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251 records in US in 1992
United States · United States Congress · 23 July 1992
Sets forth the rule for the consideration of H.R. 5620 (supplemental appropriations).
United States · United States Congress · 22 July 1992
Older Americans Act Amendments of 1992 - Title I: Objectives and Definitions - Amends the Older Americans Act of 1965 (OAA) to make as an OAA objective the provision of support to family members and other persons providing voluntary care to older individuals needing long-term care services. Adds the definitions of various terms to OAA, including "elder abuse, neglect, and exploitation." Title II: Administration - Adds to the prohibition against delegation of Commissioner on Aging functions to any other officer not directly responsible to the Commissioner those functions of the Commissioner carried out through regional offices. Adds the following as new functions of the Associate Commissioner on American Indian, Alaskan Native, and Native Hawaiian Aging: (1) promoting coordination between programs established under OAA titles III (Grants for State and Community Programs on Aging) and VI (Grants for Native Americans); (2) acting as an advocate for Native Americans with the Indian Health Service; and (3) collecting and disseminating information regarding elder abuse, in-home care, health programs, and other problems unique to Native Americans. Establishes the Office of Long-Term Care Ombudsman Programs in the Administration on Aging (AOA), to be headed by an Associate Commissioner for Ombudsman Programs who shall serve as an advocate on behalf of long-term care facility residents within HHS and with other Federal departments and agencies. Directs the AOA Commissioner to: (1) establish and operate the National Ombudsman Resource Center to provide training, technical assistance, and information to State Long-Term Care Ombudsmen, analyze laws, regulations, programs, and practices, and provide assistance regarding recruitment and retention of volunteer ombudsmen; (2) issue regulations, and conduct strict monitoring of State compliance with requirements in effect, to prohibit conflicts of interest; (3) encourage, and provide technical assistance to, States and area agencies on aging (State and area agencies) to carry out outreach with respect to assistance under the SSI and Medicaid programs (titles XVI and XIX respectively of the Social Security Act (SSA)) and food stamp program; (5) establish information and assistance services as priority services; (6) develop guidelines for area agencies to follow in choosing and evaluating legal assistance providers and developers; (7) develop a model job description for legal assistance developers; (8) study ways in which Federal funds might be more effectively targeted to older low-income minorities and older rural residents to better meet the needs of States with a disproportionate number of older individuals in greatest need, as well as States with disproportionate numbers of older individuals generally; and (9) take other specified actions, including those with respect to establishing the National Center on Elder Abuse and the National Aging Information Center. Outlines funding requirements for the National Ombudsman Resource Center and the National Center on Elder Abuse. Requires the AOA Commissioner to coordinate, advise, consult and cooperate with the Secretary of Labor in carrying out the Community Service Employment Program for Older Americans and with ACTION in carrying out OAA. Requires the Labor Secretary to consult and cooperate with the AOA Commissioner in carrying out the Job Training Partnership Act. Requires the head of each Federal entity administering programs and services substantially related to OAA objectives to collaborate with the AOA Commissioner and develop an analysis of the impact of such programs and services on older individuals (with particular attention on older low-income minority individuals), and on the functions and responsibilities of State and area agencies. Includes as programs related to the purposes of OAA the Edward Byrne Memorial State and Local Law Enforcement Assistance Programs under the Omnibus Crime Control and Safe Streets Act of 1968. Requires the AOA Commissioner to consult and coordinate with State agencies, area agencies on aging, and Native American grant recipients in the development of Federal goals, regulations, program instructions, and policies under OAA. Establishes class memberships for individuals newly appointed to serve on the Federal Council on the Aging. Makes it a duty of the Council to advise the AOA Commissioner directly on matters affecting the special needs of older individuals for services and assistance under OAA. Authorizes appropriations. Makes mandatory currently discretionary interim Council reports to the President. Provides for a nutrition officer with responsibility over nutrition services provided under OAA title III. Revises program evaluation provisions. Requires that the annual report on the long-term care ombudsman program be compiled by March 1 of each year, rather than by January 15 as is currently required. Authorizes the AOA Commissioner and the Secretary of Agriculture to provide technical assistance and appropriate material to agencies carrying out nutrition education programs. Authorizes appropriations for OAA program administrative expenses and AOA salaries and expenses. Requires the AOA Commissioner to study and report to specified congressional committees on the effectiveness of State long-term care ombudsman programs. Requires the Secretary of Health and Human Services (HHS) to arrange to establish study committees working through the Institute of Medicine of the National Academy of Sciences to study and report to the Congress on: (1) the quality of board and care facilities for older individuals; and (2) the quality of home care services to them. Authorizes appropriations. Title III: State and Community Programs on Aging - Amends OAA title III to add: (1) to the list of purposes for such title the securing of the opportunity for older individuals to receive managed in-home and community-based long-term care services; and (2) to the list of entities that are to cooperate with State and area agencies other State agencies, including those that administer home and community programs, and organizations representing or employing older individuals or their families. Modifies the definition of "comprehensive and coordinated system." Authorizes appropriations. Revises allotment provisions. Sets a minimum annual allotment of $50,000 per State for supportive activities for caretakers. Mandates withholding of allotments for those States which have not had their intrastate funding formula approved. Adds provisions with respect to outreach demonstration projects and volunteer services coordinators. Makes the designated State agency primarily responsible for the planning, policy development, administration, coordination, priority setting, and evaluation of all State activities related to OAA objectives. Requires that the intrastate funding formula be developed in consultation with area agencies and take into account older individuals distributed both throughout the State and, with respect to older individuals in greatest need, among agency planning and services areas, with particular attention to older low-income minority individuals. Requires submission of such formula to the AOA Commissioner, who shall approve it, rather than review and comment upon it as currently required, once it is found to fulfill OAA requirements. Requires the designated State agency to provide assurances that it will require the use of outreach efforts to identify individuals eligible for OAA assistance and inform them of the availability of such assistance. Requires the designated State agency to: (1) set specific goals for each planning and service area for providing services to older low-income minority individuals; (2) provide assurance that it will undertake specific program development, advocacy, and outreach efforts focused on the needs of such minority individuals; and (3) provide a description of its efforts in this regard. Declares that whenever a State agency initiates an action or proceeding to revoke the designation of an area agency, designate an additional planning and service area, divide the State into different such areas, or otherwise affect planning and service area boundaries, it must establish and follow procedures to provide due process to affected parties. Revises area and State plan provisions. Revises provisions concerning the transfer of funds between: (1) supportive and nutrition services programs; and (2) congregate and home delivered nutrition services programs. Allows the AOA Commissioner to reimburse States for supplies in the event of a major disaster declared by the President in accordance with the Disaster Relief and Emergency Assistance Act. Requires the AOA Commissioner to advance at least 75 percent of the disaster relief reimbursement to the State within five days of the President's disaster declaration. Directs the Secretary of Agriculture to maintain, for FY 1992, a level of assistance equal to the greater of: (1) a per meal reimbursement rate equal to the amount appropriated, divided by the number of meals served in the preceding fiscal year; or (2) 61 cents per meal. Provides for Consumer Price Index adjustment of the 61 cents per meal for FY 1993 and subsequent fiscal years. Provides that in each fiscal year the final reimbursement claims shall be adjusted to use the full amount appropriated for that fiscal year. Authorizes appropriations for the surplus commodities distribution program. Directs the AOA Commissioner to require entities that provide in-home services to promote specified rights of the older individual who receives such services. Adds certain new supportive services to the list of those currently authorized under OAA title III. Allows congregate and home delivered nutrition projects to operate in rural areas at a frequency that is less than the frequency currently required. Repeals certain dietary requirements for such projects. Requires the AOA Commissioner to consult with representatives from the Dietary Managers Association in developing criteria for furnishing meals under home delivered nutrition projects. Adds two new subparts entitled "School-Based Meals for Volunteer Older Individuals and Multigenerational Programs" and "General Provisions" to part C (Nutrition Services) of OAA title III under which: (1) a new program will provide meals to older individuals who do volunteer work in public schools; and (2) current nutrition projects will provide meals that comply with certain dietary guidelines and allowances. Authorizes the addition of other in-home services (as defined under area and State plans) to the list of in-home services currently authorized under OAA title III. Gives OAA title III part F (Preventive Health Services) the new name "Disease Prevention and Health Promotion Services" and adds additional services which may be provided under it. States that the services provided under such part shall not include those for which payment may be made under SSA title XVIII (Medicare). Modifies and shifts to a new OAA title VII (Allotments for Vulnerable Elder Rights Protection Activities) the OAA title III part G program for the prevention of abuse, neglect, and exploitation of older individuals. Repeals the old part G program. Adds a new part G program entitled "Supportive Activities for Caretakers Who Provide In-Home Services to Frail Older Individuals" under which the AOA Commissioner shall carry out a State grant program to provide supportive activities for caretakers who provide in-home services to frail older individuals. Lists those activities which constitute supportive activities. Includes the maintenance of lists of individuals who provide respite services as a supportive activity. Title IV: Training, Research, and Discretionary Projects and Programs - Amends OAA title IV (Training, Research, and Discretionary Projects and Programs) to require the AOA Commissioner to: (1) consult annually with State and area agencies, Native American grant recipients, and other entities and individuals in developing priorities for grants and contracts; and (2) ensure that grants and contracts are evaluated for their benefit to older individuals and OAA programs and comply with OAA requirements. Makes such education and training projects emphasize attracting minority personnel to the field of aging in order to help meet critical shortages of adequately training personnel for programs in that field. Makes it a purpose of grants and contracts to provide education and training for practitioners in the field of gerontology. Makes in-service training emphasize using culturally sensitive practices to respond to the needs of older individuals. Provides for training of service providers with respect to aging and the problems of older individuals. Adds schools of social work and psychology to the list of schools which multidisciplinary centers of gerontology are required to help develop training programs in the field of aging. Revises provisions with