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1,051 records in US in 1997
United States · United States Congress · 30 January 1997
Senior Citizens' Equity Act - Amends the Internal Revenue Code to provide for the phaseout and repeal of the tax increase on social security benefits made under the Revenue Reconciliation Act of 1993.
United States · United States Congress · 30 January 1997
Library of Congress Book Protection Act of 1997 - Requires the Librarian of Congress to promulgate regulations to: (1) establish a schedule of late fines for any borrower who has a book on loan for more than 70 days; (2) assess a late fine on such borrower; (3) suspend his or her loan privileges and that of all borrowers on his or her office loan account if the borrower has not returned a book after such period; (4) reinstate the loan privileges of any borrower after the return of the book and the payment of all late fines; and (5) provide for waivers, at the discretion of the Librarian, with regard to all or any part of an assessed late fine and the suspension of all or any part of the borrower's loan privileges. Requires the Librarian to establish a Late Book Fine Fund to be available to the Librarian without fiscal year limitation for general operating expenses of the Library of Congress and the replacement of lost or stolen books. Prohibits Federal funds from being used to pay the assessed late fine. Imposes a fine for such violation. Requires the Librarian to include in the annual report submitted to the Congress: (1) the estimated number of books that are missing from the Library due to borrowers who have had loan privileges suspended; (2) the name of any office with an office loan account that includes any borrower who has had loan privileges suspended and has been assessed late fines that have not been paid for more than one month; (3) the total amount of such fines assessed to each named office; (4) all monies deposited in the Fund; and (5) the amounts and uses of expenditures from the Fund.
United States · United States Congress · 30 January 1997
Tax Fairness and Accountability Act of 1996 - Requires an affirmative vote of three-fifths of the Members of the Senate to approve any bill or amendment which increases a tax rate. Amends the Congressional Budget Act of 1974 to declare that any bill, resolution, or amendment that reduces revenues may be approved by a simple majority of the Senate.
United States · United States Congress · 30 January 1997
American Family-Owned Business Act - Amends the Internal Revenue Code to exclude from the gross estate, for purposes of the estate tax, specified portions of the adjusted value of the qualified family-owned business interests of the decedent.
United States · United States Congress · 30 January 1997
Amends the Internal Revenue Code to temporarily permit two-year averaging of farm income.
United States · United States Congress · 30 January 1997
Airport and Airway Trust Fund Taxes Short Term Reinstatement Act - Amends the Internal Revenue Code to restore the Airport and Airway Trust Fund excise taxes.
United States · United States Congress · 30 January 1997
Amends the Internal Revenue Code to apply the special treatment of livestock sold or involuntarily converted on account of drought conditions also to livestock sold or converted because of flood or other weather-related conditions.
United States · United States Congress · 30 January 1997
TABLE OF CONTENTS: Title I: Additional Empowerment Zones Title II: New Empowerment Zones and Enterprise Communities Title III: Expensing of Environmental Remediation Costs Title I: Additional Empowerment Zones - Amends the Internal Revenue Code to increase from: (1) 9 to 11 the number of areas which may be designated as empowerment zones; (2) six to eight the number of such zones which may be in urban areas; and (3) 750,000 to 1,000,000 the aggregate population allowable in all urban area zones. Title II: New Empowerment Zones and Enterprise Communities - Permits, before January 1, 1998, the designation, in the aggregate, of an additional: (1) 80 nominated areas as enterprise communities; and (2) 20 nominated areas as empowerment zones, subject to availability of eligible nominated areas. Modifies eligibility criteria. Prohibits: (1) applying the employment credit to the new empowerment zones; and (2) in certain developable sites, application of increased expensing provisions for certain depreciable business assets. Modifies provisions concerning: (1) enterprise facility zone bonds; and (2) the enterprise zone business definition. Title III: Expensing of Environmental Remediation Costs - Permits a taxpayer to treat certain hazardous substance remediation expenditures as expenses not chargeable to capital account and therefore deductible in the year in which paid or incurred.
United States · United States Congress · 29 January 1997
TABLE OF CONTENTS: Title I: Reform of Senate Campaign Financing Subtitle A: Voluntary Congressional Senate Campaign Financing System Subtitle B: Reduction in Limit on PAC Contributions to Senate Candidates Title II: Public Financing System Title III: Provisions Relating to Soft Money of Political Parties Title IV: Prohibition of Contributions by Individuals Ineligible to Vote Public Confidence in Campaigns Act of 1997 - Title I: Reform of Senate Campaign Financing - Subtitle A: Voluntary Congressional Senate Campaign Financing System - Amends the Federal Election Campaign Act of 1971 to prohibit an eligible Senate candidate (one who meets the filing, expenditure, contribution limits, and primary election threshold contribution requirements of this subtitle) from making election expenditures aggregating more than specified limits. Sets forth exceptions for complying candidates running against noncomplying candidates and provides for expenditures in response to independent expenditures. Limits campaign contributions and loans by a candidate or the candidate's family. Prohibits an eligible candidate from soliciting or receiving general election contributions. Allows an eligible candidate to receive primary or runoff contributions. Entitles an eligible candidate to payments from the Congressional Election Campaign Fund, regulating the payment amount and use. Provides for certification of candidate eligibility and examinations and audits of campaign amounts. Mandates civil penalties for excess expenditures and misused funds. Requires eligible candidates to prepare any television commercials so as to contain or permit closed captioning of oral content. Establishes the Congressional Election Campaign Fund. Appropriates to the Fund: (1) amounts designated as provided in title II of this Act; and (2) payments and civil penalties received by the Commission. Authorizes appropriations for the excess (if any) of the payments required to be made from the Fund over the amounts in the Fund. Sets forth reporting requirements for: (1) candidates other than eligible candidates; and (2) certain independent expenditures. Subtitle B: Reduction in Limit on PAC Contributions to Senate Candidates - Sets the limit on multicandidate political committee (PAC) contributions to Senate campaigns at $2,000, leaving the limit for all other Federal offices at $5,000. Title II: Public Financing System - Amends the Internal Revenue Code to allow taxpayers to designate that $10 shall be paid to the Federal election campaign funds, with $3 going to the Presidential Election Campaign Fund and $7 to the Congressional Election Campaign Fund. (Sec. 202) Allows individuals (other than nonresident aliens) to designate an additional amount of from $1 to $5,000, with any amount so designated treated as an additional tax imposed, allowing a deduction for up to $100 ($200 for a joint return) of the designated amount. Title III: Provisions Relating to Soft Money of Political Parties - Amends the Federal Election Campaign Act of 1971 to prohibit a national committee of a political party from soliciting or receiving any contributions or transfers, or spending any funds, not subject to the requirements of this Act. Requires that any amount spent by a State, district, or local committee of a political party during a Federal election calendar year for any activity that might affect a Federal election outcome be made from funds subject to the requirements of this Act. Prohibits any national, State, district, or local committee of a political party from soliciting funds for or making donations to an organization that is exempt from Federal taxation under section 501(c) of the Internal Revenue Code. Prohibits any candidate, individual holding Federal office, or their agents from soliciting or receiving funds: (1) in connection with a Federal election campaign unless the funds are subject to the requirements of this Act; or (2) that are to be expended in a non-Federal election unless the funds are not in excess of amounts allowed under specified provisions of this Act and are not from sources prohibited by this Act from making contributions regarding a Federal election. (Sec. 302) Limits individual and multicandidate political committee (PAC) contributions to a State Party Grassroots Fund and any other political committee run by a State committee of a political party. Revises overall (aggregate) limits. Prohibits a State committee from transferring funds from its Grassroots Fund to any other State Party Grassroots Fund or to any other political committee except, under certain circumstances, to a district or local committee of the same party in the same State. Regulates the treatment of amounts received by a State Party Grassroots Fund from a State or local candidate committee. (Sec. 303) Sets forth political committee reporting requirements, including requiring reporting of certain exempt contributions relating to the construction or purchase of an office facility. Modifies required report contents. Title IV: Prohibition of Contributions by Individuals Ineligible to Vote - Makes it unlawful for an individual who is not qualified to register to vote in a Federal election to make a contribution in connection with a Federal election or for any person to solicit, accept, or receive a contribution from such a person. Adds to the definition of "identification" a reference to an affirmation that the individual is not prohibited by provisions barring contributions from foreign nationals and from individuals not qualified to register.
