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101 records in US in 1991
United States · United States Congress · 26 November 1991
Home Sale Tax Fairness Act of 1991 - Amends the Internal Revenue Code to allow gain recognized on the sale of a principal residence to be reduced by the aggregate losses sustained on the sale or exchange after December 31, 1990, which were not allowed on prior sales of principal residences by reason of the limitation on losses due to casualty or theft.
United States · United States Congress · 26 November 1991
Amends the Internal Revenue Code to allow a tax credit for a percentage of contributions to qualified cooperative research organizations for qualified cooperative research expenditures. Coordinates such credit with the credit for clinical testing expenses for certain drugs for rare diseases or conditions and the deduction for certain expenses for which credits are allowable.
United States · United States Congress · 26 November 1991
Customs Modernization and Informed Compliance Act - Title I: Improvements in Customs Enforcement - Amends the Tariff Act of 1930 to revise customs procedures with respect to: (1) electronic transmission of forged, altered, or false data to the United States Customs Service with regard to the entry of imported merchandise; (2) penalties for failure to declare imported controlled substances; (3) examination and detention of imported merchandise; (4) certain recordkeeping requirements; (5) examination of books and witnesses; (6) review of protests by the Customs Service; (7) a repeal of a provision relating to reliquidation on account of fraud; (8) penalties relating to manifests and for fraud, gross negligence, and negligence; (9) unlawful unlading or transshipment; (10) public access to Customs Service interpretative rulings and decisions; and (11) seizure of imported merchandise. Title II: National Customs Automation Program - Directs the Secretary of the Treasury (Secretary) to establish the National Customs Automation Program which shall be an automated and electronic system for the processing of commercial imports. Provides for electronic data transmission relating to: (1) drawback claim records; (2) effective date of rates of duty on imported merchandise; (3) merchandise manifests; (4) imported merchandise invoices; (5) entry and release of imported merchandise; (6) admissibility in administrative and judicial proceedings of electronically transmitted information; (7) appraisement and liquidations of imported merchandise; (8) the payment of duties; (9) abandonment and damage to imported merchandise; (10) protests of Customs Service decisions; (11) refunds and errors; (12) bonds and other security; and (13) customs house brokers. Sets forth provisions with respect to customs officer's immunity in regard to the appraisement of or collection of duties on imported merchandise. Title III: Miscellaneous Amendments to the Tariff Act of 1930 - Amends the Act to authorize the Secretary to disregard the difference, but not less than $20 (currently ten dollars), between the total estimated duties deposited with respect to imported merchandise and the total amount actually due on such merchandise. Authorizes the Secretary to admit duty-free: (1) gifts from persons in foreign countries to persons in the United States whose value does not exceed $100 (currently, $50), or $200 (currently, $100) in the case of gifts from persons in the Virgin Islands, Guam, and American Samoa; (2) articles accompanying persons for personal or household use whose value does not exceed $200 (currently, $25); or (3) articles whose value does not exceed $200 (currently, five dollars) in other cases. Authorizes the Secretary to waive collection of duties due on merchandise that are worth less than $20, or such greater amount as prescribed by him or her. Requires masters of vessels that have visited a hovering vessel or received merchandise while outside the U.S. territorial sea to report their arrival to the nearest customs facility. Provides for the electronic transmission of vessel documentation to the Customs Service. Requires the following vessels to report to the nearest Customs Service facility within 24 hours (or other period of time) as provided after arrival to a U.S. port: (1) vessels from a foreign port; (2) foreign vessels from a domestic port; (3) U.S. vessels having bonded or foreign merchandise for which entry has not been made; or (4) vessels which visited a hovering vessel or received merchandise outside the U.S. territorial sea. Permits masters of vessels to make preliminary entry of their vessel with the Customs Service in lieu of or before formal entry is made. Requires U.S. and foreign vessels to obtain clearance from the Customs Service before proceeding from a U.S. port for: (1) a foreign port; (2) another U.S. port (for foreign vessels only), or (for U.S. vessels only) another U.S. port if the vessel has bonded or foreign merchandise for which entry has not been made; or (3) outside the U.S. territorial sea to visit a hovering vessel or to receive merchandise. Exempts from entry and clearance requirements certain passenger vessels on excursion from the U.S. Virgin Islands to the British Virgin Islands and returning, U.S. documented vessels with recreational endorsement, or (as under current law) undocumented U.S. pleasure vessels not engaged in trade, except such vessels must comply upon arrival with specified customs reporting requirements and navigation laws and must not have visited any hovering vessel. Prohibits merchandise, passengers, or baggage from being unladen from any vessel required to make entry or vehicle required to report its arrival until such entry or report of arrival is made and a permit for unlading has been issued by the Customs Service. Authorizes the issuance of such permits through electronic data transmission. Requires every importer of record of merchandise to make and file electronically or otherwise a declaration stating whether such merchandise is imported pursuant to a purchase or purchase agreement and that all other required documents are true and correct. Provides for electronic data transmission of entry information to complete any incomplete entry of imported merchandise. Declares entered or unentered merchandise that remains in customs custody for six months, with an extension at the importer's request of up to a year (currently, for merchandise that remains in custody for one year), and in which duties, taxes, fees, storage, and other charges have not been paid, to be unclaimed merchandise which shall be appraised and sold by the Customs Service at public auction. Authorizes the sale of imported gunpowder and other explosive merchandise that if permitted to remain in a bonded warehouse for six months (currently, one year) would depreciate in value to the extent that its sale would be insufficient to pay such duties, taxes, fees, storage, and other charges. Authorizes the Customs Service, in lieu of sale, to provide notice to interested parties that, unless, within 30 days of such notice, the subject merchandise is entered or withdrawn for consumption and payment made of all duties, taxes, and fees, transfer and storage charges and other expenses that title to such merchandise shall be deemed to vest in the United States. Authorizes the Secretary to pay to a party that has lost a substantial interest in merchandise by virtue of title vesting in the United States, and can establish that it did not receive a vesting notice, an amount from the Customs Forfeiture Fund equal to what such party would have received if such merchandise had been sold and a proper claim filed. Requires any surplus of the proceeds from the sale of such merchandise to be deposited into the Fund if a claim for such surplus is not filed with the Customs Service. Authorizes the Secretary to prescribe regulations for the declaration and entry of merchandise whose value does not exceed a certain amount, not more than $2,500 (currently not greater than $1,250), and/or when different commercial facilitation and risk considerations that may vary for different classes or kinds of merchandise or different classes of transactions may dictate. Requires the Secretary upon seizure and forfeiture of imported merchandise bearing a counterfeit mark to dispose of such merchandise more than 90 days (currently, one year) after such forfeiture. Authorizes withdrawal of imported merchandise from a warehouse for transfer to a foreign trade zone. Authorizes the Customs Service to order the destruction or other appropriate disposition of vessels, vehicles, aircraft, merchandise, or baggage that has been seized under the customs laws if it determines that the expense of keeping such items is disportionate to their value (currently applies only to items of less than $1,000 in value). Requires actions for fraud, gross negligence, and negligence with respect to imported merchandise to be instituted within five years after entry of such merchandise or discovery of such fraud. Requires the Customs Service to be reimbursed the administrative cost and expense incurred in collecting fees on behalf of other Federal agencies. Authorizes the Secretary to settle, for no more than $50,000 in each case, claims for personal injury, death, or damage to, or loss of, privately owned property caused by an investigative or law enforcement officer of the Customs Service. Authorizes the Secretary to contract with persons for collection services to recover indebtedness arising under the customs laws, provided the Customs Service has exhausted all administrative efforts to collect such indebtedness. Title IV: Miscellaneous, Consequential and Conforming Amendments to Other Laws - Amends the Harmonized Tariff Schedule of the United States to increase the dollar amount of alcoholic beverages and cigarettes and cigars that can be entered duty-free by persons returning to the United States. Increases the amount on such items where a duty is provided. Amends the Internal Revenue Code and other specified Federal law with respect to: (1) certain expenditures from the Harbor Maintenance Trust Fund; and (2) coastwise trade vessels and U.S. vessels visiting foreign ports. Repeals specified provisions of Federal law.
