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Bill· HRH.R. 5803 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that under certain circumstances married individuals shall be taxed as though they file a single joint return, although one or both spouses file a separate return.

United States · United States Congress · 7 June 1984

Amends the Internal Revenue Code to provide that a married individual who resides in the same or a separate household from such individual's spouse, and who files a separate return, may elect to have the Secretary of the Treasury recompute the taxes of such individual and such individual's spouse as though they were filing a single joint return. Provides that the amount of any reduction in tax as a result of such computation shall be paid (without interest) to such individual and such individual's spouse in the same proportion that each individual's taxable income bears to the aggregate taxable income.

Bill· HRH.R. 5780 (98th)referred

A bill to amend the National Science Foundation Act of 1950 to authorize appropriations for fiscal years 1985, 1986, and 1987 for agricultural research, and for other purposes.

United States · United States Congress · 6 June 1984

Amends the National Science Foundation Act of 1950 to authorize FY 1985 through 1987 appropriations for agricultural research in the fields of forestry, animal productivity, soil and water, human nutrition, and new crop strain development. Authorizes the National Science Foundation to carry out such research through competitive grants to State agricultural experiment stations, universities, research organizations, Federal agencies, and private individuals or corporations. Amends the National Agricultural Research, Extension, and Teaching Policy Act of 1977 to include among the Joint Council on Food and Agricultural Sciences' responsibilities the development of guidelines for the Foundation to use in making such grants.

Bill· HRH.R. 5743 (98th)open

A bill making appropriations for Agriculture, Rural Development, and Related Agencies programs for the fiscal year ending September 30, 1985, and for other purposes.

United States · United States Congress · 30 May 1984

Title I: Agricultural Programs - Appropriates funds for FY 1985 for the following programs and services: (1) Office of the Secretary of Agriculture; (2) standard level user charges; (3) advisory committees; (4) departmental administration; (5) Office of Governmental and Public Affairs; (6) Office of Congressional Affairs; (7) Office of the Inspector General; (8) Office of the General Counsel; (9) Federal Grain Inspection Service (with limitations on administrative expenses); (10) Agricultural Research Service (including scientific activities overseas); (11) Cooperative State Research Service; (12) Extension Service; (13) National Agricultural Library; (14) Animal and Plant Health Inspection Service; (15) Food Safety and Inspection Service; (16) Economic Research Service; (17) Statistical Reporting Service; (18) Agricultural Cooperative Service; (19) World Agricultural Outlook Board; (20) Agricultural Marketing Service (with limitations on administrative expenses); (21) Packers and Stockyards Administration; (22) Agricultural Stabilization and Conservation Service (including the dairy indemnity program); and (23) Office of Transportation. Authorizes specified amounts to be transferred from the Commodity Credit Corporation to support the General Sales Manager in expanding commodity sales abroad. Authorizes the Federal Crop Insurance Corporation and the Commodity Credit Corporation to make expenditures, within specified limits, to carry out their respective programs. Title II: Rural Development Programs - Appropriates funds for rural development assistance as follows: (1) Office of Rural Development Policy; (2) Farmers Home Administration; (3) Rural Electrification Administration; (4) Soil Conservation Service; and (5) Agricultural Stabilization and Conservation Service. Title III: Domestic Food Programs - Appropriates funds for programs of the Food and Nutrition Service, including the food stamp program. Title IV: International Programs - Appropriates funds for: (1) the Foreign Agricultural Service; (2) Public Law 480 (financing the sale of agricultural commodities for convertible foreign currencies); and (3) the Office of International Cooperation and Development. Title V: Related Agencies - Appropriates funds for: (1) the Food and Drug Administration; (2) the Commodity Futures Trading Commission; and (3) the Farm Credit Administration (with limitations on administrative expenses). Title VI: General Provisions - Limits the expenditure of specified appropriations made by this Act. Prohibits the use of funds for the production of marihuana or other prohibited drug-producing plants for illegal use. Limits the amount of transfers to the Working Capital Fund for the purpose of accumulating growth capital for data services and National Finance Center operations. Prohibits the use of funds to implement, administer, or enforce any regulation which has been disapproved pursuant to any resolution of disapproval. Provides that the certificates of beneficial ownership sold by the Farmers Home Administration in connection with specified insurance funds shall not be less than 75 percent of the value of loans closed during the fiscal year. Prohibits the use of funds to carry out any activity related to phasing out the Resource Conservation and Development Program. Prohibits the use of funds to prevent or interfere with the right and obligation of the Commodity Credit Corporation to sell surplus agricultural commodities in world trade at competitive prices. Authorizes the provision of specified commodities to individuals in cases of hardship. Prohibits the payment of any funds out of the Treasury to any private individual or corporation in satisfaction of a loan guarantee entered into by a Federal agency or corporation with respect to loans made and credits extended to the Polish People's Republic, unless: (1) the Republic has been declared to be in default of its debt to such individual or corporation; or (2) the President has provided a monthly written report to specified congressional leaders justifying any such payments during the previous month. Directs the Secretary of Agriculture to initiate construction on not less than 20 new projects under the Watershed Protection and Flood Prevention Act and not less than five new projects under the Flood Control Act. Prohibits appropriations under any Act from being used to relocate the Hawaii State Office of the Farmers Home Administration from Hilo, Hawaii, to Honolulu, Hawaii. Exempts Department of Agriculture veterinarians from certain personal service contract restrictions. Prohibits employee reductions below specified levels for the Farmers Home Administration, the Agricultural Stabilization and Conservation Service, and the Soil Conservation Service. Sets aside specified amounts of rural housing funds for low-income and very low-income borrowers. Permits low-income fund transfers to very low-income funds as the Secretary determines appropriate. Directs the Secretary to accept payment of unpaid principal and interest as full settlement of a a borrower's liability in case of a disaster loss.

Bill· SS. 2713 (98th)open

Intelligence Authorization Act for Fiscal Year 1985

United States · United States Congress · 24 May 1984

Intelligence Authorization Act for Fiscal Year 1985 - Title I: Intelligence Activities - Authorizes appropriations for FY 1985 for intelligence and intelligence-related activities in specified departments and agencies of the U.S. Government, including the Central Intelligence Agency (Agency) and the Department of Defense. Requires the Director of Central Intelligence or the Secretary of Defense to notify the appropriate congressional committees of any intent to spend funds other than as specifically authorized. Prohibits reprogramming or fund transfers except in restricted circumstances. Provides that the authorization of appropriations shall not constitute authority for the conduct of any intelligence activity not otherwise authorized by the Constitution or laws of the United States. Authorizes the Director of Central Intelligence to employ civilian personnel in excess of the ceiling for such personnel when necessary to the performance of important intelligence functions. Requires notice to the appropriate congressional committees whenever such authority is exercised. Title II: Intelligence Community Staff - Authorizes appropriations for Intelligence Community Staff for FY 1985. Establishes an end strength ceiling of 211 full-time Intelligence Community Staff employees. Title III: Central Intelligence Agency Retirement and Disability System - Authorizes appropriations for FY 1985 for the Central Intelligence Agency Retirement and Disability Fund. Title IV: Administrative Provisions Relating to Intelligence Agencies - Transfers to the Director of Central Intelligence from the Administrator of General Services authority to protect Agency facilities, property, and personnel. Title V: Defense Intelligence Agency Personnel Management Improvements - Revises certain management policies regarding civilian personnel within the Defense Intelligence Agency (including hiring and compensation). Exempts the Defense Intelligence Agency from civil service laws. Permits the Defense Intelligence Agency to withhold disclosure of information on its organization, function or personnel except for information required by the National Security Act of 1947. Authorizes the Secretary of Defense to terminate employment of any civilian officer or employee when it is in the interest of the United States. Title VI: Representation Counterintelligence and Official Representation - Expresses the sense of the Congress that the numbers, status, privileges and immunities within the United States of official representatives of any foreign government engaged in intelligence activities harmful to U.S. security should not exceed the respective numbers, status, privileges and immunities within such country of official representatives of the United States. Makes the President responsible for action to achieve this goal with respect to the number of persons granted diplomatic status. Provides for annual reports by the President to the appropriate congressional committees on the actions taken to implement these objectives. Title VII: General Provisions - Allows increases in employee benefits as authorized by law.

