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1,151 records in US in 1991
United States · United States Congress · 27 February 1991
Amends the Internal Revenue Code to permit mortgage revenue bond financing of mortgages for veterans of Operation Desert Storm.
United States · United States Congress · 27 February 1991
Amends the Internal Revenue Code to permit mortgage revenue bond financing of mortgages for veterans of Operation Desert Storm.
United States · United States Congress · 27 February 1991
Allows taxpayers whose deposits have been frozen due to a State bank holiday of at least five consecutive business days to defer the payment of certain taxes until the earlier of April 15, 1992, or the date which is 30 days after the frozen deposits become available. Extends the period of time applicable to the rollover of gain on the sale of a principal residence for certain taxpayers who have substantial frozen deposits after the date of sale of the old residence. Limits such time to not more than five years after such sale. Exempts from the excise tax on excess accumulations in qualified retirement plans amounts required to be distributed that are frozen deposits.
United States · United States Congress · 27 February 1991
Amends the Internal Revenue Code to permit a deduction for demolition costs attributable to a federally declared disaster occurring after September 1, 1989. Requires the passive activity loss of a taxpayer to be computed without regard to any loss attributable to such disasters. Provides for treating such disasters as qualified inventory interruptions for businesses when determining their tax liability on inventories.
United States · United States Congress · 27 February 1991
Amends the Internal Revenue Code to allow penalty-free withdrawals from individual retirement plans to pay expenses incurred for the repair, rehabilitation, reconstruction, or replacement of a principal residence damaged or destroyed by reason of a federally declared disaster occurring after September 1, 1989.
United States · United States Congress · 27 February 1991
Amends the Internal Revenue Code to exclude from the gross income of an individual the following qualified employer-provided transportation benefits: (1) the value of transportation in a commuter highway vehicle between the employee's residence and workplace; and (2) up to $60 per month of the value of any transit pass entitling the employee to transportation on mass transit facilities.
United States · United States Congress · 27 February 1991
Amends the Internal Revenue Code to repeal certain provisions concerning the income limitation with respect to the tax exclusion of U.S. savings bonds proceeds used to pay higher education tuition and fees. Repeals: (1) the income limitation where redemption proceeds exceed higher education expenses; (2) the requirement that expenses be incurred for the taxpayer, the taxpayer's spouse, or the taxpayer's dependent; and (3) the age limitation for the issuance of such bonds.
United States · United States Congress · 27 February 1991
Amends the Internal Revenue Code to prohibit a loss from being recognized by a corporation from the transfer of any debt pool in exchange for consideration part or all of which consists of a substantially identical debt pool. Requires that the taxable income of mutual savings banks and carryovers be reduced by net operating loss carrybacks and carryovers for purposes of calculating the bad debt reserve deduction under the percentage of taxable income method.
United States · United States Congress · 27 February 1991
Amends the Internal Revenue Code to establish requirements for notifying charitable beneficiaries of charitable remainder trusts of their interests in such trusts, including copies of estate tax return filings on which a charitable deduction is claimed. Disallows such deduction and establishes other penalties if such notices are not filed. Requires each charitable remainder trust, contributions to which were deductible for Federal income, estate or gift tax purposes, to file an annual information return on its financial condition, transactions, fiduciaries, beneficiaries, and other information necessary to inform the Internal Revenue Service, beneficiaries, and the public adequately of its affairs. Expresses the sense of the Congress that the Internal Revenue Service should modify certain regulations to require only one return to be filed by such trusts and that the Service should maintain an audit program of certain trusts whose assets exceed $10,000,000.
United States · United States Congress · 27 February 1991
Amends the Internal Revenue Code to provide a business tax credit in the amount of 50 percent of the actual compensation amount for the taxable year, plus ten percent of the unpaid compensation amount for the taxable year credit for employers of members of the Ready Reserve or National Guard absent from work on active duty. Limits such credit to $2,000 with respect to any one Ready Reserve-National Guard employee.
United States · United States Congress · 26 February 1991
Anti-Apartheid Act Amendments of 1991 - Title I: Sanctions Against Investment in, and Exports to, South Africa and Other Measures (Except Import Restrictions) to End Apartheid - Part A: Amendments to the Comprehensive Anti-Apartheid Act of 1986 and Other Laws - Amends the Comprehensive Anti-Apartheid Act of 1986 to prohibit any investments in South Africa by U.S. persons. Makes exceptions to such prohibition for: (1) investments in a business enterprise 90 percent owned and controlled by South Africans economically and politically disadvantaged by apartheid; and (2) investments made by certain individuals during any period and to the extent that such investments are considered South African emigrant non-resident assets and subject to transfer or disposition restrictions. Authorizes a person to apply for, and the President to grant for good cause, a waiver of such prohibition for up to 180 days. Requires U.S. controlled South African entities that are subject to the investment prohibition and that employ more than 24 South Africans economically and politically disadvantaged by apartheid to: (1) notify employees and employee organizations not less than 90 days prior to termination of the U.S. investment in such entity; and (2) enter into good faith negotiations with representative trade unions regarding the terms of such termination. Prohibits the exportation or reexportation to South Africa of any goods or technology subject to U.S. jurisdiction. Prohibits any such exportation or reexportation by any person subject to U.S. jurisdiction. Exempts from such prohibition publications, donations of food, clothing, and medical supplies, commercial sales of agricultural commodities and products, and goods and technology for use in the gathering or dissemination of information by news media organizations subject to U.S. jurisdiction. Makes such prohibitions inapplicable to: (1) any goods that are the direct product of technology of U.S. origin under a written agreement entered into on or before April 20, 1988, and that are exported within one year of the enactment of this Act; (2) economic assistance or human rights programs for disadvantaged South Africans, South African blacks or other nonwhite South Africans, or victims of apartheid in South Africa; and (3) contributions to charitable organizations engaged in social welfare, public health, religious, educational, or emergency relief activities in South Africa. Repeals specified provisions of the Comprehensive Anti-Apartheid Act of 1986 that: (1) prohibit certain exports to, imports from, and investments in South Africa; (2) set forth U.S. policy toward the recruitment and training of black South Africans; and (3) prohibit U.S. intercession with any foreign government regarding export activities of certain U.S. nationals in South Africa who are not implementing the Code of Conduct. Revises the definition of "loans" for purposes of such Act to prohibit short-term trade financing, sales on open account, and rescheduling of existing loans. Adds other definitions for purposes of such Act. Prohibits any U.S. agency or entity involved in intelligence activities from engaging in any form of cooperation with the Government of