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Taxation

Records whose title is actually about this topic. Use a country filter if the list is still too broad.

101 records in US in 1986

Records

Bill· HRH.R. 5419 (99th)referred

A bill to amend the Internal Revenue Code of 1954 to provide a partial exclusion from gross income of certain retirement benefits received by taxpayers who have attained age 65.

United States · United States Congress · 13 August 1986

Amends the Internal Revenue Code to exclude from gross income of individuals age 65 or over amounts received as annuities, pensions, or other retirement benefits. Limits the amount of such exclusion to $10,000 reduced by the amount of benefits received under title II (Old Age, Survivors and Disability Insurance) of the Social Security Act or the Railroad Retirement Act of 1974.

Bill· HRH.R. 5373 (99th)referred

Non-Discrimination in Advertising Act of 1986

United States · United States Congress · 8 August 1986

Non-Discrimination in Advertising Act of 1986 - Amends the Internal Revenue Code to disallow an income tax deduction for the expenses of advertising to persons who discriminate against minority owned or formatted communications entities in the purchase or placement of advertisements. Establishes a private civil action for any person aggrieved by anyone purchasing or placing any advertisement in a manner which discriminates against any communications entity by reason of race, color, or ethnic background.

Bill· HRH.R. 5361 (99th)open

Truth in Solicitation and Receipt of Charitable Contributions Act of 1986

United States · United States Congress · 7 August 1986

Truth in Solicitation and Receipt of Charitable Contributions Act of 1986 - Amends the Internal Revenue Code to impose a penalty tax on the undistributed revenue of a public soliciting charity which is not distributed within one year. Sets the amount of such tax at 15 percent of the amount of such revenue remaining undistributed. Provides that any remaining funds still undistributed after a 90-day correction period shall be taxed at a rate of 100 percent of the amount remaining undistributed. Allows an exemption from such tax for organizations in existence for not more than three years. Imposes criminal penalties for the willful failure to cause such charitable organizations to distribute sufficient revenue. Sets the penalty for such an offense at a fine of not more than $5,000, imprisonment for not more than one year, or both. Requires anyone who solicits a charitable contribution by mail to include with such a solicitation information pertaining to: (1) the name and principal business address of the person making the solicitation; (2) the purpose of the solicitation and the intended use of the contribution solicited; (3) the estimated portion of all contributions which will be used for the charitable purpose during the 12-month period following the solicitation; and (4) the portion of all contributions which was used for such charitable purpose during the four complete calendar quarters immediately preceding the solicitation.

Resolution· HRESH.Res. 532 (99th)passed

A resolution waiving certain points of order against consideration of the bill (H.R. 5313) making appropriations for the Department of Housing and Urban Development, and for sundry independent agencies, boards, commissions, corporations, and offices for the fiscal year ending September 30, 1987, and for other purposes.

United States · United States Congress · 7 August 1986

Waives points of order against the consideration of H.R. 5313 (Department of Housing and Urban Development and other agencies appropriations).

Resolution· HRESH.Res. 531 (99th)passed

A resolution providing for the further consideration of the bill (H.R. 4428) to authorize appropriations for fiscal year 1987 for the Armed Forces for procurement, for research, development, test, and evaluation, for operation and maintenance, and for working capital funds, to prescribe personnel strengths for such fiscal year for the Armed Forces, and for other purposes.

United States · United States Congress · 7 August 1986

Sets forth the rule for the consideration of H.R. 4428 (armed forces funding).

Resolution· HRESH.Res. 529 (99th)referred

A resolution to facilitate compliance with congressional intent expressed in the Balanced Budget and Emergency Deficit Control Act of 1985 with respect to fiscal year 1987.

United States · United States Congress · 5 August 1986

Declares that each standing committee of the House of Representatives may, not later than September 12, 1986, submit to the House Budget Committee alternatives to the joint report of the Directors of the Office of Management and Budget and the Congressional Budget Office under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act), insofar as such order affects laws within the jurisdiction of the committee. Requires the Budget Committee, not later than September 19, 1986, to report a resolution containing instructions to committees sufficient to achieve the total level of deficit reduction contained in the Director's report for FY 1987. Provides that such instructions shall require that each committee (and each subcommittee of the Committee on Appropriations) achieve the same level of deficit reduction with respect to programs under its jurisdiction as would have been saved under the Director's report. Requires committees to submit recommendations to the Budget Committee by September 26, 1986, sufficient to meet deficit reductions. Requires the Budget Committee to promptly report a reconciliation bill carrying out such recommendations. Authorizes the Budget Committee to include legislative language within the jurisdiction of any noncomplying committee. Requires such reconciliation bill to include a provision which states that if it is enacted on or before October 15, 1986, then the President's sequestration order for FY 1987 is null and void. Establishes procedures for floor consideration of such reconciliation bill, including limitation on debates and amendments.

Bill· HRH.R. 5327 (99th)referred

A bill to allow certain steel companies to elect a 15-year carryback of 50 percent of investment tax credit carryforwards in existence as of the beginning of their 1st taxable year beginning after December 31, 1985.

United States · United States Congress · 1 August 1986

Amends the Internal Revenue Code to allow certain steel companies to elect a 15-year carryback of 50 percent of investment tax credit carryforwards in existence as of the beginning of their first taxable year beginning after December 31, 1985. Requires any steel company receiving a refund due to such carryback to use such a refund either: (1) to purchase an insurance policy to provide employee life and health insurance coverage for one year after the beginning of bankruptcy proceedings; or (2) directly in connection with the trade or business of the corporation in the manufacture or production of steel.

Bill· HRH.R. 5325 (99th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that the excise taxes providing revenues for the Airport and Airway Trust Fund shall not apply if the unobligated balance in such Fund exceeds $1,000,000,000.

United States · United States Congress · 1 August 1986

Amends the Internal Revenue Code to suspend during a specified period of time the excise taxes on: (1) aviation fuel; (2) aircraft tires; (3) gasoline used in aircraft; and (4) air transportation. Provides that such taxes shall be suspended during a time when the unobligated balance in the Airport and Airway Trust fund exceeds $1,000,000,000.

Bill· HRH.R. 5301 (99th)referred

A bill to provide tax deductions to those who provide contributions of agricultural property for victims of natural disasters.

United States · United States Congress · 31 July 1986

Amends the Internal Revenue Code to allow a charitable contribution deduction to farmers who donate agricultural products to assist victims of a drought, flood, or other natural disaster. Provides that the amount of the deduction shall equal the wholesale market value of such agricultural product.

Resolution· HRESH.Res. 523 (99th)open

A resolution providing for the consideration of the bill (H.R. 4428) to authorize appropriations for fiscal year 1987 for the Armed Forces for procurement, for research, development, test, and evaluation, for operation and maintenance, and for working capital funds, to prescribe personnel strengths for such fiscal year for the Armed Forces, and for other purposes.

United States · United States Congress · 31 July 1986

Sets forth the rule for the consideration of H.R. 4428 (Armed forces funding).

Bill· HRH.R. 5286 (99th)referred

A bill entitled: "Public Pension Parity Act of 1986".

United States · United States Congress · 29 July 1986

Amends the Internal Revenue Code to exclude from gross income amounts received under a Government pension that are not attributable to services covered under the social security system. Limits such exclusion to the maximum individual social security benefit, one and one-half times such amount for joint returns, or three-fourths of such amount for married individuals filing separately.

Bill· SJRESS.J.Res. 380 (99th)open

A joint resolution directing the Conferees on the Act entitled the "Tax Reform Act of 1986" (H.R. 3838) to require that any amount refunded under section 212 of the Tax Reform Act of 1986 to steel companies filing bankruptcy petitions in 1986 or thereafter be dedicated for the continuation of company-paid health insurance costs for employees, and retired employees.

United States · United States Congress · 28 July 1986

Expresses the sense of the Congress that the conferees on the bill entitled the "Tax Reform Act of 1986" (H.R. 3838) should require that any amount refunded under such Act to steel companies filing bankruptcy petitions in 1986 or thereafter be dedicated for the continuation of company-paid health insurance costs for employees and retired employees.

Bill· HRH.R. 5234 (99th)passed

A bill making appropriations for the Department of Interior and related agencies for the fiscal year ending September 30, 1987, and for other purposes.

United States · United States Congress · 24 July 1986

Title I: Department of the Interior - Makes appropriations for FY 1987 within the Department of the Interior for the Bureau of Land Management for management of lands and resources, construction and access, payments in lieu of taxes, Oregon and California grant lands, range improvements, service charges, deposits and forfeitures, and miscellaneous trust funds. Sets forth uses and limitations of appropriations made to the Bureau of Land Management. Appropriates funds for: (1) the U.S. Fish and Wildlife Service for resource management, construction, anadromous fish, the Migratory Bird Conservation Account, land acquisition, and the National Wildlife Refuge Fund; (2) the National Park Service for the operation of the National Park System, recreation and preservation programs, the Historic Preservation Fund, construction, land acquisition and State assistance, the John F. Kennedy Center for the Performing Arts and the Illinois and Michigan Canal National Heritage Corridor Commission, and the Jefferson National Expansion Memorial Commission; (3) the Geological Survey for surveys, investigations and research; (4) the Minerals Management Service for leasing and royalty management and payments to States from receipts under mineral leasing; (5) the Bureau of Mines for the conduct of inquiries, technological investigations and research of mines and minerals; (6) the Office of Surface Mining Reclamation and Enforcement for regulation and technology, and the Abandoned Mine Reclamation Fund; (7) the Bureau of Indian Affairs for the operation of Indian programs, construction, road construction, tribal trust funds, the revolving fund for loans, and the Indian Loan Guaranty and Insurance Fund; (8) the Office of Territorial and International Affairs for Administration, the Trust Territory of the Pacific Islands, and for the Compact of Free Association; and (9) the Secretarial offices, including the Office of the Solicitor for salaries and expenses, the Office of Construction Management, and the Office of the Inspector General. Sets forth the uses and limitations on appropriations made available by this title. Makes such appropriations available for expenditure or transfer for the emergency reconstruction, replacement, or repair of aircraft, buildings, utilities, or other facilities or equipment damaged or destroyed by fire, flood, storm, or other unavoidable causes. Makes funds available for the suppression or emergency prevention of forest or range fires on or threatening lands under the Department of the Interior jurisdiction, for emergency rehabilitation of burned-over lands, emergency actions related to earthquakes or volcanoes, and emergency reclamation projects. Makes appropriations available for the operation of warehouses, garages, shops, and similar facilities, wherever consolidation of activities will contribute to efficiency or economy. Makes appropriations available for the hire, maintenance, and operation of aircraft, hire of passenger motor vehicles, purchase of reprints, payment for telephone service in private residences in the field, and the payment of certain dues when authorized by the Secretary of the Interior. States that no funds available to the Department of the Interior are available for any expenses of the Great Hall of Commerce. Prohibits the use of these funds for developing or leasing specified lands of the Outer Continental Shelf in the Atlantic Ocean, near Massachusetts. Prohibits the use of these funds to change the name of Mount McKinley. Makes available appropriations to provide insurance on official motor vehicles, aircraft, and boats operated by the Department of the Interior in Canada and Mexico. Prohibits the use of funds to detail any employee to an organization unless in accordance with Office of Personnel Management regulations. Permits the Secretary to accept leasing proposals for the California Outer Continental Shelf, as specified. Directs the Secretary to convey to Montana all rights to the Miles City National Fish Hatchery. Includes the Laurel Highlands National Recreational Trail as part of the Potomac Heritage Trail, Pennsylvania. Amends the Outer Continental Shelfs Lands Act to set forth requirements for vessel, rig, or platform construction for exploring for oil and gas on specified portions of the Outer Continental Shelf. Prohibits the use of funds for settling Westlands v. the United States, et al. without congressional review. Requires that the visitor center of the Illinois and Michigan Canal Heritage Corridor be designated as the George M. O'Brien Visitor Center. Permits the exchange of existing public lands for Land and Water Conservation Fund assisted land in Berkeley, Illinois, as specified. Title II: Related Agencies - Makes appropriations for FY 1987 for the Department of Agriculture for the Forest Service for forest research, State and private forestry, the National Forest System, construction, land acquisition, Range Betterment Fund, acquisition of land for national forests, and miscellaneous trust funds. Sets forth administrative provisions for the Forest Service. Requires the Secretary of Energy to solicit and evaluate projects employing clean coal technology. Makes appropriations for the Department of Energy (DOE) for fossil energy research and development, naval petroleum and oil shale reserves, energy conservation, economic regulation, emergency preparedness, the Energy Information Administration, and the SPR (Strategic Petroleum Reserve) and the SPR Petroleum Account. Sets forth administrative provisions for DOE. Makes appropriations to the Department of Health and Human Services for the Health Resources and Services Administration for Indian health services and facilities. Appropriates funds to: (1) the Department of Education for the Office of Elementary and Secondary Education for Indian education; (2) the Navajo and Hopi Relocation Commission for salaries and expenses; (3) the Smithsonian Institution for salaries and expenses; (4) construction and improvements at the National Zoological Park; (5) restoration and renovation of buildings owned or occupied by the Smithsonian Institution; (6) construction of new Smithsonian buildings; (7) salaries and expenses of the National Gallery of Art; and (8) salaries and expenses of the Woodrow Wilson International Center for Scholars. Makes appropriations for the National Foundation on the Arts and the Humanities for: (1) salaries and expenses and matching grants for the National Endowment for the Arts and the National Endowment for the Humanities; (2) National Capital Arts and Cultural Affairs; (3) the Institute of Museum Services; (4) salaries and expenses for the Commission of Fine Arts, the Advisory Council on Historic Preservation, the National Capital Planning Commission, the Franklin Delano Roosevelt Memorial Commission, the Pennsylvania Avenue Development Corporation for salaries and expenses and public development activities and projects; and (5) the Holocaust Memorial Council. Title III: General Provisions - Limits procurement contracts for consulting services obtained through appropriations made by this Act to those contracts where expenditures are a matter of public record. Prohibits the use of appropriations by the Secretaries of Agriculture and of the Interior for the sale of unprocessed timber from Federal lands west of the 100th meridian which will be exported from the United States or which will be used as a substitute for timber from private lands which is exported by the purchaser. Prohibits the Secretaries of the Interior and Agriculture from using such funds for leasing of oil and natural gas by noncompetitive bidding on public lands within the Shawnee National Forest, Illinois. Prohibits the use of such funds for any activity that tends to promote public support for or opposition to legislative proposals on which congressional action is incomplete. Declares that no part of any appropriation contained in this Act shall remain available for obligation beyond the current fiscal year unless expressly so provided herein. Provides that none of the funds appropriated to any department or agency shall be obligated or expended to provide a personal cook, chauffeur, or other personal servants to any officer or employee of such department or agency. Provides that none of the funds appropriated in this Act shall be obligated to exploration for or development of coal, oil, gas, oil shale, phosphate, potassium, sulphur, gilsonite, or geothermal resources on Federal lands within any component of the National Wilderness Preservation System or within any Forest Service RARE II areas recommended for wilderness designation or allocated to further planning, except as specified in Alaska and elsewhere. Prohibits the use of funds in this Act to evaluate, consider, process, or award oil, gas, or geothermal leases on Federal lands in the Mount Baker-Snoqualmie National Forest, State of Washington. Prohibits assessments from being levied against any program, budget activity, or project funded by this Act without approval by the Committees on Appropriations. Provides that employment funded by this Act shall not be subject to any personnel ceiling or other personnel restriction for permanent or other than permanent employment except as provided by law. Authorizes the Secretaries of the Interior, Agriculture, and Energy and the Smithsonian Institution to enter into contracts with State and local governments for procurement of services in the presuppression, detection, and suppression of fires. Prohibits deer hunting in the Loxahatchee National Wildlife Refuge. Prohibits the implementation of the jurisdictional interchange program without authorizing legislation. Directs the Secretaries of Agriculture and the Interior to establish annual fees for domestic livestock grazing on public rangelands. Prohibits the solicitation of proposals to privatize Naval Petroleum Reserve facilities in Kern County, California, and in Wyoming (Teapot Dome). Excludes funds under this Act from specified provisions of the Budget and Impoundment Control Act.

