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Bill· HRH.R. 1123 (106th)referred

To exclude grants for student financial assistance from the prohibition on certain departments and agencies of the Government making grants to institutions of higher education that prevent ROTC access to campus or military recruiting on campus.

United States · United States Congress · 16 March 1999

Amends the Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 1997, specified Federal law relating to Department of Defense funds, and the National Defense Authorization Act for Fiscal Year 1995 to exclude grants for student financial assistance from the prohibition on certain Federal departments and agencies making grants to institutions of higher education that prevent ROTC access to campus or military recruiting on campus.

Bill· HRH.R. 1119 (106th)referred

Child Care Improvement Act of 1999

United States · United States Congress · 16 March 1999

Child Care Improvement Act of 1999 - Amends the Social Security Act (SSA) to make appropriations for FY 2000 through 2004 for child care subsidy funding under the title IV part A program of Block Grants to States for Temporary Assistance for Needy Families (TANF). (Sec. 2) Reserves specified portions of such funds for payments to Indian tribes and for quality assurance and quality improvement activities relating to programs under the Child Care and Development Block Grant Act of 1990 (CCDBGA). Provides for allotment of funds among the States and territories according to a specified formula, or for matching payments based on certain portions of their expenditures for specified purposes authorized under CCDBGA. Requires targeting of such subsidy for child care assistance funds as follows: (1) at least 70 percent to working non-welfare families, who are not TANF recipients under a State or territory program; and (2) at least 40 percent for children who have not attained four years of age. (Sec. 3) Makes appropriations for FY 2000 through 2004 for child care quality and early learning programs under TANF. Provides for allotment of funds among the States, territories, and Indian tribes according to a specified formula, or for matching payments based on portions of their expenditures for a child care quality and early learning program under CCDBGA. Amends CCDBGA to establish the child care quality and early learning program. Sets forth program requirements for State participation and plans, allowable activities, and annual reports. (Sec. 4) Requires States to use at least four percent of CCDBGA assistance for one or more of the following: (1) resource and referral programs; (2) grants or loans to assist in meeting State and local standards; (3) monitoring of compliance with licensing and regulatory requirements; (4) training; and (5) compensation. Provides for a specified disregard of early learning program funds. (Sec. 5) Amends the Internal Revenue Code to increase the dependent care tax credit and to provide an equivalent benefit where one parent stays at home to provide child care for child under age one. (Sec. 6) Allows a business-related tax credit for employer expenses for employer-provided child care assistance. (Sec. 7) Allows the dependent care credit against the alternative minimum tax.

Bill· HRH.R. 1137 (106th)open

Dakota Water Resources Act of 1999

United States · United States Congress · 16 March 1999

Dakota Water Resources Act of 1999 - Amends Federal provisions relating to the Garrison water diversion unit, North Dakota (part of the Pick-Sloan Missouri River Basin Program), to include within authorized unit purposes the development of municipal, rural, and industrial water systems, fish, wildlife, and other natural resource conservation and development, recreation, flood control, ground water recharge, and augmented stream flows (currently, only irrigation is authorized). Authorizes the State of North Dakota (currently, only the Secretary of the Interior) to plan and construct within the State a multipurpose water resource development irrigation project. Directs the Secretary to estimate the actual construction cost of unit facilities already in existence, as well as their annual operation, maintenance, and replacement costs. Makes the Secretary responsible for operation and maintenance (O&M) costs of that portion of the capacity of such facilities that remain unused. Requires the Secretary to enter into one or more contracts with North Dakota to carry out this Act, including O&M of the completed unit facilities and design and construction of new facilities. Authorizes water systems constructed under this Act to deliver Missouri River water into the Hudson Bay basin, after a certain determination. (Sec. 3) Revises provisions concerning unit operational costs to make nonreimbursable: (1) all fish and wildlife enhancement costs incurred in connection with waterfowl refuges or production areas, as well as wildlife conservation areas proposed for Federal or State administration; and (2) 50 percent of recreation area costs, if non-Federal public bodies assume the remainder of such costs. Provides for the determination of such non-Federal share. Deauthorizes Taayer Reservoir and Lonetree Dam and Reservoir as project features. (Sec. 4) Allows the calculation of interest during construction of a feature only until such feature is substantially complete, and regardless of whether it is placed into service. (Sec. 5) Includes certain areas of North Dakota within the area in which the Secretary is authorized to develop irrigation facilities, but prohibits the development of any such facility in the Hudson Bay-Devils Lake Basin. Allows such developed irrigation to receive Pick-Sloan pumping power. Directs the Secretary to investigate and report on an undesignated 28,000 acres of irrigation areas in North Dakota. (Sec. 6) Prohibits any reallocation of project costs to Pick-Sloan customers. (Sec. 7) Revises provisions authorizing the construction of municipal, rural, and industrial water systems in North Dakota to: (1) authorize the State to use Federal and non-Federal funds for grants or loans for such systems; (2) make additional projects eligible for such funding; (3) authorize the State to develop and implement a water conservation program; (4) make nonreimbursable the costs of features constructed on the Missouri River by the Secretary of the Army before the date of enactment of this Act; and (5) add Turtle Mountain to the areas in which the Secretary is required to maintain necessary water systems. (Sec. 8) Directs the Secretary to select and construct a feature or features to deliver Missouri River water to the Sheyenne River water supply and release facility. Directs the Secretary and the State to jointly report to Congress on the comprehensive water quality needs of the Red River Valley and options for meeting those needs. Requires environmental impact statements to be provided. Directs the Secretary to construct, operate, and maintain a Sheyenne River water supply and release feature capable of delivering a specified water supply for the cities of Fargo and Grand Forks and surrounding communities. (Sec. 9) Directs the Secretary to enter into an agreement with the State to convey U.S. rights and interests in the Oakes Test Area. (Sec. 10) Authorizes additional appropriations to carry out provisions added by this Act. (Sec. 11) Directs the Secretary, from funds authorized under this Act, to make an annual Federal contribution to the Natural Resources Trust (previously named the Wetlands Trust), limiting such annual contribution to $12 million. Directs the Secretary to make additional annual contributions equal to five percent of the total amount appropriated for such Trust in a fiscal year. Adds to authorized Trust uses the enhancement, restoration, and management of grassland conservation and riparian areas. Adds to Trust authority the power to fund incentives for conservation practices by landowners.

Bill· HRH.R. 1118 (106th)open

Public Land and Recreation Investment Act of 1999

United States · United States Congress · 16 March 1999

Public Land and Recreation Investment Act of 1999 - Amends the Land and Water Conservation Fund Act of 1965 to make a permanent appropriation in a specified amount for each fiscal year to the Land and Water Conservation Fund. (Sec. 4) Revises the allocation of appropriations to the Fund to require that: (1) 40 percent be allocated for financial assistance to States, of which at least 50 percent shall be directed to local governments to provide natural areas, open space, parkland, wildlife habitat, and recreation areas; (2) 50 percent be allocated for specified Federal purposes; and (3) ten percent be allocated for grants to local governments under the Urban Park and Recreation Recovery Act of 1978 for the Urban Parks and Recreation Recovery Program. Requires that Indian tribes be recognized collectively as one State under the Stateside grants program. Limits the amount of grant funds for any single Indian tribe to a maximum of ten percent of all funds made available to all Indian tribes. Exempts any Indian tribe from the requirement under this Act that at least 50 percent of its grant funds be directed to local governments. Requires States to: (1) develop, with public participation, action agendas that identify their top conservation and recreation acquisition needs; and (2) use recovery action plans developed by local governments as a guide in doing so. Revises the prohibition against conversion of property acquired or developed with assistance under such Act to a use other than for recreation, open space, or conservation without the Secretary's approval, as well as the requirements for such approval. Requires the President, as part of the annual budget request to Congress, to submit a list of priority acquisitions for expenditure of the Federal allocation, which Federal agencies shall follow unless Congress specifies a different order of priority or list of priorities. (Sec. 5) Amends the Urban Parks and Recreation Recovery Act to allow funds to be spent for construction of recreation facilities, and acquisition of park lands in urban areas. Authorizes the Secretary to make 70-percent matching acquisition grants and development and construction grants to local governments in addition to the current innovation and rehabilitation grants. Extends to acquired property the current prohibition against conversion (without the Secretary's approval) of improved or developed property to a use other than for public recreation. Revises the requirements for such approval.

