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Bill· HRH.R. 420 (105th)referred
United States · United States Congress · 9 January 1997
Enterprise Capital Formation Act of 1997 - Amends the Internal Revenue Code to increase from 50 to 75 percent the exclusion from gain for a taxpayer (currently, excludes corporations) resulting from the sale or exchange of qualified small business stock held more than three (currently, five) years. Exempts such exclusion from alternative minimum tax provisions. Doubles the aggregate gross assets a business may have and still be considered a qualified small business. Provides for the nontaxable rollover of gain from qualified small business stock to another small business stock.
Bill· HRH.R. 426 (105th)referred
United States · United States Congress · 9 January 1997
Amends the Internal Revenue Code to make the alternative minimum tax inapplicable to specified farm property installment sales.
Bill· HRH.R. 402 (105th)referred
United States · United States Congress · 9 January 1997
Amends the Internal Revenue Code to qualify displaced homemakers for the targeted jobs income tax credit. Defines "displaced homemaker" as an individual who: (1) has not worked in the labor force for at least five years but has, during those years, worked in the home providing unpaid services for family members; and (2) has been dependent on public assistance or on the income of another family member but is no longer supported by that income or is receiving public assistance on account of dependent children in the home.
Bill· HRH.R. 382 (105th)open
United States · United States Congress · 9 January 1997
Amends the Internal Revenue Code to allow an income tax deduction for qualified postsecondary education expenses of the taxpayer or the taxpayer's spouse or dependent.
Bill· HRH.R. 395 (105th)referred
United States · United States Congress · 9 January 1997
Amends the Internal Revenue Code by including in the excise tax on bows and arrows any shaft, point, nock, or vane used in the manufacture of an arrow.
Bill· HRH.R. 391 (105th)referred
United States · United States Congress · 9 January 1997
Domestic Investment Economic Growth Act - Amends the Internal Revenue Code to exclude from gross income gain on qualified investments in an enterprise zone business and a domestic business. Excludes 100 percent of such gain from investment in an enterprise zone business or an urban enterprise zone, and 50 percent of such gain from other qualified investments. Provides for the establishment of investment savings accounts. Allows an individual a deduction of 50 percent of the qualified contributions to an investment savings account. Limits the maximum annual deduction to $100,000. Defines qualified contributions. Defines an investment savings account. Provides that any amount distributed out of such an account shall be included in the gross income of the distributee, except for amounts held in the account for at least ten years. Makes such accounts tax-exempt, except for the imposition of the tax on unrelated business income of charitable, etc., organizations. Imposes, in the case of a distribution from an investment savings account, an additional tax of ten percent of the amount of the distribution which is includible in the gross income of the distributee. Makes such tax inapplicable to distributions held in such accounts for at least five years if such distributions were made for: (1) home purchase expenses; (2) automobile purchase expenses; (3) education expenses; and (4) medical expenses. Makes such tax inapplicable if the distribution is made after the individual for whose benefit the account is established attains age 59 and one-half years or becomes disabled. Allows the deduction for contributions to investment savings accounts in computing adjusted gross income. Declares that such contributions are not subject to the gift tax. Subjects such accounts to the tax on excess contributions, the tax on prohibited transactions, and the penalty for failure to provide reports on individual retirement accounts or annuities. Imposes a penalty on any person who promotes a nonqualified investment as eligible under the provisions of this Act.
Bill· HRH.R. 367 (105th)open
United States · United States Congress · 7 January 1997
Amends the Internal Revenue Code to place the burden of proof on the taxpayer in the case of any administrative proceeding and on the Secretary of the Treasury in the case of any court proceeding. Requires a 30-day notice before seizure. Prohibits the Secretary from collecting any tax (or other sum) by levy without judicial consent. Excludes from gross income damages awarded for unauthorized IRS collection activities. Requires a study of the revenue losses (if any) resulting from this Act.
Bill· HRH.R. 348 (105th)open
United States · United States Congress · 7 January 1997
Amends the Internal Revenue Code to increase the unified credit against estate tax and gift tax. Revises the formula for the phase-out of graduated rates and the unified credit. Requires the executor of an estate to make a tax return where the estate exceeds $1 million (currently $600,000).
Bill· HRH.R. 324 (105th)open
United States · United States Congress · 7 January 1997
Amends the Internal Revenue Code to increase the unified estate and gift tax credit and to provide for an annual cost-of-living adjustment.
Bill· HRH.R. 315 (105th)open
United States · United States Congress · 7 January 1997
Child Care Tax Credit Reform Act of 1997 - Amends the Internal Revenue Code to increase the amount of employment-related expenses subject to the dependent care income tax credit. Denies the credit to taxpayers having adjusted gross income of $50,000 or more.
Bill· HRH.R. 242 (105th)open
United States · United States Congress · 7 January 1997
Amends the Internal Revenue Code, with respect to limitations on the one-time exclusion of gain from the sale of a principal residence by an individual who has attained age 55, to disregard such an election by one married individual (for purposes of determining whether an election may be made by the individual's spouse with respect to property owned by the spouse before the date of marriage) with respect to a sale or exchange: (1) before the date of marriage; or (2) on or after the date of marriage of property owned by such individual before such date. Allows a separate dollar limitation for each election permitted under this provision.
Bill· HRH.R. 200 (105th)open
United States · United States Congress · 7 January 1997
Homeowners Relief Act of 1997 - Amends the Internal Revenue Code to exclude gain from the sale or exchange of a principal residence by an individual from gross income if, during the seven-year period ending before the sale or exchange, such residence has been owned and used by the taxpayer as the taxpayer's principal residence for periods aggregating five years or more. (Currently, the exclusion has a dollar limitation, is applicable to only one sale, and is available only to an individual who has attained the age of 55 and has used the property as a principal residence for three of the five years preceding the sale.)
