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Bill· HRH.R. 671 (106th)referred
United States · United States Congress · 10 February 1999
Transition to Adulthood Program Act of 1999 - Amends part E (Foster Care and Adoption Assistance) of title IV of the Social Security Act and the Internal Revenue Code with regard to the transition of foster children to self-sufficiency, including the provision of nonresidential services to assist in such transition, making respective changes chiefly: (1) allowing States with approved part E plans to make foster care maintenance payments with respect to a child who has not attained age 21 who would otherwise be ineligible for such payments because of age if the child is completing secondary education, is enrolled in an institution that provides postsecondary education or vocational training, or is employed for at least 80 hours per month, and has a case plan providing for the child's achievement of independent living and residence in a setting that promotes personal responsibility; and (2) expanding the work opportunity tax credit to include certain individuals who, on the day before before attaining age 18, received foster care maintenance payments under an approved State part E plan or were in foster care under the responsibility of the State. Provides for an increase in the amount of assets allowable for children in foster care under SSA title IV part E. Directs the Secretary of Health and Human Services (HHS) to establish an action plan to promote collaboration between HHS and other Federal programs to promote the self-sufficiency of children aging out of foster care. Provides, with respect to the independent living initiatives program under SSA title IV part E, for: (1) the use of updated foster care data in the funding formula for determining the basic amount for such program for a State for a fiscal year (while removing State entitlement to such basic amount under State plan provisions); and (2) a funding increase under such program.
Bill· HRH.R. 685 (106th)referred
United States · United States Congress · 10 February 1999
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to prohibit the receipts and disbursements of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund (social security trust funds) from being included in the Federal budget baseline for any fiscal year and from being counted as new budget authority, outlays, receipts, or deficit or surplus for purposes of offsetting any tax decrease or spending increase. Excludes social security trust fund receipts and disbursements totals from official Office of Management and Budget and Congressional Budget Office budget pronouncements.
Bill· HRH.R. 688 (106th)referred
United States · United States Congress · 10 February 1999
Amends the Internal Revenue Code to repeal the tax increase (85 percent maximum rate) on social security benefits and tier 1 railroad retirement benefits, effective as of tax year 1994. Waives any limitation on related refunds or credits if a claim is made within one year of enactment of this Act.
Bill· HRH.R. 680 (106th)referred
United States · United States Congress · 10 February 1999
Directs the President, acting through the Office of Management and Budget and the Office of Personnel Management, to take necessary actions (including reduction-in-force actions) to ensure that the number of executive branch political appointments does not exceed 2,000 during any fiscal year after FY 2000.
Bill· HRH.R. 689 (106th)referred
United States · United States Congress · 10 February 1999
TABLE OF CONTENTS: Title I: Eligible Shareholders of an S Corporation Title II: Qualification and Eligibility Requirements of S Corporations Title III: Taxation of S Corporation Shareholders Title IV: Effective Date Subchapter S Revision Act of 1999 - Title I: Eligible Shareholders of an S Corporation - Amends the Internal Revenue Code to allow certain members of a family to be treated as one shareholder of an S corporation (electing small business corporation). Permits nonresident aliens to be S corporation shareholders if the corporation is engaged in a U.S. trade or business. Subjects such aliens' effectively-connected U.S. income to withholding tax. Title II: Qualification and Eligibility Requirements of S Corporations - Prohibits, with respect to S corporations, treating: (1) qualified preferred stock as a second class of stock; and (2) a person as a shareholder by reason of holding such stock. (Sec. 202) Permits financial institutions to hold convertible (safe harbor) debt. (Sec. 203) Repeals: (1) the characterization of excessive passive investment income as a termination event; and (2) the passive income capital gain category. (Sec. 205) Permits: (1) an S corporation to make charitable contributions of inventory and scientific property; and (2) S corporation shareholders to increase the basis of their stock by the excess of the charitable contribution over the property's basis. (Sec. 206) Makes other-than health insurance fringe benefits nontaxable for S corporation two-percent shareholders. Title III: Taxation of S Corporation Shareholders - States that a loss recognized by a shareholder in a complete liquidation of an S corporation shall be treated as an ordinary loss to the extent the shareholder's stock basis is attributable to ordinary income from such liquidation. Title IV: Effective Date - Sets forth the effective date for provisions of this Act.
Bill· HRH.R. 681 (106th)referred
United States · United States Congress · 10 February 1999
Amends subpart F (Controlled Foreign Corporations) of the Internal Revenue Code to make permanent the provision which excludes from foreign personal holding company income qualified banking or financing income of an eligible controlled foreign corporation.
Bill· HRH.R. 682 (106th)referred
United States · United States Congress · 10 February 1999
Death Tax Relief Now Act - Amends the Internal Revenue Code to accelerate the phase in of the $1 million exclusion from the estate and gift taxes.
Bill· HRH.R. 672 (106th)referred
United States · United States Congress · 10 February 1999
Prohibits the Secretary of the Treasury under provisions of subpart F (Controlled Foreign Corporations) of part III (Income from Sources Without the United States) of subchapter N (Tax Based On Income From Sources Within or Without the United States) of the Internal Revenue Code from, among other things, issuing either temporary or final regulations relating to the treatment of hybrid transactions. Requires a study and report concerning such transactions.
Bill· HRH.R. 6 (106th)open
United States · United States Congress · 10 February 1999
Marriage Tax Elimination Act of 1999 - Amends the Internal Revenue Code to revise standard deduction amounts and individual income tax rate bracket amounts, including providing that amounts for married filing jointly categories shall be twice that of amounts for single filers.
