. 301) Requires that any lawful alien receiving any such benefits for 12 months be reported to the Immigration and Naturalization Service (INS) and be treated as a public charge. Requires attribution of a sponsor's or spouse's income and resources to a family preference alien as unearned income and resources until such alien achieves U.S. citizenship. (Sec. 302) Requires the State AFDC agencies to provide information on illegal aliens to the INS.
Bill· HRH.R. 746 (104th)referred
United States · United States Congress · 30 January 1995
Employee Educational Assistance Act of 1995 - Amends the Internal Revenue Code to restore and make permanent the income tax exclusion of amounts paid under employee educational assistance programs.
Bill· HRH.R. 726 (104th)referred
United States · United States Congress · 30 January 1995
First-time Homebuyer Affordability Act of 1995 - Amends the Internal Revenue Code to make the tax on prohibited transactions inapplicable to a qualified home equity participation arrangement. Describes such arrangement as one in which the eligible participant in an individual retirement plan directs the plan trustee to acquire an ownership interest in all or part of any dwelling unit which within a reasonable period of time is to be used as the principal residence for a first-time homebuyer. Requires such ownership interest to be a fee interest which requires full repayment. Describes the first-time homebuyer as an eligible participant or a qualified family member (child, parent, grandparent, or spouse) who had no present ownership interest in a principal residence during the 36-month period before the date of the arrangement. Allows the use of amounts in an individual retirement plan to make loans to purchase a home for a first-time homebuyer on behalf of an eligible participant or a qualified family member. Requires the repayment of first-time homebuyer loans within 15 years.
Bill· SS. 291 (104th)open
United States · United States Congress · 27 January 1995
TABLE OF CONTENTS: Title I: Regulatory Analysis and Review Title II: Risk-Based Priorities Title III: Regulatory Accounting Title IV: Market Incentives and Economically Efficient Regulation Regulatory Reform Act of 1995 - Title I: Regulatory Analysis and Review - Amends Federal law to define "major rule" as a rule or a group of closely related rules that the proposing agency, the President, or an officer with presidentially delegated authority determines is likely to have an annual effect on the economy of $100 million or more in reasonably quantifiable direct and indirect costs, or has a significant impact on a subsector of the economy. (Sec. 101) Authorizes an agency, the President, or an officer with presidentially delegated authority to designate as a major rule also any rule or group of closely related rules which is likely to result in: (1) a substantial increase in costs or prices for wage earners, consumers, individual industries, nonprofit organizations, Federal, State, or local government agencies, or geographic regions; or (2) significant adverse effects on wages, economic growth, investment, productivity, innovation, the environment, public health or safety, or the ability of enterprises whose principal places of business are in the United States to compete in domestic or export markets. Excludes from the meaning of major rule under this Act any rule: (1) involving Federal taxes; (2) authorizing the introduction into commerce or recognizing the marketable status of a product under the Federal Food, Drug, and Cosmetic Act; (3) exempting from notice and public procedure; or (4) relating to specified aspects of depository institutions with federally insured deposits or accounts. Requires each Federal agency, before publishing notice of proposed rulemaking for any rule, to determine whether the rule is or should be designated major. Provides for such determination by the President or by an officer with presidentially delegated authority. Requires the agency to issue at the time of the notice of proposed rulemaking a preliminary regulatory cost-benefit analysis, summarized in such notice, with specified contents. Requires issuance of a final regulatory analysis with the publication of a final major rule. Allows judicial review of an agency determination of major rule status, but not of such a determination by the President or by an officer with presidentially delegated authority. Prescribes executive oversight requirements and authority. Requires the President to require the heads of certain covered agencies to prepare: (1) a risk assessment for each proposed major rule relating to human health, safety, or the environment; and (2) for each such proposed or final rule, an assessment of incremental risk reduction or other benefits associated with each significant regulatory alternative considered by the agency in connection with the rule. Exempts from such requirements emergency situations and certain screening analyses. Limits covered agencies to: (1) the Environmental Protection Agency; (2) the Department of Labor; (3) the Food and Drug Administration; (4) the Consumer Product Safety Commission; (5) the Department of Transportation; (6) the Department of Energy; (7) the Department of Agriculture; (8) the Department of the Interior; and (9) the Nuclear Regulatory Commission. Specifies principles for risk assessment, risk characterization, and risk communication, requiring generally that scientific findings and best estimates of risk be distinguished from other considerations. Requires each covered agency to: (1) issue guidelines to implement risk assessment and risk characterization principles; and (2) publish, within 18 months after enactment of this Act, a plan to review and revise any risk assessment published before the end of such 18-month period if the agency determines that significant new information or methodologies are available that could significantly alter the results of the prior risk assessment. Requires an agency head or the President to determine for each major rule that: (1) the risk assessment and incremental benefit analysis are based on a scientific evaluation supported by the best available scientific data; and (2) there is no regulatory alternative allowed by statute under which the regulation is promulgated that would achieve an equivalent reduction in risk in a more cost-effective and flexible manner. Requires the Director of the Office of Science and Technology Policy to: (1) survey periodically how each covered