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251 records in US in 1985
United States · United States Congress · 25 July 1985
Waives points of order against the consideration of H.R. 3036 (appropriations).
United States · United States Congress · 25 July 1985
Expresses the sense of the House of Representatives that any tax reform legislation to be enacted by the Congress should provide equitable tax treatment for all energy resources.
United States · United States Congress · 24 July 1985
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 for such taxable year shall be used to reduce the public debt of the United States.
United States · United States Congress · 23 July 1985
Amends the Internal Revenue Code to impose an excise tax of 16 cents an ounce on smokeless tobacco manufactured in or imported into the United States. Appropriates to the Secretary of Health and Human Services to carry out the Medicaid program (title XIX of the Social Security Act) the revenues raised by such tax.
United States · United States Congress · 23 July 1985
Amends the Internal Revenue Code to allow an income tax credit to taxpayers engaged in the trade or business of raising agricultural products for contributions of agricultural products to certain tax-exempt organizations. Sets the amount of such credit at 10 percent of either: (1) the wholesale market price; or (2) the most recent sale price of the agricultural product contributed.
United States · United States Congress · 23 July 1985
Waives points of order against the consideration of H.R. 3037 (agriculture, rural development, and related agencies appropriations).
United States · United States Congress · 23 July 1985
Waives points of order against the consideration of H.R. 3038 (appropriations).
United States · United States Congress · 23 July 1985
Provides that for the purposes of the Congressional Budget Act of 1974 as it applies to the House of Representatives, the Congress shall be considered to have adopted H. Con. Res. 152 (revising the congressional budget for FY 1985 and setting forth the congressional budget for FY 1986 through 1988) as adopted by the House. Declares that for the purposes of this resolution, the allocations of budget authority and new entitlement authority printed in the Congressional Record of July 23, 1985, by Representative Gray of Pennsylvania shall be considered as allocations made pursuant to such Act. Terminates applicability of this resolution upon final adoption by the House and the Senate of a concurrent resolution for the applicable fiscal years.
United States · United States Congress · 19 July 1985
Amends the Internal Revenue Code to require that interest on overpayments of tax must begin on the date of filing of the tax return if such return is not processed within 45 days of such filing. (Present law requires interest to begin 45 days after the last day for filing of tax returns.)
United States · United States Congress · 18 July 1985
United States Peace Tax Fund Act - Amends the Internal Revenue Code to permit conscientious objectors to designate their income, estate, or gift tax payments for nonmilitary purposes. Establishes within the Treasury a United States Peace Tax Fund (Fund) to receive such tax payments. Defines a "conscientious objector" as an individual who by reason of religious training and belief is opposed to participation in war in any form and either: (1) has been exempted from combat training and service in the armed forces under the Military Selective Service Act; or (2) who satisfactorily demonstrates that he is conscientiously opposed to war in any form. Authorizes the Secretary of the Treasury to deny such status to a taxpayer upon a finding that the taxpayer is not entitled to make such a designation. Allows a taxpayer to challenge such a denial by bringing an action in the United States Tax Court or in a U.S. district court for a declaratory judgment as to whether the taxpayer is an eligible individual and entitled to make such a designation. Requires every taxpayer who makes such a designation for any taxable year to file a questionnaire return during such year for the purpose of determining whether the taxpayer is an eligible individual. Permits the setting aside of criminal or civil penalties imposed upon a taxpayer for nonpayment of tax prior to 1988 if the taxpayer pays the tax due (with interest) and satisfactorily establishes that the nonpayment was due to religious beliefs. Directs the Comptroller General to determine the percentage of actual appropriations made by the United States from the Federal budget during the preceding year for military purposes. Requires the publication of such information in the Congressional Record. Establishes a United States Peace Tax Fund Board of Trustees to direct research efforts on behalf of world peace. Sets forth the membership structure and duties of the Board. Authorizes appropriations.
United States · United States Congress · 18 July 1985
Amends the Internal Revenue Code to provide that an activity relating to the distribution of low cost articles (any article which has a cost not in excess of five dollars to the organization which distributes such item) by certain nonprofit organizations and veterans' organizations in connection with the solicitation of charitable contributions does not constitute an unrelated trade or business of such organization. Provides for a yearly inflation adjustment to the cost of the low-cost articles which may be distributed.