United States · United States Congress · 28 January 1997
Corporate Subsidy Reform Commission Act of 1997 - Defines the term "inequitable Federal subsidy." Establishes an independent Corporate Reform Commission to: (1) examine the programs and tax laws of the Federal Government and identify those that provide inequitable Federal subsidies; (2) review inequitable Federal subsidies; and (3) submit a report to the President and the Congress in order to ensure fairness and equity in the operation and application of such existing programs or tax laws. Directs the Commission to limit its recommendations to the termination or reform of payments, benefits, services, or tax advantages, rather than the termination of Federal agencies and departments. Authorizes the Comptroller General of the United States to provide assistance, including the detailing of employees, to the Commission in accordance with an agreement entered into with the Commission. Requires the Commission and the Comptroller General to consult with certain congressional committees before entering into such agreement. Authorizes appropriations to the Commission and the Comptroller General. Sets forth procedures for Federal departments and agencies, the Commission, and the President for making recommendations to terminate inequitable Federal subsidies. Provides a special review requirement for international trade programs. Sets forth requirements for Commission reports and for congressional consideration of any subsequent presidential recommendations.
United States · United States Congress · 28 January 1997
Amends Federal provisions concerning the Civilian Health and Medical Program of the Uniformed Services (CHAMPUS) to direct the Secretary of Defense and the Director of the Office of Personnel Management (OPM) to enter into an agreement under which covered CHAMPUS beneficiaries who are also entitled to hospital insurance benefits under Part A of title XVIII (Medicare) of the Social Security Act will be permitted to enroll in a health benefits plan offered through the Federal Employees Health Benefits program in lieu of receiving care under CHAMPUS or the TRICARE program. Outlines provisions concerning: (1) required contributions for such coverage; and (2) the management of participants in the plan. Requires: (1) the Secretary to begin to offer such health benefits option no later than January 1, 1998; and (2) the Secretary and the OPM Director to report annually to the Congress describing the provision of health care services to covered beneficiaries under the plan during the preceding fiscal year.
United States · United States Congress · 28 January 1997
TABLE OF CONTENTS: Title I: Tax Incentives for Higher Education Subtitle A: Tax Relief for Higher Education Costs Subtitle B: Encouraging Savings for Higher Education Costs Title II: Scholarships for Academic Achievement Title III: Deficit Neutrality Growing the Economy for Tomorrow: Assuring Higher Education is Affordable and Dependable Act - Title I: Tax Incentives for Higher Education - Subtitle A: Tax Relief for Higher Education Costs - Amends the Internal Revenue Code to provide income tax deductions for qualified higher education expenses and student loan interest. (Sec. 102) Excludes from gross income qualified scholarships and fellowships, including Federal tuition grants requiring future Federal service. (Sec. 103) Makes the employer-provided educational assistance income exclusion permanent. Repeals a limitation on graduate-level educational assistance. Subtitle B: Encouraging Savings for Higher Education Costs - Permits the use without penalty of distributions from certain retirement and pension plans to pay higher education expenses. (Sec. 112) Allows a deduction of up to $2,000 per calendar year for contributions to a tax-exempt education savings account for a beneficiary under age 19. Permits non-deductible contributions to such an account as well. Prescribes penalties for the use of distributions for other than qualified educational expenses. (Sec. 113) Increases from $40, 000 ($60,000 for a joint return) to $70,000 ($100,000 for a joint return) the income limits for full exclusion from gross income of any income from U.S. savings bonds used to higher education tuition and fees. Title II: Scholarships for Academic Achievement - Authorizes the Secretary of Education to award $1,000 scholarships to secondary school students graduating in the top five percent of their class, subject to family income limits. Allows such students to receive a maximum of two such scholarships for use at any institution of higher education during any four academic years. Authorizes appropriations. Title III: Deficit Neutrality - Expresses the sense of the Senate that: (1) this Act will be deficit neutral; and (2) its costs should be paid by closing corporate loopholes.
United States · United States Congress · 28 January 1997
National Beverage Container Reuse and Recycling Act of 1997 - Amends the Solid Waste Disposal Act to prohibit the sale of beer, mineral water, soda water, wine coolers, or carbonated soft drinks in beverage containers by retailers and distributors unless such containers carry a refund value of ten cents. Provides for the adjustment for inflation of the refund amount at ten-year intervals. Requires: (1) distributors to collect from retailers the refund value for each beverage sold to retailers; and (2) retailers to collect from consumers the refund value for each beverage sold to consumers. Requires retailers and distributors to pay the refund on returned containers of brands (in the same kind and size of container) sold. Directs distributors to pay annually to a State unclaimed refund amounts (the amount by which the total refund value of all containers sold by distributors exceeds the amount paid by distributors to persons in that State). Makes unclaimed refunds available to a State for carrying out pollution prevention and recycling programs. Prohibits distributors and retailers from: (1) selling beverages in metal beverage containers with detachable openings; and (2) disposing of containers subject to this Act or any metal, glass, or plastic from such containers (other than the top or seal) in landfills or solid waste disposal facilities. Makes this Act inapplicable to States that have adopted requirements identical to those under this Act or that have demonstrated achievement of a recycling or reuse rate for beverage containers of at least 70 percent. Prohibits States or political subdivisions that impose taxes on the sale of beverage containers from imposing any tax on the amount attributable to the refund value of such containers. Prescribes civil penalties for violations of this Act.
United States · United States Congress · 28 January 1997
Constitutional Amendment - Prohibits Government outlays from exceeding receipts for any fiscal year, unless a three-fifths roll call vote of each House of Congress provides by law for a specific excess of outlays over receipts. Prohibits an increase in the limit on the U.S. public debt, unless a three-fifths roll call vote of each House provides by law for such an increase. Directs the President, before each fiscal year, to propose to the Congress a balanced budget for that fiscal year. Prohibits any bill to increase revenue from becoming law unless approved by a majority roll call vote of each House. Authorizes the Congress to waive this Article for any fiscal year in which: (1) a declaration of war is in effect; or (2) the United States is engaged in military conflict which causes an imminent and serious military threat to national security and is so declared by a joint resolution, adopted by a majority of each House, which becomes law. Includes in total receipts all Government receipts except those derived from borrowing, and includes in total outlays all Government outlays except those for repayment of debt principal. Excludes from receipts or outlays the receipts (including attributable interest) and outlays of the Federal Old-Age and Survivors Insurance and the Federal Disability Insurance Trust Funds (as and if modified to preserve the solvency of the Funds) used to provide old age, survivors and disabilities benefits. Requires this Article to take effect beginning with the later of FY 2002 or the second fiscal year beginning after its ratification.