agency is conducting risk assessment; (2) make recommendations to the President and the Congress based on such surveys; (3) establish interagency mechanisms to promote coordination among agencies conducting risk assessment and promote use of state-of-the-art assessment practices; and (4) establish mechanisms between Federal and State agencies, including periodic meetings, to communicate state-of-the-art risk assessment practices and assess Federal-State cooperation. Requires each agency: (1) to identify in the Federal Register existing rules it determines to be major; and (2) to review each such rule, according to certain procedures, and amend, repeal, or renew the rule, with public participation. (Sec. 102) Authorizes each Federal agency head, in the administration of a Federal statute with respect to any State or locality, to adopt as a Federal rule, recordkeeping or reporting requirement, or implementation procedure a State or local rule, requirement, or procedure that is substantively equivalent to or more stringent than its Federal counterpart. Title II: Risk-Based Priorities - Risk Reduction Priorities Act of 1995 - Urges each covered agency to strive to set priorities and use the resources available under applicable laws to address human health, safety, and environmental risks: (1) which the agency considers most serious; and (2) which can be addressed in a cost- effective manner. (Sec. 204) Sets forth general criteria for determining the most serious risks, with review of agency determinations by the Director of the Office of Management and Budget (OMB). Requires each agency head to incorporate such risk-based priorities into budget and planning activities. (Sec. 205) Requires the OMB Director to enter into arrangements with an accredited scientific body to conduct: (1) a study of the methodologies for using comparative risk to rank dissimilar human health, safety, and environmental risks; and (2) a comparative risk analysis according to specified criteria. Requires reports to the President and the Congress. Exempts agency compliance or noncompliance with this title from judicial review. Prohibits judicial consideration of any analysis prepared under this title apart from the requirement, rule, program, or law to which it relates. Title III: Regulatory Accounting - Regulatory Accounting Act of 1995 - Requires the President to submit to Congress biennial accounting statements estimating the costs of Federal regulatory programs and corresponding benefits over the next five fiscal years. Prescribes the general contents of such statements. (Sec. 303) Requires the President, acting through the OMB Director, to submit to Congress along with the accounting statement an associated report containing impact analyses and recommendations for reform. (Sec. 304) Requires the OMB Director to provide guidance to agencies to standardize cost and benefit measures and the format of the accounting statements. (Sec. 305) Requires the Director of the Congressional Budget Office, after each accounting statement and associated report submitted to Congress, to make recommendations to the President for improving such statements and reports. Title IV: Market Incentives and Economically Efficient Regulation - Market Incentives Act of 1995 - Requires agencies to ensure that major rules, especially those that limit the emission of environmental pollutants or otherwise govern the use of natural resources, operate through the application of market-based mechanisms (or comparable alternatives). (Sec. 403) Requires each agency to include in each proposed rule an assessment of market-based mechanisms, which shall be reviewed by OMB.
Bill· HRH.R. 721 (104th)open
United States · United States Congress · 27 January 1995
TABLE OF CONTENTS: Title I: General Provisions Title II: Revenue from Mining Claims Title III: Helium Title IV: Use of Disposal of Federal Natural Resources Title V: National Park Concessions Public Resources Deficit Reduction Act of 1995 - Title I: General Provisions - Prohibits any timber, minerals, forage, or other natural resources owned by the United States, any federally owned water, or hydroelectric energy of a Federal facility from being sold, leased, or otherwise disposed of by any Federal entity for less than fair market value. (Sec. 102) Authorizes the Secretaries of the Interior and Agriculture to establish and collect user fees as necessary to reimburse the United States for expenses incurred in administering programs. (Sec. 103) Requires the revenues from the sale, lease, and transfer of Federal assets to be included in the President's budget submission to Congress. Title II: Revenue from Mining Claims - Requires the holders of mining claims to pay an annual claim maintenance fee of $100 per claim per calendar year. Allows the waiver of such fee for holders of more than ten claims. (Sec. 203) Requires claimholders to pay a royalty of eight percent of gross income for production of locatable minerals on Federal lands. (Sec. 204) Amends the Internal Revenue Code to impose an excise tax on gross income resulting from the severance of any locatable mineral, or mineral concentrates or products, from a mine or other natural deposit. Makes such tax inapplicable to gross income to which a royalty is imposed. (Sec. 205) Establishes the Abandoned Locatable Minerals Mine Reclamation Fund for the reclamation and restoration of land and water resources adversely affected by past mineral activities on Federal lands. Credits the royalties and excise tax under this title to such Fund. (Sec. 206) Prohibits the issuance of a patent for any mining claim unless the Secretary of the Interior determines that, for the claim concerned: (1) a patent application was filed before January 27, 1995; and (2) all requirements are met under the Revised Statutes for vein or lode claims and for placer claims. (Sec. 207) Requires the Secretary to adjust all dollar amounts under this title for changes in purchasing power every ten years, employing the Consumer Price Index as the basis for adjustment. Title III: Helium - Amends the Helium Act to authorize the Secretary of the Interior to: (1) enter into agreements with private parties for the recovery and disposal of helium on Federal lands; (2) grant leasehold rights to such helium; (3) store and transport crude helium; and (4) maintain and operate existing crude helium storage at the Bureau of Mines Cliffside Field. Directs the Secretary to: (1) cease producing, refining, and marketing refined