United States · United States Congress · 26 November 1991
Comprehensive Health Care Access Improvement and Cost Containment Act of 1991 - Title I: Improving Access to Health Care - Amends the Internal Revenue Code to allow a tax credit for a percentage of qualified health insurance expenses for incomes of less than $40,000. Limits such credit to $2,500. Excludes Medicare payments and subsidized expenses from treatment as qualified expenses. Provides for the advance payment of such credit to eligible individuals. Coordinates such credit with the: (1) health insurance credit allowed in determining the earned income credit; (2) deductions for health insurance expenses of self-employed individuals; and (3) itemized deduction for medical and dental expenses. Directs the Secretary of the Treasury, in consultation with the Secretary of Health and Human Services (Secretary), to establish a public awareness program to inform the public of the availability of the credit for health insurance expenses. Increases the deductible for health insurance costs for self-employed individuals from 25 percent to 100 percent and makes such deduction permanent. (Currently, it expires December 31, 1991.) Amends the Employee Retirement Income Security Act of 1974 to prohibit the preemption of State mandated benefits. Directs the Secretary to request the National Association of Insurance Commissioners (Association) to develop a model set of regulations and laws to provide a uniform, low-cost, minimum insurance benefit package to include hospital, physician, primary care, preventive care and other selected services for purchase by individuals, businesses and governmental entities. Directs the Association to submit a copy of such model regulations and laws to specified congressional committees after the enactment of this Act. Provides that if the Association does not develop such a model set of regulations and laws, the Secretary shall develop such a model and submit a copy as required above. Amends title XIX (Block Grants) of the Public Health Service Act to add a new part D under which the Secretary shall allocate funds to States to pay for the Federal share of the costs of establishing qualified State uninsurable pool programs that provide health insurance for medically uninsurable individuals. Provides criminal penalties for false statements made in connection with the furnishing of items or services for which payment may be made by a State from funds allotted to the State under new part D. Authorizes appropriations to carry out new part D. Title II: Containing Costs of Health Care - Directs the Secretary to request the Association to develop a plan for standardizing public and private insurance forms. Directs the Association to submit a copy of the plan to specified congressional committees after the enactment of this Act. Provides that it shall not be considered a violation of the antitrust laws for hospitals to jointly undertake, in the provision of care, the purchasing, contracting for, or sharing of high technology services. Amends title VI (Assistance for Construction and Modernization of Hospitals and Other Medical Facilities) of the Public Health Service Act to add a new part D under which the Secretary shall establish and carry out demonstration projects to assist hospitals in acquiring and sharing high technology equipment and services. Authorizes appropriations to carry out such new part D. Title III: Medical Malpractice Reform - Directs the Secretary to conduct a study of resolving medical malpractice claims in the same manner provided for resolving worker's compensation claims. Requires a report to the Congress on such study. Directs the Secretary to provide for demonstration projects by States that seek to reduce infant mortality by improving access in urban and rural underserved areas to obstetric services for eligible pregnant women under title XIX (Medicaid) of the Social Security Act. Requires a report to the Congress on the demonstration projects carried out and on how project results may be used to implement programs to lower infant mortality and morbidity through improving the access of pregnant women to obstetric services in urban and rural underserved areas. Amends the Public Health Service Act to provide liability protections for certain health care professionals of community health centers, migrant health centers, and health centers for the homeless. Prohibits the Secretary from making or renewing grants to such centers unless they implement appropriate policies and procedures to assure against malpractice and have no history of having malpractice claims filed against them, or, if such a history exists, they have fully cooperated with the Attorney General in defending against any such claims and either have taken, or will take, such corrective steps to assure against such claims in the future. Directs the Secretary to develop and make available to the public each year a compendium of the various State initiatives undertaken to address the obstetric access crisis in urban and rural areas. Requires the Secretary to provide a grant to a public or private non-profit organization to conduct a study on the rate of medical malpractice actions or claims relating to obstetrical care for patients whose care is paid for by Medicaid as compared to those whose care is paid for by private insurance. Requires a report to the Congress on such study. Title IV: Encouraging Preventive Health Care - Amends title XVIII (Medicare) of the Social Security Act to provide coverage of a comprehensive health assessment and immunizations for prevention or treatment of infectious diseases. Amends the Public Health Service Act to provide additional authorization of appropriations for provision of education and information regarding cancer. Title V: Improving Long-Term Care for the Elderly - Subtitle A: Comprehensive Long-Term Care Services for Individuals With Alzheimer's Disease - Part I: Expanded Medicare Benefits - Amends the Medicare program to add a new part C under which is created a long-term care program for individuals with Alzheimer's Disease. Part II: Expanding Medicaid Buy-In - Amends the Medicaid program to provide for expanding Medicaid buy-in of Medicare cost-sharing to cover long-term care for individuals with Alzheimer's disease and additional indigent Medicare beneficiaries. Subtitle B: Tax Incentives to Promote Access to Long-Term Care - Amends the Internal Revenue Code to allow a deduction for qualified elderly care expenses to the extent such expenses exceed five percent of the taxpayer's adjusted gross income. Defines such expenses as non-compensated payments for in-home custodial care provided to a qualifying elderly individual. Describes such an individual as one who has attained 65 years of age and who is a parent, grandparent, or dependent of the taxpayer. Includes the rendering of medical services or goods by a physician or registered professional nurse as a charitable contribution and provides for valuation of such services or goods. Excludes from gross income distributions from individual retirement accounts or annuities to pay long-term care expenses or to purchase insurance covering such expenses.
United States · United States Congress · 26 November 1991
Reduce, Reuse, and Recycle for America Act - Title I: State Recycling Requirements and Related Provisions - Amends the Solid Waste Disposal Act to direct the Administrator of the Environmental Protection Agency to promulgate regulations containing a standard methodology for States and municipalities to measure: (1) the composition of waste generated in their jurisdictions, by type and amount; and (2) the waste management capacity of landfills, recycling facilities, and incinerators. Requires the Administrator to promulgate regulations for States, municipalities, and regional solid waste management authorities to identify the life-cycle costs of waste management or recycling options. Directs the Administrator to promulgate regulations containing a standard methodology to measure the amount of material annually diverted from a municipal solid waste stream and to calculate the diversion rates for materials. Requires a diversion rate for a particular material to be calculated by comparing the amount of the material generated within a municipality or regional authority with the annual amount of that material diverted from an incinerator or landfill for recycling purposes. Directs such municipalities or regional authorities to conduct waste composition analyses at least once every five years to indicate: (1) the percentage of solid waste managed in the jurisdiction that consists of materials required to be analyzed; and (2) the percentage of such waste that consists of noncombustible materials. Includes within the list of materials to be analyzed: (1) paper; (2) glass; (3) metal; (4) plastics; (5) food and yard waste; (6) wood; (7) construction and demolition debris; (8) household hazardous waste and lead-acid and household batteries; (9) medical waste; (10) incinerator ash; and (11) miscellaneous combustibles and noncombustibles. Prohibits States, municipalities, or other local solid waste management authorities from issuing permits for the construction, expansion, or operation of a landfill, incinerator, or composting unit unless a waste composition analysis has been conducted in the jurisdiction where the facility is or will be located. Requires States or regional authorities to carry out programs to divert annually from incineration and landfilling those materials that otherwise would be destined for disposal by such methods. Sets forth required diversion percentages for glass, paper, metals, plastics, and yard and food waste. Provides that the delivery of plastics, metals, or glass for composting purposes shall not be considered diversion. Requires the Administrator to increase diversion rates by July 1, 2002, to assure decreasing reliance on incineration and landfilling. Authorizes States to petition for alternative diversion rates if economic conditions preclude an entity from achieving such rates, subject to specified requirements. Directs entities to which diversion requirements apply to certify to the State that the applicable percentage of materials has been diverted from the waste stream. Prohibits the issuance of permits by States, municipalities, or other regional authorities for the construction, expansion, or operation of a landfill or incinerator unless the entity from which the facility plans to accept waste: (1) is achieving the required diversion rates; and (2) demonstrates that the facility will not interfere with maintaining such rates. Declares that States must demonstrate achievement of diversion rates in order to receive approval for solid waste management plans. Prohibits the incineration of the following materials in municipal incineration units: (1) glass; (2) ferrous and nonferrous metals; (3) lead-acid and household batteries; (4) recyclable plastics; (5) yard waste; and (6) other materials that are noncombustible or recyclable, as appropriate. Requires owners or operators of such units to inspect wastes to ensure that such materials are removed before incineration and to certify to the State that they are in compliance with such prohibition. Excludes from the inspection requirement waste delivered after prohibited materials have been: (1) removed at a materials recovery facility; or (2) collected pursuant to a curbside collection or deposit program under which material is diverted from solid waste at a rate of at least 90 percent. Prohibits the disposal of lead-acid and household batteries in municipal landfills. Makes such prohibition inapplicable under certain circumstances. Provides for the incorporation of requirements under this title into State solid waste management plans. Title II: Other Recycling Provisions - Requires manufacturers or importers of covered items to ensure that such items contain a minimum percentage of post-consumer materials. Defines a "covered item" as a product, packaging or a container for a product, or materials made of aluminum, glass, steel, plastic, or paper. Authorizes manufacturers or importers to comply with such requirements by: (1) recycling a covered item for purposes of producing such item; or (2) purchasing recycling credits under a system established by the Administrator. Sets forth minimum content standards and deadlines for compliance for aluminum, glass, steel, plastics, and paper. Provides for exemptions to such requirements in cases where meeting such requirements would result in a potential hazard to human health or the environment. Prescribes penalties for violations of such requirements. Sets forth recordkeeping requirements for importers and manufacturers of covered items. Prohibits manufacturers, distributors, retailers, or importers from offering a consumer item for sale or promotional purposes if such item contains less than 90 percent product (by volume) or more than ten percent package and packing material (by volume). Exempts specified items from such requirement. Requires manufacturers or importers of products, packages, or packing material to furnish to the Administrator, a retailer, or a consumer, upon request, a certification of compliance with respect to such requirement. Prescribes penalties for violations of such requirement. Requires manufacturers, distributors, retailers, or importers of motorized vehicles (other than automobiles) or large appliances to: (1) accept any vehicle or appliance of the type sold by such persons from purchasers; or (2) assure the diversion of such items away from incinerators or landfills. Permits the disposal of household batteries only by delivery to retailers, wholesalers, or manufacturers of batteries of the same general type, regulated collection or recycling facilities, or governmental curbside collection programs. Sets forth disposal requirements for retailers, wholesalers, and manufacturers. Prohibits battery retailers, wholesalers, and manufacturers from refusing to accept batteries of the same type as the batteries sold. Requires wholesalers to remove used batteries from the place of business of the retailer. Sets forth refund requirements with respect to such batteries. Requires notices to be posted in household battery retail establishments that: (1) state that is illegal to throw away such batteries and that Federal law requires acceptance of batteries for recycling and the return of batteries to authorized recyclers or collectors; and (2) encourage the recycling of used batteries. Prohibits the sale of household batteries unless such batteries bear a label that identifies the chemical in the battery and that states the refund value and requirements for recycling and acceptance. Requires the Administrator to promulgate labeling requirements for small, button-shaped batteries. Prohibits States or local governments from enforcing labeling requirements unless identical with this Act's requirements. Prohibits the sale of a rechargeable consumer product unless: (1) the battery can be easily removed by the consumer or is contained in a battery pack separate from the product and can be easily removed; and (2) the product and the battery are both labeled in a manner that is clearly visible, that indicates that the battery must be collected separately, and that identifies the electrode used in the battery. Revises provisions concerning Federal procurement of recycled goods. Applies procurement requirements to the purchase or acquisition of items during a fiscal year if, during any of the preceding five fiscal years, the price of such items exceeded $10,000 in the aggregate. Includes the Congress within the definition of "procuring agency." Requires procuring agencies to procure only items which are composed of the highest percentage of post-consumer materials (currently, recovered materials) practicable or, in the case of items for which minimum content standards have been set, which contain no less than the required minimum content. Revises conditions under which a procuring agency may determine not to procure such items. Directs the Administrator to: (1) revise existing standards for the procurement of paper containing post-consumer materials so that the standards are at least as stringent as the minimum content requirements of title II; (2) promulgate standards for the procurement and use of containers and packaging and other goods made from aluminum, ferrous, and plastic scrap and waste glass that are as stringent as such requirements; (3) promulgate standards for the procurement and use of waste glass in the construction of paved surfaces, rubber scrap in the construction of paved surfaces, roofing, and other nonroadway applications, and compost, fertilizers, and other soil amendments made from yard and food waste; and (4) promulgate standards for at least three additional categories of items and other items, as appropriate.
United States · United States Congress · 26 November 1991
Crop-Sharing Hunger Relief Act - Amends the Internal Revenue Code to allow a deduction for charitable contributions of agricultural commodities on the surplus commodity list to tax-exempt organizations (other than certain private foundations) if the use of the property by the donee is solely for the purpose of feeding individuals in famine, disaster, or other economically depressed areas and if such use meets other specified requirements. Excludes such contribution from the definition of capital gain property for purposes of the alternative minimum tax.