Bill· HRH.R. 1116 (106th)open

Domestic Oil and Gas Crisis Tax Relief and Foreign Oil Reliance Reversal Act of 1999

United States · United States Congress · 16 March 1999

TABLE OF CONTENTS: Title I: Domestic Oil and Gas Production Preservation Provisions Title II: Domestic Oil and Gas Industry Crisis Tax Relief Subtitle A: Credits to Cash Provisions Subtitle B: Hard Times Tax Relief Subtitle C: Oil-for-Food Program compensating Tax Benefits Title III: Foreign Oil Reliance Reversal Provisions Title IV: National Security Emergency Provisions Domestic Oil and Gas Crisis Tax Relief and Foreign Oil Reliance Reversal Act of 1999 - Title I: Domestic Oil and Gas Production Preservation Provisions - Amends the Internal Revenue Code to provide for a marginal oil and gas well production credit. Excludes from gross income certain income attributable to independent producer oil from a recovered inactive well. Extends the enhanced oil recovery credit to include certain nontertiary recovery methods. Title II: Domestic Oil and Gas Industry Crisis Tax Relief - Subtitle A: Credits to Cash Provisions - Provides a ten-year carryback for: (1) unused energy minimum tax credits; (2) percentage depletion for oil and gas recovery; and (3) losses attributable to oil servicing companies and mineral interests of oil and gas producers. Provides for a waiver of limitations. Subtitle B: Hard Times Tax Relief - Provides, as a general rule, that in computing the alternative minimum taxable income of any taxpayer which is an integrated oil company for any taxable year beginning after 1998, there shall be allowed as a deduction an amount equal to the alternative tax energy preference deduction (as defined). Makes the depreciation adjustment inapplicable to property used in the active conduct of the trade or business of exploring for, extracting, developing, or gathering crude oil or natural gas. Repeals specified adjustments. Allows using the enhanced oil recovery credit and the credit for producing oil from a nonconventional source against the minimum tax. Subtitle C: Oil-for-Food Program Compensating Tax Benefits - Increases the percentage depletion for stripper wells. Repeals the net income limitation on percentage depletion for oil and gas properties. Permits a taxpayer to treat geological and geophysical expenses incurred in connection with the exploration for, or development of, oil or gas within the United States as expenses which are not chargeable to capital account. Doubles from the 90th to the 180th day the time allowed under the "spudding rule." Title III: Foreign Oil Reliance Reversal Provisions - Establishes a crude oil and natural gas exploration credit. Title IV: National Security Emergency Provisions - Directs the President to: (1) establish a National Security Energy Independence Ceiling which shall represent a ceiling beyond which foreign crude and oil product imports as a share of U.S. crude and oil product consumption shall not rise; (2) report to Congress annually with a national security projection for energy independence; and (3) certify whether such imports will exceed the ceiling. Provides for review of each projection by Congress. Requires the President, if the ceiling level will be exceeded, to submit a National Security and Oil production policy to Congress which shall prevent such imports from the exceeding the National Security Energy Independence Ceiling.

Bill· HRH.R. 1122 (106th)referred

Printed Circuit Investment Act

United States · United States Congress · 16 March 1999

Printed Circuit Investment Act - Amends the Internal Revenue Code to classify as three-year depreciable property any printed wiring board or printed wiring assembly equipment.

Bill· SS. 607 (106th)open

National Geologic Mapping Reauthorization Act of 1999

United States · United States Congress · 15 March 1999

National Geologic Mapping Reauthorization Act of 1999 - Amends the National Geologic Mapping Act of 1992 to revise requirements for the responsibilities of the U.S. Geological Survey with respect to the National Cooperative Geologic Mapping Program, including to require the: (1) development of national priorities (currently, priorities) and standards; (2) development of a five-year strategic plan (currently, an implementation plan); (3) appointment of a new geologic mapping advisory committee; and (4) biennial submission of the report on the development and implementation of the program. Revises requirements for program components, including by: (1) including among the objectives of each component determining the geologic framework of areas determined to be vital to environmental welfare; (2) deleting provisions governing a geologic mapping support component and including interdisciplinary studies that add value to geologic mapping under the Federal geologic mapping component's responsibilities; (3) basing mapping priorities for the State geologic mapping component on State requirements for geologic map information in areas of multiple-issue need or of compelling single-issue need and in areas where mapping is required to solve critical earth science problems; (4) prohibiting the Survey and recipients of grants under the State or education component from using more than a specified percentage of the Federal funds made available under such component for any fiscal year to pay indirect, servicing, or program management charges; and (5) limiting to 50 percent the Federal share of the cost of activities under such components for any fiscal year. (Sec. 5) Revises provisions regarding the geologic mapping advisory committee, including by requiring such committee to update the five-year strategic plan. (Sec. 6) Sets forth requirements for the five- year strategic plan (similar to those for the implementation plan). (Sec. 7) Revises the provisions establishing the National geologic-map database, including by requiring that such database serve as a national catalog and archive (currently, archive), distributed through links to Federal and State geologic map holdings; and (2) provide for such database to include all maps developed under the Federal and education components (currently all maps developed pursuant to the Act). (Sec. 9) Authorizes appropriations. Allocates 48 percent of any amounts appropriated in excess of the amount appropriated for FY 2000 for the State component and two percent for the education component.

Bill· SS. 605 (106th)open

Social Security Fiscal Protection Act of 1999

United States · United States Congress · 15 March 1999

Social Security Fiscal Protection Act of 1999 - Requires: (1) off-budget treatment of the receipts and disbursements (R&D) of the social security trust funds supporting title II (Old Age, Survivors and Disability Insurance) of the Social Security Act; and (2) exclusion of R&D and related-revenues from required surplus and deficit totals under the Congressional Budget Act of 1974 and under other specified Federal budget law as well as from official Office of Management and Budget and Congressional Budget Office statements, publications, and materials relating to presidential or congressional budget surplus or deficit totals. Directs the Secretary of the Treasury to maintain throughout each month, in a secure repository or repositories, cash in a total amount equal to the total redemption value of all obligations appropriately issued to the social security trust funds that are outstanding on the first day of such month.

Bill· SS. 608 (106th)open

Nuclear Waste Policy Act of 1999

United States · United States Congress · 15 March 1999

Nuclear Waste Policy Act of 1999 - Amends the Nuclear Waste Policy Act of 1982 to revise and rename it the Nuclear Waste Policy Act of 1999. Instructs the Secretary of Energy (the Secretary) to: (1) develop and operate a repository for the permanent geologic disposal of spent nuclear fuel and high-level radioactive waste; (2) accept spent nuclear fuel and high-level radioactive waste by no later than June 30, 2003; (3) provide for the transportation of such wastes; (4) pursue expeditiously the development of each component of the integrated management system; and (5) engage private sector participation to the greatest extent possible in the implementation of this Act. Shields the United States from any financial liability for the Secretary's failure to meet acceptance or emplacement deadlines under this Act. Instructs the Secretary to utilize truck transport to move spent nuclear fuel and high-level radioactive waste from the mainline rail line at Caliente, Nevada, to the interim storage facility site. Authorizes the Secretary to use rail transportation to meet the requirements of this Act if direct rail access becomes available to the interim storage facility site. Sets a deadline for the Secretary to develop the capability to commence rail to truck intermodal transfer at Caliente, Nevada. Provides for heavy-haul transportation route and truck transportation. Requires the Nuclear Regulatory Commission (NRC) to enter into a Memorandum of Understanding with the City of Caliente and Lincoln County, Nevada, to provide advice to the Commission regarding intermodal transfer and to facilitate on-site representation. Provides that reasonable expenses of such representation shall be paid by the Secretary. Prescribes procedural guidelines for the availability of safe transportation for spent nuclear fuel and high-level radioactive waste from Department of Energy sites and sites designated by the contract holders to mainline transportation facilities and from mainline transportation facilities to the interim storage facility or repository, using routes that minimize transportation through populated areas. Mandates development of a comprehensive management plan that ensures safe transportation of spent nuclear fuel and high-level radioactive waste from Department of Energy sites and sites designated by the contract holders to the interim storage facility site. Prescribes guidelines under which the Secretary shall: (1) develop a transportation plan for the implementation of each shipping campaign from each site at which high-level nuclear waste is stored; and (2) evaluate the relative safety of proposed shipping routes and modes from each shipping origin to the interim storage facility or repository compared with the safety of alternative modes and routes. Prescribes general transportation requirements, including technical assistance and funds for: (1) States, Indian tribes, and nonprofit employee and joint labor-management organizations for worker health and safety training and education programs; and (2) emergency response situations. Prohibits shipments of spent nuclear fuel and high-level radioactive waste through any grant-eligible jurisdiction: (1) until the Secretary has determined that personnel in all State, local, and tribal jurisdictions on primary and alternative shipping routes have met acceptable standards of training for emergency responses to accidents involving spent nuclear fuel and high-level nuclear waste; and (2) unless technical assistance and funds to implement safe transportation procedures and emergency response situations have been available for at least three years prior to shipment. Directs the Secretary to award grants to States and Indian tribes for development and implementation of plans to prepare for such shipments. Requires a transporter of nuclear waste under contract with the Secretary to comply with all governmental and Indian tribal transportation regulations. Instructs the Secretary of Transportation to promulgate employee protection training standards for workers directly involved in nuclear waste transportation, storage, and disposal. Prescribes guidelines under which the Secretary of Energy is instructed to design, construct, and operate an interim storage facility for spent nuclear fuel and high-level radioactive waste in accordance with Federal licensing regulations governing independent spent fuel storage installations. Prescribes guidelines under which the Secretary is instructed to implement site characterization activities at the Yucca Mountain site in accordance with the Secretary's program approach to site characterization (Civilian Radioactive Waste Management Program Plan). Prescribes authorization guidelines for an interim storage facility, and for a permanent repository, including: (1) licensing standards; (2) compliance with the National Environmental Policy Act; and (3) land withdrawal. Instructs the Secretary to offer Nye County, Nevada, an opportunity to designate an on-site oversight representative to conduct on-site oversight activities at the Yucca Mountain site. Authorizes the Secretary to: (1) make grants to enable affected Indian tribes or local governmental units to monitor and review the impact of the integrated management system upon residents at the Yucca Mountain site; and (2) offer financial and technical assistance, as well as payments in lieu of taxes, to help a tribe or local governmental unit to mitigate such impact. Instructs the Secretary to offer to enter into separate benefits agreements with Lincoln and Nye Counties concerning the integrated management system. Provides that acceptance of benefits under this Act by any affected Indian tribe or local government shall not be deemed an expression of consent to the siting of an interim storage facility or repository in Nevada. Sets a deadline by which the Secretary of the Interior shall convey all Federal interest in specified property to Nye County, Lincoln County, or to the city of Caliente, Nevada. Authorizes the Secretary to grant payments in lieu of taxes to any affected Indian or local jurisdiction until the termination of the integrated management system activities. Prescribes contract guidelines for the Secretary to accept title to, and transport, store, and dispose of spent nuclear fuel or high-level radioactive waste. Prescribes a schedule of annual fees payable to the Secretary of Energy for electricity generated and sold by civilian nuclear power reactors, and of a one-time fee for spent nuclear fuel used in such generation. Requires the Nuclear Regulatory Commission to suspend the license of any licensee who fails or refuses to pay such fee. States that payment of the fee relieves the payer of further financial obligation to the Federal Government for its long-term storage or permanent disposal of spent fuel or waste derived from spent nuclear fuel used to generate electricity in a civilian power reactor before January 7, 1983. Continues the Nuclear Waste Fund. Prohibits the Secretary from expending certain funds to design or construct packages for the transportation, storage, or disposal of spent nuclear fuel from civilian nuclear power reactors. Establishes the Office of Civilian Radioactive Waste Management within the Department of Energy, whose Director shall be directly responsible to the Secretary for executing the Secretary's functions under this Act. Mandates audits of Office operations, including its contractors and subcontractors at all tiers, and audits of management practices and performances every five years. Directs the Secretary to issue a final rule establishing the appropriate portion of the costs of managing high-level radioactive waste and spent nuclear fuel allocable to the interim storage or permanent disposal of high-level radioactive waste from atomic energy defense activities and spent nuclear fuel from foreign research reactors. Authorizes appropriations. Preempts State and local law in favor of this Act. Precludes this Act from being construed as: (1) constituting either an express or implied Federal reservation of water rights for any purpose arising under it; (2) authorizing the Federal use of eminent domain to acquire water rights; or (3) limiting the exercise of water rights as provided under Nevada State laws. Grants U.S. courts of appeals original and exclusive jurisdiction over civil actions under this Act. Prescribes guidelines for NRC licensing hearings regarding facility expansions and transshipments. Prohibits the Secretary from conducting site-specific activities for a second repository unless the Congress has specifically authorized and appropriated funds for them. Requires the NRC to promulgate regulatory guidelines for: (1) financial arrangements for low-level radioactive waste site closures; and (2) training and qualification of civilian nuclear powerplant personnel. Delineates an emplacement schedule for contract holders' spent nuclear fuel and high-level radioactive waste. Prohibits: (1) subseabed or ocean water disposal of spent nuclear fuel or high-level radioactive waste; and (2) any obligation of funds for any such related activity. States that the Secretary's acceptance of spent nuclear fuel or high-level radioactive waste constitutes a transfer of title to the Secretary. Authorizes the Secretary to: (1) accept all spent nuclear fuel withdrawn from Dairyland Power Cooperative's La Crosse Reactor; and (2) pay for the on-site storage of such fuel until DOE removes it from the site. Expresses the sense of the Congress that to the greatest extent practicable all equipment and products purchased with funds made available under this Act should be American-made. Requires each Federal agency to give notice of this policy to any entity to which it provides financial assistance or contracts. Prohibits contracts with persons falsely labeling products as "Made in America." Continues the Nuclear Waste Technical Review Board. Authorizes appropriations. Directs the Secretary to take necessary action to improve the management of the civilian radioactive waste management program to ensure to the maximum extent its operation like a private business. Directs the Secretary to employ, on an on-going basis, integrated performance modeling regarding site characterization. Instructs the Secretary to report to the Congress on actions planned to implement this Act, (including the development of the Integrated Waste Management System) and to provide annual status updates. Provides for continuation of specified contracts executed under the Nuclear Waste Policy Act of 1982.