helium; and (2) dispose of all facilities, equipment, and Federal property interests relating to refined helium activities. Requires the Secretary to impose fees for helium storage, withdrawal, or transportation services. Prescribes guidelines for: (1) the purchase of helium by Federal agencies from certain private persons; and (2) the sale of crude helium by the Secretary. Prohibits the Secretary from making crude helium sales in amounts that will disrupt the crude helium market price. Mandates that proceeds from helium sales be paid to the Treasury. Instructs the Secretary to eliminate helium stockpiles by a prescribed deadline. Repeals the Secretary's authority to borrow under the Helium Act. Title IV: Use or Disposal of Federal Natural Resources - Amends the Federal Land Policy Management Act of 1976 to direct the Secretary of Agriculture, with respect to National Forest lands in the 16 contiguous Western States, and the Secretary of the Interior, with respect to public domain lands, where domestic livestock grazing is permitted under applicable law, to establish and implement an annual domestic livestock grazing fee equal to fair market value, based on a specified formula. Sets forth provisions regarding: (1) abolition of grazing advisory boards; and (2) the U.S. share of receipts. (Sec. 402) Amends the National Forest Management Act of 1976 to prohibit below-cost timber sales from National Forest System Lands. (Sec. 403) Amends the Forest and Rangeland Renewable Resources Planning Act of 1974 to require the Secretary of Agriculture in revising land management plans to take into account the economic suitability of lands for timber production. (Sec. 404) Amends the Reclamation Project Act of 1939 to require that irrigation water from the Bureau of Reclamation used to grow surplus crops be paid for at the full cost for delivery. (Sec. 405) Amends the Food Security Act of 1995 and the Federal Crop Insurance Act to provide for the reduction of payment limitations for persons who receive Federal irrigation water for agricultural purposes. (Sec. 408) Amends the Emergency Livestock Feed Assistance Act of 1988 to repeal the livestock feed assistance program. (Sec. 409) Requires that permits for the use of communications sites on public lands be established at fair market value. (Sec. 410) Amends the Mineral Leasing Act to require that oil and gas rental prices for leases on public lands be established at fair market value. Title V: National Park Concessions - Repeals the Concessions Policy Act of 1965. (Sec. 504) Authorizes the Secretary of the Interior to award concession contracts that authorize private persons, corporations, or other entities to provide services to park visitors and to utilize facilities if it is determined that such award is appropriate. (Sec. 505) Requires a concession contract to be awarded to the person submitting the best proposal through a competitive selection process to be established by the Secretary. Allows waiver of such procedures and award of a temporary contract to avoid interruption of services. Requires the Secretary to publish a notice of availability for a prospectus soliciting proposals for contracts for concessions at a Park specifying minimum contract requirements and contract terms and conditions. Requires congressional notification of any proposed contract with anticipated gross receipts exceeding $1 million or of a duration of ten or more years. Prohibits the Secretary from granting a preferential right to a concessioner to renew concession contracts under this Act, with exceptions. Allows such preferential rights to be granted for certain outfitting and guide contracts and certain contracts with annual gross receipts of under $500,000. (Sec. 506) Sets forth criteria for determining franchise fees, including fees for multiple franchise contracts within a park. (Sec. 507) Requires all fees to be: (1) covered into a special Treasury account established for reallocation to NPS units for resource management and protection, maintenance activities, interpretation, and research; or (2) deposited into a Park Improvement Fund established by the concessioner (as directed by the Secretary) from which expenditures shall be made for park activities and projects. Requires: (1) an annual statement from the concessioner to the Secretary reflecting total activity in the Fund for the preceding fiscal year; and (2) an annual report from the Secretary to specified congressional committees concerning Fund expenditures. (Sec. 508) Establishes a maximum: (1) ten-year duration for a concessions contract, provided that the Secretary may award a contract for up to 20 years if determined necessary; and (2) two-year duration for a temporary contract. (Sec. 509) Requires the approval of the Secretary and congressional notification before a concession contract can be transferred, assigned, sold, or conveyed and sets forth conditions that preclude such conveyance. (Sec. 510) Grants possessory interest to: (1) concessioners who have commenced acquisition or construction of any structure on Federal land within a park before the enactment of this Act; and (2) concessioners who construct or acquire an improvement on U.S. land within a Park after enactment of this Act. (Sec. 511) Places limitations on a concessioner's rates and charges to the public. (Sec. 512) Directs the Secretary to: (1) periodically evaluate the performance of each concessioner under contract; (2) terminate a contract if a concessioner fails, within the prescribed time, to meet minimum requirements identified in a notice of unsatisfactory performance; and (3) notify specified congressional committees of each unsatisfactory rating and each contract terminated. (Sec. 513) Provides that the Comptroller General of the United States shall, until the expiration of five calendar years after the close of the business year for each concessioner, have access to and the right to examine any pertinent books, documents, papers, and records of the concessioner related to the contracts. (Sec. 514) Exempts contracts awarded by the Secretary under this Act from certain provisions of Federal law with respect to the leasing of U.S. buildings and properties. (Sec. 516) Requires the Inspector General of the Department of the Interior to submit biannual reports to specified congressional committees on the implementation of this Act and its effect on facilities operated pursuant to concession contracts and on visitor services. (Sec. 517) Authorizes appropriations.
