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Bill· SS. 2609 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to provide that the special rule for proceeds from livestock sold on account of drought apply to livestock used for draft, breeding, dairy or sporting purposes.

United States · United States Congress · 29 June 1988

Amends the Internal Revenue Code to apply to livestock used for draft, breeding, dairy, or sporting purposes a special rule that permits a farmer or rancher who sells livestock solely because of drought conditions to elect to defer until the following year the taxation of the resulting income.

Bill· SS. 2589 (100th)referred

A bill to amend the Internal Revenue Code to restore the deduction for capital gains of individuals, to ensure that the rate of tax on long-term capital gains of individuals does not exceed 21 percent, and for other purposes.

United States · United States Congress · 29 June 1988

Amends the Internal Revenue Code to: (1) allow a noncorporate taxpayer a 25 percent income tax deduction for capital gains; and (2) decrease from 28 percent to 21 percent the maximum income tax rate applied to the capital gains of individuals.

Bill· HRH.R. 4951 (100th)open

Employee Health Benefits Improvement Act of 1988

United States · United States Congress · 29 June 1988

Employee Health Benefits Improvement Act of 1988 - Amends the Internal Revenue Code to impose an excise tax of $100 per day per employee on any nongovernmental employer that fails to offer its employees who work at least 17-1/2 hours per week coverage under a group health plan that complies with requirements prescribed in this Act. Provides exceptions in cases of failures corrected within 30 days, retroactive coverage, and under other special circumstances. Disallows an employee or employee family members from waiving coverage, except when duplicate coverage is involved. Enumerates the mandated coverage and cost limitation features to apply to employee group health plans. Requires: (1) health care benefits comparable to those covered under Medicare; and (2) maternal and infant care. Permits a $1,000 deductible with respect to an individual, $1,500 for family enrollment. Indexes these amounts beginning in 1990. Prohibits denial of coverage based on pre-existing health conditions. Sets the required employer contribution at 80 percent of plan costs. Provides special rules to govern self-insured plans. Provides for two months of continuation coverage if an employee is involuntarily terminated. States that these provisions preempt State law. Imposes an excise tax on employers in States without health care pools to provide health care for the "uninsurable." Requires the Secretary of Health and Human Services to establish in these States pools meeting criteria specified in this Act, with losses funded by employer assessments. Limits pool premiums to 150 percent of the average group policy. Permits a limited individual refundable income tax credit for premiums paid by an employee for group health coverage. Directs the Secretary of the Treasury to prescribe tables for determining the credit amount. Provides for advance credit payments by employers to employees who provide certification of eligibility. Requires taxpayers to file information returns to reflect such payments. Reduces the credit for taxpayers subject to alternative minimum tax. Indexes credit amounts beginning in 1990. Amends provisions relating to the income tax deduction for the health insurance costs of self-employed individuals to: (1) increase the allowable deduction from 25 percent to 100 percent; and (2) make the deduction permanent (under current law it will expire after tax year 1989).

Bill· HRH.R. 4925 (100th)open

College Savings Bond Act of 1988

United States · United States Congress · 28 June 1988

College Savings Bond Act of 1988 - Authorizes the Secretary of the Treasury to issue college savings bonds in the interest of encouraging long-term savings for postsecondary education. Amends the Internal Revenue Code to exclude from the gross income of an individual any interest on college savings bonds to the extent these proceeds are used to pay the qualified educational expenses (tuition, fees, books, supplies, reasonable living expenses) of the taxpayer, spouse, child, or dependent at an institution of higher education, including a postsecondary vocational school. Decreases the permissible exclusion for taxpayers having adjusted gross income above $60,000, allowing no exclusion if income exceeds $80,000.

Bill· HRH.R. 4933 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to reduce the occupational tax on small retail dealers in liquors and beer by providing that the amount of such tax shall be based on gross receipts from the sale of distilled spirits, wines, and beer.