Bill· SS. 396 (106th)referred
United States · United States Congress · 9 February 1999
Dollars to the Classroom Act - Requires the Secretary of Education to award the total amount of certain applicable education funding directly to the States. (Sec. 2) Requires such direct awarding of all the funds (except those used for specified multiyear awards) that are appropriated for the Department of Education for the fiscal year for programs or activities under specified provisions of: (1) the Goals 2000: Educate America Act; (2) the Educational Research, Development, Disseminations, and Improvement Act of 1994; (3) the School-to-Work Opportunities Act of 1994; (4) the Elementary and Secondary Education Act of 1965 (ESEA); and (5) the Stewart B. McKinney Homeless Assistance Act. Sets deadlines for: (1) each State to conduct a census to determine, and report to the Secretary, the number of kindergarten through grade 12 students in the State for the academic year; and (2) the Secretary to publish and disburse the amount each State will receive under this Act for the succeeding fiscal year. Sets forth: (1) a formula for determination of such award amounts, based on relative numbers of such students in each State; and (2) penalties for false information. Provides for continuation of certain multiyear awards made prior to enactment of this Act. Requires award amounts under this Act to be paid to the State Governor, who shall make them available to the individual or entity in the State responsible for the State administration of Federal education funds. Prescribes requirements for the use of such funds, earmarking not less than 95 percent for distribution to local educational agencies (LEAs) for the costs of activities or services provided in the classroom that LEAs determine appropriate, excluding associated administrative expenses, but including nonadministrative expenses associated with statewide or districtwide initiatives directly affecting classroom learning. Prohibits: (1) any head of a Federal department or agency other than the Secretary from promulgating regulations under this Act; and (2) the Secretary from issuing any regulation regarding the type of classroom activities or services that may be assisted under this Act. (Sec. 3) Amends ESEA title I (Helping Disadvantaged Children Meet High Standards) to require the use of at least 95 percent of title I funds for an LEA for a fiscal year according to the requirements of this Act. Directs the Secretary to: (1) develop and implement a plan for streamlining regulations and eliminating bureaucracy so that 95 percent of such ESEA title I funds for LEAs are used for the costs of activities and services provided in the classroom; and (2) recommend to Congress legislation containing changes to Federal law needed for the use of such funds. (Sec. 4) Requires each LEA that receives funds under this Act to provide for the participation of children enrolled in private and home schools.
Bill· HRH.R. 649 (106th)referred
United States · United States Congress · 9 February 1999
Real Estate Transaction Privacy Promotion Act - Amends the Real Estate Settlement Procedures Act of 1974 to prohibit a creditor from requiring a borrower to furnish (through a copy of Internal Revenue Service Form 4506) open-ended access to such borrower's tax records as a condition of making a federally related mortgage loan, unless the form: (1) is fully completed before signing by the borrower; (2) specifically requests tax information for not more than the two tax periods most recently completed as of the date that the form is signed; and (3) is completed, signed, and dated not later than the date of settlement involving such loan. Directs the Secretary of Housing and Urban Development to explain such proscription and attendant penalties in the special information booklet mandated by the Act.
Bill· HRH.R. 656 (106th)referred
United States · United States Congress · 9 February 1999
Honest Balanced Budget Act of 1999 - Declares that the receipts and disbursements of the social security trust funds included in the gross Federal debt shall not be: (1) included in the Federal budget baseline for any fiscal year; and (2) counted as new budget authority, outlays, receipts, or deficit or surplus for purposes of offsetting any tax decrease and any spending increase.
Bill· HRH.R. 638 (106th)referred
United States · United States Congress · 9 February 1999
Teacher Investment and Enhancement Act - Amends the Internal Revenue Code to increase the Lifetime Learning Credit for the continuing education tuition expenses of a secondary teacher if such expenses are incurred for attending courses directly relevant to the subject matter taught by the teacher.
Bill· HRH.R. 630 (106th)referred
United States · United States Congress · 9 February 1999
States that nothing in specified Internal Revenue Code provisions concerning the disallowance of the charitable deduction contribution shall be construed to permit a deduction for a transfer to or for the use of a charitable organization if the organization pays or has paid, or there is an understanding that any person will pay, personal benefit contract premiums on the transferor's behalf. Subjects such non-deductible payments to an excise tax.
Bill· SS. 387 (106th)referred
United States · United States Congress · 8 February 1999
Amends the Internal Revenue Code to revise provisions concerning distributions from State tuition programs to provide for the exclusion from gross income of distributions used for the payment of qualified higher education expenses.
Bill· SS. 389 (106th)referred
United States · United States Congress · 8 February 1999
Troops-To-Teachers Program Improvement Act of 1999 - Transfers from the Secretary of Defense and the Secretary of Transportation with respect to the Coast Guard to the Secretary of Education (Secretary) jurisdiction over a program to assist eligible members of the armed forces after their discharge, release, or retirement to: (1) obtain certification or licensing as elementary or secondary school teachers or vocational or technical teachers; and (2) facilitate the employment of such members by local educational agencies identified under this Act. Requires the Secretary to provide information concerning the placement program, and make program applications available, to such members as part of their pre-separation counseling. Directs the Secretary to pay a stipend of $5,000 to each program participant, with a limit of 3,000 of such stipends in a fiscal year. Authorizes the Secretary, in lieu of such stipend amount, to pay a bonus of $10,000 to each participant who agrees to accept full-time employment as a teacher for not less than four years in a high need school. Limits to 1,000 the number of such bonuses in a fiscal year. Mandates that provision of assistance under such program shall not reduce or affect entitlement to benefits under the Montgomery GI Bill. Authorizes the Secretary to make grants to States, or consortia of States, for operating offices for recruiting eligible members for program participation and facilitating employment of such participants in the schools of such States. Limits to $4 million the total amount of grants in a fiscal year. Limits to five percent of program funds the amount authorized for management infrastructure. Requires the Secretaries involved to complete the jurisdictional transfer of the program no later than October 1, 1999. Requires program reports from the Secretary and the Comptroller General. Authorizes appropriations to the Department of Education for FY 2000 through 2004.
Bill· HRH.R. 615 (106th)referred
United States · United States Congress · 8 February 1999
Amends the Internal Revenue Code to permit, without payment of the ten-percent additional tax on early distributions from qualified retirement plans and under specified conditions, early distributions from employee stock ownership plans for qualified higher education expenses and qualified first-time homebuyer purchases.
Bill· HRH.R. 622 (106th)referred
United States · United States Congress · 8 February 1999
Amends the Internal Revenue Code to exclude from gross income certain rewards used to compensate crime victims.
Bill· HRH.R. 614 (106th)referred
United States · United States Congress · 8 February 1999
Medical Savings Account Effectiveness Act of 1999 - Amends the Internal Revenue Code with respect to medical savings accounts to: (1) repeal the limitation on the number of accounts; (2) make all employers (currently limited to small employers) eligible to offer accounts; (3) increase contribution deduction amounts; (4) permit employer and employee contributions; (5) reduce high deductible health plan deductibles; and (6) permit accounts to be offered under cafeteria plans.
Bill· SS. 386 (106th)open
United States · United States Congress · 6 February 1999
Bond Fairness and Protection Act of 1999 - Amends the Internal Revenue Code, with respect to tax-exempt bond financing of certain electric facilities, to exclude a permitted open access transaction (as defined by this Act) from the definition of private business use. Permits, as specified, termination of tax-exempt bond financing for certain electric output facilities.
Bill· SS. 369 (106th)referred
United States · United States Congress · 4 February 1999
Amends the Social Security Act to authorize States to permit certain employers of domestic workers to make annual (instead of quarterly) wage reports, under title XI provisions for State income and eligibility verification systems.