Bill· HRH.R. 720 (104th)open
United States · United States Congress · 27 January 1995
Medisave Patient Empowerment Act of 1995 - Amends the Internal Revenue Code to allow individuals a tax deduction for contributions made to a Medisave account established for the benefit of an eligible individual. Limits the amount of allowable contributions. Describes an eligible individual as one who is covered under a catastrophic health plan. Allows the use of a Medisave account to pay for medical care or long-term care expenses of beneficiaries. Makes such accounts exempt from taxation. Allows a tax deduction whether or not an individual itemizes deductions. Disallows distributions from such accounts as medical expense deductions. Excludes employer contributions to such accounts from employment taxes. Establishes an excise tax for excess contributions to Medisave accounts.
Bill· HRH.R. 722 (104th)referred
United States · United States Congress · 27 January 1995
Community Development Financial Institutions Fund Securities Guarantee Act of 1995 - Amends the Community Development Banking and Financial Institutions Act of 1994 to authorize the Secretary of the Treasury to issue guarantees for debt securities issued by the Community Development Financial Institutions Fund. Specifies a $2 billion per fiscal year maximum and 20-year term for such guarantees. Sets forth provisions limiting such guarantees and their costs to the extent such amounts are provided in advance in appropriation Acts. Provides that a prohibition under the Act against Fund issuance of stocks, bonds, debentures, notes or other securities shall not apply to its issuance of guaranteed debt instruments. Prohibits the use of proceeds from the issuance of such securities to provide financial assistance, including equity investment, to any community development financial institution with assets of more than $50 million.
Bill· HRH.R. 719 (104th)referred
United States · United States Congress · 27 January 1995
Systematic Application of Value Engineering Act of 1995 - Requires Federal agencies to apply value engineering, at a minimum, to identify and implement opportunities to reduce capital and operation costs and improve and maintain optimum quality of construction, administrative, program, acquisition, and grant projects. Requires Inspector General audits of reported agency savings attributable to such value engineering. Earmarks half of any such savings for Federal debt reduction, with the other half going back to the program, project, system, or development for use in the next fiscal year.
Bill· SS. 287 (104th)open
United States · United States Congress · 26 January 1995
Amends the Internal Revenue Code to allow certain spouses a full deduction for contributions to an individual retirement account.
Bill· HRH.R. 702 (104th)open
United States · United States Congress · 26 January 1995
Displaced Defense Worker Act of 1995 - Requires the Secretary of Defense to deposit in the Displaced Defense Worker Trust Fund established under this Act the Secretary's portion of any cost savings achieved and returned by a Department of Defense contractor if such savings are a result of the consolidation of operations in a manner that causes the elimination of jobs in the community in which the contract is being carried out. Directs the Secretary of Labor to use amounts appropriated from the Fund for: (1) job retraining assistance under the Job Training Partnership Act; and (2) job creation activities under the Public Works and Economic Development Act of 1965. Appropriates to the Fund all cost savings realized by the Secretary under this Act. Provides for Fund management. Requires an annual report from the Secretary of the Treasury to the Congress on the financial condition and operations of the Fund during the preceding fiscal year and those expected for the next five fiscal years.
Bill· HRH.R. 708 (104th)open
United States · United States Congress · 26 January 1995
Amends the Internal Revenue Code to allow certain spouses a full deduction for contributions to an individual retirement account.
Bill· HRH.R. 692 (104th)referred
United States · United States Congress · 26 January 1995
Rural Community Wastewater Treatment Affordability Act of 1995 - Amends the Federal Water Pollution Control Act to make activities involving the acquisition of lands, easements, and rights-of-way necessary for construction of publicly owned treatment works eligible for assistance from State revolving loan funds (SRFs). Makes certain nonprofit associations and other entities eligible for wastewater treatment and supply services under the Consolidated Farm and Rural Development Act eligible for SRF assistance as well. Adds to the list of conditions that a State must meet to receive a capitalization grant that the State will encourage the use of innovative and cost-effective technologies in the construction of treatment works financed with SRF assistance. Requires loans made from SRFs to be made to rural and disadvantaged communities at or below market interest rates for terms of up to 40 years or the useful life of the project being financed, whichever is earlier. Permits up to 15 percent of all loans made from an SRF to be used for negative-interest loans to rural and disadvantaged communities. Allows SRFs to be used to make grants to such communities for up to 75 percent of planning and predevelopment costs incurred with respect to construction or improvement of treatment works without regard to whether actual construction is carried out. Limits amounts available for grants per fiscal year. Authorizes the Administrator of the Environmental Protection Agency to make grants to the National Rural Water Association, the Rural Community Assistance Program, the Small Flows Clearinghouse, and other qualified organizations to provide training and technical assistance to rural and disadvantaged communities with respect to the planning, construction, and operation of treatment works. Authorizes appropriations.
Bill· HRH.R. 697 (104th)open
United States · United States Congress · 26 January 1995
Amends the Internal Revenue Code to restore the 25-percent deduction for health insurance costs of self-employed individuals for the taxable year 1994.
Bill· HRH.R. 691 (104th)open
United States · United States Congress · 26 January 1995
Amends the Internal Revenue Code to restore the deduction for the health insurance costs of self-employed individuals for the taxable year 1994. Makes such deduction permanent law. Increases such deduction from 25 percent to 80 percent after December 31, 1994.
Bill· HRH.R. 696 (104th)open
United States · United States Congress · 26 January 1995
Bartlett-Mfume Health Insurance Deduction Act - Amends the Internal Revenue Code to restore the 25-percent deduction for health insurance costs of self-employed individuals for the taxable year 1994.
