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Bill· SS. 102 (103rd)open
United States · United States Congress · 21 January 1993
TABLE OF CONTENTS: Title I: Line-Item Veto Title II: Capital Gains Title III: Social Security Earnings Test Title IV: Urban Tax Enterprise Zones and Rural Development Investment Zones Subtitle A: Designation and Tax Incentives Subtitle B: Redevelopment Bonds for Tax Enterprise Zones Subtitle C: Credit for Contributions to Certain Community Development Corporations Subtitle D: Indian Employment and Investment Subtitle E: Study Title V: Workfare Title I: Line Item Veto - Amends the Congressional Budget and Impoundment Control Act of 1974 to grant the President legislative line item veto rescission authority. Authorizes the President to rescind all or part of any budget authority if the President determines that such rescission: (1) would help balance the Federal budget, reduce the Federal budget deficit, or reduce the public debt; (2) will not impair any essential Government functions; and (3) will not harm the national interest. Requires the President to notify the Congress of such a rescission by special message. Makes such a rescission effective unless the Congress, during a review period of 20 calendar days, enacts a rescission disapproval bill. Describes: (1) information to be included in the President's message; and (2) procedures to govern consideration of rescission disapproval legislation in the Senate and the House of Representatives. Title II: Capital Gains - Amends the Internal Revenue Code to allow a deduction for gain on investments in new small business stock (seed capital) held for at least five years. Establishes special rules for such investments. Provides for determining the maximum capital gains rate for small business net capital gain or seed capital gain. Treats capital gains on the sale of such stock as a preference item for purposes of the minimum tax. Title III: Social Security Earnings Test - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to increase the retirement test exempt amount and lower the reduction factor with respect to certain earnings. Title IV: Urban Tax Enterprise Zones and Rural Development Investment Zones - Declares it to be the purpose of this title to establish a demonstration program of providing incentives for the creation of tax enterprise zones in order to: (1) revitalize economically and physically distressed areas; (2) promote meaningful employment for zone residents; and (3) encourage individuals to reside in the zones in which they are employed. Subtitle A: Designation and Tax Incentives - Amends the Internal Revenue Code to provide for the designation of tax enterprise zones during calendar years after 1992 and before 1998: (1) by the Secretary of Housing and urban Development, in the case of an urban tax enterprise zone; and (2) by the Secretary of Agriculture, in consultation with the Secretary of Commerce, in the case of a rural development investment zone. Sets forth the eligibility criteria for such designation for urban tax enterprise zones and for rural development investment zones. Allows an enterprise zone employment credit to small employers as a general business credit of 15 percent of the qualified zone wages. Allows a deduction for the purchase of enterprise zone stock paid in cash. Excludes from gross income 50 percent of qualified capital gain recognized on the sale or exchange of a new qualified zone asset held for more than five years. Subtitle B: Redevelopment Bonds for Tax Enterprise Zones - Sets forth special rules for tax-exempt redevelopment bonds which provide financing for tax enterprise zones for the first 60-month period after a zone is so designated. Subtitle C: Credit for Contributions to Certain Community Development Corporations - Allows a general business tax credit for contributions to selected community development corporations to provide employment of, and business opportunities for, low-income individuals who are residents of the operational areas of the community. Subtitle D: Indian Employment and Investment - Amends the Internal Revenue Code to establish an Indian reservation credit as a tax credit for investment in qualified Indian reservation property. Allows businesses an employment credit of ten percent (30 percent in the case of an employer with at least 85 percent Indian employees) of the sum of the qualified wages and qualified employee health insurance costs paid or incurred during a taxable year. Subtitle E: Study - Requires the Secretary of the Treasury, in consultation with the appropriate Secretary, to contract with the National Academy of Sciences to report to the House Committee on Ways and Means and the Senate Committee on Finance on the effectiveness of the incentives provided by this subtitle in achieving its purposes. Title V: Workfare - Requires the Secretary of Labor to report to the Congress on a comprehensive legislative proposal which would require adults receiving aid to families with dependent children under the Social Security Act to enter the workforce within two years of receiving such aid.
Bill· SS. 118 (103rd)referred
United States · United States Congress · 21 January 1993
Requires the Commodity Credit Corporation to refund to first processors of sugarcane and sugar beets marketing assessments collected during FY 1991.
Bill· SS. 78 (103rd)referred
United States · United States Congress · 21 January 1993
Judicial Taxation Prohibition Act - Amends the Federal judicial code to deny to inferior Federal courts jurisdiction to issue any remedy, order, writ, or other judicial decree requiring the Federal Government or any State or local government to impose any new tax or to increase any existing tax or tax rate.
Bill· SS. 162 (103rd)referred
United States · United States Congress · 21 January 1993
Amends the Internal Revenue Code to allow Indian tribes to receive charitable contributions of inventory and other property.
Bill· SS. 158 (103rd)referred
United States · United States Congress · 21 January 1993
Amends the Internal Revenue Code to allow an individual an itemized deduction of travel expenses in connection with the trade or business of logging, including the miles to and from the individual's home.
Bill· SS. 154 (103rd)referred
United States · United States Congress · 21 January 1993
Ronald Reagan Peace Dividend Investment Act - Amends the Congressional Budget Act of 1974 to provide for a reduction in the deficit and an increase in the personal income tax exemption when outlays in the defense category for FY 1993 or 1994 are estimated to be below the discretionary spending limit for such outlays. Requires an adjustment in such spending limits under such circumstances. Prohibits Senate consideration of legislation that would reduce defense spending below the spending limit for the defense category if such legislation does not allocate the total amount of reduced new budget authority or outlays between deficit reduction and increases in the personal income tax exemption.
Bill· SS. 160 (103rd)referred
United States · United States Congress · 21 January 1993
TABLE OF CONTENTS Title I: Investment Incentives Title II: Accounting Provisions Small Business Investment Act of 1993 - Title I: Investment Incentives - Amends the Internal Revenue Code to increase the dollar limitation on the election to expense certain depreciable business assets. Allows the expensing of certain start-up costs of small businesses. Allows certain adjustments and preferences to not be taken into account in computing the alternative minimum tax for qualified small business activities. Increases the allowable number of shareholders for small business corporations. Title II: Accounting Provisions - Allows an eligible small business to elect to use the inflation-adjusted first-in, first-out inventory method of valuing its inventories. Exempts certain small businesses from the uniform capitalization rules and the special rules for long-term contracts.
Bill· SS. 156 (103rd)referred
United States · United States Congress · 21 January 1993
Amends the Internal Revenue Code to permit the investment tax credit in connection with depreciable solar energy property and geothermal property against the taxpayer's entire regular tax liability and minimum tax liability.
Bill· SS. 179 (103rd)referred
United States · United States Congress · 21 January 1993
Real Cost of Ammunition Act - Amends the Internal Revenue Code to increase the excise tax on the sale of certain ammunition, except sales for law enforcement purposes.