Bill· HRH.R. 5723 (98th)referred

A bill to exempt employees aged 65 or over, the employers of such employees with respect to such employment, and self-employed individuals aged 65 or over from the employment taxes imposed for hospital insurance under part A of the Medicare program.

United States · United States Congress · 24 May 1984

Amends the Internal Revenue Code to exempt from the employment taxes imposed for hospital insurance under part A (Hospital Insurance) of title XVIII (Medicare) of the Social Security Act: (1) employees aged 65 or over; (2) the employers of such employees with respect to such employment; and (3) self-employed individuals aged 65 or over.

Bill· HRH.R. 5727 (98th)referred

A bill to decrease the rates of taxes imposed on fuels containing alcohol from existing rates through 1987, to provide annual increases in the rates of such taxes beginning in 1988 until the existing rates of such taxes are reached, to increase the rate of tax imposed on leaded gasoline, and for other purposes.

United States · United States Congress · 24 May 1984

Amends the Internal Revenue Code to reduce the excise tax on gasoline, diesel fuel, and special motor fuels containing alcohol from four cents to one cent per gallon through 1987. Increases such tax to: (1) two cents in 1988; (2) three cents in 1989; and (3) four cents between 1990 and 1993. Increases the excise tax on leaded gasoline from nine cents to 11 cents per gallon. Revises the rules relating to the refund of floor stock excise taxes on gasoline and gasohol. Provides for a temporary increase through 1989 in the amount of the income tax credit allowed for alcohol used as a fuel. Provides for a temporary increase through 1989 in the customs duty on alcohol imported for use as a fuel.

Resolution· HRESH.Res. 511 (98th)passed

A resolution waiving certain points of order against consideration of the bill (H.R. 5713) 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, 1985, and for other purposes.

United States · United States Congress · 24 May 1984

Waives points of order against the consideration of H.R. 5713 (Department of Housing and Urban Development appropriations).

Bill· HRH.R. 5711 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to implement a flat rate tax system.

United States · United States Congress · 23 May 1984

Amends the Internal Revenue Code to provide for a flat rate tax of 19 percent on both individual and business income. Sets forth rules for the computation of individual taxable income and business taxable income. Allows for specified personal allowances in the computation of individual taxable income. Defines a "business" as any sole proprietorship, partnership, or corporation. Exempts State and local governments and certain charitable organizations from the business tax. Provides for the withholding of employee income tax.

Bill· SS. 2703 (98th)open

An original bill to amend the Environmental Quality Improvement Act of 1970 to authorize appropriations for fiscal year 1985, and for other purposes.

United States · United States Congress · 22 May 1984

Amends the Environmental Quality Improvement Act of 1970 to authorize appropriations for FY 1985 for the Office of Environmental Quality and the Council on Environmental Quality. Establishes an Office of Environmental Quality Management Fund to receive advance payments from other agencies or accounts that may be used solely to finance: (1) study contracts that are jointly sponsored by the Office and one or more other Federal agencies; and (2) Federal interagency environmental projects (including task forces) in which the Office participates. Provides that any contract or project that is to be so financed may be initiated only with the approval of the Director of the Office. Requires the Director to promulgate regulations setting forth policies and procedures for operation of the Fund.

Bill· SS. 2705 (98th)open

A bill to amend the Internal Revenue Code of 1954 to provide for the establishment of, and the deduction of contributions to, education savings accounts.

United States · United States Congress · 22 May 1984

Amends the Internal Revenue Code to allow an individual taxpayer an income tax deduction for contributions to a savings account established to pay the educational expenses (tuition, supplies, meals, and lodging) of such taxpayer or the taxpayer's child at an institution of higher education or a vocational school. Limits the amount of such deduction to $2,000 (adjusted for inflation) for an account per year. Specified that no individual may be a beneficiary of more than one account during any calendar year. Excludes from the gross income of the individual who contributed to the account any amounts: (1) used exclusively to pay the educational expenses incurred by the individual for whose benefit the account is established; or (2) transferred to a qualified State educational fund. Requires the individual for whose benefit the educational savings account was established to include the amounts distributed from an educational savings account in income over a ten year period. Exempts from taxation an educational savings account unless such account ceases to be an educational savings account. Specified penalties for the use of account funds for other than educational purposes. Requires the trustee of an educational savings account to make periodic reports to the Secretary of the Treasury. Provides that payments made by an individual to an educational savings account for the benefit of his child shall not be considered a gift of a future interest in property.

Bill· SS. 2702 (98th)open

An original bill to authorize appropriations for environmental research, development, and demonstrations for the fiscal year 1985.

United States · United States Congress · 22 May 1984

Authorizes appropriations for FY 1985 to the Environmental Protection Agency for environmental research, development, and demonstration activities relating to the following: (1) air quality under the Clean Air Act; (2) water quality under the Federal Water Pollution Control Act; (3) water supply under the Safe Drinking Water Act; (4) solid and hazardous waste under the Solid Waste Disposal Act and the Comprehensive Environmental Response, Compensation and Liability Act; (5) pesticides under the Federal Insecticide, Fungicide, and Rodenticide Act; (6) radiation under the Public Health Service Act; (7) interdisciplinary activities; (8) toxic substances under the Toxic Substances Control Act; (9) energy activities; and (10) program management and support.

Bill· SS. 2691 (98th)open

A bill to amend the Internal Revenue Code of 1954 to allow a deduction for additions to reserves for refunds of beverage container deposits.

United States · United States Congress · 18 May 1984

Amends the Internal Revenue Code to allow a wholesale distributor of beverages to deduct a reasonable addition to a reserve fund for refunds of beverage container deposits. Directs the Secretary of the Treasury to promulgate regulations which will limit the amount of the deduction allowable for the first year the taxpayer elects such procedure. Directs the Secretary to prescribe regulations as to the time and manner a taxpayer may make such election. Requires the Secretary to consent to a revocation of this election.

Law· SS. 2688 (98th)enacted

An act to authorize appropriations for fiscal year 1985 to carry out the Natural Gas Pipeline Safety Act of 1968 and the Hazardous Liquid Pipeline Safety Act of 1979, and for other purposes.

United States · United States Congress · 17 May 1984

Amends the Natural Gas Pipeline Safety Act of 1968 and the Hazardous Liquid Pipeline Safety Act of 1979 to: (1) authorize amounts to be appropriated for FY 1985 and 1986, including the State grant programs; and (2) direct the Secretary of Transportation to submit directly to Congress on April 15 of each year the annual reports required of the Secretary under each Act. (Current law requires that the reports be submitted to the President for transmittal to Congress on June 15 of each year).