United States · United States Congress · 26 November 1991
Directs the Secretary of Veterans Affairs, during the five-year period beginning on October 1, 1991, to conduct a rural mobile health care clinic program in States in which significant numbers of veterans reside in rural areas. Makes eligible for such mobile health care veterans otherwise eligible for veterans' health care who reside at least 100 miles from the nearest Department of Veterans Affairs health-care facility. Requires the Secretary to begin operation of at least three mobile health care clinics in each fiscal year of the program. Requires the Secretary to report to the Congress an evaluation of the program. Authorizes appropriations.
United States · United States Congress · 26 November 1991
Energy Efficiency and Conservation Act of 1991 - Amends the Internal Revenue Code to allow a deduction for energy conservation expenditures by an electric utility which are paid or incurred during the taxable year in connection with its trade or business as expenses which are not chargeable to the capital account.
United States · United States Congress · 26 November 1991
Amends the Internal Revenue Code to allow certain business entities to elect to use a fiscal year for tax purposes other than the required taxable year. Modifies provisions concerning required payments for such entities.
United States · United States Congress · 26 November 1991
Constitutional Amendment - Requires the Congress and the President, prior to each fiscal year, to agree on an estimate of total receipts (except those derived from borrowing) for that fiscal year by enactment of a joint single subject resolution. Prohibits outlays for that year (except those for repayment of debt principal) from exceeding this amount unless the Congress, by a three-fifths rollcall vote of each House, authorizes a specific excess of outlays over receipts. Requires a three-fifths rollcall vote of each House to increase the public debt. Directs the President to submit a balanced budget to the Congress. Requires the amount by which outlays exceed receipts to be eliminated or reduced by equal amounts of outlay reductions and revenue increases, to be approved by a majority of each House by rollcall vote. Requires any elimination by unequal amounts of outlay reductions and revenue increases to be approved by three-fifths rollcall vote of each House. Requires amounts by which receipts exceed outlays to be used for reducing the public debt. Prohibits total receipts for any fiscal year from increasing by a rate greater than the rate of increase in the gross national product in the second prior fiscal year, unless approved by a three-fifths rollcall of each House. Waives these provisions when a declaration of war is in effect. Makes this Act effective beginning with FY 1997 or with the second fiscal year beginning after its ratification.
United States · United States Congress · 26 November 1991
Waives points of order against the consideration of the conference report on H.J. Res. 157 (appropriations).
United States · United States Congress · 26 November 1991
Amends the Rules of the House of Representatives to add a new rule LII that requires, before consideration, each reported bill or amendment that establishes or increases any tax, assessment, duty, tariff, user fee, or other charge imposed upon specified cargo, persons, or vessels to be accompanied by a report setting forth: (1) the economic impact on such persons and vessels; (2) the effect on international trade; (3) the amount of revenue that will be raised; and (4) an identification of the entities that will benefit from the revenue raised and those who will be adversely affected for the first five fiscal years that the bill applies. Requires the Congressional Budget Office to compile and report to the chairman and ranking minority member of certain standing committees an itemized list of all Federal taxes, assessments, duties, tariffs, user fees, and other charges currently imposed upon such cargo, persons, and vessels.
United States · United States Congress · 25 November 1991
Petroleum Marketing Competition Enhancement Act - Amends the Petroleum Marketing Practices Act to prohibit a refiner from: (1) selling motor fuel to a customer for resale (customer) at a price higher than the refiner's adjusted retail price for the same or similar grade or quality of motor fuel sold from a direct operated outlet in the same geographic area (sale of fuel at higher prices); and (2) entering into a scheme or agreement to set, change, or maintain maximum retail prices of motor fuel, except with respect to a refiner's retail sales at its direct operated outlets. Requires that: (1) in comparing a refiner's price charged to a customer to a refiner's adjusted retail price, adjustments be made to account for differences in freight, taxes, and inspection fees, whether or not the items are separately listed as part of the price; and (2) if a refiner includes consumer credit as part of the price, an adjustment for the cost of such credit be made in comparing the prices. Sets forth enforcement provisions, including: (1) proceedings by the Attorney General (establishes fines ranging from $5,000 to $25,000 for each violation, and authorizes civil actions, equitable and other relief); (2) private civil actions (including class actions, and establishes a right to jury trial); and (3) proceedings by State attorneys general. Allows a person bringing an action to enforce provisions concerning the sale of fuel at higher prices to establish a prima facie case by showing that the refiner has sold motor fuel to a customer at a price that is higher than: (1) 94 percent of its consumer retail price per gallon (or, in the event of a sale to a branded wholesaler, 90 percent); or (2) the refiner's consumer retail price per gallon minus the most recently available average retail operating expenses per gallon (and, in the event of a sale by a refiner to a branded wholesaler, also minus the most recently available average wholesale operating expenses per gallon for the State in which the consumer retail price was charged). Specifies that: (1) the average retail and average wholesale operating expenses shall be obtained from the annual survey conducted by the relevant State, or if the State has not conducted such survey, the annual survey conducted by the Secretary of Energy (pursuant to this Act); and (2) the prima facie case may be overcome by a preponderance of evidence that the refiner's actual retail and the actual wholesale operating expenses, if applicable, are less than the average operating expenses presented by the plaintiff to establish the prima facie case. Directs the Secretary to conduct an annual survey to determine the average retail and average wholesale operating expenses per gallon for the petroleum industry. Permits a State or State agency to authorize an annual State survey to reflect local conditions with respect to motor fuels sold to the public in the State. Directs that a survey regarding: (1) actual retail operating expenses be based on all direct and indirect expenses attributable to the sale of a gallon of motor fuel to the public by direct and nondirect operated outlets; and (2) wholesale operating expenses be based on all direct and indirect expenses attributable to the wholesale sale of a gallon of motor fuel by a refiner or a branded wholesaler to a branded dealer.
United States · United States Congress · 25 November 1991
Tax Extension Act of 1991 - Title I: 6-Month Extension of Certain Expiring Tax Provisions - Amends the Internal Revenue Code to extend for six months the following expiring provisions: (1) the rules on allocating research and experimental expenditures in determining income from sources within or without the United States; (2) the credit for increasing research activities; (3) the tax exclusion for employer-provided educational assistance; (4) the tax exclusion for employer-provided group legal services plans; (5) the targeted jobs credit; (6) the energy investment credit for solar and geothermal property; (7) the low-income housing credit; (8) the authority to issue mortgage revenue bonds and mortgage credit certificates; (9) the authority to issue qualified small issue bonds to finance manufacturing facilities and farm property; (10) the itemized deduction for health insurance costs of self-employed individuals; (11) the credit for clinical testing expenses for certain drugs for rare diseases or conditions; and (12) the tax credit for charitable contributions of appreciated tangible property. Title II: Modification to Corporate Estimated Tax Provisions - Provides for a temporary increase (taxable years beginning after 1991 and before 1997) in the amount of installment payments in the case of corporations that underpay estimated taxes.
United States · United States Congress · 25 November 1991
Medicaid Voluntary Contribution and Provider-Specific Tax Amendments of 1991 - Amends title XIX (Medicaid) of the Social Security Act to provide that, for purposes of determining Federal payments for State Medicaid expenses, the total amount expended under a State plan during a fiscal year as: (1) medical assistance shall be reduced by the sum of any revenues received by the State during the fiscal year from provider-related donations, other than bona fide provider-related donations and certain other donations, health care related taxes, other than broad-based health care related taxes, a broad-based health care related tax, if there is in effect a hold harmless provision with respect to the tax, or broad-based health care related taxes to the extent the amount of such taxes collected exceeds the greater of 25 percent or the State base percentage of the non-Federal share of the total amount expended under the State plan during the State fiscal year; and (2) administrative expenditures shall be reduced by the sum of any revenues received by the State during a fiscal quarter from such other donations, to the extent the amount of such donations exceeds ten percent of the amount expended under the State plan during the fiscal year for authorized administrative purposes. Repeals the prohibition against limiting Federal payments under Medicaid to disproportionate share hospitals. Limits aggregate payment adjustments for disproportionate share hospitals to 12 percent of the total Medicaid expenditures for a fiscal year. Prohibits the use of disproportionate share payment adjustments to hold health care providers harmless for taxes. Limits the authority to restrict disproportionate share hospital designations. Sets forth reporting requirements.
United States · United States Congress · 25 November 1991
Amends the Internal Revenue Code to allow a tax credit for a percentage of contributions to qualified cooperative research organizations for qualified cooperative research expenditures. Coordinates such credit with the credit for clinical testing expenses for certain drugs for rare diseases or conditions and the deductions for certain expenses for which credits are allowable.
United States · United States Congress · 25 November 1991
Administrative Law Judge Corps Act - Establishes an Administrative Law Judge Corps to be comprised of all current administrative law judges. States that the chief administrative law judge shall be the chief administrative officer of the Corps as well as its presiding judge. Specifies the qualifications for chief judge. States that such judge shall be appointed by the President, with the advice and consent of the Senate. Directs the chief judge to submit a written report to the President and the Congress at the end of each fiscal year concerning the business of the Corps during the preceding fiscal year. Establishes eight divisions within the Corps, with each division headed by a division chief judge appointed by the President, with the advice and consent of the Senate. Identifies the divisions and their respective areas of jurisdiction. Specifies qualifications required for division chief judges. States that the Corps' policymaking body shall be the Council of the Corps comprised of the chief judge and the division chief judges. Authorizes the Council to: (1) assign judges to divisions and to transfer or reassign judges from one division to another; (2) appoint persons as administrative law judges and members of the Corps; (3) file charges against an administrative law judge; (4) prescribe certain rules of practice and procedure for proceedings before the Corps; (5) issue rules and regulations for the efficient conduct of the Corps; and (6) perform other administrative functions. Directs the Council to appoint new judges from a register maintained by the Office of Personnel Management. Confers jurisdiction upon members of the Corps to adjudicate cases under specified sections of the Administrative Procedure Act. Requires cases arising under such sections to be referred to the Corps. Directs the Council to issue regulations for assigning such cases. Requires guidelines for the removal and discipline of administrative law judges. Establishes a Complaints Resolution Board within the Corps to recommend action upon complaints against the official conduct of judges. Details the membership of such Board and the procedures to be followed. Declares Board proceedings and the contents of complaints to be privileged and confidential. Exempts documents and reports considered by the Board from the disclosure and publication requirements of the Freedom of Information Act. Exempts the Board from compliance with the public meeting requirements of specified Federal law. Directs the Corps' chief administrative law judge to study the various types of agency review to which decisions of administrative law judges are subject. Sets guidelines for such studies and directs the Council to report the findings of such studies to the President and the Congress. Authorizes appropriations.