Bill· SS. 106 (103rd)referred
United States · United States Congress · 21 January 1993
TABLE OF CONTENTS: Title I: Improvements in Customs Enforcement Title II: National Customs Automation Program Title III: Miscellaneous Amendments to the Tariff Act of 1930 Title IV: Miscellaneous Provisions and Consequential and Conforming Amendments to Other Laws Customs Modernization and Informed Compliance Act - Title I: Improvements in Customs Enforcement - Amends the Tariff Act of 1930 (the Act) to revise customs procedures with respect to: (1) electronic transmission of forged, altered, or false data to the United States Customs Service with regard to the entry of imported merchandise; (2) penalties for failure to declare imported controlled substances; (3) examination and detention of imported merchandise; (4) certain recordkeeping requirements; (5) examination of books and witnesses; (6) review of protests by the Customs Service; (7) a repeal of a provision relating to the reliquidation on account of fraud; (8) penalties relating to manifests, false drawback or refund claims, and for fraud, gross negligence, and negligence; (9) unlawful unlading or transshipment; (10) public access to Customs Service interpretive rulings and decisions; and (11) seizure of imported merchandise. Title II: National Customs Automation Program - Directs the Secretary of the Treasury (Secretary) to establish the National Customs Automation Program which shall be an automated and electronic system for the processing of commercial imports. (Sec. 201) Provides for electronic data transmission relating to: (1) remote location filing; (2) effective date of rates of duty on imported merchandise; (3) merchandise manifests; (4) imported merchandise invoices; (5) entry and release of imported merchandise; (6) admissibility in administrative and judicial proceedings of electronically transmitted information; (7) appraisement and liquidations of imported merchandise; (8) the payment of duties; (9) abandonment and damage to imported merchandise; (10) protests of Customs Service decisions; (11) refunds and errors; (12) bonds and other security; and (13) customhouse brokers. (Sec. 202) Requires a refund (drawback) of duties (less one per cent of such duties) on articles produced in the United States with imported merchandise that have been destroyed under Customs Service supervision, provided such articles have not been used prior to such destruction. (Sec. 214) Sets forth provisions with respect to customs officers' immunity in regard to the appraisement of or collection of duties on imported merchandise. Title III: Miscellaneous Amendments to the Tariff Act of 1930 - Amends the Act to authorize the Secretary to disregard the difference, but not less than $20 (currently ten dollars), between the total estimated duties deposited with respect to imported merchandise and the total amount actually due on such merchandise. Increases specified ceiling amounts of duty-free gifts and articles. (Sec. 302) Requires masters of vessels that have visited a hovering vessel or received merchandise while outside the U.S. territorial sea to report their arrival to the nearest customs facility. Provides for the electronic transmission of vessel documentation to the Customs Service. (Sec. 303) Requires specified kinds of vessels to report to the nearest Customs Service facility within 24 hours (or other period of time as provided) after arrival to a U.S. port. (Sec. 305) Exempts from entry and clearance requirements certain passenger vessels on excursion from the U.S. Virgin Islands to the British Virgin Islands and returning, U.S. documented vessels with recreational endorsement, or (as under current law) undocumented U.S. pleasure vessels not engaged in trade, except such vessels must comply upon arrival with specified customs reporting requirements and navigation laws and must not have visited any hovering vessel. (Sec. 306) Prohibits merchandise, passengers, or baggage from being unladen from any vessel required to make entry or vehicle required to report its arrival until such entry or report of arrival is made and a permit for unlading has been issued by the Customs Service. Authorizes the issuance of such permits through electronic data transmission. (Sec. 309) Reduces from one year to six months the length of time merchandise may remain in customs custody with fees unpaid before it may be treated as unclaimed. (Sec. 312) Authorizes the Secretary to prescribe regulations for the declaration and entry of merchandise whose value does not exceed a designated amount, but not more than $2,500 (currently not greater than $1,250), or when different commercial facilitation and risk considerations that may vary for different classes or kinds of merchandise or different classes of transactions may dictate. (Sec. 313) Reduces from one year to 90 days the minimum length of time after forfeiture the Secretary must wait before selling at public auction any seized imported merchandise with a counterfeit mark. (Sec.314) Authorizes the Customs Service to order the destruction or other appropriate disposition of vessels, vehicles, aircraft, merchandise, or baggage that has been seized under the customs laws if it determines that the expense of keeping such items is disportionate to their value (currently applies only to items of less than $1,000 in value). (Sec. 315) Authorizes the use of funds from the Customs Forfeiture Fund for the payment of: (1) certain transfer and storage charges and expenses; and (2) claims against Customs Service employees. (Sec. 316) Requires actions for fraud, gross negligence, and negligence, false drawback, or refund claims with respect to imported merchandise to be instituted within five years after the alleged violation or discovery of such fraud. (Sec. 318) Authorizes the Secretary to settle, for no more than $50,000 in each case, claims for personal injury, death, or damage to, or loss of, privately owned property caused by an investigative or law enforcement officer of the Customs Service. (Sec. 319) Provides for the use of private collection agencies to recover money owed the United States under customs laws. Title IV: Miscellaneous Provisions and Consequential and Conforming Amendments to Other Laws - Amends the Harmonized Tariff Schedule of the United States to exempt from such Schedule articles which are returned within 45 days after being exported from the United States as undeliverable and which have not left the custody of the carrier or foreign customs service. (Sec. 401) Declares that certain railway locomotives and railway freight cars on which no duty is owed are not subject to the entry or release requirements for imported merchandise under the Tariff Act of 1930. States that instruments of international trade, such as containers, lift vans, rail cars and locomotives, truck cabs and trailers, etc., are exempt from formal entry procedures, but must be accounted for when imported to and exported from the United States through the manifesting procedures required for international carriers. (Sec. 402) Amends the Internal Revenue Code and other specified Federal law with respect to: (1) certain expenditures from the Harbor Maintenance Trust Fund; and (2) coastwise trade vessels and U.S. vessels visiting foreign ports. (Sec. 403) Amends Federal law to grant the Court of International Trade exclusive jurisdiction of any civil action for review of decisions of the Customs Service that deny, suspend, or revoke accreditation of private customs laboratories. Bars the commencement of such actions unless brought within 60 days of such decisions. (Sec. 404) Requires U.S. and foreign vessels to obtain clearance from the Customs Service before proceeding from a U.S. port for: (1) a foreign port; (2) another U.S. port (for foreign vessels only), or (for U.S. vessels only) another U.S. port if the vessel has bonded or foreign merchandise for which entry has not been made; or (3) outside the U.S. territorial sea to visit a hovering vessel or to receive merchandise. (Sec. 408) Repeals specified provisions of Federal law. (Sec. 409) Requires the Commissioner of Customs to report to the Congress each fiscal year after FY 1992 on the collection of duties imposed under the antidumping and countervailing duty laws. Amends the Customs and Trade Act of 1990 to require the Commissioner of Customs to: (1) devise a methodology for estimating the level of compliance with the U.S. customs laws; and (2) evaluate the extent to which such compliance was obtained during the 12-month period preceding the 60th day before each fiscal year 1993 through 1995.
Bill· SS. 157 (103rd)referred
United States · United States Congress · 21 January 1993
Amends the Internal Revenue Code to increase the standard mileage rate deduction for charitable use of a passenger automobile. Authorizes the Secretary of the Treasury, not later than December 15, 1993, and each subsequent calendar year, to prescribe an increase in such deduction for taxable years beginning in the succeeding calendar year.
Bill· SS. 159 (103rd)referred
United States · United States Congress · 21 January 1993
Amends the Internal Revenue code to repeal the luxury excise tax on passenger vehicles, boats, aircraft, jewelry, and furs.
Bill· SS. 136 (103rd)referred
United States · United States Congress · 21 January 1993
Amends the Internal Revenue Code to allow an income tax credit for the cost of purchasing a child restraint system for use in a motor vehicle.
Bill· SS. 155 (103rd)referred
United States · United States Congress · 21 January 1993
Amends the Internal Revenue Code with respect to the tax-exempt status of a cooperative telephone company to provide for the tax treatment of income received from a nonmember telephone company for services by the cooperative which are indirectly paid for by members of the cooperative. Includes billing and collection services for a nonmember telephone company under such treatment. Provides for the tax treatment of account reserve income that does not exceed a specified percentage of the company's total income. Subjects a portion of such investment income to unrelated business income tax.
Bill· SS. 153 (103rd)referred
United States · United States Congress · 21 January 1993
Amends the Internal Revenue Code to exempt from State unemployment tax law coverage any service performed in the employ of a tax-exempt elementary or secondary school that is operated primarily for religious purposes.
Bill· SS. 139 (103rd)referred
United States · United States Congress · 21 January 1993
Amends the Internal Revenue Code to extend the period for the rollover of gain from the sale of a principal residence if the new principal residence is located in a disaster area.
Bill· SS. 131 (103rd)referred
United States · United States Congress · 21 January 1993
Excludes officers in the Army Nurse Corps, officers in the Navy Nurse Corps, and officers in the Air Force designated as nurses from the computation of authorized officer personnel end strengths for each fiscal year.
