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Bill· HRH.R. 960 (102nd)referred
United States · United States Congress · 19 February 1991
Economic Growth and Jobs Creation Act of 1991 - Title I: Reducing the Cost of Labor by Reducing Social Security Taxes - Amends the Internal Revenue Code to reduce the old-age, survivors, and disability insurance (OASDI) tax on employees and employers, and on self-employment income. Amends the Social Security Act to remove the required increase in appropriations to the Federal Disability Insurance Trust Fund beginning after 1999. Requires the Board of Trustees of the Social Security trust funds (the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund) to include in its annual report to the Congress the expected operation and status of such trust funds during the next ten fiscal years (currently, the next five fiscal years). Amends the Omnibus Budget Reconciliation Act of 1990 and the Congressional Budget Act of 1974 to modify procedures in the House of Representatives and the Senate relating to changing OASDI taxes and benefits during the ten-year period. Amends the Social Security Act to provide that if any annual report of the Board of Trustees projects that the trust funds will not be in the close actuarial balance on average for the succeeding ten fiscal years, then Congress may not adjourn before enactment of legislation to restore such close actuarial balance. Requires the first Advisory Council on Social Security appointed after the date of enactment of this Act to: (1) evaluate the expected operation and status of the trust funds after FY 2015; and (2) conduct a review of alternative approaches to preserving a close actuarial balance of such trust funds. Title II: Reducing the Cost of Capital by Reducing Capital Gains Tax Rates, Indexing the Basis of Certain Assets, and Adjusting Depreciation Rates to Reflect Inflation - Amends the Internal Revenue Code to reduce the individual and corporate capital gains rate from 34 percent to 15 percent. Reduces such tax to 7.5 percent for low- and middle-income taxpayers. Provides for the phaseout of personal exemptions and the overall limitation on itemized deductions to take into account adjusted gross income which has been reduced by net capital gain. Requires indexing (based on the gross national product deflator) of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business) that have been held for more than one year at the time of transfer, solely for the purpose of determining gain or loss. Provides for indexing the limitation on capital losses of noncorporate taxpayers. Provides a depreciation deduction adjustment for tangible property (other than residential rental property and nonresidential real property) placed in service after 1990. Allows phase-in deductions for such property placed in service after 1996. Title III: Increasing National Savings Through Individual Retirement Plus Accounts, Indexing for Inflation the Income Thresholds for Taxing Social Security Benefits, Inc. - Allows individuals to establish individual retirement plus accounts with tax treatment similar to that for individual retirement plans. Makes contributions to such accounts nondeductible. Provides for qualified distributions from such accounts, other than for general retirement purposes, including special purposes distributions made for the purchase of a first home and for medical or educational purposes. Prohibits special purpose distributions from being made during the first five years of the account. Provides an inflation adjustment after 1996 for income thresholds in determining the taxation of social security benefits. Excludes income from individual retirement plans when determining modified adjusted gross income. Provides an inflation adjustment after 1996 for the maximum amount allowable as a deduction for retirement savings.
Bill· HRH.R. 959 (102nd)open
United States · United States Congress · 19 February 1991
Coast Guard Selected Reserve Act of 1991 - Authorizes the end strength for Selected Reserve personnel of the Coast Guard for specified fiscal years. Authorizes the Secretary of Transportation to vary such end strength by not more than two percent. Provides for adjustments to such end strength, as specified.
Bill· HRH.R. 974 (102nd)referred
United States · United States Congress · 19 February 1991
Americans with Disabilities Luxury Tax Relief Act - Amends the Internal Revenue Code to exempt from the luxury excise tax parts or accessories installed for use of passenger vehicles by disabled individuals.
Bill· HRH.R. 973 (102nd)referred
United States · United States Congress · 19 February 1991
Amends the Internal Revenue Code to exempt from the luxury excise tax parts for accessories installed for use of passenger vehicles by disabled individuals.
Bill· HRH.R. 969 (102nd)referred
United States · United States Congress · 19 February 1991
Amends the Internal Revenue Code to provide that the unrelated business taxable income of a college or university includes: (1) income derived from radio or television broadcasting of any athletic event; (2) amounts which would not be allowable as deductions by a contributor; (3) amounts contributed by a booster club or similar organization for athletic activities; and (4) all deductions directly connected with such funds. Excludes from gross income scholarships for travel, research, and living expenses (including room and board).
Bill· HRH.R. 951 (102nd)referred
United States · United States Congress · 19 February 1991
Boating Industry Jobs Preservation Act of 1991 - Amends the Internal Revenue Code to repeal the luxury tax on boats.
Law· SS. 419 (102nd)enacted
United States · United States Congress · 14 February 1991
Resolution Trust Corporation Funding Act of 1991 - Amends the Federal Home Loan Bank Act to authorize additional funding to the Resolution Trust Corporation (RTC) to cover losses in resolving thrift institutions. Prohibits the obligation of such funds after FY 1991. Requires the Oversight Board to transmit to specified congressional committees: (1) RTC's audited financial statements within 180 days after the end of the fiscal year to which those audits apply; and (2) a detailed financial operating plan by the beginning of each calendar quarter. Outlines plan contents. Requires the Director of the Office of Thrift Supervision to deliver to the Oversight Board on a quarterly basis a list of savings associations in danger of default. States that whenever agency reports are not provided timely to the Congress, the President of the Oversight Board and the head of the responsible agency shall testify before certain congressional committees about the causes and the remedial steps taken with respect to the reporting delinquency. Amends the Federal Home Loan Bank Act and the Federal Deposit Insurance Act to provide that officials of the RTC, the Oversight Board, and the Federal Deposit Insurance Corporation are not subject to personal civil liability under the Securities Act of 1933 for asset disposition activities undertaken within the scope of their employment. Amends the Federal Home Loan Bank Act to authorize the RTC and the Oversight Board to indemnify any of their personnel (including FDIC personnel) who perform services for them.
Bill· SS. 401 (102nd)referred
United States · United States Congress · 7 February 1991
Americans with Disabilities Luxury Tax Relief Act - Amends the Internal Revenue Code to exempt from the luxury excise tax parts or accessories installed for use in passenger vehicles by disabled individuals.
Bill· SS. 416 (102nd)referred
United States · United States Congress · 7 February 1991
Amends the Internal Revenue Code to make permanent the tax credit for increasing research activities.