Bill· HRH.R. 168 (105th)referred
United States · United States Congress · 7 January 1997
Veterans Entrepreneurship Promotion Act of 1997 - Amends the Small Business Act (the Act) to define as eligible veterans for programs under this Act: (1) disabled veterans; or (2) veterans who served on active duty during a period of war or in a campaign or expedition for which a campaign badge is authorized and who were discharged or released under conditions other than dishonorable. Makes small businesses owned and controlled by such veterans (veteran-owned small businesses) eligible for participation in the annual Government-wide goal of awarding to small businesses no less than 20 percent of all prime contracts awarded in a fiscal year. Subjects veteran-owned small businesses to provisions requiring a report from the head of each Federal agency to the Small Business Administration (SBA) concerning the extent of small business participation in that agency's procurement contracts. Requires the SBA to submit an analysis of such reports to the Congress (currently, only to the President) and to include information concerning the veteran-owned small businesses. (Sec. 6) Includes veteran-owned small businesses as small businesses for purposes of subcontracting policy and goals with respect to the performance of contracts awarded by any Federal agency. (Sec. 7) Directs the SBA Administrator, for each fiscal year, to: (1) obtain information concerning the procurement practices and procedures of each Federal agency having procurement authority; and (2) make such information available to any requesting small business. Directs the Secretary of Veterans Affairs to annually engage in affirmative efforts to identify veteran-owned small businesses. (Sec. 8) Amends the Small Business and Economic Policy Act of 1980 to include information concerning veteran-owned small businesses within a required annual report on the state of small business. (Sec. 9) Authorizes the SBA to make loans to small business concerns eligible for assistance under the Act, as long as it determines that: (1) the type and amount of such assistance is otherwise unavailable from other sources on reasonable terms; (2) with such assistance, the small business has a reasonable chance to operate soundly and profitably within a reasonable time; (3) such assistance will be used within a reasonable time for plant construction, conversion, or expansion or to supply such business with working capital for appropriate purposes; and (4) such assistance is sound enough to reasonably assure that its terms and conditions will not be breached by the small business. Limits to $750,000 the outstanding balance on any individual small business loan. Provides loan financing terms and conditions. (Sec. 10) Directs the Administrator to ensure that veteran-owned small businesses have access to programs under the Act which provide entrepreneurial training, business development assistance, counseling, and management to small business concerns. (Sec. 11) Directs the SBA to make grants to, and enter into contracts and cooperative agreements with, various entities for the establishment and implementation of outreach programs for eligible veterans. (Sec. 12) Directs the Administrator, the Secretary of Veterans Affairs, and the Assistant Secretary of Labor for Veterans' Employment and Training to establish an interagency working group to develop a comprehensive outreach program to assist eligible veterans. (Sec. 13) Authorizes the Administrator to appoint an Associate Administrator for Veterans Programs (AAVP) to formulate and execute policies and programs providing assistance to veteran-owned small businesses. (Sec. 14) Makes it a duty of the SBA to enter into contracts to provide to the Government articles, equipment, supplies, services, or materials or construction work. Outlines administrative procedures for: (1) the awarding of a procurement contract to the SBA after certification of capability; and (2) a review and determination by a department or agency Secretary of a decision not to award a procurement contract to the SBA. Authorizes the SBA to arrange for the performance of procurement contracts by negotiating or otherwise letting subcontracts to veteran-owned small businesses. Authorizes the award of procurement contracts and subcontracts to veteran-owned small businesses which successfully complete an SBA business opportunity and development assistance program (program) (established later under this Act), under specified terms and conditions. Requires veteran-owned small businesses to meet specified certification requirements issued by the Administrator. Directs the Administrator to issue regulations limiting the personal net worth of a program participant and requiring participants to annually submit certain financial information to the SBA. Directs the SBA to: (1) conduct a review to determine whether a withdrawal of funds or other assets by a program participant for the personal use of its owners was detrimental to the achievement of the targets, objectives, and goals contained in the program participant's business plan; and (2) take specified action upon a positive determination. Authorizes a hearing before an adjudicator for small businesses receiving an adverse determination or review under this section. Directs the SBA to develop and implement an outreach program to inform and recruit small businesses to apply for assistance under this section. Requires subcontracts to be awarded within the county or State where the work is to be performed. Directs the SBA to require each eligible small business to annually prepare and submit to the SBA a capability statement. Specifies requirements to be met by a small business prior to being awarded a services or supplies procurement contract. Directs the SBA to establish requirements applicable to contracts for general and specialty construction and contracts for any other industry not otherwise subject to such requirements. Prohibits an otherwise responsible small business from being denied the opportunity to compete for the award of any supply procurement contract under this section solely because such business is not the actual manufacturer of the process or product to be supplied, as long as such business meets certain business size and certification requirements. Provides conflict-of-interest employment prohibitions and penalties applicable to certain former SBA employees. Prohibits SBA employees empowered to take action with respect to any program or activity conducted under this section from exercising such authority on the basis of the political activity or affiliation of any entity or owner. Requires small businesses participating in the program to report semiannually to their assigned veterans business counselors concerning any compensation paid to individuals for assistance in obtaining a Federal contract for such participant. Requires such report to be reviewed and forwarded to the AAVP. Considers the failure to submit a report as good cause for the initiation of a program participation termination proceeding against such business. Requires awarded contracts to be performed by the business that initially received such contract. Terminates such a contract if the owners relinquish ownership of the business during such contract, with a waiver under specified circumstances. Requires a business to notify the SBA immediately upon