Bill· SS. 370 (106th)referred
United States · United States Congress · 4 February 1999
Amends the Foreign Relations Authorization Act, Fiscal Years 1992 and 1993 to: (1) redesignate the North-South Center as the Dante B. Fascell North-South Center; and (2) rename the North-South Center Act of 1991 as the Dante B. Fascell North-South Center Act of 1991.
Bill· HRH.R. 606 (106th)referred
United States · United States Congress · 4 February 1999
TABLE OF CONTENTS: Title I: Education Title II: Employment and Training Title III: Health Care Title IV: Economic Equity Title V: Organizational Restructuring Servicemembers and Veterans Transition Services Improvement Act of 1999 - Title I: Education - Amends Federal provisions relating to the veterans' educational assistance program (VEAP) to: (1) increase its monthly rates of educational assistance; (2) require the Secretary of Defense to notify a member of the armed forces of the availability of VEAP benefits and eligibility requirements within 90 days after such individual enters on active duty; (3) repeal a provision allowing individuals to elect not to receive VEAP assistance; (4) revise provisions concerning VEAP enrollment; and (5) authorize the Secretary of Veterans Affairs (Secretary) to make accelerated payments of VEAP basic educational assistance. Provides an enhanced educational assistance entitlement under VEAP to each individual who: (1) after September 30, 1999, first enters on active duty, or reenlists or extends such duty, for at least four years; (2) serves on active duty and is discharged for reasons other than willful misconduct or inappropriate discharge of duty, or is discharged involuntarily for the convenience of the Government as a result of a reduction in force; (3) completed the requirements of a secondary school diploma within their period of active duty; and (4) after completing the required period of active duty, continues on active duty, is discharged honorably, is released honorably and is placed on an inactive status list, or is released for further service in a reserve component after honorable active-duty service. Provides definitions, exceptions, and conditions. Allows such qualifying individuals up to 36 months of educational assistance. Authorizes the transfer of such entitlement to a spouse or child, or combination thereof, under certain conditions. Provides for the payment of additional educational expenses (books and supplies). Provides educational assistance amounts, with amounts for fiscal years after 2000 based on increases in the Consumer Price Index. Allows qualifying individuals to also receive tutorial assistance, with a maximum of $1,200 in such assistance per individual. (Sec. 102) Requires each State veterans education development agency (currently, each State approving agency) to: (1) actively promote the development of on-job training programs for veterans; and (2) give priority to programs that provide training to veterans with disabilities. Requires (currently authorizes) such agency to approve educational courses offered for participation in VEAP. Title II: Education and Training - Makes eligible for veterans' job counseling, training, and placement services veterans with existing employment barriers and recently separated veterans. Designates veterans' case managers and veterans' employment facilitators for service under such programs. Replaces program references to the Job Training and Partnership Act and the Veterans' Job Training Act with references to the Workforce Investment Act of 1998. Authorizes the Secretary to make grants or contract with entities which agree to provide employment and training services for veterans, requiring such grants or contracts to be awarded on a competitive basis. Outlines requirements for entities providing services under the program. Provides grant terms, conditions, and limitations. Directs the Secretary to make available necessary funds to support the veterans' case managers and veterans' employment facilitators designated above. Outlines veterans' services required to be performed by such managers and facilitators. Includes within a study to be conducted by the Secretary concerning unemployment among certain veterans those veterans who served on active duty after the Vietnam era who did or did not serve in a campaign or expedition for which a campaign badge has been authorized. Directs the Secretary of Labor to resolve certain discrepancies regarding the number of veterans who use State employment services, and to report to the appropriate congressional committees. (Sec. 202) Directs the Secretary to require that performance measurements for the veterans' vocational rehabilitation program focus on specified outcome measures, including those who actually enter employment. Requires all case management and employment services under such program to be provided exclusively by Department of Veterans Affairs (Department) personnel or by a veterans' case manager. Makes this section effective on October 1, 2000. (Sec. 203) Authorizes appropriations to the Department of Defense (DOD) for a program under which the Secretary of Labor furnishes counseling and other employment and training assistance to military personnel being separated from active duty, and the spouses of such members. Requires appropriations increases for FY 2000 and each succeeding fiscal year based on Consumer Price Index increases. (Sec. 204) Provides deadlines for the commencement of preseparation counseling for military personnel prior to their retirement, discharge, or release from duty. Requires a member to be considered involuntarily separated, for purposes of such benefits, if the member is being discharged or released as the result of a force- management reduction. (Sec. 206) Requires appropriate support from the Secretary to the Secretary of Labor with respect to employment, training, and other transitional assistance provided to separated military personnel. (Sec. 207) Provides a priority in the provision of veterans' employment, training, or related services for disabled veterans, veterans with employment barriers, and veterans separated from active duty for less than four years. (Sec. 208) Establishes within the executive branch the Veterans' Employment Network to: (1) raise employer awareness of the advantages of hiring separating and recently separated servicemembers and veterans; (2) facilitate the employment of such individuals through national electronic labor exchanges; and (3) foster, and facilitate the coordination of, Federal, State, and local governmental programs marketing the employment of such individuals. Authorizes appropriations for FY 2000 and thereafter. (Sec. 209) Directs the Secretary of Labor to design, establish, and maintain on the Internet an electronic site to be known as the Veterans and Servicemembers Internet Site which shall match veterans and servicemembers with prospective employers. Requires the site to be publicized to prospective employers, veterans, and military and veterans' associations. (Sec. 210) Amends Federal employment provisions to: (1) eliminate the reduction in retired pay for officers who become federally employed after such retirement, in the case of officers who become eligible to begin receiving such retired pay after December 31, 1999; (2) repeal a provision limiting post-retirement employment of retired military personnel within DOD; (3) provide that, for purposes of maximum age entry limitations for Federal fire fighters and law enforcement officers, a veteran's actual age shall be considered decreased by the period of active military duty served; and (4) authorize the accrual of annual leave with pay for Federal employees who are Vietnam era veterans. (Sec. 214) Requires any solicitation issued by the Departments of Defense, Labor, or Veterans Affairs for the procurement of real or personal property or nonpersonal services to require each offeror to include: (1) a description of the offeror's program for hiring and promoting qualified eligible veterans; and (2) an affirmative commitment to hire eligible veterans as a specific percentage of the workforce. Title III: Health Care - Amends the Civilian Health and Medical Program of the Uniformed Services (CHAMPUS) to: (1) revise the fees charged for the provision of transitional health care coverage for certain