United States · United States Congress · 28 June 1988

Amends the Internal Revenue Code to change the rate of the occupational tax on retail dealers in liquors and retail dealers in beer from a flat rate to one based on gross receipts.

Bill· HRH.R. 4929 (100th)referred

Long-Term Care Incentives Act of 1988

United States · United States Congress · 28 June 1988

Long-Term Care Incentives Act of 1988 - Amends the Internal Revenue Code to permit a tax deduction of: (1) $10,000 to any taxpayer who maintains a household in which a chronically ill Medicare-eligible family member resides; and (2) 50 percent of premiums paid for qualified long-term care insurance covering at least 12 months of necessary diagnostic, preventive, therapeutic, rehabilitative, or personal care services that are provided in a setting other than an acute care unit of a hospital.

Bill· HRH.R. 4912 (100th)referred

A bill making a special supplemental appropriation for the fiscal year ending September 30, 1988, to enhance and speed up the war on illegal drugs and for other purposes.

United States · United States Congress · 23 June 1988

Appropriates funds to the President for transfer to specified agencies and activities to enhance and speed up the war against the use of illegal drugs. Directs the President to transfer funds appropriated by this Act to various Government agencies and activities in such amounts as such agencies can use to more effectively fight the war against drugs, to treat addicts, and to cooperate with international agencies. Prohibits the use of such funds: (1) to engage in any activity prohibited by Federal laws or for which authority from the Congress was requested and denied; (2) except for purposes set forth in this Act, or under the authority of such agencies or activities authorized by law; and (3) to finance long-term or permanent facilities and equipment not primarily used for the war against drugs, other than for an interagency data system useful for other purposes. Declares that the war against illegal drugs constitutes a dire emergency. Directs that sums provided under this Act shall not be considered to be within the funding ceiling for a given function or section under any budgetary rule, resolution, or agreement previously adopted.

Bill· SS. 2543 (100th)referred

A bill to provide that certain nonprofit hospital insurers shall not be required to discount unpaid losses in computing taxable income for taxable years beginning before January 1, 1989.

United States · United States Congress · 21 June 1988

Permits qualified nonprofit hospital insurers to make an irrevocable election not to discount their unpaid losses in calculating taxable income for 1987 and 1988. Revises effective dates of relevant transitional rules of the Tax Reform Act of 1986 to reflect this change.

Resolution· HRESH.Res. 478 (100th)passed

A resolution waiving certain points of order against consideration of the bill (H.R. 4800) making appropriations for the Department of Housing and Urban Development, and for sundry independent agencies, boards, commissions, corporations, and offices for the fiscal year ending September 30, 1989, and for other purposes.

United States · United States Congress · 21 June 1988

Waives points of order against the consideration of H.R. 4800 (Department of Housing and Urban Development and sundry independent agencies appropriations).

Law· HRH.R. 4867 (100th)enacted

A bill making appropriations for the Department of Interior and related agencies for the fiscal year ending September 30, 1989, and for other purposes.