Bill· SS. 615 (106th)referred

Intergovernmental Tax Agreement Act of 1999

United States · United States Congress · 15 March 1999

Intergovernmental Tax Agreement Act of 1999 - Grants U.S. consent to States and Indian tribes to enter into intergovernmental compacts and agreements concerning the collection and remittance of : (1) applicable State taxes on retail commercial transactions involving non-Indians on Indian lands; or (2) covered tribal equivalency taxes. Permits: (1) a tribe to request the Secretary of the Interior to initiate negotiations on that tribe's part with a State for the purpose of entering into a tax compact; and (2) a State to request the Secretary to initiate negotiations between a tribe and the State to enter into such a tax compact. Requires: (1) a request by a tribe or State to be in writing; (2) the Secretary to issue a written response within 30 days after receiving a request to the submitting tribe or State; (3) the Secretary to commence negotiations with respect to the tax compact that is the subject of the request submitted by the tribe or State within 30 days after receiving such request; and (4) the parties to complete the negotiations within 120 days, unless the parties agree to an extension. Directs the Secretary to initiate a mediation process, with the goal of achieving a tax compact, if: (1) the party that was requested to enter into negotiations failed to respond to that request; or (2) upon the completion of an applicable period for negotiations, the parties have failed to execute a compact. Establishes an Intergovernmental Dispute Resolution Panel to consider and render decision on: (1) a dispute between a State and a tribe that is referred to the Panel at the Secretary's discretion if negotiations and mediation do not result in the execution of a compact; and (2) any claim involving the collection or payment of retail taxes claimed by a State with respect to transactions conducted on Indian lands. Grants, except as provided, original jurisdiction to U.S. district courts with respect to: (1) the enforcement of any compact; and (2) any civil action, claim, counterclaim, or setoff brought by any party to secure equitable relief, including injunctive and declaratory relief. Prohibits any action from being brought to recover damages arising out of or in connection with an agreement or compact, except as specifically provided for in that agreement or compact. Provides for each compact to specify that each party to the compact: (1) consents to litigation to enforce the compact; and (2) waives any defense of sovereign immunity to the extent necessary to enforce that compact.

Bill· SS. 616 (106th)referred

Child Development Act

United States · United States Congress · 15 March 1999

TABLE OF CONTENTS: Title I: Child Care and Development Block Grant Title II: Supporting Family Choices in Child Care Title III: Quality Child Care Loan Forgiveness Title IV: Offsets Child Development Act - Title I: Child Care and Development Block Grant - Amends the Child Care and Development Block Grant Act of 1990 (CCDBGA) to increase and extend through FY 2004 the authorization of appropriations for direct child care and quality improvement activities. (Sec. 102) Authorizes and makes appropriations for specified additional activities, including: (1) child care programs in general; (2) out-of-school care for school-age children; (3) improving availability of quality child care services; (4) challenge grants to increase the availability and quality of child care; (5) professional development activities and compensation; and (6) child care capital financing programs. (Sec. 103) Requires establishment of State and local child care coordinating boards to carry out specified duties, including ones currently given to designated State and local agencies. (Sec. 104) Requires State plans to provide for: (1) State use of allotments for the appropriate additional activities; (2) market rate payments for child care services, with exceptions for certain kinds of care; (3) use of the Federal share (80 percent) for the appropriate additional activities; and (4) a report, plan, and proposal for a child care capital financing program. (Sec. 105) Sets forth requirements for State use of specified additional activity allotments for: (1) child care programs in general; and (2) local grants for out-of-school care programs for school-age children. (Sec. 106) Sets forth requirements for State use of specified additional activity allotments for the following child care quality improvement activities: (1) improved availability of quality child care services; (2) challenge grants to increase the availability and quality of child care; and (3) professional development activities and compensation. (Sec. 107) Sets forth requirements for State use of specified additional activity allotments for child care capital financing programs. Sets forth required uses of aid for child care capital projects. Authorizes the Secretary of Health and Human Services to establish a child care Federal guarantee program to guarantee notes and other obligations issued by States to assist certain entities in obtaining financing for such projects. (Sec. 110) Requires States that receive CCDBGA allotments to conduct periodic surveys to collect certain wage and rate information relating to child care providers, and to report survey results to the Secretary. (Sec. 111) Revises requirements for payments for the benefit of Indian children. Sets forth the relationship between appropriated funds, certain reservations of funds for specified activities, and allotments under CCDBGA. Title II: Supporting Family Choices in Child Care - Amends the Internal Revenue Code to: (1) revise the formula to increase the dependent care income tax credit for certain taxpayers, indexed for inflation, with an even greater credit for employment-related dependent care expenses; (2) allow a minimum dependent care income tax credit for stay-at-home parents; and (3) provide for advance payment by the employer of an employee's dependent care income tax credit. Title III: Quality Child Care Loan Forgiveness - Quality Child Care Loan Forgiveness Act - Amends the Higher Education Act of 1965 (HEA) to increase from $10 million to $200 million the amount authorized to be appropriated for FY 1999 for the program of student loan forgiveness for child care providers. (Sec. 305) Requires cancellation of certain percentages of their student loans for full-time child care providers or educators who work in qualified child care facilities and who have degrees in early childhood education. Title IV: Offsets - Amends the Internal Revenue Code to repeal: (1) the oil and gas percentage depletion allowance; (2) the enhanced oil recovery credit; (3) the exemption from alternative minimum tax for small corporations; and (4) the exclusion from gross income of an individual's foreign earned income. (Sec. 402) Directs the Secretary of Defense to terminate the F-22 aircraft program. Directs the President to reduce the U.S. inventory of strategic nuclear delivery systems to the levels applicable to the United States, within the time provided, in the START II Treaty. (Sec. 403) Reduces by five percent the amount available for U.S. intelligence and intelligence-related activities for FY 2000 through 2004. (Sec. 404) Amends the Arms Export Control Act to provide for recoupment of certain foreign military sales costs and expenses. (Sec. 405) Directs the Administrator of the National Aeronautics and Space Administration to terminate U.S. participation in the International Space Station program.