former military personnel; (2) provide that such coverage shall be secondary to any other private health care plan or insurance; and (3) direct the Secretary of Defense to timely notify all persons eligible for such revised benefits. (Sec. 302) Directs the Secretaries of Defense and Veterans Affairs (the Secretaries) to: (1) jointly establish policies for the unified procurement within their respective departments of pharmaceuticals, medical and surgical supplies, and medical equipment; and (2) enter into a memorandum of understanding for implementing such policies. Provides funding. (Sec. 303) Directs the Secretaries to develop and maintain a clinically-based medications formulary for use by their respective departments. Allows the Secretaries to procure items listed on the formulary without seeking competition. (Sec. 304) Prohibits, after one year after the enactment of this Act, any medical or surgical product from being procured for either department's health care system unless the product bears a universal product number, or unless such product has been excepted from such requirement by considerations of health and safety. (Sec. 305) Directs the Secretaries to jointly: (1) establish a single solicitation for the replacement of the existing legacy medical information management systems within their departments with integrated and interoperable systems; (2) develop policies to ensure that commercially available technology is used to enhance or replace parts of such system; and (3) develop and maintain a common set of technical and data standards to facilitate data exchange between such systems. (Sec. 306) Directs the Secretaries to undertake a program to ensure public awareness of the benefits of the health-care research that their departments conduct, requiring a financial return on such research programs. (Sec. 307) Directs the Secretaries to conduct a pilot program during FY 2000 and 2001 under which hospital care and medical services authorized to be furnished by contract are furnished by contractors under contracts entered into under the TRICARE Program (a DOD managed health care program). (Sec. 308) Directs the Secretaries and the Secretary of Health and Human Services to jointly review the various forms of Federal support provided to teaching hospitals and medical schools. Directs the Secretaries to jointly review the extent and nature of the collaboration between the graduate medical programs of their departments and to take necessary action to achieve opportunities for greater collaboration. (Sec. 309) Amends the Homeless Veterans Comprehensive Service Programs Act of 1992 to authorize appropriations for FY 2000 for the Department's program for homeless veterans. Requires the Secretary to direct that a significant portion of the savings achieved by the Veterans Health Administration through the closure of acute care beds is redirected to the furnishing of community-based residential treatment to homeless veterans. Directs the Secretary to utilize current authority to enter into enhanced-use leases to provide support for such care. Amends the Stewart B. McKinney Homeless Assistance Act to extend through FY 2001 the authorization of appropriations for the homeless veterans reintegration project. Title IV: Economic Equity - Part A: Home Loan Guaranty Program - Revises the loan limits for Department-guaranteed loans made to veterans for the purchase or construction of homes. (Sec. 402) Makes permanent (currently terminates on October 27, 1999) a program providing Department-guaranteed housing loans to members and former members of the Selected Reserve. Directs the Secretary of Defense to develop and implement a system for issuing certificates to such members representing their eligibility for such loans after completion of their required duty period. (Sec. 403) Exempts from Department-guaranteed loan fee requirements a veteran who first entered active duty after the date of enactment of this Act. (Sec. 404) Directs the Secretary to conduct in selected test sites a pilot program of revised procedures in cases of veterans' defaults of Department-guaranteed loans. Prohibits conveyance to the Secretary of the property that secured such loan. Directs the Secretary to publish proposed rules for notice and comment regarding the procedures for liquidating loans and paying guaranty claims under the program. Terminates the pilot program after five years. Part B: Other Programs - Authorizes members of the armed forces serving on active duty to participate in the Thrift Savings Plan, limiting member contribution to five percent of basic pay plus any reenlistment bonus. Prohibits matching Federal contributions on behalf of such members. (Sec. 412) Establishes in the Office of the Secretary the Office of Veterans Business Assistance to provide veterans with: (1) access to information regarding services and assistance available to veterans who wish to operate small businesses and other subjects of use to such veterans; (2) assistance in gaining access to business capital; (3) management assistance; and (4) assistance in gaining access to markets for their products or services. Requires the Office to create and maintain an information clearinghouse through an Internet electronic site regarding Federal, State, local, and private sector programs of assistance to veterans and others. Amends the Small Business Act to: (1) provide a target of $10 million per fiscal year for loans to veterans' small businesses; (2) include disabled veterans' small businesses within certain Federal subcontracting goals; and (3) include veterans' and disabled veterans' small businesses within certain Federal procurement goals. Provides preliminary goals for the Departments of Defense, Labor, and Veterans Affairs for participation by veterans' small businesses in Federal prime contract and subcontract awards. Directs the Secretary, the Secretary of Labor, and the Administrator of the Small Business Administration to jointly develop and submit to the President a program of comprehensive outreach to assist veteran entrepreneurs. (Sec. 413) Terminates the Persian Gulf War period on February 28, 1993, for purposes of eligibility for veterans' benefits and assistance. Title V: Organizational Structure - Directs the Department's Under Secretary for Health and DOD's Assistant Secretary for Health Affairs to establish a unified, joint policy staff responsible for: (1) identifying opportunities to increase joint, cooperative, and coordinated operations of the health care systems of such departments and the sharing of health care resources; and (2) initiating, facilitating, and monitoring efforts to utilize such opportunities. (Sec. 502) Requires any person who is an eligible health care beneficiary of either the Department or DOD to be eligible to receive from the other department the same health care services that such beneficiary is eligible to receive from the department of which the person is a primary beneficiary. Directs the Secretaries to jointly establish policies and procedures for their respective departments to furnish health care to beneficiaries of the other department. (Sec. 503) Directs the Secretaries to jointly enter into an agreement with an independent entity for the study of the physical infrastructure, the organizational structures, and the operations of the health care systems of the Departments of Defense and Veterans Affairs. (Sec. 504) Directs the Secretaries to: (1) review the geographic boundaries of the administrative structures of the field operations of their respective health care systems; and (2) take such action to make such boundaries congruent, except where doing so would interfere with the efficient furnishing of quality health care services. (Sec. 505) Directs the Secretary of Defense, at the time of the award or extension of TRICARE contracts, to recognize as military treatment facility equivalents within the geographic areas covered under such contracts Department of Veterans Affairs health care facilities that: (1) agree to furnish health care services to DOD beneficiaries at or below the prices than non-government facilities would charge; (2) are capable of furnishing care of acceptable quality; and (3) certify that they are able to provide such services without detriment to the furnishing of care to veterans.