South Africa (specifically including the authorities administering Namibia so long as Namibia is illegally occupied). Prohibits any U.S. agency or entity from engaging in any form of cooperation with the armed forces of South Africa. Prohibits funds made available by the Congress from being obligated or expended for any expense related to any prohibited cooperation. States that the President should not: (1) assign or detail any member of the U.S. armed forces to serve as a defense or military attache in South Africa; or (2) accredit any individual to serve as a defense or military attache at a South African diplomatic mission in the United States. Repeals provisions of the Intelligence Authorization Act for Fiscal Year 1987 concerning restrictions on intelligence agency cooperation with South Africa. Prohibits the Secretary of Energy from authorizing any person to engage, directly or indirectly, in the production of special nuclear materials in South Africa. Revises penalty provisions of the Comprehensive Anti-Apartheid Act of 1986. Establishes within the Department of State a Coordinator of South Africa Sanctions who shall be responsible to the Secretary of State for matters pertaining to the implementation of sanctions against South Africa. Directs the Coordinator to place emphasis on activities related to strategically important trade in oil, coal, computers, specialized machinery and arms, and to financial credits. Sets forth the responsibilities of the Secretary of State in leading and coordinating the activities of other agencies in implementing and enforcing the Comprehensive Anti-Apartheid Act of 1986 and in monitoring other nations' economic relations with South Africa. Requires the Secretary to report annually to the Congress on actions to monitor and enforce such Act and on economic relations between South Africa and each of its trading partners. Establishes an Interagency Coordinating Committee on South Africa to coordinate and monitor the implementation of such Act. Revises provisions of such Act regarding the Code of Conduct and expanded participation in the South African economy. Requires Federal agencies to make efforts to assist businesses more than 90 percent (currently, 50 percent) owned by black or nonwhite South Africans. Amends the Export Import Bank Act of 1945 to require the Bank to insure or participate in the extension of credit to businesses more than 90 percent owned (currently, majority owned) and controlled by black or nonwhite South Africans. Amends the Foreign Assistance Act of 1961 to permit the use of a specified amount of funds authorized for economic development assistance for assistance to disadvantaged South Africans. Specifies that such assistance may include scholarships, the promotion of the participation of disadvantaged South Africans in trade unions and private enterprise, alternative education and community development programs, and training and other assistance (including legal aid) for South African journalists. Lists major trade union federations in South Africa as examples of recipients of U.S. assistance to the labor movement. Earmarks a specified amount of such funds for refugee education and assistance for South Africans. Prohibits any U.S. person from providing transport to South Africa of a commercial quantity of crude oil or refined petroleum products. Includes in such prohibition transport on a vessel of U.S. registry or on a vessel owned by a U.S. person. Prohibits the Secretary of the Interior from issuing any mineral lease to any national of the United States which is controlled by any foreign person who purchases, acquires, owns, or holds any investment in South Africa or who exports crude oil or refined petroleum products to South Africa. Authorizes the President to waive such prohibitions under specified conditions. Part B: Policy Statements; Reports; Studies; and Other Miscellaneous Provisions - Expresses the sense of the Congress that the President should: (1) direct the Attorney General to conduct an antitrust investigation of the South African controlled international diamond cartel; (2) direct the Secretary of Commerce and the Commissioner of Customs to study the feasibility of identifying at the port of entry the national origin of diamonds entering the United States; and (3) ensure effective and rigorous enforcement of a prohibition on the importation into the United States of uncut South African diamonds by taking specified measures. Expresses the sense of the Congress that: (1) the President should eliminate all honorary consuls of South Africa in the United States and forbid expansion of South Africa's embassy staff; and (2) approval of temporary U.S. visas should be granted on a case-by-case basis after considering South Africa's record of allowing its citizens, including apartheid opponents, to travel to the United States. Requires the President to study and report to the Congress on measures to reduce South Africa's foreign exchange earnings from gold. Directs the Secretary of State to report to the Congress on South Africa's involvement in international terrorism. Title II: Sanctions Against South African Imports Into the United States - Prohibits the importation into the United States of any article from South Africa, except: (1) strategic minerals which the President certifies to the Congress are essential for military or economic purposes and are not available from alternative reliable suppliers or through improved manufacturing processes, conservation, recycling, and economical substitution; and (2) publications. Specifies that such prohibition includes: (1) krugerrands or any gold coin minted in South Africa or offered for sale by the Government of South Africa; (2) uranium hexafluoride that has been manufactured from South African uranium or uranium oxide; and (3) fish or seafood which are products of South Africa. Exempts from such prohibition any imports from business enterprises in South Africa that are wholly-owned by persons economically or politically disadvantaged by apartheid. Requires the President to confer with other industrialized democracies in order to reach cooperative agreements to impose sanctions against South Africa to bring about the dismantling of apartheid. Requires the President to report to the Congress concerning such efforts. Requires (currently, encourages) the President to seek United Nations Security Council adoption of the same sanctions against South Africa as are imposed by the United States. Requires (currently, authorizes) the President to impose penalties against foreign persons taking significant commercial advantage of U.S. sanctions against South Africa or comparable sanctions of other industrialized democracies. Includes as such a penalty the restriction of such a person from contracting with U.S. Government entities. Allows the President to waive such penalties for foreign persons of an industrialized democracy that is a party to a cooperative agreement to impose sanctions against South Africa. Requires the President to revoke such waiver if the industrialized democracy is not adequately enforcing the measures provided for under the agreement. Requires that information concerning the extent to which import restrictions are being enforced by other industrialized democracies be included in the Secretary of State's annual report to the Congress. Sets forth provisions pertaining to committee referral in the House of Representatives of joint resolutions pertaining to import restrictions. Requires the President, through the Secretary of Commerce, to submit periodic reports to the Congress setting forth the average amounts of imports of coal or any strategic and critical material entering the United States from each member and observer country of the Council for Mutual Economic Assistance. Requires the President to report annually to the Congress on the program to reduce U.S. dependence on strategic minerals from South Africa. Requires the President to confer with the governments of the African "frontline" states on measures to prevent the circumvention of the import restrictions on South African products imposed under the authority of this Act. Title III: General Provisions - Makes conforming amendments and sets forth the effective date of this Act.