Bill· HRH.R. 5255 (99th)referred

Long-Term Care Insurance for the Elderly Act of 1986

United States · United States Congress · 24 July 1986

Long-Term Care Insurance for the Elderly Act of 1986 - Amends the Internal Revenue Code to allow tax-free distributions from an individual retirement account or an individual retirement annuity for the purchase of long-term care insurance coverage for the individual within 90 days after the individual receives the payment or distribution and the individual has attained the age of 59 and one-half. Requires the Secretary of Health and Human Services to submit to the Congress a report which contains a proposal for the regulation of long-term care insurance policies, including an analysis and evaluation of such policies available to individuals.

Bill· HRH.R. 5243 (99th)referred

A bill to amend the Internal Revenue Code of 1954 to require that requests to waive the minimum funding standards for certain pension plans by reason of substantial business hardship be accompanied by a list of the plan participants, and to direct the Secretary of the Treasury to make public any request for such a waiver and provide for a 60-day comment period at the close of which a public hearing shall be held at which interested parties may testify about such request.

United States · United States Congress · 24 July 1986

Amends the Internal Revenue Code to: (1) require that requests to waive the minimum funding standards for certain pension plans by reason of substantial business hardship be accompanied by a list of the plan participants; and (2) direct the Secretary of the Treasury to make public any request for such a waiver and to provide for a 60-day comment period at the close of which a public hearing shall be held at which interested parties may testify about such request.

Bill· SS. 2680 (99th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a charitable contribution deduction to farmers who donate agricultural products to assist victims of natural disasters.

United States · United States Congress · 23 July 1986

Amends the Internal Revenue Code to allow a charitable contribution deduction to farmers who donate agricultural products to assist victims of a drought, flood, or other natural disaster. Provides that the amount of the deduction shall equal the wholesale market value of such agricultural product.

Resolution· HRESH.Res. 510 (99th)referred

A resolution for the promotion of fiscal responsibility.

United States · United States Congress · 23 July 1986

Declares that the House of Representatives pledges to support the sequester resolution necessary to meet the FY 1987 deficit target.

Bill· SS. 2664 (99th)open

National Bureau of Standards Authorization Act for Fiscal Year 1987

United States · United States Congress · 21 July 1986

National Bureau of Standards Authorization Act for Fiscal Year 1987 - Authorizes appropriations for FY 1987 to the Secretary of Commerce (the Secretary) for the following activities performed by the National Bureau of Standards: (1) measurement research and standards; (2) materials science and engineering; (3) engineering measurements and standards; (4) computer science and technology; and (5) research support activities. Reserves specified amounts of funds for engineering research and standards for: (1) the Center for Building Technology; and (2) the Center for Fire Research. Prohibits funds for research support activities from being used for a Cold Neutron Research Facility. Authorizes appropriations for FY 1987 to the Secretary for: (1) the activities of the Office of Productivity, Technology and Innovation; and (2) the patent licensing activities of the National Technical Information Service.

Bill· HRH.R. 5209 (99th)referred

A bill to amend the Internal Revenue Code of 1954 to allow employers a targeted jobs credit for employing certain older invididuals, and to extend by 3 years the termination date of the targeted jobs credit.

United States · United States Congress · 21 July 1986

Amends the Internal Revenue Code to include certain low-income individuals aged 55 or older as members of a targeted group for purposes of the targeted jobs credit. Extends the targeted jobs credit from 1985 to 1988.

Bill· SJRESS.J.Res. 374 (99th)open

An original joint resolution ratifying and affirming the report of January 15, 1986, of the Director of the Office of Management and Budget and the Director of the Congressional Budget Office with respect to fiscal year 1986.

United States · United States Congress · 17 July 1986

Ratifies and affirms as law the report issued by the Directors of the Congressional Budget Office and the Office of Management and Budget on January 15, 1986, setting forth FY 1986 budget cuts pursuant to the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act).

Bill· HRH.R. 5189 (99th)referred

Rural Enterprise Zone Act of 1986

United States · United States Congress · 17 July 1986

Rural Enterprise Zone Act of 1986 - Title I: Designation of Rural Enterprise Zones - Amends the Internal Revenue Code to provide for the designation of enterprise zones by the Secretary of Housing and Urban Development. Specifies that States and local governments shall nominate areas for such designation. Limits to 45 the total number of areas which may be designated as enterprise zones. Limits the period during which such designations shall remain in effect to a maximum of 15 years. Specifies that the Secretary may designate such zones only if: (1) the area is within the jurisdiction of the nominating local government; (2) the boundary of the area is continuous; (3) the area has a population of at least 1,000 or is entirely within an Indian reservation; and (4) the area meets specified unemployment and poverty requirements. Requires nominating local governments, as a condition of the Secretary's designation, to agree in writing to follow a course of action which may include reducing tax rates, improving local services, and providing job training to residents of the area. Terminates the authority of the Secretary to designate rural enterprise zones on January 1, 1987, or three years after the publication of regulations pertaining to such zones. Describes areas to which preference shall be given in deciding to designate enterprise zones. Requires the Secretary to report to the Congress every three years on the effects of such enterprise zones' designation in accomplishing the purposes of this Act. Requires that any property tax reduction effected by a local government under the terms of this Act be disregarded for purposes of determining the eligibility of a State or local government for Federal assistance or benefits. States that the designation of an enterprise zone shall not give displaced persons from such an area any rights or benefits under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Provides that the designation of a rural enterprise zone shall not constitute a Federal action for purposes of applying the requirements of the National Environmental Policy Act or other provisions of Federal law relating to the protection of the environment. Title II: Federal Income Tax Incentives - Subtitle A: Credits for Employers - Allows employers located in rural enterprise zones an income tax credit for increased employment expenditures. Sets the amount of such credit at ten percent of the increase in payroll. Limits the dollar amount of wages taken into account with respect to any employee to an amount equal to the lower living standard for a family of four as determined by the Bureau of Labor Statistics. Disallows an income tax deduction for the portion of wages taken into account for such credit. Subtitle B: Deferrals of Gain or Loss With Respect to Investment in Tangible Property in Rural Enterprise Zones - Allows the nonrecognition of gain or loss on the sale or exchange of rural enterprise zone property if the proceeds realized from such sale or exchange are used by the taxpayer to acquire rural enterprise zone property within one year. Subtitle C: Rules Relating to Industrial Development Bonds - Exempts rural enterprise zone property from the limitation of the accelerated cost recovery deduction on property financed with tax-exempt bonds. Provides that the termination of the small issue exemption shall not apply to industrial development bonds the proceeds of which are used to finance facilities in such enterprise zones. Modifies certain small issue volume limitations with respect to rural enterprise zone facilities. Requires that five percent of the industrial development bond volume cap for a State which has one or more rural enterprise zones shall be set aside for use only in such rural enterprise zones in such State. Subtitle D: Sense of the Congress With Respect to Tax Simplification - Expresses the sense of the Congress that the Internal Revenue Service should simplify the administration and enforcement of any provision of the Internal Revenue Code affected by this Act. Title III: Regulatory Flexibility - Revises the definition of "small entity" for purposes of the analysis of regulatory functions to include qualified business, government, and nonprofit enterprises operating within enterpise zones. Authorizes Federal agencies, upon request by a designating government, to waive or modify rules and regulations which pertain to the carrying out of projects or activities within an enterprise zone. Requires agencies to approve such request if the resulting benefits of job creation, community development, or economic revitalization outweigh the public interest in continuation of the rule unchanged. Disallows waiver or modification of a rule that would directly violate a statutory requirement (including the Fair Labor Standards Act) or which would present a danger to the public health and safety. Provides that such waivers or modifications of a rule shall remain in effect as long as the zone designations. Amends the Department of Housing and Urban Development Act to direct the Secretary of Housing and Urban Development to promote the coordination of all enterprise zone programs and consolidate all periodic reports required under such programs into one summary report. Title IV: Establishment of Foreign-Trade Zones in Rural Enterprise Zones - Requires the Foreign-Trade Board to consider on a priority basis and expedite the processing of applications for the establishment of foreign-trade zones within enterprise zones. Requires the Secretary of the Treasury to give priority to, and expedite applications for, the establishment of ports of entry necessary to establish such zones. States that, to the maximum extent practicable, foreign-trade zones should be established within enterprise zones.