entering into an agreement to change ownership. Establishes within the SBA an eligible veterans business opportunity and development assistance program to provide assistance exclusively for veteran-owned small businesses. Outlines various types of assistance and services to be provided under the program, allowing each business to participate for five years from the date of certification. Requires each participant, promptly after program certification, to submit a business plan for review by the veterans business counselor assigned to assist such participant. Requires plan approval and outlines required plan contents. Requires each participant to annually: (1) review and modify its plan; and (2) forecast its needs for contract awards for the remaining years of program participation. Outlines conditions under which a participant shall be denied assistance and services under the program. Provides for program participation termination proceedings in appropriate circumstances. Requires a program participant, during the developmental stage of participation, to take steps to attain the goals and targets contained in its plan for the awarding of contracts to such business. Makes a participant in the transitional stage subject to regulations regarding business activity targets. Establishes a Division of Program Certification and Eligibility within the SBA's Office of Veterans Programs. Requires an annual review of program participants by the Division Director. Requires: (1) review findings and conclusions to be reported to the AAVP; and (2) the AAVP to issue appropriate policy and program directives. Requires the SBA to conduct an evaluation of a participant's eligibility for continued participation in the program whenever it receives information alleging that a participant no longer meets program requirements. Divides a program into a developmental stage designed to assist participants to access their markets and strengthen their financial and managerial skills and a transitional stage designed to prepare a participant for program graduation. Outlines appropriate assistance and services to be provided during each stage. Directs the Administrator to report annually to the Congress with respect to individual and business participants in the program. (Sec. 15) Authorizes appropriations for FY 1998 through 2000.
Bill· HRH.R. 245 (105th)open
United States · United States Congress · 7 January 1997
Small Business-Family Farm and Investment Fairness Act of 1997 - Amends the Internal Revenue Code to: (1) phaseout the capital gains tax for individuals; (2) phasedown the capital gains rate for corporations; (3) increase the unified estate and gift tax credit; and (5) increase the maximum benefit under the special estate tax valuation rules for certain real and farm property.
Bill· HRH.R. 272 (105th)referred
United States · United States Congress · 7 January 1997
Citizens' Tax Protection Act - Amends the Congressional Budget Act of 1974 to prohibit the House of Representatives or the Senate from considering any bill, joint resolution, amendment, motion, or conference report carrying any retroactive tax increase. Requires a three-fifths affirmative vote of Members of the House of Representatives to allow such consideration. Requires a supermajority point of order in the Senate to allow such consideration.
Bill· HRH.R. 243 (105th)referred
United States · United States Congress · 7 January 1997
TABLE OF CONTENTS: Title I: Expenditure Limitations and Public Financing for House of Representatives General Elections Title II: Amendments to Internal Revenue Code of 1986 Title III: Ban on Use of Soft Money by House Candidates Title IV: Independent Expenditures Title V: Provisions Relating to House of Representatives Primary Elections Title VI: Consideration of Constitutional Amendment Let the Public Decide Campaign Finance Reform Act - Title I: Expenditure Limitations and Public Financing for House of Representatives General Elections - Amends the Federal Election Campaign Act of 1971 to set forth specified expenditure limitations for House of Representatives general elections. Establishes in the Treasury the Grassroots Good Citizenship Fund (Fund), which shall provide public funding for House candidates' expenditures. Authorizes certain additional amounts from State and national party committees. Title II: Amendments to Internal Revenue Code of 1986 - Amends the Internal Revenue Code to: (1) authorize taxpayers to designate specified overpayments and contributions for the Fund or for State or national party committees for House candidates; and (2) increase corporate tax rates and use the amounts from such increase for the Fund. Title III: Ban on Use of Soft Money by House Candidates - Amends the Federal Election Campaign Act of 1971 to prohibit the use of non-regulated funds (soft money) by House candidates. Title IV: Independent Expenditures - Amends the Federal Election Campaign Act of 1971 to ban independent expenditures in House elections. Redefines "independent expenditure." Title V: Provisions Relating to House of Representatives Primary Elections - Amends the Federal Election Campaign Act of 1971 to set forth specified House limitations for: (1) expenditures for elections other than general elections; (2) small donor multicandidate political committees contributions; and (3) acceptance of contributions from large donor multicandidate political committees. Title VI: Consideration of Constitutional Amendment - Provides for the consideration of a specified constitutional amendment if any provision or amendment of this Act is found unconstitutional.
Bill· HRH.R. 177 (105th)referred
United States · United States Congress · 7 January 1997
Comprehensive Preventive Health and Promotion Act of 1997 - Mandates establishment and annual revision of a schedule of recommended preventive health care services. Requires each carrier and employer health benefit plan to include coverage for those services. Amends the Internal Revenue Code to impose a tax on the failure of a carrier or an employer plan to comply. Amends title XVIII (Medicare) of the Social Security Act to include those services in the definition of "medical and other health services." Amends title XIX (Medicaid) of the Social Security Act to mandate Medicaid coverage of the services and, in some circumstances, for: (1) home and community care for functionally disabled elderly individuals; and (2) community supported living arrangements services. Amends Federal law relating to health care services for veterans to include the services under this Act in the definition of "medical services." Regulates provision of the preventive services on an outpatient basis. Amends Federal law relating to health insurance for Federal employees to add the services to the list of benefits which may be provided under service or indemnity benefit plans. Amends Federal law relating to medical care for dependents of members of the uniformed services to add coverage of the preventive services. Mandates: (1) grants to counties for a project to demonstrate the effectiveness of providing those services to improve and reduce health costs; (2) dissemination of information on the benefits of practicing preventive care; (3) grants to employers to establish and conduct on-site workshops on health care promotion for employees; and (4) a program of on-site workshops on health care promotion for Federal employees.
