Taxation

Records whose title is actually about this topic. Use a country filter if the list is still too broad.

301 records in US in 1987

Records

Bill· SS. 1254 (100th)referred

A bill to amend the Federal Unemployment Tax Act to provide additional limitation on the reduction on the credit applicable to employers in certain States which have outstanding loan balances, and for other purposes.

United States · United States Congress · 21 May 1987

Amends the Federal Unemployment Tax Act to lessen by 0.1 percent for taxable year 1987 the already applicable reduction in tax credits to an employer in a State when: (1) for each of the three preceding tax years the State had a balance of outstanding advances made to its unemployment account under title XII of the Social Security Act (account); and (2) for that same period, cumulative employer contributions to the account exceeded the amount paid out as unemployment benefits. Adds a 0.3 percent reduction to the tax credit reduction for tax year 1988 when: (1) the State meets the criteria established for the 1987 additional reduction; (2) the amount of employer contributions to the account for tax year 1987 exceeded the amount of unemployment benefit paid out of it; and (3) the Secretary of Labor makes certain determinations concerning the tax effort and solvency of the State's unemployment compensation system. Sets forth a special formula to be used for determining the reduction in total credits with respect to taxpayers in States upon the determination that the otherwise applicable reduction would result in the payment of additional taxes by such taxpayers in an amount exceeding the balance of the outstanding advances made to the account.

Bill· SS. 1263 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to treat church self-funded benefit plans as life insurance contracts.

United States · United States Congress · 21 May 1987

Amends the Internal Revenue Code to treat as life insurance policies certain self-funded death benefit plans maintained by churches for their employees, thus excluding the benefits provided through such plans from gross income for income tax purposes.

Bill· SS. 1256 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to provide for the reimbursement to State and local law enforcement agencies of costs incurred in investigations which substantially contribute to the recovery of Federal taxes.

United States · United States Congress · 21 May 1987

Amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to reimburse costs of pertinent investigations of State and local law enforcement agencies that provide information which substantially contributes to the recovery of Federal taxes. Includes as reimbursable costs: (1) reasonable expenses; (2) per diem expenses; and (3) salaries and overtime compensation. Limits the amount of such reimbursement to ten percent of the sum ultimately recovered. Directs the IRS to maintain records of information provided by State and local law enforcement agencies and to notify them when their information results in a tax recovery. Directs that ten percent of any amount recovered as the result of information offered by such governmental units be deposited in a separate account, to be used for payments to the eligible law enforcement agencies, with any surplus to be withdrawn and deposited in the Treasury as internal revenue collections.

Bill· HRH.R. 2497 (100th)open

Sulfur and Nitrogen Emissions Tax Act of 1987

United States · United States Congress · 21 May 1987

Sulfur and Nitrogen Emissions Tax Act of 1987 - Amends the Internal Revenue Code to impose an excise tax, at a rate based on the amount of pollutant emitted, on emissions of sulfur dioxide and nitrogen oxides from certain fossil fuel-burning boilers. Provides that such tax: (1) be phased in over a two-year period; and (2) be adjusted annually for inflation after 1990. Fixes the liability for the tax on the person owning or operating the taxable boiler. Exempts certain boilers from the tax. Sets forth the methodology for determining the amount of pollutants emitted, generally to be measured by a qualified continuous emissions monitoring device. Permits: (1) a quarterly credit against the emissions tax for costs of the taxpayer's qualified pollution equipment, based on ratable depreciation over ten years; and (2) an income tax deduction for emissions tax payments. Establishes in the Treasury the Sulfur and Nitrogen Emissions Trust Fund (SANE Trust Fund) to receive emissions excise tax revenue. Permits expenditures from this fund to: (1) assist taxpayers subject to the emissions tax in reducing their taxable emissions; and (2) pay administrative costs related to the emissions tax. Authorizes repayable advances to the SANE Fund. Sets limits and conditions to govern such borrowing.

Bill· HRH.R. 2498 (100th)referred

Sulfur and Nitrogen Emissions Tax Act of 1987

United States · United States Congress · 21 May 1987

Sulfur and Nitrogen Emissions Tax Act of 1987 - Title I: Excise Tax on Emissions from Certain Boilers and Trust Fund for Revenues Therefrom - Amends the Internal Revenue Code to impose an excise tax, at a rate based on the amount of pollutant emitted, on emissions of sulfur dioxide and nitrogen oxides from certain fossil fuel-burning boilers. Provides that such tax: (1) be phased in over a two-year period; and (2) be adjusted annually for inflation after 1990. Fixes the liability for the tax on the person owning or operating the taxable boiler. Exempts certain boilers from the tax. Sets forth the methodology for determining the amount of pollutants emitted, generally to be measured by a qualified continuous emissions monitoring device. Permits: (1) a quarterly credit against the emissions tax for costs of the taxpayer's qualified pollution equipment, based on ratable depreciation over ten years; and (2) an income tax deduction for emissions tax payments. Establishes in the Treasury the Sulfur and Nitrogen Emissions Trust Fund (SANE Trust Fund) to receive emissions excise tax revenue. Permits expenditures from this fund to: (1) carry out the acid deposition control assistance program under this Act; and (2) pay specified administrative costs. Authorizes repayable advances to the SANE Fund. Sets limits and conditions to govern such borrowing. Title II: Acid Deposition Control Assistance Program - Amends the Clean Air Act to authorize the Administrator of the Environmental Protection Agency (Administrator) to make loans, from funds available in the SANE Fund, to qualified persons to either: (1) construct a new electric power generating unit to replace an existing fossil-fuel fired unit; or (2) purchase and install pollution abatement equipment at a fossil-fuel fired unit. Sets forth: (1) factors to be considered in selecting loan recipients; (2) limitations and conditions applicable to loans for both pollution abatement and new plants; and (3) the circumstances under which the Administrator is authorized to cancel a portion of either type of loan. Directs the Administrator and the Secretary of the Treasury to: (1) complete a study of the effectiveness of the pollutant emissions tax in reducing the targeted emissions; (2) make recommendations concerning emission control and economic growth; and (3) report to the Congress within five years of this Act's enactment. Directs the Administrator to study the tax disincentive approach to pollution control and to report the results to the Congress within five years of this Act's enactment. Authorizes appropriations, for the next fiscal year, of monies remaining in the SANE Fund after loan expenditures. Permits such excess funds to be used for specified purposes, including: (1) research projects relating to clean coal technology, alternative energy, or the environmental effects of pollutant emissions; (2) job retraining programs for workers displaced by the effects of this Act; and (3) programs to mitigate certain environmental damages. Prohibits the authorization of such appropriations of excess funds if the Administrator fails to submit when due the reports required by this Act.

Bill· SS. 1239 (100th)open

A bill to amend the Internal Revenue Code of 1986 with respect to the treatment of certain short-term loans.

United States · United States Congress · 20 May 1987

Amends the Internal Revenue Code to provide that certain short-term loans made in the ordinary course of business of a taxpayer bank or other financial institution that does not use an accrual method of accounting shall not be subject to requirements governing: (1) the current inclusion in gross income of the discount on such obligations; and (2) the deferral of the deduction for net direct interest expenses allocable to the accrued discount on such obligations. Applies these amendments to loans acquired after July 18, 1984. Amends the Tax Reform Act of 1986 (Act) to apply requirements relating to the accrual of interest payments on certain short-term obligations to obligations acquired after October 22, 1986 (thus removing the retroactivity of the Act, which made these requirements applicable to obligations acquired after September 27, 1985).