Bill· HRH.R. 610 (106th)referred
United States · United States Congress · 4 February 1999
Amends title XIX (Medicaid) of the Social Security Act to prohibit as the treatment of an overpayment for Medicaid-related purposes any amount recovered or paid to a State as part of comprehensive settlement or judgment reached in litigation initiated or pursued by a State against one or more manufacturers of tobacco products (recovered amounts), if (and to the extent that) the Secretary of Health and Human Services finds that specified conditions will be met, including that the State has filed a plan with the Secretary that outlines specified expenditure guidelines requiring, among other things, that at least 40 percent of recovered amounts for a fiscal year be spent on certain smoking reduction programs such as smoking cessation programs and other anti-smoking programs and activities as well as school-based education programs. Requires recovered amounts not spent for such purposes to be spent only on various specified essential public health services, including described public health monitoring, enforcing, and evaluating activities. Provides that: (1) if the Secretary determines that recovered amounts are not being spent accordingly the Secretary shall take appropriate action to offset such amounts from the amounts otherwise paid to the State under Medicaid; and (2) amounts equivalent to the reductions in payments under Medicaid that are attributable to such recoveries which are not recouped or offset because of the first paragraph of this Act shall be deposited by the Secretary in a separate fund in the Treasury for use in carrying out Federal grant- in-aid programs to reduce tobacco use among minors. Makes this Act effective with regard to amounts recovered or paid to a State before, on, or after the enactment of this Act.
Bill· HRH.R. 608 (106th)open
United States · United States Congress · 4 February 1999
Directs the Inspector General of the Department of Defense to audit purchases of military clothing and clothing-related items in excess of the micro-purchase threshold during FY 1998 by U.S. military installations located within the United States and its territories and possessions in order to determine the extent to which such installations procured such items in violation of the Buy American Act. Requires a report.
Bill· HRH.R. 570 (106th)open
United States · United States Congress · 4 February 1999
Education IRA Fairness Act of 1999 - Amends the Internal Revenue Code to extend the deadline for contributions to education individual retirement accounts for a taxable year to the due date for filing the return for the taxable year.
Bill· HRH.R. 611 (106th)referred
United States · United States Congress · 4 February 1999
Small Business Owners' Health Insurance Deductibility Act - Amends the Internal Revenue Code to increase the deduction allowed for health insurance costs for self-employed individuals to 100 percent.
Bill· HRH.R. 607 (106th)referred
United States · United States Congress · 4 February 1999
Amends the Internal Revenue Code to include distributions from publicly traded partnerships as qualifying income of regulated investment companies. Excludes such distributions from the source-based inclusion limitation applicable to other partnerships. Applies specified passive activity provisions for publicly traded partnerships to regulated investment companies.
Bill· HRH.R. 587 (106th)referred
United States · United States Congress · 4 February 1999
Vaccinate America's Children Now Act - Amends the Internal Revenue Code to reduce the tax on vaccines from 75 cents per dose to 25 cents per dose.
Bill· HRH.R. 579 (106th)referred
United States · United States Congress · 4 February 1999
Agricultural Water Conservation Act - Amends the Internal Revenue Code to allow a tax credit for water conservation system expenses, if used on farm land having an extreme drought or a water shortage and meeting other requirements. Limits the amount of the credit and allows unused credit to be carried to the succeeding taxable year. Reduces by the amount of the credit any basis increase that would otherwise occur.
Bill· HRH.R. 589 (106th)referred
United States · United States Congress · 4 February 1999
Amends the Internal Revenue Code to reduce the special deduction for the living expenses of Members of Congress from $3,000 to $1.
Bill· HRH.R. 585 (106th)referred
United States · United States Congress · 4 February 1999
Amends the Internal Revenue Code to allow the work opportunity credit against the alternative minimum tax.
Bill· HRH.R. 600 (106th)referred
United States · United States Congress · 4 February 1999
Children's Education Tax Credit Act - Amends the Internal Revenue Code to establish a tax credit (of up to $1,000) for the qualified educational expenses (tuition, attendance fees, books, supplies, equipment, but excluding meals and lodging) paid by a taxpayer for the education of each individual with respect to whom the taxpayer is allowed a deduction as a dependent. Provides for: (1) the inclusion of certain home schooling expenses; and (2) adjustments for certain scholarships. Defines "eligible educational institution" as a secondary school, an elementary school, or any private, parochial, religious, or home school providing elementary or secondary education.
Bill· HRH.R. 586 (106th)referred
United States · United States Congress · 4 February 1999
Amends the Internal Revenue Code to allow a limited credit to a taxpayer maintaining a household which includes the taxpayer's parent (or parental ancestor), spouse, or former spouse who is incapable of self-care.
Bill· HRH.R. 588 (106th)referred
United States · United States Congress · 4 February 1999
Amends the Internal Revenue Code to permit private educational institutions to maintain qualified tuition programs which are comparable to qualified State tuition programs. Revises provisions concerning distributions for qualified education expenses.
Bill· HRH.R. 580 (106th)referred
United States · United States Congress · 4 February 1999
Amends the Internal Revenue Code to apply the capital gains tax rates to capital gains of designated settlement funds.
Bill· HRH.R. 572 (106th)referred
United States · United States Congress · 4 February 1999
Charitable Integrity Restoration Act - States that nothing in the Internal Revenue Code or in any other provision of law shall be construed to permit a deduction for a transfer of money or property to a charitable organization if there is a reasonable expectation that such organization will: (1) purchase a life insurance endowment or annuity for the donor or designee; or (2) engage in any other transaction which will personally benefit such person. Treats any such disallowed deduction as an expenditure inuring for the benefit of a private individual.
Bill· SS. 364 (106th)open
United States · United States Congress · 3 February 1999
Small Business Investment Improvement Act of 1999 - Amends the Small Business Investment Act of 1958 to: (1) define "interest" for purposes of small business loans granted under the Small Business Investment Company (SBIC) program; and (2) increase the FY 1999 and 2000 funding levels for such program. Provides for the determination of an eligible small business or smaller enterprise that is not required to pay Federal income tax at the corporate level but that is required to pass income through to its shareholders or partners by using a specified formula to compute its after-tax income. Requires the Small Business Administration to issue SBIC guarantees and trust certificates at periodic intervals of not less than every 12 (currently, six) months.