Bill· SS. 400 (102nd)referred
United States · United States Congress · 7 February 1991
National Recreational Trails Fund Act of 1991 - Amends the Internal Revenue Code to establish the National Recreational Trails Trust Fund (Fund). Requires the Secretary of the Treasury to pay into the Fund an amount equivalent to 0.5 percent of total Highway Trust Fund receipts, adjusted triennially to reflect revenues from nonhighway recreational fuel taxes. Requires the Secretary of the Interior to use such amounts in the Fund to make grants to the States for constructing and maintaining recreational trails. Establishes the National Recreational Trails Act Advisory Committee.
Bill· SS. 362 (102nd)referred
United States · United States Congress · 6 February 1991
Mowa Band of Choctaw Indians Recognition Act - Extends Federal recognition and associated services and benefits to the Mowa Band of Choctaw Indians of Alabama. Restores Federal rights and privileges abrogated by earlier statutes. Approves and ratifies the cession to the United States of all historical tribal lands of the Band. Regards such cession as an extinguishment of all interests of the Band, if any, in such lands. Extinguishes all specified claims against the United States, a State or local government, or any other person or entity, by the Band arising subsequent to such cession, and based upon any interest in or right involving the land. Prohibits the Band from using its Federal recognition to assert any historical land claim. Provides that nothing in this Act alters any obligations: (1) with respect to property; (2) under any contract; or (3) to pay a tax levied before its enactment. Transfers all interests in lands held by the Band to the United States, to be held in trust for the benefit of the Band. Requires the Band to transfer to the United States any interest in lands acquired after enactment of this Act. Provides that such lands shall constitute the Band's reservation. Authorizes the Band to adopt a constitution that will take effect only after being filed with the Secretary of the Interior. Limits membership in the Band, until a constitution is adopted, to every individual who: (1) is named in the tribal membership roll in effect on the enactment of this Act; or (2) is a descendant of any such individual. Provides that membership will be determined according to the constitution after its adoption.
Law· SS. 374 (102nd)enacted
United States · United States Congress · 6 February 1991
Aroostook Band of Micmacs Settlement Act - Establishes within the Treasury the Aroostook Band of Micmacs Land Acquisition and Tax Fund into which shall be deposited specified amounts. Directs the Secretary of the Interior to manage the Band Tax Fund and to use such Fund to pay certain claims for which the Band is liable and which have been certified by the Commissioner of Finance in the State of Maine as valid claims. Provides that if there are insufficient funds in the Band Tax Fund to pay all claims in full, the deficiency shall be paid only from income-producing property owned by the Band which is not held in trust by the United States. Directs the Secretary to prescribe procedures governing the filing and payment of such claims. Directs the Secretary to expend funds in the Land Acquisition Fund to acquire land or natural resources for the Band. Declares that land or natural resources acquired within the State of Maine with such funds shall be held in trust by the United States for the benefit of the Band. Extends Federal recognition to the Aroostook Band of Micmacs. Makes the Band eligible to receive financial benefits available to other federally recognized tribes and eligible for special programs and services regardless of the residence of the members of the Band on or near a reservation. Declares that the Band and its lands shall have the same status as other tribes and their lands accorded Federal recognition under the terms of the Maine Indian Claims Settlement Act of 1980. Authorizes the State of Maine and the Band to execute agreements regarding the jurisdiction of Maine over lands owned by, or held in trust for the benefit of, the Band or any member of the Band. Gives Federal consent to Maine to amend the Micmac Settlement Act, with a specified exception. Allows the Band to organize for its common welfare and to adopt an appropriate governing document, consistent with the terms of this Act, to be filed with the Secretary. Provides for the classification of the Band as an Indian tribe within the meaning of the Indian Child Welfare Act of 1978. Authorizes appropriations for FY 1992 for transfer to the Aroostook Band of Micmacs Land Acquisition Fund.
Bill· SS. 378 (102nd)referred
United States · United States Congress · 6 February 1991
Economic Assistance Reform Act of 1991 - Amends the Foreign Assistance Act of 1961 and the International Security and Development Cooperation Act of 1985 to repeal provisions relating to the earmarking of foreign assistance program funds. Authorizes the President to furnish assistance for infrastructure development. Specifies that such assistance shall include: (1) development of energy resources; (2) programs of reconstruction following natural or manmade disasters and programs of disaster preparedness; and (3) programs designed to help solve special development problems in the poorest countries and to make possible proper utilization of infrastructure and related projects funded with earlier U.S. assistance. Authorizes the President to furnish assistance to: (1) schools and libraries outside the United States serving as study and demonstration centers for ideas and practices of the United States; and (2) hospital centers for medical education and research outside the United States, founded or sponsored by U.S. citizens. Authorizes appropriations for foreign economic assistance by regions of the world. Specifies such regions as: (1) Africa; (2) Asia; (3) Central America; (4) Europe; (5) Latin America and the Caribbean; and (6) the Near East. Requires the Administrator of the Agency for International Development (AID) to administer the programs, projects, and activities for which such funds are appropriated. Requires that on or after October 1, 1991, authorizations of appropriations shall be made with reference to such regions. Expresses the sense of the Congress that the President should continue to make efforts to improve the management of the foreign assistance program, including efforts to: (1) streamline the project development process; (2) increase decentralization of field missions; (3) reduce the number and increase the duration and sustainability of projects which are funded; (4) decrease recurring costs; (5) prepare a more detailed analysis of the impact of AID projects for inclusion in the annual congressional presentation materials; (6) expand overseas tours for personnel and streamline mid-level management; (7) streamline the contract process; and (8) coordinate the U.S. economic assistance effort. Requires the Administrator of AID to report to the Congress concerning proposals to improve the management of the foreign assistance program. Requires the President to conduct a study on the feasibility and impact of reducing the number of countries receiving economic assistance and the feasibility of incorporating the AID into the Department of State. Expresses the sense of the Congress that: (1) the foreign assistance program should be funded on a two-year cycle; (2) the President should begin preparing a foreign assistance budget for FY 1994 and 1995; (3) funds appropriated for foreign assistance should remain available for expenditure without fiscal year limitations; and (4) the appropriations and authorization committees of each House of the Congress should hold joint hearings on the foreign assistance program and should coordinate their duties with the Committee on the Budget of each House of the Congress. Increases from ten to 25 percent the percentage of funds that may be transferred between foreign assistance accounts. Removes a limitation on the amount by which an account may be increased through the receipt of transferred funds. Revises the restrictions on economic aid to debtor countries to allow such aid for a period of three years after a default of one calendar year if the President certifies that the likelihood of repayment by such country would be increased by such waiver.