United States · United States Congress · 26 February 1991
Affordable Housing for Young Americans Act - Amends the Internal Revenue Code to permit penalty-free withdrawals from individual retirement plans for first-time home purchases by taxpayers, their children, or their grandchildren.
United States · United States Congress · 26 February 1991
States that, for purposes of the Internal Revenue Code, Persian Gulf conflict service shall be treated as service in a combat zone. Includes service performed in Diego Garcia in connection with Operation Desert Shield, Operation Desert Storm, or any related military operation as Persian Gulf service.
United States · United States Congress · 26 February 1991
Affordable Education for Americans Act - Amends the Internal Revenue Code to permit penalty-free withdrawals from individual retirement plans for qualified higher education expenses of taxpayers (and spouses), their children, or their grandchildren.
United States · United States Congress · 21 February 1991
Amends the Internal Revenue Code to allow a tax credit for the production of electricity with qualified technologies property. Describes such property to include the use of solar thermal, photovoltaic, wind, geothermal, biomass, and other renewable energy technologies. Extends the solar and geothermal energy credit until December 31, 1996 (currently, such credit terminates December 31, 1991).
United States · United States Congress · 21 February 1991
Comprehensive American Health Care Act - Title I: Health Care Access for Uninsured and Medically Underserved Individuals - Subtitle A: Tax Credits for Low and Moderate Income Individuals - Amends provisions of the Internal Revenue Code relating to refundable credits to allow a credit for a portion of the qualified health insurance expenses paid by an individual who is not covered by a health plan maintained by an employer of the individual or the individual's spouse. Provides for coordination with advance payments of credits, special rules relating to Medicare-eligible individuals and subsidized expenses, and coordination with the minimum tax. Directs the Secretary of the Treasury to enter into an agreement with each State for advance payments of the credit to individuals in the form of certificates usable for the purchase of health insurance. Limits eligibility for advance payments to individuals whose family income is not over a certain ratio to the poverty line and who meet other requirements. Directs the Secretary to establish a program to inform the public of the availability of the health insurance credit. Sets forth special rules regarding self-employed individuals. Excludes expenses paid as a credit from treatment as expenses paid for medical care under provisions relating to itemized deductions. Subtitle B: Rural Health Initiatives - Amends title XVIII (Medicare) of the Social Security Act to direct the Secretary of Health and Human Services and the Prospective Payment Assessment Commission to each submit to the Congress a report recommending a methodology for the elimination of the system of determining separate average standardized amounts for hospitals in large urban, other urban, or rural areas. Amends National Health Service Corps Scholarship Program and Loan Repayment Program provisions of the Public Health Service Act to set forth additional priorities in the approval of applications and the acceptance of contracts. Amends the Internal Revenue Code to exclude National Health Service Corps Loan Repayment Program payments from gross income. Directs the Secretary of Health and Human Services, notwithstanding any other provision of law, from amounts retained under specified provisions of the Social Security Act, to provide for a demonstration project evaluating the availability, accessibility, and use of prenatal care services by pregnant women residing in rural areas. Amends the Public Health Service Act to increase the authorization of appropriations for area health education centers. Directs the Secretary of Health and Human Services, from amounts made available under existing block grant authorizations, to make grants to county health departments to provide preventive health services. Directs the Secretary to review the requirements in regulations with respect to rural hospitals developed under specified provisions of the Social Security Act, including standards related to staffing requirements, to determine which requirements could be made less administratively and economically burdensome. Title II: Health Care Cost Control - Subtitle A: Medical Malpractice Reform - Applies this subtitle to any civil action against any individual based on professional medical malpractice, in any State or Federal court, for damages for physical injury, or physical or mental pain or suffering, or economic loss. Requires a court, subject to exception and limitation, to award costs and attorney's fees to the prevailing party. Prohibits joint and several liability in actions under this subtitle, except in cases of concerted action. Allows a person to be found liable only for their pro rata share of fault. Requires each attorney in cases under this subtitle to advise the party they represent of the existence of alternative dispute resolution options, including extrajudicial proceedings. Requires the court, if all parties agree to alternative proceedings, to issue an order governing the conduct of the proceedings. Makes such issuance a waiver, by each party subject to the order, of the right to proceed further in court. Subtitle B: Preventive Health Practices Promotion - Amends title XVIII (Medicare) of the Social Security Act to direct the Secretary of Health and Human Services to develop a summary of recommended preventive health care practices for elderly individuals entitled to Medicare benefits. Requires distribution of the summary when an individual first becomes eligible for benefits under specified provisions and in conjunction with general mailings to individuals eligible for Medicare benefits. Title III: Long-Term Care and Senior Health Promotion - Subtitle A: Long-Term Care Insurance Promotion - Amends the Internal Revenue Code to require that: (1) a long-term care insurance contract be treated as a health insurance contract; (2) amounts received under such a contract be treated as received for personal injuries or sickness; and (3) any employer plan providing qualified long-term care services be treated as an accident or health plan. Adds long-term care services to the definition of medical care in provisions relating to itemized deductions. Prohibits, subject to exception, employer payments for long-term care insurance from being treated as deferred compensation. Prohibits treating amounts paid or incurred for any long-term care insurance contract as deferred compensation in connection with cafeteria plans. Allows a tax credit for a portion of the qualified long-term care premiums paid. Provides for coordination with regard to advance payments of credit and with regard to minimum