United States · United States Congress · 25 November 1991
Amends Federal law to allow payments for five fiscal years after the acquisition of lands by the U.S. Government to be administered by the Secretary of the Interior (Secretary) through the Bureau of Land Management in addition to those made under the payment-in-lieu-of-taxes program. (Current law allows such additional payments for lands acquired for the National Park System or the National Forest Wilderness Areas.) Requires the Secretary to: (1) review the status of the acquired lands during the fifth year of such payment and every tenth year thereafter, so long as the parcel remains in Federal ownership, to determine whether it should continue in such ownership and if the benefits of it outweigh the costs to local government; (2) develop criteria for making such determination; and (3) inform the unit of general local government having property tax jurisdiction over such parcel of the draft decision and the basis of the determination, prior to making a final decision pursuant to the review. Requires an annual payment to be made to such local government in accordance with this Act and under specified conditions if the Secretary determines that the parcel should continue in Federal ownership. Directs the Secretary to dispose of the parcel in accordance with the Federal Property and Administrative Services Act of 1949 if such parcel is no longer needed for Federal purposes.
United States · United States Congress · 25 November 1991
Small Business Health Care Reform Act of 1991 - Title I: Improvements in Health Insurance Affordability for Small Employers - Amends the Internal Revenue code to raise from 25 to 100 percent the deduction allowed to self-employed individuals for health insurance premiums and makes the deduction permanent. Directs the Secretary of Health and Human Services (the Secretary) to make grants to up to 15 States for the establishment and operation of small employer health insurance purchasing programs. Permits grant funds to be used to finance administrative costs associated with developing and operating a group purchasing program for small employers. Authorizes appropriations. Title II: Improvements in Health Insurance for Small Employers - Amends the Social Security Act to add a new title, Title XXI: Standards for Small Employer Health Insurance and Certification of Managed Care Plans. Directs the Secretary to develop standards concerning requirements for health insurance plans for small employers. Requires such plans to provide for: (1) guaranteed eligibility; (2) guaranteed availability; and (3) guaranteed renewability. Prohibits: (1) an insurer from refusing to renew or terminate a plan, except for nonpayment of premiums, fraud, or failure to maintain minimum participation rates; and (2) for certain services, discrimination based on health status. Sets limits controlling the variation of premium charges permitted among all small employers insured by an insurer. Requires the full disclosure of an insurer's rating practices. Requires a health insurance plan for small employers to offer: (1) both a standard benefit package and basic benefit package; and (2) a managed care option, if the insurer also offers such an option to other employers. Provides, under both the standard and basic package, for coverage of: (1) inpatient and outpatient hospital care; (2) inpatient and outpatient physician services; (3) diagnostic tests; and (4) preventive services. Provides, in addition, under the standard plan: (1) for the coverage of certain mental health care; (2) that, except as specified, there will be no limits on the amount, scope, or duration of benefits, and (3) for specified limits on deductibles, copayment, coinsurance, and out-of-pocket expenses. Provides under the basic plan that: (1) premiums, deductibles, copayments, or other cost-sharing may be imposed; and (2) there shall be an out-of-pocket limit. Amends the Internal Revenue Code to impose an excise tax of 25 percent of gross premiums on the issuer of any health insurance plan to a small employer if the plan does not meet the requirements of title XXI. Sets forth study and reporting requirements. Title III: Improvements in Portability of Private Health Insurance - Imposes an excise tax of $100 per day, with respect to a covered individual, on a group health plan for its failure to provide coverage for a preexisting condition, subject to stated exceptions. Title IV: Health Care Cost Containment - Establishes a Health Care Cost Commission which shall report annually to the President and the Congress on national health care costs. Authorizes appropriations. Requires the Secretary of Health and Human Services, under title XXI of the Social Security Act, to establish a process for the certification of managed care plans and of utilization review programs. Sets forth requirements for certification. Amends the Public Health Service Act to direct the Administrator of the Agency for Health Care Policy and Research to develop outcomes research and practice parameters for mental health services, including at least the diagnosis and treatment of childhood attention deficit syndrome disorders and manic depression. Amends Part A (General Provisions) of title XI of the Social Security Act to authorize appropriations for research outcomes of health care services and procedures. Mandates development of uniform claims forms for use by beneficiaries and health care providers in submitting claims under group health plans and titles XVIII (Medicare) and XIX (Medicaid) of the Social Security Act. Amends the Public Health Service Act to include entities receiving Federal funds under provisions relating to migrant health centers, community health centers, or health services for the homeless, and officers, employees, or contractors of such entities who are licensed health care practitioners, in the coverage of provisions regulating civil actions for injury resulting from medical or related functions against commissioned officers or employees of the Public Health Service. Subrogates to the United States any insurance claim such an entity or person has. Prohibits grants under provisions relating to migrant or community health centers or health services for the homeless unless the applicant has: (1) implemented policies and procedures to assure against malpractice; (2) reviewed the professional credentials, claims history, and other information regarding its licensed health care practitioners; and (3) no history of claims against it under such provisions relating to officers and employees of the Public Health Service, or has cooperated with the Attorney General in defending against such claims and has taken corrective action. Empowers the Attorney General, if certain conditions are met, to determine that an individual practitioner shall not be deemed a Public Health Service employee for purposes of these provisions. Prohibits hospitals from denying admitting privileges to an otherwise qualified health care provider who is an officer, employee, or contractor of such an entity. Title V: Medicare Prevention Benefits - Amends part B (Supplementary Medical Insurance Benefits for the Aged and Disabled) of title XVIII (Medicare) of the Social Security Act to establish frequency and payment limits for screening for fecal-occult blood tests and screening flexible sigmoidoscopies. Amends part C (Miscellaneous Provisions) of title XVIII to provide coverage for tetanus-diphtheria booster and its administration. Provides Medicare coverage for well-child services which is to include routine office visits, immunizations, laboratory tests, and preventive dental care. Expands the coverage of a screening mammography to provide for one such screening annually for all covered women over age 49. Directs the Secretary to establish and provide for a series of ongoing demonstration projects which provide coverage for specified preventive services, including: (1) glaucoma screening; (2) cholesterol screening; (3) osteoporosis screening and treatment; (4) screening services for pregnant women; (5) assessments for individuals beginning at age 65 or 75; and (6) other appropriate services. Authorizes appropriations. Directs the Director of the Office of Technology Assessment to study and report concerning the development of a process for the regular review for the consideration of coverage of preventive services under Medicare.
United States · United States Congress · 25 November 1991
Tax Extension Act of 1991 - Title I: 6-Month Extension of Certain Expiring Tax Provisions - Amends the Internal Revenue Code to extend for six months the following expiring provisions: (1) the rules on allocating research and experimental expenditures in determining income from sources within or without the United States; (2) the credit for increasing research activities; (3) the tax exclusion for employer-provided educational assistance; (4) the tax exclusion for employer-provided group legal services plans; (5) the targeted jobs credit; (6) the energy investment credit for solar and geothermal property; (7) the low-income housing credit; (8) the authority to issue mortgage revenue bonds and mortgage credit certificates; (9) the authority to issue qualified small issue bonds to finance manufacturing facilities and farm property; (10) the itemized deduction for health insurance costs of self-employed individuals; (11) the credit for clinical testing expenses for certain drugs for rare diseases or conditions; and (12) the tax credit for charitable contributions of appreciated tangible property. Title II: Modification to Corporate Estimated Tax Provisions - Provides for a temporary increase (taxable years beginning after 1991 and before 1997) in the amount of installment payments in the case of corporations that underpay estimated taxes.
United States · United States Congress · 25 November 1991
Amends the Internal Revenue Code to exclude from gross income qualified interest to the extent that the principal amount on which the interest is earned does not exceed $50,000.
United States · United States Congress · 23 November 1991
Access to Health Care for All Americans Act of 1991 - Title I: Access and Affordability of Health Insurance for Small Employers - Amends the Internal Revenue Code to allow a deduction of 100 percent (currently, 25 percent) of the health insurance costs of self-employed individuals and to remove provisions terminating on a specified date the deductibility of such costs. Imposes a tax on insurers who fail to meet certain requirements regarding accident and health contracts for eligible small employers. Includes in those requirements issuance of contracts providing benefits identical to Medplan core benefits and contracts providing benefits identical to Medplan standard benefits. Sets forth pricing and marketing requirements. Requires that the contracts be guaranteed issue. Requires core and standard benefits to include: (1) inpatient and outpatient hospital services; (2) inpatient and outpatient surgical services; (3) inpatient and outpatient physicians' services; (4) diagnostic and screening services; (5) prenatal care; (6) ambulance services; and (7) durable medical equipment. Requires, in addition, that standard benefits include: (1) inpatient or outpatient treatment for a mental disorder; and (2) inpatient and outpatient treatment of a chemical dependency disorder. Limits deductibles, out-of-pocket expenses, and copayments. Requires guaranteed eligibility. Regulates preexisting condition limitations. Requires guaranteed renewability. Sets forth rating, disclosure, and recordkeeping requirements. Allows the Secretary of Health and Human Services to enter into an agreement with any State to apply State standards instead of the requirements of this Act if the Secretary determines that the State standards will carry out the purposes of this Act. Prohibits any such agreement from waiving the requirement of offering contracts with benefits identical to Medplan core benefits and contracts with benefits identical to Medplan standard benefits. Defines "eligible small employer" to mean those with between one and 50 employees. Preempts any provision of State law: (1) requiring any employer member of a qualified small employer purchasing group to offer any services, category of care, or services of any class or type of provider; (2) requiring any provider of insurance to pay a tax on premiums received from members of such a group; or (3) restricting certain aspects of managed care. Title II: Health Care Cost Control - Subtitle A: Encouraging Managed Care Plans - Mandates development of recommended standards regarding the benefits, coverage, and delivery systems provided under managed care plans, as well as the standards by which managed care entities operate. Establishes the Managed Care Advisory Committee. Preempts, with regard to managed care plans, provisions of State law relating to: (1) reimbursement rates or selective contracting; (2) differential financial incentives; (3) utilization review methods; or (4) benefits. Subtitle B: Medical Malpractice Reform - Chapter 1: Definitions and Findings - Sets forth definitions and findings with regard to this subtitle. Chapter 2: Expedited Medical Malpractice Settlements - Allows any claimant to bring a civil action for damages against a person for harm caused during the provision of medical care under State law, except as superseded by this chapter. Provides, in certain circumstances, for recovery of attorney's fees by the prevailing party if the opposing party failed to accept an offer of settlement. Chapter 3: Alternative Dispute Resolution Procedures - Establishes the Alternative Dispute Resolution Board of Advisors to advise the Secretary of Health and Human Services on the establishment of a model voluntary alternative dispute resolution (ADR) program. Mandates a program to encourage States to develop and implement voluntary ADR procedures that meet the requirements of this subtitle. Requires a State which does not adopt its own procedures to adopt the model system. Allows a claimant or defendant to offer to proceed with an ADR procedure. Requires assessment of attorney's fees and costs against a recipient of such an offer who refuses to proceed if the refusal was unreasonable or not in good faith. Creates a rebuttable presumption that the refusal was unreasonable and not in good faith. Chapter 4: Uniform Standards for Medical Malpractice Cases - Applies this chapter to any medical malpractice action in any Federal or State court and any medical malpractice claim resolved through an ADR system. Limits: (1) lump sum payments for future losses; (2) noneconomic damages; and (3) attorney's fees. Makes the liability of each defendant for noneconomic damages several and not joint. Sets forth time limits. Requires proof of malpractice by clear and convincing evidence in cases related to delivery of a baby when the health care professional did not previously provide prenatal care to the claimant (sometimes referred to as "drop in deliveries"). Chapter 5: Uniform Disciplinary Reforms - Requires States to comply with this chapter. Requires each State to: (1) allocate all fees for licensing or certification of each type of health care practitioner to the State agencies responsible for the conduct of licensing and disciplinary actions regarding that type of practitioner; and (2) allow the general public to be represented on State practitioner disciplinary boards. Prohibits monetary liability on the part of any individual serving on a State disciplinary board. Requires each State to: (1) have in effect a statewide risk management program; and (2) establish a health care disciplinary trust fund. Requires all punitive damages from all medical malpractice and medical products civil actions to be transferred to the fund. Mandates use of fund amounts to provide additional resources to the boards and to provide additional resources for State consumer protection activities. Chapter 6: Medical Products - Limits whether punitive damages, otherwise permitted by applicable law, may be awarded against a health care producer (defined as a designer, manufacturer, producer, or seller of a drug or device) in certain circumstances and, if so, specifies