Bill· HRH.R. 1108 (106th)referred

Electric Vehicle Consumer Incentive Tax Act of 1999

United States · United States Congress · 15 March 1999

Electric Vehicle Consumer Incentive Tax Act of 1999 - Amends the Internal Revenue Code to revise provisions concerning the credit for qualified electric vehicles to, among other things: (1) increase from 10 to 100 percent the portion of the cost of such a vehicle which is allowable for such credit; and (2) extend such credit for an additional four years.

Bill· SS. 588 (106th)open

Social Security for the 21st Century Act

United States · United States Congress · 11 March 1999

Social Security for the 21st Century Act - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act (SSA) to add a new part B (Retirement Security Accounts) under which an eligible individual may elect to make retirement security account contributions to a retirement security account (RSA) established by the Commissioner of Social Security for each such elector in his or her name and maintained for his or her benefit. Directs the Secretary of the Treasury to transfer from the Federal Old-Age and Survivors Insurance Trust fund for crediting by the Commissioner to an elector's RSA of a retirement security account contribution based on an applicable percentage of the elector's FICA (Federal Insurance Contributions Act) or self-employment taxes for investment according to the elector's designated investment options under a system similar to the Thrift Savings Plan for Federal employees, with a Retirement Security Fund (RSF) established in the Treasury that is to be managed by a Retirement Security Fund Investment Board (RSFIB). Provides for the treatment of RSA distributions and the off-budget budgetary treatment of RSF and its RSAs. Requires RSFIB to study and report to the President and the Congress on increased investment options for electors. Amends SSA title II to establish in the Treasury the Protect Social Security Account to save budget surpluses until a reform measure is enacted to ensure the long-term solvency of the social security trust funds. Requires the Secretary to: (1) pay into the Account at the end of each fiscal year in the FY 2000 through 2010 period an amount which in the aggregate, at the end of such period, will equal 70 percent of any such surplus projected by the Secretary for that period; and (2) invest all such amounts in public debt obligations.

Bill· SS. 599 (106th)referred

Caring for Children Act

United States · United States Congress · 11 March 1999

TABLE OF CONTENTS: Title I: Tax Relief to Increase Child Care Affordability Title II: Encouraging Quality Child Care Subtitle A: Dissemination of Information about Quality Child Care Subtitle B: Increased Enforcement of State Health and Safety Standards Subtitle C: Removal of Barriers to Increasing the Supply of Quality Child Care Subtitle D: Quality Child Care Through Federal Facilities and Programs Caring for Children Act - Title I: Tax Relief to Increase Child Care Affordability - Amends the Internal Revenue Code to increase the percentage of dependent care expenses (if the expenses are incurred to enable the taxpayer to be employed (employment-related expenses)) allowed as a credit. Deems a taxpayer who has one or more children under the age of four to have employment-related expenses of specified amounts, notwithstanding provisions limiting expenses to the amount of earned income. (Sec. 102) Mandates a program to promote employer use of dependent care assistance programs. Authorizes appropriations. (Sec. 103) Allows a credit to employers for employer-provided child care expenses, including acquisition, construction, and other property expenses and operating costs. Terminates the credit after a specified date. Title II: Encouraging Quality Child Care - Subtitle A: Dissemination of Information About Quality Child Care - Directs the Secretary of Health and Human Services, directly or through a competitive contract, to collect and disseminate information on health and safety in various child care settings and findings in the field of early childhood learning and development. (Sec. 202) Mandates grants to develop distance learning child care training technology infrastructures and model technology-based training courses for child care providers and child care workers. Authorizes appropriations. Subtitle B: Increased Enforcement of State Health and Safety Standards - Amends the Child Care and Development Block Grant Act of 1990 to require that the State plan for the use of funds under the Act provide the percentage of child care provider inspections required under State law. Mandates changes in State allotments based on State health and safety standards and inspections. Subtitle C: Removal of Barriers to Increasing the Supply of Quality Child Care - Authorizes appropriations to carry out the Child Care and Development Block Grant Act of 1990. (Sec. 222) Establishes a grant program, based on State populations, to assist States in providing funds to encourage the establishment and operation of employer operated child care programs. Authorizes appropriations. Terminates the program on a specified date. (Sec. 223) Mandates a report by the Comptroller General to the Congress on whether, and if so the extent to which, concerns regarding legal liability inhibit the availability and affordability of child care. Subtitle D: Quality Child Care Through Federal Facilities and Programs - Mandates regulations requiring child care centers in executive, legislative, or judicial facilities to comply with State and local licensing requirements. Provides for enforcement.

Bill· SS. 595 (106th)referred

Domestic Oil and Gas Crisis Tax Relief and Foreign Oil Reliance Reversal Act of 1999

United States · United States Congress · 11 March 1999

TABLE OF CONTENTS: Title I: Domestic Oil and Gas Production Preservation Provisions Title II: Domestic Oil and Gas Industry Crisis Tax Relief Subtitle A: Credits to Cash Provisions Subtitle B: Hard Times Tax Relief Subtitle C: Oil-for-Food Program Compensating Tax Benefits Title III: Foreign Oil Reliance Reversal Provisions Title IV: National Security Emergency Provisions Domestic Oil and Gas Crises Tax Relief and Foreign Oil Reliance Reversal Act of 1999 - Title I: Domestic Oil and Gas Production Preservation Provisions - Amends the Internal Revenue Code to provide for a marginal oil and gas well production credit. Excludes from gross income certain income attributable to independent producer oil from a recovered inactive well. Extends the enhanced oil recovery credit to include certain nontertiary recovery methods. Title II: Domestic Oil and Gas Industry Crisis Tax Relief - Subtitle A: Credits to Cash Provisions - Provides a ten-year carryback for: (1) unused energy minimum tax credits; (2) percentage depletion for oil and gas recovery; and (3) losses attributable to oil servicing companies and mineral interests of oil and gas producers. Provides for a waiver of limitations. Subtitle B: Hard Times Tax Relief - Provides, as a general rule, that in computing the alternative minimum taxable income of any taxpayer which is an integrated oil company for any taxable year beginning after 1998, there shall be allowed as a deduction an amount equal to the alternative tax energy preference deduction (as defined). Makes the depreciation adjustment inapplicable to property used in the active conduct of the trade or business of exploring for, extracting, developing, or gathering crude oil or natural gas. Repeals specified adjustments. Allows using the enhanced oil recovery credit and the credit for producing oil from a nonconventional source against the minimum tax. Subtitle C: Oil-for-Food Program Compensating Tax Benefits - Increases the percentage depletion for stripper wells. Repeals the net income limitation on percentage depletion for oil and gas properties. Permits a taxpayer to treat geological and geophysical expenses incurred in connection with the exploration for, or development of, oil or gas within the United States as expenses which are not chargeable to capital account. Doubles from the 90th to the 180th day the time allowed under the "spudding rule." Title III: Foreign Oil Reliance Reversal Provisions - Establishes a crude oil and natural gas exploration credit. Title IV: National Security Emergency Provisions - Directs the President to: (1) establish a National Security Energy Independence Ceiling which shall represent a ceiling beyond which foreign crude and oil product imports as a share of U.S. crude and oil product consumption shall not rise; (2) report to Congress annually with a national security projection for energy independence; and (3) certify whether such imports will exceed the ceiling. Provides for review of each projection by Congress. Requires the President, if the ceiling level will be exceeded, to submit a National Security and Oil production policy to Congress which shall prevent such imports from the exceeding the National Security Energy Independence Ceiling.

Bill· SS. 597 (106th)referred

Second Amendment Rights Protection Act of 1999

United States · United States Congress · 11 March 1999

Second Amendment Rights Protection Act of 1999 - Amends the Brady Handgun Violence Prevention Act to prohibit the use of appropriated funds for: (1) any system to implement the Act that does not require and result in the immediate destruction of all information submitted by or on behalf of any person who has been determined not to be prohibited from owning a firearm; and (2) the implementation or collection of any tax or fee by any Federal officer, agent, or employee, or by any State or local officer or agent acting on behalf of the United States, in connection with such implementation. Authorizes any person aggrieved by a violation of this Act to bring an action in Federal district court and, if successful, to receive damages, punitive damages, and such other remedies as the court may determine to be appropriate, including a reasonable attorney's fee.