Bill· SS. 100 (103rd)referred
United States · United States Congress · 21 January 1993
TABLE OF CONTENTS: Title I: Urban Tax Enterprise Zones and Rural Development Investment Zones Subtitle A: Designation and Tax Incentives Subtitle B: Redevelopment Bonds for Tax Enterprise Zones Subtitle C: Credit for Contributions to Certain Community Development corporations Subtitle D: Indian employment and Investment Subtitle E: Study Title II: Authorization for Additional Assistance to Distressed Communities Subtitle A: National Public-Private Partnership Programs Subtitle B: Block Grant Funding for Eligible Programs Subtitle C: Other Programs Enhanced Enterprise Zones Act of 1993 - Title I: Urban Tax Enterprise Zones and Rural Development Investment Zones - Declares it to be the purpose of this Act to establish a demonstration program of providing incentives for the creation of tax enterprise zones in order to: (1) revitalize economically and physically distressed areas; (2) promote meaningful employment for zone residents; and (3) encourage individuals to reside in the zones in which they are employed. Subtitle A: Designation and Tax Incentives - Amends the Internal Revenue Code to provide for the designation of tax enterprise zones during calendar years after 1992 and before 1997: (1) by the Secretary of Housing and Urban Development, in the case of an urban tax enterprise zone; and (2) by the Secretary of Agriculture, in consultation with the Secretary of Commerce, in the case of a rural development investment zone. Sets forth the eligibility criteria for such designation for urban tax enterprise zones and for rural development investment zones. Allows an enterprise zone employment credit to small employers as a general business credit of 15 percent of the qualified zone wages. Allows a deduction for the purchase of enterprise zone stock paid in cash. Excludes from gross income 50 percent of qualified capital gain recognized on the sale or exchange of a new qualified zone asset held for more than five years. Subtitle B: Redevelopment Bonds for Tax Enterprise Zones - Sets forth special rules for tax-exempt redevelopment bonds which provide financing for tax enterprise zones for the first 60-month period after a zone is so designated. Subtitle C: Credit for Contributions to Certain Community Development Corporations - Allows a general business tax credit for contributions to selected community development corporations to provide employment of, and business opportunities for, low-income individuals who are residents of the operational area of the community. Subtitle D: Indian Employment and Investment - Amends the Internal Revenue Code to establish an Indian reservation credit as a tax credit for investment in qualified Indian reservation property. Allows businesses an employment credit of ten percent (30 percent in the case of an employer with an least 85 percent Indian employees) of the sum of the qualified wages and qualified employee health insurance costs paid or incurred during a taxable year. Subtitle E: Study - Requires the Secretary of the Treasury, in consultation with the appropriate Secretary, to contract with the National Academy of Sciences to report to the House Committee on Ways and Means and the Senate Committee on Finance on the effectiveness of the incentives provided by this subtitle in achieving its purposes. Title II: Authorization for Additional Assistance to Distressed Communities - Subtitle A: National Public-Private Partnership Programs - Expresses the sense of the Congress that public-private partnerships between government and community-based organizations offer an opportunity to empower residents of low-income distressed communities and to forge innovative solutions to the challenges confronting these communities, and that increased resources should be invested in such partnerships. Authorizes appropriations to promote certain national public-private partnerships for FY 1993 through 2002. Specifies amounts to be available only for projects or activities that directly and principally benefit the residents of tax enterprise zones. Subtitle B: Block Grant Funding for Eligible Programs - Authorizes appropriations for FY 1993 through 2002 for urban enterprise zones and rural development investment zones. Provides for the allocation and use of such amounts for carrying out selected programs within such zones. Specifies the eligible programs in the areas of: (1) crime and criminal justice; (2) job training; (3) education; (4) health and nutrition; and (5) housing and community development. Sets forth requirements for applying for funding. Establishes an interagency council to provide administrative assistance for functions under this title. Requires the council, one year after enactment of this Act, to report to the Congress on: (1) any alternative methods or systems for allocation of amounts made available for enterprise zones; and (2) any problems experienced in the implementation and administration of this subtitle. Subtitle C: Other Programs - Amends the Housing and Community Development Act of 1974 to waive the cap on assistance under the community development block grant program for units of general local government located within or containing an urban tax enterprise zone. Authorizes the Secretary of Housing and Urban Development to make loan guarantees for such units of local government for development activities. Amends the Job Training Partnership Act of establish the youth adult employment demonstration program to assist young adults with education, job training, and employment services in tax enterprise zones. National Community Economic Partnership Act of 1992 - Authorizes the Secretary of HHS to provide nonrefundable lines of credit to community development corporations for the establishment, maintenance or expansion of revolving loan funds to be utilized to finance projects intended to provide business and employment opportunities for low-income, unemployed, or underemployed individuals and to improve the quality of life in urban and rural areas. Provides assistance to community development corporations to upgrade the management and operating capacity of such corporations and to enhance the resources available to enable such corporations to increase their community economic development activities. Requires the Secretary to award grants to organziations to enable them to undertake programs involving research, testing, studies or demonstrations related to community economic development. Directs the Secretary to develop and promulgate joint community development activity programs with other agencies. Enterpise Capital Access Fund Demonstration Program - Establishes a demonstration program to provide loans and technical assistance grants to nonprofit financial intermediaries in order to finance business and employment opportunities, low-income housing opportunities, and neighborhood revitalization projects. Establishes within HUD an Office of Community Banking to carry out this title. Directs the Secretary of Labor, in consultation with the Secretary of Transportation, to establish a Reverse Commuting Demonstration Program to test the effects of assisting residents of poor inner-city areas to commute to job sites in other areas of the city or surrounding suburbs.
Bill· SS. 96 (103rd)referred
United States · United States Congress · 21 January 1993
Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to revise the employment tax treatment of certain crew members on fishing vessels with a crew of ten or fewer individuals.
Bill· SS. 105 (103rd)referred
United States · United States Congress · 21 January 1993
TABLE OF CONTENTS I: Amendments to Pension Plan Funding Requirements II: Required Security for Certain Plan Amendments III: Miscellaneous Provisions Pension Funding Improvement Act of 1993 - Title I: Amendments to Pension Plan Funding Requirements - Amends the Internal Revenue Code (IRC) and the Employee Retirement Income Security Act of 1974 (ERISA) to revise minimum funding standards for pension plans. Revises the additional funding requirements for pension plans that are not multiemployer plans to provide for an underfunding reduction requirement and solvency maintenance requirement. Title II: Required Security for Certain Plan Amendments - Amends IRC and ERISA to increase required funding percentages and required security under provisions for pension plan termination insurance. Applies such required funding and security provisions to multiemployer plans, as well as to other pension plans. Applies specified criminal penalties to violations of such requirements. Title III: Miscellaneous Provisions - Requires the Pension Benefit Guaranty Corporation (PBGC) and the Congressional Budget Office (CBO) to submit separate reports to the Congress setting forth alternative increases in premiums that would be required for the assets of the single-employer program (established under ERISA provisions for pension plan termination insurance) to equal or exceed such program's current and expected liabilities by 2002. Amends ERISA to require inclusion in annual PBGC reports of actuarial evaluations of pension benefit guaranty funds for the next five, ten, twenty, and thirty years. (Currently, inclusion of such evaluations for the next five years only is required.) Requires such evaluations to set forth alternative premium schedules to assure that PBGC assets equal or exceed its liabilities during such periods. Authorizes the CBO to transmit a separate report analyzing and commenting upon the actuarial evaluation (and premium schedules) prepared by the PBGC, for any fiscal year the CBO deems appropriate. Authorizes the PBGC to require certain plan sponsors or members of a sponsor's controlled group to provide it with records or other information necessary to determine liabilities and assets of plans covered by ERISA plan termination insurance provisions, or the financial condition of sponsors or members of sponsors' controlled groups maintaining such plans. Applies such information requirements to a plan if: (1) its underfunding exceeds $10,000,000; (2) it has more than 2,000 participants; or (3) it has been granted minimum funding waivers in excess of $1,000,000. Treats all plans maintained by the same sponsor (or any member of such sponsor's controlled group) as one plan for purposes of such information requirements.