Bill· SS. 381 (102nd)referred
United States · United States Congress · 6 February 1991
Economic Growth and Jobs Creation Act of 1991 - Title I: Reducing the Cost of Labor by Reducing Social Security Taxes - Amends the Internal Revenue Code to reduce the old-age, survivors, and disability insurance (OASDI) tax on employees and employers, and on self-employment income. Amends the Social Security Act to remove the required increase in appropriations to the Federal Disability Insurance Trust Fund beginning after 1999. Requires the Board of Trustees of the Social Security trust funds (the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund) to include in its annual report to the Congress the expected operation and status of such trust funds during the next ten fiscal years (currently, the next five fiscal years). Amends the Omnibus Budget Reconciliation Act of 1990 and the Congressional Budget Act of 1974 to modify procedures in the House of Representatives and the Senate relating to changing OASDI taxes and benefits during the ten-year period. Amends the Social Security Act to provide that if any annual report of the Board of Trustees projects that the trust funds will not be in the close actuarial balance on average for the succeeding ten fiscal years, then the Congress may not adjourn before enactment of legislation to restore such close actuarial balance. Requires the first Advisory Council on Social Security appointed after the date of enactment of this Act to: (1) evaluate the expected operation and status of the trust funds after FY 2015; and (2) conduct a review of alternative approaches to preserving a close actuarial balance of such trust funds. Title II: Reducing the Cost of Capital by Reducing Capital Gains Tax Rates, Indexing the Basis of Certain Assets, and Adjusting Depreciation Rates to Reflect Inflation - Amends the Internal Revenue Code to reduce the individual and corporate capital gains rate from 34 percent to 15 percent. Reduces such tax to 7.5 percent for low- and middle-income taxpayers. Provides for the phaseout of personal exemptions and the overall limitation on itemized deductions to take into account adjusted gross income which has been reduced by net capital gain. Requires indexing, based on the gross national product deflator, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss. Provides for indexing the limitation on capital losses of noncorporate taxpayers. Provides a depreciation deduction adjustment for tangible property (other than residential rental property and nonresidential real property) placed in service after 1990. Allows phase-in deductions for such property placed in service after 1996. Title III: Increasing National Savings Through Individual Retirement Plus Accounts, Indexing for Inflation the Income Thresholds for Taxing Social Security Benefits, Inc. - Allows individuals to establish individual retirement plus accounts with tax treatment similar to that for individual retirement plans. Makes contributions to such accounts nondeductible. Provides for qualified distributions from such accounts, other than for general retirement purposes, including special purposes distributions made for the purchase of a first home and for medical or educational purposes. Prohibits special purpose distributions from being made during the first five years of the account. Provides an inflation adjustment after 1996 for income thresholds in determining the taxation of social security benefits. Excludes income from individual retirement plans when determining modified adjusted gross income. Provides an inflation adjustment after 1996 for the maximum amount allowable as a deduction for retirement savings.
Bill· SS. 373 (102nd)referred
United States · United States Congress · 6 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 institutions 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.
Bill· SS. 365 (102nd)referred
United States · United States Congress · 6 February 1991
Medicare Secondary Payer Reform Act of 1991 - Amends the Internal Revenue Code to require the reporting of group health plan information on wage reporting (W-2) forms. Amends title XVIII (Medicare) of the Social Security Act to establish a data bank for the collection of information on Medicare secondary payer situations and health insurance information.
Law· SS. 367 (102nd)enacted
United States · United States Congress · 6 February 1991
Nontraditional Employment for Women Act - Amends the Job Training Partnership Act (the Act) to define "nontraditional employment," as applied to women, to refer to occupations or fields of work where women comprise less than 25 percent of the individuals employed. Requires service delivery area (SDA) job training plans to include: (1) goals for the training of women in nontraditional employment and the training-related placement of women in nontraditional employment and apprenticeship; (2) a description of efforts to be undertaken to accomplish such goals, including efforts to increase awareness of such training and placement opportunities; and (3) procedures for annual reporting of the extent to which the SDA has met such goals and of a statistical breakdown of women trained and placed in nontraditional occupations, including specified types of information. Requires the State Governor's coordination and special services plan also to include such goals and descriptions of efforts for the training and placement of women in nontraditional employment under the Act and the Carl D. Perkins Vocational and Applied Technology Education Act. Directs the State job training coordinating council to: (1) review, summarize, and annually disseminate the results of SDAs' and Governor's efforts to train and place women in nontraditional employment; and (2) obtain from the sex equity coordinator under the Carl D. Perkins Vocational and Applied Technology Education Act a summary of activities and an analysis of results under that Act and disseminate such summary annually. Requires State education coordination grant recipients to provide statewide coordinated approaches, including model programs, to train, place, and retain women in nontraditional employment. Allows the use of funds under title II (Training Services for the Disadvantaged) of the Act for outreach activities relating to education, training, work experience, and retention of women in nontraditional employment. Directs the Secretary of Labor to use a specified portion of funds for national activities under the Act for FY 1992 through 1995 to make grants to States to develop demonstration and exemplary programs to train and place women in nontraditional employment. Limits such grants to no more than six per fiscal year. Allows States receiving such assistance to award grants to service providers and SDAs under specified conditions. Directs the Secretary of Labor to report, with recommendations, to the Congress within five years on the extent of success of States and SDAs, and the effectiveness of such demonstration programs, in training, placing, and retaining women in nontraditional employment. Declares that nothing in this Act shall be construed to mean that the Congress is taking a position on the issue of comparable worth. Provides that failure to meet the goals in this Act shall not itself constitute a violation of title VII of the Civil Rights Act of 1964 or any other Federal law prohibiting discrimination on the basis of race, color, religion, sex, national origin, handicap, or age.
Bill· SS. 384 (102nd)referred
United States · United States Congress · 6 February 1991
CHAMPUS Mental Health Benefit Restoration Act - Amends the National Defense Authorization Act for Fiscal Year 1991 to provide that a scheduled reduction in the amount of inpatient mental health services provided to veterans under the Civilian Health and Medical Program of the Uniformed Services (CHAMPUS) shall not take effect until one year after the end of the Persian Gulf conflict, as declared by presidential proclamation or by law. States that all direct or discretionary spending contained in this Act is to be considered emergency expenditures related to Operation Desert Storm or Desert Shield for purposes of the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act).