Bill· HRH.R. 693 (104th)referred
United States · United States Congress · 26 January 1995
Provides for the valuation of certain stock issued to an employee on March 24, 1981, to determine the amount to be included in the gross income of such employee under the Internal Revenue Code as property transferred in connection with the performance of services.
Resolution· HRESH.Res. 45 (104th)referred
United States · United States Congress · 26 January 1995
Declares that it is the sense of the House of Representatives that: (1) there should be congressional hearings on the impact of the Consumer Price Index (CPI) on Federal spending, Social Security benefits, taxes, interest rates, business and industry, and the economy; (2) any CPI calculation change should result from bi-partisan study and from the consensus of public and private sector experts, not pressure by politicians; and (3) any CPI calculation change that has the effect of raising taxes must be subject to a three-fifths vote, pursuant to House rules.
Bill· HRH.R. 682 (104th)open
United States · United States Congress · 25 January 1995
TABLE OF CONTENTS: Title I: Retirement Savings Incentives Subtitle A: Restoration of IRA Deduction Subtitle B: Nondeductible Tax-Free IRAs Title II: Penalty-Free Distributions Title III: Aid to Families with Dependent Children Savings and Investment Incentive Act of 1995 - Title I: Retirement Savings Incentives - Subtitle A: Restoration of IRA Deduction - Amends the Internal Revenue Code to restore the deduction for individual retirement plans (IRAs). Provides a phase-up of income limits (from 1995 through 1998) with respect to the limitation on the deductibility of contributions to IRAs by active participants in employer-maintained plans. Removes the spousal rule from such limitation. Terminates income limits after December 31, 1998. Provides an inflation adjustment for deductible amounts after 1995. Allows certain spouses a full deduction for contributions to an IRA. Makes certain coins and bullion ineligible as collectible investments for purposes of distributions from an IRA. Coordinates the limit on such deduction with the elective deferral limit under other pension provisions. Subtitle B: Nondeductible Tax-Free IRAs - Allows individuals to establish individual retirement plus (IRA plus) accounts with tax treatment similar to that for individual retirement plans. Makes contributions to such accounts nondeductible. Excludes distributions from such accounts from the gross income of the distributee, if the assets remain in such accounts for at least five years. Allows qualified transfers to be made to such accounts. Establishes penalties for early withdrawals and excess contributions. Title II: Penalty-Free Distributions - Allows distributions from certain retirement plans without penalty to: (1) purchase first homes; (2) pay higher education expenses; (3) pay long-term care insurance premiums; (4) pay financially devastating medical expenses; and (5) assist certain unemployed individuals. Title III: Aid to Families with Dependent Children - Amends part A (Aid to Families with Dependent Children) (AFDC) of title IV of the Social Security Act to exclude from AFDC eligibility determinations certain income and resources that are to be used for education, training, and employability purposes. Requires the Secretary of Health and Human Services to report to specified congressional committees on the use of qualified asset accounts. Requires the Secretary to report to the Congress on a revision of the AFDC limit on automobiles in order to increase the employability of AFDC recipients.
Bill· HRH.R. 677 (104th)open
United States · United States Congress · 25 January 1995
Amends the Internal Revenue Code to repeal the $15 million limitation on the amount of private activity tax-exempt bonds that may be issued with respect to an output facility.
Bill· SS. 264 (104th)referred
United States · United States Congress · 24 January 1995
Working Families Tax Relief Act - Amends the Internal Revenue Code to provide an inflation adjustment for the dollar limitations on the tax credit for expenses for household and dependent care services necessary for gainful employment (the dependent care credit). Bases such cost-of-living adjustment on the consumer price index for calendar year 1994 instead of calendar year 1992.
Bill· SS. 262 (104th)referred
United States · United States Congress · 24 January 1995
Amends Internal Revenue Code provisions relating to the income tax deduction for the health insurance costs of self-employed individuals to: (1) make the deduction permanent; and (2) increase the allowable deduction from 25 percent to 100 percent by 1997.
Bill· HRH.R. 647 (104th)referred
United States · United States Congress · 24 January 1995
TABLE OF CONTENTS: Title I: Refundable Income Tax Credit for Nondeferred Distributions from Performance-Based Reward Plans Title II: Establishment of Program to Promote Performance- Based Reward Plans and Employee Decisionmaking Participation Programs Employee Partnership Reward Act of 1995 - Title I: Refundable Income Tax Credit for Nondeferred Distributions from Performance-Based Reward Plans - Amends the Internal Revenue Code to allow eligible employees a refundable income tax credit for nondeferred distributions from performance-based rewards. Allows employers an additional deduction for performance-based rewards. Directs the Secretary of the Treasury to study and report to the Congress on the effect of such credit in stimulating productivity and full employment. Directs the Secretary of Labor and the Director of the Federal Mediation and Conciliation Service each to: (1) collect statistics on the extent of performance-based reward plans in the United States; and (2) prepare studies describing the nature and terms of these plans. Requires the Director of the Office of Management and Budget to publish annual estimates of annual tax expenditures for deferred profit-sharing plans and employee stock ownership plans. Title II: Establishment of Program to Promote Performance-Based Reward Plans and Employee Decisionmaking Participation Programs - Directs the Administrator of the Small Business Administration to establish and carry out an Employee Partnership Pilot Program. Directs the Administrator to make five-year program grants to up to five eligible entities to promote implementation of performance-based reward plans and employee decisionmaking participation programs. Requires a matching non-Federal share. Requires the Administrator to report to the Congress on an evaluation of such grant program, together with recommendations.