tax. Directs the Secretary of the Treasury to enter into an agreement with each State for advance payments of the credit to individuals in the form of certificates usable for the purchase of long-term care insurance. Limits eligibility for advance payments to individuals whose income is not over a certain ratio to the poverty line and who meet other requirements. Directs the Secretary to establish a program to inform the public of the availability of the credit. Excludes early distributions from qualified retirement plans used to pay for long-term care insurance contracts from the ten percent tax imposed on other early distributions. Prohibits the recognition of gain or loss on the exchange of a contract of life insurance or an endowment or annuity contract for a long-term care insurance contract. Subtitle B: Medicare Benefit Improvements - Amends title XVIII (Medicare) of the Social Security Act to add in-home respite care for chronically dependent individuals to the list of benefits of part B (Supplementary Medical Insurance) of the Medicare program. Adds home intravenous drug therapy services to the list of entitlement services under Medicare and authorizes payments of certain amounts for the services from the Federal Supplementary Medical Insurance Trust Fund. Excludes the services from provisions requiring a deductible payment. Authorizes the Secretary to enter into contracts with agencies or organizations to facilitate payment to providers of the services on a regional basis. Describes the circumstances under which nursing care and home health aide services will be considered to be provided or needed on an intermittent basis. Allows Medicare part B payments to be made for such services. Subtitle C: Senior Health Insurance Consumer Protection - Directs the Secretary of Health and Human Services to establish a procedure for certification by the Secretary of insurance policies for the elderly as meeting minimum standards set forth in this subtitle. Provides for printing of an emblem on policies which meet the standards.
United States · United States Congress · 21 February 1991
Small and High-Risk Business Investment Act of 1991 - Amends the Internal Revenue Code to establish alternative tax rates for capital gains on small and high-risk business stock held by noncorporate taxpayers. Requires such stock to be held for a minimum of five years. Establishes an alternative tax for any corporation that has a small business stock net capital gain. Treats the rate differential portion of capital gains on the sale of certain small and high-risk business stock as an item of tax preference under the alternative minimum tax.
United States · United States Congress · 21 February 1991
Authorizes appropriations for the programs, functions, and activities of the Bureau of Land Management for FY 1992 through 1995. Amends the Federal Land Policy and Management Act of 1976 to add riparian areas as a priority for the Secretary of the Interior's inventory of all public lands and their resource and other values. Provides for congressional disapproval of certain decisions by the Secretary to implement land use plans by the enactment of a joint (currently, concurrent) resolution. Requires that land use plans be developed for all public lands outside Alaska no later than January 1, 1997, and for all public lands no later than January 1, 1999. Requires that such plans be revised at least every 15 years. Requires the Secretary, in the development and revision of land use plans, to: (1) evaluate the feasibility of measures, consistent with the principles of multiple use and sustained yield, that would enhance the extent to which the public lands can support increases in the numbers and types of plant communities and fish and wildlife populations located on or supported by such lands; (2) give priority to identification, protection, and enhancement of the ecological, environmental, fish and wildlife, and other resources and values of riparian areas; and (3) include recreational and other nonconsumptive uses when considering present and potential uses of the public lands. Changes the title of the Associate Director of the Bureau of Land Management to Deputy Director. Adds the positions of State Directors of the Bureau which the Secretary may appoint as necessary. Prohibits, after May 1, 1989, the appointment of any person as Deputy Director of the Bureau or as an Assistant Director or State Director who is not at the time of appointment either a career appointee or in the competitive service. Increases the fine for violation of any regulation issued by the Secretary to implement the provisions of the Act with respect to the management, use, and protection of public lands from a maximum of $1,000 to a maximum of $10,000. Requires the Secretary in managing the public lands: (1) to minimize adverse environmental impacts on such lands and their resources resulting from use, occupancy, or development; and (2) to prevent impairment or derogation of the resources and values of conservation system units. Adds protection of environmental quality, the management and enhancement of fish and wildlife populations and habitat, and outdoor recreation as citizens' concerns to be represented through appointments to the Secretary's advisory councils. Requires the provision of an opportunity for interested members of the public to suggest persons for appointment to such councils. Requires the Secretary, in promulgating rules and regulations with respect to the public lands, to: (1) provide for appropriate management of areas of critical environmental concern; and (2) provide an opportunity for the public to propose specific areas for designation as areas of critical environmental concern. Changes the dates on which the Secretary must submit a request for the authorization of appropriations for all programs, functions, and activities of the Bureau to January 1, 1993, and January 1 of each second odd-numbered year thereafter. (Current law requires such requests beginning May 15, 1977, and not later than May 15 of each second even numbered year thereafter.) Prohibits funds that are appropriated for purposes of land acquisition from being expended for any other purpose. Prohibits subleasing with regard to the grazing on public lands or National Forest lands covered by a grazing permit of domestic livestock which are not both owned and controlled by the holder of the grazing permit. Provides penalties for a violation of such prohibition. Provides that no regulation shall impose liability without fault with respect to a right-of-way granted, issued, or renewed under the Federal Land Policy and Management Act of 1976 to a nonprofit entity or an entity qualified for financing under the Rural Electrication Act of 1936 if such entity uses such right-of-way for the delivery of electricity to parties having an equity interest in such entity. Authorizes the sale of public lands in excess of 2,500 acres unless the Congress enacts a joint (currently, concurrent) resolution disapproving such sale.