Bill· SS. 383 (102nd)referred
United States · United States Congress · 6 February 1991
Indian Economic Development Act of 1991 - Title I: Designation and Tax Incentives - Amends the Internal Revenue Code to provide for the designation of Indian enterprise zones by the Secretary of the Interior for purposes of providing tax relief and increasing the economic stake of tribal residents in their community and its development. Sets forth eligibility requirements and required tribal commitments for such designations. Allows employers in Indian enterprise zones the following tax incentives: (1) an employment credit for wages and health insurance costs; (2) deferral of capital gain that is reinvested in such zones; (3) credit for investments in child care facilities; and (4) an income tax payment credit. Provides limitations for such incentives. Continues the authority for qualified small issue bonds for Indian enterprise zones. (Currently, such provisions expire December 31, 1991.) Removes the restrictions on tribal issuance of private activity bonds. Title II: Establishment of Foreign-Trade Zones in Indian Enterprise Zones - Requires the Foreign Trade Zone Board to consider on a priority basis, and to expedite the processing of applications for, the establishment of foreign-trade zones within Indian enterprise zones. Requires the Secretary of the Treasury to give priority to and expedite the processing of applications for, the establishment of foreign-trade zones within Indian enterprise zones. Requires the Secretary to give priority to, and expedite applications for, the establishment of ports of entry necessary to establish such zones. Title III: Study - Directs the Secretary and the Comptroller General to each study the overall impact of this Act, including the effectiveness of the incentives in attracting businesses to Indian reservations. Requires reports to the House Committee on Ways and Means and the Senate Committee on Finance.
Bill· SS. 371 (102nd)referred
United States · United States Congress · 6 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.
Resolution· SCONRESS.Con.Res. 11 (102nd)referred
United States · United States Congress · 6 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.
Bill· HRH.R. 950 (102nd)referred
United States · United States Congress · 6 February 1991
Money Laundering Control Act of 1991 - Amends the Bank Conservation Act, the Home Owners' Loan Act, the Federal Deposit Insurance Act, and the Federal Credit Union Act to authorize the appointment of a conservator for a depository institution convicted of money laundering offenses (including insured Federal and State savings associations and State banks). Exempts from conservatorship any such institution whose ownership or control has changed after commission of the offense and whose new owner or controlling person was not affiliated with it at the time of the offense. Amends the Revised Statutes, the Home Owners' Loan Act, and the Federal Credit Union Act to prescribe guidelines for the revocation of depository institutions' charters and forfeiture of franchises upon conviction for money laundering offenses (including the conviction of senior level management for such offenses). Amends the Federal Deposit Insurance Act and the Federal Credit Union Act to prescribe guidelines for: (1) the termination of the insured status of State depository institutions, including State chartered credit unions convicted of money laundering; and (2) to authorize the removal of any party from office or its suspension from participation in the affairs of the institution if the party is determined to have committed certain currency reporting violations. Amends the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 to require specified regulatory agencies to include in their annual reports to the Congress the identification of depository institutions convicted of money laundering offenses and the agencies' enforcement activities. Amends the Federal criminal code to require the Attorney General to notify the appropriate regulatory agency in writing if any financial institution or its personnel has been convicted of certain money laundering offenses. Amends Federal law regarding monetary transactions to authorize the Secretary of the Treasury to: (1) impose civil money penalties upon a financial institution for negligent violations of this Act or for a pattern of negligent violations; and (2) order a depository institution to request that its customers submit cash transaction reports. Amends Federal law regarding money transactions to direct the Secretary of the Treasury to: (1) prescribe regulations requiring each depository institution to file identification reports regarding certain financial institution customers; and (2) make such reports available to State financial institution supervisory agencies for supervisory purposes. Expresses the sense of the Congress that the States should: (1) establish uniform regulations and licensing requirements (meeting specified criteria) for non-depository institutions engaged in check cashing businesses; and (2) develop a model statute incorporating such uniform regulations. Requires the Secretary to study and report to the Congress on the progress made by the States in enacting uniform legislation. Amends the Federal criminal code to establish criminal penalties for persons participating in an illegal money transmitting business. Amends the Federal Deposit Insurance Act to direct the Secretary to promulgate final regulations requiring insured depository institutions and businesses involved in funds transfers to maintain records of certain kinds of payment orders involving international transactions as will have a high degree of usefulness in criminal, tax, or regulatory investigations or proceedings. Mandates that such records be made available to the Secretary upon request. Prohibits a financial institution or its personnel from disclosing the existence of a Federal information targeting order except as prescribed by the Secretary. Authorizes the Secretary of the Treasury and the Attorney General to issue civil enforcement and prosecutorial guidelines for currency transactions. Amends the Bank Secrecy Act to require a person to certify to the relevant financial institution in writing under penalty of perjury the basis for requesting an exemption from cash transaction reporting requirements. Requires an annual certification update. Requires the Secretary to make currency transaction reports (CTRs) available to any State depository institution's supervisory agency. Requires the Secretary to establish an Advisory Group on Reports on Monetary Instruments Transactions to serve as a conduit between the Federal and private sectors regarding the status of currency transaction reporting activities. Requires the Advisory Group to recommend changes in CTR forms that balance law enforcement needs with the burden on financial institutions in using them. Requires the Board of Governors of the Federal Reserve System to provide, at the Attorney General's request, information regarding the cash surplus reports of the Federal Reserve banks which may be relevant to investigations under this Act. Amends the Right to Financial Privacy Act to provide that financial records transferred by a regulatory agency to the Secretary of the Treasury for possible criminal violations shall be used only for criminal investigative or prosecutive purposes relating to money laundering. Subjects to certain cash reporting requirements any officer or office of either House of the Congress which provides check cashing or deposit services for Members of Congress. Amends Federal law relating to international monetary instrument transaction reporting requirements to prohibit: (1) failure to file the requisite reports; (2) filing material omissions or misstatements of facts in such reports; and (3) participation in structuring any importation or exportation of monetary instruments. Amends the Anti-Drug Abuse Act of 1988 to require the Secretary to enter into discussions with officials of foreign countries whose financial institutions are engaged in substantial activities involving proceeds from narcotics sales in the United States, and which have not instituted comprehensive anti-money laundering programs. Directs the Secretary to encourage such countries to develop such programs, and to cooperate with U.S. law enforcement officials in obtaining financial records in drug money laundering cases. Requires biennial reports to certain congressional committees on the status of international initiatives against drug money laundering. Amends the Right to Financial Privacy Act of 1978 to authorize the transfer of financial records without customer notice to the Secretary for analysis by the Financial Crimes Enforcement Network proposed to be established by Secretary. Amends the Federal criminal code to set forth guidelines for: (1) civil forfeiture of fungible property of a monetary nature; (2) administrative subpoenas and bank record subpoenas; and (3) punishment for conspirary to commit a money laundering offense. Authorizes the use of the Asset Forfeiture Fund to pay awards in money laundering cases. Amends the Anti-Drug Abuse Act of 1988 to authorize warrantless searches of: (1) envelopes or containers that are not sealed against inspection or have a customs declaration affixed by the sender; and (2) letters sealed against inspection if a customs officer has reasonable cause to suspect that monetary instruments are being transported in such letters. Requires the Comptroller General to report to the Congress about the manner in which the Secretary has implemented and enforced compliance with Federal recordkeeping and reporting requirements regarding monetary instruments. Requires the Secretary to initiate a feasibility study of electronic scanning of certain united States currency.