Bill· SS. 26 (103rd)referred
United States · United States Congress · 21 January 1993
American Jobs and Manufacturing Preservation Act of 1993 - Amends the Internal Revenue Code to include imported property income of a controlled foreign corporation or related person as foreign base company income. Defines imported property income as that from: (1) manufacturing, producing, growing, or extracting imported property; (2) the sale, exchange, or other disposition of imported property; or (3) the lease, rental, or licensing of imported property. Requires the separate application of the limitation on the foreign tax credit on imported property income. Applies the look-thru rules in the case of controlled foreign corporations to such income.
Bill· SS. 10 (103rd)referred
United States · United States Congress · 21 January 1993
Flexible Family Leave Tax Credit Act of 1993 - Title I: Family Leave Credit - Amends the Internal Revenue Code to allow an employer an income tax credit for 20 percent of qualified employee compensation with respect to an employee who is on family leave. Limits such credit to employers with 500 or fewer employees, the amount of qualified compensation, and the maximum period for the use of such leave. Provides that employees qualify for such program if they have no unused sick, disability, or similar leave. Title II: Deficit Neutral Revenue Offset - Increases corporate estimated tax payments for corporations that do not use the previous year's liability safe harbor. Modifies the rules for income annualization for such tax payments.
Bill· SS. 69 (103rd)referred
United States · United States Congress · 21 January 1993
Amends the Internal Revenue Code to repeal the luxury excise tax on boats.
Bill· SS. 65 (103rd)referred
United States · United States Congress · 21 January 1993
Domestic Petroleum Security Act of 1993 - Amends the Internal Revenue Code to impose an excise tax on the first sale within the United States of any crude oil or refined petroleum product imported into the United States. (The tax is imposed on first use if no prior tax has been imposed.) Exempts crude oil and refined petroleum products purchased for export or resale by the purchaser to a second purchaser for export.
Bill· SS. 32 (103rd)referred
United States · United States Congress · 21 January 1993
TABLE OF CONTENTS: Title I: Bullet Death and Injury Control Program Title II: Increase in Excise Tax on Certain Bullets Title III: Use of Ammunition Title IV: Compliance with State and Local Firearms Laws Violent Crime Control Act of 1993 - Title I: Bullet Death and Injury Control Program - Establishes within the Centers for Disease Control's National Center for Injury Prevention and Control a Bullet Death and Injury Control Program. Directs the Center to conduct research into, and provide leadership and coordination for: (1) the understanding and promotion of knowledge about the epidemiologic basis for bullet-related death and injury within the United States; (2) developing technically sound approaches for controlling and eliminating bullet-related deaths and injuries; (3) building the capacity for implementing the options and for expanding the approaches to controlling death and disease from bullet-related trauma; and (4) educating the public about the nature and extent of bullet-related violence. Sets forth provisions regarding: (1) the functions of the Center; and (2) establishment of an independent advisory board to assist in setting the policies for and directing the Program. Authorizes appropriations. Title II: Increase in Excise Tax on Certain Bullets - Amends the Internal Revenue Code to set the excise tax rate on .25 and .32 caliber and nine millimeter ammunition at 1,000 percent, with an exemption for law enforcement agencies. Title III: Use of Ammunition - Amends the Federal criminal code to require each licensed importer and manufacturer of ammunition to maintain records of and report annually on disposition of ammunition. Directs the Secretary of the Treasury to prepare a study of the criminal use of, and regulation of, ammunition and to report to the Congress with recommendations on the potential for preventing crime by regulating or restricting the availability of ammunition. Title IV: Compliance with State and Local Firearms Laws - Amends the Federal criminal code to require compliance with State and local firearms licensing laws before issuance of a Federal license to deal in firearms.
Bill· SS. 28 (103rd)referred
United States · United States Congress · 21 January 1993
TABLE OF CONTENTS: Title I: School-Based Health Insurance Title II: WIC Program, Maternal and Child Health Services Block Grant Program, and Medicaid Title III: Expansion of the Migrant and Community Health Center Program Title IV: Revision of National Health Service Corps Priorities Title V: Childhood Immunizations Title VI: Children at Risk Children's Health Care Improvement Act of 1993 - Title I: School-Based Health Insurance - Establishes a program under which local educational agencies receiving Federal assistance are required to offer basic health insurance coverage to eligible students in schools. Sets forth student eligibility requirements, including: (1) being uninsured for at least six months; and (2) not being covered by title XIX (Medicaid) of the Social Security Act. Authorizes withholding from a noncomplying local educational agency a specified percentage of Federal educational assistance. Amends the Internal Revenue Code to allow a tax credit for qualified amounts paid for policies under this Act. Phases out the credit as income goes from 100 percent to 200 percent of the poverty line. Title II: WIC Program, Maternal and Child Health Services Block Grant Program, and Medicaid - Requires development of a single model uniform application form and process for benefits under the Special Supplemental Food Program (WIC Program) of the Child Nutrition Act of 1966, the Maternal and Child Health Service Block Grant Program (title V) of the Social Security Act, and Medicaid (the Programs). Mandates grants to not more than five States for demonstration projects to encourage women to obtain prenatal and well-baby care under the Programs. Authorizes appropriations. Title III: Expansion of Migrant and Community Health Center Program - Authorizes appropriations for grants for additional migrant and community health centers under the Public Health Service Act in medically underserved areas. Authorizes appropriations for operational assistance to the centers developed. Title IV: Revision of National Health Service Corps Priorities - Amends the Public Health Service Act to mandate a strategy to provide incentives to encourage primary care physicians to serve in migrant or community health centers or related programs or in medically underserved inner-city and rural areas. Authorizes appropriations. Title V: Childhood Immunizations - Authorizes appropriations for grants for the provision with charge of immunizations. Title VI: Children at Risk - Establishes a demonstration program of grants to five States for healthy start programs to: (1) track mothers and children at high risk of abuse and neglect and at risk of not receiving necessary services and care; and (2) enable such services to be obtained. Authorizes appropriations.
Bill· SS. 19 (103rd)referred
United States · United States Congress · 21 January 1993
TABLE OF CONTENTS: Title I: Economic Growth Incentives Title II: Revenue Offsets Subtitle A: General Provisions Subtitle B: Electromagnetic Spectrum Function Subtitle C: Other Provisions High Value Economic Growth Act of 1993 - Title I: Economic Growth Incentives - Amends the Internal Revenue Code to allow a first-time homebuyer who purchases a principal residence a tax credit for the purchase price of such residence, with limitations. Allows an additional depreciation deduction of 15 percent of the adjusted basis of certain equipment which is acquired in 1993. Requires such deduction to be taken in the taxable year after the year property was placed in service. Allows the special deduction in computing the alternative minimum tax. Allows penalty free-withdrawals from qualified retirement plans during 1992 for: (1) the acquisition costs of a principal residence of a first-time homebuyer who is the taxpayer or the child or grandchild of the taxpayer; or (2) the purchase of a new passenger automobile. Excludes certain rental real estate activities from treatment as a passive activity for purposes of determining passive activity losses and credits. Modifies exceptions to the exclusion of real property acquired by a qualified organization from the meaning of acquisition indebtedness. Applies the meaning of acquisition indebtedness to investments in certain large partnerships where the principal purpose of partnership allocations is not tax avoidance. Repeals the special rule for publicly traded partnerships with respect to the treatment of unrelated business taxable income. Title II: Revenue Offsets - Subtitle A: General Provisions - Amends the Higher Education Technical Amendments of 1991 to eliminate the statute of limitations on the collection of guaranteed student loans. Increases the base tax rate on ozone-depleting chemicals. Eliminates the different rates for initially listed chemicals and newly listed chemicals. Requires dealers in stock or securities to use the mark to market inventory accounting methods. Disallows interest on overpayments when certain refunds have been made. Subtitle B: Electromagnetic Spectrum Function - Emerging Telecommunications Technologies Act of 1993 - Directs the Secretary of Commerce and the Chairman of the Federal Communications Commission (FCC), at least semiannually, to conduct joint spectrum planning meetings with respect to future spectrum needs. Requires a report annually to the President on the meetings and any resulting recommendations. Directs the Secretary to submit to the President a report identifying bands of reallocable frequencies. Sets forth criteria for identifying, and recommending for reassignment, such frequencies. Directs the Secretary to convene a private sector advisory committee to submit to the Secretary, the FCC, and specified congressional committees recommendations for the reform of the process of allocating the electromagnetic spectrum between Federal and non-Federal use. Directs the Secreary, as part of the final report, to include a time-table for the effective dates by which the President shall, within 15 years, withdraw or limit assignments on frequencies specified in the report. Directs the President, after receiving the final report from the Secretary, to provide for the withdrawal or limitation of assignment to U.S. Government stations. Authorizes the President to substitute alternative frequencies in the interest of national security, important governmental needs, public health or safety, or Federal financial considerations. Authorizes appropriations to provide for the incremental costs directly attributable to the loss of the use of the frequency reassigned or otherwise limited under this Act. Sets forth directives for the FCC regarding the distribution of frequencies. Authorizes the President to reclaim reassigned frequencies for reassignment to Government stations. Directs the FCC to use competitive bidding procedures during spectrum reallocation pursuant to this Act. Subtitle C: Other Provisions - Amends Federal law to extend provisions regarding lump sum withdrawal of retirement contributions for civil service retirees from October 1995 to October 1996. Amends the Omnibus Budget Reconciliation Act of 1990 to extend the collection of Patent and Trademark Office user fees from 1995 to 1996. Establishes the amount to be collected in 1996. Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to provide an extension of customs user fees from 1995 to 1996. Amends the Internal Revenue Code to extend the requirement for information returns on veterans' benefits from September 30, 1992, until September 30, 1998. Revises veterans law with respect to housing loan default procedure to take into account losses sustained on the resale of property. Amends the Social Security Act and Federal law to apply cetain Medicare limits to the Federal Employee Health Benefits Program for enrollees aged 65 or older.