Bill· SS. 593 (106th)referred

Small Savers Act of 1999

United States · United States Congress · 11 March 1999

Small Savers Act of 1999 - Amends the Internal Revenue Code to direct the Secretary of the Treasury to prescribe income tax rate tables that increase the maximum taxable income level for the 15 percent rate bracket and the minimum taxable income level for the 28 percent rate bracket by specified dollar amounts beginning with calendar year 2000. Excludes from individual gross income up to $250 ($500 for joint filers) of the sum of dividends from domestic corporations or interest. Sets forth related provisions with respect to: (1) distributions from regulated investment companies and real estate investment trusts; and (2) nonresident aliens. Allows as a deduction an amount equal to the lesser of: (1) the net capital gain of the taxpayer; or (2) $5,000. Increases the $2,000 IRA contribution limit to $3,000.

Bill· SS. 602 (106th)referred

Stealth Tax Prevention Act

United States · United States Congress · 11 March 1999

Stealth Tax Prevention Act - Amends Federal law relating to congressional review of agency rulemaking to include in the definition of "major rule" any rule that is promulgated by the Internal Revenue Service and whose implementation and enforcement the Administrator of the Office of Information and Regulatory Affairs of the Office of Management and Budget finds has resulted in (or is likely to result in) any net increase in Federal revenues.

Bill· SS. 598 (106th)referred

Farmland Protection Act of 1999

United States · United States Congress · 11 March 1999

Farmland Protection Act of 1999 - Amends the Federal Agriculture Improvement and Reform Act of 1996 with respect to the farmland protection program to: (1) specify that the program shall be a matching grant program carried out through eligible entities such as State and local government, Indian tribes, and nonprofit conservation organizations which do not operate farmland protection programs; (2) eliminate acreage limits; and (3) increase the existing funding cap, revising it from a total program to a fiscal year cap.

Bill· SS. 590 (106th)referred

Elimination of Double Subsidies for the Hardrock Mining Industry Act of 1999

United States · United States Congress · 11 March 1999

Elimination of Double Subsidies for the Hardrock Mining Industry Act of 1999 - Amends the Internal Revenue Code to disallow the percentage depletion allowance for hardrock mines located on land currently subject to the general mining laws, or on land patented under such laws. Establishes the Abandoned Mine Reclamation Trust fund in the Treasury. Appropriates to such Fund amounts equal to 25 percent of the additional revenues received by reason of the above change in the percentage depletion allowance. Prescribes guidelines under which such fund shall be available to the Secretary of the Interior for reclamation and restoration of lands and water resources adversely affected by mineral and mineral material mining (excluding coal and fluid materials).

Bill· HRH.R. 1102 (106th)open

Retirement Security and Savings Act of 2000

United States · United States Congress · 11 March 1999

TABLE OF CONTENTS: Title I: Expanding Coverage Title II: Enhancing Fairness for Women and Children Title III: Increasing Portability for Participants Title IV: Strengthening Pension Security and Enforcement Title V: Reducing Regulatory Burdens Comprehensive Retirement Security and Pension Reform Act - Amends the Internal Revenue Code (the Code) and the Employee Retirement Income Security Act of 1974 (ERISA) with respect to pensions. Title I: Expanding Coverage - Restores the amounts of certain limitations formerly in effect under the Code for: (1) defined benefit plans; (2) defined contribution plans; (3) qualified trusts; (4) elective deferrals; (5) deferred compensation plans of State and local governments and tax-exempt organizations; (6) simple retirement accounts; and (7) cost-of-living adjustments. (Sec. 102) Amends the Code and ERISA to revise requirements relating to plan loans for subchapter S owners, partners, and sole proprietors. (Sec. 103) Allows employers to elect salary reduction only arrangements under Code requirements for simple plans. (Sec. 104) Revises specified top-heavy rules. Repeals family aggregation rules. Revises the definition of key employee. Provides that, at the election of the employer, any employee elective contribution to a plan shall not be taken into account for purposes of determining: (1) whether a plan is a top-heavy plan (or whether any aggregation group which includes such plan is a top-heavy group); or (2) compensation. Requires that employer matching contributions be taken into account for purposes of minimum contribution requirements. Revises requirements for qualifications. Provides for distributions during the last year before a determination date is taken into account. Excludes from the definition of top-heavy plan: (1) cash or deferred arrangements using alternative methods of meeting nondiscrimination requirements; and (2) defined contribution plans using alternative methods of meeting nondiscrimination requirements. Provides that elective deferrals will not be taken into account for purposes of a special rule where the maximum contribution is less than three percent. (Sec. 105) Provides that qualified staffing firms are to be considered employers for purposes of: (1) specified employment taxes; and (2) providing employee benefits. Provides for coverage of leased employees in employment benefit plans by: (1) applying to leased employees certain requirements concerning cash or deferred arrangements, matching contributions, and employee contributions; and (2) setting forth special rules for the leasing organization's plan. Revises safe harbor plan requirements. (Sec. 106) Provides that elective deferrals shall not be taken into account for purposes of limits on certain plan contributions. (Sec. 107) Amends ERISA to provide for a phase-in of an additional premium for new plans to pay to the Pension Benefit Guaranty Corporation (PBGC). (Sec. 108) Repeals specified coordination requirements under the Code for deferred compensation plans of State and local governments and tax-exempt organizations. (Sec. 109) Eliminates user fee requirements for requests to the Internal Revenue Service (IRS) concerning the status of pension plans. (Sec. 110) Sets forth an alternative method of meeting nondiscrimination requirements for automatic contribution trusts. (Sec. 111) Revises certain deduction limits for stock bonus and profit sharing trusts and for defined contribution plans. (Sec. 112) Provides for optional treatment of elective deferrals as plus contributions. (Sec. 113) Establishes a tax credit for pension plan startup costs of small employers. Title II: Enhancing Fairness for Women and Children - Allows additional salary reduction catch-up contributions for those approaching retirement under Code requirements relating to: (1) elective deferrals; (2) simple retirement accounts; and (3) deferred compensation plans of State and local governments and tax-exempt organizations. (Sec. 202) Sets forth requirements relating to equitable treatment for contributions of employees to defined contribution plans. Requires that certain contributions by church plans are not to be treated as exceeding a specified limit. (Sec. 203) Provides for faster vesting of certain employer matching contributions under the Code and ERISA. (Sec. 204) Amends Federal civil service law to revise requirements for deferred annuities for surviving spouses of Federal employees under both the Civil Service Retirement System (CSRS) and the Federal Employees Retirement System (FERS). (Sec. 205) Revises minimum distribution rules under the Code. Revises requirements for actuarial adjustment of benefit under a defined benefit plan. Directs the Secretary of the Treasury to: (1) simplify and finalize the regulations relating to minimum distribution requirements; and (2) modify such regulations to reflect increases in life expectancy, and revise required distribution methods so that, under reasonable assumptions, the amount of the required minimum distribution does not decrease over a participant's life expectancy. Provides that, during the first year that such revised regulations are in effect, required distributions for future years may be redetermined, with the opportunity to choose a new designated beneficiary and to elect a new method of calculating life expectancy. Excludes specified amounts from minimum distribution requirements. Repeals a rule relating to distributions begun before death occurs. (Sec. 206) Revises requirements relating to tax treatment of division of section 457 plan benefits upon divorce. (Sec. 207) Amends Federal civil service law to eliminate certain percentage limitations on contributions to the Thrift Savings Fund (TSF) under FERS and CSRS. (Sec. 208) Allows certain contributions to TSF of eligible rollover distributions of eligible retirement plans. (Sec. 209) Eliminates certain waiting periods for purposes of contributions to TSF. Title III: Increasing Portability for Participants - Permits rollovers from and to various types of plans under the Code. (Sec. 302) Permits individual retirement plan (IRA) rollovers only if certain conditions are met. (Sec. 303) Permits rollover of after-tax contributions in an exempt trust under specified conditions. Sets forth a hardship exception to the 60-day rule. (Sec. 304) Sets forth requirements for treatment of forms of distribution available under transferor and transferee plans, under both the Code and ERISA. (Sec. 305) Revises restrictions on distributions, including the same desk exception. Repeals business sale requirements. (Sec. 306) Authorizes trustee-to-trustee transfers to purchase permissive service credit with respect to governmental defined benefit plans. (Sec. 307) Allows employers to disregard rollovers for purposes of cash-out amounts, under retirement plan provisions of the Code and ERISA. Title IV: Strengthening Pension Security and Enforcement - Amends the Code and ERISA to revise the percentage of current liability funding limit. Revises maximum contribution deduction rules and applies them to all defined benefit plan under the Code. (Sec. 402) Amends ERISA to revise requirements relating to missing participants. Direct the PBGC to prescribe rules relating to missing participants for multiemployer plans covered by the PBGC that terminate. Allows the administrator of a plan not otherwise subject to such PBGC regulation to elect to transfer a missing participant's benefits to the PBGC upon termination of the plan, under specified conditions. (Sec. 403) Amends ERISA to revise requirements for periodic pension benefits statements. (Sec. 404) Amends ERISA to make discretionary the imposition and amount of civil penalties for breach of fiduciary responsibility. Revises requirements for the applicable recovery amount and related rules. (Sec. 405) Amends the Code to allow an employer, in determining the amount of nondeductible contributions for any taxable year, to elect not to take into account any contributions to a defined benefit plan except to the extent that they exceed the full-funding limitation. (Sec. 406) Amends the Taxpayer Relief Act of 1997 to make specified amendments inapplicable to elective deferrals used to pay indebtedness, incurred before a certain date, on plan acquisition of employer securities or real property. (Sec. 407) Amends ERISA to revise requirements for notice of significant reductions in plan benefits. Title V: Reducing Regulatory Burdens - Amends the Code to provide intermediate sanctions for inadvertent failures. Provides for protection from disqualification upon timely correction or payment of fine under requirements for: (1) qualified pension, profit-sharing, and stock bonus plans; (2) qualified cash or deferred arrangements (section 401(k) plans); and (3) annuity contracts. Provides that, under requirements relating to taxability of the beneficiary of a nonexempt trust, income inclusion for disqualification is not applicable to nonhighly compensated employees. (Sec. 502) Repeals a multiple use test. Directs the Secretary prescribe regulations permitting appropriate aggregation of plans and contributions. (Sec. 503) Directs the Secretary to provide by regulation that a plan shall be deemed to satisfy specified requirements of the Code if it satisfies a certain facts and circumstances test, under specified conditions. (Sec. 504) Revises line of business rules to: (1) repeal a gateway test; and (2) provide a line of business exception. Directs the Secretary to modify regulations relating to special rules for separate lines of business under the Code to: (1) simplify the administrability of the rules for both the Secretary and plans; and (2) permit employees to be allocated among lines of business based on all the facts and circumstances. (Sec. 505) Grants the Secretary discretion in applying a specified coverage test to a plan. (Sec. 506) Amends the Code and ERISA to provide for an annual inflation adjustment to increase the retirement plan cash-out amount. (Sec. 507) Amends the Code and ERISA to revise requirements relating to timing of plan valuations. (Sec. 508) Makes inapplicable to certain mirror plans specified Code requirements relating to deferred compensation plans of State and local governments and tax-exempt organizations. (Sec. 509) Amends ERISA rules for substantial owners relating to plan terminations to revise: (1) the phase-in of the guarantee; and (2) the allocation of assets. (Sec. 510) Amends Code requirements for applicable dividends to allow dividends of employee stock ownership plans to be reinvested without loss of dividend deduction. (Sec. 511) Directs the Secretary of the Treasury to modify the regulations regarding the exclusion allowance to render void the requirement that contributions to a defined benefit pension plan be treated as previously excluded amounts. (Sec. 512) Provides for a special limitation rule for multiemployer plans as well as governmental plans. (Sec. 513) Eliminates partial termination rules for multiemployer plans. (Sec. 514) Revises the notice and consent period regarding distributions. Directs the Secretary to modify certain regulations under the Code to provide that the description of a participant's right, if any, to defer receipt of a distribution shall also describe the consequences of failing to defer such receipt. (Sec. 515) Sets forth conforming amendments relating to election to receive taxable cash compensation in lieu of nontaxable parking benefits. (Sec. 516) Extends to international organizations the moratorium on application of certain nondiscrimination rules applicable to State and local plans. (Sec. 517) Directs the Secretary to modify certain regulations with respect to certain plan participation by employees of tax-exempt entities under the Code. (Sec. 518) Provides for permissive aggregation of collective bargaining units in specified circumstances relating to plan participation under the Code. (Sec. 519) Repeals a transition rule relating to certain highly compensated employees under the Tax Reform Act of 1986. (Sec. 520) Treats the provision of certain retirement planning services by an employer to an employee as a de minimis fringe benefit to the extent it is not treated as a working condition fringe. Prohibits including an amount in an employee's gross income solely because the employee may choose between any retirement planning fringe and compensation otherwise includible in gross income, providing such choices are available in a way that does not discriminate in favor of highly compensated employees. (Sec. 521) Revises ERISA requirements for annual report dissemination. (Sec. 522) Revises the ERISA definition of an excess benefit plan. (Sec. 523) Directs the Secretary of Labor to modify a regulation requiring a benefit suspension notification to allow such notification to: (1) be included in the summary plan description, rather than in a separate notice; and (2) not include a copy of the relevant plan provisions. (Sec. 524) Prescribes requirements for plan amendments or annuity contract amendments under the Code and ERISA. (Sec. 525) Directs the Secretary of the Treasury to provide simplified annual filing requirements for: (1) one-participant (an owner and spouse) retirement plans with assets below a specified amount; or (2) retirement plans for fewer than 25 employees. (Sec. 526) Directs the Secretary of the Treasury to issue model defined contribution and benefit plans that fit the needs of small businesses.