United States · United States Congress · 28 January 1997
Constitutional Amendment - Prohibits, except in time of war, Federal fiscal year expenditures from exceeding: (1) Federal revenues for that fiscal year, except revenue received from the issuance of bonds, notes, or other obligations of the United States; and (2) 20 percent of the gross national product for the preceding calendar year. Authorizes the Congress to suspend these prohibitions by concurrent resolution approved by a three-fifths vote of each House of Congress. Makes this amendment effective on the first day of the first fischal year beginning after the date of its adoption.
United States · United States Congress · 22 January 1997
TABLE OF CONTENTS: Title I: Retirement Savings Incentives Subtitle A: Restoration of IRA Deduction Subtitle B: Nondeductible Tax-Free IRAs Title II: Penalty-Free Distributions Savings and Investment Incentive Act of 1997 - Title I: Retirement Savings Incentives - Subtitle A: Restoration of IRA Deduction - Amends the Internal Revenue Code, with respect to the Individual Retirement Deduction (IRA), to increase the income limits applicable to active participants. Removes limitations on a spouse's participation. (Sec. 102) Provides an inflation adjustment for the deductible amount. (Sec. 103) Revises provisions concerning the allowance of certain coins and bullion as IRA investments. Subtitle B: Nondeductible Tax-Free IRAs - Permits individuals to establish IRA Plus accounts which shall be treated similarly to an IRA plan. Prohibits deductions for contributions to such accounts. Sets forth distribution rules (including excluding qualified distributions from gross income). Title II: Penalty-Free Distributions - Permits distributions without penalty for qualified: (1) first home purchases; (2) higher education expenses; (3) unemployed individuals; and (4) medical expenses of specified relatives.
United States · United States Congress · 22 January 1997
Amends the Internal Revenue Code to make permanent the special rules for gifts of qualified appreciated stock to certain tax-exempt private foundations for purposes of the itemized deduction of charitable contributions. Includes grants to certain foreign organizations as qualified distributions by private foundations for purposes of the tax on failure to distribute income. Changes the due date for first quarter estimated tax payments by private foundations.
United States · United States Congress · 22 January 1997
Amends the Internal Revenue Code to permit both an individual and an individual's spouse to contribute to an individual retirement account.
United States · United States Congress · 22 January 1997
Appalachian Development Highway System Completion Act - Authorizes appropriations out of the Highway Trust Fund for FY 1998 through 2003 to fund the Federal share of the total estimated cost of completion of construction of the Appalachian development highway authorized by the Appalachian Regional Development Act of 1965. Directs the Secretary of Transportation to: (1) transfer funds made available for such purpose to the Appalachian Regional Commission, which shall be responsible for administration of the funds; and (2) apportion the funds to the 13 States in the Appalachian region in accordance with each State's portion of the total estimated cost of completion. Makes one-sixth of the funds allocated for construction available for obligation in each of such fiscal years. Sets forth provisions regarding the Federal share (80 percent), delegation of responsibility to the States, advance construction, and contract authority.
United States · United States Congress · 22 January 1997
Family Farm Alternative Minimum Tax Relief Act of 1997 - Amends the Internal Revenue Code to make the alternative minimum tax inapplicable to specified farm property installment sales.
United States · United States Congress · 21 January 1997
TABLE OF CONTENTS: Title I: Juvenile Justice Reform Title II: Juvenile Gangs Title III: Juvenile Crime Control and Accountability Violent and Repeat Juvenile Offender Act of 1997 - Title I: Juvenile Justice Reform - Repeals code provisions regarding surrender of juveniles to State authorities by Federal authorities. (Sec. 102) Requires that a juvenile age 14 or older who is alleged to have committed an act that, if committed by an adult, would be a criminal offense, be tried as an adult at the discretion of the U.S. Attorney in the appropriate jurisdiction upon a finding, which shall not be subject to court review, that there is a substantial Federal interest in the case or the offense to warrant the exercise of Federal jurisdiction, if the juvenile is charged with a Federal offense that is a crime of violence or that involves a controlled substance for which the penalty is at least five years' imprisonment. Permits the U.S. Attorney, upon declining prosecution of the charged person as a juvenile, to refer the matter to the appropriate legal authorities of the State or Indian tribe. Directs that offenses tried in U.S. district court under this Act be open to the public, with exceptions (but makes the defendant's status as a juvenile, absent other factors, insufficient to close the proceeding). Grants the U.S. Attorney, in making determinations concerning juvenile prosecution, complete access to prior Federal juvenile records and, to the extent permitted by State law, prior State juvenile records. (Sec. 103) Lowers the minimum age at which a defendant may be sentenced to death from age 18 to 16. (Sec. 106) Subjects a juvenile tried as an adult to code provisions regarding detention, speedy trial, and restitution applicable to adults. Specifies that no juvenile sentenced to a term of imprisonment shall be released from custody simply because the juvenile reaches age 18. (Sec. 109) Authorizes the release of juvenile records to meet inquiries from any school or other educational institution to ensure public safety and security. (Sec. 110) Requires the Director of the Bureau of Prisons to ensure that juveniles who are alleged or determined to be delinquent are not confined in any institution in which the juvenile has regular sustained physical contact with adult persons who are detained or confined. (Sec. 111) Applies to juvenile defendants tried as adults provisions directing the Commission, under specified circumstances, to assure that the Federal sentencing guidelines specify a sentence to a term of imprisonment at or near the maximum term authorized. Title II: Juvenile Gangs - Federal Gang Violence Act - Directs the Commission to amend the sentencing guidelines to provide an appropriate enhancement, increasing the offense level by not less than six levels, for any offense committed in connection with, or in furtherance of, the activities of a criminal street gang where the defendant was a member of such gang at the time of the offense. (Sec. 203) Amends code provisions regarding criminal street gangs to: (1) delete the definition of "conviction"; (2) redefine "criminal street gang" to cover a group whose members have engaged during the previous five-year period in a pattern of criminal gang activity; and (3) define "pattern of criminal gang activity" to mean the commission of two or more predicate gang crimes in connection with the activities of a criminal street gang, on separate occasions, at least one of which crimes was committed after the date of this title's enactment and the first of which was committed not more than five years before the commission of another predicate gang crime. Defines "predicate gang crime" as an offense, including an act of juvenile delinquency that, if committed by an adult, would be: (1) a Federal offense that is a crime of violence, that involves a controlled substance for which the penalty is at least five years' imprisonment, or that is a violation of other specified prohibitions under the code or under the Immigration and Nationality Act; (2) a State offense involving conduct that would constitute such an offense if Federal jurisdiction existed or had been exercised; or (3) a conspiracy, attempt, or solicitation to commit such offenses. Sets penalties for engaging in a pattern of criminal gang activity. (Sec. 204) Amends the Travel Act to increase: (1) penalties for violations; and (2) the scope of unlawful activities under such Act. (Sec. 205) Prohibits and sets penalties for soliciting or recruiting persons to participate in criminal street gang activity. (Sec. 