Bill· HRH.R. 942 (102nd)referred
United States · United States Congress · 6 February 1991
Amends the Internal Revenue Code to provide for contributions by individual taxpayers to the Drug Rehabilitation and Treatment Trust Fund with their income tax returns. Establishes the Drug Rehabilitation and Treatment Trust Fund to carry out the war on drugs.
Bill· HRH.R. 926 (102nd)referred
United States · United States Congress · 6 February 1991
Amends the Internal Revenue Code to exempt distributions from qualified retirement plans to members of the Armed Forces reserves while such members are on active duty from the ten percent additional tax on early distributions.
Bill· HRH.R. 932 (102nd)open
United States · United States Congress · 6 February 1991
Aroostook Band of Micmacs Settlement Act - Establishes within the Treasury the Aroostook Band of Micmacs Land Acquisition and Tax Funds into which shall be deposited specified amounts. Directs the Secretary of the Interior to manage the Band Tax Fund and to use such Fund to pay certain claims for which the Band is liable and which have been certified by the Commissioner of Finance in the State of Maine as valid claims. Provides that if there are insufficient funds in the Band Tax Fund to pay all claims in full, the deficiency shall be paid only from income-producing property owned by the Band which is not held in trust by the United States. Directs the Secretary to prescribe procedures governing the filing and payment of such claims. Directs the Secretary to expend funds in the Land Acquisition Fund to acquire land or natural resources for the Band. Declares that land or natural resources acquired within the State of Maine with such funds shall be held in trust by the United States for the benefit of the Band. Extends Federal recognition to the Aroostook Band of Micmacs. Makes the Band eligible to receive financial benefits available to other federally recognized tribes and eligible for special programs and services regardless of the residence of the members of the Band on or near a reservation. Declares that the Band and its lands shall have the same status as other tribes and their lands accorded Federal recognition under the terms of the Maine Indian Claims Settlement Act of 1980. Authorizes the State of Maine and the Band to execute agreements regarding the jurisdiction of Maine over lands owned by, or held in trust for the benefit of, the Band or any member of the Band. Allows the Band to organize for its common welfare and to adopt an appropriate governing document, consistent with the terms of this Act, to be filed with the Secretary. Provides for the classification of the Band as an Indian tribe within the meaning of the Indian Child Welfare Act of 1978. Authorizes appropriations for FY 1992 for transfer to the Aroostook Band of Micmacs Land Acquisition Fund.
Bill· HRH.R. 852 (102nd)open
United States · United States Congress · 6 February 1991
Small Disadvantaged Business Fair Share Act - Directs the Secretary of Defense (the Secretary), acting through the Defense Contract Administration Services, to increase outreach to small disadvantaged businesses (SDBs) that are potential contractors or subcontractors with the Department of Defense (DOD). Prohibits the Secretary from entering into a contract with a contractor unless the contractor includes a plan to spend at least ten percent of the contract on subcontracting with SDBs. Requires the Secretary to withhold ten percent of the amounts to be paid to the prime contractor for direct payments to subcontractors who are SDB's. Amends the National Defense Authorization Act for Fiscal Year 1987 to increase from five to ten percent the goal set for subcontract awards to historically Black colleges and universities, small businesses, minority-owned media, and minority institutions. Revises requirements for the awarding of subcontracts to small businesses and minority institutions to require: (1) 50 percent of the cost of contract performance incurred for personnel to be expended for employees of the entity (in the case of a contract for services); and (2) that the entity will perform the work for at least 75 percent of the cost of manufacturing (in the case of a contract for the procurement of supplies). Allows the Secretary to decrease such amounts by up to ten percent when determined necessary. Provides that, in lieu of meeting such requirements, an entity may agree that at least 75 percent of personnel costs under a contract shall be expended for entity employees and that the entity will perform at least 75 percent of the manufacturing work in the case of contract for procurement of supplies. Allows non-manufacturing work in the case of a contract for procurement of supplies. Allows a non-manufacturing entity to submit and have considered its offer for a procurement contract for the supply of a product, but requires such business concern to: (1) be primarily engaged in the wholesale or retail trade; (2) be a small business concern; (3) be a regular dealer in the product to be offered to the DOD; and (4) make certain representations that it will supply the product of a domestic small business manufacturer or processor, unless a waiver is granted by the Secretary under specific circumstances. Requires the Secretary to make every effort to increase the number of contracts available to small and minority business entities under the National Defense Authorization Act for Fiscal Year 1987. Requires, as a condition of approval of a contract with the DOD, that the contract bid must be accompanied by documentation certifying that the potential contractor is in compliance with the equal opportunity provisions of specified Federal regulations. Requires periodic certification updates. Directs the Secretary to promulgate regulations to administer this Act by a certain deadline.
Bill· HRH.R. 943 (102nd)open
United States · United States Congress · 6 February 1991
National Park Revitalization Act - Amends the National Park Service Concessions Policy Act (the Act) to limit the period of a concession contract in a National Park System unit to ten years to a maximum of 15 years if the Secretary of the Interior (the Secretary) finds that a longer period is necessary for the acquisition of possessory interest. Sets forth certain requirements of such contracts. Repeals provisions of the Act to release the United States from any obligation to compensate concessioners for loss of specified investments. Provides that franchise fees shall be based on annual gross receipts from the concession and shall not be less than a specified percentage of such receipts. Makes the concessioner responsible for all utility costs incurred in the operation of the concession under such contracts. Amends Federal law to prohibit the Secretary from reimbursing concessioners for utility services in the National Park System. Prohibits the Secretary from granting preferential rights to concessioners with respect to additional contracts, and renewal of contracts or permits. Vests in the United States all right, title, and interest to any structure, fixture, or improvement acquired or constructed on federally-owned land within an area administered by the National Park Service. Directs the Secretary to acquire any possessory interest relating to concession contracts established before the enactment of this Act. Prohibits the Secretary from approving the direct or indirect transfer of the possessory interest to a contract subject to the National Park Revitilization Act, except under certain circumstances. Requires that a record of each audit under the National Park Service Concessions Policy Act be available to the public in a way that prevents revealing trade secrets and commercial or financial information that is privileged or confidential. Specifies allocations, at the end of a fiscal year, of such franchise fees deposited into a special account established in the U.S. Treasury, during that year.