Bill· HRH.R. 661 (104th)referred
United States · United States Congress · 24 January 1995
TABLE OF CONTENTS: Title I: Taxpayer Advocate Title II: Modifications to Installment Agreement Provisions Title III: Interest Title IV: Joint Returns Title V: Collection Activities Title VI: Information Returns Title VII: Modifications to Penalty for Failure to Collect and Pay Over Tax Title VIII: Awarding of Costs and Certain Fees Title IX: Other Provisions Title X: Form Modifications; Studies Subtitle A: Form Modifications Subtitle B: Studies Taxpayer Bill of Rights 2 - Title I: Taxpayer Advocate - Amends the Internal Revenue Code to establish in the Internal Revenue Service (IRS) the Office of Taxpayer Advocate, headed by the Taxpayer Advocate, to: (1) assist taxpayers in resolving problems with the IRS; (2) identify areas in which taxpayers have problems in dealings with the IRS; (3) propose changes in the administrative practices of the IRS to mitigate such problems; and (4) identify potential legislative changes which may be appropriate to mitigate such problems. Requires the Commissioner of Internal Revenue to establish procedures requiring a formal response to all recommendations submitted to the Commissioner by the Taxpayer Advocate. Replaces the Office of the Ombudsman with the Office of the Taxpayer Advocate. (Sec. 102) Revises the terms of a Taxpayer Assistance Order to: (1) allow the Order to require the Secretary of the Treasury to act within a specified time period; and (2) require the Secretary to take certain actions (currently, only to cease or refrain from taking certain actions). Title II: Modifications to Installment Agreement Provisions - Grants certain taxpayers the right to an installment agreement for the payment of tax liability less than $10,000. (Sec. 202) Suspends any penalties during the period the installment agreement is in effect. (Sec. 203) Requires prior notification to taxpayers under an installment agreement to pay tax liability before altering, modifying, or terminating such an agreement. (Sec. 204) Provides for administrative review of denials of requests for, or termination of, installment agreements. Title III: Interest - Authorizes the abatement of interest in the case of an assessment due to the unreasonable error or delay of an IRS act. (Sec. 302) Extends from ten to 21 days the period for which interest will not be imposed after notice and demand for payment, if such payment is less than $100,000. Title IV: Joint Returns - Allows the disclosure of collection activities to an individual requesting such information in the case of a joint return where such individual is no longer married to or resides in the same household as the other joint filer. (Sec. 402) Removes limitations on filing a joint return after filing separate returns. Title V: Collection Activities - Authorizes the Secretary, in certain cases, to: (1) withdraw a notice of a lien; (2) return property that has been levied upon; and (3) offer compromises in civil or criminal cases. Requires the Secretary to provide a copy of such notice of withdrawal to the taxpayer and, at the request of the taxpayer, to make reasonable efforts to notify credit reporting agencies and financial institutions of such withdrawal notice. (Sec. 503) Requires prior notification to the taxpayer that the taxpayer is under examination and an explanation of the process, with exceptions. (Sec. 504) Increases the dollar limit on the recovery of civil damages for unauthorized collection actions. (Sec. 505) Revises provisions with respect to a designated summons concerning the standard of review and notice requirements for issuance. Title VI: Information Returns - Requires payee statements to provide the phone number of the person providing payment. (Sec. 602) Establishes civil damages for the fraudulent filing of information returns. (Sec. 603) Requires the Secretary, in any court proceeding where a taxpayer asserts a reasonable dispute with respect to income reported on an information return filed by a third party and the taxpayer has fully cooperated with the Secretary, to present reasonable and probative information concerning such deficiency in addition to such return. Title VII: Modifications to Penalty for Failure to Collect and Pay Over Tax - Establishes preliminary notice requirements for failure to pay tax. (Sec. 702) Directs the Secretary to: (1) disclose certain information where more than one person is liable for a penalty; and (2) ensure that IRS employees are aware of their responsibilities under the tax depository system, the circumstances under which they may be liable for penalties, and reporting responsibilities. (Sec. 703) Exempts unpaid, volunteer board members of tax-exempt organizations who do not have actual knowledge of the failure on which such penalties are imposed from collection penalties. Title VIII: Awarding of Costs and Certain Fees - Authorizes a taxpayer who substantially prevails on a claim to file a motion for an order requiring the disclosure of all information and copies of relevant records in the possession of the IRS regarding such taxpayer's case and the substantial justification for the position taken by the IRS. (Sec. 802) Increases the limit on attorney fees. (Sec. 803) Provides that any failure to agree to an extension of time for the assessment of any tax shall not be taken into account in determining whether a prevailing party has exhausted all administrative remedies. Title IX: Other Provisions - Revises provisions on the required content of tax due, deficiency, and other notices. (Sec. 902) Sets forth provisions regarding: (1) treatment of substitute returns under section 6651 (relating to failure to file a tax return or to pay tax); (2) prospective application of Treasury Department regulations; and (3) required notice to the taxpayer of payments that the Secretary cannot associate with any outstanding tax liability of such taxpayer. (Sec. 905) Authorizes a taxpayer to bring a civil damage suit against the United States if any U.S. officer or employee intentionally compromises the determination or collection of any tax due from an attorney, certified public accountant (CPA), or enrolled agent representing a taxpayer in exchange for information conveyed by the taxpayer for purposes of obtaining advice concerning tax liability, except where conveyed for the purpose of perpetrating a fraud or crime. Title X: Form Modifications; Studies - Subtitle A: Form Modifications - Directs the Secretary to: (1) take steps to ensure that taxpayers are aware of provisions of the Internal Revenue Code permitting payment of tax in installments, extensions, and compromises of tax liability; (2) provide improved procedures for taxpayers to notify the Secretary of changes in names and addresses; and (3) include in the IRS publication entitled "Your Rights As a Taxpayer" a section on the rights and responsibilities of divorced individuals. Subtitle B: Studies - Directs the Secretary to: (1) establish a one-year pilot program for appeals of enforcement actions to the Appeals Division of the IRS; (2) study ways to assist the elderly, physically impaired, foreign-language speaking, and other taxpayers with special needs to comply with the internal revenue laws; and (3) report to the tax-writing committees on the IRS's taxpayer-rights education program and on all cases involving complaints about misconduct of IRS employees. (Sec. 1015) Requires the Comptroller General to conduct: (1) a study on IRS efforts to notify taxpayers of tax deficiencies; and (2) annual studies of the accuracy of 25 of the most commonly used IRS forms, notices, and publications.