United States · United States Congress · 18 July 1985
Title I: Agricultural Programs - Appropriates funds for FY 1986 for the following programs and services: (1) Office of the Secretary of Agriculture; (2) Office of the Assistant Secretary for Administration; (3) standard level user charges; (4) building operations and maintenance for the Washington, D.C., Agriculture building complex; (5) advisory committees; (6) departmental administration; (7) Working Capital Fund; (8) Office of the Assistant Secretary for Governmental and Public Affairs (including public affairs, legislative liaison, and intergovernmental affairs); (9) Office of the Inspector General; (10) Office of the General Counsel; (11) Economic Research Service; (12) Statistical Reporting Service; (13) World Agricultural Outlook Board; (14) Office of the Assistant Secretary for Science and Education; (15) Agricultural Research Service; (16) Cooperative State Research Service; (17) Extension Service; (18) National Agricultural Library; (19) Office of the Assistant Secretary for Marketing and Inspection Services; (20) Animal and Plant Health Inspection Service; (21) Food Safety and Inspection Service; (22) Federal Grain Inspection Service (with limitations on administrative expenses); (23) Agricultural Marketing Service (with limitations on administrative expenses, and including funds for strengthening markets, payments to States, and the Office of Transportation); (24) Packers and Stockyards Administration; (25) Office of the Under Secretary for International Affairs and Commodity Programs; (26) Agricultural Stabilization and Conservation Service; and (27) Dairy Indemnity Program. 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; (5) Agricultural Stabilization and Conservation Service; and (6) Office of the Assistant Secretary for Natural Resources and Environment. Title III: Domestic Food Programs - Appropriates funds for the: (1) Office of the Assistant Secretary for Food and Consumer Services; (2) Food and Nutrition Service, including the food stamp program; and (3) Human Nutrition Information Service. 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 production payments to recipients who harvest 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. Limits the amounts that may be charged against such Fund for personal compensation. 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. Authorizes funds to be used for a one-year contract which is to be performed in two fiscal years if such contract's total amount is obligated in the same year for which the funds are appropriated. States that appropriations shall be applied only to the objects for which the appropriations were made, unless otherwise provided by law.
United States · United States Congress · 18 July 1985
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to make permanent the increase in the excise tax on cigarettes. Amends the Internal Revenue Code to provide for cost-of-living adjustments in the rate of such tax. Amends title XVIII (Medicare) of the Social Security Act to appropriate to the Federal Hospital Insurance Trust Fund the funds raised by such excise tax.
United States · United States Congress · 18 July 1985
Amends the Internal Revenue Code to disallow the investment tax credit and the tax deduction for accelerated cost recovery for property with insufficient domestic content. Specifies that property shall be deemed to have insufficient domestic content if the property is not manufactured or assembled in the United States and less than 85 percent of it is attributable to domestic content. Exempts from such domestic content requirement any property for which there is no substitute manufactured or assembled in the United States, at least 85 percent of which substitute is attributable to domestic content.
United States · United States Congress · 18 July 1985
American Passbook Savings Act of 1985 - Amends the Internal Revenue Code to exclude from gross income up to $5,000 ($10,000 in the case of a joint return) of interest earned on a savings account maintained in a bank, savings and loan, or similar institution.
United States · United States Congress · 18 July 1985
Makes a supplemental appropriation for FY 1985 to the Department of Agriculture to reimburse the Commodity Credit Corporation for net realized losses.
United States · United States Congress · 18 July 1985
Waives points of order against the consideration of H.R. 3011 (Department of the Interior and related agencies appropriations).
United States · United States Congress · 17 July 1985
Electric Utility Tax Reform Act of 1985 - Amends the Internal Revenue Code to allow the Federal Energy Regulatory Commission and State regulatory authorities to adopt a least system cost plan for regulated public utilities and to establish a rate schedule for such utilities which provides for ratemaking treatment of the investment tax credit and the tax deduction for accelerated cost recovery in such manner as the State regulatory authority determines will further the purpose of such plan. Defines "least system cost plan" as a plan which provides for meeting demand for electric energy services under which each measure to be implemented is forecast: (1) to be reliable and available within the time it is needed; and (2) to meet or reduce the electric power demand at an estimated incremental system cost no greater than that of the least-cost similarly reliable and available alternative measure or resource.