206) Makes: (1) crimes involving the recruitment of persons to participate in criminal street gangs, and acts or conspiracies to violate firearms laws, predicate offenses under the Racketeer Influenced and Corrupt Organizations Act; and (2) serious juvenile drug offenses predicate offenses under the Armed Career Criminal Act. Increases penalties for firearms prohibitions, including by setting a three-year minimum term of imprisonment for transferring firearms to minors for use in crime. (Sec. 208) Directs the Commission to amend the sentencing guidelines to provide an appropriate sentencing enhancement, increasing the offense level not less than two levels, for any crime in which the defendant used body armor. (Sec. 209) Authorizes appropriations to hire Assistant U.S. Attorneys and attorneys in criminal division of the Department of Justice to prosecute juvenile criminal street gangs. Title III: Juvenile Crime Control and Accountability - Amends the Juvenile Justice and Delinquency Prevention Act of 1974 (JJDPA) to direct the Administrator of the Office of Juvenile Crime Control and Accountability (replacing the Office of Juvenile Justice and Delinquency Prevention) to develop objectives, priorities, and short- and long-term plans, and implement overall policy and a strategy to carry out such plan, for all Federal juvenile crime control and juvenile offender accountability programs and activities relating to improving juvenile crime control and enhancing accountability by offenders within the juvenile justice system. Sets forth provisions regarding plan contents, annual reviews of plans, duties of the Administrator, budget proposal development and submission, reporting, reprogramming, and recordkeeping requirements, utilization of information, services, and facilities of other agencies, coordination of functions, and annual juvenile delinquency development statements. Directs the Administrator to make grants to States to assist them in planning, establishing, operating, coordinating, and evaluating: (1) projects for the development of more effective investigation, prosecution, and punishment of crimes or acts of delinquency committed by juveniles; (2) programs to improve the administration of justice for and ensure accountability by juvenile offenders; and (3) programs to reduce the risk factors associated with juvenile crime or delinquency. Sets forth provisions regarding: (1) use of grant funds, eligibility requirements, distribution of sums by State offices to eligible applicants, applications to State offices, funding period, grant renewal, and special grants; and (2) allocation of grant amounts. Prohibits reallocation of sums due to the ineligibility or nonparticipation of any State. Limits the use of grant funds, including a prohibition against the use of such funds for: (1) biomedical or behavior control experimentation on individuals or research involving such experimentation; (2) construction, with exceptions; (3) job training; (4) specified lobbying activities; (5) and specified legal actions. Prohibits the Federal Government and States receiving funds from discriminating against religious organizations under specified circumstances. Sets penalties for violating prohibitions under this title. Authorizes appropriations. Allocates funds. Requires States, to receive formula grants, to submit plans which meet specified requirements, such as designation of a State agency as the sole agency for supervising the preparation and administration of the plan, and providing for an analysis of juvenile crime problems and juvenile justice and delinquency prevention needs within the relevant jurisdiction. Sets forth provisions regarding approval of State plans by the State agency and by the Administrator, and reduction of allocations if a State fails to comply with requirements of this title. (Sec. 303) Amends the JJDPA to: (1) reauthorize appropriations for runaway and homeless youth and missing children programs; and (2) repeal provisions regarding incentive grants for local delinquency prevention programs. (Sec. 307) Repeals: (1) specified provisions of titles III (Crime Prevention), V (Drug Courts), and XXVII (Presidential Summit on Violence and National Commission on Crime Prevention and Control) of Violent Crime Control and Law Enforcement Act of 1994; (2) the Safe and Drug-Free Schools and Communities Act of 1994; (3) the School Dropout Assistance Act; (4) specified provisions of the Public Health Service Act providing for grants to public and nonprofit private entities for projects to demonstrate effective models for the prevention, treatment, and rehabilitation of drug abuse and alcohol abuse among high risk youth; (5) specified programs under the Human Services Reauthorization Act and the Community Services Block Grants Act; and (6) specified provisions of Anti-Drug Abuse Act of 1988 concerning the drug abuse education and prevention program relating to youth gangs and the program for runaway and homeless youth. (Sec. 308) Requires each State to reserve not more than 30 (currently, 15) percent of the amount of funds allocated in a fiscal year for counties and units of local government to construct, develop, expand, modify, or improve jails and other correctional facilities. (Sec. 309) Requires that a surcharge of 40 percent of the principal amount of a civil monetary penalty be added to each monetary penalty assessed by the United States or any agency thereof at the time the penalty is assessed, except for penalties assessed under the Internal Revenue Code, to be used for Federal programs to combat youth violence.
United States · United States Congress · 21 January 1997
TABLE OF CONTENTS: Title I: Health Care Coverage for Children Title II: Health Care Insurance Coverage Title III: Primary and Preventive Care Services Title IV: Patient's Right to Decline Medical Treatment Title V: Primary and Preventive Care Providers Title VI: Cost Containment Title VII: Tax Incentives for Purchase of Qualified Long-Term Care Insurance Title VIII: National Fund for Health Research Health Care Assurance Act of 1997 - Title I: Health Care Coverage for Children - Healthy Kids Pilot Program Act of 1997 - Mandates grants to a State for planning and establishing a pilot program to provide vouchers to eligible children to enable the children to enroll in a health plan offered in the State. (Sec. 106) Directs the Secretary of Health and Human Services to provide for a payment to each participating State for (unless appropriations are insufficient) 100 percent of the voucher cost and five percent of administration expenses. (Sec. 107) Ties eligibility to: (1) income, excluding children who are eligible for medical assistance under title XIX (Medicaid) of the Social Security Act; (2) age; and (3) citizenship or lawful permanent residency. Regulates voucher amounts. (Sec. 109) Establishes the Healthy Kids Trust Fund. Appropriates amounts from the Fund to carry out this Act. (Sec. 111) Amends the Communications Act of 1934 to modify license application competitive bidding requirements. Requires the Federal Communications Commission to conduct, by competitive bidding, the assignment of licenses for specified frequency bands. Amends the National Telecommunications and Information Administration Organization Act to provide for the reallocation of bands currently used by the Federal Government. Modifies reallocation and distribution of frequency requirements. Title II: Health Care Insurance Coverage - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Public Health Service Act to mandate: (1) a set of rules for determining the actuarial value of the coverage offered by a plan or group health insurance coverage; and (2) a target actuarial value. Includes coverage for medical and surgical services, medical equipment, preventive services, and emergency transportation in frontier areas (standard coverage). Mandates model regulations specifying standards for making qualified group health plans available to small employers. Allows a State to implement more stringent standards, so long as the State standards do not prevent the offering of at least one plan that provides standard coverage. Requires each group plan offered, and issuer offering group coverage, to a small employer to establish a standard premium in each community rating area. Requires each State to divide the State into one or more community rating areas. Regulates premiums. Provides for the treatment of rates negotiated