Bill· SS. 1245 (100th)open

High-Speed Intercity Rail Transportation Bond Financing Act of 1987

United States · United States Congress · 20 May 1987

High-Speed Intercity Rail Transportation Bond Financing Act of 1987 - Amends the Internal Revenue Code to add to the category of tax-exempt facility bonds any bonds that are part of an issue 95 percent or more of whose net proceeds are used to provide high-speed intercity rail facilities to be owned by a governmental unit and made available to the general public. Exempts such bonds from: (1) the volume cap generally applicable to private activity bonds; and (2) limitations on the use of bond proceeds for land acquisition.

Bill· SS. 1243 (100th)open

Intelligence Authorization Act, Fiscal Years 1988 and 1989

United States · United States Congress · 20 May 1987

Intelligence Authorization Act, Fiscal Years 1988 and 1989 - Title I: Intelligence Activities - Authorizes appropriations for FY 1988 and 1989 for intelligence activities in specified departments and agencies of the Government, including the Central Intelligence Agency and the Department of Defense. Declares that the authorized amounts and personnel ceilings for such intelligence activities are those specified in the classified Schedule of Authorizations prepared by the Select Committee on Intelligence of the Senate. Authorizes the Director of Central Intelligence to employ civilian personnel in excess of the ceiling for such personnel when necessary to the performance of important intelligence functions. Title II: Intelligence Community Staff - Authorizes appropriations for the Intelligence Community Staff for FY 1988 and 1989. Establishes an end strength ceiling of 237 full-time Intelligence Community Staff employees. Provides that such staff shall be administered in the same manner as the CIA. Title III: Central Intelligence Agency Retirement and Disability System - Authorizes appropriations for the Central Intelligence Agency Retirement and Disability Fund for FY 1988 and 1989. Title IV: Enhanced Counterintelligence and Security Capabilities - Requires the Attorney General to submit annual reports to specified congressional committees on the admission of certain Soviet diplomatic personnel. Authorizes the Director of the Federal Bureau of Investigation to provide additional compensation to the New York Field Division to defray unusual living expenses associated with such employment. Title V: DOD Intelligence Personnel Improvements - Allows the Secretary of Defense to pay a uniform allowance to civilian employees of the Defense Attache Offices located outside the United States. Extends through FY 1989 the Secretary's special authority to terminate the employment of Defense Intelligence Agency employees and Department of Defense military intelligence personnel. Amends the Internal Revenue Code to provide equal tax treatment for allowances and benefits received by National Security Agency, Defense Intelligence Agency, and Foreign Service civilian personnel. Exempts the Defense Intelligence Agency from any requirement to disclose information on its organization, functions, or personnel. States that such exemption shall not apply to any responsibility of the DIA to report to the Congress. Amends the National Security Agency Act of 1959 to allow the Secretary of Defense to offer advanced training in certain skills critical to the mission of the National Security Agency. Title VI: General Provisions - Provides that the authorization of appropriations by this Act shall not constitute authority for the conduct of any intelligence activity which is not otherwise authorized by the Constitution or laws of the United States.

Resolution· HRESH.Res. 171 (100th)passed

A resolution providing for the consideration of the bill (H. R. 1451) to amend the Older Americans Act of 1965 to authorize appropriations for the fiscal years 1988, 1989, 1990, and 1991, and for other purposes.

United States · United States Congress · 19 May 1987

Sets forth the rule for the consideration of H.R. 1451 (old age assistance).

Bill· HRH.R. 2445 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to restore the deduction for personal interest used to purchase a domestically produced automobile or light-duty truck.

United States · United States Congress · 18 May 1987

Amends the Internal Revenue Code to allow a noncorporate taxpayer an income tax deduction for interest paid or incurred in connection with a loan used to purchase a new domestically manufactured automobile or light-duty truck. Specifies that the indebtedness must be secured by the vehicle being purchased.

Bill· HRH.R. 2456 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to increase the amount of the credit for dependent care expenses, to make such credit refundable, and to provide that certain respite care expenses are eligible for such credit.

United States · United States Congress · 18 May 1987

Amends Internal Revenue Code provisions relating to the income tax credit for employment-related dependent care expenses to: (1) make the credit refundable; (2) increase the amount of the credit from 30 percent to 50 percent of the relevant expenses, reduced (but not below 20 percent) by one percent for each full $1,000 amount by which the taxpayer's adjusted gross income (AGI) exceeds $15,000, subject to an annual adjustment for inflation (the current reduction is one percent for each $2,000 in excess of $10,000 AGI with no provision for a cost of living adjustment); and (3) apply the credit to expenses for certain respite care of qualifying dependents of the taxpayer. Permits credit for up to $1,200 of respite care expenses ($2,400 in the case of more than one qualifying individual) incurred in the care of: (1) a dependent of the taxpayer who is at least 15 years old; or (2) a spouse or other dependent of the taxpayer who is physically or mentally incapable of self-care.

Resolution· HRESH.Res. 168 (100th)referred

A resolution to express the sense of the House of Representatives with respect to proposals currently before the Congress to increase the level of Federal excise taxes.

United States · United States Congress · 18 May 1987

Expresses the sense of the House of Representatives that Federal excise taxes should not be increased as a method of reducing the Federal budget deficit.

Bill· SS. 1197 (100th)referred

A bill to amend the effective date of the provision contained in the Tax Reform Act of 1986 dealing with allocation of indebtedness as payment on installment obligations.

United States · United States Congress · 13 May 1987

(Reported jointly to Senate with amendment, S. Rept. 100-135) Amends the Tax Reform Act of 1986 to make certain provisions relating to allocation of indebtedness as payment on installment obligations effective for taxable years beginning after December 31, 1986, rather than for those ending on such date.

Bill· HRH.R. 2394 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to exclude from gross income amounts which are received from a public retirement system and which are attributable to services as a Federal, State, or local policeman or fireman.

United States · United States Congress · 13 May 1987

Amends the Internal Revenue Code to exclude from gross income otherwise taxable amounts: (1) received from a public retirement system (pensions or annuities); and (2) attributable to services as a Federal, State, or local police officer or fire fighter.

Bill· HRH.R. 2393 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to exclude $2,000 from the gross income of auxiliary policemen and volunteer firemen.

United States · United States Congress · 13 May 1987

Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, $2,000 of the otherwise taxable compensation received by an auxiliary police officer or volunteer fire fighter.

Bill· HRH.R. 2404 (100th)referred

Higher Education Prepayment Tax Act of 1987

United States · United States Congress · 13 May 1987

Higher Education Prepayment Tax Act of 1987 - Amends the Internal Revenue Code to provide an income tax exclusion for the value of any benefits covering tuition and related expenses and reasonable living expenses while away from home when such benefits are provided in accordance with a qualified prepaid college education contract, except for payments by an employer under such a contract. Defines eligible contracts as those between a payor and either a State or one or more institutions of higher education under which: (1) educational benefits are provided to eligible beneficiaries enrolled in certain undergraduate or vocational courses in pursuit of a degree or certificate; and (2) all payments made by the payor must be deposited into a prepaid college education trust created by a State or by one or more qualified institutions of higher education for the exclusive purpose of funding benefits under such contracts.