United States · United States Congress · 17 July 1985
Superfund Excise Tax of 1985 - Amends the Internal Revenue Code to impose an excise tax on the sale, lease, or importation of tangible personal property in the United States in order to finance the Hazardous Substance Response Trust Fund (Superfund). Provides that the tax rate shall be eight-tenths of one percent of the taxable amount. Terminates the imposition of this tax after December 31, 1990. Establishes procedures for the proration of the tax where the taxable period extends beyond the termination date. Provides that the taxable amount shall be: (1) in the case of a sale, the price charged the purchaser of the property by the seller, including items payable to the seller with respect to such transaction; (2) in the case of any import, the customs value plus customs duties and any other duties imposed on the fair market value if there is no customs value; and (3) in the case of a lease, the gross lease payments received under the lease. Sets forth special rules where the sale or lease payments are received in more than one taxable period. Exempts from the tax any property which is to be exported outside the United States. Exempts from the tax any import into the United States as part of a shipment the aggregate taxable amount of which is $10,000 or less. Provides that no excise tax shall be imposed on the sale or leasing of any property by the United States or other governmental entities or any exempt organizations. Permits a credit against the tax on sales and leases equal to the greater of: (1) eight-tenths of one percent of the qualified inventory costs of the taxable person for the taxable period; or (2) the amount of the excise tax imposed to the extent such amount does not exceed $8,000. Permits a carryforward of any credit amount exceeding the tax liability for a taxable period. Defines "qualified inventory costs." Provides special rules for taxpayers under common control for purpose of the credit computation. Requires the seller, lessor, or importer to file a tax return for this tax. Exempts the filing of a return for any taxable period where the aggregate taxable amount for the taxable transactions is $10,000,000 or less. Establishes certain depository requirements. Imposes penalties with respect to the excise tax.
United States · United States Congress · 17 July 1985
United States Peace Tax Fund Act - Amends the Internal Revenue Code to permit conscientious objectors to designate their income, estate, or gift tax payments for nonmilitary purposes. Establishes within the Treasury a United States Peace Tax Fund (Fund) to receive such tax payments. Defines a "conscientious objector" as an individual who by reason of religious training and belief is opposed to participation in war in any form and either: (1) has been exempted from combat training and service in the armed forces under the Military Selective Service Act; or (2) satisfactorily demonstrates that he is conscientiously opposed to war in any form. Authorizes the Secretary of the Treasury to deny such status to a taxpayer upon a finding that the taxpayer is not entitled to make such a designation. Allows a taxpayer to challenge such a denial by bringing an action in the United States Tax Court or in a U.S. district court for a declaratory judgment as to whether the taxpayer is an eligible individual and entitled to make such a designation. Requires every taxpayer who makes such a designation for any taxable year to file a questionnaire return during such year for the purpose of determining whether the taxpayer is an eligible individual. Permits the setting aside of criminal or civil penalties imposed upon a taxpayer for nonpayment of tax prior to 1988 if the taxpayer pays the tax due (with interest) and satisfactorily establishes that the nonpayment was due to religious beliefs. Directs the Comptroller General to determine the percentage of actual appropriations made by the United States from the Federal budget during the preceding year for military purposes. Requires the publication of such information in the Congressional Record. Establishes a United States Peace Tax Fund Board of Trustees to direct research efforts on behalf of world peace. Sets forth the membership structure and duties of the Board. Authorizes appropriations.
United States · United States Congress · 17 July 1985
Electric Utility Tax Reform Act of 1985 - Amends the Internal Revenue Code to allow the Federal Energy Regulatory Commission and State regulatory authorities to adopt a least system cost plan for regulated public utilities and to establish a rate schedule for such utilities which provides for ratemaking treatment of the investment tax credit and the tax deduction for accelerated cost recovery in such manner as the State regulatory authority determines will further the purpose of such plan. Defines "least system cost plan" as a plan which provides for meeting demand for electric energy services under which each measure to be implemented is forecast: (1) to be reliable and available within the time it is needed; and (2) to meet or reduce the electric power demand at an estimated incremental system cost no greater than that of the least-cost similarly reliable and available alternative measure or resource.
United States · United States Congress · 17 July 1985
Amends the Internal Revenue Code to treat banks organized in a possession of the United States (Guam or the Virgin Islands) in the same manner as other corporations organized in such possession with respect to the taxation of interest on obligations of the United States.