respect to demonstration projects and special projects in comprehensive long-term care. Allows legal assistance agencies to participate in ombudsman and advocacy demonstration projects for developmental disabilities and mental illness. Authorizes demonstration projects to provide: (1) older individuals with multigeneration activities; and (2) supportive services to older individuals who are residents in federally assisted housing projects. Authorizes the AOA Commissioner to award grants to eligible communities (with a preference for applicants experienced in operating community programs and programs meeting the independent living needs of older individuals) to establish neighborhood senior care programs, in order to encourage professionals to provide volunteer services to local residents who are older individuals and who might otherwise have to be admitted to nursing homes and hospitals. Requires the AOA Commissioner, to the extent appropriations are available, to contract for the establishment of a technical resource center that will: (1) assist the Commissioner in developing criteria for, and in awarding grants to communities to establish, neighborhood senior care programs; (2) assist communities interested in establishing such a program; (3) provide ongoing analysis of such programs and provide program data to the AOA Commissioner; (4) serve as a liaison to State agencies; and (5) take any further actions as required. Authorizes the AOA Commissioner to make grants to selected agencies and organizations to support improvement of information and assistance services, and systems of services, operated at State and local levels. Requires the AOA Commissioner to: (1) establish and carry out senior transportation demonstration programs for the purpose of improving the mobility of, and transportation services for, older individuals; and (2) make grants to or enter into contracts with eligible entities to establish and operate Resource Centers on Native American Elders. Requires such Centers to: (1) gather information and perform research on priority areas of concern regarding older Native Americans; (2) provide for dissemination of research results; and (3) provide technical assistance and training to entities that provide services to older Native Americans. Requires the AOA Commissioner to make grants for: (1) services for older individuals with developmental disabilities and for older individuals with caretaker responsibilities for developmentally disabled children; (2) housing ombudsman programs; and (3) foreclosure and eviction assistance and relief services. Authorizes demonstration projects that generate non-Federal resources in order to increase resources available to provide additional services under OAA title III. Requires the AOA Commissioner to make grants to institutions of higher education, historically black colleges or universities, Hispanic Centers of Excellence in Applied Gerontology, and other educational institutions that serve the needs of minority students, to provide education and training to prepare students for careers in the field of aging. Requires the AOA Commissioner to establish and carry out pension rights demonstration projects. Authorizes appropriations. Revises provisions respecting demonstration project grant payments and AOA Commissioner responsibilities. Title V: Community Service Employment for Older Americans - Amends the Older American Community Service Employment Act (OAA title IX) to make miscellaneous and technical amendments with respect to employment projects. Authorizes appropriations. Provides that assistance under such Act shall not be construed to be financial assistance for purposes related to the Immigration and Nationality Act. Title VI: Grants For Native Americans - Amends OAA title X (Grants for Native Americans) to require applicants for grants under parts A (Indian Program) and B (Native Hawaiian Program) to assure that they will coordinate services under OAA titles III and X in same geographical area. Provides for the distribution of OAA title X grant funds among: (1) tribal organizations; and (2) organizations serving Native Hawaiians. Authorizes appropriations. Title VII: Vulnerable Elder Rights Protection Activities - Adds to OAA the new title VII (Allotments for Vulnerable Elder Rights Protection Activities) referenced above in title III of this Act. Establishes ombudsman programs, programs for prevention of elder abuse, neglect, and exploitation, a State elder rights and legal assistance development program, and an outreach, counseling, and assistance program. Authorizes appropriations. Directs the AOA Commissioner to make allotments to States to pay for the cost of carrying out vulnerable elder rights protection activities. Directs the AOA Commissioner to make grants for vulnerable elder rights protection activities with respect to Native Americans. Authorizes appropriations. Title VIII: Amendments to Other Laws; Related Matters - Requires the Director of the National Center for Health Statistics of the Centers for Disease Control to collect and report on certain demographic information on home health care aides and nursing home nurse aids, as well as information on the role of such aides in providing institution-based and home-based long-term care. Requires the Labor Secretary to: (1) collect, and prepare a report containing, certain information on home health care aides, including information on conditions of employment and employment benefits with respect to such aides; and (2) collect and prepare a report containing similar information with respect to nursing home nurse aides. Requires the Director's and Secretary's reports to be transmitted to the AOA Commissioner. Requires the AOA Commissioner to review such reports, then submit them to appropriate congressional committees along with comments and findings. Requires the Labor Secretary to include a separate occupation code for each such aide in Labor wage surveys conducted after enactment of this Act. Amends the National School Lunch Act to revise the definition of "adult day care center" to include entities licensed to provide adult day care services to individuals in a group living arrangement. Native American Programs Act Amendments of 1992 - Amends the Native American Programs Act of 1974 (NAPA) to transfer from the HHS Secretary to the Commissioner of the Administration to Native Americans (established by this Act) authority for financial assistance to Native American projects. Makes private agencies serving Alaska Native organizations in urban or rural areas not associated with an Alaska Native village eligible for financial assistance. Makes the Office of Hawaiian Affairs of Hawaii (Office) the sole recipient of grants from the Commissioner referenced below for a currently authorized revolving loan fund for economic development in Hawaii. Repeals the termination date for such loan fund (thus making it permanent). Requires the Office to provide matching non-Federal contributions to the fund for each grant. Authorizes appropriations. Repeals provisions that require unneeded monies in the fund to be deposited as miscellaneous receipts in the Treasury. Revises associated congressional reporting requirements. Establishes in HHS the Administration for Native Americans (Administration), which shall be headed by a Commissioner (Commissioner), and in the Office of the Secretary (Secretary) the Intra-Departmental Council on Native American Affairs (Council). Makes the Administration responsible for carrying out programs under NAPA. Makes the Commissioner the chairperson of the Council. Requires the Commissioner to advise the HHS Secretary on all matters affecting Native Americans that involve HHS. Requires the Council to: (1) prepare a plan to allow tribal governments and other eligible Native American organizations to consolidate HHS grants; and (2) designate a single office to oversee and audit such grants. Revises technical assistance and training provisions. Modifies appeal and evaluation provisions. Adds congressional reporting requirements regarding social and economic conditions of Native Amerians. Extends employment preference to individuals who are eligible for NAPA assistance. Revises administrative provisions. Authorizes appropriations for: (1) demonstration projects to conduct research related to Native American studies and Indian policy development; (2) continued development of a detailed plan for a National Center for Native American Studies and Indian Policy Development; and (2) specified provisions of NAPA. Amends the Older Americans Act Amendments of 1987 to require the President to convene a White House Conference on Aging before January 1, 1995. Authorizes appropriations. Expresses the sense of the Congress that such Conference should consider the impact of the social security earnings test on older individuals who are employed. Title IX: General Provisions - Provides that any authority to enter into contracts under this Act shall be effective only to the extent or in such amounts as are provided in advance in appropriations Acts. Requires the HHS Secretary to issue proposed regulations to carry out the amendments made by titles I through VII of this Act. Expresses the sense of the Congress that a recipient of Federal financial assistance awarded under this Act for equipment or product purchases should use such assistance to purchase American-made equipment or products. Sets forth effective dates of provisions of this Act.
United States · United States Congress · 22 July 1992
Amends the Food Stamp Act of 1977 to prohibit a reduction in the adjusted cost of the thrifty food plan for FY 1993 food stamp program purposes.
United States · United States Congress · 22 July 1992
Abused Military Dependents Protection Act of 1992 - Directs the Secretary of a military department, upon application, to pay an annuity to an eligible spouse or former spouse of a member of the armed forces under the jurisdiction of that Secretary (spouse). Provides that a spouse is eligible to receive an annuity if: (1) after the member becomes eligible to be retired on the basis of years of service, the member's eligibility to receive retired or retainer pay is terminated as a result of misconduct of the member or former member involving abuse of a dependent; and (2) the spouse was the victim of the abuse and was married to the member at the time of that abuse or is a natural or adopted parent of a dependent child of the member who was the victim of the abuse. Makes such provisions applicable with respect to terminations of eligibility to receive retired or retainer pay as a result of a conviction by a court-martial or an administrative separation from the armed forces. Sets forth: (1) a formula for determining the amount of the annuity payable to such spouse, based on the number of years of marriage to such member; and (2) provisions with respect to termination of entitlement to such annuity. Directs the Secretary of a military department concerned to pay indemnity compensation to an eligible dependent of a member of the armed forces under the jurisdiction of that Secretary who, before becoming eligible to be retired from the armed forces on the basis of years of service, is: (1) convicted by a court-martial for an offense involving abuse of a dependent if the court-martial convening authority or a higher competent authority approves a dishonorable discharge, bad-conduct discharge, or dismissal of the member as a result of that conviction; or (2) separated from the armed forces under adverse conditions, as a result of misconduct involving abuse of a dependent. Sets forth provisions regarding: (1) eligibility determinations; (2) amount of compensation; (3) period of payment; (4) commencement of payment; (5) termination of payment; and (6) offset of payments. Entitles spouses, while receiving an annuity or indemnity compensation pursuant to this Act, to: (1) receive medical and dental care to the same extent as a dependent of a retired member of the armed forces; (2) use the commissary and exchange stores on the same basis as a dependent of a retired member of the armed forces; and (3) receive any other benefits that a dependent of a retired member is entitled to receive. Sets forth further limitations with respect to such annuities and indemnity compensation. Directs the Secretary of Defense to conduct a study to: (1) determine the number of persons who became eligible to receive an annuity pursuant to this Act as of each of FY 1980 through 1992; (2) estimate the number of persons who will become eligible to receive an annuity during each of FY 1993 through 2000; (3) determine, for each of FY 1980 through 1992, the number of members of the armed forces who, after having completed between one and 20 years of service, were approved in that fiscal year for discharge or dismissal from the armed forces as a result of abuse of a spouse or dependent child; and (4) estimate, for each of FY 1993 through 2000, the number of members of the armed forces who, after having completed between one and 20 years of service in that fiscal year, will be approved in such fiscal year for discharge or dismissal from the armed forces as a result of abuse of a spouse or dependent child.