Bill· HRH.R. 1089 (106th)referred

Mutual Fund Tax Awareness Act of 2000

United States · United States Congress · 11 March 1999

Mutual Fund Tax Awareness Act of 1999 - Directs the Securities and Exchange Commission to revise regulations under the Investment Company Act of 1940 to require, consistent with the protection of investors and the public interest, improved methods of disclosing in investment company prospectuses and annual reports the after-tax effects of portfolio turnover on investment company returns to investors.

Bill· HRH.R. 1099 (106th)open

Social Security Protection and Tax Relief Act of 1999

United States · United States Congress · 11 March 1999

Social Security Protection and Tax Relief Act of 1999 - Amends the Internal Revenue Code to impose a 12 percent tax on an individual's "social security taxable income." Defines such income. Decreases the old age, survivors, and disability income (social security taxes) tax rates.

Bill· HRH.R. 1074 (106th)referred

Regulatory Right-to-Know Act of 1999

United States · United States Congress · 11 March 1999

Regulatory Right-to-Know Act of 1999 - Directs the President, acting through the Director of the Office of Management and Budget, to submit annually to the Congress an accounting statement and associated report containing: (1) an estimate of the total annual costs and benefits of Federal regulatory programs in the aggregate; by agency, agency program, and program component; and by major rule; (2) an analysis of direct and indirect impacts of Federal rules and paperwork on Federal, State, local, and tribal government, the private sector, small business, wages, consumer prices, productivity, economic growth, and distributional effects; (3) an identification and analysis of overlaps, duplications, and potential inconsistencies among such programs; and (4) recommendations to reform inefficient or ineffective regulatory programs or program components. Requires the Director, in estimates contained in any submission, to quantify the net benefits or net costs of each program component, each major rule, and each option for which costs and benefits were included in any regulatory impact analysis issued for any major rule. Requires the Director to include in each submission a table stating the number of major and nonmajor rules issued by each agency in the preceding fiscal year. Requires the accounting statement, at a minimum, to: (1) cover expected costs and benefits for the fiscal year for which the statement is submitted and the four following fiscal years; (2) cover previously expected costs and benefits for the two preceding fiscal years, or the most recent revision of such costs and benefits; and (3) with respect to each major rule, include the estimates of costs and benefits for each of the fiscal years referred to that were included in the regulatory impact analysis that was prepared for such major rule. Requires the Director to: (1) issue guidelines to agencies to standardize most plausible measures of costs and benefits and the format of information provided for accounting statements; and (2) review agency submissions for consistency with such guidelines. Requires the Director: (1) before submitting the statement and report and before preparing final guidelines, to provide public notice and an opportunity to comment and to consult with the Director of the Congressional Budget Office; and (2) to include an appendix to the report or guidelines addressing public and peer review comments. Directs the Director to arrange for two or more organizations that are independent of the Government and that have nationally recognized expertise in regulatory analysis and regulatory accounting to provide peer review of each accounting statement and associated report and the guidelines before such statement, report, or guidelines are final.

Bill· HRH.R. 1096 (106th)open

DeLauro-Lowey Water Pollution Control and Estuary Restoration Act

United States · United States Congress · 11 March 1999

DeLauro-Lowey Water Pollution Control and Estuary Restoration Act - Amends the Federal Water Pollution Control Act to extend the authorization of appropriations for the State water pollution control revolving fund program through FY 2006. Requires a specified percentage (increasing with each succeeding fiscal year) of such appropriations to be used for capitalization grants for estuary plans to qualified States. Prohibits a qualified State from submitting an estimate of needs unless the estimate is approved by each management conference that is implementing an approved estuary plan and of which the State is a member. Makes States that fail to submit approved need estimates ineligible for assistance. Directs States to establish separate Estuary Accounts in their water pollution control revolving funds, to be used for implementing approved estuary plans. Permits loans made with Account funds to be for terms of up to 40 years or for the useful life of a facility constructed with the loan, whichever is less, if the borrower demonstrates financial hardship. Establishes a State matching requirement for deposits into Accounts. Requires the Administrator of the Environmental Protection Agency to make grants for the implementation of estuary conservation and management plans. Authorizes appropriations. Permits certain grants under the National Estuary Program to be used for interim actions adopted by management conferences to protect the water and sediment quality of estuaries. Extends the authorization of appropriations for management conferences, grants, conservation and management plans, and research under the National Estuary Program through FY 2004. Requires a management conference to be convened for at least five years (currently, not to exceed five years). Sets forth conditions under which management conferences may be extended or terminated. Sets forth provisions regarding the reconvening of conferences. Revises approval and implementation procedures for estuary conservation and management plans and establishes procedures for interim actions. Prohibits any activity located in U.S. waters or which serves new development in such waters from being included in a conservation and management plan or a State needs estimate unless specified Federal officials determine that: (1) the activity is essential to reduce the discharge of pollutants into navigable waters; and (2) there is no practicable alternative to the proposed activity that would have a less adverse impact on the aquatic habitat.