United States · United States Congress · 20 June 1988

Title I: Department of the Interior - Makes appropriations for FY 1989 within the Department of the Interior for the Bureau of Land Management for management of lands and resources, construction and access, payments in lieu of taxes, land acquisition, Oregon and California grant lands, range improvements, service charges, deposits and forfeitures, and miscellaneous trust funds. Sets forth uses and limitations of appropriations made to the Bureau of Land Management. Appropriates funds for: (1) the U.S. Fish and Wildlife Service for resource management, construction, anadromous fish, land acquisition, and the National Wildlife Refuge Fund; (2) the National Park Service for the operation of the National Park System, recreation and preservation programs, the Historic Preservation Fund, construction, land acquisition and State assistance, the John F. Kennedy Center for the Performing Arts, and the Illinois and Michigan Canal National Heritage Corridor Commission; (3) the American Revolution Bicentennial Administration; (4) the Geological Survey for surveys, investigations, and research; (5) the Minerals Management Service for leasing and royalty management; (6) the Bureau of Mines for the conduct of inquiries, technological investigations, and research of mines and minerals; (7) the Office of Surface Mining Reclamation and Enforcement for regulation and technology, and the Abandoned Mine Reclamation Fund; (8) the Bureau of Indian Affairs for the operation of Indian programs, construction, miscellaneous payments, and the Indian Loan Guaranty and Insurance Fund; (9) the Office of Territorial and International Affairs for administration, for the Trust Territory of the Pacific Islands, and for the Compact of Free Association; and (10) the Secretarial offices, including the Office of the Solicitor for salaries and expenses, the Office of Construction Management, and the Office of the Inspector General. Rescinds specified contract authority for FY 1989 with respect to the Land and Water Conservation Fund. Sets forth the uses and limitations on appropriations made available by this title. Makes such appropriations available for expenditure or transfer for the emergency reconstruction, replacement, or repair of aircraft, buildings, utilities, or other facilities or equipment damaged or destroyed by fire, flood, storm, or other unavoidable causes. Makes funds available for the suppression or emergency prevention of forest or range fires on or threatening lands under the Department of the Interior jurisdiction, for emergency rehabilitation of burned-over lands, emergency actions related to earthquakes or volcanoes, for control of grasshopper and Mormon Cricket outbreaks on lands under the jurisdiction of the Secretary of the Interior, and emergency reclamation projects. Makes appropriations available for the operation of warehouses, garages, shops, and similar facilities, wherever consolidation of activities will contribute to efficiency or economy. Makes appropriations available for the hire, maintenance, and operation of aircraft, hire of passenger motor vehicles, purchase of reprints, payment for telephone service in private residences in the field, and the payment of certain dues when authorized by the Secretary of the Interior. Makes appropriations available for uniforms or allowances. Limits the use of appropriations for services or rentals to contracts not exceeding 12 months. Prohibits the use of appropriated funds to finance the changing of the name of Mount McKinley. Makes available appropriations to provide insurance on official motor vehicles, aircraft, and boats operated by the Department of the Interior in Canada and Mexico. Prohibits the use of funds to detail any employee to an organization unless in accordance with Office of Personnel Management regulations. Prohibits the use of funds for the conduct of leasing or drilling activities on lands within the Eastern Gulf of Mexico or specified lands in Northern California. Prohibits the use of funds for the preparation for, or conduct of, pre-leasing and leasing activities of lands within a certain area of the Outer Continental Shelf off the coastline of Massachusetts or specified lands surrounding Georges Bank. Requires that oil and gas exploration or production equipment used on the Outer Continental Shelf be at least 50 percent American made as to construction and materials, except as specified. Title II: Related Agencies - Makes appropriations for FY 1989 for the Department of Agriculture for the Forest Service for forest research, State and private forestry, the National Forest System, construction, land acquisition, the Tongass Timber Supply Fund, the Range Betterment Fund, acquisition of land for national forests and to complete land exchanges, and miscellaneous trust funds. Sets forth uses and prohibitions on uses of such funds. Makes appropriations for the Department of Energy for the clean coal technology reserve (through FY 1990), fossil energy research and development, naval petroleum and oil shale reserves, energy conservation, economic regulation, emergency preparedness, the Energy Information Administration, the SPR (Strategic Petroleum Reserve), and the SPR Account. Sets forth uses and prohibitions on uses of such funds. Makes appropriations to the Department of Health and Human Services for the Indian Health Service for Indian health services and facilities. Sets forth uses and prohibitions on uses of such funds. Appropriates funds to: (1) the Department of Education for the