United States · United States Congress · 22 July 1992
Federal Grants for State and Local "G.I. Bills" for Children - Authorizes the Secretary of Education to use specified funds to make competitive grants to States and localities for educational choice programs. Authorizes reservation of a specified portion of such funds for national evaluation of such programs. Authorizes appropriations. Makes a State or locality eligible for such a grant if it: (1) has taken significant steps to provide a choice of schools to families with school children in the program area, including those not eligible for scholarships under this Act; (2) will, if awarded a grant, provide scholarships to parents of eligible children that may be redeemed for elementary or secondary education at a broad variety of public and private (including religious) schools serving that area; and (3) permits all such lawfully operating schools serving the area to participate in its program under this Act if they so choose. Requires grantees to provide scholarships to parents of eligible children, with a value of $1,000 from Federal funds under this Act and an additional amount, if any, of State, local, and nongovernmental funds. Excludes such scholarships from consideration as income for Federal income tax or Federal program eligibility purposes. Requires such scholarships to be provided to parents of children who reside in the program area, will attend a participating public or private school, and are from a middle- or low-income family (as determined by the grantees, in accordance with the Secretary's regulations). Limits the maximum family income for eligibility to not more than the higher of the State or national median family income. Provides for continuation of such scholarship aid to a child in each program year, unless the child no longer resides in the program area or no longer attends school, or the child's family income exceeds by 20 percent or more than the maximum income of families who received scholarships in the preceding year. Requires the grantee to provide scholarships to the lowest income families if the grant amount is insufficient to provided such aid to each child up to the income level for which the grantee applied. Sets forth application requirements, including descriptions of program areas and economic profiles of children residing there. Requires that programs be selected to receive such grants on the basis of: (1) number and variety of educational choices they make available to families of eligible children; (2) extent to which choices among public, private, and religious schools are available to all families in the area, including those not eligible for scholarships; (3) proportion of children from low-income families among participants; and (4) applicant's financial support of the program, including, State, local, and nongovernmental supplementary funds, not only for scholarships but also for other economic incentives such as tax relief (taking local conditions into account). Requires awards to programs in urban and rural areas and in different areas of the Nation. Requires award of annual grants, taking account of availability of appropriations, number and quality of applications, and other appropriate factors. Allows each grant to be for up to four years and to be renewed for an additional four-year period. Requires the following sequence for use of the Federal portion of such a scholarship: (1) for tuition and fees at the school selected by the parents, and for reasonable transportation costs (at the parent's option); (2) if the parent's so choose, for supplementary academic services for the child (up to $500 in cost) from any provider chosen by the parents that the grantee determines is capable to do so and has an appropriate refund policy; and (3) any remaining funds to be used either by the public school the child attends for student academic achievement programs, or, if the child attends private school, by the grantee for additional scholarships. Sets forth the effect of this Act on other programs. Requires a local educational agency to provide to any child in an educational choice program the same services that it would otherwise provide to that child under chapter 1 title I Elementary and Secondary Education Act of 1965 provisions for educationally disadvantaged children. Declares that this Act does not affect specified requirements under the Individuals with Disabilities Education Act. Provides that such scholarships are aid to families, not institutions, so that their expenditure shall not be construed as Federal financial aid or assistance to a school or provider of supplementary academic services. Requires schools or providers of academic services, in order to receive scholarship funds under this Act, to comply with antidiscrimination requirements under specified Federal laws. Directs the Secretary to promulgate regulations to implement this requirement, taking into account the purposes of this Act and the nature, variety, and missions of schools and providers that may participate. Prohibits consideration of Federal funds provided under this Act in Federal, State, or local agency determination of other assistance to such grantees or schools attended. Provides that no State constitution or law shall be construed or applied to prohibit any grantee from: (1) paying administrative costs of a program under this Act; or (2) providing any Federal funds received under this Act to parents for use at a religious or other private institution. Declares that nothing in this Act authorizes the Secretary to exercises direction, supervision, or control over any participating school or educational institution as to curriculum, instructional program, administration or personnel. Directs the Secretary to conduct, with specified reserved funds, a national evaluation of the activities assisted under this Act. Directs the Secretary to promulgate regulations to enforce this Act. Prohibits such enforcement through a private cause of action.
United States · United States Congress · 22 July 1992
Amends the Small Business Act to increase the 1993 and subsequent fiscal year amounts to be expended in connection with a small business innovative research (SBIR) program by each Federal agency that has an extramural budget for research or research and development (R&D) in excess of $100,000,000. Makes such amount equivalent to 1.25 percent of such R&D budget for FY 1993 and increases such amount for each fiscal year thereafter up to a maximum of 3.0 percent of such R&D budget for FY 1997 and thereafter. Reserves all of such amounts in excess of 1.25 percent of such R&D budget for an SBIR program involving R&D of specified critical technologies. Requires each qualifying Federal agency, in expending such R&D amounts, to give a preference to such critical technology projects. Provides limitations with respect to non-SBIR and Department of Energy defense programs.
United States · United States Congress · 22 July 1992
Amends the Internal Revenue Code to exempt from the excise tax on transportation of passengers by water a ferry voyage of less than 12 hours between a port in the United States and a port outside the United States.
United States · United States Congress · 22 July 1992
Family Education Assistance Act of 1992 - Amends the Internal Revenue Code to allow an individual income tax deduction for contributions to a savings account or prepaid tuition contract established to pay the educational expenses (tuition, supplies, meals, and lodging) of the taxpayer's child or certain other relatives at an institution of higher education or a vocational school. Limits the deduction to $1,500 annually (adjusted for inflation) for each account or contract. Disallows the deduction for contributions to an account maintained for any individual aged 24 or older. Requires any account balance to be distributed after the beneficiary attains age 30. Permits an exclusion from the gross income of the contributor or the beneficiary of account distributions used to pay educational expenses of the latter. Exempts an account from taxation (except for the tax on unrelated business income of a charitable organization), unless a contributor or the beneficiary engages in specified prohibited transactions in connection with it. Imposes a ten percent surtax on distributions not used for educational purposes. Requires the account trustee to report to the Secretary of the Treasury and to the account's beneficiary concerning the account. Imposes a penalty for failure to report. Allows taxpayers who do not otherwise itemize deductions to deduct for contributions to an education savings account. Imposes penalty taxes in connection with excess contributions or prohibited transactions associated with an account. Excludes from gross income amounts received by individuals from certain prepaid tuition plans. Treats program income derived by a State or agency from State prepaid tuition plans as income derived from the exercise of an essential governmental function.
United States · United States Congress · 22 July 1992
Amends the Internal Revenue Code to declare that unrelated trade or business does not include the activity of soliciting and receiving qualified sponsorship payments (payments received by tax-exempt organizations from corporations and other sponsors in connection with certain athletic and other public events) for purposes of the tax on unrelated business income of charitable, etc., organizations. Excludes royalties received by certain tax-exempt olympic organizations for the 1996 Olympics as income from an unrelated trade or business. Includes income received by a tax-exempt organization (other than a tax-exempt credit union) from exchanging or leasing its membership list or its identifying symbol for use in connection with credit or debit cards as income derived from an unrelated trade or business.
United States · United States Congress · 22 July 1992
Amends the Internal Revenue Code to allow farmers' cooperatives to elect to treat as ordinary income or loss certain capital gains and losses from the disposition of assets used in conducting business with or for patrons. Decreases from five years to four years the maturity date for high yield discount obligations for purposes of determining the deduction for interest on indebtedness. Requires any interest received by a limited equity housing corporation on reasonable reserves (including reserves required by a government agency or lender) to be treated as income derived by such corporation from transactions with members.
United States · United States Congress · 22 July 1992
Amends the Internal Revenue Code to provide that the special deduction and rules extended to certain existing Blue Cross or Blue Shield organizations shall be extended to an organization that is not a health maintenance organization and is organized under and governed by State laws which are specifically and exclusively applicable to not-for-profit health insurance or health service type organizations. Provides that the limitation on deductions for certain dividends paid on employer securities held in an employee stock ownership plan does not apply to employer securities acquired with assets transferred from a defined benefit plan through an employer reversion transaction. Declares that the characterization (at the time of issuance) of a corporate interest as stock or debt by the corporate issuer is binding on the issuer and on all holders (but not binding on the Secretary of the Treasury). Requires holders who treat such interest in an inconsistent manner to disclose such inconsistent treatment on the first tax return for the first year during which such instrument was held.
United States · United States Congress · 22 July 1992
Declares that a building shall not be treated as being ineligible for the rehabilitation credit by reason of being relocated if the rehabilitation at the relocated site began before the date of a specified Treasury Regulation. Increases the size of loans permitted under certain bond-financed programs concerning loans to veterans to purchase land. Provides that a taxpayer shall not be treated as meeting the substantiation requirements imposed on business meal and entertainment expenses unless the amount of the expense is shown on a receipt which is prepared by the provider of such services and which is provided at the time of the expense (or within a reasonable period of time thereafter).
United States · United States Congress · 22 July 1992
Amends the Internal Revenue Code to allow certain small property and casualty insurance companies to determine alternative minimum taxable income and adjusted net book income without regard to underwriting income and expense. Increases the withholding rate on supplemental wage payments to 24 percent if an employer elects to determine such amounts under a specified Treasury regulation (otherwise such withholding rate is 20 percent). Provides for the taxation of the income from the merger of Federal land bank associations and farm credit associations, except for income, gain, loss, or deduction properly allocable to loans made by the Federal land bank associations that have an initial term of at least ten years.
United States · United States Congress · 22 July 1992
Home Sale Tax Fairness Act of 1992 - Amends the Internal Revenue Code to require gain recognized on the sale or exchange after December 31, 1993, of a principal residence to be reduced by the aggregate losses sustained on the sale or exchange after the date of enactment of this Act of prior principal residences of such individual which were not allowed as a deduction and which were not previously taken into account. Requires brokers to include in their real estate transaction reports information on the portion of any real property tax which is treated as a tax imposed on the purchaser by reason of rules governing the apportionment of taxes on real property between the seller and purchaser.
United States · United States Congress · 22 July 1992
Amends the Internal Revenue Code to suspend the two-year rollover period on the gain on sale of a principal residence for taxpayers who have substantial deposits frozen in a financial institution. Prohibits such suspended period from extending beyond five years after the date of sale of the old residence. Describes substantial frozen deposits as those in excess of 50 percent of the net amount realized from the sale of the old residence.
United States · United States Congress · 22 July 1992
Amends the Internal Revenue Code to exempt from the occupational excise tax on wagering any tax-exempt charitable organization and any person engaged in receiving wagers only on behalf of such organization, if the only wagers accepted by the organization (and the person) are authorized under the law of the State in which accepted. Provides for taxing a percentage of wagering winnings in excess of charitable expenditures.
United States · United States Congress · 22 July 1992
Title I: Annuity Benefits for Certain Ex-Spouses of Central Intelligence Agency Employees - Entitles to a survivor annuity a former spouse who was divorced on or before December 4, 1991, from a participant in the Central Intelligence Agency Retirement and Disability System (CIARDS) and who was married to that participant for not less than ten years during such participant's creditable service, at least five years of which were spent by the participant as an employee of the Central Intelligence Agency (CIA) outside of the United States or otherwise in a position designated by the Director of the CIA as a hazardous position or one clearly distinguished from normal government service. Prescribes the annuity amount and requires it to be reduced by any survivor annuity paid to such former spouse under the Civil Service Retirement and Disability System (CSRS). Entitles the same former spouses of CIARDS participants to a retirement annuity of: (1) 50 percent of the participant's retirement annuity, if the former spouse was married to the participant throughout the period of the participant's creditable service; or (2) the pro rata share of the participant's retirement annuity equal to the number of years of marriage compared to the number of years of the participant's creditable service. Reduces the retirement annuity by any amounts payable to a former spouse pursuant to a court order incident to a dissolution of marriage or property settlement. Prohibits the payment of any survivor or retirement annuity if the former spouse: (1) remarries before age 55; (2) is less than 50 years of age; or (3) meets the definition of "former spouse" in effect under CIARDS before December 4, 1991. Provides annuity commencement and termination dates. Requires written application to the CIA Director for such an annuity, with benefits paid retroactively. Provides for application of such annuity eligibility for the former spouses of CIARDS participants who transferred from CSRS to the Federal Employees' Retirement System. Requires an election of benefits if a former spouse is eligible for retirement annuity benefits under CIARDS and for any other retirement benefits under CIARDS or another government retirement system based on marriage to someone other than the CIARDS participant. Amends the Central Intelligence Agency Act of 1949 to entitle to coverage under a health benefits plan for CIA employees and their spouses and dependents former spouses who meet the same requirements as described under provisions above for the survivor annuity and who were enrolled in a health benefits plan at any time during the 18-month period before the date of dissolution of the marriage to the CIARDS participant. Requires the former spouse to enroll in such health benefits plan within 60 days after notification by the CIA Director of eligibility for such plan. Provides for the payment of the survivor and retirement annuities described in this Act from the Central Intelligence Agency Retirement and Disability Fund. Title II: Tax Treatment of Certain Retirement Benefits - Treats heart disease and hypertension as personal injuries or sickness in the course of employment, thereby making any disability benefits received excludable from gross income for tax liability purposes, in the case of any amounts: (1) payable to an individual who was a full-time employee of any police or fire department organized and operated by a State, subdivision of a State, or State agency or instrumentality; and (2) which are received in calendar years 1989 through 1991.