Bill· SS. 342 (106th)open
United States · United States Congress · 3 February 1999
TABLE OF CONTENTS: Title I: Authorization of Appropriations Subtitle A: Authorizations Subtitle B: Limitations and Special Authority Title II: International Space Station Title III: Miscellaneous Provisions National Aeronautics and Space Administration Authorization Act for Fiscal Years 2000, 2001, and 2002 - Title I: Authorization of Appropriations - Subtitle A: Authorizations - Authorizes appropriations for FY 2000 through 2002 for the National Aeronautics and Space Administration (NASA) for: (1) the International Space Station; (2) launch vehicle and payload operations; (3) science, aeronautics, and technology, including a specified amount for the Experimental Program to Stimulate Competitive Research; (3) mission support; (4) the Inspector General. Subtitle B: Limitations and Special Authority - Sets forth limitations on and special authorities for the use of funds, with prior notice to the Congress: (1) for the construction of new facilities and the repair, rehabilitation, or modification of existing facilities; and (2) in excess of authorizations or for programs not funded by the Congress. Title II: International Space Station - Prohibits funds or in-kind payments from being transferred to any Russian Government entity or Russian contractor to perform work on the International Space Station which the Russian Government pledged to provide at its expense. Sets forth specified exceptions. (Sec. 201) Directs the Administrator of NASA to develop and deliver to Congress a contingency plan for the removal or replacement of each Russian Government element of the International Space Station that lies in the Station's critical path, as well as Russian space launch services. Directs the Administrator to report bimonthly, on or before December 1, 1999, and until substantial completion of the assembly of the Space Station, to Congress whether or not the Russians have performed work expected of them and necessary to complete the Space Station. Directs the President to notify Congress of the decision on whether or not to proceed with permanent replacement of the Russian Service Module, other Russian elements in the critical path of the Space Station, or Russian launch services. (Sec. 202) Limits (excluding funding and costs of the Station and space shuttle launch with respect to operations, research, and crew return activities subsequent to substantial completion of the Space Station) the total amount that may be appropriated for: (1) assembly costs of the Space Station; and (2) space shuttle launch costs in connection with Space Station assembly. Provides for increases attributable to: (1) inflation; (2) compliance with changes in Federal, State, or local laws enacted; and (3) the lack of performance or the termination of participation of any of the participating countries; and (4) the incorporation of new technologies. Requires the Administrator to provide written notices of such increases to specified congressional committees. Requires the Administrator, as part of the annual Shuttle program and Station budget request, to identify the costs for assembly and development of the Space Station. (Sec. 203) Authorizes the Administrator to reciprocally waive claims with cooperating parties under which each party agrees to be responsible for damage or loss to its property, or for losses resulting from injury or death sustained by its employees, as a result of activities related to the Space Station Program. Title III: Miscellaneous Provisions - Amends the National Aeronautics and Space Act of 1958 to require: (1) the President to submit to the Congress the annual aeronautics and space report in May (currently, January); and (2) such report to address activities on a fiscal (currently, calendar) year basis. Permits the Administrator to delay, for up to five years after development, the unrestricted public disclosure of technical data generated in the performance of experimental, developmental or research activities or programs conducted or funded by NASA if such data would have been a trade secret or commercial or financial information that is privileged or confidential under the Freedom of Information Act (FOIA) if it had been obtained from a non-Federal party. Declares that such data shall not be subject to FOIA disclosure requirements. (Sec. 302) Requires the Administrator to consider closed military installations and excess or underutilized Government facilities for meeting NASA's requirements. Encourages NASA to make the underutilized Stennis Space Center infrastructure available for launch vehicle development activities if so requested by the U.S. space launch industry and to notify the Science Committees if existing Administration authority is insufficient for this purpose. (Sec. 304) Requires the Administrator to provide notice to the Science Committees and the House and Senate Appropriations Committees on reprogramming and reorganization matters. (Sec. 305) Expresses the sense of the Congress regarding NASA assessing, correcting, and developing contingency plans for its year 2000 date-related computer problem. (Sec. 306) Amends the Unitary Wind Tunnel Plan Act of 1949 to include hypersonic wind tunnel construction within the scope of covered research and development facilities. (Sec. 307) Expresses the sense of the Congress that the Administrator should donate educationally useful Federal equipment to schools to enhance science and mathematics programs. Requires the Administrator to submit annual reports on such donations to the Congress. (Sec. 308) Amends the National Aeronautics and Space Act of 1958 to permit the Administrator to vest title in tangible personal property to a participant in a cooperative agreement if the participant's primary purpose is research or technology development. (Sec. 309) Amends the Federal Acquisition Streamlining Act of 1994 to modify the applicability and cost limits of, and extend the authority for, the NASA Mid-Range Procurement Test Program. (Sec. 310) Amends Federal law to prohibit the launch of a payload containing material for obtrusive space advertising. Requests the President to negotiate with foreign launching nations for the purpose of reaching agreements prohibiting the use of outer space for obtrusive space advertising, and expresses the sense of the Congress that the President should take action to enforce the terms of any such agreement.
Bill· SS. 359 (106th)referred
United States · United States Congress · 3 February 1999
Taxpayer Protection Lock-box Act of 1999 - Amends the Congressional Budget Act of 1974 to require the Director of the Congressional Budget Office (CBO) to maintain a Taxpayer Protection Lock-box Ledger which shall be divided into entries corresponding to the subcommittees of the Committees on Appropriations. Requires each entry to consist of three parts: (1) the House Lock-box Balance; (2) the Senate Lock-box Balance; and (3) the Joint House-Senate Lock-box Balance. Requires the CBO Director, upon the engrossment of any appropriation bill by the House of Representatives and upon the engrossment of that bill by the Senate, to credit to the applicable entry balance of that House amounts of new budget authority and outlays equal to the net amounts of reductions in new budget authority and in outlays resulting from amendments agreed to by that House to that bill. Specifies the amounts to be credited to the Joint House-Senate Lock-box Balance. (Sec. 3) Requires a running tally to be available to Members of the House of Representatives and the Senate, during the consideration of any appropriations bill, of the amendments adopted reflecting increases and decreases of budget authority in such bill as reported. (Sec. 4) Provides for the downward adjustment of: (1) allocations for the House and Senate upon the engrossment of House or Senate amendments to any appropriation bill; and (2) suballocations, whenever a such a downward adjustment is made to an allocation. (Sec. 5) Requires the CBO Director to include an up-to-date tabulation of the amounts contained in the Taxpayer Protection Lock-box Ledger and each entry in periodic reports. (Sec. 6) Requires the downward adjustment of discretionary spending limits by amounts set forth in the final regular appropriation bill for the fiscal year or joint resolution making continuing appropriations through the end of such fiscal year. Provides that such amounts shall be the sums of the Joint House-Senate Lock-box Balances for that fiscal year. (Sec. 8) Requires the Director of the Office of Management and Budget (OMB) to calculate stimulative effect (effect of stimulating savings, investment, job creation, and economic growth) by determining the amount by which actual revenues exceed specified projected levels of revenues for FY 1999 through 2009 and to estimate the amount of the excess (fiscal dividend excess) attributable to provisions of the Balanced Budget Act of 1997 reducing revenues. Provides for CBO certification of such estimates and projections or the submission of revised estimates by CBO in the case of disagreement. Authorizes the President, if the OMB Director determines that a fiscal dividend excess exists, to: (1) direct the Secretary of the Treasury to pay an amount not exceeding such excess to retire U.S. debt obligations; (2) submit a legislative proposal to the Congress for reducing taxes by the amount of excess not dedicated to deficit reduction; or (3) submit a legislative proposal to the Congress for saving social security by the amount of the excess not dedicated to deficit reduction or tax relief. Sets forth an expedited procedure for consideration of such proposals. Directs the President, if tax reductions or social security reforms are not enacted by December 31 of the year of the submission of a legislative proposal for reducing taxes, to pay an amount equal to the amount by which revenues are not reduced to deficit reduction.