Bill· HRH.R. 911 (102nd)referred
United States · United States Congress · 6 February 1991
Volunteer Protection Act of 1991 - Prescribes circumstances under which volunteers working for nonprofit organizations or government entities shall be immune from personal financial liability for acts on behalf of the organization or entity. Sets forth exceptions and conditions that a State may impose on the granting of such immunity. Requires the Secretary of Health and Human Services to increase by one percent the fiscal year allotment which would otherwise be made to a State to carry out the Social Services Block Grant Program under title XX of the Social Security Act if such State has, within two years, certified to the Secretary that it has enacted a State law which provides such immunity. Provides for the continuation of such increase based on an annual recertification.
Bill· HRH.R. 908 (102nd)open
United States · United States Congress · 6 February 1991
Persian Gulf War Veterans Benefits Act of 1991 - Title I: General Veterans Benefits - Amends Federal veterans' benefits provisions to include the Persian Gulf War under the definition of "period of war" for purposes of eligibility for various veterans' benefits for war veterans, their spouses, and their dependents. Authorizes the Secretary of Veterans Affairs to provide standby inpatient hospital care and medical services to those veterans authorized to receive hospital, nursing home, or domiciliary care and medical treatment within the Department of Veterans Affairs. Authorizes the Secretary to furnish counseling services in any Department facility to any veteran: (1) who is a former prisoner of war; and (2) while in active military service in a theater of combat operations during a period in which hostilities occurred in such theater. Makes veterans who serve on active duty during the Persian Gulf War for at least 90 days eligible for dental benefits provided to veterans through the Department. Makes veterans of the Persian Gulf War suffering from war-related psychosis within two years of the end of such War eligible for treatment through the Department for a service-connected disability. Presumes such psychosis to be service-connected for purposes of eligibility for such treatment). Makes veterans of any war (currently, specified wars and conflicts) eligible for payment for certain drugs and medicine required as a result of being permanently housebound or in need of regular aid and attendance. Bases the payment of dependency and indemnity compensation to surviving spouses on the age of the surviving spouse, with the amount decreasing as the age increases. States that such amounts shall be based on the pay grades of veterans dying between January 1, 1957, and the last day of the month in which the Persian Gulf War ends if such is larger than the amount provided when based solely upon the age of the surviving spouse. Increases from $50,000 to $75,000 the amount of life insurance available to veterans under the Servicemen's Group Life Insurance and the Veterans' Group Life Insurance programs. Makes Persian Gulf War veterans eligible for such increased coverage. Title II: Veterans Education Benefits - Increases the monthly stipend available to members of the all-volunteer active-duty armed forces and the Selected Reserve for educational assistance provided under the Montgomery GI Bill armed forces and veterans' educational assistance programs. Increases such stipend annually by the percentage increase in the Consumer Price Index for such year. Directs the Secretary of the military department concerned, and the Secretary of Transportation with respect to the Coast Guard when it is not operating as a service of the Navy, to provide educational assistance to members of the Selected Reserve who: (1) during the Persian Gulf War, served on active duty for more than 180 days of continuous service; and (2) were discharged or released under conditions other than dishonorable. States that such educational assistance may be provided for a program of education beyond the baccalaureate degree level. States that, in the case of a member of the Reserve called to active duty in connection with the Persian Gulf War: (1) the period of such active duty may not be considered in determining the expiration date for eligibility for educational assistance benefits provided under the Montgomery GI Bill; and (2) the member may not be considered to have been separated from the Reserve, for purposes of commencement of the delimiting period for the use of such benefits. Provides that, in the case of an active-duty or Reserve member student who fails to complete a course of study under the armed forces or veterans' educational assistance programs due to being called to active duty in connection with the Persian Gulf War, both the amount of educational assistance received and the time spent pursuing that course of study will not be counted against such student for purposes of general entitlement under such educational assistance program. Restores the full amount available to such student veteran program. Restores the full amount available to such student veteran as if the interrupted course had not been taken. States that such exclusion shall apply to members of the Selected Reserve pursuing courses of study (and similarly interrupted) under the armed forces educational assistance program. Title III: Veterans Housing Programs - Entitles each veteran who served on active duty in the Persian Gulf War for 90 days or more to guaranteed veterans' housing loans provided through the Department. Authorizes the Secretary to provide direct loans for housing purposes to the following veterans: (1) any active-duty or reserve member who meets applicable credit requirements and is unable to obtain a loan from a private lender at the interest rate authorized for guaranteed home loans because of the possibility of service in connection with the Persian Gulf War; and (2) any veteran who applies for such loan within one year after returning from at least 90 days of continual service in the Persian Gulf or within one year after being released from hospitalization incident to such service, is discharged under conditions other than dishonorable, cannot obtain a reasonable loan from a private lender, and meets applicable credit requirements. Title IV: Military Personnel Benefits - Requires the Secretary of Defense to ensure that the Secretaries of the military departments provide appropriate benefits explanations to reserve members who were called to active duty in connection with the Persian Gulf War and are released from such active duty upon completion of their required service period. Requires the Secretary of Veterans Affairs to detail Department personnel at each principal site at which such reserve members are released from such duty for preseparation counseling. Directs the Secretary of Defense to prescribe regulations to allow reserve personnel ordered to active duty in connection with the Persian Gulf War to use commissary and exchange stores during the 180-day period following their release from such duty to the same extent as for active-duty members of the armed forces. Entitles reserve members called to active duty in connection with the Persian Gulf War to certain transitional health care benefits after release from such active duty until: (1) 60 days after release from such active duty; or (2) the date such member is covered by a health plan sponsored by a private employer. Title V: Internal Revenue Matters - States that, for purposes of applying the internal revenue laws with respect to the tax liability of individuals performing military service in the Persian Gulf, the period of such services, as well as 60 days thereafter, shall be disregarded in determining whether certain required acts were performed within the required time period as prescribed under the Internal Revenue Code. Includes those hospitalized for injuries attributable to Persian Gulf services under those eligible for such extension. Includes spouses of such personnel, as well as persons in a missing status under such provision. Amends the Internal Revenue Code relating to the permissible time period before the gain from the sale of a principal residence is recognized for tax purposes to extend such period in the case of a reserve member performing active duty in the armed forces to one year after such member is released from such active duty. Amends the Internal Revenue Code relating to the exceptions to the ten-percent additional tax on early distributions from qualified retirement plans to add as an exception to such additional tax any distribution from an individual retirement plan if made to a Persian Gulf War reservist during the qualified distribution period. Defines the qualified distribution period for such personnel as the period which: (1) begins on the date such service is first performed; and (2) ends 180 days after termination of such service. Title VI: Small Business - Veterans Entrepreneurship Promotion Act of 1991 - Defines terms used in this Act. Amends the Small Business Act to direct