Office of Elementary and Secondary Education for Indian education; (2) the Navajo and Hopi Relocation Commission for salaries and expenses; (3) the Institute of American Indian and Alaska Native Culture and Arts Development for salaries and expenses; (4) the Smithsonian Institution for salaries and expenses; (5) construction and improvements at the National Zoological Park; (6) restoration and renovation of buildings owned or occupied by the Smithsonian Institution; (7) construction at the Whipple Observatory; (8) salaries and expenses of the National Gallery of Art (NGA); (9) repair, restoration, and renovation of buildings of the NGA; and (10) salaries and expenses of the Woodrow Wilson International Center for Scholars. Makes appropriations for the National Foundation on the Arts and the Humanities for: (1) expenses and matching grants for the National Endowment for the Arts and the National Endowment for the Humanities; (2) the Institute of Museum Services; (3) salaries and expenses for the National Film Commission, the Commission of Fine Arts, the National Capital Arts and Cultural Affairs, the Advisory Council on Historic Preservation, the National Capital Planning Commission, the Franklin Delano Roosevelt Memorial Commission, the Pennsylvania Avenue Development Corporation (as well as for public activities and projects); and (4) the U.S. Holocaust Memorial Council. National Film Preservation Act of 1988 - Establishes the National Film Commission within the National Foundation on the Arts and the Humanities. Requires the Commission to establish standards for and make qualified films part of a National Film Registry. Authorizes appropriations for FY 1989. Amends Federal law to prohibit the public performance, distribution, sale, or lease of any theatrical motion picture in the National Film Registry: (1) if it has been materially altered, unless certain disclosures are made; or (2) if it was originally released in black and white and has been subsequently colorized. Amends Federal copyright law to require the Copyright Office, upon notification by the National Film Commission that a film is part of the National Film Registry, promptly to notify the copyright owner, the Directors Guild of America, and the Writers Guild of America of that fact. Title III: General Provisions - Limits procurement contracts for consulting services obtained through appropriations made by this Act to those contracts where expenditures are a matter of public record. Prohibits the use of appropriations by the Secretaries of Agriculture and of the Interior for the sale of unprocessed timber from Federal lands west of the 100th meridian which will be exported from the United States or which will be used as a substitute for timber from private lands which is exported by the purchaser. Prohibits the Secretaries of the Interior and Agriculture from using such funds for leasing of oil and natural gas by noncompetitive bidding on public lands within the Shawnee National Forest, Illinois. Prohibits the use of such funds for any activity that tends to promote public support for or opposition to legislative proposals on which congressional action is incomplete. Declares that no part of any appropriation contained in this Act shall remain available for obligation beyond the current fiscal year unless expressly so provided herein. Provides that none of the funds appropriated to any department or agency shall be obligated or expended to provide a personal cook, chauffeur, or other personal servants to any officer or employee of such department or agency unless otherwise provided. Provides that none of the funds appropriated in this Act shall be obligated for any aspect of the processing or issuance of permits or leases pertaining to exploration for or development of coal, oil shale, phosphate, potassium, sulphur, gilsonite, or geothermal resources on Federal lands within any component of the National Wilderness Preservation System or within any Forest Service RARE II areas recommended for wilderness designation or allocated to further planning. Prohibits the use of funds in this Act to evaluate, consider, process, or award oil, gas, or geothermal leases on Federal lands in the Mount Baker-Snoqualmie National Forest, State of Washington. Prohibits assessments from being levied against any program, budget activity, or project funded by this Act without approval by the Committees on Appropriations. Provides that employment funded by this Act shall not be subject to any personnel ceiling or other personnel restriction for permanent or other than permanent employment except as provided by law. Authorizes the Secretaries of the Interior, Agriculture, and Energy, and the Smithsonian Institution to enter into contracts with State and local governments for procurement of services in the presuppression, detection, and suppression of fires. Prohibits the use of funds for deer hunting in the Loxahatchee National Wildlife Refuge. Prohibits the use of funds to implement the proposed jurisdictional interchange program until the enactment of legislation. Requires the Forest Service and the Bureau of Land Management to develop their respective Forest Land and Resource Management Plans as quickly as possible. Authorizes the use of funds in this Act to pay forest or wildland fire fighters premium pay for their services. Limits the amount of such pay to more than a GS-15 rate per year. Prohibits the use of funds in this Act for the sale of timber from giant sequoia trees which are located on National Forest System or Bureau of Land Management lands.