Bill· HRH.R. 5678 (98th)referred

American Passbook Savings Act of 1984

United States · United States Congress · 17 May 1984

American Passbook Savings Act of 1984 - Amends the Internal Revenue Code to exclude from gross income up to $5,000 ($10,000 for joint returns) of the interest earned on a passbook savings account.

Bill· HRH.R. 5672 (98th)referred

A bill to provide that the tax exemption for the Easter Seal Society of Central California shall be treated as taking effect on the date of its incorporation.

United States · United States Congress · 17 May 1984

Provides that the exemption from Federal income tax for the Easter Seal Society of Central California, Inc., shall be treated as taking effect on January 23, 1981. Provides that contributions made to such organization shall be deemed to have been made to a tax-exempt organization and therefore deductible by the taxpayer making the contribution.

Resolution· HRESH.Res. 502 (98th)passed

A resolution providing for the consideration of the bill (H.R. 5504) to apportion funds for construction of the National System of Interstate and Defense Highways for fiscal years 1985 and 1986, to revise authorizations for mass transportation, to expand and improve the relocation assistance program, and for other purposes.

United States · United States Congress · 17 May 1984

Sets forth the rule for the consideration of H.R. 5504 (Federal aid highway, mass transportation, and relocation assistance programs).

Law· HRH.R. 5653 (98th)enacted

A bill making appropriations for energy and water development for the fiscal year ending September 30, 1985, and for other purposes.

United States · United States Congress · 15 May 1984

Title I: Department of Defense - Civil - Department of the Army - Appropriates specified sums to the Department of the Army for FY 1985 for: (1) general investigations pertaining to river and harbor, flood control, shore protection, and related projects; (2) construction of such projects, with specified amounts to be made available for the Ocean Township of Sandy Hook Reach in New Jersey, the construction of the South Williamson, Kentucky, floodwall, the construction of the West Turning Basin extension of the Canaveral Harbor, Florida, project, and the Yatesville Lake construction project; (3) emergency flood control, hurricane, and shore protection activities; (4) flood control along the Mississippi River and its tributaries, including bank stabilization measures in the Yazoo Basin; (5) general operation and maintenance of existing river and harbor, flood control, and related works; (6) general administration in the office of the Chief of Engineers and offices of the Division Engineers and activities of the Board of Engineers for Rivers and Harbors and the Coastal Engineering Research Board; and (7) expenses of attendance by military personnel at meetings, uniforms and allowances, printing of survey reports, official reception and representation expenses, and the purchase and hire of passenger motor vehicles. Prohibits the use of funds appropriated under this title to change any project which is partially constructed but not funded for construction under this title. Provides that the Secretary of the Army, acting through the Chief of Engineers: (1) shall design and construct access road improvements to the existing road from the west end of Sardis Lake to Daisy, Oklahoma; (2) shall design and construct bridges on Piney and Muddy Creeks on the Eufaula Lake Project in Oklahoma; (3) may review all previously published reports of the Chief of Engineers pertaining to shoreline erosion on the Florida coast; (4) shall deepen the waterway within the marina facility at the Harbor Beach Harbor, Michigan, project; (5) shall construct and maintain a breakwater access for recreational purposes at the Port Austin Harbor, Michigan, project; (6) shall increase the level of flood protection for Naples, Illinois, to a 100-year recurrence interval flood event; (7) shall construct the Lorean and Calloway Branches flood control projects in Hurst, Texas; and (8) shall construct the Miami Harbor project in Bay Front Park, Florida. Amends the Supplemental Appropriations Act, 1984, to require the Secretary to use general investigation funds to determine the advisability of the preservation and rehabilitation of Peoria Lake in Peoria, Illinois. Provides that flood control measures involving high levees and floodwalls in urban areas should provide for a standard project flood level of protection for Barbourville, Kentucky. Amends the Supplemental Appropriations Act, 1984, to increase the amount of funds which shall be used to restore the Corps of Engineers dredge vessel Kennedy and display it at the 1984 Louisiana World Exposition. Requires channel widening and bend easing at the Savannah Harbor, Georgia, navigation channel. Permits the use of funds appropriated to the Corps of Engineers - Civil, Operation and Maintenance, General account to establish emergency relocation sites for the various Corps of Engineers offices. Provides that subject to approval by the Appropriations Committees, funds provided under this Act may be used to establish and maintain a residence for the official use of Corps of Engineers Division Commanders in areas where housing cannot be provided. Directs the Corps of Engineers to design and construct repairs to stabilize the existing levee at York, Pennsylvania, near the city's wastewater treatment plant. Title II: Department of the Interior - Appropriates specified sums to the Bureau of Reclamation for FY 1985 for: (1) engineering and economic investigations of Federal reclamation projects and studies of water conservation and development plans and activities; (2) construction and rehabilitation of projects and transfers to the Upper Colorado River Basin Fund and to the Lower Colorado River Basin Development Fund; (3) operation and maintenance of reclamation projects and a soil and moisture conservation program on lands under the Bureau's jurisdiction; (4) loans to irrigation districts and other public agencies for construction of distribution systems on Federal reclamation projects and loans and grants to non-Federal agencies for such construction projects; (5) general administration in the offices of the Commissioner of the Bureau and in the Bureau's regional offices; and (6) the Emergency Fund. Prohibits the determination of the final discharge point for the interceptor drain for the San Luis Unit in California until a plan to minimize any detrimental effect of the San Luis drainage waters has been developed. Prohibits the use of appropriated funds under this title for construction or operation of facilities to prevent the waters of Lake Powell from entering any national monument. Makes funds available to enable the Secretary of the Interior to continue the rehabilitation of the Velarde Community Ditch Project in New Mexico. Requires that the design, construction, and operation of the Garrison Diversion Unit in North Dakota meet the United States' obligation under the Boundary Waters Treaty of 1909. Provides that no construction potentially affecting waters flowing into Canada will be undertaken. Makes appropriated funds available to the Bureau for: (1) passenger motor vehicles and aircraft; (2) payment of damage claims against the Bureau; (3) compensation of Bureau employees appointed as U.S. representatives to interstate compact negotiations; (4) experts and consultants; (5) rewards for information on property violations; (6) operation and maintenance functions; (7) preparation and dissemination of useful information; and (8) studies of recreational uses of reservoir areas and investigation and recovery of archaeological and paleontological remains in such areas. Prohibits the use of funds appropriated for operation and maintenance for the benefit of lands in an irrigation district or lands owned by any member of a water users' organization or any individual if such district, organization, or individual is in arrears for more than 12 months in the payment of charges under a contract with the United States. Makes the Department of the Interior appropriations in this title available for: (1) emergency reconstruction, replacement, or repair of aircraft, buildings, facilities, or equipment; (2) suppression or emergency prevention of forest or range fires; (3) operation of warehouses, garages, shops, and similar facilities; and (4) aircraft, passenger motor vehicles, reprints, telephone services in private residences in the field, and dues for library membership in certain societies and associations. Provides that the cost of foundation treatment, drainage, and instrumentation work at Twin Buttes Dam in Texas shall be nonreimbursable under Federal reclamation laws. Title III: Department of Energy - Appropriates specified sums for FY 1985 for Department of Energy expenses in connection with: (1) energy supply, research, and development activities; (2) uranium supply and enrichment activities; (3) general science and research activities; (4) nuclear waste disposal activities; (5) atomic energy defense activities; and (6) departmental administration. Appropriates funds for: (1) the Alaska Power Administration; (2) the Southeastern Power Administration; (3) the Southwestern Power Administration; (4) the Western Area Power Administration; and (5) the Emergency Fund of the Western Area Power Administration. Approves expenditures from the Bonneville Power Administration Fund for: (1) specified dam passages; (2) the construction of fish passage facilities; (3) the Lake Pend Oreille Kokane Hatchery; (4) the Umatilla Hatchery; and (5) official reception and representation expenses. Appropriates funds for: (1) the Federal Energy Regulatory Commission; (2) the Geothermal Resources Development Fund; and (3) motor vehicles, aircraft, uniforms, and security guard services for the Department of Energy. Prohibits the reprogramming of more than five percent of the funds appropriated for the current fiscal year for Department of Energy activities funded in this Act. Prohibits the increase or decrease of any such appropriation by more than five percent by such reprogramming. Limits the expenditure of funds for consulting services to those procurement contracts where such expenditures are a matter of public record and are available for public inspection. Prohibits the use of Department of Energy funds to compensate parties intervening in legal proceedings funded in the Department of Energy. Title IV: Independent Agencies - Appropriates funds for FY 1985 for: (1) salaries and expenses and the Federal share of expenses of the Appalachian Regional Commission; (2) Appalachian Regional Development programs; (3) expenses of the U.S. member of the Delaware River Basin Commission and payment of the U.S. share of current expenses of such Commission; (4) the U.S. share of expenses of the Interstate Commission on the Potomac River Basin; (5) salaries and expenses of the Nuclear Regulatory Commission; (6) expenses of the U.S. member of the Susquehanna River Basin Commission and the U.S. share of expenses of such Commission; and (7) the Tennessee Valley Authority Fund. Title V: General Provisions - Prohibits the obligation of funds appropriated under this Act beyond the current fiscal year unless provided in this Act. Prohibits the use of funds appropriated under this Act to: (1) compensate parties intervening in legal proceedings funded in this Act; (2) implement regulations disapproved by a resolution of disapproval; (3) implement a program of retention contracts for senior employees of the Tennessee Valley Authority; or (4) conduct studies with respect to changing the method of pricing hydroelectric power by the six Federal public power authorities or by other Government agencies. Limits the expenditure of funds under this Act for consulting services to those procurement contracts where such expenditures are a matter of public record and are available for public inspection.