the President to establish Government-wide goals annually for procurement contracts awarded to small business concerns owned and controlled by veterans, including veterans of the Persian Gulf War. Increases the Government-wide goals for small business participation (including veteran-owned small businesses) from 20 percent to 25 percent of the total value of all prime contract awards for each fiscal year. Mandates that: (1) the Government-wide goal for participation by small business concerns owned and controlled by veterans be at least five percent of such contract and subcontract awards; and (2) certain reports submitted to the Small Business Administration (SBA) and to the Congress include the extent of participation in the Federal procurement process by small business concerns owned and controlled by veterans. Declares it the policy of the United States to grant small business concerns owned and controlled by veterans the maximum opportunity to participate in the performance of Federal contracts and subcontracts. Requires the Secretary of Veterans Affairs and the Administrator of the Small Business Administration (the Administrator) to implement an outreach and information dissemination program for small business concerns owned and controlled by veterans. Outlines the parameters of a loan assistance program implemented by the SBA for small businesses owned and controlled by veterans. Requires the Administrator to study and report to the Congress and the President on methods to reduce costs incurred by veterans during the loan application process. Directs the Administrator to take steps to ensure that small businesses owned by veterans have access to SBA programs providing entrepreneurial training, business development assistance, counseling, and management assistance. Authorizes the SBA to make grants for veterans' outreach programs with governmental and private sector entities. Mandates the establishment of an interagency working group to develop a comprehensive outreach program for veterans of the Persian Gulf War and veterans affected by reductions in armed forces personnel. Requires certain Government agencies to collect information on: (1) businesses owned and controlled by veterans; and (2) the number of such businesses that are first-time recipients of Government contracts. Amends the Small Business Economic Policy Act of 1980 to require the President to report annually to the Congress on small businesses owned and controlled by veterans and by veterans with service-connected disabilities. Amends the Small Business Act to provide for an Associate Administrator or Veterans Programs who shall be responsible for programs of assistance to small business concerns owned and controlled by veterans. Requires the SBA to enter into negotiations with any Federal agency to perform any specific Government procurement contract through the services of small businesses owned and controlled by veterans. Outlines contracting procedures. Establishes within the SBA a veterans business opportunity and development assistance program to assist exclusively small business concerns eligible under the program's parameters. Vests responsibility for the coordination and formulation of policies relating to Federal assistance to such concerns with the Associate Administrator for Veterans Programs. Restricts an individual's eligibility under the Program to business concerns only. Establishes a Division of Program Certification and Eligibility in the Office of Veterans Programs. Requires the Administrator to present an annual program status report to the Congress. Establishes the National Veterans Business Council to: (1) review Federal and State initiatives relating to business concerns owned by veterans; and (2) report annually to the President and the Congress regarding private and public sector initiatives and multiyear goals for veteran-owned businesses. Terminates the Council three years after its first meeting. Amends the Small Business Act to authorize appropriations. Title VII: Other Matters - Repeals a Federal provision containing certain limitations on the payment of unemployment compensation (prohibiting such payment before a certain time period and limiting the aggregate amount of such payment) with respect to discharged or released members of the armed forces. Makes military personnel called to active duty in the Persian Gulf eligible for the deferment of student loan repayments in the case of loans made under the Higher Education Act of 1965, such deferment lasting during the continuance of such duty. States that such deferment period shall not be counted against the grace period that is available to all individuals with respect to such loans made under such Act.
Bill· HRH.R. 940 (102nd)referred
United States · United States Congress · 6 February 1991
Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 to modify the full-funding limitation of a multiemployer plan by eliminating the 150 percent test. (Currently, employer contributions to a pension plan, whether a single-employer or a multiemployer plan, are not deductible to the extent that they produce funding in excess of 150 percent of the plan's current liability.)
Bill· HRH.R. 906 (102nd)referred
United States · United States Congress · 6 February 1991
Nontraditional Employment for Women Act - Amends the Job Training Partnership Act (the Act) to define "nontraditional employment", as applied to women, to refer to occupations or fields of work where women comprise less than 25 percent of the individuals employed. Requires service delivery area (SDA) job training plans to include: (1) goals for the training of women in nontraditional employment and the training-related placement of women in nontraditional employment and apprenticeship; (2) a description of efforts to be undertaken to accomplish such goals, including efforts to increase awareness of such training and placement opportunities; and (3) procedures for annual reporting of the extent to which the SDA has met such goals and of a statistical breakdown of women trained and placed in nontraditional occupations, including specified types of information. Requires the State Governor's coordination and special services plan to include such goals and descriptions of efforts for training and placement of women in nontraditional employment under the Act and the Carl D. Perkins Vocational and Applied Technology Education Act. Directs the State job training coordinating council to: (1) review, summarize, and annually disseminate the results of SDAs' and Governor's efforts to train and place women in nontraditional employment; and (2) obtain from the sex equity coordinator under the Carl D. Perkins Vocational and Applied Technology Education Act a summary of activities and an analysis of results under that Act and disseminate such summary annually. Requires State education coordination grant recipients to provide statewide coordinated approaches, including model programs, to train, place, and retain women in nontraditional employment. Allows the use of funds under title II (Training Services for the Disadvantaged) for outreach activities relating to education, training, work experience, and retention of women in nontraditional employment. Directs the Secretary of Labor to use a specified portion of funds for national activities under the Act for FY 1992 through 1995 to make grants to States to develop demonstration and exemplary programs to train and place women in nontraditional employment. Limits such grants to no more than six per fiscal year. Allows States receiving such assistance to award grants to service providers and SDAs under specified conditions. Directs the Secretary of Labor to report, with recommendations, to the Congress within five years on the extent of success of States and SDAs, and the effectiveness of such demonstration programs, in training, placing, and retaining women in nontraditional employment. Declares that nothing in this Act shall be construed to mean that the Congress is taking a position on the issue of comparable worth. Provides that failure to meet the goals in this Act shall not itself constitute a violation of title VII of the Civil Rights Act of 1964 or any other Federal law prohibiting discrimination on the basis of race, color, religion, sex, national origin, handicap, or age.
Bill· HRH.R. 846 (102nd)referred
United States · United States Congress · 6 February 1991
CHAMPUS Mental Health Benefits Restoration Act of 1991 - Provides that a scheduled reduction in the provision of inpatient mental health services to veterans under the Civilian Health and Medical Program of the Uniformed Services (CHAMPUS) as required under the National Defense Authorization Act for Fiscal Year 1991 shall not take effect until one year after the end of the Persian Gulf conflict, as declared by presidential proclamation or by law. States that all direct and discretionary spending contained in this Act is to be considered emergency expenditures related to Operation Desert Shield and Desert Storm for purposes of the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act).