United States · United States Congress · 22 July 1992
Provides for treating certain costs of a private foundation in removing hazardous substances as qualified distributions for purposes of the excise tax on the failure of such foundations to distribute income.
United States · United States Congress · 22 July 1992
Provides that the special estate tax valuation ten-year recapture rules shall cease to apply after 1992 in the case of property acquired from decedents dying before January 1, 1982.
United States · United States Congress · 22 July 1992
Amends the Internal Revenue Code to provide special rules with respect to the nonrecognition of gain for principal residences compulsorily or involuntarily converted as a result of a presidentially-declared disaster. Requires the nonrecognition of gain of insurance proceeds for the contents of such residences. Allows insurance proceeds from personal property and real property to be lumped together into one common fund. Extends the time to replace a principal residence from two years to four years.
United States · United States Congress · 22 July 1992
Amends the Internal Revenue Code to prohibit an operator of a licensed cotton warehouse who uses the accrual method of accounting from being required to accrue any amounts to be received for processing or storing cotton at such warehouse until such amounts are actually received. Provides that, if any deferred amount is received during a taxable year, then the tax liability of the taxpayer shall be increased by an interest charge with respect to such deferred amount. Requires the interest charges to be taken into account in computing the amount of any deduction allowable for interest paid or accrued.
United States · United States Congress · 22 July 1992
Amends the Internal Revenue Code to establish requirements for notifying charitable beneficiaries of charitable remainder trusts of their interests in such trusts, including copies of estate tax return filings on which a charitable deduction is claimed. Requires each charitable remainder trust, contributions to which were deductible for Federal income, estate or gift tax purposes, to file an annual information return on its financial condition, transactions, fiduciaries, beneficiaries, and other information necessary to inform the Internal Revenue Service, beneficiaries, and the public adequately of its affairs. Requires beneficiaries to reimburse fiduciaries for the reasonable costs of providing subsequent notices if the fiduciaries have complied with notification requirements under this Act.
United States · United States Congress · 22 July 1992
Amends the Internal Revenue Code to permit tax-exempt facility bonds to be issued to finance office buildings for the United Nations. Provides that the prohibition on acquiring existing property does not apply to such bonds.
United States · United States Congress · 22 July 1992
Federal Grants for State and Local "G.I. Bills" for Children - Requires the Secretary of Education to use specified funds to make competitive grants to States and localities for educational choice programs. Authorizes reservation of a specified portion of such funds for national evaluation of such programs. Authorizes appropriations. Makes a State or locality eligible for such a grant if it: (1) has taken significant steps to provide a choice of schools to families with school children in the program area, including those not eligible for scholarships under this Act; (2) will, if awarded a grant, provide scholarships to parents of eligible children that may be redeemed for elementary or secondary education at a broad variety of public and private (including religious) schools serving that area; and (3) permits all such lawfully operating schools serving the area to participate in its program under this Act if they so choose. Requires grantees to provide scholarships to parents of eligible children, with a value of $1,000 from Federal funds under this Act and an additional amount, if any, of State, local, and nongovernmental funds. Excludes such scholarships from consideration as income for Federal income tax or Federal program eligibility purposes. Requires such scholarships to be provided to parents of children who reside in the program area, will attend a participating public or private school, and are from a middle- or low-income family (as determined by the grantees, in accordance with the Secretary's regulations). Limits the maximum family income for eligibility to not more than the higher of the State or national median family income. Provides for continuation of such scholarship aid to a child in each program year, unless the child no longer resides in the program area or no longer attends school, or the child's family income exceeds by 20 percent or more than the maximum income of families who received scholarships in the preceding year. Requires the grantee to provide scholarships to the lowest income families if the grant amount is insufficient to provide such aid to each child up to the income level for which the grantee applied. Sets forth application requirements, including descriptions of program areas and economic profiles of children residing there. Requires that programs be selected to receive such grants on the basis of: (1) number and variety of educational choices they make available to families of eligible children; (2) extent to which choices among public, private, and religious schools are available to all families in the area, including those not eligible for scholarships; (3) proportion of children from low-income families among participants; and (4) applicant's financial support of the program, including, State, local, and nongovernmental supplementary funds, not only for scholarships but also for other economic incentives such as tax relief (taking local conditions into account). Requires awards to programs in urban and rural areas and in different areas of the Nation. Requires award of annual grants, taking account of availability of appropriations, number and quality of applications, and other appropriate factors. Allows each grant to be for up to four years and to be renewed for an additional four-year period. Requires the following sequence for use of the Federal portion of such a scholarship: (1) for tuition and fees at the school selected by the parents, and for reasonable transportation costs (at the parent's option); (2) if the parent's so choose, for supplementary academic services for the child (up to $500 in cost) from any provider chosen by the parents that the grantee determines is capable to do so and has an appropriate refund policy; and (3) any remaining funds to be used either by the public school the child attends for student academic achievement programs, or, if the child attends private school, by the grantee for additional scholarships. Sets forth the effect of this Act on other programs. Requires a local educational agency to provide to any child in an educational choice program the same services that it would otherwise provide to that child under chapter 1 title I Elementary and Secondary Education Act of 1965 provisions for educationally disadvantaged children. Declares that this Act does not affect specified requirements under the Individuals with Disabilities Education Act. Provides that such scholarships are aid to families, not institutions, so that their expenditure shall not be construed as Federal financial aid or assistance to a school or provider of supplementary academic services. Requires schools or providers of academic services, in order to receive scholarship funds under this Act, to comply with antidiscrimination requirements under specified Federal laws. Directs the Secretary to promulgate regulations to implement this requirement, taking into account the purposes of this Act and the nature, variety, and missions of schools and providers that may participate. Prohibits consideration of Federal funds provided under this Act in Federal, State, or local agency determination of other assistance to such grantees or schools attended. Provides that no State constitution or law shall be construed or applied to prohibit any grantee from: (1) paying administrative costs of a program under this Act; or (2) providing any Federal funds received under this Act to parents for use at a religious or other private institution. Declares that nothing in this Act authorizes the Secretary to exercises direction, supervision, or control over any participating school or educational institution as to curriculum, instructional program, administration or personnel. Directs the Secretary to conduct with specified reserved funds, a national evaluation of the program authorized by this Act. Directs the Secretary to promulgate regulations to enforce this Act. Prohibits such enforcement through a private cause of action.
United States · United States Congress · 22 July 1992
Amends the Internal Revenue Code to exclude a deposit made by a policyholder under a qualified perpetual insurance policy from provisions governing the treatment of loans with below-market interest rates. Describes such a policy as one: (1) which provides insurance for property damage or casualty with respect to certain residential property (or the contents thereof); and (2) which is funded only by the policyholder placing a cash deposit (and does not provide for any periodic premiums) and such deposit is fully refundable upon cancellation.
United States · United States Congress · 22 July 1992
Declares that, for purposes of the Internal Revenue Code, any qualified distribution made by a Native Corporation shall not be treated as a distribution made out of earnings and profits. Defines a qualified distribution as any distribution to a Native (as defined under the Alaska Native Claims Settlement Act) or descendant of a Native which: (1) is made after the date of enactment of such Act; and (2) but for this Act would have been treated as a dividend.
United States · United States Congress · 22 July 1992
Amends the Internal Revenue Code to exclude from the tax on unrelated trade or business income the conducting of qualified games of chance by certain tax-exempt organizations. Describes such games as any game: (1) that does not violate State or local law; (2) that the conduct of which by for-profit organizations would violate such law; and (3) where no substantial part of the work is performed by individuals principally engaged to perform gaming services for hire. Increases the excise on State authorized wagers.
United States · United States Congress · 22 July 1992
Amends the Internal Revenue Code to exempt services performed by full-time students for organized seasonal children's camps from social security taxes. Provides for the treatment of an Indian tribal government as a tax-exempt organization for purposes of provisions relating to the taxability of a beneficiary under an annuity purchased by a tax-exempt organization.
United States · United States Congress · 22 July 1992
Provides that the simultaneous reduction of interest rates on certain port authority bonds shall not affect the tax-exempt status of such interest, nor cause them to be treated as arbitrage bonds under the Internal Revenue Code by reason of the failure to reduce interest rates on loans made with bond proceeds before the date of such simultaneous reduction.
United States · United States Congress · 22 July 1992
Amends the Internal Revenue Code, with respect to capital gains and losses, to restore the prior law treatment of corporate reorganizations by providing a special rule for determining issue price in the case of exchange of debt instruments in such reorganizations. Increases the mileage requirement for the moving expenses deduction from 35 miles to 60 miles.
United States · United States Congress · 22 July 1992
Title I: Phaseout of Occupational Taxes Relating to Distilled Spirits, Wine, and Beer - Amends the Internal Revenue Code to reduce the special occupational taxes on producers and dealers in distilled spirits, wine, and beer, effective on July 1, 1993, and to repeal such taxes, effective on July 1, 1994. Title II: Modifications to Tax on Diesel Fuel - Imposes an excise tax on diesel fuel (separate from the gasoline tax and the tax on aviation). Exempts from such tax diesel fuel: (1) used by trains and intercity, local, or school buses; and (2) which is dyed or marked in accordance in regulations prescribed by the Secretary of the Treasury. Provides that the Airport and Airway Trust Fund financing rate does not apply to aviation fuel sold by a producer or importer for use by the purchaser in a nontaxable use. Imposes a civil penalty on persons who use dyed fuel for a taxable use. Imposes a floor stocks tax on any person holding diesel fuel April 1, 1993. Authorizes grants to certain businesses having annual sales of less than 50,000,000 gallons of diesel fuel to defray the one-time costs of installing additional storage tanks to comply with the fuel dying requirements under this Act.
United States · United States Congress · 22 July 1992
Amends the Internal Revenue Code to provide a complete tax exemption from the State volume cap (currently a 75 percent tax exemption) for bonds used to finance government-owned high-speed intercity rail facilities. Requires information reporting on refunds of real property taxes.