that specified evidence may be considered in determining the amount of the damages. Makes approval of a drug or device by the Food and Drug Administration an absolute defense to a claim of strict liability. Chapter 7: Community Health Centers - Amends the Public Health Service Act to mandate a grant to an entity that represents recipients of grants under provisions relating to migrant and community health centers for the establishment of a nationwide risk retention group as provided for in the Liability Risk Retention Act of 1986. Requires that all such centers become members in the group and purchase the professional liability insurance offered by the group. Authorizes appropriations to carry out provisions relating to the group. Requires amounts saved by centers as a result of the group to be used for additional services by the centers and to defend against medical malpractice claims arising from center services. Authorizes appropriations to carry out specified provisions relating to the centers. Chapter 8: Miscellaneous Provisions - Provides for severability and for compliance deadlines. Title III: Rural Health Improvement Initiatives - Amends title XVIII (Medicare) of the Social Security Act to direct the Secretary of Health and Human Services and the Prospective Payment Assessment Commission to each submit to the Congress a report recommending a methodology for the elimination of the system of determining separate average standardized amounts for hospitals in large urban, other urban, or rural areas. Amends the Public Health Service Act to modify priorities for awarding National Health Service Corps scholarship and loan repayment contracts. Amends the Internal Revenue Code to exclude from gross income repayment under the National Health Service Corps Loan Repayment Program. Amends the Public Health Service Act to authorize appropriations to carry out specified provisions relating to area health education centers. Authorizes competitive grants for networks among rural and urban health care providers to preserve and share health care resources and enhance the quality and availability of health care in rural areas. Allows the networks to be statewide or regional. Authorizes appropriations. Amends the Internal Revenue Code to allow a tax credit for certain health professionals providing services in rural health professional shortage areas during periods when they are not receiving scholarships or loan repayments under National Health Service Corps programs. Allows, with regard to elections to expense depreciable business assets, a higher aggregate cost to be taken into account for rural health care property in a rural health professional shortage area. Allows a deduction for a limited amount of the interest paid on medical education loans by an individual performing services under an agreement with an applicable rural community to perform professional services in the community. Authorizes use of the deduction in computing adjusted gross income. Amends the Public Health Service Act to authorize competitive grants for the development and implementation of a plan for mental health outreach programs in rural areas. Authorizes appropriations. Title IV: Improved Access to Long-Term Care - Subtitle A: Long-Term Care Insurance Promotion - Directs the Secretary of Health and Human Services to establish a procedure for the certification of health insurance policies for the elderly as meeting minimum standards and requirements, including: (1) meeting or exceeding the National Association of Insurance Commissioners Model Act Standards; (2) guaranteed renewability; (3) limited exclusion of preexisting conditions; (4) a specified period during which purchasers may rescind their purchase; and (5) simplified language. Mandates a study and report to the Congress on health insurance policies for the elderly. Amends the Internal Revenue Code to allow a credit for a percentage of qualified long-term care premiums paid. Mandates: (1) an agreement between the Secretary of the Treasury and each State for the advance payment to certain individuals of the tax credit in the form of certificates usable for the purchase of long-term care insurance; and (2) a program to inform the public of the availability of the credit and filing procedures. Excludes distributions from qualified retirement plans, when used by certain individuals to pay for long-term care insurance contracts, from provisions imposing an additional tax on early distributions from such plans. Prohibits recognizing a gain or loss from the exchange by certain individuals of a life insurance, endowment, or annuity contract for a long-term care insurance contract. Subtitle B: Other Provisions Relating to Long-Term Care - Amends the Internal Revenue Code to exclude from gross income any distribution from an individual retirement plan used to pay premiums for any qualified long-term health insurance policy. Requires any amount paid under a life insurance contract on the life of an insured who is terminally ill, has a dread disease, or has been permanently confined to a nursing home to be treated as an amount paid by reason of the death of the insured. Requires, for provisions relating to definitions and special rules involving life insurance companies, references to life insurance to be treated as including a reference to a terminal illness or dread disease rider, defined as a provision of a life insurance contract which provides for payments to or for the benefit of an insured upon the insured becoming a terminally ill individual or incurring a dread disease. Amends provisions defining "life insurance contract" to include a terminal illness or dread disease rider or any qualified long-term care rider in the definition of "qualified additional benefits."
United States · United States Congress · 23 November 1991
Medicaid Voluntary Contribution and Provider-Specific Tax Amendments of 1991 - Amends title XIX (Medicaid) of the Social Security Act to provide that, for purposes of determining Federal payments for State Medicaid expenses, the total amount expended under a State plan during a fiscal year as: (1) medical assistance shall be reduced by the sum of any revenues received by the State during the fiscal year from provider-related donations, other than bona fide provider-related donations and certain other donations, health care related taxes, other than broad-based health care related taxes, a broad-based health care related tax, if there is in effect a hold harmless provision with respect to the tax, or broad-based health care related taxes to the extent the amount of such taxes collected exceeds the greater of 25 percent or the State base percentage of the non-Federal share of the total amount expended under the State plan during the State fiscal year; and (2) administrative expenditures shall be reduced by the sum of any revenues received by the State during a fiscal quarter from such other donations, to the extent the amount of such donations exceeds ten percent of the amount expended under the State plan during the fiscal year for authorized administrative purposes. Repeals the prohibition against limiting Federal payments under Medicaid to disproportionate share hospitals. Limits aggregate payment adjustments for disproportionate share hospitals to 12 percent of the total Medicaid expenditures for a fiscal year. Prohibits the use of disproportionate share payment adjustments to hold health care providers harmless for taxes. Limits the authority to restrict disproportionate share hospital designations. Sets forth reporting requirements.
United States · United States Congress · 23 November 1991
Income Tax Reduction and Economic Growth Act of 1991 - Amends the Internal Revenue Code to reduce the tax rate on individuals. Phases in such rate reductions beginning in 1992 through 1996. Modifies the withholding tables to reflect such reductions.
United States · United States Congress · 22 November 1991
Provides that up to one-half of the total amount collected or recovered in a fiscal year as reimbursement from third parties for care and services furnished by a Department of Veterans Affairs medical facility shall be available for the following three fiscal years for the provision of direct patient care at such facility.
United States · United States Congress · 22 November 1991
Long-Term Care Family Protection Act of 1991 - Title I: Home And Community Care And Nursing Facility Care Under The Medicare Program - Amends title XVIII (Medicare) of the Social Security Act to establish an entitlement under a new part C for payment for home and community care and nursing facility care for individuals determined by a long-term care management agency to be eligible for such care. Sets forth eligibility rules requiring individuals to receive an assessment and be certified as a chronically dependent individual in order to receive part C benefits. Creates in the Treasury the Federal Long-Term Care Trust Fund (Fund) and appropriates to it amounts attributable to additional revenue resulting from this Act. Pays amounts from the Fund for the expenses of providing home and community care. Requires such amounts to be determined under a fee schedule or other prospectively determined reimbursement mechanism established and annually adjusted by the Secretary of Health and Human Services. Requires the fee schedule or reimbursement mechanism to provide for uniform national payment rates, adjusted for area differences in wage levels. Establishes monthly payment limitations with respect to long-term home and community care provided to chronically dependent individuals and dependent children and applies such limitations on an average basis with respect to such care furnished over any period of four consecutive months. Requires the Secretary, before the beginning of each calendar year, to estimate, for nursing facilities located in each State, the State average per diem payment rates that would apply for nursing facility care in the State on a full-time basis in the year if there were no reduction for coinsurance under new part C. Pays a specified amount from the Fund for the daily expenses of providing nursing facility care after applicable copayment requirements have been met. Makes available Fund amounts to carry out the functions of the Long-Term Advisory Council. Authorizes the appropriation of additional sums for the Fund for home and community care, nursing facility care, and long-term care advisory council expenditures. Defines "home care agency." Makes various conforming and miscellaneous amendments, including amendments with respect to entitlement to benefits of social security beneficiaries and dependent children under title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act, to include appropriate references to nursing facilities and home care agencies, the long-term care benefits under new part C, and the Fund. Amends the Railroad Retirement Act of 1974 to include home and community care and nursing facility care. Makes available the hearing and judicial review procedures for appeals of Medicare part A (Hospital Insurance) benefits to persons appealing a negative certification or any other determination with respect to a claim for part C benefits. Title II: Assuring Self-Financing of Long-Term Care Benefits And Quality Assurance - Amends the Medicare program to direct the Secretary, in consultation with the Long-Term Care Advisory Council, to estimate the amounts transferable to the Fund and the amounts expected to be expended during the succeeding fiscal year for home and community care. Provides that if the Secretary estimates that a deficit exists, the amount payable for home and community care shall be reduced by a copayment amount (no more than five percent of the national average daily payment rate for home and community care) necessary to reduce the amount of the deficit by one-half. Directs the Secretary to promulgate a long-term home and community care consumers' bill of rights that may be asserted by the consumer or the consumer's representative. Specifies the rights which such bill of rights must recognize as the rights of long-term home and community care consumers. Directs the Secretary to promulgate regulations: (1) making payment for the provision of long-term home and community care services contingent upon the home health agency's compliance with the home and community care consumer's bill of rights and with other specified requirements; (2) making payment for the provision of case management services contingent upon the long-term care management agency's compliance with the home and community care consumer's bill of rights and with other specified requirements; (3) which establish procedures for surveying long-term care management agencies regarding compliance with conditions of participation; and (4) under which certain peer review organizations shall monitor the provision of home health services and long-term home and community care. Directs the Secretary to establish a Consumer Board to monitor the review activities of peer review organizations. Requires peer review organizations to establish and operate statewide toll-free hotlines for receiving questions and complaints from home and community care consumers, home and community care providers, and other interested persons concerning home and community care quality issues. Requires the Secretary to require peer review organizations to assist home and community care consumers in the resolution of problems related to the quality of home and community care services and case management services. Requires each State to establish and appoint members to a community advisory board for each long-term care management agency to monitor the activities of that agency. Directs the Secretary to develop and implement: (1) methods for monitoring the continuity of care provided to long-term home and community care consumers throughout episodes of illness and across care settings; (2) outcome-oriented criteria for use in determining quality assurance in long-term home and community care services; (3) a range of intermediate sanctions and procedures implementing such sanctions to be applied to long-term care management agencies providing case management services for failing to comply with this Act. Directs the Secretary to: (1) encourage States to develop policies and procedures for the licensing of home health agencies; (2) gather information relating to activities of States in implementing licensing policies and procedures; and (3) issue a biannual report which summarizes such information. Establishes the Long-Term Care Advisory Council to: (1) assist the Secretary in assuring the prompt and efficient implementation of the new part C; (2) review regularly the implementation of such part; and (3) recommend to the Secretary and the Congress any needed changes or refinements to such part or regulations promulgated to implement such part. Requires the Secretary to conduct studies on quality assurance measures for long-term home and community care services provided under new part C. Directs the Secretary to prepare and file an annual report with the Congress regarding the nature and performance during the preceding fiscal year of the home and community care quality assurance system established above. Authorizes appropriations. Title III: Financing Of Long-Term Care - Amends the OASDI program to provide that, notwithstanding any provision of the Social Security Act or the Internal Revenue Code of 1986, there is no limit on the amount of an individual's net earnings from self-employment or remuneration for employment that is subject to the hospital insurance tax. Amends the Internal Revenue Code to increase OASDI taxes beginning in 1993. Title IV: Medicare Buy-In For Individuals With Disabilities - Amends the Medicare program to: (1) permit individuals with disabilities to purchase Medicare part A hospital insurance coverage during the 24-month waiting period for Medicare entitlement without being enrolled under Medicare part B (Supplementary Medical Insurance); (2) permit individuals with disabilities not entitled to long-term care benefits to buy into Medicare to obtain such benefits; and (3) set forth provisions for determining the premiums for such individuals.