Bill· HRH.R. 5663 (98th)referred

A bill to allow an investment tax credit for computerized railroad rail grinding trains owned and operated by United States persons notwithstanding the fact that such trains may be used in a country contiguous to the United States.

United States · United States Congress · 15 May 1984

Amends the Internal Revenue Code to allow an investment tax credit for computerized railroad rail grinding trains owned and operated by United States persons and leased for use on a Canadian or Mexican railroad where the income derived from such lease and operation is subject to tax.

Bill· HRH.R. 5648 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to clarify the treatment of certain taxes imposed with respect to sales of residential real property.

United States · United States Congress · 10 May 1984

Amends the Internal Revenue Code to permit the deductibility of a tax imposed with respect to the sale of real property even though the tax is imposed on an amount less than the gross receipts of the sale. Provides that a tax imposed for the sale of real property shall not be treated as a general sales tax, and therefore not deductible by the purchaser, unless the tax is separately stated.

Bill· SS. 2645 (98th)open

A bill to amend the Internal Revenue Code to provide for airline passenger consumer protection.

United States · United States Congress · 8 May 1984

Amends the Internal Revenue Code to permit air carriers who honor tickets of passengers holding tickets on a bankrupt scheduled air carrier to take a credit against the excise tax paid on air transportation in an amount necessary to reimburse the air carrier for honoring such tickets. Limits the amount of the credit to the amount that the carrier would have received if it had charged that passenger for transporting on a standby or space-available basis.

Bill· HRH.R. 5615 (98th)open

A bill to amend the Internal Revenue Code of 1954 to provide an investment tax credit of up to 20 percent of certain expenditures by the taxpayer for soil or water conservation.

United States · United States Congress · 8 May 1984

Amends the Internal Revenue Code to provide an additional ten percent investment tax credit (for a total of 20 percent) for expenditures for soil and water conservation property. Defines 'soil and water conservation property' to mean irrigation property and that portion of the basis of qualified land which is attributable to conservation improvements made by the taxpayer. Requires that the qualified land be classified as highly erodible land. Provides that soil and water conservation property does not include that portion of the basis of property which is financed by any grant from the Government. Specifies that the useful life of soil and water conservation property will be seven years. Provides that soil or water conservation property shall cease to qualify for the investment tax credit provided by this Act if the taxpayer discontinues the business of farming within five years after the date on which the property was placed in service. Provides that the amount of the tax deduction allowed under the accelerated cost recovery system for irrigation property qualified under this Act shall be determined according to a straight line method of depreciation.

Bill· HRH.R. 5564 (98th)open

A bill making supplemental appropriations for the fiscal year ending September 30, 1984, and for other purposes.

United States · United States Congress · 2 May 1984

Makes supplemental appropriations for FY 1984 to the Department of Labor for the Employment and Training Administration for training and employment services. Makes supplemental appropriations for FY 1984 to the Department of Agriculture for: (1) emergency food assistance for Africa; (2) the Farmers Home Administration for the Rural Housing Insurance Fund; and (3) the Food and Nutrition Service for child nutrition programs and the feeding program for women, infants, and children (WIC). Declares that for FY 1984 full time equivalent staff years for the Soil Conservation Service shall be not less than the FY 1983 level. Directs the Secretary of Agriculture to use authorities under the Commodity Credit Corporation Charter to finance and expand U.S. agricultural exports.

Resolution· HRESH.Res. 494 (98th)passed

A resolution providing for the consideration of the bill (H.R. 5167) to authorize appropriations for fiscal year 1985 for the Armed Forces for procurement, for research, development, test, and evaluation, for operation and maintenance, and for working capital funds, to prescribe personnel strengths for such fiscal year for the Armed Forces and for civilian employees of the Department of Defense, and for other purposes.

United States · United States Congress · 1 May 1984

Sets forth the rule for the consideration of H.R. 5167 (armed forces funding).

Bill· SS. 2606 (98th)passed

Department of Justice Appropriation Authorization Act, Fiscal Year 1985

United States · United States Congress · 30 April 1984

Department of Justice Appropriation Authorization Act, Fiscal Year 1985 - Authorizes appropriations for FY 1985 to the Department of Justice for: (1) general administration; (2) the United States Parole Commission; (3) general legal activities; (4) the Foreign Claims Settlement Commission; (5) the Antitrust Division; (6) United States attorneys and marshals; (7) support of U.S. prisoners in non-Federal institutions; (8) fees and expenses of witnesses; (9) the Community Relations Service; (10) the Presidential Commission on Organized Crime; (11) the Federal Bureau of Investigation (FBI); (12) the Drug Enforcement Administration (DEA); (13) the Immigration and Naturalization Service; and (14) the Federal Prison System. Provides general authorizations for: (1) leasing automobiles; (2) emergency expenses; (3) benefits for oversea employees; (4) official reception and representation expenses; (5) travel expenses for family members accompanying officers and employees on temporary duty or during orientation or training; (6) antiterrorism training; (7) Cuban and Haitian entrants; (7) travel advances issued to Special Agents of the Department of Justice; and (8) fees and expenses of witnesses activities. Directs the Attorney General to perform periodic evaluations of the overall efficiency and effectiveness of the Department of Justice. Authorizes the Attorney General to appropriate for the expenses necessary to host the meeting of the General Assembly of Interpol and to sponsor Interpol conferences on international crime. Authorizes the Department of Justice to accept gifts of property and to deposit them into a separate fund in the Treasury. Imposes limitations. Provides discretionary authority to the DEA to make awards from the money realized from the forfeiture of assets seized by it under any provision of the Controlled Substances Act. Requires the FBI or DEA to report annually to Congress on undercover investigative operations.