Bill· HRH.R. 4862 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to permit variable contracts to be invested in government securities.

United States · United States Congress · 20 June 1988

Amends the Internal Revenue Code to provide that, in cases of securities issued or guaranteed by the U.S. Government, each independent agency shall be treated as a separate issuer for purposes of the diversification test applied in connection with variable contracts based on segregated asset accounts of life insurance companies.

Bill· SS. 2534 (100th)referred

College Savings Bond Act of 1988

United States · United States Congress · 17 June 1988

College Savings Bond Act of 1988 - Authorizes the Secretary of the Treasury to issue college savings bonds in the interest of encouraging long-term savings for postsecondary education. Amends the Internal Revenue Code to exclude from the gross income of an individual any interest on college savings bonds to the extent these proceeds are used to pay the qualified educational expenses (tuition, fees, books, supplies, reasonable living expenses) of the taxpayer, spouse, child, or dependent at an institution of higher education, including a postsecondary vocational school. Decreases the permissible exclusion for taxpayers having adjusted gross income above $60,000, allowing no exclusion if income exceeds $80,000.

Bill· HRH.R. 4846 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to provide an income tax credit for expenses incurred by an individual taxpayer for the purchase of television subtitle equipment to be used by a hearing-impaired individual.

United States · United States Congress · 16 June 1988

Amends the Internal Revenue Code to allow a taxpayer a nonrefundable 50 percent income tax credit, to a limit of $250, for costs of television subtitle equipment for use by a hearing-impaired dependent.

Bill· HRH.R. 4825 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to revise the export financing exception to the separate application of the foreign tax credit limitation to financial services income.

United States · United States Congress · 15 June 1988

Amends Internal Revenue Code provisions relating to the export financing exception to the separate application of the foreign tax credit limitation to financial services income. Permits a taxpayer predominantly engaged in the active business of providing financial services to treat any interest derived from export financing as overall limitation income for foreign tax credit calculation purposes. (Under current law there is a special limitation for financial services income.) Revises the definition of "export financing interest" to include (and thus defer from taxation) interest derived from financing the sale for export of any qualified property manufactured, produced, grown, or extracted in the United States. (Current law applies to the same properties, but only if produced by the taxpayer or a related person.) Applies this amendment expressly to Export-Import Bank loans.

Bill· HRH.R. 4802 (100th)referred

A bill to deny discretionary project funds to States that voluntarily reduced the period of availability of interstate highway construction funds for any fiscal year.

United States · United States Congress · 14 June 1988

Amends Federal law relating to Interstate highway construction funds to provide that any State which voluntarily reduces the period of availability of apportioned funds for any fiscal year shall be ineligible to receive funds for the succeeding fiscal year.

Bill· HRH.R. 4812 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to provide that a waiver under an interest rate adjustment clause on a small issue bond shall not be treated as resulting in a new issue for purposes of determining deductibility of interest by a financial institution.

United States · United States Congress · 14 June 1988

Amends the Internal Revenue Code to provide that a waiver under an interest rate adjustment clause in connection with tax-exempt bonds issued before August 8, 1986, shall not be treated as resulting in a new issue for purposes of determining the deductibility of interest by a financial institution.

Bill· SS. 2501 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to allow periods of out-of-residence care to qualify for the principal residence use requirements of the one-time capital gain exclusion for taxpayers who have attained age 55.

United States · United States Congress · 13 June 1988

Amends the Internal Revenue Code to permit a taxpayer aged 55 or older to qualify for the one-time income tax exclusion of gain from the sale of a principal residence even if physical or mental incapacity has necessitated the taxpayer's leaving the relevant property to be cared for in a health care facility or in a relative's home.