Bill· SS. 1186 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to limit the fee a real estate broker may charge for preparing an information return in a noncommercial real estate transaction.

United States · United States Congress · 12 May 1987

Amends the Internal Revenue Code to set a five dollar limit on any fee that a real estate broker may charge for the preparation of required information returns in connection with residential real estate transactions.

Bill· SS. 1187 (100th)referred

Residential Lot Interest Expense Conforming Act of 1987

United States · United States Congress · 12 May 1987

Residential Lot Interest Expense Conforming Act of 1987 - Amends the Internal Revenue Code to treat a residential lot as a qualified residence for purposes of the mortgage interest income tax deduction when the taxpayer has purchased such lot for the purpose of building a dwelling unit. Provides for recapture if the lot is used in a trade or business or held for investment.

Bill· SS. 1188 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to allow certain associations of football coaches to have a qualified pension plan which includes cash or deferred arrangement.

United States · United States Congress · 12 May 1987

Amends the Internal Revenue Code to allow a tax-exempt organization all of whose members primarily coach football as full-time employees of four-year colleges or universities to have a pension plan with a qualified cash or deferred arrangement, provided such organization was in existence on September 18, 1986. Requires such a plan to be treated as a multiemployer plan.

Bill· HRH.R. 2369 (100th)referred

Department of Energy Civilian Energy Programs Authorization Act for Fiscal Year 1988

United States · United States Congress · 11 May 1987

Department of Energy Civilian Energy Programs Authorization Act for Fiscal Year 1988 - Title I: Authorization for Energy Research and Development Programs for Fiscal Year 1988 - Authorizes appropriations for the operating expenses of the following Department of Energy civilian research and development programs: (1) the fossil energy program; (2) clean coal technology; (3) energy conservation; (4) energy supply research and development; (5) general science and research; (6) nuclear fission energy; (7) magnetic fusion energy; and (8) inertial confinement fusion energy. Authorizes appropriations for capital equipment expenses not related to construction for the following Department of Energy civilian research and development programs: (1) the fossil energy program; (2) the energy conservation program; (3) the energy supply research and development programs associated with renewable energy, supporting research and technical analysis, environmental research and development, nuclear fission energy, and magnetic fusion; and (4) general science and research. Sets forth a specified amount which shall be allocated to the Department's multiprogram and single mission national laboratories to seek out potential users for promising inventions or copyrighted data developed at such laboratories. Authorizes appropriations to the Department of Energy for plant and capital equipment for specified prior year civilian research and development projects with respect to: (1) supporting research; (2) nuclear fission; (3) general science and research; and (4) environmental research. Authorizes appropriations for new construction projects. Requires specified reductions in authorizations for general science and research and for nuclear fission. Title II: Authorization for Other Activities for Fiscal Year 1987 - Authorizes appropriations to the Department of Energy for FY 1987 for operating expenses for: (1) fossil energy, Federal inspector for the Alaska gas pipeline; (2) the energy conservation program: (3) the energy supply research and development programs associated with renewable energy, nuclear energy, remedial actions, and low-level waste; (3) uranium supply and enrichment activities; (4) the Nuclear Waste Fund; (5) supporting services; (6) departmental administration; and (7) policy and management. Authorizes appropriations for capital equipment not related to construction for: (1) energy supply research and development, nuclear energy, and remedial action; (2) the Nuclear Waste Fund; (3) supporting services; and (4) departmental administration. Authorizes appropriations to the Department of Energy for a specified prior year civilian energy project at the Idaho National Engineering Laboratory, Idaho. Authorizes appropriations to the Department of Energy for new plant and capital equipment for specified uranium supply and enrichment projects and for specified supporting service projects. Title III: General Provisions - Prohibits the use of any appropriated funds for the superconducting super collider project. Sets forth limitations on the use of funds authorized under this Act, including that no appropriated amount may be used for any project deleted by the Congress. Directs the Secretary to treat as reimbursable contractor expenses all costs incurred by civilian energy research and development contractors who respond directly to congressional inquiries. Directs the Secretary to report to specified congressional committees regarding: (1) modification of the Nuclear Waste Policy Act of 1982 in order to achieve and operating repository by 1998; and (2) development of the atomic vapor laser isotope separation process for uranium enrichment under the administration's concept of privatization of the enrichment enterprise. Directs the Secretary to promulgate regulations to issue class waivers for certain inventions or copyrighted material developed in the performance of a federally funded civilian research and development program.

Bill· HRH.R. 2361 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to reinstate the exclusion for qualified transportation provided by employers.

United States · United States Congress · 11 May 1987

Amends the Internal Revenue Code to restore, as of tax year 1987, the income tax exclusion for the value of qualified commuter transportation provided to an employee by his or her employer. (Under current law the exclusion expired after tax year 1985.)

Bill· HRH.R. 2367 (100th)referred

A bill to extend for two years the authority of the Internal Revenue Service to offset against tax refunds the amount of certain debts owed the Government.

United States · United States Congress · 11 May 1987

Amends the Deficit Reduction Act of 1984 to extend for two years the authority of the Internal Revenue Service to offset against any refund of Federal taxes the amount of certain non-tax debts owed to Federal agencies. (The extension would make the offset provisions applicable to refunds payable before January 1, 1990.)

Bill· HRH.R. 2368 (100th)referred

Department of Energy Civilian Energy Research and Development Authorization Act for Fiscal Year 1988

United States · United States Congress · 11 May 1987

Department of Energy Civilian Energy Research and Development Authorization Act for Fiscal Year 1988 - Title I: Authorization for Energy Research and Development Programs for Fiscal Year 1988 - Authorizes appropriations for the operating expenses of the following Department of Energy civilian research and development programs: (1) the fossil energy program; (2) clean coal technology; (3) energy conservation; (4) energy supply research and development; (5) general science and research; (6) nuclear fission energy; (7) magnetic fusion energy; and (8) inertial confinement fusion energy. Authorizes appropriations for capital equipment expenses not related to construction for the following Department of Energy civilian research and development programs: (1) the fossil energy program; (2) the energy conservation program; (3) the energy supply research and development programs associated with renewable energy, supporting research and technical analysis, environmental research and development, nuclear fission energy, and magnetic fusion; and (4) general science and research. Sets forth a specified amount which shall be allocated to the Department's multiprogram and single mission national laboratories to seek out potential users for promising inventions or copyrighted data developed at such laboratories. Authorizes appropriations to the Department of Energy for plant and capital equipment for specified prior year civilian research and development projects with respect to: (1) supporting research; (2) nuclear fission; (3) general science and research; and (4) environmental research. Authorizes appropriations for new construction projects. Requires specified reductions in authorizations for general science and research and for nuclear fission. Title II: General Provisions - Prohibits the use of any appropriated funds for the superconducting super collider project. Sets forth limitations on the use of funds authorized under this Act, including that no appropriated amount may be used for any program deleted by the Congress from the President's budget request. Directs the Secretary to treat as reimbursable contractor expenses all costs incurred by civilian energy research and development contractors who respond directly to congressional inquiries. Directs the Secretary to report to certain congressional committees regarding the development of the atomic vapor laser isotope separation process for uranium enrichment under the administration's concept of privatization of the enrichment enterprise. Directs the Secretary to promulgate regulations to issue class waivers for certain inventions or copyrighted materials developed in the performance of a federally funded civilian research and development program.