Bill· SS. 2601 (98th)open

National Science Foundation Authorization Act for Fiscal Year 1985

United States · United States Congress · 26 April 1984

National Science Foundation Authorization Act for Fiscal Year 1985 - Authorizes appropriations for the National Science Foundation for FY 1985 for the following categories: (1) mathematical and physical sciences; (2) engineering; (3) biological, behavioral, and social sciences; (4) astronomical, atmospheric, earth and ocean sciences; (5) U.S. Antarctic Program; (6) scientific, technological, and international affairs; (7) program development and management; (8) science and engineering education; and (9) advanced scientific computing. Limits the amounts of appropriations which may be expended for: (1) consultation; and (2) expenses of the Foundation incurred outside the United States. Permits the transfer of funds among the categories: (1) of up to ten percent of the amount authorized for such category; and (2) in excess of such ten percent when either 30 days have passed after specified congressional committees are notified of the proposed transfer or the chairmen of specified congressional committees write the Director of the Foundation that there is no objection to such transfer. Amends the National Science Foundation Act of 1950 to repeal: (1) the requirement that National Science Board members be notified of board meetings by registered or certified mail; (2) the prohibition against a Foundation employee registering a patent in his or her own interest which is related to the subject matter of and is made in connection with official duties; and (3) the prohibition against the Director, Deputy Director, or Assistant Director of the Foundation engaging in any other business, vocation, or employment while serving in such position. Increases the amount of money for which the Director may make contracts, grants, or other arrangements, without the Board's approval, providing certain other conditions are met. Amends the National Science Foundation Authorization Act, Fiscal Year 1978 to repeal: (1) the requirement that the Director of the National Science Foundation establish a Resource Center for Science and Engineering at an educational institution enrolling a substantial number of minority and/or low-income students; and (2) the requirement that contracting officers of the Foundation report any financial or academic affiliation with a grant applicant.

Bill· SS. 2600 (98th)referred

Fair and Simple Tax Act of 1984

United States · United States Congress · 26 April 1984

Fair and Simple Tax Act of 1984 - Title I: Reduction of Individual and Corporate Tax Rates - Subtitle A: Reduction of Rates - Amends the Internal Revenue Code to revise individual tax rates. Imposes a tax rate of 25 percent on the taxable income of every individual. Imposes a tax rate of 15 percent on corporate income which does not exceed $50,000 and a tax rate of 30 percent on corporate income exceeding $50,000. Subtitle B: Increase in Amount of Personal Exemption and Zero Bracket Amount - Increases the amount of the personal exemption to $2,000. Increases the "zero bracket amount" to $2,700 for single taxpayers and $3,500 for a joint return or surviving spouse. Provides for an annual adjustment in the "zero bracket amount" by a cost-of-living adjustment based on the Consumer Price Index. Subtitle C: Employment Income Exclusion Established - Allows an individual taxpayer to exclude 20 percent of the amount received during the taxable year by such individual as employment income. Provides that the exclusion is phased out when the individual's wages and salaries exceed the Federal Insurance Compensation Act's maximum wage base for the calendar year. Excludes all of an individual's employment income where the employment income for the taxable year is $10,000 or less ($20,000 or less in the case of a joint return). Subtitle D: Repeals Related to Reduction in Rates - Repeals provisions relating to: (1) tax tables for individuals; (2) personal service corporations; (3) special averaging rules for lump-sum distributions; (4) accumulated corporate surplus; (5) personal holding companies; (6) income averaging; and (7) graduated corporate tax rates. Applies the trust throwback rules only to amounts distributed from a foreign trust. Title II: Base Broadening - Subtitle A: Credits - Repeals the general tax credit, the investment tax credit, and the income tax credits relating to: (1) the elderly and the permanently and totally disabled; (2) investments in certain depreciable property; (3) work incentive expenses; (4) contributions to candidates for public office; (5) home purchases; (6) expenses for household and dependent care services necessary for gainful employment; (7) employment of certain new employees; (8) residential energy credit; (9) producing fuel from a nonconventional source; (10) alcohol used as fuel; (11) research activities; (12) employee stock ownership credit; and (13) clinical testing for certain drugs. Subtitle B: Exclusions - Repeals the tax exclusion for: (1) compensation for injuries or sickness; (2) amounts received under accident and health plans; (3) partial exclusion of dividends received by individuals; (4) amounts received under qualified group legal service plans; (5) qualified transportation furnished by employer; (6) dividend reinvestment in public utilities; (7) partial exclusion of interest as in effect in 1985; and (8) payments to encourage exploration, development, and mining for defense purposes. Reduces the maximum amount of the earned income credit from $5,000 to $4,000. Treats as taxable income: (1) unemployment compensation; (2) the annual increase in the cash surrender value of life insurance policies; and (3) interest on industrial development bonds and mortgage subsidy bonds. Provides that the transfer of a corporation's stock in satisfaction of indebtedness will be treated as having satisfied the indebtedness with money equal to the fair market value of the stock. Provides a limited exclusion from income for scholarships and fellowships. Amends the Merchant Marine Act to repeal the tax exemption for deposits into, and withdrawals from, a capital construction fund. Subtitle C: Deductions - Repeals the tax deductions for: (1) additional exemption for the elderly and the blind; (2) unused investment credits; (3) two-earner married couples; and (4) adoption expenses. Provides that the deduction for losses shall be limited to capital losses. Increases the floor on the deduction for medical and dental expenses from five to ten percent. Subtitle D: Adjustment to Basis; Changes in Certain Special Capital Gains Treatment Provisions - Allows an inflation adjustment, based on the gross national product deflator, to the adjusted basis of capital assets which have been held for more than one year at the time of sale or exchange solely for the purpose of determining gain or loss on such assets. Excludes from such treatment: (1) creditor's interest; (2) options; (3) net lease property in the case of the lessor; (4) preferred stock with fixed dividends; and (5) stock in small business corporations and certain foreign corporations. Allows the Secretary of the Treasury to disallow all or part of an adjustment where there was a transfer to increase the inflation adjustment or depreciation allowance. Reduces the alternative tax rate for corporations from 28 to 20 percent. Repeals the deduction for individuals for capital gains. Repeals the limitation on the deduction of capital losses by individuals. Permits the carryover of the excess of capital losses over gross income by individuals. Applies the rules for capital gains and losses only to corporations relating to: (1) sale of land with unharvested crop; (2) disposal of coal or domestic iron ore; (3) gain or loss in the case of timber, coal, or domestic iron ore; (4) distribution of property; (5) collapsible partnerships; (6) property used in the trade or business and involuntary conversions; (7) sale or exchange of patents; (8) amortization in excess of depreciation; (9) gain from sale of depreciable property between certain related taxpayers; (10) gain from dispositions of certain depreciable property; (11) gain on foreign investment company stock; (12) election by foreign investment companies to distribute income currently; (13) gain from certain sales or exchanges of stock in certain foreign corporations; (14) gain from certain sales or exchanges of patents, etc., to foreign corporations; (15) gain from disposition of certain depreciable realty; (16) gain from disposition of property used in farming where farm losses offset nonfarm income; (17) gain from disposition of farm land; (18) gain from disposition of interest in oil, gas, or geothermal property; and (19) gain from disposition of property acquired with certain cost- sharing payments. Provides a transition period of ten years beginning January 1, 1985, in which a taxpayer may elect to not apply the inflation adjustment to the basis of capital assets for purposes of determining capital gain or loss. Provides that when such election is made, 25 percent of any gain from the sale or disposition of such asset shall be excludible from gross income, or 25 percent of any loss shall not be deductible. Title III: Capital Cost Recovery - Subtitle A: Simplified Cost Recovery System for Depletable Property - Allows individuals and corporations a depletion deduction for qualified depletable property equal to an applicable percentage determined by the cost recovery tables for cost recovery property. Requires qualified depletable property be assigned to one class of recovery property. Uses the anticipated productive life of such depletable property, rather than the present class life, for making the assignment. Assigns oil, gas wells or wells drilled for any geothermal deposit to the class of three year property. Provides that these rules shall not deny any deduction allowable for loss sustained by reason of the abandonment of a nonproductive well or mine. Subtitle B: Other Changes - Repeals the income tax deductions for: (1) research and experimental expenditures; (2) soil and water conservation expenditures; (3) depreciation or amortization of improvements made by a lessee on a lessor's property; (4) expenditures by farmers for clearing land; (5) amortization of reforestation expenditures; (6) start-up expenditures; (7) intangible drilling and development costs in the case of oil and gas wells and geothermal wells; (8) percentage depletion; (9) development expenditures; and (10) deduction and recapture of certain mining exploration expenditures. Allows a ten year period for the amortization of construction period interest and taxes. Allows a deduction for circulation expenses for a newspaper, magazine, or other periodical ratably over a five-year period. Excludes amounts chargeable to a capital account from such treatment. Title IV: Miscellaneous Provisions - Subtitle A: Foreign Income - Repeals the domestic international sales corporations (DISC) provisions for taxable years beginning after December 31, 1984. Subtitle B: Other Miscellaneous Provisions - Requires farmers to compute their taxable income using the accrual method of accounting with the capitalization of preproduction expenses. Exempts taxpayers who do not have gross receipts of $1,000,000. Requires farming syndicates to use the accrual method of accounting without regard to gross receipts. Requires the recognition of the gain or loss on distributions of property by corporations. Eliminates the special bad debt reserves of financial institutions. Title V: Effective Dates - Sets forth the effective dates of the provisions of this Act.