Bill· HRH.R. 4790 (100th)open

College Savings Bond Act of 1988

United States · United States Congress · 10 June 1988

College Savings Bond Act of 1988 - Authorizes the Secretary of the Treasury to issue college savings bonds in the interest of encouraging long-term savings for postsecondary education. Amends the Internal Revenue Code to exclude from the gross income of an individual any interest on college savings bonds to the extent these proceeds are used to pay the qualified educational expenses (tuition, fees, books, supplies, reasonable living expenses) of the taxpayer, spouse, child, or dependent at an institution of higher education, including a postsecondary vocational school. Decreases the permissible exclusion for taxpayers having adjusted gross income above $60,000, allowing no exclusion if income exceeds $80,000.

Resolution· HRESH.Res. 469 (100th)passed

A resolution waiving certain points of order against consideration of the bill (H.R. 4775) making appropriations for the Treasury Department, the United States Postal Service, the Executive Office of the President, and certain Independent Agencies, for the fiscal year ending September 30, 1989, and for other purposes.

United States · United States Congress · 10 June 1988

Waives points of order against the consideration of H.R. 4775 (Department of the Treasury, United States Postal Service, Executive Office of the President, and independent agencies appropriations).

Bill· SS. 2484 (100th)open

Research and Experimental Credit Extension and Reform Act of 1988

United States · United States Congress · 8 June 1988

Research and Experimental Credit Extension and Reform Act of 1988 - Amends the Internal Revenue Code to make permanent the income tax credit for qualified research expenditures by repealing the provisions that would terminate the credit for expenses incurred or paid after 1988. Revises the method for computing: (1) base period research expenses, adding a factor reflecting the gross national product growth rate; and (2) the tax credit, adding an alternative computation component. Applies the credit to in-house research expenses that the taxpayer pays or incurs for the principal purpose of using the research results in the active conduct of a future trade or business.

Bill· HRH.R. 4760 (100th)referred

Homeless Family Relief Incentive Act of 1988

United States · United States Congress · 8 June 1988

Homeless Family Relief Incentive Act of 1988 - Amends the Internal Revenue Code to permit an income tax deduction in connection with the charitable contribution of a leasehold interest in a dwelling that the recipient organization will use to house a homeless family for one year or less. Prescribes administrative details relating to the property and its valuation.

Bill· SS. 2480 (100th)referred

Public and Tax-Exempt Employees Deferred Compensation Act of 1988

United States · United States Congress · 7 June 1988

Public and Tax-Exempt Employees Deferred Compensation Act of 1988 - Amends Internal Revenue Code accounting rules governing the year of inclusion of compensation deferred under qualified plans of State and local governments and of private tax-exempt organizations. Declares the rules to be inapplicable to both nonelective deferred compensation and basic employee benefits, including bona fide vacation plans, sick leave plans, sabbatical leave, and similar benefits.

Bill· HRH.R. 4740 (100th)referred

Smoking Cost Recovery and Education Tax Act of 1988

United States · United States Congress · 3 June 1988

Smoking Cost Recovery and Education Tax Act of 1988 - Amends the Internal Revenue Code to increase the excise tax on cigarettes from: (1) $8 to $20.50 per thousand for small cigarettes; and (2) $16.80 to $43.05 per thousand for large cigarettes. Establishes in the Treasury the Smoking Cost Recovery and Education Trust Fund, to be available to finance educational programs (including paid advertising) concerning the hazards of cigarette smoking, with emphasis on discouraging smoking by youth. Appropriates to the Fund ten percent of the tobacco tax revenue generated by this Act's rate increase. Directs the Secretary of the Treasury to conduct an ongoing study and to report biennially to specified congressional committees on: (1) the effects of smoking on health care costs; and (2) the incidence of cigarette smoking by youth, including the relationship between cigarette tax rates and youth smoking.

Bill· HRH.R. 4728 (100th)referred

A bill making special supplemental appropriations to enhance and speed up the war on illegal drugs for Fiscal Year 1988.