United States · United States Congress · 16 July 1985
Title I: Department of the Interior - Makes appropriations for FY 1986 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, Oregon and California grant lands, range improvements, service charges, deposits and forfeitures, miscellaneous trust funds, and land acquisition. 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, the Migratory Bird Conservation Account, 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 Visitor Facilities Fund, the Historic Preservation Fund, construction, land acquisition and State assistance, the John F. Kennedy Center for the Performing Arts, the Illinois and Michigan Canal National Heritage Corridor Commission, and the Jefferson National Expansion Memorial Commission; (3) the Geological Survey for surveys, investigations, and research; (4) the Minerals Management Service for leasing and royalty management; (5) the Bureau of Mines for the conduct of inquiries, technological investigations and research of mines and minerals; (6) the Office of Surface Mining Reclamation and Enforcement for regulation and technology, and the Abandoned Mine Reclamation Fund; (7) the Bureau of Indian Affairs for the operation of Indian programs, construction, road construction, tribal trust funds, the revolving fund for loans, and the Indian Loan Guaranty and Insurance Fund; (8) the Office of Territorial and International Affairs for administration and for the Trust Territory of the Pacific Islands; and (9) 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. 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, 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. Prohibits the use of funds to sell or exchange, or to propose to sell or exchange, lands owned by the United States within a unit of the U.S. National Wildlife Refuge System or the National Park System. States that no funds available to the Department of the Interior are available for any expenses of the Great Hall of Commerce. 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. 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. Authorizes the Secretary to convey to Pennsylvania specified lands within the Delaware Water Gap National Recreation Area for a performing arts facility. Title II: Related Agencies - Makes appropriations for FY 1985 for the Department of Agriculture for the Forest Service for forest research, State and private forestry, the National Forest System, construction, land acquisition, Youth Conservation Corps, Range Betterment Fund, acquisition of land for national forests, and miscellaneous trust funds. Earmarks funds for removing slash and cull logs from the Bull Run, Oregon, watershed. Makes appropriations for the Department of Energy for the clean coal technology reserve, fossil energy research and development (including transfer of funds), naval petroleum and oil shale reserves, energy conservation, economic regulation, emergency preparedeness, the Energy Information Administration, and the SPR (Strategic Petroleum Reserve) Petroleum Account. Earmarks funds for the functions of the Office of the Federal Inspector for the Alaska Natural Gas Transportation System. Makes appropriations to the Department of Health and Human Services for the Health Resources and Services Administration for Indian health services and facilities. 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 Smithsonian Institution for salaries and expenses; (4) museum programs and related research; (5) construction and improvements at the National Zoological Park; (6) restoration and renovation of buildings owned or occupied by the Smithsonian Institution; (7) salaries and expenses of the National Gallery of Art; and (8) 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) salaries and 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 Commission of Fine Arts, the Advisory Council on Historic Preservation, the National Capital Planning Commission, the Franklin Delano Roosevelt Memorial Commission, the Pennsylvania Avenue Development Corporation for salaries and expenses and public development activities and projects; and (4) the Holocaust Memorial Council. 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. 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, gas, 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: (1) deer hunting in the Loxahatchee National Wildlife Refuge; (2) requiring the use of steel shot in hunting waterfowl; (3) removing more wild horses and burros from public lands until those previously removed have been adopted, and prohibiting the sale or destruction of such animals; or (4) allowing an increase in animal unit months in wilderness study areas administered by the Bureau of Land Management.
United States · United States Congress · 16 July 1985
Sets forth the rule for the consideration of H.R. 2419 (intelligence services funding).
United States · United States Congress · 16 July 1985
Waives points of order against the consideration of H.R. 2965 (appropriations).
United States · United States Congress · 15 July 1985
Expresses the sense of the Senate that any tax reform legislation adopted by the Senate should not impose a tax on the annual increase in the value of permanent life insurance.
United States · United States Congress · 15 July 1985
Authorizes appropriations to the Department of Energy for FY 1986 and 1987 for the research and development of the naval petroleum and oil shale reserves. Directs the Secretary of the Navy to operate the naval petroleum reserves for the development and production of the natural gas and crude oil resources on certain Naval Oil Shale Reserves if the Secretary determines that such production and development is in the public interest.
United States · United States Congress · 15 July 1985
Makes a supplemental appropriation for FY 1985 to the Department of Agriculture to reimburse the Commodity Credit Corporation for net realized losses.
United States · United States Congress · 15 July 1985
Waives points of order against the consideration of H.R. 2959 (energy and water development appropriations).