Bill· SS. 343 (106th)referred
United States · United States Congress · 3 February 1999
Self-Employed Health Insurance Fairness Act of 1999 - Amends the Internal Revenue Code to allow a deduction for 100 percent of a self-employed individual's health insurance costs for himself or herself, spouse, and dependents, unless such individual participates in an employer-maintained health plan. (Current law provides for a phased-in 100 percent deduction and disallowance upon participation eligibility.)
Bill· SS. 365 (106th)referred
United States · United States Congress · 3 February 1999
Children's Health Equity Act of 1999 - Amends title XIX (Medicaid) of the Social Security Act to provide for an increased Federal medical assistance percentage for expanded coverage of certain waivered low-income children in States which: (1) have established a Medicaid applicable income level for children under age 19 that is at or above 200 percent of the poverty line; and (2) demonstrate a commitment to reach and enroll such children. Defines "waivered low-income children" as those whose family income: (1) exceeds certain minimum Medicaid-eligible levels required to be established for the age of the child; but (2) does not exceed the Medicaid applicable income level for that child. Provides for expansion of the individuals and entities which may serve as qualified entities with regard to the Medicaid presumptive eligibility option for low-income children. Limits the number of waivered low-income children for a State for FY 1998 and each succeeding fiscal year.
Bill· SS. 339 (106th)referred
United States · United States Congress · 3 February 1999
Indian Gaming Regulatory Act Amendments Act of 1999 - Amends the Indian Gaming Regulatory Act to revise definitions. Establishes (in lieu of the National Indian Gaming Commission) the Federal Indian Gaming Regulatory Commission as an independent U.S. agency. Directs the Commission to establish minimum Federal standards for background investigations, internal control systems, and licensing. Grants the Commission investigatory authority. Sets forth the regulatory framework for class II and III gaming. Directs the President to establish the Advisory Committee on Minimum Regulatory Requirements and Licensing Standards. Sets forth requirements for: (1) licensing; (2) conduct of class I, II, and III gaming on Indian lands; and (3) contract review. Sets forth civil penalty and judicial review provisions. Funds the Commission from authorized appropriations and class II and III gaming fees. Applies specified tax withholding and bank reporting requirements to Indian gaming operations. Requires the Commission to make certain law enforcement information available to State and tribal authorities.
Bill· SS. 341 (106th)referred
United States · United States Congress · 3 February 1999
Hope for Children Act - Amends the Internal Revenue Code to: (1) increase the amount allowable for qualified adoption expenses; (2) permanently extend the credit for adoption expenses; and (3) adjust the limitations on such credit for inflation.
Bill· SS. 358 (106th)referred
United States · United States Congress · 3 February 1999
Fiscal Discipline for a New Millenium Act of 1999 - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to set discretionary spending limits for FY 2001 through 2010 at the limits of new budget authority and outlays for FY 2000. Requires an affirmative vote of two-thirds (currently, three-fifths) of Members of the Senate to waive a point of order against legislation that would exceed discretionary spending limits.
Bill· SS. 360 (106th)referred
United States · United States Congress · 3 February 1999
Emergency Spending Control Act of 1999 - Directs the President to include within each annual budget submission a separate appropriation account for appropriations for emergency spending for emergency requirements that equals the annual average of emergency spending for emergency requirements in the five preceding fiscal years. Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to define "emergency requirement" as appropriations or spending for a natural disaster declared by the President. Applies this Act to fiscal years beginning with 2001.
Bill· SS. 344 (106th)referred
United States · United States Congress · 3 February 1999
Independent Contractor Simplification and Relief Act of 1999 - Amends the Internal Revenue Code to set forth criteria for determining whether a service provider and a service recipient are in an employer-employee or an independent contractor relationship. Amends the Revenue Act of 1978, as amended by the Tax Reform Act of 1986 to repeal the prohibition on treating certain technical service providers as independent contractors.
Bill· HRH.R. 542 (106th)open
United States · United States Congress · 3 February 1999
Amends the National Defense Authorization Act for Fiscal Year 1998 to reduce from 18 to 14 the number of Trident ballistic missile submarines subject to statutory limitation on retirement or dismantlement. Expresses the sense of the Congress that, if the Secretary of the Navy should reduce the number of such operational submarines from the current 18 to 14, the amount otherwise programmed for national missile defense programs for any fiscal year after such reduction should be increased by the savings derived from such reduction.