with a small employer purchasing group in a rating area. Mandates full disclosure of rating practices. Provides for State certification of small employer purchasing groups. Regulates such groups. Provides for payroll deductions for premiums. Requires each such group to offer eligible employees, eligible individuals, and certain uninsured individuals the opportunity to enroll in any qualified group health plan that has an agreement with the group. Regulates premiums. Requires each such group to market plans to members through the entire community rating area served by the group. Mandates grants to States and small employer purchasing groups to assist in planning, developing, and operating such groups. Authorizes appropriations. Authorizes a State to establish a system in all or part of the State under which the groups are the sole mechanism through which coverage for employees of small employers may be purchased or provided. Requires each small employer (except new and very small employers) to make available to each eligible employee a group health plan providing at least standard coverage, with a specified maximum waiting period allowed. Declares that employer cost contributions are not required. Allows the requirement to be met through a multiemployer plan. Applies the requirements of this title to a multiemployer plan that is maintained by an organization such as a trade, industry, or professional association, a chamber of commerce, a religious organization, or a public entity association. Requires that a plan be certified by the Secretary. Sets forth special rules for church plans, plans maintained by a health plan sponsor, or plans maintained by a rural electric or rural telephone cooperative. Amends the Public Health Service Act to apply the provisions of this title to coverage offered in the individual market. (Sec. 211) Amends the Internal Revenue Code to impose taxes on the failure to comply with this title's requirements by a health insurance issuer, any small employer, or a qualified association, church plan, multiemployer plan, or plan maintained by a rural electric or telephone cooperative. (Sec. 214) Allows self-employed individuals to deduct 100 percent of their health insurance costs in 2007 and thereafter. (Sec. 215) Provides for group health plan continuation coverage and modifies the requirements regarding the period of continuation coverage. Title III: Primary and Preventive Care Services - Authorizes appropriations to carry out the healthy start program under provisions of the Public Health Service Act relating to research and investigations generally, requiring reservation of specified amounts for model projects. (Sec. 302) Amends the Public Health Service Act to authorize appropriations for: (1) preventive health service immunization programs; (2) the prevention and control of sexually transmitted diseases; (3) family planning projects; (4) breast and cervical cancer programs; and (5) preventive health and health services block grants. Amends title V (Maternal and Child Health Services Block Grants) of the Social Security Act to authorize appropriations. (Sec. 303) Mandates grants to States to enable the States to: (1) make grants to establish, operate, and improve local programs of comprehensive health education and prevention, early health intervention, and health education in elementary and secondary schools; and (2) develop related training, technical assistance, and coordination. Establishes in the Office of the Secretary of Education the Office of Comprehensive School Health Education. Authorizes appropriations. (Sec. 304) Mandates a program of grants to agencies conducting Head Start training for training and technical assistance to Head Start teachers and other child care providers. Authorizes appropriations. (Sec. 305) Amends adolescent family life demonstration project provisions of the Public Health Service Act to include in the definition of "necessary services" the providing of information about abstinence. Requires that demonstration project grants, as much as practicable, ensure adequate urban and rural area representation. Mandates a simplified and expedited application process for applicants seeking under a specified amount of funds. Authorizes appropriations to carry out the adolescent family life demonstration project provisions. Title IV: Patient's Right to Decline Medical Treatment - Prohibits State restrictions, except to protect a third party, on the right: (1) of a competent adult to consent to or decline medical treatment; or (2) of an incapacitated person to consent to or decline medical treatment through a power of attorney or similar document. Mandates development of national advance directive and durable power of attorney forms and requires all health care providers to honor such forms. Shields providers who act in good faith from criminal or civil liability or professional discipline. Denies Medicare and Medicaid payment for services contrary to the adult's wishes. Title V: Primary and Preventive Care Providers - Amends title XVIII (Medicare) of the Social Security Act to modify or establish payment requirements regarding certified nurse midwives, nurse practitioners, clinical nurse specialists, and physician assistants. Allows (current law requires) payment to the employer of a physician assistant or nurse practitioner for the services provided. (Sec. 502) Amends title XIX (Medicaid) of the Social Security Act to include physician assistants, nurse practitioners, clinical nurse specialists, and certified registered nurse anesthetists in the definition of "medical assistance" for which payment will be made. (Sec. 503) Amends the Public Health Service Act to establish grant programs to: (1) provide medical (including osteopathic) students for programs to interest high school or college students in careers in general medical practice; and (2) develop strategies for recruiting and placing medical students interested in practicing general medicine. Authorizes appropriations. Title VI: Cost Containment - Authorizes a program of clinical trials regarding promising new drugs and disease treatments. Authorizes appropriations. (Sec. 602) Authorizes appropriations for the Agency for Health Care Policy Research. Amends the Internal Revenue Code to impose a tax on health insurance premiums, payable by any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax or for whose use or benefit the same are made, signed, issued, or sold. Establishes, and deposits the resulting tax receipts in, the Trust Fund for Medical Treatment Outcomes Research. Mandates annual Trust Fund distributions for outcomes research. (Sec. 603) Mandates establishment of a national health insurance data and claims system and a national database for health insurance and health outcomes information. Authorizes appropriations. (Sec. 604) Mandates grants to States that establish health care cost containment and quality information systems. Authorizes appropriations. Title VII: Tax Incentives for Purchase of Qualified Long-Term Care Insurance - Allows a credit for a percentage of premiums for a long-term care insurance contract. (Sec. 702) Includes (currently, excludes) long-term care insurance from the definition of "qualified benefits" in provisions relating to cafeteria plans. Excludes from (currently, includes in) an employee's gross income employer-provided coverage for long-term care. (Sec. 703) Excludes from gross income amounts from the whole or partial surrender, cancellation, or exchange of any life insurance contract if the amount is used to pay for any qualified long-term care insurance contract and other requirements are met. Declares that no gain or loss shall be recognized on the exchange of a life insurance or annuity contract for a long-term care contract if certain requirements are met. (Sec. 704) Makes a home equity conversion sale-leaseback transaction eligible for the one-time exclusion from gain from the sale of a principal residence if a portion of the proceeds are used to purchase a qualified long-term care contract and other requirements are met. Title VIII: National Fund for Health Research - Amends the Public Health Service Act to establish the National Fund for Health Research, consisting of amounts transferred to the Fund and interest on those amounts. Requires distribution of all amounts in the Fund in a year to the institutes and centers of the National Institutes of Health in the same proportion as appropriations.