Bill· HRH.R. 5191 (99th)referred

A bill to amend the Internal Revenue Code of 1954 to exclude from gross income certain expense reimbursement allowances received by State police officers.

United States · United States Congress · 17 July 1986

Amends the Internal Revenue Code to exclude from gross income any expense reimbursement allowances received by a State police officer. Limits the amount of such exclusion to a maximum of six dollars per day. Defines "expense reimbursement allowance" to mean any statutory allowance (or allowance negotiated in accordance with State law) to reimburse a State police officer for specified expenses incurred in connection with the performance of his duties (including the cost of meals purchased while on duty). Prohibits the deduction for expenses for which the taxpayer has received such allowance.

Law· HJRESH.J.Res. 672 (99th)enacted

A joint resolution ratifying and affirming the report of January 15, 1986, of the Director of the Office of Management and Budget and the Director of the Congressional Budget Office with respect to fiscal year 1986.

United States · United States Congress · 17 July 1986

Ratifies and affirms as law the report issued by the Directors of the Congressional Budget Office and the Office of Management and Budget on January 15, 1986, setting forth FY 1986 budget cuts pursuant to the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act).

Bill· HJRESH.J.Res. 676 (99th)reported

A joint resolution ratifying and affirming the report of January 15, 1986, of the Director of the Office of Management and Budget and the Director of the Congressional Budget Office with respect to fiscal year 1986.

United States · United States Congress · 17 July 1986

Ratifies and affirms as law the report issued by the Directors of the Congressional Budget Office and the Office of Management and Budget on January 15, 1986, setting forth FY 1986 budget cuts pursuant to the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act).

Bill· HRH.R. 5177 (99th)passed

A bill making appropriations for Agriculture, Rural Development, and related agencies for the fiscal year ending September 30, 1987, and for other purposes.

United States · United States Congress · 16 July 1986

Title I: Agricultural Programs - Appropriates funds for FY 1987 for the following programs and services: (1) Office of the Secretary of Agriculture; (2) Office of the Assistant Secretary for Administration; (3) rental payments; (4) building operations and maintenance for the Washington, D.C., Agriculture building complex; (5) advisory committees; (6) departmental administration; (7) Working Capital Fund; (8) Office of the Assistant Secretary for Governmental and Public Affairs; (9) Office of Governmental and Public Affairs; (10) Office of the Inspector General; (11) Office of the General Counsel; (12) Economic Research Service and the Office of the Assistant Secretary for Economics; (13) Statistical Reporting Service; (14) World Agricultural Outlook Board; (15) Office of the Assistant Secretary for Science and Education; (16) Agricultural Research Service; (17) Cooperative State Research Service; (18) Extension Service; (19) National Agricultural Library; (20) Office of the Assistant Secretary for Marketing and Inspection Services; (21) Animal and Plant Health Inspection Service; (22) Food Safety and Inspection Service; (23) Federal Grain Inspection Service; (24) Agricultural Cooperative Service; (25) Agricultural Marketing Service (with limitations on administrative expenses, and including funds for strengthening markets, payments to States, and the Office of Transportation); (26) Packers and Stockyards Administration; (27) Office of the Under Secretary for International Affairs and Commodity Programs; (28) Agricultural Stabilization and Conservation Service; and (29) Dairy Indemnity Program. Authorizes specified amounts to be transferred from the Commodity Credit Corporation to support the General Sales Manager in expanding commodity sales abroad. Authorizes the Federal Crop Insurance Corporation and the Commodity Credit Corporation to make expenditures, within specified limits, to carry out their respective programs. Directs the Commodity Credit Corporation to make specified amounts available for short-term and intermediate export credit. Title II: Rural Development Programs - Appropriates funds for rural development assistance as follows: (1) Office of the Under Secretary for Small Community and Rural Development; (2) Farmers Home Administration; (3) Rural Electrification Administration; (4) Office of the Assistant Secretary for Natural Resources and Environment; (5) Soil Conservation Service (including watershed and flood prevention programs; and (6) Agricultural Stabilization and Conservation Service. Title III: Domestic Food Programs - Appropriates funds for the: (1) Office of the Assistant Secretary for Food and Consumer Services; (2) Food and Nutrition Service, including the food stamp program; and (3) Human Nutrition Information Service. Title IV: International Programs - Appropriates funds for: (1) the Foreign Agricultural Service; (2) Public Law 480 (financing the sale of agricultural commodities for convertible foreign currencies); (3) the Office of International Cooperation and Development; and (4) scientific activities overseas. Title V: Related Agencies - Appropriates Funds for: (1) the Food and Drug Administration; (2) the Commodity Futures Trading Commission; and (3) the Farm Credit Administration (with limitations on administrative expenses). Title VI: General Provisions - Limits the expenditure of specified appropriations made by this Act. Prohibits the use of funds for production payments to recipients who harvest marihuana or other prohibited drug-producing plants for illegal use. Limits the amount of transfers to the Working Capital Fund for the purpose of accumulating growth capital for data services and National Finance Center operations. Limits the amounts that may be charged against such Fund for personal compensation. Prohibits the use of funds to implement, administer, or enforce any regulation which has been disapproved pursuant to any resolution of disapproval. Provides that the certificates of beneficial ownership sold by the Farmers Home Administration in connection with specified insurance funds shall not be less than 65 percent of the value of loans closed during the fiscal year. Prohibits the use of funds to carry out any activity related to phasing out the Resource Conservation and Development Program. Prohibits the use of funds to prevent or interfere with the right and obligation of the Commodity Credit Corporation to sell surplus agricultural commodities in world trade at competitive prices. Authorizes the provision of specified commodities to individuals in cases of hardship. Prohibits the payment of any funds out of the Treasury to any private individual or corporation in satisfaction of a loan guarantee entered into by a Federal agency or corporation with respect to loans made and credits extended to the Polish People's Republic, unless: (1) the Republic has been declared to be in default of its debt to such individual or corporation; or (2) the President has provided a monthly written report to specified congressional leaders justifying any such payments during the previous month. Directs the Secretary of Agriculture to initiate construction on not less than 20 new projects under the Watershed Protection and Flood Prevention Act and not less than five new projects under the Flood Control Act. Prohibits appropriations under any Act from being used to relocate the Hawaii State Office of the Farmers Home Administration from Hilo, Hawaii, to Honolulu, Hawaii. Exempts Department of Agriculture veterinarians from certain personal service contract restrictions. Prohibits employee reductions below specified levels for the Farmers Home Administration, the Agricultural Stabilization and Conservation Service, and the Soil Conservation Service. Authorizes funds to be used for a one-year contract which is to be performed in two fiscal years if such contract's total amount is obligated in the same year for which the funds are appropriated. States that appropriations shall be applied only to the objects for which the appropriations were made, unless otherwise provided by law. Prohibits the use of funds to restrict the authority of the Commodity Credit Corporation to lease jointly-occupied space for its own use or on behalf of other Department of Agriculture agencies.

Resolution· HRESH.Res. 493 (99th)passed

A resolution waiving certain points of order against consideration of the bill (H.R. 5161) making appropriations for the Departments of Commerce, Justice, and State, the Judiciary, and related agencies for the fiscal year ending September 30, 1987, and for other purposes.

United States · United States Congress · 16 July 1986

Waives points of order against the consideration of H.R. 5161 (Departments of Commerce, Justice, and State, the Judiciary, and related agencies appropriations).

Bill· SS. 2642 (99th)passed

National Security Programs Authorization Act for Fiscal Year 1987

United States · United States Congress · 15 July 1986

National Security Programs Authorization Act for Fiscal Year 1987 - Title I: National Security Programs - Authorizes appropriations for the Department of Energy (DOE) for FY 1987 for plant and capital equipment and operating expenses in carrying out national security programs in the following areas: (1) weapons activities; (2) materials production; (3) defense waste and byproducts management; (4) verification and control technology; (5) nuclear safeguards and security; (6) security investigations; and (7) naval reactors development. Limits the total amount authorized to be appropriated to DOE in this Act for national security programs. Requires the Secretary of Energy to reduce the amounts of the above projects in order to achieve a specified reduction. Limits to a specified sum the amount of appropriated funds available for the Strategic Defense Initiative (SDI) program. Earmarks certain funds for research on conventional munitions. Title II: General Provisions - Part A: Recurring General Provisions - Prohibits the use of funds authorized under this Act where the costs of the program exceed 105 percent of the program authorization or the costs exceed by more than $10,000,000 the amount authorized by this Act, whichever is the lesser. Prohibits the use of funds for any program which has not been presented to or requested of the Congress, unless the Secretary of Energy transmits to the appropriate committees a full and complete statement of the action proposed and 30 days have passed since receipt of such statement. Limits the funds available for general plant construction projects under this Act. Requires the Secretary to report to the Congress if the revised cost of any such project exceeds $1,200,000. Provides that when the cost of any project in support of national security programs under this or any previous Act exceeds by more than 25 percent the authorized amount or the total estimated cost of such project, construction may not begin on such project until 30 days have passed since the Secretary has provided the appropriate committees of the Congress a full and complete statement concerning such cost increase. Exempts from such requirement those projects having a current estimated cost of less than $5,000,000. Authorizes the transfer of funds between agencies for the performance of similar functions. Authorizes the Secretary, in appropriate cases, to perform construction planning and design using funds available for any DOE national security program construction project. Allows funds available for management and support activities and for general plant projects to be made available in connection with all DOE national security programs. Authorizes funds appropriated for operating expenses or for plant and capital equipment to remain available until expended. Part B: Miscellaneous Provision - Prohibits funds appropriated in this or any other Act from being used for the payment of any fines or penalties for any failure by DOE to comply with any environmental requirement in connection with any defense activity or defense-related facility in excess of amounts specifically appropriated to DOE to comply with such requirements. Amends general military law to establish in the Department of Defense a Nuclear Weapons Council (the Council). Outlines responsibilities of the Council relating to the design, research, and development of nuclear weapons. Directs the Council, no later than March 1, 1987, to report to the Senate and House Committees on Armed Services and on Appropriations on actions taken by the Department of Defense and DOE to implement the recommendations of the President's Blue Ribbon Task Group on Nuclear Weapons Program Management. Requires the Chairman of the Joint Chiefs of Staff (JCS) to serve on the Council if there is no Vice Chairman of JCS to so serve. Directs the Secretary of Energy to report to the Senate and House Armed Services Committees concerning the construction of containment facilities for nuclear reactors of DOE.

Bill· HRH.R. 5168 (99th)referred

A bill to amend Section 132 of the Internal Revenue Code of 1954 to provide that de minimis fringe benefits furnished by an employer to an employee may include a share in the cost of meals furnished off the business premises of the employer.

United States · United States Congress · 15 July 1986

Amends the Internal Revenue Code to provide that if an employer does not operate an on-premises eating facility, 50 percent of the employer's share of an off-premises meal furnished to an employee shall be treated as a de minimis fringe benefit (not includible in the employee's income) provided that: (1) the employer pays no more than one-third of the cost of the meal; (2) a maximum of one meal per working day is provided; (3) the meal is furnished during normal business hours; and (4) the employer's share is furnished in kind and not in cash.

Bill· HRH.R. 5160 (99th)referred

A bill to amend Section 132 of the Internal Revenue Code of 1954 to provide that de minimis fringe benefits furnished by an employer to an employee may include a share in the cost of meals furnished off the business premises of the employer.

United States · United States Congress · 14 July 1986

Amends the Internal Revenue Code to provide that if an employer does not operate an on-premises eating facility, 50 percent of the employer's share of an off-premises meal furnished to an employee shall be treated as a de minimis fringe benefit (not includible in the employee's income) provided that: (1) the employer pays no more than one-third of the cost of the meal; (2) a maximum of one meal per working day is provided; (3) the meal is furnished during normal business hours; and (4) the employer's share is furnished in kind and not in cash.

Bill· HRH.R. 5156 (99th)referred

A bill to amend the Internal Revenue Code of 1954 to provide an additional exemption of $600 to taxpayers for the deafness of the taxpayer, the taxpayer's spouse, or any of the taxpayer's dependents.