United States · United States Congress · 22 July 1992
Amends the Internal Revenue Code to extend the exemption from the harbor maintenance tax for intraport movements to cargo movement between a U.S. port and a port located in a foreign country which is within five miles of such U.S. port (a unified port). Declares that such exemption does not apply to: (1) cargo landed in such foreign country before landing in the unified port; or (2) cargo destined for use outside the United States and outside such foreign country. Increases the rate of the harbor maintenance tax.
United States · United States Congress · 22 July 1992
Amends the Internal Revenue Code to allow an insurance company to use its alternative tax net operating loss deduction to offset 100 percent (currently, 90 percent) of alternative minimum taxable income, if such insurance company is created by a State or instrumentality thereof and is operated on a not-for-profit basis exclusively to provide coverage to individuals or businesses for high-risk needs where coverage is not otherwise available or affordable. Repeals the limitation that prevents an S corporation (small business corporation) from being taxed on built-in gains resulting from conversion from a C corporation to the extent such gains exceed the taxable income of the S corporation.
United States · United States Congress · 22 July 1992
Individual Investment Account Act of 1992 - Amends the Internal Revenue Code to allow a deduction for amounts contributed to individual investment accounts. Allows tax-free distributions, limited to $15,000 for all taxable years, from such accounts for use in the purchase of a principal residence by a first-time homebuyer. Makes such accounts tax-exempt unless the individual engages in prohibited transactions. Adjusts dollar limitations under this Act for inflation. Allows such deduction in determining adjusted gross income. Exempts such accounts from estate tax. Excludes from gross income gain from the sale or exchange of property if, during the five-year period ending on the date of the sale or exchange, such property has been owned and used by the taxpayer as a principal residence for periods aggregating three years or more. Limits such exclusion to the amount paid to an individual investment account during the one-year period beginning on the date of the sale or exchange. Provides for adjusting the basis of a residence acquired through the use of an individual investment account.
United States · United States Congress · 21 July 1992
Intelligence Authorization Act for Fiscal Year 1993 - Title I: Intelligence Activities - Authorizes appropriations for FY 1993 for the conduct of intelligence activities of the following elements of the U.S. Government: (1) the Central Intelligence Agency (CIA); (2) the Department of Defense (DOD); (3) the Defense Intelligence Agency (DIA); (4) the National Security Agency (NSA); (5) the Departments of the Army, Navy, and Air Force; (6) the Department of State; (7) the Department of the Treasury; (8) the Department of Energy; and (9) the Federal Bureau of Investigation (FBI). Specifies that the amounts authorized to be appropriated and the authorized personnel ceilings as of September 30, 1993, for the conduct of such activities are those specified in the classified Schedule of Authorizations. Authorizes the Director of Central Intelligence (DCI) to authorize employment of civilian personnel in excess of the numbers authorized for FY 1993 when necessary to the performance of important intelligence functions, subject to specified limitations. Requires the DCI to promptly notify the House and Senate Intelligence Committees whenever the DCI exercises the authority granted under this title. Authorizes: (1) appropriations for the Community Management Staff (CMS) of the DCI; and (2) 68 full-time CMS personnel as of September 30, 1993. Title II: Central Intelligence Agency Retirement and Disability System - Authorizes appropriations for the Central Intelligence Agency Retirement and Disability Fund for FY 1993. Title III: Department of Defense Intelligence Activities - Authorizes the Secretary of Defense to assist employees who have occupied sensitive positions in DIA and who are found to be ineligible for continued access to sensitive compartmented information and employment with DIA, or whose employment with DIA has been terminated, in finding and qualifying for subsequent employment, receiving treatment of medical or psychological disabilities, and receiving necessary financial support during periods of unemployment. Conditions such assistance on the Secretary's determining that the assistance is essential to maintain the judgment and emotional stability of such employee and to avoid circumstances that might lead to the unlawful disclosure of classified information to which the employee had access. Specifies that such assistance may not be provided any longer than five years after termination of employment. Sets forth reporting requirements. Authorizes the Secretary to include senior executive service (SES) positions within the civilian intelligence personnel system, subject to specified limitations. Directs the Secretary to fix rates of pay for, and prescribe regulations concerning, such positions. Authorizes the President to award ranks to such SES members. Authorizes the Commandant of the Defense Intelligence College, upon recommendation by the faculty of such college, to confer a bachelor's or master's degree appropriate to the profession of intelligence upon graduates of the college (currently, confer the degree of master of science of strategic intelligence upon graduates of the school) who have fulfilled the requirements for that degree. Specifies that such a degree may not be conferred unless the curriculum leading to the degree is accredited by a professional authority determined appropriate by the Secretary. Amends the National Security Education Act of 1991 to direct the Secretary to carry out a program for awarding: (1) scholarships to undergraduate students who are U.S. citizens to study for at least one academic semester in foreign countries determined to be critical countries (as under current law) or for an equivalent term; and (2) fellowships to graduate students who are U.S. citizens to pursue education as part of a graduate degree program of a U.S. institution of higher education (currently, to pursue education in the United States) in specified fields. Authorizes the Secretary to enter into personal service contracts for periods up to one year for program administration, except that not more than ten such contracts may be in effect at any one time. Repeals a provision requiring the Secretary to administer the program through the Defense Intelligence College. Directs the Secretary to establish an independent center for international studies to administer the program. Includes as members of the National Security Education Board: (1) the Chairperson of the National Endowment for the Humanities; and (2) six (currently, four) individuals appointed by the President, by and with the advice and consent of the Senate, who shall be experts in specified fields (as under current law) and who may not be officers or employees of the Federal Government. Authorizes appropriations to the National Security Education Trust Fund. Amends the National Security Agency Act of 1959 to provide that no civil service-level employee of NSA may be paid above the rate paid to employees at Executive Level IV. Authorizes the Secretary to provide to NSA employees, in addition to basic pay, the same benefits, allowances, incentives, or compensation as other Federal employees are eligible to receive. Title IV: Federal Bureau of Investigation Administrative Provisions - Authorizes the Director of the FBI, during FY 1993, to accept bequests or devises made by U.S. citizens, on behalf of the FBI, to: (1) fund and administer a scholarship program for the benefit of the immediate families of Federal law enforcement officers slain or permanently disabled in the line of duty; and (2) pay all necessary expenses in connection with the acceptance of such bequests or devises. Specifies that: (1) proceeds from the sale of property accepted as a bequest or devise by the Director shall be maintained in an interest bearing account and shall remain available for disbursement until expended; and (2) such authority may be exercised only to the extent and in such amounts as provided in advance in appropriation Acts. Title V: Central Intelligence Agency - Amends the Central Intelligence Agency Act of 1949 to grant the Inspector General of the CIA authority to receive complaints and information from any person (currently, from CIA employees). Title VI: General Provisions - Authorizes appropriations for such additional amounts for FY 1993 as may be necessary for increases in salary, pay, retirement, and other employee benefits authorized by law. Specifies that such authorization of appropriations does not constitute authority for the conduct of any intelligence activity which is not otherwise authorized by the Constitution or laws of the United States. Expresses the sense of the Congress that, beginning in 1993, the aggregate amount requested and authorized for, and spent on, intelligence and intelligence-related activities should be disclosed to the public. Title VII: Intelligence Reorganization Act of 1992 - Subtitle A: In General - Intelligence Reorganization Act of 1992 - Amends the National Security Act of 1947 (the Act) to provide definitions of various terms used in subsequent amendments made to the Act. Subtitle B: The National Security Council - Authorizes the DCI (or, in his absence, the Deputy DCI) to attend and participate in meetings of the National Security Council (NSC). Subtitle C: The Director of Central Intelligence - Revises provisions with respect to the appointment of the DCI and Deputy DCI. Directs that the DCI serve as head of the U.S. intelligence community, act as the principal adviser to the President for intelligence matters related to the national security, and (as under current law) serve as head of the CIA. Expresses the sense of the Congress that it is desirable that either the DCI or Deputy DCI be a commissioned officer of the armed forces or otherwise have, by training or experience, an appreciation of military intelligence activities and requirements. Sets forth provisions with respect to the appointment and supervision of commissioned officers. Adds the position of DCI to the list of executive branch officials designated at Executive Level I (currently, at Level II). Repeals a provision providing for a DCI Community Staff. Makes the DCI, under the direction of the NSC, responsible for providing timely, objective national intelligence, independent of political considerations, and based upon all sources available to the intelligence community to: (1) the President; (2) the heads of departments and agencies of the executive branch; (3) the Chairman of the Joint Chiefs of Staff and senior military commanders; and (4) where appropriate, the Senate and House of Representatives and the committees thereof. Establishes within the Office of the DCI the National Intelligence Council, composed of senior analysts within the intelligence community and substantive experts from the public and private sector, which shall: (1) produce national intelligence estimates for the Government (including, whenever the Council deems appropriate, alternative views held by elements of the intelligence community); and (2) otherwise assist the DCI in carrying out responsibilities. Directs the DCI, in his capacity as head of the intelligence community, to: (1) develop and present to the President and the Congress an annual budget for the National Foreign Intelligence Program (Program) of the United States; (2) establish the requirements and priorities to govern the collection of national intelligence by elements of the intelligence community; (3) promote and evaluate the utility of national intelligence to consumers within the Government; (4) eliminate waste and unnecessary duplication within the intelligence community; (5) protect intelligence sources and methods from unauthorized disclosure; and (6) perform such other functions as the President or NSC may direct. Directs the DCI, in his capacity as head of the CIA, to: (1) collect intelligence through human sources and by other appropriate means, subject to specified limitations; (2) provide overall direction for the collection of national intelligence through human sources by elements of the intelligence community authorized to undertake such collection, and ensure that the most effective use is made of resources and that the risks to the United States and those involved in such collection are minimized; (3) correlate and evaluate intelligence related to the national security and provide appropriate dissemination of such intelligence; (4) perform such additional services as are of common concern to the elements of the intelligence community, which services the DCI determines can be more efficiently accomplished centrally; and (5) perform such other functions and duties related to intelligence affecting the national security as the President or NSC may direct, including the conduct of covert actions as may be authorized pursuant to the Act. Sets forth provisions concerning the authorities of the DCI with respect to: (1) access to intelligence; (2) approval of budgets; (3) the role of the DCI in reprogramming; (4) the transfer of funds or personnel within the Program; (5) coordination with foreign governments; (6) use of personnel; and (7) termination of employment of CIA employees. Subtitle D: The Intelligence Activities of the Department of Defense - Requires the Secretary to: (1) ensure that the budgets of the elements of the intelligence community within DOD are adequate to satisfy the overall intelligence needs of DOD; (2) ensure appropriate implementation of the policies and resource decisions of the DCI by elements of DOD within the Program; (3) ensure that the tactical intelligence activities of DOD complement and are compatible with intelligence activities under the Program; (4) ensure that the elements of the intelligence community within DOD are responsive and timely with respect to satisfying the needs of operational military forces; and (5) eliminate waste and unnecessary duplication among the intelligence activities of DOD. Directs the Secretary to ensure: (1) through NSA (except as otherwise directed by the President or the NSC), the continued operation of an effective united organization for the conduct of signals intelligence activities and that the product is disseminated in a timely manner to authorized recipients; (2) through a central imagery authority, with appropriate representation from the intelligence community, the continued operation of an effective unified organization within DOD for carrying out tasking of imagery collection, coordinating imagery processing and exploitation activities, and ensuring dissemination of imagery in a timely manner to authorized recipients; (3) through the establishment of an Office of Reconnaissance Support, the continued operation of an effective unified organization for the research and development, procurement, and operation of overhead reconnaissance systems necessary to satisfy requirements of all elements of the intelligence community; (4) through DIA, the continued operation of an effective unified system within DOD for the production of timely, objective military and military-related intelligence, based upon all sources available to the intelligence community, and ensure the appropriate dissemination of such intelligence to authorized recipients; (5) through DIA, effective management of defense attaches; and (6) that the military departments maintain sufficient capabilities to collect and produce intelligence to meet the requirements of the DCI, the Secretary, the Chairman of the Joint Chiefs of Staff, the unified and specified combatant commands and joint operations, and the specialized requirements of the departments for intelligence necessary to support tactical commanders, military planners, the research and development process, the acquisition of military equipment, and training and doctrine. Directs the Secretary to: (1) undertake appropriate consultations with the DCI before the appointment of any individual as head of NSA, the Office of Reconnaissance Support, or DIA; and (2) appoint, upon the recommendation of the DCI, the head of the central imagery authority within DOD. Specifies that, in the event the Secretary appoints a general or flag officer as head of NSA, DIA, the central imagery authority within DOD, or the Office of Reconnaissance Support, such appointment shall, for the period of such appointment, be excluded from calculation of the numbers and percentages specified in provisions pertaining to the officers authorized for the armed force of which he or she is a member. Directs the Secretary, as part of the budget presentation materials submitted to the Congress for FY 1994 and each year thereafter, to identify to specified congressional committees those intelligence activities of DOD currently listed as the Tactical Intelligence and Related Activities which produce foreign intelligence in peacetime, interface or interoperate directly with national intelligence systems, or meet the intelligence requirements of all DOD elements rather than the requirements of a single element. Provides that, beginning with FY 1995 and each fiscal year thereafter, the intelligence activities of DOD identified by the Secretary, or which may be subsequently identified by the Secretary as meeting such criteria, shall be funded as elements of a Tactical Intelligence Program within the DOD budget and administered as a separate program by the Secretary. Subtitle E: Congressional Oversight - Amends Senate Resolution 400 of the 94th Congress, which established the Senate Select Committee on Intelligence, to remove a limitation on the jurisdiction of such committee with respect to tactical intelligence activities, effective October 1, 1993. Subtitle F: Effective Date - Provides that this Act shall take effect (except for Subtitle E) upon its date of enactment.