United States · United States Congress · 21 January 1997
TABLE OF CONTENTS: Title I: Brownfields Revitalization Title II: State Role Title III: Community Participation Title IV: Selection of Remedial Actions Title V: Liability Title VI: Federal Facilities Title VII: Natural Resource Damages Title VIII: Miscellaneous Title IX: Funding Subtitle A (sic): General Provisions Superfund Cleanup Acceleration Act of 1997 - Title I: Brownfields Revitalization - Amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA) to direct the Administrator of the Environmental Protection Agency (EPA) to establish programs to provide grants to eligible entities (including local government units, redevelopment agencies, and Indian tribes) for site characterization and assessment of, and capitalization of loan funds for response actions at, brownfield facilities. Defines a "brownfield facility," with exceptions, as a parcel of land that contains an abandoned, idled, or underused commercial or industrial facility, the expansion or redevelopment of which is complicated by the presence or potential presence of a hazardous substance. Makes amounts in the Hazardous Substance Superfund (the Fund) available to carry out the grant programs. (Sec. 102) Adds CERCLA provisions requiring the Administrator to provide technical and other assistance to States to establish and expand qualifying State voluntary response programs, comprised of elements including public participation opportunities, oversight and enforcement authorities, and certification mechanisms. (Sec. 103) Restricts authority to take enforcement actions under CERCLA in cases of hazardous substance releases subject to a State remedial action plan. (Sec. 104) Adds CERCLA provisions governing owner-operator status of persons owning or operating property contiguous to a release site. (Sec. 105) Absolves from liability for response actions bona fide prospective purchasers to the extent liability at a facility for a release or threat thereof is based solely on ownership or operation of a facility. Gives a lien upon a facility to the United States for unrecovered response costs in any case in which there are such unrecovered costs for which the owner is not liable by reason of this Act and the facility's fair market value has increased above that which existed 180 days before the action was taken. (Sec. 106) Deems a person, with respect to defenses to liability of an owner of after-acquired property, to have undertaken appropriate inquiry into the property's previous ownership and uses if the person establishes that inquiries were undertaken in accordance with specified requirements (compliance with an American Society for Testing and Materials standard or with standards issued by the Administrator). Deems the appropriate inquiry requirements to be satisfied by a site inspection and title search that reveal no basis for further investigation in the case of property for residential or similar use purchased by a nongovernmental or noncommercial entity. Lists factors for consideration in issuance of interim standards by the Administrator. Title II: State Role - Adds CERCLA provisions requiring the Administrator, upon application by a State, to delegate authority to perform functions in the following categories with respect to one or more non-Federal National Priorities List (NPL) facilities in the State: (1) technical investigations, evaluations, and risk analyses; (2) alternatives development and remedy selection; (3) remedial design; (4) remedial action and operation and maintenance; and (5) information collection and liability allocation. Prescribes application and performance procedures. Provides for the removal of delegated facilities from the NPL and recovery and deposit of response costs. Allows withdrawal of delegated authority. Directs the Administrator to provide grants to States to carry out delegated functions. Title III: Community Participation - Directs the Administrator to establish Community Response Organizations to solicit views of, and communicate on behalf of, the community on issues affecting remedial action plans. Authorizes technical assistance grants to citizen groups of two or more individuals who may be affected by the release or threatened release of a hazardous substance, pollutant, or contaminant at a facility on the State Registry or the NPL. Title IV: Selection of Remedial Actions - Revises remedial action selection and implementation procedures to require the Administrator to select a cost-effective action that complies with applicable Federal and State standards and that achieves the goals of protecting human health and the environment if: (1) with respect to human health, considering expected exposures associated with actual or future use of the land and water resources, and on the basis of a facility-specific risk evaluation (described in this Act), the action achieves a specified residual health risk of hazardous substance exposure; (2) with respect to the environment, the action protects the sustainability of ecosystems and does not pose a greater threat than a release; and (3) the action achieves certain groundwater protection standards. Permits waiver of compliance with Federal or State standards for reasons including improper identification of standards, technical impracticability, and immediacy of other threats. Permits waiver of prescribed remedy selection criteria if the achievement of the human health and environmental protection goals is technically impracticable. Prescribes groundwater protection criteria applicable to cost effective remedial action plans, considering actual or future use of the resource and attenuation or biodegradation that would otherwise occur. (Sec. 403) Adds provisions regarding the use and requirements of facility-specific risk evaluations. Requires the Administrator to issue regulations that: (1) promote a realistic characterization of risk that neither minimizes nor exaggerates the risks and potential risks posed by a facility or a proposed remedial action; and (2) establish presumptive remedial actions for commonly encountered types of facilities with reasonably well understood contamination and exposure problems. (Sec. 404) Establishes procedures, in lieu of those under any other law, for conducting remedial investigations, feasibility studies, records of decisions, remedial designs, and remedial actions. (Sec. 405) Prescribes procedures and time frames for final EPA notice of completion of remedial action and de-listing of a facility. Provides for release from further liability for facilities available for unrestricted use. Requires five-year reviews by EPA of facilities not available for unrestricted use. (Sec. 406) Sets forth transition rules applicable to facilities involved in remedy selection on the date of enactment of this Act. (Sec. 407) Revises the National Contingency Plan to prohibit the Administrator, when listing a site on the NPL, from including property at which no release has occurred but to which a contaminant had migrated in groundwater. States exceptions. Title V: Liability - Creates exceptions and limitations to liability for response costs at NPL-listed facilities for: (1) arrangements for disposal or treatment of municipal solid waste or sewage sludge; (2) certain de minimis contributors; (3) small businesses; and (4) codisposal landfills (certain municipal solid waste or sewage sludge landfills that may have received hazardous waste and that contain in substantial proportion municipal solid waste or sewage sludge transported from outside the facility). (Sec. 502) Permits contribution from the Fund of response costs to persons who are subject to abatement orders or have entered into settlement decrees but are not liable for such costs by reason of an exception or limitation. (Sec. 503) Adds provisions to effect the allocation of liability for response costs at multiparty facilities. Differentiates mandatory, requested, and permissive allocations. Prescribes allocation procedures, including effect on litigation and enforcement, time frames, consideration of equitable factors, orphan shares, and information gathering. (Sec. 504) Excludes response action contractors from the definition of "owner or operator." Revises the national uniform negligence standards. Revises procedures governing EPA decisions to indemnify response action contractors. Limits actions against response action contractors. (Sec. 505) Requires nonconfidential CERCLA records and reports to be released within 14 days after the information is obtained. (Current law states no time frame for public disclosure.) Requires abatement orders and settlement agreement notices to contain information concerning the evidence of the presence of each element of liability for response costs. (Sec. 506) Absolves persons who have reached a settlement with the United States or a State from liability for claims for cost recovery (in addition to contribution, as under current law). (Sec. 507) Adds provisions to include tax-exempt religious, charitable, scientific, and educational organizations as owner-operators and limits the liability of such organizations with respect to facilities received as charitable gifts. (Sec. 508) Revises liability for acts of third parties in contractual arrangements for rail transportation. (Sec. 509) Adds provisions limiting the liability of railroad owners or operators of spur track. (Sec. 510) Adds provisions limiting the liability of recyclers. Title VI: Federal Facilities - Revises provisions governing the transfer of CERCLA authorities vested in the Administrator to allow States to apply to exercise such authorities at any NPL-listed Federal facility located in the State. Prescribes procedures governing such transfers. (Sec. 602) Absolves U.S. officers, employees, or agents for failure to comply with a requirement to take a response action at a Federal facility under CERCLA, the Solid Waste Disposal Act, or any other Federal or State law unless: (1) such person has not fully performed any direct or delegated responsibility to ensure inclusion in the President's budget request of sufficient response action funds; or (2) appropriated funds were available for such purpose. (Sec. 603) Allows the President to designate NPL-listed or -proposed Federal facilities to facilitate the development of innovative technologies for remedial action. Requires a report to the Congress. Title VII: Natural Resource Damages - Adds requirements that sums recovered by an Indian tribe for natural resources damages be used only for restoration, replacement, or acquisition of the equivalent natural resources and that all such replacements (whether by the United States, a State, or a tribe) meet certain technological feasibility and reasonable cost standards. Imposes restrictions on the measure of damages to limit liability, including one for reasonable costs. (Sec. 702) Eliminates the damage assessment rebuttable presumption and prescribes revised procedures for natural resource injury and restoration assessment. Revises procedures for the issuance, and the required contents, of regulations regarding damage assessments. (Sec. 703) Requires, when both response actions and restoration measures are implemented at the same facility, that they be consistent with each other and carried out in a coordinated manner. Requires the Administrator, when evaluating and selecting remedial actions, to consider potential natural resources injuries resulting from the actions. (Sec. 704) Allows a court, in resolving contribution claims, to allocate natural resource damages (in addition to response costs, as under current law) among liable parties. Title VIII: Miscellaneous - Requires the National Contingency Plan to include procedures for conducting response actions which use a results-oriented approach and which meet certain other timeliness and cost-effectiveness criteria. Requires the Administrator to amend the National Hazardous Substance Response Plan to include these procedures. (Sec. 802) Limits new NPL listings according to a specified schedule, allowing no more than ten annual additions of vessels and facilities after the year 2000. Requires prioritization of, and State concurrence in, additions. (Sec. 803) Amends the criteria for continuance of Fund obligations over a specified amount for response actions to: (1) state that remedial actions are those selected or anticipated at the time of a removal action at a facility; (2) increase the cut-off amount from $2 million to $4 million; and (3) increase the cut-off time period from 12 months to two years. Title IX: Funding - Subtitle A: General Provisions (sic) - Authorizes appropriations from the Fund of $8.5 billion for FY 1998 through 2002. (Sec. 902) Allows payment of orphan shares as a use of the Fund. (Sec. 903) Authorizes funds for Agency for Toxic Substances and Disease Registry activities for FY 1998 through 2002. (Sec. 904) Sets the following annual limitations on amounts available for FY 1998 through 2002: (1) $30 million for alternative or innovative technologies research, development, and demonstration programs; (2) $37 million, increasing $2 million per year through FY 2000, and $43 million for each of FY 2001 and 2002, for hazardous substance research, demonstration, and training; and (3) $5 million for university research centers. (Sec. 905) Authorizes appropriations to the Fund through FY 2002. (Sec. 906) Sets limits on funding of community response organizations. Specifies that collected response cost recoveries will be credited to the Fund as offsetting collections. (Sec. 907) Allows use of the Fund to reimburse potentially responsible parties following the results of an audit showing costs are unallowable or should be adjusted.