United States · United States Congress · 11 July 1985
Elderly Veterans Care Act of 1985 - Amends the Internal Revenue Code to allow an income tax credit for elderly care expenses paid for the care of a qualifying veteran. Sets the amount of such credit at 30 percent of such expenses reduced by one percent for each $2,000 by which the adjusted gross income of the taxpayer exceeds $10,000. Disallows such credit for a taxpayer with an adjusted gross income of $50,000 or more ($25,000 or more in the case of a married individual filing a separate return). Limits the amount of elderly care expenses which may be taken into account for such credit to an aggregate of $7,000 and not more than $3,500 for any one qualifying veteran. Defines a 'qualifying veteran' as an individual who is a veteran related to the taxpayer and who is at least 65 years of age and has a family income of $15,000 or less for the taxable year. Defines 'qualified elderly care expenses" as payments by the taxpayer for home health agency services, homemaker services, adult day care, respite care, or health care equipment and supplies which are provided to the veteran by an organization or individual not related to the taxpayer or the veteran and which are not compensated for by insurance or otherwise.
United States · United States Congress · 11 July 1985
Extends from FY 1986 through 1990 the authorization of appropriations for the minimum allocation highway program.
United States · United States Congress · 11 July 1985
Makes appropriations for foreign assistance for FY 1986 for agriculture, rural development, and nutrition development assistance. Permits such funds to be used only for nutrition programs which reduce vitamin A deficiency.
United States · United States Congress · 10 July 1985
Superfund Excise Tax Act of 1985 - Amends the Internal Revenue Code to impose an excise tax on the sale or lease in the United States and on the importation into the United States of tangible personal property. Provides that such tax shall not be imposed if a specified amount of tax is collected or if a specified amount of funds in the Hazardous Substance Response Trust Fund remains unspent. Terminates such tax after December 31, 1990. Sets the amount of such tax at .08 percent of: (1) in the case of a sale, the price charged the purchaser of the property by the seller, including items payable to the seller with respect to such transaction; (2) in the case of any import, the customs value plus customs duties and any other duties imposed or the fair market value if there is no customs value; or (3) in the case of a lease, the gross lease payments received during the taxable period. Imposes such tax on either the manufacturer of such property or the importer of such property. Exempts from such tax any imports of $10,000 or less and any property which is to be exported outside the United States. Provides that no excise tax shall be imposed on the sale or leasing of any property by the United States or other governmental entities or any tax-exempt organization. Allows a credit against such tax on sales and leases. Allows a carryover of any excess credit. Requires the seller, lessor, or importer of taxable property to file a tax return for such tax annually. Exempts from such return requirement a taxpayer whose aggregate taxable amount of sales or leases is $5,000,000 or less.
United States · United States Congress · 10 July 1985
Title I: Department of Defense - Civil Department of the Army - Makes appropriations for FY 1986 for authorized civil functions of the Department of the Army relating to rivers and harbors, flood control, and beach erosion (including projects which involve State and local governmental participation). Directs the Secretary of the Army to grant to the University of Alabama at Huntsville certain funds appropriated for a Corps of Engineers learning facility. Title II: Department of the Interior - Makes appropriations for FY 1986 to the Department of the Interior Bureau of Reclamation for: (1) engineering and economic investigations of Federal reclamation and water conservation projects; (2) construction and rehabilitation projects; (3) soil and moisture conservation projects; (4) operation and maintenance of reclamation projects; (5) loans to irrigation districts for construction of distribution systems on authorized Federal reclamation projects; (6) general administrative expenses in certain Bureau of Reclamation offices; (7) the "Emergency Fund" as authorized by an Act of June 26, 1948; (8) replacement passenger motor vehicles and aircraft; and (9) recovery of archaeological and paleontological remains in specified areas. Makes appropriations available to the Department of the Interior for: (1) damaged facilities or equipment belonging to the Department of the Interior; (2) emergency prevention of forest or range fires; and (3) general administrative expenses. Title III: Department of Energy - Makes appropriations to the Department of Energy for FY 1986 for: (1) specified 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; (6) departmental administrative expenses; (7) water and electrical power projects of the Alaska Power Administration; (8) specified fish passage facilities of the Bonneville Power Administration; (9) operational and maintenance expenses related to electric power transmission for the Southwestern Power Administration; (10) continuous operation of the power system of the Western Area Power Administration during emergency conditions (requires the Treasury to establish a continuing fund for such purpose); (11) salaries and expenses of the Federal Energy Regulatory Commission; and (12) geothermal energy research and development; and (13) Department of Energy general passenger vehicles and security guard expenses. Title IV: Independent Agencies - Makes appropriations for: (1) programs authorized by the Appalachian Regional Development Act of 1965; (2) salaries and expenses of the Delaware River Basin Commission; (3) expenses of the Interstate Commission on the Potomac River Basin; (4) Nuclear Regulatory Commission expenses; (5) expenses of the Susquehanna River Basin Commission; and (6) expenses of the Tennessee Valley Authority. Title V: General Provisions - Sets forth guidelines for the expenditure of appropriations under this Act.