United States · United States Congress · 14 July 1986

Amends the Internal Revenue Code to provide an additional exemption of $600 to taxpayers for the deafness of the taxpayer, the taxpayer's spouse, or any of the taxpayer's dependents. Provides an annual cost-of-living adjustment to the exemption amount. Provides that the determination of whether an individual who dies during the taxable year is deaf must be made as of the time of such death. Provides that an individual is deaf if the ability of the individual to hear is so seriously impaired that the individual receives spoken language, if at all, primarily through other sense organs by means such as lip reading, sign language, finger spelling, or reading.

Bill· HRH.R. 5158 (99th)referred

Equality in Education Act of 1986

United States · United States Congress · 14 July 1986

Equality in Education Act of 1986 - Amends the Internal Revenue Code to deny tax-exempt status to any educational institution which has been found to have a policy of racial discrimination against any group in enrollment, hiring, or in other areas until such institution clearly and convincingly demonstrates abandonment of such policy through enrollment, hiring, or the taking of other vigorous, affirmative, and continued corrective action with respect to such group.

Bill· HRH.R. 5159 (99th)referred

A bill to deny the Prince Edward School Foundation and its successors tax-exempt status during the period beginning on October 3, 1984, and ending when it has demonstrated its nondiscrimination policy for 2 consecutive school years by having more than a token number of black students in attendance, black teachers on the faculty, and black individuals in administrative and clerical positions.

United States · United States Congress · 14 July 1986

Provides that the Prince Edward School Foundation and any successor organization to the Prince Edward School Foundation shall not be treated as organized and operated exclusively for any tax-exempt purposes during the period beginning on October 3, 1984, and ending at the later of: (1) two years after the date of enactment of this Act; or (2) the close of a period of two consecutive years during which the Prince Edward Academy has more than a token number of black students in attendance, black teachers on the faculty, and black individuals in administrative and clerical positions.