United States · United States Congress · 21 February 1991
National Coal and Extractive Energy Strategy Act of 1991 - Title I: Coal Remining - Amends the Surface Mining Control and Reclamation Act of 1977 to authorize any State with an approved abandoned mine reclamation program to establish, upon the approval of the Secretary of the Interior, a State Remining Program, including a State Remining Fund. Outlines Program and Fund requirements. Declares that penalties shall not be imposed on qualified permittees under the Program for any violation which results from an unanticipated event or condition. Sets forth special rules applicable to remining operations. Requires the Secretary of the Interior (the Secretary) to publish in the Federal Register proposed regulations establishing: (1) environmental protection performance and reclamation standards; and (2) a separate permit system for abandoned coal refuse piles. Requires the Secretary to report to certain congressional committees on such standards and permit system. Direct the Secretary to increase from 50 percent to 80 percent the amount of total State reclamation costs which may be reimbursed with Federal grants if: (1) the State has insufficient fiscal resources to adequately implement its Program; or (2) the State has entered into a Memorandum of Understanding with the Secretary for the implementation of the Applicant Violator System settlement agreement. Title II: Metallurgical Coal Development - Directs the Secretary to establish as a separate program within the Bureau of Mines a metallurgical coal mining experimental program to develop techniques leading to enhanced utilization of metallurgical coal resources. Requires the Director of the Bureau of Mines to transfer technologies developed under the experimental program to the private sector for commercial application. Establishes the Metallurgical Coal Development Commission to advise on increased development and utilization of metallurgical coal resources. Requires the Commission to report to the Congress and the President. Directs the Secretary of the Interior to construct and maintain a mining experimental station facility in a region with a history of intensive metallurgical coal mining. Authorizes appropriations. Title III: Coalbed Methane Development - Amends the Mineral Leasing Act to allocate the rights of ownership among surface estate and subsurface rights owners and lessees of coalbed methane gas where the rights of ownership and leasing have been severed from the surface estate. Title IV: Federal Coal Leasing Amendments - Amends the Mineral Leasing Act to permit the extension of a coal lease for up to five years when coal is not being produced in commercial quantities at the end of ten years if: (1) the lessee has made bona fide efforts to produce coal in commercial quantities; and (2) payments in lieu of diligent development are made. Prohibits the Secretary from issuing any coal lease: (1) if it would have a significant adverse effect on coal produced from private lands due to its displacement from historical markets; or (2) to any person or entity engaged in coal production in a foreign country, or the importation of such coal into the United States. Directs the Secretary to report to the President and the Congress on possible specified effects of current Federal coal royalty rates, and on certain alternative royalty bases. Title V: Federal Mineral Receipts Management - Amends the Mineral Leasing Act for Acquired Lands to prescribe the manner in which payments shall be made by the Secretary to the States with respect to: (1) moneys received; and (2) a suspense account pending resolution of a Federal-State dispute of moneys received. Mandates that each department, agency and instrumentality of the United States which administers lands acquired by the United States with existing mineral leases shall transfer to the Secretary the authority to administer such lease and collect all receipts due and payable to the United States under it. Amends Federal law to treat any bonuses, royalties or rentals due the United States from mineral leases as money received on account of the leasing of lands acquired by the United States for flood control, navigation, and allied purposes (including hydroelectric power development). Title VI: Coalfield Assistance, Restoration and Enhancement - Amends the Mineral Leasing Act to establish the Coalfield Assistance, Restoration and Enhancement Fund to be administered by the Secretary (acting through the Director, Office of Surface Mining Reclamation and Enforcement) for the purpose of assisting coalfield communities to cope with the impacts associated with coal development, restoring public facilities, and enhancing the coalfield environment. Makes Fund moneys available in the form of grants to eligible States. Authorizes appropriations from the Fund. Title VII: Federal Onshore Oil and Gas Leasing Amendments - Amends the Mineral Leasing Act to mandate that: (1) the national minimum acceptable bid be $2.00 per acre; (2) certain leases be in maximum units of 2,560 acres, (except in Alaska where units shall not exceed 5,760 acres); and (3) primary lease terms be for five years.