Bill· HRH.R. 5530 (98th)open

A bill to amend the Hazardous Materials Transportation Act to authorize appropriations for fiscal year 1985 and for other purposes.

United States · United States Congress · 26 April 1984

Amends the Hazardous Materials Transportation Act to provide that commerce does not include transportation performed in a vehicle, aircraft, or vessel that is owned, operated, or controlled by a governmental entity. Removes the requirement for posting hazardous transportation exemption renewals in the Federal Register. Revises the definition of radioactive materials to provide that the term does not include material which the Secretary of Transportation determines is of such a low order of radioactivity that when transported it does not pose an unreasonable hazard to health or safety. Authorizes the Secretary to contract with a private entity for a supplemental reporting system and data center on the transportation of hazardous substances. Changes from May 1 to June 15 of each year the date for submission of the Secretary's annual report on the transportation of hazardous materials. Declares that Federal laws relating to such transportation shall not apply to any matter subject to Federal postal laws or regulations. Authorizes appropriations for FY 1985 and 1986.

Bill· HRH.R. 5533 (98th)referred

Fair and Simple Tax Act of 1984

United States · United States Congress · 26 April 1984

Fair and Simple Tax Act of 1984 - Title I: Reduction of Individual and Corporate Tax Rates - Subtitle A: Reduction of Rates - Amends the Internal Revenue Code to revise individual tax rates. Imposes a tax rate of 25 percent on the taxable income of every individual. Imposes a tax rate of 15 percent on corporate income which does not exceed $50,000 and a tax rate of 30 percent on corporate income exceeding $50,000. Subtitle B: Increase in Amount of Personal Exemption and Zero Bracket Amount - Increases the amount of the personal exemption to $2,000. Increases the "zero bracket amount" to $2,700 for single taxpayers and $3,500 for a joint return or surviving spouse. Provides for an annual adjustment in the "zero bracket amount" by a cost-of-living adjustment based on the Consumer Price Index. Subtitle C: Employment Income Exclusion Established - Allows an individual taxpayer to exclude 20 percent of the amount received during the taxable year by such individual as employment income. Provides that the exclusion is phased out when the individual's wages and salaries exceed the Federal Insurance Contributions Act maximum wage base for the calendar year. Excludes all of an individual's employment income where the employment income for the taxable year is $10,000 or less ($20,000 or less in the case of a joint return). Subtitle D: Repeals Related to Reduction in Rates - Repeals provisions relating to: (1) tax tables for individuals; (2) personal service corporations; (3) special averaging rules for lump-sum distributions; (4) accumulated corporate surplus; (5) personal holding companies; (6) income averaging; and (7) graduated corporate tax rates. Applies the trust throwback rules only to amounts distributed from a foreign trust. Title II: Base Broadening - Subtitle A: Credits - Repeals the general tax credit, the investment tax credit, and the income tax credits relating to: (1) the elderly and the permanently and totally disabled; (2) investments in certain depreciable property; (3) work incentive expenses; (4) contributions to candidates for public office; (5) home purchases; (6) expenses for household and dependent care services necessary for gainful employment; (7) employment of certain new employees; (8) residential energy credit; (9) producing fuel from a nonconventional source; (10) alcohol used as fuel; (11) research activities; (12) employee stock ownership credit; and (13) clinical testing for certain drugs. Subtitle B: Exclusions - Repeals the tax exclusion for: (1) compensation for injuries or sickness; (2) amounts received under accident and health plans; (3) partial exclusion of dividends received by individuals; (4) amounts received under qualified group legal service plans; (5) qualified transportation furnished by an employer; (6) dividend reinvestment in public utilities; (7) partial exclusion of interest as in effect in 1985; and (8) payments to encourage exploration, development, and mining for defense purposes. Reduces the maximum amount of the earned income credit from $5,000 to $4,000. Treats as taxable income: (1) unemployment compensation; (2) the annual increase in the cash surrender value of life insurance policies; and (3) interest on industrial development bonds and mortgage subsidy bonds. Provides that the transfer of a corporation's stock in satisfaction of indebtedness will be treated as having satisfied the indebtedness with money equal to the fair market value of the stock. Provides a limited exclusion from income for scholarships and fellowships. Amends the Merchant Marine Act to repeal the tax exemption for deposits into, and withdrawals from, a capital construction fund. Subtitle C: Deductions - Repeals the tax deductions for: (1) the additional exemption for the elderly and the blind; (2) unused investment credits; (3) two-earner married couples; and (4) adoption expenses. Provides that the deduction for losses shall be limited to capital losses. Increases the floor on the deduction for medical and dental expenses from five to 10 percent. Subtitle D: Adjustment to Basis; Changes in Certain Special Capital Gains Treatment Provisions - Allows an inflation adjustment, based on the gross national product deflator, to the adjusted basis of capital assets which have been held for more than one year at the time of sale or exchange solely for the purpose of determining gain or loss on such assets. Excludes from such treatment: (1) creditor's interest; (2) options; (3) net lease property in the case of the lessor; (4) preferred stock with fixed dividends; and (5) stock in small business corporations and certain foreign corporations. Allows the Secretary of the Treasury to disallow all or part of an adjustment where there was a transfer to increase the inflation adjustment or depreciation allowance. Reduces the alternative tax rate for corporations from 28 to 20 percent. Repeals the deduction for individuals for capital gains. Repeals the limitation on the deduction of capital losses by individuals. Permits the carryover of the excess of capital losses over gross income by individuals. Applies the rules for capital gains and losses only to corporations relating to: (1) the sale of land with an unharvested crop; (2) the disposal of coal or domestic iron ore; (3) the gain or loss in the case of timber, coal, or domestic iron ore; (4) the distribution of property; (5) collapsible partnerships; (6) property used in the trade or business and involuntary conversions; (7) the sale or exchange of patents; (8) amortization in excess of depreciation; (9) gain from the sale of depreciable property between certain related taxpayers; (10) gain from dispositions of certain depreciable property; (11) gain on foreign investment company stock; (12) an election by foreign investment companies to distribute income currently; (13) gain from certain sales or exchanges of stock in certain foreign corporations; (14) gain from certain sales or exchanges of patents, etc., to foreign corporations; (15) gain from disposition of certain depreciable realty; (16) gain from disposition of property used in farming where farm losses offset nonfarm income; (17) gain from disposition of farm land; (18) gain from disposition of interest in oil, gas, or geothermal property; and (19) gain from disposition of property acquired with certain cost-sharing payments. Provides a transition period of ten years beginning January 1, 1985, in which a taxpayer may elect to not apply the inflation adjustment to the basis of capital assets for purposes of determining capital gain or loss. Provides that when such election is made, 25 percent of any gain from the sale or disposition of such asset shall be excludible from gross income, or 25 percent of any loss shall not be deductible. Title III: Capital Cost Recovery - Subtitle A: Simplified Cost Recovery System for Depletable Property - Allows individuals and corporations a depletion deduction for qualified depletable property equal to an applicable percentage determined by the cost recovery tables for cost recovery property. Requires qualified depletable property be assigned to one class of recovery property. Uses the anticipated productive life of such depletable property, rather than the present class life, for making the assignment. Assigns oil, gas wells, or wells drilled for any geothermal deposit to the class of three year property. Provides that these rules shall not deny any deduction allowable for loss sustained by reason of the abandonment of a nonproductive well or mine. Subtitle B: Other Changes - Repeals the income tax deductions for: (1) research and experimental expenditures; (2) soil and water conservation expenditures; (3) depreciation or amortization of improvements made by a lessee on a lessor's property; (4) expenditures by farmers for clearing land; (5) amortization of reforestation expenditures; (6) start-up expenditures; (7) intangible drilling and development costs in the case of oil and gas wells and geothermal wells; (8) percentage depletion; (9) development expenditures; and (10) deduction and recapture of certain mining exploration expenditures. Allows a ten year period for the amortization of construction period interest and taxes. Allows a deduction for circulation expenses for a newspaper, magazine, or other periodical ratably over a five-year period. Excludes amounts chargable to a capital account from such treatment. Title IV: Miscellaneous Provisions - Subtitle A: Foreign Income - Repeals the domestic international sales corporations (DISC) provisions for taxable years beginning after December 31, 1984. Subtitle B: Other Miscellaneous Provisions - Requires farmers to compute their taxable income using the accrual method of accounting with the capitalization of preproduction expenses. Exempts taxpayers who do not have gross receipts of $1,000,000. Requires farming syndicates to use the accrual method of accounting without regard to gross receipts. Requires the recognition of the gain or loss on distributions of property by corporations. Eliminates the special bad debt reserves of financial institutions. Title V: Effective Dates - Sets forth the effective dates of the provisions of this Act.