Bill· HRH.R. 331 (105th)referred
United States · United States Congress · 7 January 1997
Freedom and Self-Determination for the Former Soviet Union Act - Prohibits the obligation or expenditure of foreign assistance for Russia for any fiscal year unless the President certifies to the Congress for such fiscal year that: (1) the President has received satisfactory assurances from the Government of Russia, confirmed by the Federal Bureau of Investigation, that Russia's intelligence activities in the United States are confined to routine, non-adversarial information gathering; (2) Russia is making progress toward the unconditional implementation of the Russian-Moldovan troop withdrawal agreement and that the Russian Government is not providing military assistance to any military forces in the Transdniestra region of Moldova; (3) Russian forces in the Kaliningrad region of Russia are respecting the sovereign territory of Lithuania and neighboring countries and are not offensively postured against any other countries; (4) the activities of Russia in the independent states of the former Soviet Union do not represent an attempt by Russia to diminish the sovereignty and independence of such states; (5) Russia is not providing military assistance to any Bosnian Serb military units or combatants or to the Government of the Federal Republic of Yugoslavia; (6) Russia is not providing any intelligence information to Cuba or assistance to Cuba with respect to the signal intelligence facility at Lourdes or the nuclear facility at Cienfuegos; (7) Russia is not providing to Iran, Iraq, Syria, China, or other countries whose governments have provided support for international terrorism, any goods or technology which could contribute to the acquisition of chemical, biological, nuclear, or advanced conventional weapons; (8) Russia is in strict compliance with all arms control agreements, as well as with all trade and financial agreements, with the United States; and (9) Russia has ceased all strategic nuclear weapons modernization. Requires the President and the Comptroller General to report to the Congress for each fiscal year: (1) the amount of foreign assistance provided to Russia for the preceding fiscal year; (2) a detailed accounting of the amount of foreign assistance appropriated which has not been expended and its status; and (3) an estimate of the total amount of capital exported from Russia during the previous fiscal year, along with an analysis of reasons for such export. Urges the President to instruct the U.S. executive directors of the international financial institutions to oppose assistance to Russia unless Russia is in compliance with this Act's requirements.
Bill· HRH.R. 230 (105th)referred
United States · United States Congress · 7 January 1997
TABLE OF CONTENTS: Title I: Natural Disaster Insurance Title II: Multihazard Mitigation Program Natural Disaster Protection and Insurance Act of 1997 - Title I: Natural Disaster Insurance - Directs the Secretary of the Treasury (the Secretary) to establish within the Department of the Treasury a National Commission on Catastrophe Risk and Insurance Loss Costs to estimate loss costs from catastrophic natural disasters. Instructs the Commission to: (1) make an initial estimate of catastrophe loss costs (updated at least every three years); (2) file catastrophe loss costs estimates at least every three years; (3) conduct special studies of catastrophe insurance issues in order to develop estimates of catastrophe loss costs, including the investigation of specified issues according to certain procedural guidelines. (Sec. 101) Permits a private insurer to elect to cite the Commission's final catastrophe loss cost estimates in its rate filings to a State department of insurance. Instructs the Secretary to consider catastrophe loss cost estimates when developing reserve prices for Federal excess-of-loss reinsurance contracts. Requires State insurance pools that provide direct insurance, in order to be eligible to purchase Federal excess-of-loss reinsurance contracts, to consider, when developing property coverage rates, such estimates as the minimum loss costs to be filed with State department of insurance. Prescribes guidelines under which the Commission may review and certify private commercial natural disaster hazard models intended to be used to make estimates of catastrophe loss costs. Authorizes appropriations. Expresses the intent of the Congress that: (1) this Act relates specifically to the business of insurance; and (2) specified activities prescribed by this Act and applicable to such business shall be regulated by State law. (Sec. 102) Directs the Secretary to implement a program to auction Federal excess-of-loss reinsurance contracts to eligible purchasers in order to increase the capacity of insurance coverage against specified catastrophic natural disasters. Establishes the Federal Excess-of-Loss Reinsurance Fund within the Treasury to make payments on claims and for: (1) the operation of the National Commission on Catastrophe Risk and Insurance Loss Costs; (2) the anticipated Federal contribution to the Natural Disaster Hazard Mitigation Fund (established by this Act); and (3) administrative expenses. (Sec. 103) Prescribes eligibility qualifications for a licensed private corporation providing excess reinsurance for catastrophic natural disasters, which shall not be subject to antitrust liability. (Sec. 104) Directs the Comptroller General to conduct a joint study with the Secretary of the Treasury and the Secretary of Commerce evaluating specified public policy issues associated with conferring favorable Federal tax treatment to insurance reserves set aside by private insurers for future catastrophic natural disasters. (Sec. 105) Requires the Director of the Federal Emergency Management Agency (FEMA) to enter into an arrangement with the National Academy of Sciences to study and report to the Congress on the national flood insurance program operated under the National Flood Insurance Act of 1968. (Sec. 106) Requires each State department of insurance to take into account natural disaster hazard mitigation measures in setting rates and deductibles for property insurance. (Sec. 107) Requires the FEMA Director and the Secretaries of Treasury and of Commerce to study jointly, evaluate, and report to the Congress on the availability and affordability of catastrophe insurance for natural hazards to private enterprises and State and local governments. Title II: Multihazard Mitigation Program - Prescribes guidelines and a deadline for the development of State-wide strategic mitigation plans to reduce the hazards of future natural disasters. Denies non-compliant States eligibility to receive funds from the Natural Disaster Hazard Mitigation Fund. (Sec. 202) Establishes the Natural Disaster Hazard Mitigation Fund. (Sec. 203) Directs the Comptroller General to identify all Federal programs providing assistance for public facilities and lifelines, and determine those which include or could include as an eligible use of Federal assistance the retrofitting or strengthening of public facilities and lifelines to minimize damage from future natural disasters. (Sec. 204) Directs the Secretaries of Agriculture and of the Interior to enter into an agreement with the interagency National Wildfire Coordinating Group to study and report to the Congress on the threat posed by wildfires. (Sec. 205) Authorizes appropriations.