Bill· HRH.R. 662 (104th)referred
United States · United States Congress · 24 January 1995
Amends the Internal Revenue Code to repeal the 50 percent limitation on the amount of business meal and entertainment expenses which are tax deductible.
Bill· HRH.R. 645 (104th)referred
United States · United States Congress · 24 January 1995
Entrepreneurship Promotion Act of 1995 - Amends the Internal Revenue Code to provide for the nonrecognition of gain from the sale of eligible small business stock if the proceeds are used to purchase other eligible small business stock.
Bill· HRH.R. 646 (104th)referred
United States · United States Congress · 24 January 1995
Family Savings and Investors Protection Act of 1995 - Amends the Internal Revenue Code to require indexing, based on the gross national product deflator, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss.
Bill· SS. 261 (104th)referred
United States · United States Congress · 23 January 1995
Authorizes the Secretary of Commerce to issue permits for the public and recreational use and occupancy of suitable lands under the jurisdiction of the National Oceanic and Atmospheric Administration (NOAA) if such use or occupancy is compatible and will not interfere with or reduce the effectiveness of the purposes for which NOAA operates the site. Outlines provisions concerning: (1) permit length (30 years) and conditions; (2) deposit of permit revenues into the Treasury and use for land administration purposes; and (3) deposit into general Treasury funds of permit revenues in excess of $1 million in any fiscal year.
Bill· SS. 260 (104th)referred
United States · United States Congress · 23 January 1995
Library of Congress Book Protection Act of 1995 - Requires the Librarian of Congress to promulgate regulations to: (1) establish a schedule of late fines for any borrower who has a book on loan for more than 70 days; (2) assess a late fine on such borrower; (3) suspend his or her loan privileges and that of all borrowers on his or her office loan account if the borrower has not returned a book after such period; (4) reinstate the loan privileges of any borrower after the return of the book and the payment of all late fines; and (5) provide for waivers, at the discretion of the Librarian, with regard to all or any part of an assessed late fine and the suspension of all or any part of the borrower's loan privileges. Requires the Librarian to establish a Late Book Fine Fund to be available to the Librarian without fiscal year limitation for general operating expenses of the Library of Congress and the replacement of lost or stolen books. Prohibits Federal funds from being used to pay the assessed late fine. Imposes a fine for such violation. Requires the Librarian to include in the annual report submitted to the Congress: (1) the estimated number of books that are missing from the Library due to borrowers who have had loan privileges suspended; (2) the name of any office with an office loan account that includes any borrower who has had loan privileges suspended and has been assessed late fines that have not been paid for more than one month; (3) the total amount of such fines assessed to each named office; (4) all monies deposited in the Fund; and (5) the amounts and uses of expenditures from the Fund.