Bill· HRH.R. 947 (102nd)referred
United States · United States Congress · 6 February 1991
Amends the Department of Transportation Act with respect to local rail service assistance to authorize appropriations for FY 1992 through 1994.
Bill· HRH.R. 916 (102nd)referred
United States · United States Congress · 6 February 1991
Waste Treatment Construction Grants Act of 1991 - Amends the Federal Water Pollution Control Act to authorize appropriations for FY 1992 through 1995 for waste treatment construction grants. Sets forth an allotment table for sums authorized for such fiscal years. Applies provisions concerning minimum allotments and additional appropriations to such fiscal years.
Bill· HRH.R. 894 (102nd)referred
United States · United States Congress · 6 February 1991
Amends the Internal Revenue Code and the Social Security Act to revise the exemption from social security taxes of sickness or accident disability payments under workers' compensation acts.
Bill· HRH.R. 936 (102nd)referred
United States · United States Congress · 6 February 1991
Child Care Tax Credit Reform Act of 1991 - Amends the Internal Revenue Code to increase from $2,400 to $3,600 (from $4,800 to $5,400 in the case of two or more qualifying dependents) 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. Removes the 20 percent minimum credit percentage, thus subjecting taxpayers having income above $28,000 to an incremental decrease in the applicable credit percentage.
Bill· HRH.R. 928 (102nd)referred
United States · United States Congress · 6 February 1991
States that for purposes of the Internal Revenue Code, Desert Storm-related service shall be treated as service in a combat zone. Includes service performed in Israel with the Patriot missile system or any military activity in defense of Israel as Desert Storm-related service.
Bill· HRH.R. 924 (102nd)referred
United States · United States Congress · 6 February 1991
Repeals the provision of the Revenue Reconciliation Act of 1989 which requires the withholding of income tax from wages paid for agricultural labor. Requires the Internal Revenue Code to be applied as though such provision had not been enacted.
Bill· HRH.R. 931 (102nd)referred
United States · United States Congress · 6 February 1991
Amends the Internal Revenue Code to allow an individual an income tax deduction for qualified home health care and adult day and respite care expenses with respect to a dependent who: (1) resides with the taxpayer; (2) suffers from Alzheimer's disease or a related organic brain disorder; and (3) is physically or mentally incapable of self-care.
Bill· HRH.R. 890 (102nd)referred
United States · United States Congress · 6 February 1991
Amends the Internal Revenue Code to index the basis of a taxpayer's principal residence for various income tax purposes affected by the sale or other disposition of the residence. Uses an inflation ratio based on the Consumer Price Index.
Bill· HRH.R. 913 (102nd)referred
United States · United States Congress · 6 February 1991
Amends the Internal Revenue Code to allow a tax credit for contributions to a candidate for election to the House of Representatives if: (1) the taxpayer is a resident of the congressional district of the candidate; and (2) the contribution is solely to further such candidacy. Limits such tax credit to $100 ($200 in the case of a joint return).
Bill· HRH.R. 892 (102nd)referred
United States · United States Congress · 6 February 1991
Amends the Internal Revenue Code to increase the excise tax on cigarettes. Transfers to the Federal Hospital Insurance Trust Fund (Medicare) any revenue resulting from the increase.
Bill· HRH.R. 862 (102nd)referred
United States · United States Congress · 6 February 1991
Repeals the provision of the Tax Reform Act of 1986 that requires certain games of chance conducted by a nonprofit organization to be treated as an unrelated trade or business for tax purposes. Allows the refund or credit of any resulting overpayment if a claim is filed before the end of the one-year period beginning on the date of enactment of this Act.
Bill· HRH.R. 891 (102nd)referred
United States · United States Congress · 6 February 1991
Amends the Internal Revenue Code to disallow an income tax deduction for business air travel expenses on regularly scheduled flights to the extent the cost exceeds normal tourist class air fare.
Bill· HRH.R. 889 (102nd)referred
United States · United States Congress · 6 February 1991
Repeals Internal Revenue Code provisions that permit an income tax exemption for interest earned on certain portfolio debt investments and received from U.S. sources by nonresident alien individuals and foreign corporations. Requires tax withholding in connection with such income.
Bill· HRH.R. 838 (102nd)referred
United States · United States Congress · 6 February 1991
Amends the Internal Revenue Code to allow an individual a deduction for 30 percent of the amount of tuition expenses paid to one or more eligible educational institutions for the education of any of the taxpayer's dependent children or the independent taxpayer. Reduces such deduction by five percent for each $1,000 by which the adjusted gross income of the taxpayer exceeds the applicable limit.
Bill· HRH.R. 861 (102nd)referred
United States · United States Congress · 6 February 1991
Amends the Internal Revenue Code to increase and make permanent the Federal excise tax on gasoline (except gasohol). Earmarks the increase as follows: (1) to the Highway Trust Fund (HTF) for transfer to the Mass Transit Account; and (2) to fund deficit reduction. Suspends this deficit reduction rate in any year following a fiscal year when the Federal Government had no deficit.
Bill· HRH.R. 863 (102nd)referred
United States · United States Congress · 6 February 1991
Amends the Internal Revenue Code to increase the exclusion from gross income for combat pay of commissioned officers (from $500 to $2,000 monthly).
Bill· HJRESH.J.Res. 114 (102nd)referred
United States · United States Congress · 6 February 1991
Constitutional Amendment - Directs the Congress, in exercising its powers, to assure that total fiscal year Federal outlays do not exceed receipts and that Federal indebtedness is eliminated. Presents a mandatory three fiscal year timetable for achieving a balanced budget, permitting a ten percent receipt to outlay deficit during the first fiscal year after ratification, and decreasing the permissible deficit by five percent for the succeeding two fiscal years, until a totally balanced budget is achieved. Permits waiver of these balanced budget requirements (not to exceed a ten percent receipt to outlay deficit) in times of national emergency, but only by rollcall vote of three-fourths of the total membership of both Houses. Requires a surplus budget with total Government receipts exceeding outlays by two and one-half percent of Federal indebtedness during the 40 fiscal years following achievement of a balanced budget. Applies the surplus to eliminating Federal indebtedness. Permits a waiver under emergency circumstances.
Bill· SS. 354 (102nd)open
United States · United States Congress · 5 February 1991
Amends the Internal Revenue Code to permit mortgage revenue bond financing of mortgages for veterans of Operation Desert Storm.
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