United States · United States Congress · 21 July 1992
Amends the District of Columbia Self-Government and Governmental Reorganization Act to authorize appropriations for the District of Columbia for FY 1993 for youth and anti-crime initiatives. Prohibits such funds from being obligated or expended until the House and Senate Committees on Appropriations approve a detailed plan for the use of the funds.
United States · United States Congress · 21 July 1992
Title I: Amendments To The Merchant Marine Act, 1936 - Maritime Reform Act of 1992 - Amends the Merchant Marine Act, 1936 to direct the Secretary of Transportation to encourage the establishment of a fleet of active, militarily useful, vessels to meet Department of Defense and other security requirements, while also maintaining an American presence in international commercial shipping, to be known as the Contingency Retainer Fleet, to consist of up to 74 privately owned, U.S.-flag vessels for which there are in effect operating agreements under this Act. Prohibits excluding a vessel from the Fleet solely because it was not constructed in the United States. Deems a vessel to have been U.S.-built for purposes of provisions of the Act relating to: (1) transportation in American vessels of Government personnel and certain cargoes; and (2) shipment requirements for certain exports sponsored by the Department of Agriculture. Sets forth requirements for the operating agreement, including that: (1) the vessel be operated in the foreign trade; (2) the agreement require payments to the vessel owner or operator of specified amounts each year, starting at $2.5 million per vessel in fiscal year 1994 and decreasing gradually to $1.6 million in fiscal year 2000 (authorizes appropriations); (3) no payment may be for a vessel that is subject to an operating-differential subsidy; and (4) when deemed necessary by the Secretary of Defense, either the vessel will be made available or vessel space will be provided on a guaranteed basis. Allows vessels included in an operating-differential subsidy (ODS) contract to be offered for inclusion in the Fleet. Prohibits, subject to exception, vessels over 24 years old from being included in the Fleet. Prohibits new or renewed ODS contracts after enactment of this Act, but allows current contracts to continue. Excludes liquid or dry bulk cargo carrying vessels receiving ODSs from the application of provisions limiting construction-differential subsidy (CDS) vessels to operating in foreign trade. Declares that any vessel constructed with a CDS and not included in the Fleet is not required to remain U.S.-documented so long as there remains no debt to the United States under ODS provisions. Excludes deposits to a construction reserve fund after enactment of this Act from provisions relating to the recognition of gain for taxation where the proceeds of a sale or indeminity for loss are deposited in such a fund. Prohibits, after a specified date, orders allowing new ODS contracts for vessels over 25 years old. Modifies capital construction fund requirements. Prohibits a vessel constructed, reconstructed, or repaired in a foreign shipyard with subsidies adversely affecting shipyards in the United States from certain benefits under provisions relating to: (1) the Contingency Retainer Program; (2) the tax treatment of qualified withdrawals from capital construction fund mandated subaccounts; (3) immediate eligibility for the carriage of cargo preference goods; and (4) reduction in ad valorem duty on certain repairs. Deems fulfilled certain provisions of Federal law requiring the use of U.S.-flag vessels if the actual ocean transportation (meeting specified requirements) consists of transportation by a combination of U.S.- and foreign-flag vessels. Requires that the use of foreign-flag vessels be as authorized by the Secretary of Transportation. Deems, after enactment of this Act, bulk cargo vessels constructed after enactment and liners vessels to have been U.S.-build for purposes of provisions relating to cargo preference. Specifies the effective date of this paragraph. Entitles merchant mariners employed in connection with a vessel used by the United States for a national emergency or maritime mobilization to the same reemployment rights and other benefits as provided (by Federal law relating to veterans' reemployment rights) for an armed forces reserve member called to active duty. Amends the Oil Pollution Act of 1990 to modify the dollar limits above which amounts in the Oil Spill Liability Trust Fund are available only as provided in appropriations Acts. Title II: Internal Revenue Code and Tariff Act Amendments - Capital Construction Fund Amendments of 1992 - Amends the Internal Revenue Code to provide for the tax treatment of capital construction funds, including concerning: (1) the ceiling on deposits to such funds; (2) limits on deposits by lessees; (3) nontaxability of fund deposits; (4) the treatment of fund earnings as fund deposits; (5) establishment of fund accounts; (6) qualified and nonqualified withdrawals; (7) adjustments to basis; and (8) alternate minimum taxable income. Taxes earnings from the investment and reinvestment of amounts in a fund at the highest individual, corporate, or capital gains tax rate. Amends the Tariff Act of 1930 to reduce the ad valorem duty on equipment or repairs made in a foreign country on U.S.-documented vessels. Repeals, on a specified date, provisions imposing the duty.
United States · United States Congress · 21 July 1992
Amends the Internal Revenue Code to exclude from gross income employer-sponsored scholarships if: (1) the scholarship does not exceed $5,000 for any calendar year; and (2) the adjusted gross income of the recipient does not exceed $50,000 for such year. Reduces the limitation on the maximum exclusion from gross income for employer-provided educational assistance by reason of this Act.
United States · United States Congress · 21 July 1992
Waives certain points of order against the consideration of H.R. 5503 (appropriations for the Department of the Interior and related agencies).
United States · United States Congress · 21 July 1992
Expresses the sense of the Congress that: (1) Federal civilian research and development spending should comprise 70 percent of total Federal research and development spending by FY 1997; and (2) by the year 2000, the United States should be unsurpassed in civilian research and development spending as a percentage of gross national product and should be the world leader in industrial and leading-edge technology development.
United States · United States Congress · 20 July 1992
Foreign Tax Simplification Act of 1992 - Amends the Internal Revenue Code to exempt foreign persons (including corporations) from the uniform capitalization rules in determining earnings and profits for any business not conducted in the United States. Declares that a foreign corporation shall not be considered a passive foreign investment company for any day on which such corporation was a controlled foreign corporation. Revises the application of the separate foreign tax credit limitation for foreign corporations in which U.S. parent companies do not own a controlling interest. Requires that foreign tax credits claimed for foreign income be translated into dollars by using the average exchange rate for the taxable year to which such taxes relate. Provides an exception for taxes not paid within the following two years, and for inflationary currency. Provides for translating taxes not subject to such requirement. Sets forth special rules for making adjustments to accrued taxes not paid within two years. Allows the use of the average exchange rate for the period during which the taxes or adjustment is paid instead of the exchange rate as of the time of such payment. Provides that the look-through rules for controlled foreign corporations do not apply to companies with less than $1 million in all of their separate categories.