Bill· HRH.R. 1091 (106th)referred

Ticket to Work and Self-Sufficiency Act of 1999

United States · United States Congress · 11 March 1999

TABLE OF CONTENTS: Title I: Expanded Availability of Health Care Services Title II: Ticket to Work and Self-Sufficiency Program Title III: Technical Amendments Ticket to Work and Self-Sufficiency Act of 1999 - Title I: Expanded Availability of Health Care Services - Amends title XIX (Medicaid) of the Social Security Act (SSA) to provide for expanding State options under Medicaid for workers with disabilities, namely by creating State options to eliminate income, assets, and resource limitations for workers with disabilities who buy into Medicaid and to expand opportunities for such workers to make such a buy. Provides that Federal funds paid to a State for medical assistance provided to certain working disabled individuals must be used to supplement but not supplant the level of State funds expended as of FY 1999 for programs to enable working disabled individuals to work. (Sec. 102) Extends Medicare (SSA title XVIII) coverage for OASDI (SSA title II) disability benefit recipients who are using tickets to work and self-sufficiency (TWSS). (Sec. 103) Directs the Secretary of Health and Human Services to: (1) award grants to eligible States to support establishment of State infrastructures to support the working disabled as well as to enable State outreach campaigns on infrastructure existence; and (2) submit a recommendation to specified congressional committees on whether such grant program should be continued after FY 2010. Authorizes and makes appropriations. (Sec. 104) Authorizes State demonstration projects under which Medicaid coverage equal to that afforded under the State option provided for above for eliminating income, assets, and resource limitations for disabled workers buying into Medicaid is provided for up to a specified maximum number of workers with a potentially severe disability. Authorizes and makes appropriations. Title II: Ticket to Work and Self-Sufficiency Program - Amends part A (General Provisions) of SSA title XI to direct the Commissioner of Social Security to establish a Ticket to Work and Self-Sufficiency Program (TWSSP) under which a disabled beneficiary may use a TWSS issued by the Commissioner under a described system, designed to ensure quality assurance, to obtain employment, vocational rehabilitation, or other support services, pursuant to an appropriate individual work plan meeting specified requirements, at the Commissioner's expense, from a participating employment network, public or private, which: (1) meets specified qualifications and is under an agreement with the Commissioner who must select a program manager to assist in administering TWSSP; (2) is chosen by the beneficiary, and (3) is willing to accept assignment of the beneficiary's TWSS. Allows State agencies administering or supervising the administration of the State plan under title I of the Rehabilitation Act of 1973 to elect to participate as an employment network. Sets forth special requirements applicable to cross-referral to certain State agencies and requirements relating to provision of services. Describes employment network payment systems. Provides that during any period for which an individual is using a TWSS, the Commissioner and any applicable State agency may not initiate a continuing disability or similar review with regard to whether the individual is or is not disabled. Authorizes to be transferred from the social security trust funds each fiscal year such sums as may be necessary to carry out this title with respect to SSA title II disability beneficiaries. Directs the Commissioner to establish a corps of trained, accessible, and responsive work incentive specialists to specialize in SSA title II and title XVI disability work incentives for the purpose of disseminating accurate information to disabled beneficiaries with respect to inquiries and issues relating to work incentives. (Sec. 204) Establishes within the executive branch the Ticket to Work and Self-Sufficiency Advisory Panel to advise the Commissioner with respect to TWSSP, and furnish progress on TWSSP to the President and Congress. Authorizes appropriations. (Sec. 205) Directs the Commissioner to conduct certain demonstration projects designed to provide for specified reductions in disability insurance benefits based on earnings. Requires expenditures for such demonstration projects to come out of the social security and Medicare trust funds to the extent provided in advance in appropriation acts. Directs the Comptroller General to conduct and report to Congress on various described studies concerning existing disability-related employment incentives and coordination of the OASDI disability insurance program and the SSI program as they relate to individuals entering or leaving concurrent entitlement under such programs. Title III: Technical Amendments - Amends the Contract with America Advancement Act of 1996 with respect to: (1) final adjudication of denied claims by drug addicts and alcoholics for SSA title II disability benefits; and (2) the effective dates of certain requirements concerning representative payees and treatment referrals for drug addicts and alcoholics. (Sec. 302) Amends SSA title II to: (1) provide for payments to State and local prisons for monthly reports on the identities of inmates whose OASDI benefits are determined by the Commissioner not to be payable as a result of such reports; (2) provide for a 50 percent reduction in such payments under SSA titles II and XVI in cases involving a comparable payment under the other title with respect to the same prisoner; (3) exempt from the Privacy Act of 1974 any agreements with State and local prisons to supply such information; (4) transfer from the social security trust funds any sums necessary to enable the Commissioner to make such payments; (5) eliminate the requirement that confinement stem only from a crime punishable by imprisonment for more than one year (thus denying OASDI benefits to individuals confined for any criminal offense); and (6) provide for continued denial of benefits to sex offenders remaining confined to public institutions upon completion of prison term. (Sec. 303) Provides for a two-year open season for members of the clergy who wish to revoke their exemption from social security coverage . (Sec. 304) Amends SSA title XI to make a miscellaneous technical amendment relating to cooperative research or demonstration projects under SSA titles II and XVI. (Sec. 305) Amends SSA title XI to make miscellaneous technical amendments to provisions concerning the requirements of State income and eligibility verification systems to, among other changes, allow a State to permit certain employers that make returns with respect to domestic service employment taxes on a calendar year basis to instead make such reports on an annual basis.

Bill· HRH.R. 1083 (106th)open

Reforestation Tax Act of 1999

United States · United States Congress · 11 March 1999

Reforestation Tax Act of 1999 - Amends the Internal Revenue Code to allow a deduction to a taxpayer who has a qualified timber gain in an amount equal to the qualified percentage of such gain. Decreases the amortization period for reforestation expenditures.

Bill· HRH.R. 1105 (106th)referred

Family Business Preservation Act of 1999

United States · United States Congress · 11 March 1999

Family Business Preservation Act of 1999 - Amends the Internal Revenue Code to exclude from estate taxes the adjusted value of a qualified family owned business.

Bill· HRH.R. 1075 (106th)referred

Teacher Technology Training Act of 1999

United States · United States Congress · 11 March 1999

Teacher Technology Training Act of 1999 - Amends the Internal Revenue Code to increase the Lifetime Learning Credit for an elementary or secondary school teacher attending an approved technology training course.

Bill· HRH.R. 1097 (106th)referred

To amend the Internal Revenue Code of 1986 to simplify the $500 per child tax credit and other individual non-refundable credits by repealing the complex limitations on the allowance of those credits resulting from their interaction with the alternative minimum tax.

United States · United States Congress · 11 March 1999

Amends the Internal Revenue Code to revise limitations under subpart A (Nonrefundable Personal Credits) of part IV (Credits Against Tax) to prohibit the aggregate amount of credits allowed by such subpart for the taxable year from exceeding the sum of: (1) the taxpayer's regular tax liability for the taxable year; and (2) the tax imposed for the taxable year by alternative minimum tax provisions. Repeals provisions concerning: (1) with respect to the additional credit for families with three or more children, the reduction of the child tax credit for a taxpayer subject to the alternative minimum tax; and (2) the supplemental child credit. Reduces the income threshold amount for the phaseout of the child tax credit.

Bill· HRH.R. 1092 (106th)referred

Semiconductor Equipment Investment Act of 1999

United States · United States Congress · 11 March 1999

Semiconductor Equipment Investment Act of 1999 - Amends the Internal Revenue Code to make semiconductor manufacturing equipment three-year depreciable property.

Bill· HRH.R. 1084 (106th)referred

Lifetime Tax Relief Act of 1999

United States · United States Congress · 11 March 1999

TABLE OF CONTENTS: Title I: Family Relief Subtitle A: Tax Relief Subtitle B: Relief from Social Security Earning Test Title II: Business Relief Title III: Savings and Investment Title IV: Education Lifetime Tax Relief Act of 1999 - Title I: Family Relief - Subtitle A: Tax Relief - Amends the Internal Revenue Code (IRC) to: (1) set the basic standard deduction for married individuals at twice the deduction for unmarried individuals; (2) increase the personal exemption from $2,000 to $3,500; (3) reduce individual income taxes by increasing the amounts of income subject to tax at the 15 percent rate; and (4) fully allow nonrefundable personal credits against regular tax liability during 1999 and 2000 (currently, 1998). Subtitle B: Relief From Social Security Earning Test - Eliminates the earnings test for individuals of retirement age. Title II: Business Relief - Provides for the phaseout of subtitle B (Estate and Gift Taxes) of the IRC with the total repeal of such subtitle being effective January 1, 2010. Makes permanent the: (1) research credit; (2) work opportunity credit; and (3) subpart F (relating to special rule for income derived in the active conduct of banking, financing, or similar businesses) exemption for active financing income. Provides for the deduction of 100 percent of the health insurance costs of self-employed individuals. Increases from 50 to 100 percent the amount of gain excluded from the sale certain small business stock. Reduces from five to three years the holding period applicable to such a sale. Makes such exclusion available to corporations. Makes the stock of larger businesses eligible. Doubles the annual limitation on incentive stock options. Title III: Savings and Investment - Excludes from the gross income of an individual up to $1,000 of net capital gain. Increases the maximum amount of the IRA deduction to $3,000. Doubles the elective deferral limit if an employee's spouse is not participating in elective deferral plans. Title IV: Education - Set forth provisions concerning: (1) financing school construction; (2) the exclusion from income of education distributions from qualified tuition programs; and (3) coverage of private tuition programs.