Bill· SS. 3 (103rd)open
United States · United States Congress · 21 January 1993
TABLE OF CONTENTS: Title I: Control of Congressional Campaign Spending Subtitle A--Senate Election Campaign Spending Limits and Benefits Subtitle B--Expenditure Limitations, Contribution Limitations, and Matching Funds for Eligible House of Representatives Candidates Subtitle C--General Provisions Title II: Independent Expenditures Title III: Expenditures Subtitle A--Personal Loans; Credit Subtitle B--Provisions Relating to Soft Money of Political Parties Title IV: Contributions Title V: Reporting Requirements Title VI: Federal Election Commission Title VII: Ballot Initiative Committees Title VIII: Miscellaneous Title IX: Effective Dates; Authorizations Congressional Campaign Spending Limit and Election Reform Act of 1993 - Title I: Control of Congressional Campaign Spending - Subtitle A: Senate Election Campaign Spending Limits and Benefits - (Sec. 101) Makes Senate candidates eligible to receive benefits under this title if they meet certain contribution and expenditure limits. Limits Senate primary expenditures for a candidate (or his or her authorized committees) to: (1) 67 percent of the general election expenditure limit; or (2) $2.75 million. Limits runoff expenditures. Sets a threshold contribution amount which triggers application of such primary and runoff limits. Limits the use by a Senate candidate (or authorized committees), during an entire election cycle, of the candidate's personal (or family) funds (including debt). Limits aggregate general election expenditures by an eligible Senate candidate (or authorized committees) to the lesser of: (1) $5.5 million; or (2) the greater of $950,000, or $400,000 plus 30 cents times the voting age population up to 4,000,000 and 25 cents times the voting age population over 4,000,000. Exempts from the general election expenditure limit qualified legal and accounting expenditures from a legal and accounting compliance fund meeting certain requirements. Entitles eligible Senate candidates to certain broadcast media rates, mailing rates, voter communication vouchers (up to a certain amount), and in certain circumstances, payments compensating for independent expenditures and excess expenditures (if any) on behalf of the candidate's opponent. Requires the Federal Election Commission (Commission) to certify an eligible Senate candidate within 48 hours after his or her application to the Secretary of the Senate. Requires the Commission to examine and audit, for FECA compliance, the campaign accounts of ten percent of all Senate candidates, and the campaign accounts of all opponents of such candidates as well. Requires candidates to refund to the Commission any excess payments, expenditures, or voter communication vouchers. Sets civil penalties for excess expenditures and contributions. Provides for judicial review of Commission actions and requires Commission reports to the Senate. Denies any payments to any eligible Senate candidate unless he or she certifies that all his or her television commercials permit closed captioning. (Sec.102) Reduces from $5,000 to $2,500 the maximum aggregate contributions of any multicandidate political committee (PAC) to a Senate candidate (or authorized committees). Makes it unlawful for aggregate PACs to contribute to any Senate candidate (or authorized committees) more than the lesser of: (1) $825,000; or (2) the greater of $375,000, or 20 percent of the sum of the general election spending limit plus the primary election spending limit (without regard to the candidate's eligibility for FECA benefits). Requires annual adjustments of such dollar amounts according to a specified price index. (Sec. 103) Sets forth reporting requirements for Senate candidates not eligible for FECA benefits. Requires reports to the Secretary within 24 hours of any contributions raised and expenditures made in excess of FECA limits. Allows the Commission to make its own determination of whether an ineligible candidate exceeds FECA limits. Requires any candidate for the Senate who, during the election cycle, exceeds limits on the use of personal and immediate family funds, and on personal loans incurred by the candidate and the candidate's immediate family, to report to the Secretary of the Senate within 24 hours after such expenditures have been made or loans incurred. Requires certain expenditure reports from any Senate candidate who held Federal, State, or local office during the same election cycle, and made any expenditures, before becoming a Senate candidate, which would have been treated as Senate candidate expenditures. Requires Senate candidates ineligible for FECA benefits to place on every paid or authorized political commercial or communication the declaration: "This candidate has not agreed to voluntary campaign spending limits." Subtitle B: Expenditure Limitations, Contribution Limitations, and Matching Funds for Eligible House of Representatives Candidates - (Sec. 121) Limits an eligible House of Representatives (House) candidate, in an election cycle, to aggregate expenditures of $600,000, of which not more than $500,000 may be expended in the general election period. Limits run-off election and special election expenditures for such a candidate, with additional allowances for closely contested primaries. Requires annual adjustment of such limits according to a specified price index, using calendar 1992 as the base year. Waives expenditure limitations for an eligible House candidate if any opponent is not eligible for FECA benefits and spends in excess of 80 percent of the general election period limit. Requires any noneligible House candidate who receives contributions exceeding 50 percent of the general election period limit, or makes expenditures exceeding 80 percent of such limit, to report to the Clerk of the House of Representatives within 48 hours. Excludes from the computation of expenditures subject to limits under this title: (1) any payments for legal and accounting compliance and Federal, State, or local taxes with respect to a candidate's authorized committees; and (2) certain fundraising costs, including salaries and overhead. Sets forth graduated civil penalties for low, medium, and large amounts of excess expenditures. Limits the aggregate contributions an eligible House candidate may accept with respect to any election cycle to $600,000. Waives contribution limitations for an eligible House candidate if any opponent is not eligible for FECA benefits and spends in excess of 50 percent of the general election period limit. Limits to $50,000 in any election cycle the personal contributions of an eligible House candidate from his or her own funds. Waives this limitation if any other House candidate in the same election is ineligible for FECA benefits and receives contributions exceeding 50 percent of the general election period limitation. Sets forth graduated civil penalties for low, medium, and large amounts of excess contributions. Excludes from the computation of contributions subject to limits under this title any used for legal and accounting compliance costs and Federal, State, or local taxes with respect to a candidate's authorized committees. Requires annual adjustment of contribution limitations according to a specified price index, using calendar 1992 as the base year. Entitles an eligible House candidate to receive, for a general election, an amount from the Commission matching up to $200,000 of contributions from individuals (but not to the extent that contributions from any individual during the election cycle exceed $250 in the aggregate). Entitles an eligible candidate to additional matching payments if independent expenditures totaling a certain amount are made against him or her or in favor of another candidate. Prohibits conversion of any matching funds to personal use other than for reimbursement of verifiable prior campaign expenditures. Requires the Commission to examine and audit, for FECA compliance, the campaign accounts of ten percent of the eligible House candidates, and the campaign accounts of all opponents of such candidates as well. Requires candidates to refund to the Commission any excess payments. Provides for judicial review of Commission actions and requires Commission reports to the House of Representatives. Denies any payments to any eligible House candidate unless he or she certifies that all his or her television commercials permit closed captioning. (Sec. 122) Limits to $200,000 the maximum aggregate contributions of political committees to a House candidate, and to the same amount the maximum aggregate contributions of persons other than political committees whose contributions run over $250 (large donors). Subtitle C: General Provisions - (Sec. 131) Amends the Communications Act of 1934 to require a broadcast station to make broadcast time available to all House and Senate candidates in the last 30 (currently 45) days before a primary and the last 45 (currently 60) days before a general election, at the lowest unit charge of the station for the same amount of time (currently, the same class and amount of time) for the same period on the same date. Allows Senate candidates to purchase broadcast time at 50 percent of the lowest unit rate for the 45 days before a general election. Prohibits broadcasters from preempting advertisements sold to political candidates at the lowest unit rate, unless the preemption is beyond the broadcaster's control. (Sec. 132) Amends Federal law to permit eligible House and Senate candidates to mail up to one piece per eligible voter (voting age population) at the lowest third-class non-profit postage rate, during a general election period only. (Sec. 134) Requires a clear statement of responsibility in advertisements with: (1) a clearly readable type and color contrasts for print advertisements; (2) clearly readable type, color contrasts, the candidate's image, and for a duration of at least four seconds, for television advertisements; and (3) a clearly spoken message by the candidate for both television and radio advertisements. (Sec. 136) Amends Federal law to prohibit a Senator who is a candidate for election to any public office from making a mass mailing under the frank during the calendar year of any primary or general election for such office. Restricts mass mailings of a Member of the House to the Member's district. Title II: Independent Expenditures - (Sec. 201) Amends FECA to define "independent expenditure" as an expenditure for an advertisement or other