Bill· HRH.R. 214 (105th)referred
United States · United States Congress · 7 January 1997
Public Housing Tenant Integrity Act of 1997 - Amends title III (Unemployment Insurance) of the Social Security Act to repeal the termination date for certain provisions providing Department of Housing and Urban Development (HUD) access to State employment-related information. Amends the Internal Revenue Code (IRC) to: (1) authorize HUD to disclose certain tax return information to a requesting public housing agency for purposes of determining program eligibility or benefits; and (2) repeal the termination date for certain housing program disclosure authority. Amends the Stewart B. McKinney Homeless Assistance Amendments Act of 1988 with respect to such IRC disclosures.
Bill· HRH.R. 312 (105th)referred
United States · United States Congress · 7 January 1997
Prohibition on United Nations Taxation Act of 1997 - Prohibits the United States from paying any voluntary or assessed contributions to the United Nations (UN) or any of its agencies if the UN: (1) attempts to impose a tax on any U.S. person; or (2) borrows funds from the International Bank for Reconstruction and Development (World Bank), International Monetary Fund, or any other similar or regional international financial institution. Prohibits the United States from paying any voluntary or assessed contributions to the UN or any of its agencies, including the UN Development Program, unless the President certifies to the Congress 15 days in advance of such payment that the UN or such agency is not engaged in any effort to develop or promote any taxation proposals in order to raise revenue.
Bill· HRH.R. 199 (105th)referred
United States · United States Congress · 7 January 1997
Presidential Appointee Accountability Act of 1996 - Directs each presidential appointee, at the end of each fiscal year, to submit to the House Committee on Government Reform and Oversight and to the office of the inspector general of the agency involved, a report listing the dates, events, and amounts of appropriated funds expended by the appointee for: (1) entertainment offered by the appointee; (2) travel and lodging of the appointee; and (3) limousine services for the appointee in the District of Columbia and its environs. Requires, that if the inspector general of an agency finds that a political appointee misappropriated Government funds, such appointee shall: (1) repay the amount of such expenditure; and (2) pay a civil penalty of 20 percent, plus interest, of the amount of such expenditure not to exceed $200,000. (Sec. 3) Requires a presidential appointee to provide a written notification for travel to the House Committee on Government Reform and Oversight and to the office of the inspector general of the agency involved. Provides an exception for emergency travel.
Bill· HRH.R. 291 (105th)referred
United States · United States Congress · 7 January 1997
United States Library Trust Fund Act - Amends the Internal Revenue Code to allow an individual taxpayer to designate that one dollar of any tax overpayment and any cash contribution shall be paid to the United States Library Trust Fund. Establishes the Fund. Provides for grants to applying public libraries and public school libraries, to be used to purchase materials for the libraries, with the grantees selected by the Office of Library Services.
Bill· HRH.R. 182 (105th)referred
United States · United States Congress · 7 January 1997
Federal Living Wage Responsibility Act - Requires any employer under a Federal contract or subcontract exceeding $10,000 to pay each employee working on or hired in conjunction with such contract or subcontract the greater of: (1) $7.50 an hour; or (2) an hourly wage necessary for such employee to earn, while working 40 hours a week on a full-time basis, the amount of the Federal poverty level for a family of four. Exempts employers that are: (1) small business concerns; or (2) nonprofit, tax-exempt organizations, if the ratio of the total compensation of the chief executive officer to that of the full-time equivalent of their lowest-paid employee is not greater than 25 to 1. Makes ineligible for such required living wage level any employee participating in: (1) an apprenticeship program; or (2) any other training program, which is not longer than six months and is offered to an employee while employed in productive work, that provides training, technical and other related skills, and personal skills essential to full and adequate job performance. Prohibits employers from avoiding paying the required living wage by laying off or otherwise terminating an employee with the intention of replacing that employee with one not eligible for such wage because of participation in an apprenticeship or training program. Requires all Federal contracts and subcontracts to require such living wage payment. Requires Federal contract and subcontract suspension and a five-year ineligibility period for employers who violate such requirement. Makes such employers liable for unpaid wages and an equal amount of liquidated damages. Directs the Secretary of Labor to pay the employees who were not paid such living wage the amount recovered from their employers.
Bill· HRH.R. 155 (105th)referred
United States · United States Congress · 7 January 1997
United States Textbook and Technology Trust Fund Act - Amends the Internal Revenue Code to permit an individual to designate on a tax return that there shall be paid into the United States Textbook and Technology Fund (the Fund): (1) one dollar of a tax overpayment; and (2) any cash contribution which the individual includes in the return. Creates such Fund. Makes qualifying public elementary schools eligible to receive grants from the Fund.