Bill· SS. 258 (104th)referred
United States · United States Congress · 23 January 1995
TABLE OF CONTENTS: Title I: Taxpayer Advocate Title II: Modifications to Installment Agreement Provisions Title III: Interest Title IV: Joint Returns Title V: Collection Activities Title VI: Information Returns Title VII: Modifications to Penalty for Failure to Collect and Pay Over Tax Title VIII: Awarding of Costs and Certain Fees Title IX: Other Provisions Title X: Form Modifications; Studies Subtitle A: Form Modifications Subtitle B: Studies Taxpayer Bill of Rights 2 - Title I: Taxpayer Advocate - Amends the Internal Revenue Code to establish in the Internal Revenue Service (IRS) the Office of Taxpayer Advocate, headed by the Taxpayer Advocate, to: (1) assist taxpayers in resolving problems with the IRS; (2) identify areas in which taxpayers have problems in dealings with the IRS; (3) propose changes in the administrative practices of the IRS to mitigate such problems; and (4) identify potential legislative changes which may be appropriate to mitigate such problems. Requires the Commissioner of Internal Revenue to establish procedures requiring a formal response to all recommendations submitted to the Commissioner by the Taxpayer Advocate. Replaces the Office of the Ombudsman with the Office of the Taxpayer Advocate. (Sec. 102) Revises the terms of a Taxpayer Assistance Order to: (1) allow the Order to require the Secretary of the Treasury to act within a specified time period; and (2) require the Secretary to take certain actions (currently, only to cease or refrain from taking certain actions). Title II: Modifications to Installment Agreement Provisions - Grants certain taxpayers the right to an installment agreement for the payment of tax liability less than $10,000. (Sec. 202) Suspends any penalties during the period the installment agreement is in effect. (Sec. 203) Requires prior notification to taxpayers under an installment agreement to pay tax liability before altering, modifying, or terminating such an agreement. (Sec. 204) Provides for administrative review of denials of requests for, or termination of, installment agreements. Title III: Interest - Authorizes the abatement of interest in the case of an assessment due to the unreasonable error or delay of an IRS act. (Sec. 302) Extends from ten to 21 days the period for which interest will not be imposed after notice and demand for payment, if such payment is less than $100,000. Title IV: Joint Returns - Allows the disclosure of collection activities to an individual requesting such information in the case of a joint return where such individual is no longer married to or resides in the same household as the other joint filer. (Sec. 402) Removes limitations on filing a joint return after filing separate returns. Title V: Collection Activities - Authorizes the Secretary, in certain cases, to: (1) withdraw a notice of a lien; (2) return property that has been levied upon; and (3) offer compromises in civil or criminal cases. Requires the Secretary to provide a copy of such notice of withdrawal to the taxpayer and, at the request of the taxpayer, to make reasonable efforts to notify credit reporting agencies and financial institutions of such withdrawal notice. (Sec. 503) Requires prior notification to the taxpayer that the taxpayer is under examination and an explanation of the process, with exceptions. (Sec. 504) Increases the dollar limit on the recovery of civil damages for unauthorized collection actions. (Sec. 505) Revises provisions with respect to a designated summons concerning the standard of review and notice requirements for issuance. Title VI: Information Returns - Requires payee statements to provide the phone number of the person providing payment. (Sec. 602) Establishes civil damages for the fraudulent filing of information returns. (Sec. 603) Requires the Secretary, in any court proceeding where a taxpayer asserts a reasonable dispute with respect to income reported on an information return filed by a third party and the taxpayer has fully cooperated with the Secretary, to present reasonable and probative information concerning such deficiency in addition to such return. Title VII: Modifications to Penalty for Failure to Collect and Pay Over Tax - Establishes preliminary notice requirements for failure to pay tax. (Sec. 702) Directs the Secretary to: (1) disclose certain information where more than one person is liable for a penalty; and (2) ensure that IRS employees are aware of their responsibilities under the tax depository system, the circumstances under which they may be liable for penalties, and reporting responsibilities. (Sec. 703) Exempts unpaid, volunteer board members of tax-exempt organizations who do not have actual knowledge of the failure on which such penalties are imposed from collection penalties. Title VIII: Awarding of Costs and Certain Fees - Authorizes a taxpayer who substantially prevails on a claim to file a motion for an order requiring the disclosure of all information and copies of relevant records in the possession of the IRS regarding such taxpayer's case and the substantial justification for the position taken by the IRS. (Sec. 802) Increases the limit on attorney fees. (Sec. 803) Provides that any failure to agree to an extension of time for the assessment of any tax shall not be taken into account in determining whether a prevailing party has exhausted all administrative remedies. Title IX: Other Provisions - Revises provisions on the required content of tax due, deficiency, and other notices. (Sec. 902) Sets forth provisions regarding: (1) treatment of substitute returns under section 6651 (relating to failure to file a tax return or to pay tax); (2) prospective application of Treasury Department regulations; and (3) required notice to the taxpayer of payments that the Secretary cannot associate with any outstanding tax liability of such taxpayer. (Sec. 905) Authorizes a taxpayer to bring a civil damage suit against the United States if any U.S. officer or employee intentionally compromises the determination or collection of any tax due from an attorney, certified public accountant (CPA), or enrolled agent representing a taxpayer in exchange for information conveyed by the taxpayer for purposes of obtaining advice concerning tax liability, except where conveyed for the purpose of perpetrating a fraud or crime. Title X: Form Modifications; Studies - Subtitle A: Form Modifications - Directs the Secretary to: (1) take steps to ensure that taxpayers are aware of provisions of the Internal Revenue Code permitting payment of tax in installments, extensions, and compromises of tax liability; (2) provide improved procedures for taxpayers to notify the Secretary of changes in names and addresses; and (3) include in the IRS publication entitled "Your Rights As a Taxpayer" a section on the rights and responsibilities of divorced individuals. Subtitle B: Studies - Directs the Secretary to: (1) establish a one-year pilot program for appeals of enforcement actions to the Appeals Division of the IRS; (2) study ways to assist the elderly, physically impaired, foreign-language speaking, and other taxpayers with special needs to comply with the internal revenue laws; and (3) report to the tax-writing committees on the IRS's taxpayer-rights education program and on all cases involving complaints about misconduct of IRS employees. (Sec. 1015) Requires the Comptroller General to conduct: (1) a study on IRS efforts to notify taxpayers of tax deficiencies; and (2) annual studies of the accuracy of 25 of the most commonly used IRS forms, notices, and publications.
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