United States · United States Congress · 22 November 1991
Sustainable Energy Transition Act of 1991 - Title I: Sustainable Energy Transition Strategies - Requires each State or regional consortium formed under this Act to prepare and submit to the Secretary of Energy a sustainable energy transition strategy. Prescribes general contents of such a strategy. Authorizes the States to form regional consortia to develop a strategy. Title II: Substainable Energy Transition Trust Fund - Subtitle A: Tax and Trust Fund Provisions - Amends the Internal Revenue Code to: (1) repeal the passive loss exemption to the alternative minimum income tax with respect to working interests in oil and gas property; (2) phase-out the depletion allowance for oil, gas, and coal production; (3) impose a phased-in carbon-content excise tax upon the production or importation of specified energy sources; and (4) establish the Sustainable Energy Transition Trust (SETT) Fund to provide financial assistance to participating States and consortia members. Subtitle B: Distribution and Use of Funds - Outlines a SETT fund allocation and administration scheme consisting of a Designated, an Incentive, and a Support Fund. Prescribes criteria for State receipt of moneys from such funds. Directs the Secretary to establish a nonpartisan advisory committee (the Transition Fund Advisory Board) to advise on implementation of this Act. Title III: Energy Transition Information Clearinghouse - Establishes an Energy Transition Information Clearinghouse within the Energy Information Administration of the Department of Energy. Funds such Clearinghouse with allocations from the Trust Fund. Title IV: Research and Training - Directs the Secretary to: (1) support State energy research and development efforts in the area of renewable energy and energy efficiency; (2) promote the establishment of regional research and development councils; (3) review and revise Department of Energy research activities in order to designate appropriate regional research centers to support State activities; and (4) support certain education and training programs for energy efficiency and renewable energy technologies in community colleges and vocational-technical institutions. Title V: State and Regional Standards - Amends the Motor Vehicle Information and Cost Savings Act to permit the States to adopt incentive programs for the purchase of more energy efficient automobiles. Authorizes the States or regional consortia to adopt stricter-than-Federal energy efficiency standards for products found by the State or consortium to use a significant amount of energy. Title VI: Authorization of Appropriations - Authorizes appropriations.
United States · United States Congress · 22 November 1991
New Columbia Admission Act - Declares the State of New Columbia (presently, the District of Columbia) to be a State of the United States of America. Admits New Columbia into the Union on an equal footing with the other States in all respects. Reserves Federal title to certain lands and property, the National Capital Service Area. Directs the Governor to submit the Governor's request regarding the amount of an annual Federal payment to the Congress not less than seven months before the beginning of a fiscal year for which a request is made. Requires the request to contain a report on services rendered to the Federal Government, potential revenues lost because of the presence of the Federal Government, and potential revenues gained because of the presence of the Federal Government. Sets forth election protocol for popular ratification of statehood. Provides for election of one member of the House of Representatives as well as two Senators. Maintains the laws that were territorially in effect. Continues any law suits already pending in District of Columbia courts. Establishes a Statehood Transition Commission.
United States · United States Congress · 22 November 1991
Western Shoshone Claims Disbursement Act - Directs the Secretary of the Interior to establish a judgment roll to apportion and distribute certain funds awarded to Western Shoshone Indians of Nevada on a per capita basis among a distributee, members of certain tribes, and their descendants. Sets forth procedures to establish the judgment roll and to distribute such funds. Exempts such funds from Federal, State, or local income tax. Prohibits: (1) the funds from being considered as income or resources used as the basis for denying or reducing the financial assistance or benefits to any person or household participating in any Federal, State, or local program; (2) discrimination by a tribe or band against any distributee who participates in the distribution of the funds by denying such person or relative of such person any benefits or opportunity available from such tribe or band to other persons who do not participate; and (3) the receipt of such funds as construing a waiver of any existing treaty or State compact rights or as a sale of ancestral lands. Declares that such funds are compensation for past damages. Prohibits executive order reservations set aside for the Western Shoshone Indians from being diminished by this Act and confirms them effective with their respective dates.
United States · United States Congress · 22 November 1991
Title I: High Seas Large-Scale Driftnet Fishing - Requires: (1) publication of a list of countries that conduct, or do not prohibit their nationals from conducting, large-scale driftnet fishing beyond the exclusive economic zone of any country; (2) barring from leaving or entering U.S. ports any large-scale driftnet fishing vessel registered in such countries; and (3) prohibition of importation from those countries of shellfish, fish and fish products, and sport fishing equipment. Mandates certification under the Fishermen's Protective Act of 1967 of any country: (1) for which that import prohibition is insufficient to terminate such fishing; or (2) that retaliates against the United States because of that import prohibition. Title II: Fisheries Conservation Programs - Amends the Fisherman's Protective Act of 1967 to authorize, when certification is made under the Act, a prohibition on the importation of any products (currently, of fish products or wildlife products) from the offending country. Adds references to the District of Columbia and territories or possessions of the United States to the definition of "United States" under the Act. Removes provisions defining "taking" of wildlife products to include certain conduct whether or not the conduct is legal under the laws of the offending country. Mandates a memorandum of understanding between the Secretary of the Department in which the Coast Guard is operating, the Secretary of Commerce, and the Secretary of Defense regarding increasing the effectiveness of enforcement of domestic laws and international agreements that conserve and manage living marine resources of the United States. Declares it to be U.S. policy to address environmental issues during multilateral, bilateral, and regional trade negotiations. Mandates certain actions by the U.S. Trade Representative regarding environmental concerns and the General Agreement on Tariffs and Trade (GATT) and other trade negotiations. Title III: Extension of Fish and Seafood Promotion Act and Other Matters - Amends the Fish and Seafood Promotion Act of 1986 to extend the termination date of the National Fish and Seafood Promotion Council. Authorizes appropriations from the Fisheries Promotional Fund for specified activities of the Council. Requires the Council to carry out a consumer education and marketing and promotion program to encourage the consumption of sockeye salmon. Amends Federal law (commonly known as the Saltonstall-Kennedy Act) to authorize transfers from a specified fund to the Fisheries Promotion Fund in certain fiscal years. Declares that it is the sense of the Congress that harvesters and processors of sockeye salmon should begin negotiations well in advance of the fishing season for sockeye salmon regarding the price to be paid to the harvesters during that season.
United States · United States Congress · 22 November 1991
Low-Income Housing Revitalization Act - Amends Internal Revenue Code (IRC) provisions relating to the low-income housing credit to increase the credit from four percent to nine percent with respect to new buildings that are federally subsidized. Extends the low-income housing credit permanently. Amends IRC accounting provisions to exempt low-income housing credit activities from limitations on passive losses. Revises the accelerated cost recovery system in connection with low-income residential rental property to reduce the applicable recovery period from 27.5 to 20 years. Disallows an income tax deduction for any expense relating to residential rental units unless such units are suitable for occupancy. Excludes deductions for business expenses, interest on indebtedness, and taxes from calculations to determine the passive loss limitation in connection with rental real estate activity relating to a qualified low-income housing project in which a noncorporate taxpayer actively or materially participates.
United States · United States Congress · 22 November 1991
Adopted Children Health Insurance Fairness Act of 1991 - Amends the Internal Revenue Code to deny the deduction for expenses paid by an employer for a group health plan if the plan discriminates against adopted children.
United States · United States Congress · 22 November 1991
Amends the Internal Revenue Code to exempt charitable organizations from wagering taxes.
United States · United States Congress · 22 November 1991
Amends the Internal Revenue Code to impose an excise tax on the production or importation of asbestos.
United States · United States Congress · 22 November 1991
Middle Income Tax Relief Act of 1991 - Allows individuals a deduction of 50 percent of the net capital gain from assets held for at least one year. Restricts such deduction: (1) to a lifetime limitation of $400,000; and (2) to taxpayers whose adjusted gross income does not exceed $200,000. Requires the substitution of the indexed basis of property for its adjusted basis in determining qualified gain from the sale or exchange of real property. Disallows such deduction in computing the alternative minimum tax. Increases the income tax rate for certain high-income individuals.