Law· SS. 2638 (99th)enacted

National Defense Authorization Act for Fiscal Year 1987

United States · United States Congress · 8 July 1986

National Defense Authorization Act for Fiscal Year 1987 - Division A: Department of Defense Authorization - Department of Defense Authorization Act, 1987 - Title I: Procurement - Authorizes appropriations for FY 1987 for the Army for the procurement of aircraft, missiles, weapons, tracked combat vehicles, ammunition, and for other procurement. Prohibits any funds so appropriated from being used for the procurement of the Aquila Remotely Piloted Vehicle until certain tests and certifications have been made concerning such vehicle. Authorizes appropriations for FY 1987 for the Navy and the Marine Corps for the procurement of aircraft, weapons, shipbuilding and conversion, and other procurement. Authorizes the Secretary of the Navy to transfer certain funds for the modification of existing P-3 aircraft. Authorizes the Secretary to carry out Navy obligations under the classified Maritime Surveillance Agreement of 1986. Directs the Secretary to incorporate helicopter support facilities into each Arleigh Burke (DDG-51) class destroyer to be constructed with funds authorized under this title. Repeals a provision of the Department of Defense Authorization Act, 1985 which requires certain certifications to be made prior to authorizing appropriations for the DDG-51 program. Authorizes the Secretary to procure a lead minesweeper hunter ship and one partially-outfitted hull of such a ship from a foreign ally of the United States. Allocates funds for such purpose. Requires certain certifications from the Secretary before such purchases are made. Authorizes appropriations for FY 1987 for the Air Force for the procurement of aircraft, missiles, and for other procurement. Prohibits the obligation of funds for the procurement of 30-millimeter GAU-8 ammunition until such time as a certain separate procurement item for such ammunition is obtained. Authorizes appropriations for FY 1987 for the reserve components of the armed forces for the procurement of aircraft, vehicles, communications equipment, and other miscellaneous equipment. Authorizes appropriations for FY 1987 for the defense agencies. Authorizes appropriations for FY 1987 for the destruction of lethal chemical weapons in accordance with the Department of Defense Authorization Act, 1986. Extends through FY 1987 the authority of the Secretary of Defense, in carrying out the Multilateral Memorandum of Understanding Between the NATO Ministers of Defense concerning the NATO AWACS program, to waive the reimbursement for the cost of specified functions performed by certain personnel and to assume contingent liability for program losses and specified charges. Authorizes the Secretary of the military department concerned to enter into multiyear defense procurement contracts for the procurement of specified weapons and weapons systems, as long as at least a ten percent cost savings is realized from such contracts as compared to the use of annual contracts. Prohibits the Secretary of the Army from entering into a multiyear contract for the procurement of the Stinger air defense missile until specified evaluations and certifications have taken place. Prohibits the Secretary of the Navy from entering into multiyear contracts for the procurement of certain aircraft, gun mounts, and ammunition hoists. Title II: Research, Development, Test, and Evaluation - Authorizes appropriations for FY 1987 for the armed forces for research, development, test, and evaluation. Prohibits the obligation or expenditure of funds for the development of certain military support systems until the Secretary of Defense, no later than December 15, 1986, certifies to the Congress the soundness of such systems. Prohibits the obligation of funds for the advanced technical aircraft, Navy, and the advanced tactical fighter, Air Force, until the Secretary of Defense has made certain certifications to the Congress concerning the design of such aircraft. Prohibits funds being used for the Trident II missile development program from being used for any other purpose. Prohibits the obligation or expenditure of funds for research, development, test, evaluation, or procurement in connection with the T-46 trainer aircraft. Repeals a specified provision of the Department of Defense Appropriations Act, 1986 which prohibits the testing of any anti-satellite weapons until the President certifies to the Congress that the Soviet Union has conducted such tests. Directs the Secretary of Defense, at the same time as a similar report is due from the Secretary under the Department of Defense Authorization Act, 1984, to report to the Senate and House Armed Services Committees concerning specified aspects of the ICBM modernization program. Limits funding for the small ICBM and for follow-on basing development of the MX missile until certain congressional notice-and-wait requirements are met. Limits funds available for the Strategic Defense Initiative (SDI) program. Earmarks specified funds for the development of greater conventional defense capabilities, under certain conditions. Earmarks specified funds for the restoration of the conventional defense technology base, under certain conditions. Requires the Director of Defense Research and Engineering, within 90 days after enactment of this Act, to report to the Committees on Armed Services and on Appropriations of the Senate and the House concerning the implementation of the restoration of such technology base. Prohibits the obligation of any funds for the above programs until certain congressional notice-and-wait requirements have been met. Title III: Operation and Maintenance - Authorizes appropriations for FY 1987 for the armed forces and defense agencies for operation and maintenance, including funds for the reserve forces, the National Guard, the National Board for the Promotion of Rifle Practice, defense claims, the Court of Military Appeals, and the Defense Environmental Restoration Fund. Authorizes appropriations for FY 1987 for the working capital funds of the armed forces and defense agencies. Authorizes appropriations to the Secretary of Defense for FY 1987 for the purpose of providing logistical support, personnel, equipment, and other services in support of the Tenth Pan Am Games to be held in Indianapolis, Indiana, in August, 1987. Authorizes appropriations for FY 1987 for the Department of Defense to allow the Secretary of Defense, acting in conjunction with the Secretary of State, to provide transportation of humanitarian relief supplies for refugees of the Soviet invasion of Afghanistan. Authorizes the use of military aircraft and personnel to aid in the transportation of such supplies. Prohibits until April 1, 1987, any funds appropriated to the Army from being used to perform certain studies in connection with the operation of certain army ammunition centers, or until certain reports concerning such operations have been submitted to the Congress. Authorizes appropriations for FY 1987 for the purchase of foreign currency. Title IV: Personnel Authorizations and Related Matters - Part A: Active Forces - Authorizes strengths for active-duty personnel as of the end of FY 1987. Amends the Department of Defense Authorization Act, 1981 to extend for one year the limitation on the enlistment for active-duty in the armed forces of persons whose score on the Armed Forces Qualification Test is below a prescribed level. Reduces, upon specified dates presented in a table, the total number of commissioned officers serving on active-duty in the armed forces, the first such reduction occuring after FY 1987. Excludes certain officers from such reduction quotas. Requires the Secretary of Defense, no later than February 1 of each fiscal year, to report to the Senate and House Armed Services Committees concerning such reductions as apportioned among the various military departments. Requires the Congress to authorize the end strengths of commissioned officers for each fiscal year, and allows no funds to be appropriated for the use of such officers in a fiscal year until such congressional authorization has occurred. Part B: Reserve Forces - Authorizes average strengths for the selected reserve components of the armed forces for FY 1987. Permits the reduction and increase in such strengths as specified. Authorizes the end strengths for FY 1987 for members of the reserves serving on full-time active duty for the purposes of organizing, administering, recruiting, instructing, or training the reserve components of the National Guard. Excludes members of the reserves who are called up by the President to active-duty in time of national emergency from being counted against the number of reserves regularly permitted to serve on active-duty. Requires the Congress to authorize the end strengths for each fiscal year for certain active-duty personnel. Permits the end strength levels to be increased by two percent in the national interest. Requires the Secretary of Defense to include in a certain report submitted to the Congress an analysis and evaluation concerning the number of officers and enlisted members serving on active-duty for training for a period in excess of 180 days. Part C: Civilian Personnel - Authorizes the end strength for civilian personnel of the Department of Defense (DOD) for FY 1987. Limits the amount that may be obligated for such personnel. Requires the apportionment of such personnel among the various military branches and departments. Requires the Secretary of Defense to report to the Congress on such allocation within 60 days after the enactment of this Act. Specifies the types of civilian employees to be included in such end strengths. Prohibits any commercial or industrial-type function of DOD currently being performed by private contractors from being converted to performance by civilian DOD employees: (1) except in time of war, national emergency, and for national security purposes; or (2) unless the Secretary of Defense provides to the Congress certain notifications, justifications, and a report concerning the conversion of such work performance. Part D: Military Training - Authorizes the average military training student loads for each component of the armed forces for FY 1987. Requires the adjustment of such loads as the manpower strengths of each component are adjusted. Part E: Manpower Analyses - Amends Federal provisions concerning major defense acquisition programs to prohibit the approval of the development or deployment of such a program unless the Secretary of Defense, at least 90 days prior to such approval, has submitted to the Senate and House Armed Services Committees a manpower estimate of such program. Defines "manpower estimate" for purposes of such report. Title V: Military Personnel Policy - Amends general military law to prohibit a member of the armed forces from being assigned to active duty outside the U.S. and its territories and possessions unless that member has completed basic training. Prohibits the period of such training in time of war or national emergency from being less than 12 weeks. Authorizes the carry-over of up to 30 days of excess leave for members of the armed forces who are reenlisting. Extends through FY 1988 the authority for the temporary promotion of certain Navy lieutenants. Authorizes the Secretary of the Army to retain in an active status until age 60 up to ten officers in the reserve grade of brigadier general who would otherwise be removed from such active status because of age or years of service. Authorizes the Secretary to similarly retain in active status until age 60 an officer who would otherwise be removed who: (1) is an officer of the National Guard; or (2) is employed as a technician in the National Guard or Army Reserve for which membership in such guard or reserve component is a condition to such employment. Increases from 100,000 to 250,000 the number of members of the Selected Reserve authorized to be added to active-duty forces in periods other than war or national emergency and for a duration of up to 90 days. Authorizes the President to extend such 90-day period for reasons of national security, as long as the Congress is so notified. Authorizes a member of the reserves to be ordered to active duty if it is determined that the member is in a captive (missing) status. Excludes reserve members so ordered from inclusion in authorized end strengths for reserve members and reserve officers. Eliminates gender-based distinctions (the use of "male officers" and "women officers") in Federal provisions relating to the selection for promotion of officers in the Naval Reserve and Marine Corps Reserve. Amends Federal law relating to the rank of certain noncombat officers to authorize the following grades for the following officers, for as long as they hold such positions, and provided they were appointed by the President, by and with the advice and consent of the Senate: (1) brigadier general, for the Dean of the Academic Board of the U.S. Military Academy; (2) rear admiral or major general, for the Deputy Judge Advocate General of the Navy and Marine Corps; (3) rear admiral (lower half) or brigadier general, for the Assistant Judge Advocates General of the Navy and the Marine Corps; (4) brigadier general, for the Dean of the Faculty of the U.S. Air Force Academy; and (5) major general or rear admiral, for the Attending Physician to the U.S. Congress. Outlines the qualifications and appointment requirements for officers of the Marine Corps to be detailed as Staff Judge Advocate to the Commandant of the Marine Corps. Authorizes the grade of brigadier general for such position. Authorizes during FY 1987 an increase in the number of flag officers (grades above major general and rear admiral) for the various military departments. Title VI: Compensation and Other Personnel Benefits - Part A: Basic Pay and Allowances - Prohibits the adjustment of compensation levels of members of the uniformed services in conformity with adjustment to GS-level compensation of Federal employees during FY 1987. Increases by four percent the rates of basic pay, basic allowance for quarters, and basic subsistence allowance for members of the uniformed services, effective October 1, 1986. Increases cadet and midshipman pay by four percent. Extends through FY 1991 the authorization for reimbursement in place of quarters for members on sea duty. Authorizes one month's advance pay for senior ROTC members ordered to participate in field training or a practice cruise. Eliminates as of January 1, 1987, certain pay inequities between officers and enlisted personnel engaged in certain health professions training. Part B: Travel and Transportation - Entitles, under certain conditions, a member to a dislocation allowance equal to the basic allowance for quarters for two months. Prohibits such member from receiving any other type of dislocation allowance. Allows, however, a second dislocation allowance for members actually moving from their place of residence, if another move from the new location is actually made. Makes such second dislocation allowance also equal to the basic allowance for quarters for two months. Prohibits a member from entitlement to more than one dislocation allowance per fiscal year except in very limited circumstances. Makes such provisions inapplicable in time of war or national emergency declared after April 1, 1975. Authorizes movement by inland waterway or overland, whichever is more cost effective, between the ocean port and inland points in Germany, for one motor vehicle per member who is ordered to a duty station in Germany. Authorizes the transportation of one motor vehicle at Government expense for each member changing permanent duty stations. Authorizes the transportation at Government expense of a privately-owned vehicle to an embarkation or debarkation point under certain unsafe conditions as determined by the Secretary concerned. Precludes the payment of a monetary allowance for the transportation of a motor vehicle if the vehicle is being transported at Government expense. Authorizes the Secretary concerned to store household effects exceeding the maximum weight limitation for the transportation of such effects from one permanent station to another, and then to collect the storage expenses of such effects from the member's pay and allowances. Authorizes the return shipment of baggage and household effects of a member's dependents if such dependents are unable to accompany such dependent overseas and the Secretary concerned determines that such inability was unexpected and uncontrollable. Authorizes the reshipment of a dependent's motor vehicle for the same reasons. Revises armed forces pay and allowance provisions to offer to authorize a contingent flat-rate per diem allowance in lieu of subsistence allowance for travel as a member of the uniformed services, as long as a certain certification is made by the Secretary of Defense to the Senate and House Armed Services Committees concerning a cost comparison of the two months of computing such allowances. Authorizes reasonable travel expenses incident to the transportation of overseas dependents of members who are transported at the expense of the United States for the purpose of receiving required medical care. Authorizes appropriations for permanent change of station travel for active-duty military personnel. Part C: Bonuses and Special and Incentive Pays - Revises provisions concerning certain service requirements necessary for aviation officers to receive continuation pay. Includes aviation cadets as officers for purposes of eligibility for aviation career incentive pay. Authorizes the Secretary of the military department concerned to pay enlistment bonuses to members of the Selected Reserve of the Ready Reserve who enlisted in the good faith belief that they would receive such bonus. Authorizes special pay for members found by the Secretary concerned to be proficient at a foreign language who utilize such proficiency as part of their assigned military duties. Authorizes an equivalent to such special pay for members of the reserves or National Guard. Limits the obligation of funds for the payment of all such special pay. Authorizes special pay (which will vary depending upon the length of service) for officers who are psychologists and have been certified by the American Board of Professional Psychology. Part D: Miscellaneous Benefits - Increases the death gratuity payable to the surviving spouse, children, or surviving lineal family members of a member who dies while on active duty, active duty for training, or within 120 days after release from either duty. Repeals Federal law which allows the family of a member who dies in the line of duty to continue to occupy military family housing without charge for 90 days following the member's death. Authorizes a member to be reimbursed for certain bank charges resulting from an administrative or mechanical government error in the deposit in such bank of such member's pay. Authorizes certain travel and transportation allowances and medical care for dependents of certain members who are sentenced, discharged, or dismissed from the armed forces. Authorizes medical care for an abused dependent of a member after the member receives a court-martial conviction for an offense involving abuse of a dependent. Terminates such medical care one year after the date such member was discharged or dismissed for such abuse. Amends the Department of Defense Authorization Act, 1986 to increase the preference hiring for qualified spouses of members of the armed forces in hiring for any position in the DOD above GS-4 (currently, such preference holds for positions above GS-7). Revises Federal provisions relating to retirement credit for certain former National Guard technicians, and amends the National Guard Technicians Act of 1968, to maintain the current Federal retirement credit for all such technicians separated from Governemnt employment on or after the date of enactment of this Act. Authorizes the redetermination of retirement annuities for all such technicians employed prior to January 1, 1969, and separated from Government service before the date of enactment of this Act, if a proper application for annuity redetermination is received by the Office of Personnel Management within one year after the enactment of this Act. Outlines benefits, leave, etc. to be redetermined for such qualified individuals. Authorizes an individual who satisfies the length-of-service requirements after such redetermination to be enrolled in a government-sponsored health benefits plan if timely application for such enrollment is received by OPM. Revises Federal provisions concerning medical and dental care benefits available to members of the armed forces to include as eligible for such benefits members of the National Guard on full-time active duty for a period of 30 days or less. Revises provisions concerning pay for reservists while disabled to authorize such pay for members who are: (1) on active duty for a period of more than 30 days; or (2) on active duty for training for a period of 30 days or less, and are physically disabled (in the case of (1), above), or incur or aggravate an injury, illness, or disease in the line of duty while employed or while traveling directly to or from such training (in the case of (2), above). Authorizes increased pay for inactive duty training for reserve and National Guard members for each regular period of instruction which such member is required to perform but cannot due to an injury incurred while on active duty for 30 days or less or during the performance of inactive duty