Bill· HRH.R. 2359 (100th)referred

A bill to repeal the provisions of the Tax Reform Act of 1986 which limit the deductibility of contributions to individual retirement accounts and to allow the deduction for such contributions to be computed for married individuals on the basis of their combined compensation.

United States · United States Congress · 11 May 1987

Repeals specified provisions of the Tax Reform Act of 1986 that place limitations on: (1) individual retirement account (IRA) deductions for active participants in certain pension plans; and (2) nondeductible contributions to individual retirement plans. States that the Internal Revenue Code (IRC) shall be applied and administered as if such provisions had not been enacted. Amends the IRC to permit an individual filing a joint income tax return to include a spouse's compensation in calculations to determine the maximum amount permitted as a deduction for qualified retirement contributions (thus permitting a nonworking or the lesser-earning spouse a deduction of up to $2,000 for IRA contributions).

Bill· SS. 1174 (100th)open

National Defense Authorization Act for Fiscal Years 1988 and 1989

United States · United States Congress · 8 May 1987

National Defense Authorization Act for Fiscal Years 1988 and 1989 - Division A: Department of Defense Authorizations - Department of Defense Authorization Act, 1988 and 1989 - Title I: Procurement - Part A: Funding Authorizations - Authorizes appropriations to the Army, the Navy, the Marine Corps, and the Air Force for FY 1988 and 1989 for procurement. Authorizes appropriations to the defense agencies for FY 1988 and 1989. Authorizes appropriations to the reserve components of the armed forces for FY 1988 for the procurement of aircraft, vehicles, communications equipment, and other miscellaneous equipment. Extends through FY 1989 certain authority provided to the Secretary of Defense (the Secretary) in consultation with the NATO Airborne Warning and Control System (AWACS). Part B: Program Requirements, Restrictions, and Limitations - Sets forth specified requirements, restrictions, and limitations with respect to certain Army, Navy, and Air Force procurement programs. Part C: Milestone and Multiyear Contract Authorizations - Earmarks FY 1988 and 1989 appropriations for the following programs and systems: (1) Mobile Subscriber Equipment; (2) the Army Tactical Missile System; (3) the Trident II Missile; (4) the T-45 Training System; and (5) the Medium Launch Vehicle. Authorizes appropriations for FY 1990 and 1991 for procurement of the Mobile Subscriber Equipment. Authorizes appropriations for FY 1990 through 1992 for procurement of the Army Tactical Missile System, the Trident II Missile, and the T-45 Training System. Authorizes the Secretaries of the Army, the Navy, and the Air Force to enter into multiyear contracts for specified programs. Prohibits the Secretary concerned from entering into such a multiyear contract unless certain cost savings are achieved over the making of annual contracts for such programs. Part D: Chemical Weapons - Authorizes appropriations to the Secretary for FY 1988 for the destruction of lethal chemical weapons as required under the Department of Defense Authorization Act, 1986. Requires the Secretary to issue a specified environmental impact statement concerning such program by January 1, 1988. Requires the Secretary to make certain certifications to the Congress before obligating any FY 1988 funds for any procurement or any construction project at a military facility within the continental United States for the disposal of stockpiled chemical weapons. Directs the Secretary, no later than March 15, 1988, to submit to the Senate and House Armed Services Committees (the defense committees) an alternative concept plan for the chemical stockpile demilitarization program. Title II: Research, Development, Test and Evaluation - Part A: Authorizations of Appropriations and Program Limitations - Authorizes appropriations for FY 1988 and 1989 for the armed forces and the defense agencies for research, development, testing, and evaluation. Authorizes appropriations for FY 1988 and 1989 for unbudgeted amounts for salary, retirement, and other employee benefits of civilian employees of the Department of Defense (DOD). Part B: Program Requirements, Restrictions, and Limitations - Sets forth specified requirements, restrictions, and limitations with respect to research, development, testing, and evaluation of certain Army, Navy, and Air Force programs. Repeals the Navy Pegasus Engine program. Directs the Secretary of the Air Force to enter into a contract with the Massachusetts Institute of Technology to carry out a program for the modernization and expansion of the Lincoln Laboratory complex at Hanscom Air Force Base, Massachusetts. Earmarks specified funds for: (1) extended air defense systems; and (2) a chemical weapons convention compliance monitoring program. Prohibits funds appropriated under this Act from being used in association with the Advanced Launch System until the Secretary makes certain certifications concerning such system to the defense committees. Earmarks specified funds for: (1) transfer to the Air Force for space launch recovery activities; and (2) the cruise missile guidance program. Part C: Strategic Defense Initiative - Earmarks specified funds for the Strategic Defense Initiative (SDI) for FY 1988. Requires the Director of the Strategic Defense Initiative Organization, no later than 90 days after enactment of this Act, to report to the defense committees on the funds appropriated for the SDI for FY 1988. Prohibits the use of DOD funds for FY 1988 or 1989 for the development or testing of space-based, sea-based, air-based or mobile land-based antiballistic missile systems, unless a joint resolution repealing such prohibition is enacted. Directs the Secretary to report to the defense committees on SDI programs that would contribute to the defense of the United States against an accidental launch of strategic ballistic missiles. Part D: Milestone Authorizations - Earmarks specified funds as appropriated pursuant to this Act for FY 1988 and 1989 for the following programs: (1) the Army Tactical Missile System; (2) Trident II Missile; (3) the T-45 Training System; and (4) the Medium Launch Vehicle. Authorizes appropriations for research, development testing, and evaluation for: (1) FY 1990 for the Army Tactical Missile System; (2) FY 1990 and 1991 for the T-45 Training System; and (3) FY 1990 through 1992 for the Trident II Missile and the Medium Launch Vehicle. Part E: Balanced Technology Initiative - States the purpose of this provision to be to authorize funds for a Balanced Technology Initiative program. Focuses such program on the development of concepts and methods to enhance the U.S. conventional defense capabilities. Earmarks specified funds for research and development for innovative projects under such program. Requires the Director of Defense Research and Engineering to determine appropriate amounts of such funds to be allocated to the military departments and the defense agencies. Prohibits any funds appropriated under this provision from being used for either the Conventional Defense Initiative or SDI. Requires the Director, no later than 90 days after the enactment of this Act, to report to the defense committees on allocations of funds under such Initiative. Prohibits the obligation of any such funds until such report is received and 30 days have elapsed. Title III: Operation and Maintenance - Part A: Authorization of Appropriations - Authorizes appropriations for FY 1988 and 1989 for operation and maintenance for the armed forces, the defense agencies, the reserves, the National Guard, the National Board for the Promotion of Rifle Practice, defense claims, the Court of Military Appeals, and for environmental restoration. Authorizes appropriations for FY 1988 and 1989 for unbudgeted increases for fuel costs, inflation, salary, retirement, and other employee benefits for civilian DOD employees. Authorizes appropriations for FY 1988 and 1989 for working capital funds for the armed forces and the defense agencies. Authorizes appropriations for FY 1988 and 1989 for the Secretary to carry out procurement technical assistance cooperative agreements with various business entities. Part B: Program Changes, Requirements, and Limitations - Authorizes the Secretary of the Army to operate the United States Army School of the Americas to provide military education and training to military personnel of Central and South American and Caribbean countries. Directs the Secretary of Defense to ensure that package stores located on overseas military installations give U.S. wines equitable distribution, selection, and price as compared with wines of the country in which the military installation is located. Prohibits funds from being used for the overhaul, maintenance, or repair of any naval vessel unless the Secretary of the Navy complies with specified requirements. Part C: Humanitarian and Other Assistance - Authorizes appropriations for FY 1988 for the transportation of humanitarian assistance to Afghan refugees. Authorizes the Secretary of Defense to transfer funds to the Secretary of State for such purpose, giving the Secretary of State control over the administration of such transportation of relief supplies. Requires the Secretary of Defense to submit to the defense committees two reports, the first one required no later than 60 days after the enactment of this Act and the other no later than June 1, 1988, concerning: (1) expenditures for and transportation of such assistance; and (2) nonlethal supplies of DOD made available for humanitarian relief purposes. Authorizes the Secretary to transport to any country goods and supplies which have been furnished by a nongovernmental source and which are intended for humanitarian assistance. Outlines further provisions concerning the transportation of such goods, and requires the Secretary, at the end of each 180-day period, to report to specified committees on the origin, contents, destination, and disposition of all such goods. Title IV: Personnel Authorizations - Part A: Active Forces - Authorizes end strengths for active-duty personnel for FY 1988 and 1989. Part B: Reserve Forces - Authorizes end strengths for the