Bill· HRH.R. 5528 (98th)referred

Department of Justice Appropriation Authorization Act, Fiscal Year 1985

United States · United States Congress · 26 April 1984

Department of Justice Appropriation Authorization Act, Fiscal Year 1985 - Authorizes appropriations for FY 1985 to the Department of Justice for: (1) general administration; (2) the United States Parole Commission; (3) general legal activities; (4) the Foreign Claims Settlement Commission; (5) the Antitrust Division; (6) United States attorneys and marshals; (7) support of U.S. prisoners in non-Federal institutions; (8) fees and expenses of witnesses; (9) the Community Relations Service; (10) the Presidential Commission on Organized Crime; (11) the Federal Bureau of Investigation (FBI); (12) the Drug Enforcement Administration (DEA); (13) the Immigration and Naturalization Service; and (14) the Federal Prison System. Provides general authorizations for: (1) leasing automobiles; (2) emergency expenses; (3) benefits for overseas employees; (4) official reception and representation expenses; (5) travel expenses for family members accompanying officers and employees on temporary duty or during orientation or training; (6) antiterrorism training; (7) Cuban and Haitian entrants; (8) travel advances issued to Special Agents of the Department of Justice; and (9) fees and expenses of witnesses' activities. Directs the Attorney General to perform periodic evaluations of the overall efficiency and effectiveness of the Department of Justice. Authorizes the Attorney General to appropriate funds for the expenses necessary to host the meeting of the General Assembly of Interpol and to sponsor Interpol conferences on international crime. Authorizes the Department of Justice to accept gifts of property and to deposit them into a separate fund in the Treasury. Imposes limitations. Provides discretionary authority to DEA to make awards from the money realized from the forfeiture of assets seized by it under any provision of the Controlled Substances Act. Requires the FBI or DEA to report annually to Congress on undercover investigative operations.

Bill· HRH.R. 5514 (98th)referred

Freedom of Education Act

United States · United States Congress · 25 April 1984

Freedom of Education Act - Amends the Internal Revenue Code to allow an income tax credit equal to 100 percent of the tuition paid by the taxpayer for the calendar year to one or more institutions of higher education, postsecondary vocational schools, secondary schools, or elementary schools for the education of an individual. Requires payments to be: (1) made during the calendar year or one month before or one month after such year; and (2) made for education furnished during such calendar year. Requires that the amount paid must be for the education of an individual who is a full-time student. Provides that amounts received as nontaxable scholarships or educational assistance shall offset the amount of tuition paid by the taxpayer dollar for dollar. Prohibits the examination of books of account, or the activities, of any school which is operated, supervised, or controlled by or in connection with a church or convention or association of churches. Provides that any institution which enrolls a student for whom a tax credit is claimed shall not be considered to be a recipient of Federal financial assistance because of the enrollment of such student.

Bill· HRH.R. 5510 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to provide a mechanism for taxpayers to designate overpayments of income tax, and to contribute other amounts, for purposes of reducing the public debt of the United States.

United States · United States Congress · 25 April 1984

Amends the Internal Revenue Code to permit a taxpayer to designate on his or her tax return that one dollar or more of any overpayment of income tax, and any cash contributions which the taxpayer includes with such return, shall be used to reduce the public debt of the United States.

Bill· HRH.R. 5506 (98th)referred

New Economic Recovery Act of 1984

United States · United States Congress · 25 April 1984

New Economic Recovery Act of 1984 - Amends the Internal Revenue Code to reduce the income tax rates on corporations as follows: (1) 12 percent of taxable income up to $50,000; (2) 24 percent of taxable income from over $50,000 to $100,000; and (3) 36 percent of taxable income over $100,000.

Resolution· SCONRESS.Con.Res. 106 (98th)passed

An original concurrent resolution setting forth the congressional budget for the United States Government for the fiscal years 1985, 1986, and 1987 and revising the congressional budget for the United States Government for the fiscal year 1984.