United States · United States Congress · 10 July 1985
Amends the Internal Revenue Code to allow an income tax credit for the purchase of a new, domestically manufactured motor vehicle. Allows such credit for the year during which the vehicle is purchased and for each of the three succeeding taxable years. Sets the amount of such credit at two and one-half percent of the cost of such vehicle. Requires the taxpayer to retain the motor vehicle in order to qualify for such credit. Requires that such motor vehicle must be a vehicle: (1) manufactured primarily for use on public streets, roads, and highways; (2) manufactured in the United States; (3) at least 85 percent of which is attributable to domestic content; and (4) the original use of which commences with the taxpayer.
United States · United States Congress · 9 July 1985
Distilled Spirits Tax Payment Act of 1985 - Amends the Internal Revenue Code to allow the transfer in bond between bonded premises of distilled spirits on which tax has not been paid or determined. Allows a bonded dealer to establish a distilled spirits plant. Sets forth requirements for the operation of a distilled spirits plant by a bonded dealer. Defines "bonded dealer" as any wholesale dealer who has elected to establish a distilled spirits plant and engages in the business of purchasing distilled spirits from the primary source of supply for resale exclusively at wholesale to independent retail dealers or other wholesale dealers. Provides that every proprietor or possesser and every person with an interest in the premises of a distilled spirits plant shall be jointly and severally liable for the taxes imposed on distilled spirits. Authorizes the Secretary of the Treasury to make an assessment for tax on distilled spirits not accounted for by a bonded dealer. (Present law limits such requirement to a distiller.) Provides that the credit for wine content and for flavors content shall be determined and allowable as a reduction in the rate of tax on the payment of tax by the proprietor of a distilled spirits plant, bonded dealer, or other taxpayer liable for the payment of the excise tax on such products. Allows a State or political subdivision which engages in the sale of distilled spirits to file monthly returns of taxes (rather than semimonthly). Provides that the exemption from the occupational tax shall not apply to a proprietor of a distilled spirits plant whose premises are used for operations of a bonded dealer. Sets forth certain transitional rules. Provides that no domestically produced or bottled spirits in the inventory of a bonded dealer on the effective date of this Act on which the Federal excise tax has been paid shall be subject to the filing of an excise tax return and the payment of excise tax.
United States · United States Congress · 9 July 1985
Sets forth the rule for the consideration of H.R. 2348 (Department of Justice funding).
United States · United States Congress · 9 July 1985
Expresses the sense of the House of Representatives that, when reforming the individual income tax, any revenue increase resulting from the elimination of important individual income tax deductions should be accompanied by income tax rate reductions with the same effective date as the revenue increase.
United States · United States Congress · 27 June 1985
Health Insurance Availability Act of 1985 - Amends the Internal Revenue Code to impose a ten percent excise tax on the amount of employee health expenses paid or incurred by a large employer who is not a member of a qualified State pooling association. Defines a "qualified pooling association" as an organization which: (1) is a nonprofit corporation established pursuant to and regulated by State law; (2) has specified types of insurers and other health financing entities as participating members; (3) makes available specified levels of health insurance to all residents of the State not eligible for Medicare; (4) charges a specified pool premium rate; and (5) assesses losses of the pool equitably among all participating members.
United States · United States Congress · 27 June 1985
States the sense of the Congress that: (1) the President, under certain conditions, should consider severing diplomatic relations with the Sandinista government; and (2) and the United States should fund non-Communist resistance forces in Nicaragua. Releases specified restrictions on the use of funds to provide assistance to non-Communist resistance forces in Nicaragua. Authorizes appropriations to the Central Intelligence Agency for this purpose for FY 1986. Requires that one-half of that amount be obligated only for humanitarian assistance.