communication that: (1) contains express advocacy; and (2) is made without the participation or cooperation of a candidate or a candidate's representative. Excludes from the meaning of "independent expenditure" any expenditure by: (1) a political committee of a political party; (2) persons who communicate or receive information about activities that have a purpose of influencing a candidate's election; and (3) persons with other specified relationships with a candidate or candidate's agents in the same election cycle. Defines "express advocacy" as any communication that when taken as a whole: (1) expresses support for or opposition to a specific candidate, a specific group of candidates, or candidates of a particular political party; or (2) suggests taking action with respect to an election, such as voting for or against, contributing to, or participating in campaign activity. Title III: Expenditures - Subtitle A: Personal Loans; Credit - (Sec. 301) Amends FECA to prohibit the use of contributions after the date of a general election to repay loans to a candidate (or authorized committee) by the candidate himself or herself or by members of the candidate's family. (Sec. 302) Treats as a contribution any extension of credit of more than $1,000 for more than 60 days to Senate and House candidates (or authorized committees) by vendors of advertising and mass mailing services. Subtitle B: Provisions Relating to Soft Money of Political Parties - (Sec. 311) Amends FECA to limit to an aggregate $10,000 in any calendar year: (1) an individual's contributions to political committees established by a State committee of a political party; and (2) a PAC's contributions to State party committees. Increases the $25,000 per year limit on an individual's contributions to a candidate by the amount of contributions (up to $5,000) made to State party committees. (Sec. 312) Prohibits a State party committee (including any subordinate committees) from making expenditures in connection with the general election presidential campaign of the party nominee which, in the aggregate, exceed a certain indexed amount. Subjects to certain limitations, prohibitions and reporting requirements any amount ("soft money") solicited, received, or expended directly or indirectly by a national, State, district, or local committee of a political party (including any subordinate committee) with respect to an activity (such as voter registration and get-out-the vote activities, among others) which, in whole or in part, is in connection with an election to Federal office. Prohibits a national political party committee from soliciting or accepting contributions not subject to FECA limitations, prohibitions, and reporting requirements. Cites conditions under which any amount received by the national, State, district, or local committee of a political party (including any subordinate committee) from a State or local candidate committee shall be treated as meeting the soft money requirements of this title. (Sec. 313) Places limitations on fundraising by Federal candidates and officeholders and certain political committees for State and local elections. Prohibits Federal candidates or officeholders from soliciting contributions to, or on behalf of, any tax-exempt organization if a significant portion of the organization's activities include voter registration or get-out-the-vote campaigns. (Sec. 314) Requires the national committee of a political party and any congressional campaign committee (and any subordinate committee) to report all receipts and disbursements during the reporting period, regardless of whether or not in connection with a Federal election. Title IV: Contributions - (Sec. 401) Specifies circumstances in which contributions made or arranged to be made directly or indirectly by a person to or on behalf of a particular candidate through an intermediary or conduit shall be treated as contributions from such intermediary or conduit to the candidate (thus subjecting them to the FECA limitations otherwise applicable to that intermediary or conduit). (Sec. 402) Treats contributions by a dependent not of voting age as having been made by the individual on whom that dependent is a dependent. (Sec. 403) Prohibits a candidate for Federal office from accepting, with respect to any election, any contribution from a State or local political party committee (or subordinate committee) if such contribution, when added to the total of contributions previously accepted from all such committees of that political party, exceeds the relevant contribution limitation. (Sec. 404) Excludes from the meaning of "contribution" any campaign expense voluntarily paid for by a campaign worker as an advance to the campaign, provided the amount does not exceed $500 and is reimbursed by the committee within ten days. Title V: Reporting Requirements - (Sec. 501) Requires all Federal candidates and authorized committees to aggregate information on their financial activity reports on an election cycle basis (instead of a calendar year basis, as at present). (Sec. 502) Requires candidates to report any expenditure in excess of the reporting threshold made to a person who provides services or materials for the candidate, whether the payment was made directly or indirectly under subcontract to another person providing personal or consulting services. (Sec. 503) Reduces from $200 to $50 the threshold for reporting certain information by persons other than political committees. (Sec. 504) Requires the Commission to maintain computerized indices of all contributions of at least $50 (currently $200). Title VI: Federal Election Commission - (Sec. 601) Prohibits a political committee that is not an authorized committee from using a candidate's name in a way to suggest that the candidate has authorized such committee. (Sec. 603) Provides for filling any vacancy in the office of general counsel, and revises the general counsel's rate of pay. (Sec. 604) Revises the basis for an enforcement proceeding from "reason to believe that a person has committed or is about to commit a violation of FECA" to "facts have been alleged or ascertained that, if true, give reason to believe that a person may have committed, or may be about to commit" such a violation. Authorizes the Commission to initiate a civil action for a temporary restraining order or a temporary injunction at any time during an enforcement proceeding that it believes there is substantial likelihood a FECA violation is occurring or about to occur, and the need for expeditious action meets certain criteria. (Sec. 606) Authorizes the Commission to conduct random audits of political committees. (Sec. 607) Prohibits contribution solicitation by false representation as a candidate or a representative of a candidate, a political committee, or a political party. (Sec. 608) Directs the Commission to promulgate rules to prohibit devices or arrangements which have the purpose or effect of undermining or evading provisions of FECA restricting the use of non-Federal money to affect Federal elections. Title VII: Ballot Initiative Committees - (Sec. 701) Defines a ballot initiative political committee as any committee, club, association or other group of persons which makes ballot initiative expenditures or receives ballot initiative contributions exceeding $1,000 during a calendar year in order to influence the outcome of any ballot initiative involving specified Federal issues voted on at the State, commonwealth, territory, or District of Columbia level. (Secs. 702 and 703) Excludes ballot initiative contributions and expenditures from the usual meaning of contributions and expenditures under FECA. (Secs. 704, 705, and 706) Makes the political committee organizational and reporting requirements (and attendant civil penalties) under FECA applicable to ballot initiative committees. (Sec. 707) Applies to ballot initiative contributions the current prohibition against: (1) making a contribution in the name of another person or knowingly permitting one's name to be used to effect such a contribution; and (2) knowingly accepting a contribution made by one person in the name of another person. (Sec. 708) Limits ballot initiative contributions of currency to an aggregate of $100 per person. Title VIII: Miscellaneous - (Sec. 801) Prohibits Federal candidates and officeholders from establishing, maintaining, or controlling any political committee (such as a "leadership committee") other than a principal campaign committee of the candidate, authorized committee, party committee, or other political committee designated as an authorized committee. (Sec. 802) Requires that contributions of polling data to Federal candidates be valued at fair market value on the date of the poll's completion, depreciated at a specified rate. (Sec. 803) Denies FECA payments to any general election candidates of a political party for President or Vice President unless both candidates for such office agree in writing to at least four debates for the office of President, or at least one debate for the office of Vice President, sponsored by a nonpartisan or bipartisan organization, with all other candidates for the office eligible for FECA benefits. (Sec. 804) Prohibits foreign nationals from directly or indirectly directing, controlling, influencing or participating in any person's election-related activities, with respect to any local, State, or Federal office. (Sec. 805) Permits union and corporate expenditures for candidates appearances, debates and voter guides in Federal elections if certain conditions are met. (Sec. 806) Directs the Commission to study and report to the Congress on the feasibility of developing telephonic voting for persons with disabilities. (Sec. 807) Prohibits the use of any aircraft owned or operated by the Federal Government in connection with a Federal election, except for travel of the President or Vice President as long as the portion of the cost of any such travel allocable to election activities is paid by the President's authorized committee. (Sec. 808) Declares that it is the sense of Congress that the Congress should consider legislation providing a Constitutional amendment to set reasonable limits on campaign expenditures in Federal elections. Title IX: Effective Dates; Authorizations - Sets forth the general effective date of this Act. Provides for: (1) budget neutrality of this Act; and (2) direct, expedited appeal to the U.S. Supreme Court from any court rulings on the constitutionality of any provision of this Act or amendment made by it.