United States · United States Congress · 21 February 1991
Safe and Competitive Trucking Act of 1991 - Amends Federal law to prohibit States from regulating any of the following: (1) intrastate rates, routes, or services of any interstate motor carrier, interstate motor private carrier, or interstate broker which provides intrastate transportation of property, including express packages; or (2) the leasing, rental, or other sourcing of commercial drivers and motor vehicles by interstate motor carriers of property operating in intrastate commerce. Prohibits States from requiring interstate motor carriers, interstate motor private carriers, or interstate brokers of property to prove the lawfulness of interstate transportation activities performed under this Act or regulations issued by the Interstate Commerce Commission. Prohibits States from requiring such carrier or broker to: (1) file and maintain any certificate or permit issued by the Commission; (2) register motor vehicles operated under a certificate or permit issued by such Commission; (3) display on any vehicle a decal, stamp, cab card, or other identification evidencing the lawfulness of such transportation activity; or (4) pay a fee or tax with respect to such activities. Authorizes States to assess a tax or fee on motor carriers operating vehicles registered in another State only if: (1) the tax or fee is apportioned based on miles driven in the State or on some other equitable measure of such carrier's or vehicle's contact with such State; (2) the tax or fee does not discriminate against interstate commerce; (3) the tax or fee is related to the services provided to the carrier or vehicle; and (4) the activity with respect to which the tax or fee is being assessed has a substantial nexus with the State. Authorizes a State to require an interstate motor carrier to register vehicles the carrier intends to operate within the State and collect a registration tax or fee. Authorizes States to require interstate motor carriers to report the fuel used by its vehicles within such State and to pay a related tax or fee. Prohibits any State from requiring registration or fuel use reports or imposing related taxes or fees on or after September 30, 1994 and 1995, respectively, unless it is a member of the International Registration Plan or the International Fuel Tax Agreement. Prohibits a State or local government from assessing a tax or fee after September 30, 1994, on a motor carrier if the carrier's only business activity within the State is: (1) the delivery or pickup of property; (2) the use of streets or roads; (3) the solicitation, sale, or advertising of transportation services by a motor carrier not domiciled in such State; or (4) to transport fully or partially loaded or empty vehicles through the State. Prohibits a State, under specified conditions, from imposing a net worth tax on property used in interstate commerce.
United States · United States Congress · 21 February 1991
Commercialization of Alternative Energy Sources and Energy Conservation Technology Act of 1991 - Authorizes appropriations for FY 1991 through 2000 to implement certain provisions of the Electric and Hybrid Vehicle Research, Development, and Demonstration Act of 1976. Amends the Internal Revenue Code (IRC) to extend from 1995 to the year 2000 the period of reduced tax rates on certain fuels containing alcohol. Authorizes appropriations for FY 1991 through 2000 to implement: (1) certain provisions of the Biomass Energy and Alcohol Fuels Act of 1980; and (2) a loan guarantee program for the design and construction of coal liquefaction and oil shale facilities. Directs the Secretary of Energy to establish such a program. Amends the IRC to provide a 20 percent energy investment credit for cogeneration equipment. Amends the Energy Policy and Conservation Act to authorize appropriations for FY 1991 through 1993 for: (1) the State Plan program; (2) the energy conservation program for schools and hospitals; and (3) the weatherization assistance program. Amends the National Energy Extension Service Act to authorize appropriations for FY 1991 through 1993. Amends the Solar Energy and Energy Conservation Bank Act to repeal the termination of the Solar Energy and Energy Conservation Bank. Directs the Secretary of Housing and Urban Development to reestablish such Bank. Authorizes appropriations for the Bank's operation. Amends the Harmonized Tariff Schedule of the United States to direct the Secretary of Energy (the Secretary) to monitor certain petroleum product imports and increase the duties on such imports according to prescribed guidelines.
United States · United States Congress · 21 February 1991
Authorizes the Secretary of Defense, during each fiscal year, to make up to 10,000 Department of Defense personnel available to assist: (1) the Immigration and Naturalization Service in preventing the entry into the United States of terrorists, drug traffickers, and illegal aliens; and (2) the U.S. Customs Service in the inspection of cargo, vehicles, and aircrafts at points of entry into the United States.
United States · United States Congress · 21 February 1991
Amends the Internal Revenue Code to impose a tax on the sale or importation of the following fuels based on their carbon content: coal, petroleum, and natural gas. Provides an inflation adjustment for such tax rates after calendar year 1992.
United States · United States Congress · 21 February 1991
Individual Retirement Options Improvement Act of 1991 - Amends the Internal Revenue Code to exempt from the ten percent penalty tax on early distributions from qualified retirement plans: (1) first-time homebuyer distributions; (2) qualified higher education expenses; and (3) qualified catastrophic illness expenses. Allows an additional deduction for 50 percent of the contributions made to individual retirement plans.
United States · United States Congress · 21 February 1991
Amends the Internal Revenue Code to permanently extend the period during which qualified mortgage bonds and mortgage credit certificates may be issued.
United States · United States Congress · 21 February 1991
Home Ownership Plan Encouragement Act - Amends the Internal Revenue Code to allow individuals a tax deduction for amounts paid to a home ownership plan for the purchase of a first home. Limits the duration of such deduction to five years. Provides for the imposition of an excise tax on excess contributions to such plan. Requires a penalty payment for failure to provide timely reports on such plan.
United States · United States Congress · 21 February 1991
Amends the Internal Revenue Code to allow the one-time exclusion on gain from the sale of a principal residence to be taken before age 55 if the taxpayer is permanently and totally disabled.
United States · United States Congress · 21 February 1991
Environmental Tax Credit Act of 1991 - Amends the Internal Revenue Code to allow a tax credit for a three-year credit period for a percentage of the investment in acid rain control property installed to comply with sulfur dioxide emission limitations under the Clean Air Act. Allows the use of tax-exempt facility bonds to finance acid rain control property. Allows a business credit for a percentage of the expenditures incurred for coal cleaning minerals used to remove or reduce the sulfur content of coal. Excludes from gross income the value of clean air allowances allocated to the taxpayer under the Clean Air Act. Allows a 60-month amortization of acid rain control property.