United States · United States Congress · 9 July 1992
Children's Initiative - Family Preservation Act of 1992 - States that titles I through V of this Act may be cited as the Family Preservation Act of 1992 - Title I: Child Welfare Services - Amends part B (Child Welfare Services) of title IV of the Social Security Act (SSA) to create a capped entitlement program to provide child welfare services designed to strengthen and preserve families. Provides for allotments, reallotments, and payments to States of entitlement funds. Requires use of part of such funds to develop or expand specialized child welfare service programs for families in crisis due to substance abuse. Requires uses of remaining funds to develop or expand certain family and child service programs. Repeals provisions for incentive payments to States which maintain a foster care inventory, information system, and case review system; but requires States to provide such protections and other services designed to keep families together or reunify them, or to place children for adoption, with a legal guardian, or in some other planned, permanent living arrangement. Requires States to submit the following types of reports on child welfare services and expenditures: (1) pre-expenditure reports; (2) post-expenditure reports; and (3) comparative financial contributions reports. Requires the Secretary of Health and Human Services to transmit to specified congressional committees annual summaries of the information in such comparative financial contributions reports. Requires such information to be made available to the public. Reserves entitlement funds for grants to State court systems to assess and improve procedures in child welfare cases in carrying out parts B and E (Foster Care and Adoption Assistance) of SSA title IV. Sets forth application requirements and formulas for determining the amount of such grants for FY 1994 through 1998. Directs the HHS Secretary to submit interim and final reports to the Congress on the information obtained from assessments conducted with such grants and the impact of such grant program on State court procedures and functions. Requires each State to compile periodically a detailed directory of programs designed to keep families together or reunify them or place children permanently, identifying which of such programs provides specialized child welfare services to families in crisis due to substance abuse. Requires States to report on measures taken to comply with the Indian Child Welfare Act. Title II: Foster Care And Adoption Assistance - Amends SSA title IV to add a new part C, Comprehensive Service Projects to grant States flexibility and resources to develop comprehensive and coordinated services designed to: (1) preserve and strengthen families with children at risk of placement outside their homes; (2) reunite children with their families expeditiously if an out-of-home placement is found to be necessary; and (3) place children in adoptive homes or other permanent arrangements in a timely fashion if reunification with their families is not appropriate. Permits any State to apply to the HHS Secretary for permission to: (1) conduct a comprehensive service project in a selected area or areas; and (2) suspend certain child welfare services and foster care and adoption assistance requirements with respect to State activities in such area or areas during the project. Sets forth application requirements and administrative provisions for such projects. Prohibits the HHS Secretary from requiring as a condition of approval of a project application: (1) the State to select any area or areas in which to conduct the project; or (2) the project to comply with any requirements not specified in the project authorization. Sets forth those requirements with which such a project must comply. Provides for determining the expenses for which a State might properly seek reimbursement, for purposes of calculating such grant amount. Authorizes the HHS Secretary to increase such grant amount, to the extent appropriate, by taking specified factors into account. Sets forth requirements for notification to States of grant amounts, and for grant payments in equal quarterly installments. Prohibits a State from carrying out such a project in a manner that impairs the entitlement of any child to: (1) the foster care benefits he or she would have receive if the HHS Secretary had approved the State plan and had not authorized the State to conduct such a project; or (2) any other benefit to which the child is legally entitled. Deems a State to have in effect an approved foster care and adoption assistance plan during the period in which it conducts such a project for purposes of State plan requirements under part A (Aid to Families with Dependent Children) (AFDC) of SSA title IV. Requires States to report annually on project funds expended to the HHS Secretary and the Advisory Commission on Children and Families. Provides for administrative remedies for unsuccessful projects. Provides for project termination. Makes abandoned children entering foster care eligible for foster care maintenance payments. Makes the adoptive parents of any such child with respect to whom foster care maintenance payments may be made eligible for adoption assistance payments. Makes technical revisions to the foster care maintenance payments program and the adoption assistance program to expand the removal from home requirement to include removal from legal custody. Provides for retroactive application of such new requirement under the adoption assistance program. Makes children whose adoption has been set aside by a court eligible for foster care maintenance payments. Makes the adoptive parents of any such child with respect to whom foster care maintenance payments may be made eligible for adoption assistance payments. Establishes a respite care program for foster parents with children who have special needs. Limits the expenses eligible for reimbursement under such program. Expands the definition of children with special needs, for purposes of the adoption assistance program, to include: (1) those children for whom information is known and available about their genetic or social history indicating a high risk of medical conditions or physical, mental, or emotional handicaps which makes it reasonable to conclude that they cannot be placed for adoption without providing part E adoption assistance or Medicaid (SSA title XIX) medical assistance; and (2) those children that have been adopted, that were under the care and responsibility of the State agency responsible for administering the State's part E programs immediately before adoption, and that have a mental, physical, or emotional handicap that either existed before the adoption but was not diagnosed until afterwards, or first manifests itself after the adoption but is congenital or was caused beforehand. Extends to relatives (as well as foster parents) who are prospective adoptive parents, and with whom the child has significant emotional ties while in their care, the exception to the requirement that an effort be made to place special needs children with appropriate adoptive parents without providing adoption or Medicaid assistance. Requires each State to submit to the HHS Secretary the factors and conditions it uses to identify children with special needs for purposes of the adoption assistance program, and any modifications to such factors and conditions. Directs the HHS Secretary to establish an Advisory Committee on Foster Care Placement to study and report to the Secretary and the Congress on the implementation of specified requirements, under State plans for foster care and adoption assistance, that reasonable efforts be made: (1) before placement of a child in a foster home, to prevent or eliminate the need for removal of the child from the child's home; and (2) to make it possible for the child to return to the child's home. Provides Federal coverage of 90 percent of State costs in developing and installing certain statewide mechanized data collection and information retrieval systems. Covers 50 percent of State costs for operation of such systems. Provides that all State expenditures for development, installation, and operation of such systems shall be treated as necessary for proper and efficient administration of the State plan, without regard to whether the systems may be used with respect to foster or adoptive children other than those on behalf of whom payments may be made for foster care maintenance or adoption assistance. Reduces, after three years, from 90 to 50 percent the Federal matching payment for development and installation of such systems. Defers a deadline for implementation of automated systems until one year after certain regulations are promulgated. Directs the Secretary to establish a work group to advise on planning and implementation of the system to be used for collection of data relating to adoption and foster care in the United States. Requires the State plan to provide for: (1) a triennial review of the amounts paid as foster care maintenance payments and adoption assistance to assure their continuing appropriateness; and (2) a report to the HHS Secretary on the results. Sets forth requirements concerning dispositional hearings to determine the final status of a foster child. Revises the time frame for judicial determinations on voluntary placements. Sets forth case plan requirements for placement of children in out-of-State foster care. Requires annual review, with the child present, of the status of children in out-of-State foster care placements. Requires States to collect data on the numbers of children in out-of-State foster care placements. Requires a State, in order to receive payments for expenditures after FY 1994 for foster care maintenance payments made with respect to children placed in foster care outside the State, to conduct and submit a study to the HHS Secretary, by the end of such fiscal year, identifying the number and common characteristics of such children and the reasons why they were not placed in foster care in the State. Provides for the treatment of assets of youth participating in the independent living program. Eliminates the ceilings on Federal foster care payments to States and the State's authority to transfer unused foster care funds to child welfare services programs. Directs the HHS Secretary to: (1) establish an advisory committee; and (2) issue final regulations for training of staff of agencies responsible for administering foster care and adoption assistance programs, and for training of foster care and adoptive parents. Directs the Secretary annually to publish information, on a State-by-State basis, on expenditures for, and the operation of, the Child Welfare Services program, the Foster Care and Adoption Assistance program, and Comprehensive Service Projects. Amends SSA title IV to add a new part G, Child Welfare Review System. Directs the HHS Secretary to establish such system to: (1) review each State child welfare program to assess whether the requirements of the Act are being carried out; (2) impose financial penalties in cases of substantial failure to comply; and (3) provide technical assistance to any such program. Sets forth provisions relating to effects of noncompliance, suspension and rescission of financial penalties, and administrative and judicial review. Requires that all State child welfare programs be reviewed at least once by the end of FY 1997. Prohibits the Secretary from reducing or withholding any payment, or seeking any repayment from any State under part B or E, by reason of a determination made in connection with specified reviews or audits for certain periods. Prohibits suspension of payments with respect to any claim for reimbursement 30 days after the HHS Secretary receives the quarterly statement of expenditures that contains the report of the claim. Provides that within ten months after the Secretary takes any action to suspend payment with respect to such a claim, the Secretary shall: (1) determine the allowability of the claim; or (2) if unable to make such a determination, make payment with respect to the claim, subject to a later determination of allowability. Title III: Social Services Block Grant - Amends SSA title XX (Block Grants to States for Social Services) to authorize increased appropriations for title XX programs. Provides for the allocation to tribal organizations of program funds otherwise allotted to the State in which the Indians represented by such an organization reside. Title IV: Research, Demonstration, and Evaluation Activities - Amends part A (General Provisions) of SSA title XI to require the Director of the Office of Technology Assessment (OTA) to establish an Advisory Commission on Children and Families. Requires the Commission to collect and assess specified types of information in order to identify cost-effective approaches to protect and enhance the physical, mental, emotional, and financial well-being of children and their families. Directs OTA to report annually to the Congress on the Commission and its assessment. Requires the Commission to conduct, through contracts with independent research organizations, the following research and evaluation projects: (1) the evaluation of child welfare service programs, including intensive family preservation programs; (2) foster care evaluations; (3) longitudinal child welfare data bases, and studies of child welfare population dynamics; and (4) comprehensive service projects evaluations. Requires the Commission to study child separation guidelines. Directs the HHS Secretary to conduct the following research and evaluations: (1) a study (under contract with an independent research organization) to assess the prevalence and nature of risks to the safety of employees of child welfare systems; and (2) a three-year study (under contract with an organization with demonstrated appropriate experience) to examine methodologies for measuring the workloads of providers of child welfare services and community mental health services. Directs the HHS Secretary to make grants to States or localities for child welfare demonstration projects concerning abandoned child permanent placement. Directs the HHS Secretary to authorize eligible institutions to conduct demonstration projects to train eligible individuals to deliver culturally sensitive and bilingual child welfare services in U.S. areas that border on Mexico. Directs the HHS Secretary to make grants to eligible institutions to conduct projects to train eligible institutions to deliver culturally sensitive and bilingual welfare services in urban centers which have a high proportion of historically unserved or underserved populations. Authorizes the HHS Secretary to make grants to State or local government agencies to conduct demonstration projects designed to: (1) develop and implement innovative recruitment or retention strategies for trained staff in public and private nonprofit agencies working with children and adolescents at risk of being placed in foster care; and (2) test the effect of joint training programs for the staff of child welfare, mental health, and juvenile justice agencies, and for judicial personnel and judges. Authorizes the HHS Secretary to conduct demonstration projects designed to test the feasibility of eliminating income and resource requirements respecting foster care and adoption assistance payments. Directs the HHS Secretary to provide technical assistance to States for: (1) interpreting and implementing parts B, C, and E; (2) disseminating information on innovative child welfare agencies; (3) correcting problems identified through Federal audits and reviews and carrying out corrective action plans under part E; (4) implementing the foster care and adoption data collection system; and (5) addressing other matters identified by the HHS Secretary. Title V: Miscellaneous Human Resources Amendments - Amends the AFDC program to give States the option of using retrospective budgeting without monthly reporting under AFDC. Increases the amount of stepparent income disregarded under AFDC. Amends the Family Support Act of 1988 to extend demonstration projects for evaluating model procedures for reviewing child support awards. Amends the Omnibus Budget Reconciliation Act of 1989 and the Omnibus Budget Reconciliation Act of 1990 to make technical corrections relating to human resource and income security provisions. Title VI: Childhood Hunger Relief - Mickey Leland Childhood Hunger Relief Act - Subtitle A: Ensuring Adequate Food Assistance - Amends the Food Stamp Act of 1977 to remove the excess shelter deduction cap for purposes of food stamp program eligibility. (Sets forth transitional caps through 1996.) Eliminates food stamp reductions for households reapplying for program reinstatement within 30 days. Excludes 100 percent (currently only a specified portion) of third party payments for transitional housing for the homeless from consideration as program income. Increases funding for the nutrition assistance program in Puerto Rico. Excludes general assistance vendor payments from consideration as program income. Excludes the income of high school students from consideration as program income. (Current law excludes income until a student's eighteenth birthday.) Subtitle B: Promoting Self-Sufficiency - Excludes from consideration as program income: (1) the first $50 a month received as child support; and (2) child support payments to non-household members. Increases annually the fair market value limit of vehicles that program recipients may own. Subtitle C: Simplifying the Provision of Food Assistance - Permits related adults living in the same household to apply for separate program benefits under specified conditions. Repeals provisions authorizing benefit reductions due to insufficient funding. Subtitle D: Commodity Distribution to Needy Families - Amends the Emergency Food Assistance Act of 1983 to provide for increased allotments in FY 1993 for commodity purchases under the emergency food assistance program. Subtitle E: Implementation and Effective Dates - Sets forth the effective dates for provisions of this title. Title VII: Funding - Amends the Internal Revenue Code to impose a surtax on individuals with incomes over $1,000,000.