training or while traveling to or from such training. Revises Federal law relating to the provision of medical and dental care for dependents of certain reserve members to make eligible for such care a dependent who is a survivor of a member who dies: (1) while on active duty; (2) while performing inactive duty training; or (3) due to an injury, illness, or disease incurred or aggravated while on such duty or training or while traveling to or from such training. Authorizes the Secretary concerned to pay a death gratuity to survivors of a reserve member who dies within 120 days after discharge or release from active duty or inactive duty training if the Administrator of Veterans Affairs determines that the death resulted from an injury, illness, or disease incurred or aggravated while on such duty or training or while traveling to or from such duty or training. Includes specifically members of the Army and Air National Guards who die while undergoing treatment for any illness, injury, or disease described above under Federal provisions authorizing the recovery, care, and disposition of remains of deceased military members at Government expense. Authorizes the limited use of commissary stores by members of the Selected Reserve, authorizing such use for one day of each day of active duty for training performed by the member. Repeals a provision of the Department of Defense Authorization Act, 1984 prohibiting the use of such commissaries by such Reserve members. Part E: Administration of Personnel Benefits - Revises the method of the determination of DOD contributions each fiscal year to the Department of Defense Military Retirement Fund (the Fund). Requires the Secretary of Defense, not less often than every four years, to carry out an actuarial valuation of DOD military retirement and survivors benefit programs. Outlines determinations to be included in each such valuation. Outlines provisions concerning actual payments by the Secretary at the end of each month representing DOD contributions to the Fund for that month. Bases all amount determinations on: (1) levels of basic pay in the military; and (2) basic pay and other compensation paid to the Ready Reserve and full-time National Guard. Title VII: Health Care - Authorizes the Secretary of Defense, during any fiscal year or portion thereof, to waive certain health-care provision contract requirements if the Secretary certifies to the Senate and House Armed Services Committees, not later than 180 days prior to any fiscal year or portion thereof for which the waiver is to be made, that such waiver will be cost-effective to the Government. Allows the Secretary to authorize agreements providing for the sharing of resources between treatment facilities of the uniformed services and civilian health-care providers, if the Secretary determines such sharing of resources to be cost-effective. Adds new provisions to Federal law requiring the confidentiality and privileged nature of medical quality assurance records created by or for DOD as part of a medical quality assurance program. Prohibits the disclosure of such records, or their use as discovery or evidence in administrative or judicial proceedings, except as specified herein. Outlines the disclosure exceptions to such prohibition. Requires the identity of specific persons contained in such records to be deleted before any disclosure is made outside DOD. Allows purely statistical information to be released. Outlines civil penalties for the unlawful disclosure of such information in violation of these provisions. Authorizes FY 1987 appropriations and outlines requirements for a dental insurance program for dependents of active-duty military personnel. Title VIII: Military Justice - Military Justice Amendments of 1986 - Amends the Uniform Code of Military Justice (UCMJ) to provide that the defense of lack of mental responsibility shall be an affirmative defense for any act which is the subject of a court-martial. Requires the defense to prove such lack of mental responsibility by clear and convincing evidence. Authorizes reserve members performing inactive-duty training to administer oaths under the UCMJ (currently, only reserve members on active duty may administer such oaths). Revises provisions regarding the applicable statute of limitations for various military offenses under the UCMJ. Authorizes the bringing of new charges (after former charges are dismissed as defective or insufficient), even if the statute of limitations has expired, if new charges alleging the same acts are received by an officer exercising summary court-martial jurisdiction over the command within 180 days after the former charges were dismissed. Revises certain time limitations for post-trial submissions by defense in a court-martial. Revises provisions concerning assignments (detail) of judge advocates in the armed forces to allow such advocates to perform duties as requested by an agency concerned, including representation of the United States in civil and criminal cases. Title IX: Procurement Improvements and Other Procurement Matters - Defense Acquisition Reorganization and Improvements Act of 1986 - Part A: Under Secretary of Defense for Acquisition - Establishes in DOD under the Secretary of Defense the position of Under Secretary of Defense for Acquisition, appointed by the President with the advice and consent of the Senate, to perform such duties and exercise such powers as the Secretary may prescribe, including certain specified functions. Outlines the precedence (priority of position) among the Secretary, the Under Secretary of Defense for Acquisition, and the Under Secretary of Defense for Policy (the latter already currently established under Federal law). Establishes in DOD under the Secretary of Defense the position of Director of Defense Research and Engineering, appointed by the President with the advice and consent of the Senate, to perform such duties relating to research and engineering as the Under Secretary of Defense for Acquisition may prescribe. Requires the Director of Operational Test and Evaluation to report to the Under Secretary of Defense for Acquisition (currently such Director reports to the Secretary of Defense) with respect to all general and specific operational test and evaluation conducted within DOD. Requires the Under Secretary of Defense for Acquisition to receive any written reports concerning such test and evaluation currently required to be submitted by the Director to the Secretary and specified congressional committees. Requires the Director to report directly to the Under Secretary of Defense for Acquisition. Amends the Small Business Act to provide that in the DOD the Director of the Office of Small and Disadvantaged Business shall be responsible only to, and report directly to, the Under Secretary of Defense for Acquisition. Part B: Management and Authorization Procedures for Certain Acquisition Programs - Amends general Federal procurement law to authorize the head of an agency, with the approval of the Secretary of Defense, to designate any defense acquisition program conducted by such agency as a defense enterprise program, which shall be managed by a program manager. Requires such program manager to report to and be under the direction and control of the acquisition executive of the agency or his delegate. Directs the head of an agency conducting a defense enterprise program to appoint a program manager for such program. Outlines administrative provisions concerning the appointment and performance review of such managers. Authorizes the manager of a program to establish a senior staff to assist in the management of a program, as well as a technical staff. Requires the Secretary of Defense, no later than 90 days after a defense enterprise program is so designated, to report to the Congress on a program management baseline and funding for such program. Requires follow-up baseline reports and outlines information to be included in such reports. Requires a program manager to immediately submit to the acquisition executive a deficiency report if the program manager determines a phase, milestone, or performance deficiency in a program. Requires the acquisition executive to inform the Secretary of Defense of such a deficiency report, and, if confirmed, requires the Secretary to notify the Congress of such report. Requires such a deficient program, if continued, to be given a revised program management baseline in order to meet performance requirements. Part C: Private Employment Contacts by Certain Senior Department of Defense Officials - Prohibits a covered senior defense official from contacting a defense contractor regarding future employment opportunities with the defense contractor. Defines "covered senior defense official." Requires such official to immediately terminate any contact made by a defense contractor regarding possible future employment. Provides for the payment of severance pay to a covered senior defense official upon termination of Federal employment in such position. Provides that such official shall not be entitled to the severance pay if he or she is eligible for retired or retainer pay for non-regular service, or an annuity under any retirement system for Federal employees. Repeals a provision of the Department of Defense Authorization Act, 1986 relating to post-government service employment bars on senior defense officials. Includes covered senior defense officials in Federal provisions which requires certain DOD procurement officials receiving contact from a defense contractor regarding possible future employment to: (1) immediately report such contact to his or her supervisor; and (2) disqualify himself or herself from all participation in the performance of procurement functions relating to the contracts of such defense contractor. Part D: Acquisition of Commercial and Other Developed Equipment and Supplies - Amends Federal armed forces provisions to define the terms "spare or repair part" and "lowest commercial price" for purposes of this Act. Provides that if a defense agency uses other-than-competitive procurement procedures to purchase spare or repair parts which such contractor also offers for sale to the general public, then the contract price to the United States may not exceed the lowest commercial price charged to the general public for such parts. Requires, in such case, the contractor to either certify that the price offered does not exceed the lowest commercial price charged, or provide written justification for any price difference. Outlines exceptions to the requirements of this Act based on national security or differences in contract terms from commercial contracts. Authorizes the defense agency's contracting officer to examine and audit all sales records of the contractor involved in order to verify certifications or justifications provided by such contractors. Requires the contractor to make such records available for such purpose. Amends the Department of Defense Authorization Act, 1985 to require the Secretary of Defense, within 180 days after the enactment of this Act, to prescribe regulations concerning the manner in which the Department of Defense negotiates prices for supplies obtained through other-than-competitive procurement procedures. Outlines provisions to be included in such regulations, as well as exceptions to such regulations. Repeals current Federal law concerning defense procurement cost and price management. Revises Federal provisions which require supplies provided to the United States to be marked with the name of the contractor furnishing such supplies to exclude from such requirement supplies for which the price is based upon established prices of commercial items sold in substantial quantities to the general public. Amends Federal defense procurement provisions to direct the Secretary of Defense, the Secretary of each military department, and the head of each defense agency, to the maximum extent practicable, to provide for the use of nondevelopmental items (commercially-available items) in fulfilling defense procurement requirements. Directs the Secretary to prescribe regulations to carry out this provision, and to designate an officer or employee of DOD to ensure its implementation. Requires such designation within 90 days after enactment of this Act. Requires the Secretary, within one year after enactment of this Act, to report to the Congress on actions taken to implement this provision. Revises provisions concerning the weight to be given to certain evaluation factors in the awarding of contracts by defense agencies. Part E: Alternative Management Systems for Scientific, Technical, and Acquisition Personnel - Authorizes the Secretary of Defense, with the approval of the Director of OPM, to establish an alternative personnel management system aimed toward improving the performance quality of scientific, technical, and acquisition employees of DOD. Directs the Secretary to prescribe regulations for the operation of each such system. Outlines provisions to be included as part of such regulations. Requires members of the Defense Senior Scientific, Technical, and Acquisition Personnel Service to be provided benefits comparable to members and appointees of the Senior Executive Service for certain specified benefits and expenses. Authorizes the Secretary concerned to designate the scientific and technical positions, the acquisition positions, and other positions held by DOD employees to be covered by an alternative personnel management system (APMS). Requires the number of positions so designated to be prescribed by the Secretary of Defense. Authorizes the Secretary to designate certain positions as positions which require specially qualified scientific and technical employees, specially qualified acquisition employees, or other specially qualified employees, including managerial and supervisory positions. Limits the number of positions so designated. Outlines provisions concerning: (1) qualifications and probationary employment requirements for employees designated for APMS employment; and (2) the rate of basic pay to be provided to such employees (setting the maximum rate of such pay at level IV of the Executive Schedule). Requires the Director of OPM to review and monitor each APMS to ensure their compliance with all applicable laws. Outlines certain transition provisions for those employees converting to an APMS position. Directs the Under Secretary of Defense for Acquisition to make regular reports to the Secretary of Defense concerning the professional competence levels of: (1) the scientific and technical work force of DOD; and (2) the acquisition work force of DOD. Directs the Under Secretary to advise the Secretary as to professional training needs of acquisition personnel of DOD, and directs the Secretary to establish and implement such program. Makes conforming amendments as required by the implementation of the APMS. Terminates each APMS as of September 30, 1991, unless previously supplanted by law by other such systems. Requires the Secretary of Defense and the Director of OPM, no later than October 1, 1987, to jointly submit to the Congress a plan for the conversion of positions included in an APMS to another appropriate personnel management system in the event of termination of the APMS. Part F: Miscellaneous Procurement Policy Matters - Directs the head of a defense agency to require any contractor submitting a bid or proposal in response to a defense contract solicitation to include in such bid or proposal whether, and to what extent, all or any part of such firm is owned or controlled by a foreign government or an agent or instrumentality of a foreign government. Prohibits the head of certain defense agencies from extending a defense contract in excess of $100,000 with any contractor owned or controlled, in whole or in significant part, by a foreign government or agent or instrumentality of a foreign government if the head of such agency determines that such contract is inconsistent with the foreign policy or national security objectives of the United States. Requires the head of the agency to report to the Congress regarding the determination to deny a contract award, modification, or extension under this provision. Requires more stringent reporting requirements when the head of an agency decides in favor of awarding, extending, or modifying a contract with a foreign government (or agent or instrumentality) that the Secretary of State has determined to have provided support for acts of international terrorism. Requires the Secretary of Defense to prescribe regulations to carry out such provisions. Title X: Department of Defense Efficiency and Economy Matters - Department of Defense Efficiency and Economy Act of 1986 - Amends the Service Contract Act of 1965 to make the provisions of such Act applicable to DOD contracts: (1) in excess of $1,000,000; and (2) the principal purpose of which is to furnish services; and (3) determined by the Secretary concerned to offer less than the prevailing wages and fringe benefits in the locality in which the work is to be performed. Requires the Secretary of Defense to make minimum wage and fringe benefit determinations with respect to a service contract under which more than 25 service employees are to be employed. Amends the Davis-Bacon Act to make the provisions of such Act applicable to all DOD contracts in excess of $250,000. Makes the Service Contract of 1965 inapplicable to certain mariner service contracts. Amends the Department of Defense Authorization Act of 1981 to change from 40 or fewer to 50 or fewer the number of DOD employees performing an industrial-type function of DOD which is permitted to be contracted-out for private performance (that is, if 50 or fewer employees are performing such function for DOD, such function can be contracted-out for performance instead by a private contractor). Authorizes the contracting-out for the private performance of certain DOD functions (other than military functions) if a private-sector source can provide such supply or service at a lower cost than DOD can provide such supply or service. Excepts certain DOD functions from such contracting-out authority. Requires the Secretary of Defense and the Administrator of the United States Fire Administration to each submit to the Senate and House Armed Services Committees a report on the contracting out of firefighting functions, including specified information in such reports. Requires fair and realistic cost-comparison determinations to be ensured by the Secretary when determining whether to contract-out with private sources for the performance of any DOD function. Title XI: National Defense Stockpile - Extends until April 1, 1987, the prohibition of reductions in stockpile goals of the National Defense Stockpile (NDS), as contained in the Department of Defense Authorization Act, 1986. Authorizes the Administrator of General Services to dispose of specified quantities of materials currently held in the NDS that are determined to be in excess of current stockpile requirements. Authorizes appropriations for FY 1987 for the acquisition of strategic and critical materials for the NDS. Directs the Administrator to acquire a specified amount of germanium during FY 1987. Extends the uses of the National Defense Stockpile Transaction Fund for specified purposes. Title XII: General Provisions - Authorizes additional appropriations for FY 1987 for unbudgeted fuel costs, costs associated with inflation, and pay and retirement benefits increases for DOD civilian employees. Amends the Department of Defense Authorization Act, 1986 to change the three yearly dates for the reporting of unobligated balances to the Congress. Revises provisions relating to selected acquisition reports to include as a "major contract" any associate contract under a defense contract that is in excess of $40,000,000 (currently $2,000,000). Excuses the need for a status report for a defense program when there is less than ten percent change in the program cost (currently less than five percent), or less than a six-month delay in the completion of the program (currently less than a three-month delay). Revises provisions concerning the content of Selected Acquisition Reports submitted to the Congress. Further amends the Department of Defense Authorization Act, 1986 to exempt specified personnel under the purview of the Director of Central Intelligence from being required to take counterintelligence polygraph examinations authorized under such Act for military and civilian personnel of DOD. Directs the Secretary of Defense to require that all alcoholic beverages procured by DOD for resale on any U.S. military installation shall be procured in the most economic and efficient manner possible, without regard to where the procurement is made. Authorizes the President to transfer to certain NATO member nations on the southern flank of NATO defense equipment necessary to help modernize the defense capabilities of such nations, such transfer to be free of cost to such nations. Sets limitations on such transfers and requires the President to notify certain congressional committees at least 30 days in advance of any such transfer. Authorizes the Secretary of Defense to enter into bilateral or multilateral Weapon System Partnership Agreements with one or more NATO member nations for the purpose of providing logistics support for the armed forces of the countries which are parties to the agreement. Outlines authority limits and sets forth administrative provisions concerning such agreements. Amends the Arms Export Control Act to authorize the President to enter into a cooperative project agreement with any friendly foreign country not