United States · United States Congress · 27 June 1985
Amends the Internal Revenue Code to include in the gross income of a highly compensated employee who is a participant in a discriminatory fringe benefit plan an amount equal to such employee's employer provided benefit under such plan. Provides that a plan shall be considered discriminatory unless: (1) the plan benefits 100 percent of all employees of the employer in the case of an accident or health plan; or (2) the plan benefits 85 percent or more of the employees of the employer in the case of any other type of plan. Specifies that certain employees shall be excluded from consideration for purposes of calculating such percentages. Requires that any benefits of an employee benefit plan provided to any participant who is highly compensated must be made available on the same terms and conditions to all other participants. Defines a "highly compensated employee" as an employee who is among the employer's 15 percent most highly compensated employees, or who owns more than five percent of the employer.
United States · United States Congress · 27 June 1985
Amends the Internal Revenue Code to allow a deduction of an additional exemption amount for a taxpayer or the spouse of the taxpayer if the taxpayer or spouse is a paraplegic, a quadriplegic, a hemiplegic, an amputee, or a deaf person at the close of the taxpayer's taxable year. Requires the taxpayer to furnish proof of such condition in such form and manner, and at such times, as prescribed by regulations.
United States · United States Congress · 27 June 1985
Tax Exemption Equity Act of 1985 - Amends the Internal Revenue Code to deny status as a tax-exempt organization to organizations which directly or indirectly perform or finance abortions. Denies the income, estate, and gift tax charitable contribution deductions for amounts contributed to such organizations.
United States · United States Congress · 26 June 1985
Amends the Internal Revenue Code to permit a bank to take a deduction for the amount necessary to bring its reserve for loan losses for tax purposes up to the level of its loan loss reserve for financial statement purposes. Precludes a deduction for additions to a book reserve in excess of 1.5 percent of the total loans of the institution. Provides further that the addition to the tax reserve for which a deduction is allowed cannot exceed one-half of one percent of the total loans of the taxpayer as of the close of the taxable year, plus net charge-offs. Permits a six-year adjustment period where the tax reserve for bad debts maintained by the taxpayer as of the close of the last taxable year beginning before 1985 is less than the balance of the financial statement reserve for bad debts maintained by the taxpayer as of the close of such taxable year.
United States · United States Congress · 25 June 1985
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to provide that the Medicare tax on Federal employees shall not apply in the case of an employee who retired before the effective date of such tax but received payment after such effective date for accrued annual leave or sick leave.
United States · United States Congress · 25 June 1985
Amends the Internal Revenue Code to allow an income tax credit in an amount equal to 50 percent of expenses incurred for the purchase and installation of television subtitle equipment to be used by a hearing-impaired individual. Limits the amount of such credit to $250 ($125 in the case of a married individual filing a separate return).
United States · United States Congress · 25 June 1985
Amends the Fish and Wildlife Conservation Act of 1980 to extend the authorization of appropriations through FY 1988 for State nongame fish and wildlife conservation plans.
United States · United States Congress · 25 June 1985
Amends the Internal Revenue Code to exclude from the gross income of any eligible physicians' and surgeons' mutual protection and indemnity association any capital contributions by a member joining such association. Requires such payment to be included in gross income for the taxable year with respect to any member who elects to deduct such payment as a trade or business expense. Allows any member of such an association to elect, with the consent of the association, to treat any capital contribution made during the taxable year as an ordinary and necessary business expense for purposes of the deduction allowed for business expenses to the extent such payment does not exceed the amount which would be payable to an independent insurance company for similar insurance coverage and further reduced by any annual dues, assessments, or premiums paid during such taxable year. Requires any refund of such capital contribution in a subsequent year to be included in income for the taxable year received to the extent a deduction for such payment was allowed. Requires the association: (1) to have been operative and providing protection under the laws of any State prior to January 1, 1984; (2) to not be subject to regulation by any State insurance department; (3) to have a right to make unlimited assessments against all members to cover current claims and losses; and (4) to not be a member of, nor subject to protection by, any insurance guaranty plan or association of any State.
United States · United States Congress · 25 June 1985
Amends the Internal Revenue Code to allow an income tax credit in an amount equal to 50 percent of expenses incurred for the purchase and installation of television subtitle equipment to be used by a hearing-impaired individual. Limits the amount of such credit to $250 ($125 in the case of a married individual filing a separate return).
United States · United States Congress · 24 June 1985
Raises the excludable capital expenditure limit on certain small issue industrial development bonds issued in connection with an urban development action grant under the Housing and Community Development Act of 1974.