United States · United States Congress · 22 November 1991
Resolution Trust Corporation Refinancing, Restructuring, and Improvement Act of 1991 - Title I: Resolution Trust Corporation Refinancing - Amends the Federal Home Loan Bank Act to provide additional interim funding for the Resolution Trust Corporation (RTC) until April 1, 1992. Amends the Federal Deposit Insurance Act to modify the terms under which the RTC shall be appointed receiver of a failed depository institution by the Director of the Office of Thrift Supervision. Amends the Federal Home Loan Bank Act to extend the receivership duties of the RTC. Title II: Restructuring and Improvement of the Resolution Trust Corporation - Modifies the guidelines for staffing the RTC. Establishes the office of chief executive officer of the RTC to be appointed by the President with the advice and consent of the Senate. Directs the Oversight Board to review overall strategies, policies, and goals established by the RTC for its activities. (Currently the Oversight Board establishes such strategies and goals.) Declares that the RTC shall be managed by its Board of Directors. Outlines the powers of the chief executive officer of the RTC. Title III: Minorities, Women, and Small Business Provisions - Sets forth guidelines for increased participation of minorities and women in the contracting process applied by the RTC. Authorizes the RTC to make available to any minority or women's depository institution the operation of a failed savings institution located in a predominantly minority neighborhood. Amends the Community Reinvestment Act to extend community investment credit to any depository institution which makes one of its branches in a predominantly minority neighborhood available to a minority or women's depository institution under certain circumstances. Amends the Federal Home Loan Bank Act to authorize the RTC, under certain circumstances, to provide assistance for minority-owned depository institutions and minority investors for the acquisition of any savings association for which it has been appointed conservator or receiver. Declares that a certain minority interim capital assistance program established by the Oversight Board is hereby established by law. Directs the RTC to provide assistance under such program for minority-owned depository institutions and minority investors for the acquisition of any savings association for which the RTC has been appointed conservator or receiver, and which before such appointment was not a minority-owned association. Extends the period for repayment of capital assistance under such program. Mandates an annual goal for the RTC that presents the maximum practicable opportunity for small business concerns (and those operated by socially and economically disadvantaged individuals) to participate in the performance of RTC contract awards. Title IV: Miscellaneous Housing Provisions - Amends the Federal Home Loan Bank Act to empower the RTC to develop risk sharing structures and other credit enhancements with respect to eligible residential properties in order to assist in the provision of property ownership, rental, and cooperative housing opportunities for lower- and moderate-income families. Requires the RTC to study and report to the Congress on the feasibility and efficacy of providing credit enhancements with respect to tax-exempt bonds issued on behalf of nonprofit organizations with respect to the disposition of eligible residential properties. Directs the Secretary of Housing and Urban Development to consider and accept a specified final statement of community development objectives and projected use of funds which the city of Petersburg, Virginia, is authorized to submit in connection with a grant under the Housing and Community Development Act of 1974. Title V: Resolution Trust Corporation Affordable Housing Program - Amends the Federal Home Loan Bank Act to prescribe guidelines for the disposition of eligible residential property (including condominiums) acquired by the RTC in its capacity as conservator or receiver and earmarked for lower-income occupancy. Authorizes the RTC to transfer such properties to qualifying households and for-profit entities for lower-income use, as well as to certain nonprofit organizations and public agencies. Requires the RTC to report semiannually to the Congress regarding the disposition of such properties. Sets forth a risk-weighted classification scheme for single family and multi-family housing loans.
United States · United States Congress · 22 November 1991
Expresses the sense of the House of Representatives that any legislation with respect to the amortization of goodwill and certain other intangibles for Federal income tax purposes should contain a provision permitting taxpayers to elect in a consistent manner the provisions of such legislation with respect to transactions after that date on which H.R. 3035, 102d Congress, was introduced and before the effective date of such legislation.
United States · United States Congress · 22 November 1991
Waives, with respect to certain resolutions reported from the Committee on Rules on or before November 27, 1991, provisions of rule XI of the Rules of the House of Representatives that require a two-thirds vote to consider a report from such committee on the same day it is presented to the House. Applies such waiver to resolutions providing for consideration or disposition of certain bills or joint resolutions to: (1) develop a national intermodal surface transportation system and authorize funds for the construction of highways, highway safety programs and for mass transit programs; (2) require the least-cost resolution of insured depository institutions, improve supervision and examination, and provide additional resources to the Bank Insurance Fund; (3) control and prevent crime; (4) provide for the termination of the application of title IV of the Trade Act of 1974 to Czechoslovakia and Hungary; (5) make technical corrections in the enrollment of certain FY 1991 appropriations Acts; (6) delay until September 30, 1992, the issuance of any regulations by the Secretary of Health and Human Services changing the treatment of voluntary contributions and provider-specific taxes by States as a source of a State's expenditures for which Federal financial participation is available under the Medicaid program and to maintain the treatment of intergovernmental transfers as such a source; and (7) provide funding for the Resolution Trust Corporation. Authorizes the Speaker of the House, through November 27, 1991, to declare recesses at any time, and to entertain motions to suspend the rules, providing an announcement has been made at least one hour before the consideration of such a motion.
United States · United States Congress · 21 November 1991
Amends the Internal Revenue Code to allow the deduction of certain expenses of school bus drivers in computing their adjusted gross income.
United States · United States Congress · 21 November 1991
Reforestation Tax Act of 1991 - Amends the Internal Revenue Code to provide corporations a partial inflation adjustment for the deduction from gross income for qualified timber gain. Allows such deduction in computing adjusted gross income. Provides for applying passive loss limitations to timber activities. Increases the amount allowable as a deduction for amortization of reforestation expenditures and provides an inflation adjustment after calendar year 1992. Applies such inflation adjustment to the reforestation credit.
United States · United States Congress · 21 November 1991
Amends the Internal Revenue Code to allow an investment tax credit for mass transportation property which: (1) is a highspeed rail system, a magnetic levitation system, or other land transit system, or a water or air transit system; (2) is operated under franchise, license, or other regulatory approval; (3) charges a fare-for-hire; (4) is open to the general public with restriction (other than fares and times or service); and (5) does not directly use or consume fossil fuels or their derivatives for normal operation. Makes such credit application only for property produced in the United States.
United States · United States Congress · 21 November 1991
Amends the Internal Revenue Code to increase the State ceiling on private activity bonds for calendar years after 1991.
United States · United States Congress · 21 November 1991
Prescription Drug Cost Containment Act of 1991 - Amends the Internal Revenue Code to require, in the case of any manufacturer of single source drugs or innovator multiple source drugs, a reduction in the Puerto Rico and possession tax credit according to a specified formula involving the amount of the manufacturer's wages paid to eligible employees in Puerto Rico, the sales of the drug, and price increases. Directs the Secretary of Health and Human Services to establish at least 15 five-year demonstration projects to determine the impact on: (1) cost, quality of care, and access to prescription drugs of developing, in the area of each project, a Medicare (title XVIII of the Social Security Act) outpatient prescription drug benefit using various forms of benefit design and reimbursement policies; and (2) cost and quality of care of extending coverage of outpatient prescription drugs to Medicare beneficiaries served by community health centers. Sets forth additional purposes for at least some of the projects. Requires a project to provide for coverage of all drugs and biologicals approved by the Federal Food and Drug Administration and all medically accepted indications of the drugs. Requires establishment of a Drug Use Review Board (DUR Board) in each project area, or use of the State Medicaid (title XIX of the Social Security Act) DUR Board, to recommend the design and development of the benefit within the area and establish a program of prospective and retrospective drug use review. Amends the Social Security Act to establish in the Treasury the Medicare Outpatient Prescription Drug Trust Fund. Appropriates to the Fund amounts raised by the credit reduction under this Act. Makes amounts in the Fund available for: (1) carrying out the projects; (2) the expenses of the Prescription Drug Policy Review Commission established by this Act; and (3) improving the accessibility of prescription drugs to the elderly. Establishes the Prescription Drug Policy Review Commission. Mandates a report to specified congressional committees on Federal subsidies and incentives to the pharmaceutical industry. Amends title XIX (Medicaid) of the Social Security Act to modify reporting requirements regarding average prices for covered outpatient drugs in specified countries.
United States · United States Congress · 21 November 1991
Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to exempt State and local employees who are covered under State and local retirement systems and who work on a part-time, seasonal, or temporary basis from coverage under the OASDI program. Amends the Internal Revenue Code to exempt such State and local employees from paying social security taxes.
United States · United States Congress · 21 November 1991
Authorizes the President Pro Tempore of the Senate to enter into an agreement with the Triangle Coalition for Science and Technology Education to establish an Albert Einstein Congressional Fellowship Program providing for two fellowships within the Senate in each fiscal year, beginning in FY 1991. Provides for the agreement only if the Triangle Coalition for Science and Technology meets certain program requirements.