Bill· HRH.R. 533 (106th)open
United States · United States Congress · 3 February 1999
TABLE OF CONTENTS: Title I: Predisaster Hazard Mitigation Title II: Streamlining and Cost Reduction Title III: Miscellaneous Disaster Mitigation Act of 1999 - Title I: Predisaster Hazard Mitigation - Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act (the Act) to require a State, in submitting a disaster preparedness and prevention program plan prior to receiving assistance under such Act, to set forth a comprehensive and detailed State program for mitigating against emergencies and major disasters, including provisions for prioritizing mitigation measures. (Sec. 103) Authorizes the President to make grants for the costs of the development and application of floodplain mapping technologies that can be used by Federal, State, and local governments and that will likely result in substantial savings over current floodplain mapping methods. (Sec. 104) Authorizes the President to establish a program to provide financial assistance to States and local governments for undertaking predisaster hazard mitigation activities that are cost effective and substantially reduce the risk of future damage, hardship, or suffering from a major disaster. Provides, with respect to such assistance program, for: (1) minimum and maximum per-State allocation of funds; (2) criteria for granting such assistance and determining appropriate amounts; (3) State Governor recommendations of no less than five local governments to receive such assistance; (4) a requirement that at least ten percent of the amount provided in a fiscal year be furnished for activities in communities of 3,000 or fewer individuals that are economically disadvantaged; (5) a Federal cost-share limit (with a higher authorized Federal share for mitigation activities in small impoverished communities); (6) an authorization of appropriations for FY 1998 through 2000; and (7) a report from the President to the Congress evaluating implementation efforts and on a process for transferring to capable States greater responsibility for administering the program. (Sec. 105) Directs the President to establish an interagency task force to coordinate the implementation of the predisaster hazard mitigation program authorized under the Act. (Sec. 106) Increases from 15 to 20 percent the maximum contribution for hazard mitigation costs with respect to a major disaster declared after January 1, 1997. Title II: Streamlining and Cost Reduction - Directs the President to: (1) establish management cost rates for disaster preparedness and mitigation assistance grantees and subgrantees; and (2) review such rates at least every three years. (Sec. 202) Authorizes the President to make contributions to a private nonprofit facility for the repair, restoration, or replacement of such facility which is damaged or destroyed by a major disaster only if its owner or operator has applied for a disaster loan under the Small Business Act and has been determined to be ineligible for such loan. Limits the Federal share of assistance provided to 75 percent of the eligible costs of the repair, restoration, or replacement of damaged public and private facilities. Allows a State, local government, or private nonprofit facility, in lieu of repairing, restoring, or replacing such damaged facilities, to receive the Federal cost share limit and repair other facilities or construct new facilities. Authorizes the President to modify the Federal cost share if such modification is likely to reduce the total amount of assistance provided. Provides for the determination of eligible costs and the modification of such costs. Requires the President to establish an expert panel for the determination of such costs. (Sec. 203) Authorizes the President to provide financial assistance and, if necessary, direct services to disaster victims who, as a direct result of a major disaster, have necessary expenses and serious needs and are unable to meet such expenses or needs through other means. Authorizes the President to provide housing assistance to those who are displaced or whose residence is rendered uninhabitable as a result of such disaster. Includes as appropriate direct assistance the provision of other housing units. Limits the use of such units to 18 months, but allows the President to extend such period under extraordinary circumstances. Allows such assistance to include the repair or replacement of the original residence or permanent new housing construction in limited circumstances. Authorizes the provision of assistance for medical, dental, or funeral expenses and personal property, transportation, and other expenses. Limits to $25,000 the individual or household assistance amount. (Sec. 204) Repeals a provision of the Act authorizing the President to make community disaster loans following major disasters. (Sec. 205) Authorizes a State desiring to administer its own hazard mitigation assistance program to submit for the President's approval an application for the delegation of such authority, under specified criteria. (Sec. 206) Directs the President to conduct and report to the Congress on a pilot program to determine the desirability of State administration of parts of the disaster mitigation assistance program established under the Act. (Sec. 207) Directs the Comptroller General to conduct studies to: (1) estimate the reduction in Federal disaster assistance that has resulted and is likely to result from the enactment of this Act; and (2) determine the current and future expected availability of disaster insurance for public infrastructure eligible for assistance under the Act. Title III: Miscellaneous - Makes a technical correction to the short title of the Act. (Sec. 302) Excludes the Trust Territory of the Pacific Islands from the definition of a State for purposes of the Act.
Bill· HRH.R. 526 (106th)referred
United States · United States Congress · 3 February 1999
TABLE OF CONTENTS: Title I: Public Employee Pension Plans Title II: Women's Pension Equity Title III: Employer Reversions Title IV: Alternative Dispute Resolution Title V: Allowable Relief Title VI: Annual Reports Retirement Protection Act of 1999 - Title I: Public Employee Pension Plans - Sets forth annual reporting and disclosure requirements for public employee pension plans. (Sec. 102) Permits a participant or beneficiary under a public employee pension plan to bring a civil action against the plan to: (1) recover benefits due under the plan's terms, to enforce his or her rights, or to clarify rights to future benefits; (2) enjoin any act or practice which violates the plan's terms; or (3) obtain other appropriate equitable relief to enforce such terms or redress violations of them. Allows a plaintiff, in most instances, to prevail in such an action by proving the case by a preponderance of the evidence. Requires proof by clear and convincing evidence, however, if the action involves a plan under which changes in employer contributions are subject to review by a qualified review board. (Sec. 103) Prescribes the general requirements for a qualified review board to review changes in employer contributions to a public employee pension plan. (Sec. 104) Provides that this Act applies to any public employee pension plan, with specified exceptions. Title II: Women's Pension Equity - Amends the Internal Revenue Code (IRC) and the Employee Retirement Income Security Act of 1974 (ERISA) to provide for the development of a model: (1) spousal consent form for electing to waive a qualified joint and survivor annuity or a qualified preretirement survivor annuity; and (2) qualified domestic relations order. (Sec. 202) Amends the Railroad Retirement Act of 1974 to extend beyond the pensioner's death the payment of any portion of Tier II Railroad Retirement benefits to surviving former spouses pursuant to divorce, annulment, separation, or property settlement agreements, unless payment termination is otherwise required by the terms of the pertinent court decree. (Sec. 203) Amends Federal law to provide for a survivor annuity to widows, widowers, and certain former spouses of Federal employees who die after having separated from the service with title to a deferred annuity, but before attaining the age for such an annuity under the Civil Service Retirement System, on the same basis as is currently provided to certain survivors of former Members of Congress. (Sec. 204) Revises requirements concerning Federal retirement benefits subject to a court order. Title III: Employer Reversions - Amends the IRC to increase the excise tax on the reversion of qualified plan assets to an employer. (Sec. 302) Amends ERISA to direct the Secretary of Labor to report to the President and Congress on plans from which residual assets were distributed to employers (reversions). Title IV: Alternative Dispute Resolution - Amends ERISA to permit alternative dispute resolution of pension benefit claims, through arbitration, upon the request of an employee pension benefit plan participant or beneficiary. Title V: Allowable Relief - Amends ERISA to include pre-judgment interest on unpaid pension plan benefits as part of the appropriate relief for which the Secretary, or plan participant, beneficiary, or fiduciary may bring a civil action. (Sec. 501) Entitles plan participants or beneficiaries to attorney's fees and other costs of action when they prevail or substantially prevail in an action or settlement with respect to an employee pension benefit plan. (Sec. 502) Authorizes a court to award consequential damages in any case in which the plan sponsor, the plan administrator, or any other fiduciary of a pension plan acts or fails to act so as to deprive a participant or beneficiary of the full and timely payment of a benefit under the plan in violation of the terms of the plan or ERISA requirements. Title VI: Annual Reports - Amends ERISA to revise requirements for annual reports and disclosures by employee benefit plan administrators to participants. Requires such information to be written and calculated to be understood by the average plan participant, and to be sufficiently accurate and comprehensive to reasonably apprise such participants and beneficiaries of their rights and obligations under the plan.
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