United States · United States Congress · 21 January 1997
Southern Nevada Public Land Management Act of 1997 - Directs the Secretary of the Interior (Secretary) to dispose of certain Federal lands within the area under the jurisdiction of the Director of the Bureau of Land Management in Clark County, Nevada. Allows the State of Nevada or the unit of local government in whose jurisdiction the lands are located (Clark County, Las Vegas, North Las Vegas, or Henderson, Nevada) to elect to obtain the lands for local public purposes pursuant to the Recreation and Public Purposes Act (RPPA). Requires the Secretary, upon application by a unit of local government or regional governmental entity (the Southern Nevada Water Authority, the Las Vegas Valley Water District, the Regional Flood Control District, and the Clark County Sanitation District), to issue right-of-way grants (valid in perpetuity) on Federal lands in Clark County for all facilities and systems needed for: (1) the impoundment, storage, treatment, transportation, or distribution of water or wastewater; or (2) flood control management. Waives rental or cost recovery fees with respect to such grants. Directs the Secretary to make such lands available to Clark County in accordance with the RPPA for the construction of youth activity facilities. Sets forth provisions concerning: (1) withdrawal of such lands from mining laws and from operation under the mineral leasing and geothermal leasing laws; and (2) joint selection of such lands for sale or exchange by the Secretary and the respective unit of local government. Provides for allocation of proceeds from the land sales and exchanges to: (1) the general education program of Nevada; (2) the Southern Nevada Water Authority; and (3) a special account in the Treasury for the acquisition of environmentally sensitive land in Nevada, capital improvements in Federal areas in Clark County and the Spring Mountains National Recreation Area, and development of a multispecies habitat conservation plan, parks, trails, and natural areas in Clark County. Requires the Secretary to transfer the airport environs overlay district lands identified in the Interim Cooperative Management Agreement between the United States Department of the Interior-Bureau of Land Management and Clark County, dated November 4, 1992, to Clark County upon request, without consideration, and subject to specified conditions, including conditions governing proceeds from the sale or lease of such property by Clark County. (Sec. 5) Allows the Secretaries of the Interior and Agriculture to acquire environmentally sensitive land with the owner's consent. Provides that such acquired land that is within the boundaries of a unit of the National Forest System, the National Park System, the National Wildlife Refuge System, the National Wild and Scenic Rivers System, the National Trails System, the National Wilderness Preservation System, or any other system or national conservation or recreation area established by Act of Congress shall: (1) become part of the unit or area without further action by the respective Secretary; and (2) be managed in accordance with all laws and regulations and land use plans applicable to the unit or area. Includes lands acquired by the Secretaries under this Act within the definition of entitlement lands with respect to Federal payments to a local unit of government in which such land is located (payments in lieu of taxes). (Sec. 7) Authorizes the Secretary, upon request by a grantee of lands within Clark County, Nevada, that are subject to a lease or patent issued under the RPPA, to transfer the reversionary interest in such lands to other non-Federal lands on an equal value basis. Requires the Secretary, in consultation with the Secretary of Housing and Urban Development, to make available land in Nevada, in accordance with the RPPA, for purposes of affordable housing (housing that is assisted under the United States Housing Act of 1937) only to State and local governmental entities (including local public housing authorities). (Sec. 8) Amends the Red Rock Canyon National Conservation Area Establishment Act of 1990 to modify the boundaries of the Area.
United States · United States Congress · 21 January 1997
Amends the Internal Revenue Code to allow a limited tax credit for educational expenses at a two-year college.
United States · United States Congress · 21 January 1997
Employee Educational Assistance Act - Amends the Internal Revenue Code to: (1) permanently extend the exclusion from gross income of employer-provided educational assistance; and (2) restore the exclusion for such assistance on the graduate level.
United States · United States Congress · 21 January 1997
Family Heritage Preservation Act - Amends the Internal Revenue Code to repeal the estate tax, gift tax, and tax on generation-skipping transfers.
United States · United States Congress · 21 January 1997
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.
United States · United States Congress · 21 January 1997
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.
United States · United States Congress · 21 January 1997
Stop Tax-Exempt Arena Debt Issuance Act - Amends the Internal Revenue Code to treat certain bonds used directly or indirectly for financing professional sports facilities as private activity bonds and not as qualified bonds, except for certain approved projects, facilities with final bond resolutions, and current refundings.
United States · United States Congress · 21 January 1997
Amends the Internal Revenue Code to increase the tax deduction for business meals and entertainment from 50 percent to 80 percent.
United States · United States Congress · 21 January 1997
Foreign Aid Reform Act of 1997 - Prohibits U.S. assistance to a foreign country that did not cast its vote in agreement with the United States for at least 50 percent of the recorded votes taken in the General Assembly and Security Council of the United Nations during the preceding calendar year. Prohibits domestic Federal agencies from furnishing, directly or indirectly, assistance to a foreign country or international organization. Declares it shall not be in order in either the House of Representatives or the Senate to consider any bill, joint resolution, amendment, motion, or conference report providing new budget authority for a fiscal year with respect to foreign operations, export financing, or other related U.S. activities until that House of the Congress has passed all other appropriations measures for that year.
United States · United States Congress · 21 January 1997
Real Cost of Handgun Ammunition Act of 1997 - Amends the Internal Revenue Code to increase the excise tax on the sale of certain ammunition, except sales for law enforcement purposes.
United States · United States Congress · 21 January 1997
Family Tax Fairness Act of 1997 - Amends the Internal Revenue Code to create a tax credit for an eligible taxpayer equal to $500 multiplied by the number of qualifying children under the age of 18.
United States · United States Congress · 21 January 1997
Real Cost of Destructive Ammunition Act - Amends the Internal Revenue Code to increase the excise tax on handgun ammunition. Provides for such additional taxes to be added to the general fund. Imposes a special (occupational) tax on importers and manufacturers of certain handgun ammunition for each place of business.
United States · United States Congress · 21 January 1997
Family Farm Retirement Equity Act of 1997 - Amends the Internal Revenue Code with respect to nontaxable exchanges to allow the rollover of gain from the sale of a qualified farm asset into one or more individual retirement plans, to be known as asset rollover accounts. Denies an itemized deduction for contributions to such accounts and sets forth contribution limitations. Provides that rollover contributions to an asset rollover account may be made only from other such accounts. Sets forth reporting requirements for individuals making contributions to such accounts and taxes excess contributions.