United States · United States Congress · 18 April 1984

Revises the concurrent resolution on the budget for FY 1984 and sets forth the first concurrent resolution on the budget for FY 1985 and the appropriate budgetary levels for FY 1986 and 1987. Recommends levels of Federal revenues of $665,400,000,000 for FY 1984, $743,700,000,000 for FY 1985, $811,000,000,000 for FY 1986, and $882,600,000,000 for FY 1987. Sets the amount by which the aggregate levels of Federal revenues should be changed at $2,400,000,000 for FY 1984, $10,700,000,000 for FY 1985, $16,100,000,000 for FY 1986, and $19,100,000,000 for FY 1987. Sets the amounts for Federal Insurance Contributions Act revenues for hospital insurance within the recommended levels of Federal revenues at $39,900,000,000 for FY 1984, $45,600,000,000 for FY 1985, $52,600,000,000 for FY 1986, and $57,900,000,000 for FY 1987. Sets the amounts for Federal Insurance Contributions Act revenues for old-age, survivors and disability insurance within the recommended levels of Federal revenues at $166,800,000,000 for FY 1984, $189,500,000,000 for FY 1985, $206,900,000,000 for FY 1986, and $223,700,000,000 for FY 1987. Sets the appropriate levels of total new budget authority at $914,100,000,000 for FY 1984, $1,010,600,000,000 for FY 1985, $1,106,400,000,000 for FY 1986, and $1,209,700,000,000 for FY 1987. States that the appropriate levels of total budget outlays are $855,300,000,000 for FY 1984, $924,400,000,000 for FY 1985, $996,600,000,000 for FY 1986, and $1,086,100,000,000 for FY 1987. Sets the amount of deficits in the budget which are appropriate in the light of economic conditions and all other relevant factors at $189,900,000,000 for FY 1984, $180,700,000,000 for FY 1985, $185,600,000,000 for FY 1986, and $203,500,000,000 for FY 1987. States that the appropriate levels of public debt are $1,596,200,000,000 for FY 1984, $1,843,300,000,000 for FY 1985, $2,105,300,000,000 for FY 1986, and $2,394,900,000,000 for FY 1987. Sets the amounts by which the temporary statutory limits on such debt should be accordingly increased at $106,200,000,000 for FY 1984, $247,100,000,000 for FY 1985, $262,000,000,000 for FY 1986, and $289,600,000,000 for FY 1987. Sets forth the appropriate levels of total Federal credit activity as follows: (1) $37,600,000,000 for new direct loan obligations, $105,200,000,000 for new primary loan guarantee commitments, and $68,300,000,000 for new secondary loan guarantee commitments for FY 1984; (2) $36,700,000,000 for new direct loan obligations, $110,800,000,000 for new primary loan guarantee commitments, and $68,300,000,000 for new secondary loan guarantee commitments for FY 1985; (3) $40,800,000,000 for new direct loan obligations, $116,700,000,000 for new primary loan guarantee commitments, and $71,600,000,000 for new secondary loan guarantee commitments for FY 1986; and (4) $41,800,000,000 for new direct loan obligations, $123,300,000,000 for new primary loan guarantee commitments, and $75,100,000,000 for new secondary loan guarantee commitments for FY 1987. Sets forth the levels of new budget authority and budget outlays and the primary and secondary loan guarantee commitments for each major functional category for FY 1984 through 1987. Declares that if Congress has not completed action by October 1, 1984, on the second concurrent resolution on the budget for FY 1985, then this concurrent resolution shall be deemed to be the concurrent resolution required under the Budget Act of 1974. Prohibits enrollment of the following until after the Congress has completed action on the second concurrent resolution on the budget or until October 1, 1984, whichever comes first: (1) any bill or resolution in the House providing new discretionary budget authority or new spending authority for FY 1985 which exceeds the appropriate allocation of new discretionary budget authority or new spending authority; and (2) any bill or resolution in the Senate which provides new budget authority or new spending authority for FY 1985 which exceeds the appropriate allocation of new budget authority or new spending authority. Declares that for the purposes of this resolution, budget authority shall be determined on the basis applicable for FY 1984.

Bill· HRH.R. 5450 (98th)open

Indian Tribal Governmental Tax Status Amendments of 1984

United States · United States Congress · 12 April 1984

Indian Tribal Governmental Tax Status Amendments of 1984 - Amends the Internal Revenue Code to treat an Indian tribal government as a State for purposes of: (1) credit for contributions to candidates for public office; (2) excluding from gross income amounts received from a sickness and disability fund; (3) exclusion of scholarship and fellowship grants; (4) the business expenses deduction relating to appearances with respect to legislation; (5) taxation of contributions of certain employers for employee annuities; (6) discount obligations issued by tribal governments; (7) credits and deductions for tribal death taxes for purposes of determining Federal estate tax liability; and (8) arrangements for Federal collection of tribal income taxes. Authorizes Indian tribal governments to issue tax-exempt industrial development bonds if substantially all the proceeds of the issue are used with respect to facilities located on a reservation. Authorizes Indian tribal governments to issue mortgage subsidy bonds. Permits the issuance of tax-exempt bonds the proceeds of which are to be used for utility-type activities. Limits the amount of an industrial development bond or mortgage bond issue to $7,500,000 per tribe. Extends permanently the provisions of the Indian Tribal Governmental Tax Status Act of 1982.

Bill· HRH.R. 5468 (98th)reported

Department of Justice Appropriation Authorization Act, Fiscal Year 1985

United States · United States Congress · 12 April 1984

Department of Justice Appropriation Authorization Act, Fiscal Year 1985 - Authorizes appropriations for FY 1985 to the Department of Justice for: (1) general administration; (2) the United States Parole Commission; (3) general legal activities; (4) the Foreign Claims Settlement Commission; (5) the Antitrust Division; (6) United States attorneys and marshals; (7) support of U.S. prisoners in non-Federal institutions; (8) fees and expenses of witnesses; (9) the Community Relations Service; (10) the Federal Bureau of Investigation (FBI); (11) the Immigration and Naturalization Service; (12) the Drug Enforcement and Administration (DEA), including activities under the Controlled Substances Act; (13) the Federal Prison System; (14) the United States trustees; and (15) organized crime drug enforcement activities. Authorizes appropriations for: (1) travel expenses for family members accompanying officers and employees on temporary duty or during orientation or training; (2) expenses incurred while attending meetings; (3) increases in salary, pay, retirement or other employee benefits; and (4) undercover investigative operations of the FBI or DEA necessary for the detection and prosecution of crimes against the United States and for the collection of foreign intelligence or counterintelligence. Requires the FBI and the DEA to report annually to Congress on undercover investigative operations. Requires notice to specified congressional committees before certain funds are reprogrammed. Directs the Attorney General to perform periodic evaluations of the overall efficiency and effectiveness of the Department of Justice. Provides funds for Cuban and Haitian entrants. Delays the opening of the new Bankruptcy Court until September 1986. Requires the Attorney General to report to each House of Congress within 30 days of determining to contest, refrain from defending, or refrain from enforcing any provision of Federal law.

Bill· HRH.R. 5444 (98th)open

Veterans Compensation Amendments for Fiscal Year 1985

United States · United States Congress · 12 April 1984

Veterans' Compensation Amendments for Fiscal Year 1985 - Increases the rates of: (1) veterans' disability compensation; (2) the clothing allowance for certain disabled veterans; and (3) dependency and indemnity compensation.

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