Selected Reserve components of the armed forces for FY 1988 and 1989. Authorizes the Secretary of Defense to vary such end strength by not more than two percent. Authorizes a proportionate reduction in such end strength for reserve members serving on active-duty at the end of the fiscal year. Authorizes end strengths for FY 1988 and 1989 for reserve members serving on active-duty in support of the reserves. Revises the number of reserve personnel in each military department authorized to be on active-duty in support of the reserves for FY 1988 and 1989. Part C: Military Training - Authorizes the average military training student loads for the armed forces and Guard and reserve forces for FY 1988 and 1989. Allows such student loads to be adjusted consistent with other personnel adjustments authorized under this Act. Authorizes no more than 29,500 midshipmen and cadets to be in the ROTC financial assistance programs at any one time, with the Secretary of Defense to determine the number to be appointed in each military department. (Currently, there is a specified limit to the number of such students in each department, with the same maximum number of such students.) Part D: Civilian Personnel - Removes, for FY 1988 and 1989, the requirement that the Congress must authorize the end strength for civilian members of DOD as of the end of a fiscal year. Limits funds available for such personnel for FY 1988 and 1989. Title V: Military Personnel - Extends through FY 1989 the authority to make temporary promotions of certain Navy lieutenants. Extends through FY 1989 the following: (1) certain reserve officer management programs; and (2) the authority under the Department of Defense Authorization Act, 1987 for single parents to enlist in the reserves. Authorizes the President to make appointments in the Army, Navy, Air Force, and Marine Corps in the grade of lieutenant general or general or in the grade of vice admiral or admiral in excess of the number of such appointments otherwise authorized by law. Requires a corresponding reduction in the number of appointments allowed to be made in other branches of the armed forces on a one-to-one basis with the President's appointments. Limits the number of officers authorized to be so appointed. Requires the President, whenever making such an appointment, to specify the other branch of the armed forces in which a corresponding reduction is to be made. Permits an excess in the number of flag officers in the armed forces as of the beginning of FY 1988 until their duty assignments are completed, or they are retired. Authorizes the President to order members of the Army or Air National Guard to active-duty for specified periods, even though the governor of a State or territory having members of such unit withholds consent, as long as the President certifies to the governor or other appropriate authority that the national security of the United States requires such action by the President. Title VI: Compensation and Other Personnel Benefits - Part A: Pay and Allowances - Waives the automatic adjustment in military pay (in conformity with annual GS-level increases), authorizing instead a four percent increase in basic pay, basic allowance for quarters, and basic allowance for subsistence, as well as a four-percent increase in cadet and midshipmen pay, effective January 1, 1988. Authorizes members of a certain pay grade and above who are assigned to sea duty and are married to another member of the armed forces on active duty to elect to receive a basic allowance for quarters (BAQ) in lieu of occupying assigned quarters adequate for only one member. Authorizes the payment of a variable housing allowance for members with dependents who are assigned to sea duty and who elect not to occupy assigned housing adequate only for such member. Revises standards for the payment of household goods weight allowances for senior enlisted personnel. Entitles a member of the armed forces assigned to a permanent overseas duty station to a civilian clothing allowance if such member is required to wear such clothing for all or a substantial portion of the time that such member is on duty. Repeals a specified provision of the Department of Defense Authorization Act, 1987 relating to reimbursement for actual lodging expenses plus per diem for members entitled to travel allowances. Revises effective dates set forth in that Act and the Defense Technical Corrections Act of 1987 in relation to the effective date of this Act. Part B: Travel and Transportation - Authorizes the payment of dislocation allowances in advance. Authorizes the Secretary concerned to pay a transportation allowance to a member and his or her dependents if such member voluntarily agrees to extend his or her overseas tour of duty. Authorizes the payment of travel and transportation expenses of no more than two family members when the attending physician of a military member determines that the presence of such family members is necessary for the health and welfare of a member who is seriously ill or injured. Part C: Bonuses and Special Incentive Pays - Authorizes the payment of bonus pay, special incentive pay, or increases in such pay for the following members of the armed forces: (1) aviation career officers; (2) personnel performing submarine duty; (3) personnel performing sea duty; (4) reserve members performing diving duty; and (5) personnel reenlisting. Extends through FY 1989 the authorization for the payment of enlistment and reenlistment bonuses for members of the reserves. Part D: Miscellaneous - Extends the military spouse employment preference as contained in the Military Family Act of 1985 to cover those military spouses attempting to obtain Federal positions in grades GS-1 through GS-15. (Currently, such preference exists only for spouses seeking positions above GS-4.) Revises provisions concerning the definition of dependent for purposes of eligibility for military allowances. Authorizes an individual who is a participant in the Survivor Benefit Plan, with the consent of such individual's spouse, to withdraw from participation in such plan, under certain circumstances. Directs the Secretary concerned to reimburse a member of the armed forces for the qualifying adoption expenses (reasonable and necessary expenses directly related to the legal adoption of a child) incurred by the member in the adoption of a child under 18 years of age. Limits the per-child and per-year amounts to be paid to such members for such adoption expenses. Outlines those expenses which are and are not included as qualifying adoption expenses for such members. Title VII: Health Care Provisions - Part A: Medical Readiness - Amends Federal military health care provisions to reduce from 6,000 to 5,000 the number of members who may be designated as members of the Armed Forces Health Professions Scholarship Program. Authorizes the Secretary of each military department, in order to obtain adequate numbers of reserve commissioned officers who are qualified in critically-needed health profession specialties, to establish and maintain a program to provide financial assistance to persons engaged in training in such specialties. Outlines further provisions concerning such program, including the payment of educational stipends to reserve members who are physicians or who graduate in such critically-needed wartime specialties, and to baccalaureate students engaged in nursing or other health professions studies. Provides stipend amounts, as well as reserve service time required upon graduation from such scholarship program. Outlines penalties for failure to complete such educational training program, or failure to complete the required period of post-graduation service in the reserves. Limits the total number of participants in such programs among all the military departments to 10,200. Repeals the prior Armed Forces Health Professions Scholarship Program as contained in the Department of Defense Authorization Act, 1986. Extends through October 1, 1989, the authority to repay certain loans of certain health professionals who serve in the Selected Reserve. Authorizes the Secretary of each military department, with the officer's consent, to retain in an active status certain reserve officers even after they have achieved retirement age. Directs the Secretary of the military department concerned to determine a maximum age qualification for initial appointment as reserve members of the armed forces to serve in critical health profession specialties for which such Secretary has determined that there is a personnel shortage. Prohibits the maximum from being set at less than 47 years of age. Part B: Peacetime Health Care - Amends Federal provisions relating to the Civilian Health and Medical Program of the Uniformed Services (CHAMPUS) to limit to $1,000 per year the amount an individual or family will be required to pay for the cost of certain health care for an active-duty member's spouse and children. Prohibits the Secretary of Defense, during FY 1988 and 1989, from imposing a fee for the receipt of outpatient medical or dental care at a military medical treatment facility. Provides for Federal preemption over any State or local law for the provisions of any contract which relate to the nature and extent of coverage or benefits in connection with the Military Health Care Account as currently provided under Federal law. Authorizes the provision of dental prostheses to military dependents. Revises certain provisions relating to the CHAMPUS reform initiative and certain demonstration projects under such initiative. Part C: Miscellaneous - Repeals a specified provision of the Department of Defense Authorization Act, 1987 relating to certain requirements concerning the acquisition of medical information systems. Title VIII: General Provisions - Directs the Secretary of Defense to submit to the Congress, no later than 30 days after the enactment of this Act, a report discussing the use of the current official U.S. method of estimating the yield of Soviet underground nuclear tests in order to determine the extent of Soviet compliance with the 150 kiloton limit on underground nuclear tests as contained in the Threshold Test Ban Treaty. Outlines the form and content of and specified information required to be included in such report. Directs the Secretary, no later than