United States · United States Congress · 21 February 1991
Amends the Internal Revenue Code to permanently extend the period during which qualified mortgage bonds and mortgage credit certificates may be issued.
United States · United States Congress · 21 February 1991
Amends the Internal Revenue Code to provide that for purposes of determining the compensation of highly compensated employees for certain pension plans, the rules attributing compensation between spouses will not apply if both spouses are licensed to perform services in the same professional field and perform such services on a full-time basis for the same employer.
United States · United States Congress · 21 February 1991
Constitutional Amendment - Prohibits Federal expenditures from exceeding revenues for any fiscal year and from exceeding 19 percent of the gross national product for the last calendar year ending before the beginning of such fiscal year. Provides for a suspension of such prohibitions for any fiscal year for which three-fifths of the House of the Congress provides, by rollcall vote, for a specific excess of outlays over estimated revenues.
United States · United States Congress · 20 February 1991
Amends the Internal Revenue Code to institute discretionary denial of unemployment benefits between academic terms to employees serving educational institutions in nonprofessional positions. (Under current law denial is mandatory.)
United States · United States Congress · 20 February 1991
Amends the Internal Revenue Code to permit tax-exempt organizations to establish qualified cash or deferred arrangements for their employees.
United States · United States Congress · 20 February 1991
Amends the Internal Revenue Code to make permanent the exclusion from gross income of amounts received under qualified group legal services plans.
United States · United States Congress · 20 February 1991
National Recycling Resource Act - 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. Requires distributors to collect from retailers the refund value for each beverage sold to such retailers. Directs retailers to collect from consumers the refund value for each beverage sold to such consumers. Requires retailers and distributors to pay the refund on returned containers of brands (in the same kind and size of container) sold by such retailers or distributors. Directs distributors to pay annually to the Administrator of the Environmental Protection Agency unclaimed refund amounts (the amount by which the total refund value of all containers sold by such distributors exceeds the amount paid by distributors to retailers). Makes unclaimed refunds available to the Administrator for administration of this Act and to carry out pollution prevention and recycling programs. Prohibits distributors and retailers from selling beverages in metal beverage containers with detachable openings. Makes this Act inapplicable (except for the prohibition on the sale of metal containers with detachable openings) to Michigan, Massachusetts, Oregon, Iowa, New York, Delaware, Connecticut, Vermont, Maine, and any State that: (1) has established a program to expend amounts equal to total unclaimed refunds for solid waste management plans; and (2) has adopted requirements identical to those under this Act for beverage containers, or has demonstrated to the Administrator that the State has achieved a 70 percent return rate for such containers. Prohibits States or political subdivisions from imposing any tax on the sale of beverage containers. Requires the Administrator to promulgate regulations to provide for the adjustment for inflation of the ten cent refund amount at ten-year intervals. Prescribes civil penalties for violations of this Act.
United States · United States Congress · 20 February 1991
Requires the Secretary of the Treasury to include organ donation information with income tax refund payments. Authorizes appropriations.
United States · United States Congress · 20 February 1991
Amends the Internal Revenue Code to repeal the foreign tax credit and the deduction for taxes in lieu of income, war profits, or excess profits taxes imposed by a foreign country or U.S. possession.
United States · United States Congress · 20 February 1991
Homebuyers Relief Act of 1991 - Amends the Internal Revenue Code to exclude from gross income certain retirement plan (such as individual retirement accounts and defined contribution plans) distributions used for a first-time home purchase.
United States · United States Congress · 20 February 1991
Qualified Depositor Protection Bond Act of 1991 - Amends the Internal Revenue Code to allow the issuance of tax-exempt qualified depositor protection bonds to repay depositors not otherwise insured in an insolvent financial institution located in a qualifying State, or to assist the reopening of closed financial institution in such State. Describes a qualifying State as one in which the Governor declares a bank holiday for a period of not less than five consecutive business days at no less than one-third of the State's financial institutions.
United States · United States Congress · 20 February 1991
American Boat Builder Job Restoration Act - Amends the Internal Revenue Code to repeal the luxury tax on boats.
United States · United States Congress · 20 February 1991
Foreign Subsidiary Tax Equity Act - Amends the Internal Revenue Code to include as taxable income of U.S. shareholders in controlled foreign corporations the foreign base company manufacturing related income attributable to manufacturing operations in a tax holiday (tax haven) plant or in a runaway plant.
United States · United States Congress · 20 February 1991
Amends the Internal Revenue Code to allow penalty-free withdrawals from an individual retirement plan if distributed to an Operation Desert Storm reservist within 180 days after the termination of active duty.
United States · United States Congress · 20 February 1991
Amends the Internal Revenue Code to exclude from gross income the value of any subsidy provided by an electric utility to a customer for the purchase or installation of energy conservation measures.
United States · United States Congress · 20 February 1991
Prison Privatization Financing Act - Amends the Internal Revenue Code to treat bonds used to finance correctional facilities as exempt facility bonds for purposes of the limitations on private activity bonds.
United States · United States Congress · 20 February 1991
Agricultural Water Conservation Act of 1991 - Amends the Internal Revenue Code to allow a tax credit for 90 percent of the water conservation system expenses for the purchase and installation of materials or equipment to substantially conserve water on farm land.