Bill· HRH.R. 233 (105th)referred
United States · United States Congress · 7 January 1997
Amends the Lobbying Disclosure Act of 1995 to make ineligible for Federal awards, grants, or loans (currently, awards, grants, contracts, loans, or other forms of Federal funds) tax-exempt civic or affiliated organizations (currently, tax-exempt civic organizations) engaging in lobbying activities. Establishes the criteria for determining if any two organizations are to be considered affiliated.
Bill· HRH.R. 337 (105th)referred
United States · United States Congress · 7 January 1997
TABLE OF CONTENTS: Title I: Protection for Beneficiaries Enrolled in Managed Care Plans Title II: Medicare Title III: Medicaid Managed Care Consumer Protection Act of 1997 - Title I: Protection for Beneficiaries Enrolled in Managed Care Plans - Amends the Internal Revenue Code to provide beneficiaries under managed care health plans with certain consumer protections against plan abuses through the imposition of an excise tax on managed care group health plans, or issuers offering managed care health insurance coverage, which fail to meet specified requirements. (Sec. 101) Prohibits a plan from denying coverage of or payment for items and services on the basis of a utilization review program, unless the Secretary of Health and Human Services certifies (and periodically recertifies) that the programs meet certain standards established by the Secretary in accordance with specified requirements. Includes among such requirements written descriptions of utilization review policies, clinical review criteria, information sources, and the process used to review and approve medical services under the program. Prohibits individuals that perform utilization reviews from receiving financial compensation based upon the number of coverage denials. Requires plans or issuers to: (1) assure enrollees timely access to the covered health services of a sufficient number, distribution, and variety of qualified health care providers, including, when medically necessary, specialty treatment; (2) provide procedures for hearing and resolving grievances between the plan or issuer and enrollees; (3) provide information on physician incentive plans to enrollees upon request, together with disclosure of whether the plan or issuer restricts its malpractice liability in relation to the liability of physicians operating under the plan or coverage; (4) provide certain minimum childbirth benefits; (5) demonstrate that enrollees with chronic diseases or who otherwise require specialized services would have access to designated Centers of Excellence; and (6) cover emergency services without prior authorization and without regard to whether or not the provider furnishing such services has a contractual or other arrangement with the plan or issuer. Prohibits discrimination in any activity against an individual on the basis of race, national origin, gender, language, socioeconomic status, age, disability, health status, or anticipated need for health services. Sets restrictions on commissions for plan or issuer agents. Prohibits plan or issuer interference with physician-patient communications. Prohibits plans or issuers from denying coverage of items or services furnished to an enrollee participating in approved clinical studies. Exempts governmental and church plans from the requirements of this title. Title II: Medicare - Amends title XVIII (Medicare) of the Social Security Act (SSA) to prohibit the Secretary from making payment to an eligible organization under a risk-sharing contract with respect to an enrollee until it certifies to the Secretary that it has provided the enrollee with an orientation meeting certain requirements and has a medical profile with respect to the enrollee. Directs the Secretary to promulgate specific requirements for the orientation and medical profile. (Sec. 202) Makes certain changes in requirements for Medicare supplemental (Medigap) policies relating to community rating and loss ratios. Revises the loss ratio to increase from 75 to 85 the percentage of the aggregate amount of premiums collected which a policy can be expected to return to policyholders in the form of aggregate benefits. (Sec. 203) Prohibits Medigap policy issuers from denying or conditioning a policy for certain continuously covered individuals, from discriminating in pricing because of the individual's health status, or from imposing an exclusion of benefits based on a pre-existing condition. Requires extension of the six-month initial enrollment period to non-elderly Medicare beneficiaries. (Sec. 204) Directs the Secretary to establish by regulation standards for Medicare Select policies that, to the extent practicable, are the same as the standards established by the National Association of Insurance Commissioners (NAIC) with respect to such policies. Requires any additional standards to be developed in consultation with NAIC. Requires Medicare Select policies, generally, to meet the same requirements in effect under Medicare for Medicare risk-sharing contractors. (Sec. 205) Requires eligible organizations to have certain arrangements with out-of-area dialysis providers to assure that enrollees requiring renal dialysis who are temporarily outside of the organization's service area have reasonable access to such services. (Sec. 206) Requires each issuer of a Medigap policy to have an open enrollment period of at least 30 days duration every year during which the issuer may not deny or condition the issuance or effectiveness of such a policy, or discriminate in its pricing because of age, health status, claims experience, receipt of health care, or medical condition. Prohibits the policy from providing any time period applicable to pre-existing conditions, waiting periods, elimination periods, and probationary periods except as provided under Medicare. Authorizes the Secretary to require enrollment through a designated third party. Makes the periods for enrollment applicable for Medicare Select policies the same as those applicable to a Medigap policy. Details enrollment periods for new Medicare beneficiaries and those who move. Requires the Secretary to provide upon request enrollment and other information on eligible organizations and Medigap policies to any individual entitled to Medicare benefits. (Sec. 207) Directs the Secretary to: (1) provide on an annual basis for the publication and wide dissemination (through the Internet and otherwise) of information, in a comparative form, on Medicare managed care plans in order for Medicare beneficiaries to make more informed decisions in enrolling with eligible organizations; and (2) establish, within the Health Care Financing Administration, an office of Medicare advocacy for independent review (including expedited review in emergency circumstances) of problems and concerns of Medicare beneficiaries in relation to the programs under Medicare. (Sec. 209) Requires that Medicare service providers agree not to impose any liability on managed care enrollees for amounts owed hospitals by their plans or issuers for emergency services. (Sec. 210) Provides for exclusion from continuing Medicare and Medicaid qualification for health plans that submit material and false information about service quality data. Subjects them also to intermediate sanctions in lieu of such exclusion. Title III: Medicaid - Prohibits the Secretary from making payment to an eligible organization under SSA title XIX (Medicaid) with respect to an enrollee until it certifies to the Secretary that: (1) it has provided the enrollee with an orientation meeting certain requirements; (2) it has taken a medical profile of the enrollee; and (3) if responsible for providing immunizations for a child enrollee, it has obtained the child's immunization status and begun to provide for such immunizations according to established standards. Directs the Secretary to promulgate specific requirements for the orientation and medical profile. (Sec. 302) Prohibits Medicaid payment to a State with respect to expenditures incurred for payment to an entity under a prepaid capitation plan (or on any other risk basis) unless the requirements of this title are met respecting the entity's provision of appropriate immunization to enrolled children.