January 15, 1988, to report to the defense committees on competitive strategies. Prohibits the Director of Operational Test and Evaluation in DOD from being assigned any responsibility for developmental test and evaluation, other than giving advice to officials responsible for such testing. Expresses the sense of the Congress that: (1) the National Training Center at Fort Irwin, California, offers the U.S. Army a valuable training opportunity; (2) North Atlantic Treaty Organization (NATO) military forces would greatly benefit from such a training facility; and (3) NATO should vigorously pursue the development of a new training center similar to the National Training Center. Directs the Secretary of Defense to prohibit the unauthorized dissemination of unclassified information pertaining to security measures for the physical protection of special nuclear material, as long as the Secretary determines that the dissemination of such information could reasonably be expected to have a significantly adverse effect on the health and safety of the public or the common defense and security of the United States. Directs the Secretary to prepare quarterly reports, to be available to any interested persons, detailing the Secretary's application of regulations or orders issued under this provision. Repeals certain provisions of Federal law relating to the operational testing of major systems and munitions programs. Revises other provisions concerning the oversight of cost or schedule variances in certain major defense acquisition programs. Amends the Department of Defense Authorization Act, 1987 to include as targets for minority contracting any nonprofit institution that was an integral part of a historically Black college or university before the date of enactment of this Act. Revises provisions concerning the adjudication of ineligibility for a position in the executive branch of Government on the basis of the failure to register with the Selective Service under the Military Selective Service Act. Eliminates one of the two positions of the Assistant Judge Advocate General of the Navy. Makes the remaining Assistant Judge Advocate General of the Navy third in command in the Navy's Judge Advocate General's Office behind the Judge Advocate General and the Deputy Judge Advocate General of the Navy. Authorizes any Assistant Judge Advocate General of the Navy serving in such position on the day before the date of enactment of this Act to continue serving until the end of his assignment detail. Establishes the position of Assistant to the Secretary of Defense for Atomic Energy, appointed from civilian life by the President by and with the advice and consent of the Senate, to perform such duties and exercise such powers as the Secretary of Defense may prescribe. Authorizes the person serving as Chairman of the Military Liaison Committee, Department of Defense, to be appointed to the above position without the advice and consent of the Senate. Entitles the Chairman and Vice Chairman (currently, only the Chairman) of the Joint Chiefs of Staff to the same allowance provided by law for the Chief of Staff of the Army. Division B: Military Construction Authorizations - Military Construction Authorization Act, 1988 and 1989 - Title I: Army - Part A: Fiscal Year 1988 - Authorizes the Secretary of the Army to acquire real property and carry out military construction projects in specified amounts at specified installations and locations. Authorizes the Secretary to construct or acquire military family housing units and to improve existing units in specified amounts at specified installations. Amends the Military Construction Authorization Act, 1986 to increase the authorization for the U.S. Army Material Command, New Cumberland Army Depot, Pennsylvania. Authorizes appropriations to the Army for fiscal years after FY 1987 for military construction, land acquisition, and military family housing functions of the Department of the Army. Limits the total cost of all such projects to amounts authorized in this title. Extends the authorization of appropriations for certain FY 1984, 1985, and 1986 military construction projects. Part B: Fiscal Year 1989 - Authorizes the Secretary of the Army to acquire real property and carry out military construction projects in specified amounts at specified installations and locations. Authorizes the Secretary to improve existing military family housing units in a specified amount, earmarking some of such funds for energy conservation projects. Authorizes appropriations to the Army for fiscal years after FY 1988 for military construction, land acquisition, and military family housing functions of the Department of the Army. Limits the total cost of all such projects to amounts authorized in this title. Title II: Navy - Part A: Fiscal Year 1988 - Authorizes the Secretary of the Navy to carry out military construction projects and acquire real property in specified amounts at specified installations and locations. Authorizes the Secretary to construct or acquire military family housing units and to improve existing units in specified amounts at specified installations. Authorizes appropriations to the Navy for fiscal years after FY 1987 for military construction, land acquisition, and military family housing functions of the Department of the Navy. Limits the total cost of all such projects to amounts authorized in this title. Extends the authorization of appropriations for certain FY 1984 and 1986 military construction projects. Authorizes the Secretary to acquire real property, carry out military construction projects, and improve existing military family housing units in specified amounts for projects for which funds have been appropriated prior to the enactment of this Act. Part B: Fiscal Year 1989 - Authorizes the Secretary of the Navy to carry out military construction projects, acquire real property, and improve and maintain historic facilities in specified amounts at specified installations and locations. Authorizes the Secretary to improve existing military family housing units in a specified amount. Authorizes appropriations to the Navy for fiscal year FY 1988 for military construction, land acquisition, and military family housing functions of the Department of the Navy. Limits the total cost of all such projects to amounts authorized in this title. Title III: Air Force - Part A: Fiscal Year 1988 - Authorizes the Secretary of the Air Force to acquire real property and carry out military construction projects in specified amounts at specified installations and locations. Authorizes the Secretary to construct or acquire military family housing units and to improve existing units in specified amounts at specified installations. Authorizes appropriations to the Air Force for fiscal years after FY 1987 for military construction, land acquisition, and military family housing functions of the Department of the Air Force. Extends certain prior year authorizations, and authorizes the Secretary to acquire real property and carry out military construction projects in specified amounts at specified installations. Part B: Fiscal Year 1989 - Authorizes the Secretary of the Air Force to acquire real property and carry out military construction projects in specified amounts at specified installations and locations. Authorizes the Secretary to improve existing military family housing units in a specified amount. Authorizes appropriations to the Air Force for fiscal years beginning after FY 1988 for military construction, land acquisition, and military family housing functions of the Department of the Air Force. Title IV: Defense Agencies - Part A: Fiscal Year 1988 - Authorizes the Secretary of Defense to acquire real property and carry out military construction projects in specified amounts at specified installations and locations. Authorizes the Secretary to construct or acquire four family housing units at classified locations for a specified amount, and to improve existing military family housing units in a specified amount. Amends the Military Construction Authorization Act, 1987 to authorize the Secretary to carry out military construction projects not otherwise authorized by law for the construction of hazardous waste storage facilities, using specified FY 1987 and 1988 appropriated funds. Authorizes appropriations to the defense agencies for fiscal years beginning after FY 1987 for military construction, land acquisition, and military family housing functions of DOD in specified amounts at specified installations and locations. Limits the total cost of all such projects to amounts authorized in this title. Extends the authorization of appropriations for a certain FY 1985 project, and certain FY 1986 projects. Part B: Fiscal Year 1989 - Authorizes the Secretary of Defense to acquire real property and carry out military construction projects at a specified location in a specified amount, and to improve existing military family housing units in a specified amount. Authorizes appropriations to the defense agencies for fiscal years beginning after FY 1988 for military construction, land acquisition, and military family housing functions of DOD in specified amounts at specified installations and locations. Limits the total cost of all such projects to amounts authorized in this title. Title V: North Atlantic Treaty Organization Infrastructure - Part A: Fiscal Year 1988 - Authorizes the Secretary of Defense to make contributions for the North Atlantic Treaty Organization (NATO) Infrastructure Program, and authorize appropriations for fiscal years beginning after FY 1987 for such contributions by the Secretary, in specified amounts. Part B: Fiscal Year 1989 - Authorizes the Secretary of Defense to make contributions to the NATO Infrastructure Program, and authorizes appropriations for fiscal years beginning after FY 1988 for such contributions by the Secretary. Title VI: Guard and Reserve Forces Facilities - Part A: Fiscal Year 1988 - Authorizes appropriations for fiscal years beginning after FY 1987 to the Guard and Reserve forces for the costs of acquisition, architectural and engineering services, and construction of facilities, in specified amounts. Part B: Fiscal Year 1989 - Authorizes appropriations for fiscal years beginning after FY 1988 to the Guard and Reserve forces for the costs of acquisition, architectural