a member of NATO under the same general terms and conditions as the Partnership Agreements, above, if determined to be in the foreign policy or national security interests of the United States. Amends Federal armed forces provisions to authorize the Secretary of Defense to acquire logistic support, supplies, and services from certain NATO and non-NATO nations for the use of U.S. armed forces deployed outside the United States. Authorizes the Secretary to enter into reciprocal support agreements with any nation receiving logistical support and services from the United States for the reciprocal logistical support and services of U.S. armed forces stationed there. Outlines administrative provisions concerning methods of payments and accounting procedures under such agreements (also called cross-servicing agreements). Urges and requests the President and the Secretary of Defense to diligently pursue opportunities for the United States and our major non-NATO allies to cooperate in: (1) research and development on defense equipment and munitions; and (2) the production of defense equipment. Earmarks specified funds for such projects, and outlines certain project restrictions. Requires the Secretary of Defense and the Secretary of State, no later than January 1, of each year, to report to the Congress those countries eligible for participation in such cooperative research and development projects. Expresses the sense of the Senate that: (1) the United States should comply with all numerical weapons limitations contained in the SALT II Treaty, as long as the Soviet Union so complies; and (2) it is not in the national interest of the United States to continue compliance with any strategic arms agreement that the Soviet Union has clearly violated. Prohibits any authorized funds from being obligated or expended to establish or operate a Federally Funded Research and Development Center for the support of the Strategic Defense Initiative Organization until the Congress has received a report from the Secretary of Defense concerning such entity, and 30 days have elapsed since the receipt of such report. Outlines information to be included in the Secretary's report. Increases the maximum funding permitted for the Special Defense Acquisition Fund. Extends through FY 1987 the authority of the Secretary of Defense to transport humanitarian relief supplies to certain countries. Amends Federal armed forces provisions to authorize the Secretary of a military department to carry out humanitarian and civic assistance activities in conjunction with authorized U.S. military operations in countries in which the Secretary makes favorable determinations concerning national security interests and operational readiness skills. Requires the Secretary of State to specifically approve any such assistance before it is provided. Provides for payment for such assistance. Requires the Secretary of Defense, no later than March 1 annually, to report to the Congress on all such assistance activities carried out during the preceding fiscal year. Authorizes the Secretary of Defense, after consultation with the Secretary of State, to pay the incremental expenses of a developing foreign country incurred by that country as a direct result of participation in a bilateral or multilateral military exercise if: (1) the exercise is undertaken primarily to enhance the security interests of the United States; and (2) the Secretary makes certain determinations relating to the participation of, and expenses incurred by, such foreign country. Directs the Secretary, no later than March 1 annually, to provide the Congress with a list of participating countries and incremental expenses paid by the United States during the preceding year. Authorizes the Secretary of Defense to pay the travel, subsistence, and similar personal expenses of defense personnel of developing countries attending bilateral or regional conferences, seminars, etc. if the Secretary determines that such attendance is in the national security interests of the United States. Directs the National Drug Enforcement Policy Board to report to the Senate and House Armed Services Committees on the manner and the extent to which DOD should be involved in U.S. drug enforcement activities. Requires such report no later than December 1, 1986. Directs the Secretary of Defense to instruct all appropriate DOD officials that all credible intelligence concerning potential terrorist threats is promptly and expeditiously reported to the appropriate headquarters or office of DOD. Directs the Secretary not to issue such instruction: (1) if the Secretary determines such instruction to be inappropriate or unwise; and (2) if the Congress is notified of the Secretary's determination before March 1, 1987. Division B: Military Construction - Military Construction Authorization Act, 1987 - Title I: 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 military family housing units and to improve existing military family housing units in specified amounts at specified installations. Authorizes the Secretary of the Army to: (1) carry out a specified military housing unit improvement project in Yongsan, Korea; (2) carry out certain construction projects at Fort Drum, New York; and (3) use limited FY 1987 funds for local community planning assistance activities near Fort Drum, New York, and Fort Wainwright, Alaska. Directs the Secretary of the Army to transfer funds to the Administrator of the Environmental Protection Agency for the clean-up of contaminated drinking water supplies in Adams County, Colorado, near the Rocky Mountain Arsenal. Requires such funds to be repaid as specified. Directs the Secretary to commence response actions with respect to hazardous substances affecting such water supplies, using Department of Defense Environmental Restoration Program funds. Authorizes appropriations for the Army for fiscal years after FY 1987 for specified military construction, land acquisition, and military family housing functions of the Department of the Army. Authorizes the use of certain unobligated funds for energy conservation projects for military family housing of the Army. Limits the total cost of all such projects to the amounts authorized in this Act. Extends the authorization of appropriations for certain specified FY 1984 and 1985 military construction projects. Title II: Navy - Authorizes the Secretary of the Navy 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 military family housing units and to improve existing military family housing units in specified amounts at specified installations. Authorizes appropriations for the Navy for fiscal years after FY 1987 for specified military construction, land acquisition, and military family housing functions of the Department of the Navy. Limits the total cost of all such projects to the amounts authorized in this Act. Extends the authorization of appropriations for certain specified FY 1984 military construction projects. Title III: Air Force - Authorizes the Secretary of the Air Force 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 military housing units and to improve existing military family housing units in specified amounts at specified installations. Authorizes appropriations for the Air Force for fiscal years after FY 1987 for specified military construction, land acquisition, and military family housing functions of the Department of the Air Force. Authorizes the use of certain unobligated funds for energy conservation projects for military family housing of the Air Force. Limits the total cost of all such projects to the amounts authorized in this Act. Extends the authorization of appropriations for certain specified military construction projects. Title IV: Defense Agencies - Authorizes the Secretary of Defense to acquire real property and carry out military construction projects in specified amounts at specified installations and locations. Authorizes the Secretary to acquire real property and carry out military construction projects not otherwise authorized by law for the construction of hazardous waste storage facilities. Authorizes the Secretary to construct or acquire three military family housing units in a specified amount at classified locations. Repeals a specified provision of the Military Construction Authorization Act, 1985 which authorizes the Secretary of the Army to contract for the design of replacement facilities for the Brooke Army Medical Center in San Antonio, Texas. Prohibits any funds authorized to be appropriated in this or any other Act from being used for designing an administrative complex at the Pentagon Reservation, Arlington, Virginia. Authorizes appropriations for the Department of Defense for fiscal years after FY 1987 for specified military construction, land acquisition, and military family housing functions of the Department of Defense. Limits the total cost of all such projects to the amounts authorized in this Act. Extends the authorization of appropriations for certain specified projects. Title V: North Atlantic Treaty Organization Infrastructure - Authorizes the Secretary of Defense to make contributions for the North Atlantic Treaty Organization (NATO) Infrastructure program. Authorizes appropriations for such purpose. Title VI: Guard and Reserve Forces Facilities - Authorizes appropriations for fiscal years after FY 1986 for the costs of acquisition, architectural and engineering services, and construction of facilities for the guard and reserve forces. Title VII: General Provisions - Part A: Expiration of Authorizations and Amounts Required to be Specified by Law - States that all authorizations made under this Act shall expire at the end of FY 1987 or on the date of enactment of the Military Construction Authorization Act for FY 1989, whichever is later, with specified exceptions. Establishes maximum amounts of certain expenditures, including an unspecified minor military construction project, architectural and engineering design services, and per-unit improvement and rental costs for military family housing. Part B: Military Construction Program Provisions - Amends Federal law relating to military construction and family housing to revise provisions concerning authorized minor construction. Authorizes the Secretary of the military department concerned to carry out certain minor construction projects using operation and maintenance funds. Authorizes the Secretary concerned to carry out real property transactions (involving the sale, acquisition, and replacement of real property) in order to continue defense functions on such property. Prohibits the Secretary concerned from carrying out such a transaction whose value exceeds $20,000,000, unless such transaction is specifically authorized by law. Requires, in the case of a transaction for $20,000,000 or less, 21 days to have passed after the Secretary concerned has reported to specified congressional committees in order for such a transaction to be valid. Outlines administrative provisions concerning such real property transactions. Establishes in the Treasury the Department of Defense Facilities Replacement Management Account to be used for expenses and collections relating to such transactions. Authorizes the Secretary of the military department concerned to carry out certain renovation projects using operation and maintenance funds. Directs the Secretary of Defense, at the same time of the annual request for the military construction authorization for FY 1988, to include in such request master plans and a request for authorization for at least two military installations in each military department. Amends Federal armed forces provisions to add specified services to those services authorized to be contracted out for by the Secretary concerned for military installations, provided the contracting-out of such services is more economically feasible under long-term service contracts than by conventional means. Authorizes the Secretary concerned to obtain architectural and engineering services and carry out military construction design in any fiscal year with any available funds. Increases the square-feet space limitations authorized for the construction of military family housing for officers, such limitations varying depending upon the officer's pay grade. Authorizes the Secretary of Defense to carry out military construction projects not otherwise authorized by law for the construction of hazardous waste storage facilities. Requires the Secretary, before carrying out any such project, to comply with certain congressional notice-and-wait requirements. Authorizes the increase by up to 25 percent of the estimated cost of any such project if the Secretary makes certain findings. Prohibits the commencement of any such project after September 30, 1991. Authorizes the Secretary concerned to contract to provide for the rental of a child care center, civic center building, or similar structures constructed for the support of military family housing. Extends until September 30, 1990, the authority to enter into such agreements. Extends from 15 to 25 years the possible length of such agreements. Increases from 600 to 3,600 the number of military family housing units authorized to be leased by the Secretary of a military department. Extends through September 30, 1988, the authority to enter into such leases. Authorizes the Secretary concerned to contract for the lease of a child care center, civic center building, or a similar structure constructed for the support of military family housing. Increases from 200 to 220 the number of leased military family housing units exempted from the limits placed on foreign military family housing units. Part C: Miscellaneous Provisions - Prohibits the Secretary of a military department from converting a heating facility at any U.S. military installation in Europe from a coal-fired facility to a facility of any other energy source, unless certain conditions have been met. Directs the Secretary of Defense to provide for the use of U.S.-produced coal to operate such facilities. Directs the Secretary, on March 1 of each year, to report to the Congress on actions taken by the Secretary concerning such heating facilities. Repeals specified provisions of the Department of Defense Appropriations Act, 1986 concerning the use of appropriated funds for the conversion of such facilities. Directs the President to establish the Blue Ribbon Task Group on Military Base Closures (Task Group), whose function shall be to study and evaluate military installations to determine whether such installations should be closed. Requires the Task Group to report to the President, no later than July 31, 1987, on recommended base closures. Terminates the Task Group 90 days after the report is submitted. Authorizes appropriations for FY 1986 and 1987 for use by the Task Group. Authorizes the Secretary of the Navy to enter into leases for the development of real property located within the Broadway Complex of the Department of the Navy, San Diego, California. Requires the use of competitive bidding in the awarding of such contracts. Outlines terms and a specified precondition to such contracts requiring a showing of economic advantage to the United States followed by a congressional notice-and-wait requirement. Directs the Secretary of the Air Force to consider appropriate sites in San Pedro, California, for the location and construction of certain military family housing units. Outlines conditions for such site selection, including the filing of environmental impact statements for sites determined to be appropriate. Provides for the exercise of certain reversionary rights concerning the land selected for such site. Authorizes the Secretary of the Navy to grant to Orange County, California, one or more easements through the Marine Corps Air Station, El Toro, California, for street, sidewalk, and related purposes. Requires the Secretary to replace all family housing units demolished as the result of the granting of any such easement. Outlines easement terms and limits funding for housing replacement facilities. Repeals provisions of Federal law requiring the assignment of suitable space for postal purposes at each Army and Air Force base where there exists a post office. Part D: Real Property Transactions - Authorizes the Secretary of the Army to convey to the State of Arizona all right, title, and interest to a specified portion of Fort Huachuca, Arizona. Outlines terms and conditions. Authorizes the Secretary to sell an additional portion of Fort Huachuca under specified conditions. Authorizes the Secretary of the Air Force to sell a specified portion of March Air Force Base, California. Outlines terms and conditions for such sale, and requires the Secretary to comply with certain congressional notice-and-wait requirements before entering into a contract for such sale. Authorizes the Secretary of the Navy to exchange a specified portion of the Long Beach Naval Station, California, to the city of Long Beach, California, in exchange for certain other property located in Long Beach. Authorizes the Secretary of the Army to sell or exchange a certain portion of land within the Whittier Narrows Flood Control Basin in Los Angeles County, California. Outlines terms and conditions and describes the land to be sold or exchanged. Authorizes the Secretary of the Army to convey specified parcels of land in New Mexico to: (1) the State of New Mexico; and (2) the New Mexico State Armory Board, under specified conditions. Division C: Department of Energy National Security and Military Applications of Nuclear Energy Authorization - National Security Program Authorization Act for Fiscal Year 1987 - Title I: National Security Programs - Authorizes appropriations for the Department of Energy (DOE) for FY 1987 for plant and capital equipment and operating expenses in carrying out national security programs in the following areas: (1) weapons activities; (2) materials production; (3) defense waste and byproducts management; (4) verification and control technology; (5) nuclear safeguards and security; (6) security investigations; and (7) naval reactors development. Limits the total amount authorized to be appropriated to DOE in this Act for national security programs. Requires the Secretary of Energy to reduce the amounts of the above projects in order to achieve a specified reduction. Limits to a specified sum the amount of appropriated funds available for the Strategic Defense Initiative (SDI) program. Earmarks certain funds for research on conventional munitions. Title II: General Provisions - Part A: Recurring General Provisions - Prohibits the use of funds authorized under this Act where the costs of the program exceed 105 percent of the program authorization or the costs exceed by more than $10,000,000 the amount authorized by this Act, whichever is the lesser. Prohibits the use of funds for any program which has not been presented to or requested of the Congress, unless the Secretary of Energy transmits to the appropriate committees a full and complete statement of the action proposed and 30 days have passed since receipt of such statement. Limits the funds available for general plant construction projects under this Act. Requires the Secretary to report to the Congress if the revised cost of any such project exceeds $1,200,000. Provides that when the cost of any project in support of national security programs under this or any previous Act exceeds by more than 25 percent the authorized amount or the total estimated cost of such project, construction may not begin on such project until 30 days have passed since the Secretary has provided the appropriate committees of the Congress a full and complete statement concerning such cost increase. Exempts from such requirement those projects having a current estimated cost of less than $5,000,000. Authorizes the transfer of funds between agencies for the performance of similar functions. Authorizes the Secretary, in appropriate cases, to perform construction planning and design using funds available for any DOE national security program construction project. Allows funds available for management and support activities and for general plant projects to be made available in connection with all DOE national security programs. Authorizes funds appropriated for operating expenses or for plant and capital equipment to remain available until expended. Part B: Miscellaneous Provision - Prohibits funds appropriated in this or any other Act from being used for the payment of any fines or penalties for any failure by DOE to comply with any environmental requirement in connection with any defense activity or defense-related facility in excess of amounts specifically appropriated to DOE to comply with such requirements. Amends general military law to establish in the Department of Defense a Nuclear Weapons Council (the Council). Outlines responsibilities of the Council relating to the design, research, and development of nuclear weapons. Directs the Council, no later than March 1, 1987, to report to the Senate and House Committees on Armed Services and on Appropriations on actions taken by the Department of Defense and DOE to implement the recommendations of the President's Blue Ribbon Task Group on Nuclear Weapons Program Management. Requires the Chairman of the Joint Chief of Staff (JCS) to serve on the Council if there is no Vice Chairman of JCS to so serve. Directs the Secretary of Energy to report to the Senate and House Armed Services Committees concerning the construction of containment facilities for nuclear reactors of DOE. Division D: Civil Defense - Authorizes appropriations for FY 1987 to carry out the Federal Civil Defense Act of 1950.