Bill· HRH.R. 1076 (106th)referred

Teacher Technology Access Act of 1999

United States · United States Congress · 11 March 1999

Teacher Technology Access Act of 1999 - Amends the Internal Revenue Code to allow a limited credit to an elementary or secondary school teacher for qualified computer expenditures.

Bill· HJRESH.J.Res. 37 (106th)passed

Proposing an amendment to the Constitution of the United States with respect to tax limitations.

United States · United States Congress · 11 March 1999

Constitutional Amendment - Requires that any bill, resolution, or other legislative measure changing the internal revenue laws shall require for final adoption in each House the concurrence of two-thirds of the Members of that House voting and present, unless the bill is determined at the time of adoption, in a reasonable manner prescribed by law, not to increase the internal revenue by more than a de minimis amount. States that for purposes of determining any increase, there shall be excluded any increase resulting from the lowering of an effective rate of any tax. Requires journal entry of any vote. Permits the waiver of such requirement, for up to two years, if there is a declaration of war or if the United States is engaged in a military conflict which causes an imminent and serious threat to national security and is so declared by a joint resolution which becomes law.

Bill· SS. 584 (106th)referred

Children's Smoking Prevention, Health, and Learning Trust Fund Act of 1999

United States · United States Congress · 10 March 1999

Children's Smoking Prevention, Health, and Learning Trust Fund Act of 1999 - Amends title XIX (Medicaid) of the Social Security Act (SSA) to prohibit as the treatment of an overpayment for Medicaid-related purposes any amount recovered or paid to a State as part of a settlement or judgment reached in litigation initiated or pursued by a State against one or more manufacturers of tobacco products (recovered amounts), if the Secretary of Health and Human Services (HHS) finds that specified conditions will be met, including that the State has filed an HHS-approved plan with the Secretary that outlines specified expenditure guidelines requiring, among other things, that at least 35 percent of the Federal share (50 percent of any recovered amounts for a fiscal year) be spent on certain tobacco use prevention programs such as smoking cessation programs and other anti-smoking State-initiated programs to assist smokers with smoking- induced disease, with the remainder of the Federal share to be spent on various specified health care and early learning programs, including the Children's Health Insurance program (SSA title XXI). Establishes an exception for tobacco-growing States with regard to expenditure of the remainder of the Federal share to allow them to use up to a specified percentage of such remainder for assistance programs for tobacco farmers and workers adversely impacted directly because of such settlement or judgment. Provides that: (1) if the Secretary determines that recovered amounts are not being spent accordingly the Secretary shall take appropriate action to offset such amounts from the amounts otherwise paid to the State under Medicaid; and (2) payment for administrative expenses incurred in pursuing tobacco litigation is prohibited. Makes this Act effective with regard to amounts recovered or paid to a State before, on, or after the enactment of this Act.

Bill· SS. 572 (106th)referred

A bill to prohibit the Secretary of the Treasury from issuing regulations dealing with hybrid transactions.

United States · United States Congress · 10 March 1999

Prohibits the Secretary of the Treasury under provisions of subpart F (Controlled Foreign Corporations) of part III (Income from Sources Without the United States) of subchapter N (Tax Based On Income From Sources Within or Without the United States) of the Internal Revenue Code from, among other things, issuing either temporary or final regulations relating to the treatment of hybrid transactions. Requires a study and report concerning such transactions.

Bill· HRH.R. 1055 (106th)open

Military Family Food Stamp Tax Credit Act of 1999

United States · United States Congress · 10 March 1999

Military Family Food Stamp Tax Credit Act of 1999 - Amends the Internal Revenue Code to annually allow a $500 refundable credit to certain low-income members of the uniformed services.

Bill· HRH.R. 1061 (106th)referred

Clergy Freedom of Choice Act of 1999

United States · United States Congress · 10 March 1999

Clergy Freedom of Choice Act of 1999 - Amends the Internal Revenue Code to provide that ministers may elect at any time not to be covered by Social Security with respect to future services as a minister.

Bill· HRH.R. 1060 (106th)referred

Distorting Subsidies Limitation Act of 1999

United States · United States Congress · 10 March 1999

Distorting Subsidies Limitation Act of 1999 - Amends the Internal Revenue Code to impose an excise tax on any person engaged in a trade or business who derives any benefit from any targeted subsidy provided by a State or local government. Defines such a subsidy as one which is designed to encourage a business to locate or remain in a particular jurisdiction. Denies a tax exemption for any interest earned on bonds which provide such subsidies. Prohibits the use of Federal funds to provide such a subsidy.

Bill· SS. 569 (106th)referred

Farm Independence Act of 1999

United States · United States Congress · 9 March 1999

Farm Independence Act of 1999 - Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to exclude net earnings from a lease agreement (currently, an arrangement) from income with respect to farmland.

Bill· HRH.R. 1039 (106th)referred

To amend the Internal Revenue Code of 1986 to provide for a medical innovation tax credit for clinical testing research expenses attributable to academic medical centers and other qualified hospital research organizations.

United States · United States Congress · 9 March 1999

Amends the Internal Revenue Code to establish a limited credit for "qualified medical innovation expenses." Defines such expenses as amounts paid by a taxpayer to any qualified academic institution for clinical testing research activities.

Bill· HRH.R. 1041 (106th)referred

Date Certain Tax Code Replacement Act

United States · United States Congress · 9 March 1999

Date Certain Tax Code Replacement Act - Prohibits the imposition of any tax by the Internal Revenue Code: (1) for any taxable year beginning after December 31, 2002; and (2) in the case of any tax not imposed on the basis of a taxable year, on any taxable event or for any period after December 31, 2002. Excepts the: (1) tax on self-employment income (chapter 2 of the Code); (2) Federal Insurance Contributions Act (chapter 21 of the Code); and (3) Railroad Retirement Tax Act (chapter 22 of the Code). Declares that any new Federal tax system should be: (1) a simple and fair system; and (2) approved by the Congress in its final form no later than July 4, 2002.

Bill· HRH.R. 1044 (106th)referred

Farm Independence Act of 1999

United States · United States Congress · 9 March 1999

Farm Independence Act of 1999 - Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to exclude net earnings from a lease agreement (currently, an arrangement) from income with respect to farmland.

Bill· HRH.R. 1040 (106th)referred

Freedom and Fairness Restoration Act of 1999

United States · United States Congress · 9 March 1999

TABLE OF CONTENTS: Title I: Tax Reduction Title II: Supermajority Required for Tax Changes Freedom and Fairness Restoration Act of 1999 - Title I: Tax Reduction and Simplification - Amends the Internal Revenue Code to impose a 19 percent tax (17 percent after December 31, 2000) on the taxable income of every individual. Redefines "taxable income" to mean the amount by which wages, retirement distributions, and unemployment compensation exceed the standard deduction. Increases the basic standard deduction and includes an additional standard deduction for dependents. Includes in taxable income the taxable income of each dependent child under the age of 14. Provides for inflation adjustments. (Sec. 102) Replaces the current tax on corporations with a tax on every person engaged in a business activity equal to 19 percent (17 percent after December 31, 2000) of the business taxable income of such person. Makes the person engaged in the business activity liable for the tax. Imposes a tax of 19 percent (17 percent after December 31, 2000) on the value of excludable compensation provided during the year by an employer for the benefit of employees. Makes the employer liable for the tax. (Sec. 103) Repeals: (1) numerous provisions relating to pension plans; and (2) provisions imposing a tax on any employer reversion from a qualified plan. Revises requirements regarding transfers of excess pension assets. (Sec. 104) Repeals from the Internal Revenue Code: (1) the part relating to alternative minimum tax; (2) the part relating to credits against tax; (3) the subtitle relating to estate and gift taxes; and (4) subject to exception, the chapter relating to normal taxes and surtaxes. Title II: Supermajority Required for Tax Changes - Makes it not in order in the House of Representatives or the Senate, unless waived or suspended in the House or the Senate by a three-fifths vote of the Members, to consider any bill, joint resolution, amendment thereto, or conference report thereon that includes any provision that increases an income tax rate, creates an additional tax rate, reduces the standard deduction, or provides any exclusion, deduction, credit, or other benefit that results in a reduction in Federal revenues.

Bill· SS. 557 (106th)open

An original bill to provide guidance for the designation of emergencies as a part of the budget process.

United States · United States Congress · 8 March 1999

Amends the Congressional Budget Act of 1974 to require that, in making a designation of a provision of legislation as an emergency requirement under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act): (1) the President shall submit a message to the Congress analyzing whether it meets certain emergency criteria; and (2) the committee report and any statements accompanying the legislation shall analyze whether it meets such criteria. Includes among such criteria determinations as to whether a proposed expenditure or tax change is: (1) necessary; (2) sudden; (3) a compelling need requiring immediate action; (4) unforeseen; and (5) temporary. Requires the President or committee report to provide a written justification of why a requirement should be accorded emergency status if it does not meet such criteria. Provides that if a point of order is sustained against a provision designated as an emergency requirement, that provision and the language making the designation shall be stricken from the measure and may not be offered as a floor amendment.

Bill· SS. 558 (106th)open

Government Shutdown Prevention Act

United States · United States Congress · 8 March 1999

Government Shutdown Prevention Act - Provides for continuing appropriations at the beginning of a fiscal year if any regular appropriations bill does not become law prior to such time.

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