United States · United States Congress · 2 June 1988

Appropriates funds for a special fund to be managed by a coordinator of the war against illegal drugs. Specifies that such Illegal Drug Coordinator shall be an official appointed by the President who, at the time of appointment, holds an office which required confirmation by the U.S. Senate. Directs the Coordinator to transfer such funds to various Government agencies and activities to more effectively fight the war against the production, distribution, and use of illegal drugs, for treatment of addicts, or to cooperate with international agencies for such purposes. Increases personnel ceilings for each agency to the extent necessary to fulfill this Act's purposes. Prohibits the use of appropriated funds to finance long-term or permanent facilities and equipment not primarily used for the war against drugs, other than for an interagency data system. Specifies some of the departments, agencies, and activities to which sums may be transferred. Declares that the war against illegal drugs constitutes a dire emergency. Directs that sums provided under this Act shall not be considered to be within the funding ceiling for a given function or section under any budgetary rule, resolution, or agreement heretofore adopted.

Bill· HRH.R. 4730 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to provide that no deduction shall be allowed for personal income taxes paid to a State (or political subdivision thereof) which taxes nonresidents on income derived from certain Federal areas.

United States · United States Congress · 2 June 1988

Amends the Internal Revenue Code to disallow an income tax deduction for personal income taxes paid to any State that taxes residents of adjacent States on income from activities performed at Fort Campbell in Kentucky and Tennessee or the Portsmouth Naval Shipyard in Maine and New Hampshire.

Bill· SS. 2438 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to provide that the time for the payment of the manufacturers' excise tax on bows, arrows and accessories will be the same as the time for payment of the excise tax on sport fishing equipment.

United States · United States Congress · 26 May 1988

Amends the Internal Revenue Code to provide that the manufacturers excise tax on bows, arrows, and related accessories shall be due and payable on the date for filing the appropriate return. (This provision corresponds to the treatment of sport fishing equipment under current law.)

Bill· HRH.R. 4710 (100th)referred

Department of Justice Appropriation Authorization Act, Fiscal Years 1989 and 1990