Bill· SS. 2619 (99th)referred

Tax Collection and Enforcement Improvement Act of 1986

United States · United States Congress · 26 June 1986

Tax Collection and Enforcement Improvement Act of 1986 - Title I: Collections and Enforcement Staff Enhancement - Requires the Secretary of the Treasury, within five fiscal years of the enactment of this Act, to reduce the level of delinquent debt by at least $5,000,000, through the strengthening of the collection activities of the Internal Revenue Service. Requires the Secretary to increase the collection staff by 1,500 employees in FY 1987. Requires the Secretary, within 180 days of enactment of this Act, to submit a plan to the Congress to reduce the growth of backlogged collections and increase collection of taxes. Provides that the plan is to detail the allocation of staff in all aspects of the collection process, based on projected workload and to include an estimate of future staffing needs. Authorizes appropriations to the Internal Revenue Service as necessary to carry out these requirements. Directs the Secretary to increase by 1,000 in FY 1987 the Internal Revenue Service staff allocated to the information returns (document matching) program. Requires the Secretary to submit, within 180 days, a plan to strengthen the Information Returns Program, which shall include an estimate of staffing needs. Authorizes appropriations to carry out the program to strengthen the Information Returns Program. Directs the Secretary of the Treasury to increase by 2,500 the Internal Revenue Service staff positions in the tax return examination and enforcement function area in each of FY 1987, 1988, and 1989. Requires the Secretary, within 180 days of enactment, to submit a plan to increase the number of returns audited to at least two percent and to raise taxpayer compliance to 90 percent within the next five years. Provides that the plan shall recommend any additional staffing needs. Requires the Secretary, within 60 days after the end of FY 1987, and each year following, to submit a report to the Congress on the status of tax collections and the level of delinquent debt. Title II: Improvement of Collection Practices - Requires the Secretary to classify all delinquent accounts based on stage of collection, value, type of taxpayer, type of tax, source of delinquency, taxpayer collection history, and other such criteria as the Secretary deems necessary to better provide the Internal Revenue Service with information with which to manage the collection process. Requires levy source information to be included with closing agreements or any such document that concludes an examination where the entire tax is not paid. Authorizes the Secretary to use electronic funds transfers or payroll deductions to collect taxes when payment under installment agreements are delinquent. Title III: Collection of Alcoholic Occupational Tax - Prohibits wholesale dealers in beer, wine, and distilled spirits from selling beer, wine, and distilled spirits to any retail dealer unless that retailer has paid the alcoholic occupational tax. Requires each wholesaler to keep records of the retailer's compliance with the alcoholic occupational tax. Requires the Secretary to match information on income tax returns to identify noncompliant retailers.

Bill· SS. 2609 (99th)referred

Rural Enterprise Zone Act of 1986

United States · United States Congress · 26 June 1986

Rural Enterprise Zone Act of 1986 - Title I: Designation of Rural Enterprise Zones - Amends the Internal Revenue Code to provide for the designation of enterprise zones by the Secretary of Housing and Urban Development. Specifies that States and local governments shall nominate areas for such designation. Limits to 45 the total number of areas which may be designated as enterprise zones. Limits the period during which such designations shall remain in effect to a maximum of 15 years. Specifies that the Secretary may designate such zones only if: (1) the area is within the jurisdiction of the nominating local government; (2) the boundary of the area is continuous; (3) the area has a population of at least 1,000 or is entirely within an Indian reservation; and (4) the area meets specified unemployment and poverty requirements. Requires nominating local governments, as a condition of the Secretary's designation, to agree in writing to follow a course of action which may include reducing tax rates, improving local services, and providing job training to residents of the area. Terminates the authority of the Secretary to designate rural enterprise zones on January 1, 1987, or three years after the publication of regulations pertaining to such zones. Describes areas to which preference shall be given in deciding to designate enterprise zones. Requires the Secretary to report to the Congress every three years on the effects of such enterprise zones' designation in accomplishing the purposes of this Act. Requires that any property tax reduction effected by a local government under the terms of this Act be disregarded for purposes of determining the eligibility of a State or local government for Federal assistance or benefits. States that the designation of an enterprise zone shall not give displaced persons from such an area any rights or benefits under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Provides that the designation of a rural enterprise zone shall not constitute a Federal action for purposes of applying the requirements of the National Environmental Policy Act or other provisions of Federal law relating to the protection of the environment. Title II: Federal Income Tax Incentives - Subtitle A: Credits for Employers - Allows employers located in rural enterprise zones an income tax credit for increased employment expenditures. Sets the amount of such credit at ten percent of the increase in payroll. Limits the dollar amount of wages taken into account with respect to any employee to an amount equal to the lower living standard for a family of four as determined by the Bureau of Labor Statistics. Disallows an income tax deduction for the portion of wages taken into account for such credit. Subtitle B: Deferrals of Gain or Loss With Respect to Investment in Tangible Property in Rural Enterprise Zones - Allows the nonrecognition of gain or loss on the sale or exchange of rural enterprise zone property if the proceeds realized from such sale or exchange are used by the taxpayer to acquire rural enterprise zone property within one year. Subtitle C: Rules Relating to Industrial Development Bonds - Exempts rural enterprise zone property from the limitation of the accelerated cost recovery deduction on property financed with tax-exempt bonds. Provides that the termination of the small issue exemption shall not apply to industrial development bonds the proceeds of which are used to finance facilities in such enterprise zones. Modifies certain small issue volume limitations with respect to rural enterprise zone facilities. Requires that five percent of the industrial development bond volume cap for a State which has one or more rural enterprise zones shall be set aside for use only in such rural enterprise zones in such State. Subtitle D: Sense of the Congress With Respect to Tax Simplification - Expresses the sense of the Congress that the Internal Revenue Service should simplify the administration and enforcement of any provision of the Internal Revenue Code affected by this Act. Title III: Regulatory Flexibility - Revises the definition of "small entity" for purposes of the analysis of regulatory functions to include qualified business, government, and nonprofit enterprises operating within enterpise zones. Authorizes Federal agencies, upon request by a designating government, to waive or modify rules and regulations which pertain to the carrying out of projects or activities within an enterprise zone. Requires agencies to approve such request if the resulting benefits of job creation, community development, or economic revitalization outweigh the public interest in continuation of the rule unchanged. Disallows waiver or modification of a rule that would directly violate a statutory requirement (including the Fair Labor Standards Act) or which would present a danger to the public health and safety. Provides that such waivers or modifications of a rule shall remain in effect as long as the zone designations. Amends the Department of Housing and Urban Development Act to direct the Secretary of Housing and Urban Development to promote the coordination of all enterprise zone programs and consolidate all periodic reports required under such programs into one summary report. Title IV: Establishment of Foreign-Trade Zones in Rural Enterprise Zones - Requires the Foreign-Trade Board to consider on a priority basis and expedite the processing of applications for the establishment of foreign-trade zones within enterprise zones. Requires the Secretary of the Treasury to give priority to, and expedite applications for, the establishment of ports of entry necessary to establish such zones. States that, to the maximum extent practicable, foreign-trade zones should be established within enterprise zones.

Bill· HRH.R. 5144 (99th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that the interest on certain obligations issued by an issuer who is in arrears with respect to another obligation issued by the issuer, or guaranteed by a guarantor who is in arrears with respect to another obligation guaranteed by the guarantor, is not exempt from tax.

United States · United States Congress · 26 June 1986

Amends the Internal Revenue Code to provide that the interest on certain governmental obligations issued by an issuer who is in arrears with respect to another obligation issued by the issuer, or guaranteed by a guarantor who is in arrears with respect to another obligation guaranteed by the guarantor, is not exempt from tax.

Bill· HRH.R. 5120 (99th)referred

A bill to amend the Internal Revenue Code of 1954 to clarify the tax treatment of voluntary employee benefit associations.

United States · United States Congress · 26 June 1986

Amends the Internal Revenue Code with respect to the tax treatment of welfare benefit plans to provide that no special accounts limits shall apply in the case of any qualified asset account under a separate welfare benefit fund under a collective bargaining agreement or an employee pay-all plan which meets certain conditions.

Bill· HRH.R. 5129 (99th)referred

Tax Collection and Enforcement Improvement Act of 1986

United States · United States Congress · 26 June 1986

Tax Collection and Enforcement Improvement Act of 1986 - Title I: Collections and Enforcement Staff Enhancement - Requires the Secretary of the Treasury, within five fiscal years of the enactment of this Act, to reduce the level of delinquent debt by at least $5,000,000, through the strengthening of the collection activities of the Internal Revenue Service. Requires the Secretary to increase the collection staff by 1,500 employees in FY 1987. Requires the Secretary, within 180 days of enactment of this Act, to submit a plan to the Congress to reduce the growth of backlogged collections and increase collection of taxes. Provides that the plan is to detail the allocation of staff in all aspects of the collection process, based on projected workload and to include an estimate of future staffing needs. Authorizes appropriations to the Internal Revenue Service as necessary to carry out these requirements. Directs the Secretary to increase by 1,000 in FY 1987 the Internal Revenue Service staff allocated to the information returns (document matching) program. Requires the Secretary to submit, within 180 days, a plan to strengthen the Information Returns Program, which shall include an estimate of staffing needs. Authorizes appropriations to carry out the program to strengthen the Information Returns Program. Directs the Secretary of the Treasury to increase by 2,500 the Internal Revenue Service staff positions in the tax return examination and enforcement function area in each of FY 1987, 1988, and 1989. Requires the Secretary, within 180 days of enactment, to submit a plan to increase the number of returns audited to at least two percent and to raise taxpayer compliance to 90 percent within the next five years. Provides that the plan shall recommend any additional staffing needs. Requires the Secretary, within 60 days after the end of FY 1987, and each year following, to submit a report to the Congress on the status of tax collections and the level of delinquent debt. Title II: Improvement of Collection Practices - Requires the Secretary to classify all delinquent accounts based on stage of collection, value, type of taxpayer, type of tax, source of delinquency, taxpayer collection history, and other such criteria as the Secretary deems necessary to better provide the Internal Revenue Service with information with which to manage the collection process. Requires levy source information to be included with closing agreements or any such document that concludes an examination where the entire tax is not paid. Authorizes the Secretary to use electronic funds transfers or payroll deductions to collect taxes when payments under installment agreements are delinquent. Title III: Collection of Alcoholic Occupational Tax - Prohibits wholesale dealers in beer, wine, and distilled spirits from selling beer, wine, and distilled spirits to any retail dealer unless that retailer has paid the alcoholic occupational tax. Requires each wholesaler to keep records of the retailer's compliance with the alcoholic occupational tax. Requires the Secretary to match information on income tax returns to identify noncompliant retailers.

Resolution· HRESH.Res. 488 (99th)referred

A resolution expressing the sense of the House of Representatives that the Tax Reform Act of 1985 should be amended to reinstate the deduction for contributions to individual retirement accounts and to increase from $250 to $2,000 the amount which may be deducted for any taxable year by or on behalf of spouses who have no compensation for such taxable year.

United States · United States Congress · 26 June 1986

Expresses the sense of the House of Representatives that the Tax Reform Act of 1985 should be amended to: (1) preserve the deduction for contributions to individual retirement accounts; and (2) increase the amount which may be contributed to such accounts for any taxable year and deducted by or on behalf of spouses who have no compensation for such taxable year.

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