Bill· SS. 7 (103rd)open
United States · United States Congress · 21 January 1993
TABLE OF CONTENTS: Title I: Reduction of Special Interest Influence Subtitle A: Elimination of Political Action Committees from Federal Election Activities Subtitle B: Ban on Soft Money in Federal Elections Subtitle C: Other Activities Title II: Increase of Competition in Politics Title III: Reduction of Campaign Costs Title IV: Miscellaneous Provisions Subtitle A: Federal Election Commission Enforcement Authority Subtitle B: Other Provisions Comprehensive Campaign Finance Reform Act of 1993 - Title I: Reduction of Special Interest Influence - Subtitle A: Elimination of Political Action Committees from Federal Election Activities - Amends the Federal Election Campaign Act of 1971 (FECA) to prohibit Federal election activities by political action committees. Subtitle B: Ban on Soft Money in Federal Elections - (Sec. 111) Bans the use of soft money (any amount raised or contributed outside of source restrictions, contribution limits, and requirements of FECA) to influence any Federal election. (Sec. 112) Imposes information disclosure and mixed activity financial allocation requirements upon party committees. (Sec. 113) Permits a labor organization to make political communications and establish and solicit contributions for a separate segregated political fund only if it meets specified requirements concerning the employees it represents. (Sec. 115) Amends the Internal Revenue Code to deny tax-exempt status for certain politically active organizations. Subtitle C: Other Activities - (Secs. 121 through 123) Modifies contribution provisions for individuals, political parties, and intermediaries. (Sec. 124) Sets forth requirements for disclosure of independent expenditures through broadcast communications. Title II: Increase of Competition in Politics - (Sec. 201) Allows a congressional or senatorial campaign committee of a national political party to make specified contributions (seed money) to a non-incumbent Federal candidate (other than President or Vice President). (Sec. 202) Requires a candidate to file with the Federal Election Commission (FEC) and each other qualifying candidate a declaration of whether or not he or she intends to spend more than $250,000 from personal funds for the primary and general election. Allows the opponents of a candidate intending to exceed such limit to accept larger contributions from individuals. (Sec. 203) Prohibits franked mass mailings during an election year by a Member of Congress. (Sec. 204) Sets forth standards for congressional redistricting and reapportionment. (Sec. 205) Sets forth criminal penalties for using the mail, broadcast media, or interstate commerce to deprive or defraud citizens of the honest services of government officials or for fraudulently conducted elections. Title III: Reduction of Campaign Costs - Sets forth congressional findings regarding discounts for political broadcasts. Amends the Communications Act of 1934 to prohibit any broadcast licensee from preempting the use of of broadcasting time purchased by a qualified candidate. Title IV: Miscellaenous Provisions - Subtitle A: Federal Election Commission Enforcement Authority - (Secs. 401 through 412) Revises FECA enforcement provisions. Sets forth FEC injunctive relief authority. Increases specified penalties and makes certain discretionary penalties mandatory. Provides a specified private right of action. Subtitle B: Other Provisions - Requires disclosure of debt settlement and loan security agreements.
Bill· SJRESS.J.Res. 6 (103rd)referred
United States · United States Congress · 21 January 1993
Constitutional Amendment - Requires the Congress prior to each fiscal year to adopt a statement in which total Federal outlays do not exceed total receipts, unless a three-fifths vote of both Houses authorizes a specific excess. Prohibits such total receipts from increasing by a rate greater than the rate of increase in national income in the second prior fiscal year, unless a three-fifths majority of each House of Congress has passed a bill directed solely to approving specific additional receipts and such bill has become law. Directs the President prior to each fiscal year to submit to the Congress a proposed statement of balanced receipts and outlays. Makes the public debt amount on the first day of the second fiscal year after ratification of this amendment a permanent limit on such debt, unless a three-fifths majority of both Houses of Congress have passed a bill approving such increase and the bill has become law.
Bill· SJRESS.J.Res. 8 (103rd)referred
United States · United States Congress · 21 January 1993
Constitutional Amendment - Requires a balanced Federal budget, unless a three-fifths roll call vote of both Houses of Congress provides for a specific excess of outlays over receipts. Prohibits any bill raising taxes from becoming law unless by a majority roll call vote of both Houses.
Bill· HRH.R. 546 (103rd)referred
United States · United States Congress · 21 January 1993
Amends Federal law to prohibit any State from imposing an income tax on the pension income of any individual who is not a resident or domiciliary of that State.
Bill· HRH.R. 539 (103rd)open
United States · United States Congress · 21 January 1993
Investment Tax Incentive Act of 1993 - Amends the Internal Revenue Code to allow the depreciation deduction to be computed based on a neutral recovery basis for property placed in service after December 31, 1992. Repeals the special depreciation rules applicable under the adjusted current earnings provisions of the minimum tax.
Bill· HRH.R. 529 (103rd)open
United States · United States Congress · 21 January 1993
TABLE OF CONTENTS: Title I: Ensuring Adequate Food Assistance Title II: Promoting Self-Sufficiency Title III: Simplifying the Provision of Food Assistance Title IV: Commodity Distribution to Needy Families Title V: Implementation and Effective Dates Mickey Leland Childhood Hunger Relief Act - Title I: Ensuring Adequate Food Assistance - Amends the Food Stamp Act of 1977 to remove the excess shelter deduction cap for purposes of food stamp program (program) eligibility. Requires the Secretary of Agriculture to adjust the basic benefit level upwards by specified increments at the beginning of each fiscal year until it reaches 105 percent of the cost of the thrifty food plan. Eliminates food stamp reductions for certain reapplying households. Excludes third party payments for transitional housing for the homeless from consideration as program income. Increases funding for the nutrition assistance program in Puerto Rico. Excludes general assistance vendor payments from consideration as program income. Excludes the income of high school students from consideration as program income. Title II: Promoting Self-Sufficiency - Excludes from consideration as program income: (1) the first $50 a month received as child support; and (2) child support payments to non-household members. Increases annually the fair market value limit of vehicles that program recipients may own. Excludes from financial resources the value of a vehicle a household depends upon to carry heating fuel or water for home use when transported fuel or water is the household's primary source of such item. Increases dependent care deductions and participant and State agency reimbursements in connection with employment and training activities. Title III: Simplifying the Provision of Food Assistance - Permits related adults living in the same household to apply for separate program benefits under specified conditions. Permits a participating family made up of, or including, an elderly or disabled member to own $3,000 in allowable financial resources. Repeals provisions authorizing benefit reductions due to insufficient funding. Title IV: Commodity Distribution to Needy Families - Amends the Emergency Food Assistance Act of 1983 with respect to the Secretary of Agriculture's spending authority for the temporary emergency food assistance program. Title V: Implementation and Effective Dates - Sets forth the effective dates for provisions of this Act.