and engineering services, and construction of facilities, in specified amounts. Title VII: Expiration of Authorizations - Part A: Fiscal Year 1988 - Provides that all authorizations contained in part A of titles I through V of this Act shall expire on October 1, 1989, or on the date of enactment of the Military Construction Authorization Act for fiscal year 1990, whichever is later, with specified exceptions. Part B: Fiscal Year 1989 - Provides that all authorizations contained in part B of titles I through VI of this Act shall expire on October 1, 1990, or on the date of enactment of the Military Construction Authorization Act for fiscal year 1991, whichever is later, with specified exceptions. Title VIII: General Provisions - Part A: Program Changes - Extends the per-project limit of guard and reserve minor construction projects for which operation and maintenance funds are authorized to be used. Clarifies a specified Federal provision concerning the interchange between military departments of supplies and real property. Waives certain limitations on leases entered into by the Federal Government as they apply to leases of real property entered into by DOD, if the Secretary of Defense determines that such lease limitations would interfere with an essential mission of DOD. Increases the per-project threshold limit permissible for minor military construction projects. Authorizes the Secretary of Defense to undertake military construction projects not otherwise authorized by law in order to support mobilization of the armed forces if the President first determines that there is an imminent threat to national security and that mobilization of the armed forces may be required. Requires the Secretary, when such a decision is made, to notify the appropriate congressional committees of such decision and of the estimated cost of such projects. Limits the maximum amount that the Secretary may obligate in any fiscal year for such projects. Terminates the authority to initiate such projects 180 days after the date on which the determination is made by the President. Extends through FY 1989 the authority of the Secretary of Defense to enter into long-term facilities contracts. Exempts military family housing units acquired at no cost from being counted in the limitation of such units authorized to be acquired by each department, as long as the Secretary concerned complies with certain congressional notice-and-wait requirements. Repeals the per-unit limit applicable to improvements to military family housing units. Increases the per-unit expenditure limit, and the cost threshhold limit for multiple-units, for military family housing units leased to members in foreign countries. Authorizes the Secretary of each military department to enter into a specified number of leasing contracts for military family housing units within the United States. Revises provisions relating to permissible cost variations in military construction projects. Authorizes the head of a defense agency to use one-step turn-key selection procedures for entering into contracts for military construction projects. (Currently, only the Secretaries of the military departments are permitted to use such procedures.) Authorizes the Secretary concerned to pay meritorious contractor claims that arise under military construction contracts or military family housing contracts, using previously unobligated funds. Amends the Military Construction Authorization Act, 1984 to authorize the Secretary of Transportation, with respect to the Coast Guard, or the head of a defense agency to enter into agreements under the Military Housing Rental Guarantee program. (Currently, only the Secretaries of the military departments are authorized to enter into such agreements.) Restricts the obligation or expenditure of funds for Mather Air Force Base, California, until the Secretary of the Air Force submits a specified study to the Senate and House Armed Services Committees. Amends the Military Construction Authorization Act, 1987 to increase the authorized appropriation for the Brooke Army Medical Center in Fort Sam Houston, Texas. Part B: Real Property Transactions - Authorizes the Secretaries of the Army and the Navy to enter into agreements for the exchange of land and other real property at Hamilton Air Force Base, California, under specified conditions. Authorizes the Secretary of the Navy to convey to Orange County, California, all rights and interest to a parcel of land in the center of Mile Square Regional Park, Orange County, California, under specified terms and conditions. Authorizes the Secretary of the Navy to enter into a lease for certain storage facilities at the Port of San Diego, in San Diego, California, under specified terms and conditions. Authorizes the Secretary of the Army to convey to Lawrence Township, Marion County, Indiana, all rights and interest to a parcel of land within Fort Benjamin Harrison, Indiana, under specified terms and conditions. Authorizes the Secretary of the Army to grant to the State of New Mexico a mineral interest in land located within the White Sands Missile Range, New Mexico, under specified terms and conditions. Amends the Military Construction Authorization Act, 1986 to authorize the Secretary of the Army to use a specified sum of the proceeds from a certain sale prescribed under such Act for a certain water system and family housing improvement project at Fort Jackson, South Carolina. Division C: Other National Defense Authorizations - Title I: Department of Energy National Security Programs - Department of Energy National Security and Military Applications of Nuclear Energy Authorization Act of 1988 - Part A: National Security Programs Authorizations - Authorizes appropriations to the Department of Energy (DOE) for FY 1988 for operating expenses and for plant and capital equipment in carrying out national security programs in the following areas: (1) weapons activities; (2) materials production; (3) defense nuclear waste and transportation management; (4) verification and control technology; (5) nuclear materials safeguards and security technology development programs; (6) security investigations; (7) naval reactors development; and (8) capital equipment not related to construction. Limits the total amount authorized to be appropriated to DOE for FY 1988 for national security programs. Directs the Secretary of Energy to reduce certain listed projects in such amounts as determined appropriate to achieve a specified total reduction in such authorized amounts. Limits the amount of funds authorized to be obligated for research, development, testing, and evaluation in connection with the Srategic Defense Initiative program. Part B: Recurring General Provisions - Prohibits the use of funds authorized under this Act for the costs of a program exceeding 105 percent of the program authorization or $10,000,000 more than the amount authorized by this Act, whichever is less. Prohibits the use of funds authorized by this Act for programs which have not been presented to or requested of the Congress, unless the Secretary of Energy transmits to the appropriate committee a full and complete statement of the action proposed and 30 days have expired since such statement was submitted. Prohibits the total funds obligated pursuant to this title from exceeding the total amount authorized to be appropriated by this title. Authorizes the Secretary of Energy to carry out any general plant project only if the maximum estimated cost of the project does not exceed $1,200,000. Requires reports to specified committees by the Secretary when costs exceed such amount. Sets forth procedures for the approval of projects which exceed by more than 25 percent their estimated cost, and exempts from such procedures any projects which have an estimated cost of less than $5,000,000. Allows for the transfer of funds from specified projects to other Government agencies for the performance of work for which the appropriation is made. Authorizes the Secretary to perform construction design services in connection with any proposed construction project if the total cost does not exceed $2,000,000. Authorizes the Secretary to perform emergency construction planning and design whenever the Secretary determines such to be appropriate. Makes funds authorized for operating expenses and plant and capital equipment under this title available for all national security programs of DOE. Allows authorizations provided in this title to be adjusted for pay and benefits increases for Federal employees. Part C: Miscellaneous Provisions - Repeals a specified provision of the Department of Defense Authorization Act, 1986 relating to certain funding restrictions placed on the MX missile warhead. Amends the Department of Energy National Security and Military Applications of Nuclear Energy Authorization Act of 1987 to revise provisions concerning the timeliness of the Secretary of Energy's decision to waive rights to scientific and technical discoveries made by Government scientists while working for the Department of Energy. Title II: National Defense Stockpile - Amends the Strategic and Critical Materials Stock Piling Act to provide that a stockpile goal may be reduced by ten percent or less or increased only if the President has included a full explanation and justification for such reduction or increase in the annual material plan submitted to the Congress as required under such Act. Provides that a stockpile goal may be reduced by more than ten percent (or eliminated) only if the President includes a full and complete explanation in the annual material plan submitted to the Congress and the reduction (or elimination) has been expressly approved by law. Allows the quantity of any material in the stockpile to be increased any time the President determines that such increase is justified by national security. Prohibits the delegation of the President's authority with regard to stockpile determinations, except under limited circumstances. Changes the annual reporting deadline of the President with regard to stockpile transactions during the previous year and the current financial status of the National Defense Stockpile Transaction Fund to February 15. Title III: Civil Defense - Authorizes appropriations for FY 1988 to carry out the Federal Civil Defense Act of 1950.