Bill· HRH.R. 343 (105th)referred
United States · United States Congress · 7 January 1997
Deficit Accountability Act of 1995 (sic) - Amends the Legislative Reorganization Act of 1946 to bar annual pay increases for Members of Congress for a calendar year if the Director of the Office of Management and Budget determines that the U.S. Government budget was in deficit for the last fiscal year ending before the start of such calendar year.
Bill· HRH.R. 209 (105th)referred
United States · United States Congress · 7 January 1997
Taxpayers' Cancer Research Funding Act of 1997 - Amends the Internal Revenue Code to allow certain individuals to designate that five dollars (ten dollars in the case of joint returns) be paid over to the Breast and Prostate Cancer Research Fund established by this Act.
Bill· HRH.R. 364 (105th)referred
United States · United States Congress · 7 January 1997
Medicare Contractor Reform Amendments of 1996 (sic) - Amends title XVIII (Medicare) of the Social Security Act to make specified changes in the way Medicare administers its contracts for administrative operations. Provides chiefly among such changes for: (1) augmenting the types of entities eligible to serve as carriers under the program; (2) allowing service providers their periodic choice of fiscal intermediaries; (3) repealing certain contract termination, cost reimbursement, and non-cost-effective fiscal intermediary requirements; and (4) requiring competition in cases of certain new contracts and in cases involving poor contract performance. Waives competition requirements in specified circumstances.
Bill· HRH.R. 372 (105th)referred
United States · United States Congress · 7 January 1997
Public Pension Parity Act of 1997 - Amends the Internal Revenue Code to: (1) exclude from gross income any amount received by an individual as a qualified governmental pension which does not exceed the maximum excludable social security benefits of the taxpayer for such year reduced by the social security benefits received during such year which were excluded from gross income; and (2) prohibit applying clause (1) to any qualified governmental pension received during the taxable year unless the taxpayer (or the spouse or former spouse of the taxpayer) performed the service giving rise to such pension. Defines the term "maximum excludable social security benefits."
Bill· HRH.R. 294 (105th)referred
United States · United States Congress · 7 January 1997
Indian Tribal Government Unemployment Compensation Act Tax Relief Amendments of 1997 - Amends the Internal Revenue Code to treat employment by federally recognized tribal governments, for unemployment compensation tax purposes, in the same manner as employment by State or local units of government or nonprofit organizations.
Bill· HRH.R. 340 (105th)referred
United States · United States Congress · 7 January 1997
Amends the Internal Revenue Code to repeal income tax withholding and to require individuals to pay estimated income tax on a monthly basis.
Bill· HRH.R. 353 (105th)referred
United States · United States Congress · 7 January 1997
Amends the Internal Revenue Code to exempt a private foundation making an employer-related grant from the excise tax on taxable expenditures when an individual scholarship or fellowship grant made by such a foundation is made on an objective and nondiscriminatory basis and is made pursuant to a qualified employer-related grant program.
Bill· HRH.R. 316 (105th)referred
United States · United States Congress · 7 January 1997
Hazardous Waste Recycling Tax Credit Act of 1997 - Amends the Internal Revenue Code to provide a tax credit of two cents per pound for the recycling of hazardous wastes.
Bill· HRH.R. 325 (105th)referred
United States · United States Congress · 7 January 1997
Indian Gaming Tax Reform Act - Amends the Internal Revenue Code to to provide that the unrelated business income tax shall apply to the gaming activities of any Indian tribal organization, subject to an exception.
Bill· HRH.R. 321 (105th)referred
United States · United States Congress · 7 January 1997
Health Insurance Premium Deductibility Act of 1997 - Amends the Internal Revenue Code to allow a deduction for health insurance premiums of up to $3,000.
Bill· HRH.R. 327 (105th)referred
United States · United States Congress · 7 January 1997
Anti-Retroactive Taxation Act - Prohibits a law which imposes a new income tax rate increase from being applicable to any period beginning before the date of the enactment of such law.
Bill· HRH.R. 318 (105th)referred
United States · United States Congress · 7 January 1997
Tuition Tax Credit Act of 1997 - Amends the Internal Revenue Code to allow a nonrefundable individual income tax credit for the educational expenses (tuition and supplies) of the taxpayer, spouse, or dependents at an eligible private elementary or secondary school, institution of higher education, or vocational school. Limits the credit to $1,000 per student per year.