United States · United States Congress · 21 January 1997
Child Care Infrastructure Act of 1997 - Amends the Internal Revenue Code to allow an employer-provided child care credit for qualified expenses to build, rehabilitate, or expand a qualified child care facility, or subsidize or contract for such services, for an employer's employees. Terminates such credit by a specified date.
United States · United States Congress · 21 January 1997
Invest More in America Act - Amends the Internal Revenue Code to increase the dollar limitation on the cost of property which may be expensed by businesses as depreciable assets.
United States · United States Congress · 21 January 1997
Higher Education Bond Parity Act - Amends the Internal Revenue Code to provide for the tax treatment of bonds of certain nonprofit tax-exempt organizations in a manner similar to governmental bonds.
United States · United States Congress · 21 January 1997
Small Business Investment and Growth Act - Amends the Internal Revenue Code to establish a maximum small business tax rate on taxable small business income for S corporations. Describes such income as taxable income of the taxpayer from the active conduct of an eligible trade or small business. Requires each S corporation to establish a qualified retained earnings account. Allows qualified distributions from such a qualified retained earnings account to the owners to enable the S corporation shareholder to pay income taxes. Requires regulations to establish a presumption that distributions are to pay income taxes if such distributions do not exceed 34 percent of small business income. Provides for an additional tax on nonqualified distributions.
United States · United States Congress · 21 January 1997
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 Violent Crime Control Act of 1997 - 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.
United States · United States Congress · 21 January 1997
Amends the Internal Revenue Code to require qualified nonredeemable ground rents to be treated as interest on an indebtedness secured by a mortgage. Allows a credit for the transaction costs relating to any sale or exchange of land subject to ground rents and meeting specified requirements.
United States · United States Congress · 21 January 1997
Capital Gains Reform Act of 1997 - Amends the Internal Revenue Code to revise rules concerning capital gain for taxpayers other than corporations to establish a new general rule which provides that if for any taxable year a taxpayer other than a corporation has a capital gain, 70 percent of such gain shall be a deduction from gross income. Reduces the alternative capital gain tax for corporations.
United States · United States Congress · 21 January 1997
Voter Turnout Enhancement Study Commission Act - Establishes the Voter Turnout Enhancement Study Commission to study conforming the Federal income tax filing date to the date of biennial Federal elections. Requires that matters studied shall include the costs and benefits of change in tax filing deadlines and the impact on voter turnout in Federal, State, and local elections. Authorizes appropriations.
United States · United States Congress · 21 January 1997
TABLE OF CONTENTS: Title I: Capital Gains Reform Subtitle A: Capital Gains Deduction for Taxpayers Other Than Corporations Subtitle B: Capital Gains Reduction for Corporations Subtitle C: Capital Loss Deduction Allowed With Respect to Sale or Exchange of Principal Residence Title II: Small Business Venture Capital Stock Capital Formation Act of 1997 - Title I: Capital Gains Reform - Subtitle A: Capital Gains Deduction for Taxpayers Other Than Corporations - Amends the Internal Revenue Code to make, for noncorporate taxpayers, 50 percent of net capital gains deductible from gross income. Allows the deduction in computing adjusted gross income. Subtitle B: Capital Gains Reduction for Corporations - Reduces the alternative capital gains tax for corporations. Subtitle C: Capital Loss Deduction Allowed With Respect to Sale or Exchange of Principal Residence - Allows an individual to deduct losses arising from the sale or exchange of the taxpayer's principal residence. Title II: Small Business Venture Capital Stock - Increases from 50 percent to 75 percent the exclusion of any gain from the sale or exchange of qualified small business stock held more than three (currently, five) years and applies the exclusion to corporate as well as noncorporate taxpayers. Repeals the minimum tax preference. Increases the dollar gross asset limits domestic C corporations must not exceed in order to qualify for the exclusion as small businesses and institutes an inflation adjustment for those limits. Removes provisions relating to a per-issuer limitation on a taxpayer's eligible gain. Modifies working capital provisions and the definition of "qualified trade or business," both with regard to meeting the active business requirement and to requirements regarding purchases by a corporation of its own stock. Permits, as specified, the rollover of gain from the sale of qualified small business stock to another small business stock.
United States · United States Congress · 21 January 1997
Uniform Child Support Enforcement Act of 1997 - Instructs the Secretary of the Treasury to establish in the Internal Revenue Service (IRS) a national registry of abstracts of child support orders. Amends part D (Child Support and Establishment of Paternity) of title IV of the Social Security Act to require: (1) a State, as a condition for receiving Federal child support funds, to prescribe procedures requiring any State court or administrative agency that issues or modifies a child support order to transmit an abstract of the order to the IRS; and (2) a State to prescribe procedures requiring an individual with the right to collect child support to be presumed to have assigned such right to the IRS (unless the individual affirmatively elects to retain such right). Amends the Internal Revenue Code to prescribe guidelines under which the IRS shall collect child support through tax withholding procedures. Declares that child support obligations will be treated as taxes for purposes of penalties and interest.
United States · United States Congress · 21 January 1997
Amends the Internal Revenue Code to revise the rules concerning a "qualified research contribution," for purposes of the deduction for charitable contributions. Redefine such term as a "qualified research or education contribution."
United States · United States Congress · 21 January 1997
TABLE OF CONTENTS: Title I: Senate Election Spending Limits Title II: Reduction in Special Interest Influence Title III: Increase in Voter Participation Campaign Finance Reform Act of 1997 - Title I: Senate Election Spending Limits - Amends the Federal Election Campaign Act of 1971 (FECA) to establish general election and primary personal and aggregate expenditure and contribution limits for eligible Senate candidates. Imposes a fee upon a candidate who exceeds expenditure limits. Sets forth related Federal Election Commission judicial review and reporting provisions. Title II: Reduction in Special Interest Influence - Amends FECA with respect to "soft money" to: (1) prohibit a national committee of a political party (including specified related entities) from soliciting or receiving contributions or making expenditures not subject to such Act; (2) require a State, district, or local committee of a political party to make Federal election year expenditures (with exceptions) from funds subject to such Act; (3) prohibit a national, State, district, or local committee of a political party from soliciting or donating funds to a tax-exempt organization; and (4) prohibit an incumbent or candidate for Federal office from soliciting or receiving funds not subject to such Act, or from soliciting or receiving funds for a non-Federal election in excess of certain limits or from prohibited sources (with exceptions for State or local candidates in compliance with State law). Sets forth specified reporting requirements. (Sec. 202) Redefines "independent expenditure." (Sec. 203) Prohibits contributions by foreign nationals. (Sec. 204) Amends the Communications Act of 1934 with respect to broadcast media election rates. Title III: Increase in Voter Participation - Amends the Internal Revenue Code to provide a maximum $100 tax credit ($200 in the case of a joint return) for contributions to congressional candidates. (Sec. 302) Directs the Commission to conduct a study of Federal election voter participation. Authorizes appropriations.
United States · United States Congress · 21 January 1997
Farmer and Entrepreneur Estate Tax Relief Act of 1997 - Amends the Internal Revenue Code to increase the unified estate and gift tax credit.
United States · United States Congress · 21 January 1997
Corporate Tax Equity Act - Amends the Internal Revenue Code to repeal the corporate alternative minimum tax.