United States · United States Congress · 21 November 1991
Taxpayer Bill of Rights Act of 1991 - Title I: Additional Safeguards to Protect Taxpayers' Rights - Subtitle A: Taxpayers' Advocate - Amends the Internal Revenue Code to establish in the Internal Revenue Service (IRS) the Office of Taxpayers' Advocate, headed by the Taxpayers' Advocate, appointed by the President, by and with the advice and consent of the Senate. Requires the Office to: (1) assist taxpayers in resolving problems with the IRS; (2) identify areas in which taxpayers have problems in dealings with the IRS; (3) propose changes in the administrative practices of the IRS to mitigate such problems; and (4) identify potential legislative changes which may be appropriate to mitigate such problems. Requires the Taxpayers' Advocate to annually report to specified congressional committees on Office activities. Requires the Commissioner of Internal Revenue to establish procedures requiring a formal response to all recommendations submitted to the Commissioner by the Taxpayers' Advocate. Authorizes the terms of a Taxpayer Assistance Order to require the Secretary of the Treasury to take certain actions (currently, only to cease or refrain from taking such actions). Subtitle B: Modifications to Installment Agreement Provisions - Requires prior notification to taxpayers under an installment agreement to pay tax liability before altering, modifying, or terminating such an agreement. Provides for administrative review of denials of requests for installment agreements. Suspends the failure to pay penalty during any period an installment agreement is in effect. Subtitle C: Interest - Extends from ten days to 21 days the period for which interest will not be imposed after notice and demand for payment, if such payment is less than $100,000. Provides for the abatement of interest in the case of an assessment due to the error or delay of an IRS managerial act. Increases the interest rate for overpayment of tax from two percent to three percent (making such rate equal to the interest rate for underpayment of tax). Waives interest on all overpayments refunded within 45 days after a return is filed. Subtitle D: Joint Returns - Requires separate deficiency notices in the case of a joint income tax return if the most recent data available to the IRS shows that such spouses did not file a joint return with each other. Allows the disclosure of collection activities to an individual requesting such information in the case of a joint return where such individual is no longer married to or resides in the same household as the other joint filer. Removes limitations on filing a joint return after filing separate returns. Subtitle E: Collection Activities - Authorizes the Secretary, if it is determined to be in the best interest of the taxpayer and the United States, to: (1) withdraw a notice of a lien; (2) return property that has been levied upon; and (3) offer compromises in civil or criminal cases. Requires the Secretary, at the request of the taxpayer, to make reasonable efforts to notify credit reporting agencies and financial institutions of such withdrawal notice. Subtitle E (sic): Erroneous and Fraudulent Information Returns - Requires payee statements to provide the phone number of the person providing payment. Establishes civil damages for the fraudulent filing of information returns. Requires the Secretary to take reasonable steps to corroborate the accuracy of an information return when making a determination of a deficiency by a third party, when such return is disputed by the taxpayer. Subtitle F: Modifications to Penalty for Failure to Collect and Pay Over Tax - Declares that a person shall not be liable for any penalty for failure to collect and pay over tax if such person: (1) is not a significant owner, or highly compensated employee of the trade or business; (2) notifies the Secretary within ten days after such failure; and (3) such notification was before any notice by the Secretary with respect to such failure. Requires the Secretary to disclose certain information where more than one person is liable for a penalty. Subtitle G: Awarding of Costs and Certain Fees - Repeals the "substantially justified" test for determining whether a taxpayer may recover costs and fees incurred as part of an administrative or court proceeding. Provides for the awarding of reasonable litigation or administrative costs to a prevailing party who represents himself in an administrative or court proceeding. Makes IRS employees personally liable in certain cases. Provides that any failure to agree to an extension of time for the assessment of any tax shall not be taken into account in determining whether a prevailing party has exhausted all administrative remedies. Subtitle H: Other Provisions - Revises provisions on the required content of tax due, deficiency, and other notices. Provides for the treatment of returns prepared for or executed by the Secretary for purposes of certain tax penalties. Provides protection for taxpayers who rely on certain guidance published by the IRS. Title II: Form Modifications, Studies - Subtitle A: Form Modifications - Directs the Secretary to: (1) ensure that taxpayers are aware of permission to pay tax in installments, extensions of time for payment of tax, and compromises of tax liability; (2) improve procedures for taxpayers to notify the Secretary of changes in names and addresses; (3) include in a specified publication a section on the rights and responsibilities of divorced individuals; (4) ensure that employees are aware of their responsibilities under the Federal tax system and that the public is aware of penalties for failure to collect and pay over tax; and (5) notify taxpayers any payments that cannot be associated with any outstanding tax liability. Subtitle B: Studies - Requires the Secretary to report to the tax-writing committees on: (1) a pilot program for appeals of certain enforcement actions (including lien, levy, and seizure actions; (2) a study on ways to assist the elderly, physically impaired, foreign-language speaking, and other taxpayers with special needs to comply with IRS laws; (3) the scope and content of the IRS taxpayer-rights education program for its officers and employees; and (4) cases involving complaints about misconduct of IRS employees and the disposition of such complaints. Requires the Comptroller General to report to the tax-writing committees on: (1) a study of notices of deficiency; (2) the accuracy and clarity of 25 of the most commonly used IRS forms, notices, and publications; and (3) a study of IRS employee-suggestion programs.
United States · United States Congress · 21 November 1991
Directs the Secretary of Education to provide demonstration grants to secondary schools to extend the length of the academic year for three consecutive years at such schools to not fewer than 200 academic days, with each such day consisting of not fewer than seven hours of actual instruction. Allows such grants to extend over a period of not more than three fiscal years. Makes grant payments subject to annual approval by the Secretary and availability of fiscal year appropriations. Sets forth application requirements, including a 20 percent non-Federal match with good-faith exceptions. Sets forth selection requirements, including, to the extent practicable, schools that: (1) have a high percentage of students from single-parent homes or homes where both parents work; (2) are located in economically depressed communities with high percentages of individuals with alcohol and other drug abuse problems and individuals involved in gang activities; and (3) are equitably distributed among various regions and among rural and urban areas. Provides for selection of replacement schools in cases of noncompliance. Requires notification of the participating secondary schools' State and local education agencies. Directs the Secretary to study the effects of such academic year extension under such program, including: (1) a test to measure learning retention; (2) effects on the learning process in general, including increased daily attendance, parental involvement, postsecondary attendance, positive behavorial and social skills, and reduced alcohol and other drug abuse, gang-related activities, and drop-out rate; and (3) the extent the program is believed to be successful by the participating students, teachers, parents, and State and local educational agencies. Requires the Secretary to submit a preliminary and a final report to the Present, the Congress, and each State educational agency of secondary schools receiving such grants. Authorizes appropriations.
United States · United States Congress · 21 November 1991
Requires unexpended funds obligated for military assistance to El Salvador prior to FY 1992 to be deobligated and returned to the Treasury. Permits such funds to be used for the payment of costs resulting from the termination of such assistance for El Salvador from prior fiscal years so long as such payments do not result in the delivery of military assistance to El Salvador.
United States · United States Congress · 21 November 1991
Emergency Economic Revitalization and Recapitalization Act of 1991 - Title I: Economic Revitalization - Mandates that a conference of national leaders be held by a specified deadline to issue an economic revitalization plan within a certain timeframe. Title II: Federal Deposit Insurance Fund Recapitalization and Bank Reforms - Subtitle A: Deposit Insurance Funds - Amends the Federal Deposit Insurance Act to increase from $5,000,000,000 to $20,000,000,000 the amount of credit available from the Treasury to the Federal Deposit Insurance Corporation (FDIC). Sets maximum limits upon the outstanding obligations of the Bank Insurance Fund (BIF) and the Savings Association Insurance Fund (SAIF). Directs the Comptroller General to report quarterly to certain congressional committees regarding FDIC compliance with such obligation limitations. Mandates a repayment schedule as a prerequisite to any such borrowing. Requires the Secretary of the Treasury to submit a copy of such schedule to certain congressional committees and to consult with them regarding repayment terms. Authorizes the FDIC to impose special assessments upon insured depository institutions (in addition to existing assessments) if emergency assessments are required and if they are allocated between the BIF and SAIF according to their respective needs. Sets forth guidelines the BIF must follow when borrowing from its members. Subtitle B: Supervisory Reforms - Prescribes guidelines for: (1) mandatory annual on-site examinations of all insured depository institutions; and (2) fiscal status reports from all insured depository institutions (except for certain small-sized insured depository institutions). Sets forth guidelines for assessments to cover FDIC costs of conducting examinations of insured depository institutions and their affiliates. Outlines the application procedure for deposit insurance. Requires the FDIC to study and report to the Congress on ways to streamline Federal banking regulatory requirements. Subtitle C: Accounting Reforms - Mandates that: (1) the accounting principles applicable to all insured depository institutions be uniform and consistent with generally accepted accounting principles; (2) each appropriate Federal banking agency implement certain accounting procedures (maintaining uniform accounting standards) for use in determining the capital ratios of insured depository institutions; and (3) each appropriate Federal banking agency report annually to certain congressional committees on any differences between its accounting or capital standards and those used by other agencies. Subtitle D: Prompt Regulatory Action - Requires each appropriate Federal banking agency and the FDIC to prescribe regulations for implementation of a prompt regulatory action system which includes: (1) uniform standards; (2) minimum capital requirements; (3) deadlines for submission and review of capital restoration plans; (4) standards for safety and soundness; and (5) asset growth guidelines. Sets capital distributions restrictions for any insured depository institution that does not meet all currently applicable capital standards after making such distribution. Requires undercapitalized depository institutions to submit capital restoration plans with specified contents. Sets forth regulatory guidelines and restrictions for depository institutions according to risk categories (including the appointment of conservators or receivers for national banks and Federal savings associations not in compliance with statutory capital standards). Authorizes the FDIC Board of Directors to appoint the FDIC as sole conservator or receiver of an insured depository institution (after consultation with the appropriate Federal or State agency) after a determination that specified risk conditions have been met. Subtitle E: Least-Cost Resolution - Mandates that the FDIC assistance to troubled insured depository instiutions be in accord with prescribed least-cost resolution guidelines to ensure that such assistance is the least costly of all possible methods to the affected deposit insurance fund. Mandates an annual General Accounting Office (GAO) audit of the FDIC and the Resolution Trust Corporation to determine compliance with such least-cost approach. Sets forth procedural guidelines with respect to: (1) creditors' claims; (2) data collection; (3) financial services industry impact analyses before resolution of a troubled insured depository institution; and (4) financial assistance prior to appointment of a receiver or conservator. Amends the Federal Reserve Act to set forth limitations on advances by a Federal Reserve bank to an undercapitalized depository institution. Amends the Federal Deposit Insurance Act to direct the FDIC, upon providing assistance to a troubled institution, to: (1) remove its board of directors; and (2) treat shareholders' claims with regard to such institution as if the institution were closed. Subtitle F: Federal Insurance for State Chartered Depository Institutions - Uniform Depositor Protection Act of 1991 - Sets a deadline by which State depository institutions or credit unions must obtain deposit insurance as a prerequisite to accepting deposits. Subtitle G: Technical Corrections - Amends the Federal Deposit Insurance Act to: (1) grant the FDIC all rights, powers, and duties to implement its duties with respect to the assets and liabilities of the Federal Savings and Loan Insurance Corporation (FSLIC) Resolution Fund; and (2) declare the FDIC successor to the FSLIC as conservator or receiver of certain depository institutions. Subtitle H: Management and Conflict of Interest Reforms - Management and Conflict of Interest Reform Amendments of 1991 - Amends the Depository Institution Management Interlocks Act to prohibit an outside counsel or independent auditor of certain large-sized depository institutions (or depository holding companies) from serving as a voting member of the board of directors of such entities. Requires such entities to make specified disclosures to their boards of directors with respect to: (1) five percent ownership of voting stock; and (2) proposed changes in control of the entity. Requires a majority of the voting members of such entities' boards of directors to be outside directors.
United States · United States Congress · 21 November 1991
Reforestation Tax Act of 1991 - Amends the Internal Revenue Code to provide taxpayers a partial inflation adjustment for the deduction from gross income for qualified timber gain. Allows such deduction in computing adjusted gross income. Provides for applying passive loss limitations to timber activities. Increases the amount allowable as a deduction for amortization of reforestation expenditures and provides an inflation adjustment after calendar year 1992. Applies such inflation adjustment to the reforestation credit.