United States · United States Congress · 9 July 1992
Education Savings Act of 1992 - Amends the Internal Revenue Code to allow an individual income tax deduction for up to $2,000 annually of contributions to a savings account established to pay the educational expenses (tuition, supplies, meals, and lodging) of any individual under age 24 at an institution of higher education or a vocational school. Requires any account to be treated as an individual retirement account after the beneficiary attains age 25. Excludes from gross income any account distributions that are used to pay educational expenses of the eligible beneficiary. Exempts an account from taxation (except for the tax on unrelated business income of a charitable organization) unless a contributor or the beneficiary engages in specified prohibited transactions in connection with it. Imposes a ten percent surtax on distributions not used for educational purposes. Requires the account trustee to report to the Secretary of the Treasury and to the account's beneficiary concerning the account. Imposes a penalty for failure to report. Allows taxpayers who do not otherwise itemize deductions to deduct for contributions to an education savings account. Excludes employer contributions to education savings accounts from social security and unemployment taxes. Imposes penalty taxes in connection with excess contributions or prohibited transactions associated with an account. Directs the Secretary of Education to make matching contributions (equal to a percentage formula) to eligible institutions for amounts paid from education savings accounts. Repeals the income limitations on the exclusion for savings bonds used to pay higher education expenses where the proceeds exceed such expenses.
United States · United States Congress · 9 July 1992
Sequoia National Monument Act of 1992 - Designates certain Federal lands within the Sequoia National Forest, California, as the Sequoia National Monument to protect and restore the ecologic, botanic, biologic, recreational, scientific, aquatic, scenic, and atmospheric resources of the area within its boundaries. Directs the Secretary of the Interior to publish a detailed and comprehensive management plan for the Monument (including a plan for transportation). Prohibits: (1) timber cutting on Federal lands within the Monument except to reduce fuel load and to return the Monument to its natural densities by reducing and eliminating fire controls; and (2) commercial timber cutting within the Monument. Authorizes the Secretary to buy out contracts for the sale of timber within the boundaries of the Monument existing before the enactment of this Act or to substitute other timber sales elsewhere in the National Forest System. Reserves Federal water rights within the Monument as of the enactment of this Act. Establishes the Sequoia Scientific Advisory Board to advise the Secretary with respect to the implementation of the management plan for the Monument. Requires the Secretary to pay annually for the first five fiscal years after enactment of this Act, for use by units of local government within the Monument, an amount equal to the difference between the amounts payable for public schools and roads pursuant to Federal law and the average amount paid for such use during the five fiscal years preceding the enactment of this Act. Prescribes a phaseout formula that ends such payments by the end of the 15th fiscal year after enactment of this Act. Makes these provisions ineffective 14 years after the first payment. Directs the Secretary to establish a community assistance task force to oversee assistance to local communities in those counties that include lands within the Sequoia National Forest or contain facilities that mill timber from such Forest. Permits: (1) any local community in the region that is affected by declining Federal timber sales as a direct consequence of this Act to request assistance from the task force; and (2) any displaced worker from a job in the timber industry in the immediate area as a direct consequence of this Act to request such assistance. Authorizes appropriations.
United States · United States Congress · 9 July 1992
Superfund Equitable Liability and Improved Cleanup Act - Amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 to revise liability provisions to make the following persons liable for costs and damages under such Act: (1) owners or operators of a site or facility if such persons should have known that disposal was likely to result in the release of a hazardous substance that would endanger public health or welfare or the environment; and (2) any person if the person violated any applicable environmental statute, plan, or order in effect at the time of disposal and the violation contributed to such endangerment or the person's action contributed to such endangerment and the person should have known that the disposal would cause such endangerment or would result in liability under common law. Directs the Administrator of the Environmental Protection Agency to promulgate regulations establishing numerical standards for each hazardous substance, pollutant, and contaminant. Applies such standards to remedial actions at each site on the National Priorities List unless the Administrator: (1) determines that the standards are not sufficiently protective of human health or the environment; or (2) grants a waiver of the standards at the site in response to a petition from a party responsible for cleanup at the site. Requires the Administrator to promulgate regulations establishing deadlines for any person who is liable with respect to a site for the completion of remedial action investigation, design, and implementation. Prescribes civil penalties for violations of deadlines. Prohibits the President from selecting the capping of a site as a remedial action unless the President determines that compliance with the numerical cleanup standards is not technologically feasible. Amends the Internal Revenue Code to modify the amount of excess minimum taxable income upon which environmental tax is imposed (thereby making an increased amount of corporate income subject to the tax).
United States · United States Congress · 9 July 1992
Prohibits a State or political subdivision from being eligible to receive any grant for economic development purposes under the Housing and Community Development Act of 1974 or under the Public Works and Economic Development Act of 1965 if such State, political subdivision, or other State instrumentality offers, permits, or grants a tax incentive that relieves a taxpayer from paying any State or local tax which would otherwise be payable for the direct or indirect support of primary and secondary education.
United States · United States Congress · 9 July 1992
Infrastructure Reinvestment and Economic Revitalization Act of 1992 - Amends the Internal Revenue Code to impose gasoline and diesel taxes at a rate that is equal to certain fund financing rates, including the Infrastructure Reinvestment Fund financing rate. Decreases, for purposes of imposition of such taxes, the Highway Trust Fund and Airport and Airway Trust Fund financing rates. Sets the Infrastructure Reinvestment Fund financing rate at five cents. Establishes the Infrastructure Reinvestment Fund, composed of revenues derived from infrastructure reinvestment taxes. Makes the Fund off-budget. Authorizes appropriations from such Fund for surface transportation programs.
United States · United States Congress · 9 July 1992
Economic Growth Act of 1992 - Title I: Tax Credits - Amends the Internal Revenue Code to reinstate the investment tax credit of ten percent of qualified investment in tangible business property. Makes the credit for increasing research activities permanent law. Allows a credit for a first-time homebuyer of ten percent of the purchase price of a principal residence purchased after January 31, 1992. Allows the carryover of unused credits for five years. Provides for the recapture of such credit if the property is disposed of within 36 months of the date of purchase. Title II: Family Tax Relief - Increases the deduction for personal exemptions by $500 for a child of a taxpayer who has not attained age 18. Amends title II of the Social Security Act (Old-Age, Survivors and Disability Insurance) to remove the limitation on the amount of outside income which a beneficiary may earn without incurring a reduction in benefits. Title III: Capital Gains Tax Reduction - Amends the Internal Revenue Code to reduce the capital gains rate for individuals. Provides for the phaseout of personal exemptions and the overall limitation on itemized deductions to take into account adjusted gross income which has been reduced by net capital gain. Reduces the tentative minimum tax rate for individuals. Title IV: Individual Retirement Accounts - Repeals the limitation on retirement savings deductions for active participants in certain pension plans (and therefore restores the retirement savings deduction for all taxpayers). Allows penalty-free early withdrawals from individual retirement accounts for: (1) first-home purchases; (2) higher education expenses; and (3) medical expenses. Provides for certain lineal descendants and ancestors to be treated as dependents for medical care purposes. Title V: Education Expenses - Allows an individual income tax deduction for contributions to a savings account established to pay the educational expenses (tuition, supplies, meals, and lodging) of the taxpayer's child or certain other relatives at an institution of higher education or a vocational school. Limits the deduction to $1,500 annually (adjusted for inflation) for each account. Disallows the deduction for contributions to an account maintained for any individual aged 19 or older. Requires any account balance to be distributed after the beneficiary attains age 30. Permits an exclusion from the gross income of the contributor or the beneficiary of account distributions used to pay educational expenses of the latter. Exempts an account from taxation (except for the tax on unrelated business income of a charitable organization), unless a contributor or the beneficiary engages in specified prohibited transactions in connection with it. Imposes a ten percent surtax on distributions not used for educational purposes. Requires the account trustee to report to the Secretary of the Treasury and to the account's beneficiary concerning the account. Imposes a penalty for failure to report. Allows taxpayers who do not otherwise itemize deductions to deduct for contributions to an education savings account. Imposes penalty taxes in connection with excess contributions or prohibited transactions associated with an account. Allows an income tax deduction for interest on certain indebtedness incurred to pay the educational expenses of the taxpayer, spouse, or dependent. (Under current law, such a loan must be secured by an interest in real property.)
United States · United States Congress · 9 July 1992
Immigration Amendments of 1992 - Amends the Immigration and Nationality Act to repeal the sunset date for certain retired international organization officers and employees (G-4 visa holders) to file for special immigrant status. Grants special immigrant status to certain immigrant employees of the United States Information Agency (USIA) having essential foreign language skills. Limits such entrants to at most 150 in FY 1993, and at most 50 in each subsequent fiscal year. Waives the two-year foreign residence requirement for such aliens. Grants nonimmigrant status to an alien coming to work for USIA if: (1) he or she has essential language skills; and (2) no other qualified workers can be found in the United States. Limits: (1) such annual entrants to not more than 50; and (2) their period of authorized status to not more than five years. Provides with regard to foreign adopted children that: (1) the child does not have to be adopted abroad by a U.S. citizen; and (2) the child may be up to 18 years old (current maximum age is 16 years old). Revises the definition of orphan for such purposes. Provides for the adoption of children from foreign states which are certified by the Secretary of State as having met specified standards concerning the adoption of children for placement abroad. Amends Federal law to establish a criminal penalty for a U.S. citizen or national who purchases an alien child with the intent to establish U.S. permanent residency for such child. Amends the Immigration and Nationality Act to provide permanent resident status for refugees admitted into the United States as of their date of U.S. arrival. Repeals P.L. 89-732 (Cuban refugee status adjustment).