Bill· HRH.R. 317 (105th)referred
United States · United States Congress · 7 January 1997
First-Time Homebuyer Tax Credit Act of 1997 - Amends the Internal Revenue Code to allow a first-time homebuyer who purchases a principal residence a tax credit of ten percent of the purchase price of such residence. Limits the credit to $5,000. Requires married individuals filing jointly to both be first-time homebuyers. Allows the use of 50 percent of the credit in the first taxable year in which the residence is purchased and the remaining 50 percent in the succeeding taxable year. Makes this credit applicable to residences acquired after January 1, 1997, and before January 1, 1998, or for which a binding contract is entered into during such period.
Bill· HRH.R. 323 (105th)referred
United States · United States Congress · 7 January 1997
Seniors Tax Equity Act of 1997 - Amends the Internal Revenue Code to repeal the requirement that tax-exempt interest be taken into account when determining the amount of social security and railroad retirement benefits subject to tax.
Bill· HRH.R. 319 (105th)referred
United States · United States Congress · 7 January 1997
Student Tax Equity Act of 1997 - Repeals provisions of the Tax Reform Act of 1986 that restrict the types of scholarships and fellowship grants that may be excluded from gross income for income tax purposes. Amends the Internal Revenue Code to allow an income tax deduction for interest on a qualified educational loan incurred to pay the educational expenses of the taxpayer, spouse, or dependent. Eliminates the current requirement that such indebtedness be secured by an interest in real property.
Bill· HRH.R. 293 (105th)referred
United States · United States Congress · 7 January 1997
Indian Reservation Jobs and Investment Act of 1997 - Amends the Internal Revenue Code to allow an Indian reservation investment credit based on specified amounts. Includes qualified personal property and qualified real property used or located outside an Indian reservation which is connected to existing tribal infrastructure in the reservation, including roads, power lines, water systems, railroad spurs, and communication facilities as a reservation infrastructure investment. Limits the credit based on the Indian unemployment rate. Provides for recapture of the credit in certain cases.
Bill· HRH.R. 295 (105th)referred
United States · United States Congress · 7 January 1997
Tribal Government Tax-Exempt Bond Authority Amendments Act of 1997 - Amends the Internal Revenue Code to permit the issuance of tax-exempt exempt bonds by an Indian tribal government if at least 95 percent of the net proceeds are used to finance tribal facilities. Provides for the tax-exempt treatment of any private activity bond issued by an Indian tribal government or subdivision as a qualified bond. Prescribes specific ownership restrictions and an employment test. Exempts from the exclusion any bond issued by such tribal government or subdivision unless it is federally guaranteed. Amends the Securities Act of 1933 to exempt obligations issued by an Indian tribal government or subdivision from registration requirements.
Bill· HRH.R. 276 (105th)referred
United States · United States Congress · 7 January 1997
Middle Class Savings and Capital Gains Act of 1997 - Amends the Internal Revenue Code to allow individuals, in computing their adjusted gross income, a deduction of 100 percent of their net capital gain. Sets a $100,000 lifetime limit on the deduction and adjusts for inflation the balance of this amount remaining after the first year the deduction is taken. Excludes from determinations of the deduction the gain on the sale or exchange of a principal residence by a taxpayer under age 55.
Bill· HRH.R. 249 (105th)referred
United States · United States Congress · 7 January 1997
Amends the Internal Revenue Code to repeal the estate tax, gift tax, and the tax on generation-skipping transfers.
Bill· HRH.R. 255 (105th)referred
United States · United States Congress · 7 January 1997
Amends the Internal Revenue Code to modify the taxes excluded from a requirement to transfer taxes to the Highway Trust Fund.
Bill· HRH.R. 241 (105th)referred
United States · United States Congress · 7 January 1997
Middle Income Tax Relief Act of 1997 - Amends the Internal Revenue Code to allow a capital gains deduction for individuals of 50 percent of the qualified gain for the taxable year. Limits such gain to $400,000 reduced by the aggregate amount of such gain taken into account for prior years. Makes such deduction unavailable to taxpayers with gross incomes in excess of $250,000. Requires property sold or exchanged for such gain to have been held in excess of three years.
Bill· HRH.R. 228 (105th)referred
United States · United States Congress · 7 January 1997
Amends the Internal Revenue Code to allow penalty-free (and exclude from income if repaid) distributions from an individual retirement account (IRA) for first home purchases, higher education expenses, qualified long-term care expenses, and qualified unemployment distributions. Increases deductible IRA contribution amounts, and provides for inflation indexing. Eliminates the phase-out for individuals who are not active participants in defined contribution plans, and increases applicable dollar amounts for taxpayers other than those married filing separately. Increases 401(k) plan contribution limits. Establishes an alternative method for satisfying nondiscrimination requirements. Excludes inherited IRAs and certain 401(k) plans from a decedent's gross estate. Allows a designated beneficiary of an inherited IRA to hold such IRA free of immediate distribution provisions. Allows inherited 401(k) amounts as nondeductible contributions to a beneficiary's IRA, and excludes such amounts from income if so contributed.
Bill· HRH.R. 239 (105th)referred
United States · United States Congress · 7 January 1997
Tax Exemption Accountability Act - Amends the Internal Revenue Code to impose a penalty tax, in the case of self-dealing transactions between disqualified persons and certain charitable tax-exempt organizations, on: (1) the organization; (2) the management; and (3) the beneficiary. Revokes the tax-exemption of such organizations for acts of self-dealing. Prohibits the net earnings of certain civic leagues and local associations from inuring to private shareholders or individuals. Increases the penalty on tax-exempt organizations for failure to file timely annual information returns. Increases the penalty for failure to permit public inspection of such returns. Directs the Secretary of the Treasury to establish a clearinghouse for public access to annual returns of exempt organizations.
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