United States · United States Congress · 20 February 1991
Amends the Internal Revenue Code to allow a tax credit for qualified political contributions to candidates for State or Federal office. Limits such credit to $250 for a taxable year. Amends the Federal Election Campaign Act of 1971 to: (1) exclude from the annual limitation on total individual contributions those contributions to national, State, and local committees of political parties that, in the aggregate, do not exceed $25,000 in a calendar year; (2) remove the limitations on contributions by the national or State committee of a political party or by a House or Senate campaign committee of a political party to candidates in general elections for Federal office; (3) allow national and State committees of a political party to match the total amount of independent expenditures made against their respective candidates in congressional elections; (4) establish guidelines for determining the Federal election portion of amounts paid by national and State committees of a political party for a mixed political activity (an activity, such as a voter registration program, for both influencing an election for Federal office and for other purposes); (5) subject such payments to the limitations and reporting requirements for expenditures; (6) require such payments to be made only from an account subject to the requirements of that Act; (7) repeal provisions excluding funds for constructing or purchasing office facilities from the definition of a "contribution"; (8) define "local committee" as an organization that is responsible for the daily operation of a political party at the local level; and (9) allow such local committees to make contributions and expenditures without limitation to any candidate who is affiliated with the party the committee represents and who is a candidate for Senator or Representative in the State involved.
United States · United States Congress · 20 February 1991
Constitutional Amendment - Prohibits the Congress from authorizing the withdrawal of funds from the Treasury during a fiscal year in excess of fiscal year revenue receipts (except those derived from borrowing), determined in accordance with estimates the President must determine and announce as soon as practicable after the end of each calendar year and revise at least quarterly. Directs the President to submit to the Congress a proposed budget that meets this same balanced budget standard. Authorizes a waiver of these provisions in time of war or national emergency.
United States · United States Congress · 20 February 1991
Authorizes the Speaker of the House of Representatives and the President Pro Tempore of the Senate to enter into an agreement with the Triangle Coalition for Science and Technology Education to establish an Albert Einstein Congressional Fellowship Program providing for two fellowships within the House and two fellowships within the Senate in each fiscal year, beginning in FY 1991. Provides for the agreement only if the Triangle Coalition for Science and Technology meets certain program requirements.
United States · United States Congress · 19 February 1991
Soldiers' and Sailors' Civil Relief Act Amendments of 1991 - Amends the Soldiers' and and Sailors' Civil Relief Act of 1940 to state that an application for a stay of proceedings in any court in which a person in military service is involved shall not constitute an appearance for any purpose. Prohibits an action for eviction or distress of the dependents of a member of the armed forces during his or her active military service with respect to any premises for which the rent does not exceed $811 monthly (currently, $150), except upon leave of court or in an action affecting the right of possession. Authorizes the Secretary of Defense, or the Secretary of Transportation with respect to the Coast Guard when not operating as a service in the Navy (currently, the Secretary of the Army, the Secretary of the Navy, or the Secretary of the Treasury with respect to the the Coast Guard) to order an allotment of pay of military personnel in order to discharge rent requirements for his or her dependents while in military service. States that the exercise of rights and the receipt of benefits provided by the Soldiers' and Sailors' Civil Relief Act of 1940 regarding obligations, liabilities, taxes, fines, penalties, and insurance shall not be: (1) considered to reflect adversely on the member's ability to satisfy such obligations; (2) the basis for adverse credit reports regarding such person; or (3) the basis for denying credit to such person.
United States · United States Congress · 19 February 1991
Enterprise for the Americas Initiative Act of 1991 - Title I: Enterprise for the Americas Facility - Establishes in the Department of the Treasury the Enterprise for the Americas Facility to support improvement in the lives of the people of Latin America and the Caribbean through market-oriented reforms and economic growth with actions to promote debt reduction, investment reforms, and community based conservation and sustainable use of the environment. Makes eligible for Facility benefits Latin American or Caribbean countries that: (1) have in effect, received approval for, or are making progress toward, specified International Monetary Fund arrangements and structural or sectoral adjustment loans from the International Bank for Reconstruction and Development or the International Development Association; (2) have put in place major investment reforms in conjunction with an Inter-American Development Bank loan or are implementing or making progress toward an open investment regime; and (3) have agreed with commercial bank lenders on a financing program for debt or debt service reduction. Title II: Debt Reduction - Authorizes the President to reduce the amount owed to the United States (as a result of concessional loans made pursuant to the Foreign Assistance Act of 1961 or predecessor foreign economic assistance legislation) by any country eligible for Facility benefits. Declares that this title supersedes specified provisions of the Foreign Assistance Act of 1961 and the International Development and Food Assistance Act of 1975 concerning repayments of loans outstanding after September 19, 1966, and the settlement of debts owed to the United States. Sets forth requirements with respect to the exchange of obligations, repayment of principal, and interest on new obligations issued by beneficiary countries. Title III: Enterprise for the Americas Environmental Funds - Requires beneficiary countries that enter into Environmental Framework Agreements to establish Enterprise for the Americas Environmental Funds. Authorizes the Secretary of State to enter into Environmental Framework Agreements concerning the operation and use of Environmental Funds with countries eligible for Facility benefits. Directs administering bodies in each beneficiary country to administer the Environmental Funds and to make grants for environmental activities. Requires grants from the Funds to be used for activities that link the conservation and sustainable use of natural resources with local community development. Subjects grants of more than $100,000 to veto by the U.S. Government or the government of the beneficiary country. Establishes an Environment for the Americas Board to: (1) advise the Secretary on the negotiations of Environmental Framework Agreements; (2) ensure that a suitable administering body is identified for each Environmental Fund; and (3) review the programs, operations, and fiscal audits of administering bodies. Declares that the President should encourage other official creditors of beneficiary countries whose debt is reduced under this Act to provide debt reduction to such countries. Requires the President to ensure that Environmental Funds are able to receive donations from private and public entities and private creditors of beneficiary countries. Title IV: Reports - Directs the President to report annually to the Speaker of the House and the President of the Senate on the Facility.