Bill· HRH.R. 537 (103rd)open
United States · United States Congress · 21 January 1993
Housing Co-op Tax Correction Act of 1993 - Amends the Internal Revenue Code to exclude cooperative housing corporations from the limitations on deductions incurred by certain membership organizations in transactions with their members. Prohibits patronage losses of an organization from being used to offset earnings which are not patronage earnings. Specifies earnings to be treated as patronage earnings in the case of cooperative housing corporations.
Bill· HRH.R. 545 (103rd)open
United States · United States Congress · 21 January 1993
Amends the Energy Policy Act of 1992 to make prospective the rules on recognition of precontribution gain in the case of certain distributions to a contributing partner. Amends the Internal Revenue Code to provide that such gain be subject to tax without netting or precondition losses. Imposes an interest charge on any deferred tax liability.
Bill· HRH.R. 526 (103rd)referred
United States · United States Congress · 21 January 1993
Amends the Emergency Unemployment Compensation Act of 1991 (Public Law 102-164) to increase the number of weeks for which emergency unemployment compensation is payable. Amends the Internal Revenue Code to reduce a tax deduction for certain expenses for meals and entertainment.
Bill· HRH.R. 528 (103rd)referred
United States · United States Congress · 21 January 1993
Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to revise the employment tax treatment of certain crew members on fishing vessels with a crew of ten or fewer individuals.
Bill· HRH.R. 554 (103rd)referred
United States · United States Congress · 21 January 1993
Amends the Internal Revenue Code to allow individuals a tax deduction of up to $100 ($200 in the case of a joint return) for political contributions.
Bill· HRH.R. 524 (103rd)referred
United States · United States Congress · 21 January 1993
Amends the Internal Revenue Code to permit an individual income tax deduction for premiums paid or incurred by the taxpayer for a life insurance contract having as its exclusive beneficiary the trust of disabled members of the taxpayer's family. Sets forth qualifying criteria for such contracts and for their beneficiary trusts.
Bill· HRH.R. 498 (103rd)referred
United States · United States Congress · 21 January 1993
Agricultural Water Conservation Act of 1993 - Amends the Internal Revenue Code to allow a tax credit for 75 percent of the water conservation system expenses for the purchase and installation of materials or equipment to substantially conserve water on farm land.
Bill· HRH.R. 527 (103rd)referred
United States · United States Congress · 21 January 1993
Amends the Internal Revenue Code to allow an individual to recontribute a distribution from an individual retirement plan if: (1) such distribution is received during the six-year period beginning on the date three years before the date of the enactment of this Act; and (2) the ten-percent penalty tax on early distributions was imposed.
Bill· HRH.R. 508 (103rd)referred
United States · United States Congress · 21 January 1993
Urban Entrepreneurial Opportunities Act - Amends the Internal Revenue Code to allow a deduction for equity contributions made by a corporation to an urban entrepreneurial opportunity financing subsidiary of such corporation. Requires the subsidiary to use such contribution in making qualified enterprise zone business loans to qualified small business concerns. Establishes an overall program limitation among the contributing corporations to be allocated by the Secretary of Housing and Urban Development.
Bill· HRH.R. 504 (103rd)referred
United States · United States Congress · 21 January 1993
American Dream Assistance Act of 1992 - Amends the Internal Revenue Code to allow an individual to make penalty-free withdrawals from an individual retirement account for the acquisition by such individual or the individual's child of a principal residence which is a first home. Provides that a parent's guarantee of a loan to a child or the child's spouse or to the child's business is not a gift for gift tax purposes.
Bill· HRH.R. 500 (103rd)referred
United States · United States Congress · 21 January 1993
Amends the Internal Revenue Code to impose an alternative minimum tax on certain corporations equal to five percent of their net business receipts for a taxable year. Imposes such tax on a corporation (foreign or domestic) if: (1) its gross sales in the United States of manufactured parts or products exceeded $10,000,000; (2) it imported such products with a customs value in excess of $10,000,000 (artificially inflated prices); and (3) its tax obligation under the alternative minimum tax exceeds its total tax obligation.
Bill· HRH.R. 507 (103rd)referred
United States · United States Congress · 21 January 1993
IRA Self-Loan Act - Amends the Internal Revenue Code to allow loans to be made or secured by an individual retirement account for first-time homebuyer expenses, education expenses, or medical emergency expenses. Limits such a loan amount to $50,000. Exempts such loans from the tax on prohibited transactions.
Bill· HRH.R. 503 (103rd)referred
United States · United States Congress · 21 January 1993
Repeals provisions of the Unemployment Compensation Amendments of 1992 which require 20 percent income tax withholding on eligible rollover distributions of pension plans which are not rolled over into eligible retirement plans. Requires the Internal Revenue Code to be applied as if such provisions had never been enacted.
Resolution· HRESH.Res. 37 (103rd)referred
United States · United States Congress · 21 January 1993
Expresses the sense of the House of Representatives that the Federal excise tax on gasoline and diesel fuel collected from vehicles shall be used exclusively for purposes of meeting the Nation's surface transportation needs.
Resolution· HRESH.Res. 36 (103rd)open
United States · United States Congress · 21 January 1993
Mandate for Change in the People's House - Amends rule V of the House of Representatives to abolish the office of the Doorkeeper and incorporates the Doorkeeper's duties into those of the Sergeant-at-Arms. Amends rule X to require each standing committee to submit to the Committee on House Administration its oversight plans for that Congress. Prohibits the consideration of any committee expense resolution, or any amendment to it, if that committee has not submitted its oversight plans. Requires the membership of each committee or other subunit to reflect the ratio of majority to minority party Members of the House at the beginning of the Congress. Exempts the Resident Commissioner from Puerto Rico and the Delegates to the House in determining such party ratio. Revises limits on the number of subcommittees allowed to House committees. Prevents any member from serving on more than four House subcommittees at any one time. Amends rule XI to repeal the general permission, subject to certain conditions, for proxy voting by a member of any committee or subcommittee. Makes it out of order to consider any primary expense resolution unless the Committee on House Administration has reported and the House has adopted a resolution establishing an overall ceiling for House committee statutory and investigative staff personnel for that year. Provides that the overall ceiling for committee staff in a resolution reported by the committee or contained in any amendment for the 103d Congress and the first session of the 104th Congress shall not exceed 90 percent of the total committee staff personnel employed the previous session of the Congress. Applies committee expense resolution requirements and personnel ceilings to the Committees on Appropriations and Budget. Requires a report from the Committee on Appropriations accompanying any appropriation bill to list all appropriations contained in the bill for any expenditure not previously authorized by law. Amends rule XXI to prohibit the consideration in the House of any bill or joint resolution which authorizes enactment of new budget authority for a fiscal year unless such measure is reported in the House on or before May 15 preceding the beginning of such fiscal year. Amends rule XLIII to require a specified oath to be administered to Members or House employees before they are granted access to classified information. Directs the House Committees on Rules and on Government Operations by a certain date to report legislation granting the President enhanced rescission authority with respect to any discretionary budget authority not authorized by law. Directs the Joint Committee on the Organization of Congress to report to the House on the feasibility of converting to a biennial budget-appropriations process and corresponding multiyear authorizations. Provides for a study of the House and Senate committees on realignment of Committee jurisdictions. Abolishes specified select committees. Directs the Committee on House Administration to report a resolution providing for the consideration of a Federal election and campaign reform bill under an open amendment process. Amends rule VI to create a Chief Financial Officer of the House. Establishes the Office of the General Counsel in the House to provide legal assistance to Members and employees of the House on matters directly related to their duties, with specified exceptions. Repeals certain amendments to the Rules of the House of the 102d Congress.
Bill· HRH.R. 494 (103rd)open
United States · United States Congress · 20 January 1993
Entitles any individual who performs Operation Restore Hope services (relief efforts in Somalia) to certain tax benefits provided under the Internal Revenue Code in the same manner as if such services were performed in an area designated by the President as a combat zone.
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