United States · United States Congress · 26 May 1988

Department of Justice Appropriation Authorization Act, Fiscal Years 1989 and 1990 - Title I: Authorization of Appropriations - Authorizes appropriations for FY 1989 and 1990 to the Department of Justice (DOJ) for: (1) general administration; (2) the U.S. Parole Commission; (3) general legal activities, including sums for the investigation and prosecution of denaturalization and deportation cases involving alleged Nazi war criminals; (4) the Antitrust Division; (5) the Foreign Claims Settlement Commission of the United States; (6) the U.S. Marshals Service; (7) the support of U.S. prisoners in non-Federal institutions; (8) fees and expenses of witnesses; (9) the Community Relations Service; (10) U.S. Attorneys; (11) the United States Trustee System Fund; (12) the Assets Forfeiture Fund; (13) the Federal Bureau of Investigation (FBI); (14) the Drug Enforcement Administration (DEA); (15) the Immigration and Naturalization Service (INS); and (16) the Federal Prison System. Allows the use of certain funds for official reception and representation expenses. Authorizes for FY 1989 and 1990 sums necessary for increases in salary, pay, employee benefits, and other nondiscretionary costs. Provides for requests for additional funds by the Attorney General for FY 1990. Title II: General Authority for Fiscal Years 1989 and 1990 - Authorizes the use of appropriated funds for: (1) travel expenses; (2) construction of law enforcement facilities and equipment; (3) the lease or purchase of motor vehicles; (4) the purchase of firearms and ammunition; (5) the lease of real estate for conducting surveillance or collecting foreign intelligence or counterintelligence; (6) the acquisition, maintenance, and operation of aircraft; (7) miscellaneous and emergency expenses; (8) official reception and representation expenses; (9) meetings; (10) training of foreign law enforcement personnel; (11) services of consultants and translators; (12) the payment of rewards; (13) insurance; (14) benefits for employees serving overseas; and (15) assistance with respect to Cuban and Haitian entrants. Provides guidelines for the use of appropriations by the Attorney General for: (1) the FBI; (2) the DEA; (3) the INS; (4) the Bureau of Prisons; and (5) the U.S. Marshals Service. Authorizes the Foreign Claims Settlement Commission to hire passenger motor vehicles, purchase insurance, and advance funds, employ aliens, and acquire living quarters abroad. Authorizes the United States Parole Commission and the Federal Prison Industries, Incorporated, to hire passenger motor vehicles, and authorizes the latter corporation to make certain expenditures and contracts. Requires the Attorney General to submit reports in FY 1989 and 1990 to certain congressional committees regarding all training of foreign law enforcement personnel conducted by the DOJ with funds authorized to be appropriated by this Act, specifying the number, by country, of such personnel, the agencies to which they were assigned in their home countries, the training locations, and the nature and extent of training. Specifies authorized uses of sums appropriated for FBI and DEA undercover investigative operations. Directs the FBI and DEA to conduct a detailed financial audit of each undercover investigative operation which is closed in FY 1989 or 1990, submit the audit results to the Attorney General, and submit a report to the Congress. Directs the FBI and the DEA to submit annual reports to the Congress providing specified information concerning the number, by programs, of undercover investigative operations pending, commenced, and closed over a one-year period, and the results of such operations. Requires periodic evaluations by the Attorney General of the overall efficiency and effectiveness of DOJ programs and annual specific program evaluations of selected subordinate organizations' programs, as determined by the priorities set either by the Congress or the Attorney General. Sets forth requirements for reprogramming of funds following written notification to the Congress. Requires a report to the Congress whenever, in FY 1989 or 1990, the Attorney General determines that the DOJ will contest, or refrain from defending, any provision of law enacted by the Congress in any proceeding because the position of the DOJ is that such provision is unconstitutional. Provides that in any proceeding in which the Attorney General (or any other DOJ officer on his authority) makes such a determination, any DOJ officer or employee makes such a decision, or the Attorney General determines that the DOJ will bring, or authorizes the bringing of, an action contesting the validity of any provision of law enacted by the Congress, the Attorney General shall not proceed in the name of the United States. Requires that such representation be in the name of the agency or department on whose behalf the Attorney General appears, or if he appears on behalf of the President, in the name of the President. Prohibits the use of funds appropriated under this Act to: (1) overturn or alter the per se prohibition against resale price maintenance in effect under Federal antitrust laws; (2) contract for the general management or overall operation of a penal or correctional institution; and (3) administer, or require that any individual take, a polygraph examination, unless administered in connection with an investigation of a specific incident involving a violation of law.

Bill· HRH.R. 4707 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to provide that the passive loss limitation shall not apply to deductions allowable for cash out-of-pocket expenses for taxes, interest, and trade or business expenses in connection with rental real estate activities in which the taxpayer actively or materially participates.

United States · United States Congress · 26 May 1988

Amends the Internal Revenue Code to exclude deductions for business expenses, interest on indebtedness, and taxes from calculations to determine the passive loss limitation in connection with rental real estate activity in which a noncorporate taxpayer actively or materially participates.

Resolution· HRESH.Res. 461 (100th)passed

A resolution waiving certain points of order against the conference report on the concurrent resolution (H. Con. Res. 268) setting forth the congressional budget for the United States Government for the fiscal years 1989, 1990, and 1991 and against the consideration of such conference report.

United States · United States Congress · 25 May 1988

Waives points of order against the conference report on H. Con. Res. 268 (congressional budget) and against its consideration.

Resolution· HRESH.Res. 456 (100th)passed

A resolution providing for the consideration of the bill (H.R. 4387) to authorize appropriations for fiscal year 1989 for intelligence and intelligence-related activities of the United States Government, for the Intelligence Community Staff, for the Central Intelligence Agency Retirement and Disability System, and for other purposes.

United States · United States Congress · 24 May 1988

Sets forth the rule for the consideration of H.R. 4387 (intelligence services funding).

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