Bill· SS. 1173 (100th)referred

A bill to authorize appropriations for the fiscal years 1988 and 1989 for the Office of Commercial Space Transportation of the Department of Transportation.

United States · United States Congress · 8 May 1987

Amends the Commercial Space Launch Act to authorize appropriations for FY 1988 and 1989.

Bill· SS. 1176 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to exclude research facility bonds from the volume cap for qualified 501(c)(3) bonds.

United States · United States Congress · 8 May 1987

Amends the Internal Revenue Code to exclude research facility bonds from the $150,000,000 limitation applicable to 501(c)(3) bonds (tax-exempt private activity bonds at least 95 percent of whose net proceeds are to be used only by a governmental unit or by a nonprofit charitable, religious, cultural, scientific, or educational entity (a 501(c) (3) organization)). Applies the exclusion to any bond issued as part of an issue 95 percent of whose proceeds will be used: (1) with respect to a research facility; or (2) to provide research equipment.

Bill· HRH.R. 2356 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to allow individuals to exclude from gross income payments received under State programs to replace contaminated private water supplies or to replace or rehabilitate private sewage systems.

United States · United States Congress · 8 May 1987

Amends Internal Revenue Code provisions relating to the exclusion from gross income of certain payments received by individuals under State programs for the primary purpose, as determined by the Administrator of the Environmental Protection Agency, of replacing contaminated private water supplies or rehabilitating defective private sewage systems.

Resolution· HRESH.Res. 163 (100th)referred

A resolution calling on the House of Representatives to resist all attempts to deny the home mortgage interest deduction to any taxpayer whose home is a boat.

United States · United States Congress · 8 May 1987

Calls upon the House of Representatives to resist all attempts to deny the income tax home mortgage interest deduction to any taxpayer whose home is a boat.

Bill· HRH.R. 2330 (100th)open

National Science Foundation Authorization Act for Fiscal Year 1988

United States · United States Congress · 7 May 1987

National Science Foundation Authorization Act for Fiscal Year 1988 - Authorizes appropriation to the National Science Foundation (NSF) for FY 1988 for the following categories: (1) biological, behavioral, and social sciences; (2) computer and information science and engineering; (3) engineering; (4) geosciences; (5) mathematical and physical sciences; (6) scientific, technological, and international affairs; (7) program development and management; (8) science and engineering education; and (9) the U.S. Antarctic program. Earmarks funds for: (1) NSF supercomputer centers; (2) teacher preparation and enhancement activities; (3) materials development and informal science education; (4) the college science instrumentation program; and (5) manufacturing technologies at engineering research centers. Limits the amounts which may be used for consultation, representation, or other extraordinary expenses. Permits transfers of funds among categories so long as transfers do not exceed ten percent of authorized amounts. Permits transfers in excess of ten percent if specified congressional committees are given 30 days notice in writing. Requires the Director of NSF to report annually to specified congressional committees on NSF programs which support undergraduate science and engineering education, including geographic distribution and type of institution funded. Requires the funding of at least one science and technology center dedicated to the study of information technologies relevant to instruction in two-year and community colleges. Requires the Director to report to specified congressional committees by January 1, 1988, on the state of science, technology, and engineering programs in two-year and community colleges. Makes such colleges eligible to participate in NSF undergraduate science and engineering education programs. Requires the Director to report to specified congressional committees by November 1, 1988, on the impact of salary levels on the recruitment and retention of science and mathematics teachers at pre-college levels.

Bill· HRH.R. 2323 (100th)referred

A bill to amend the Internal Revenue Code of 1986 with respect to the treatment of certain short-term loans.

United States · United States Congress · 7 May 1987

Amends the Internal Revenue Code to provide that certain short-term loans made in the ordinary course of business of a taxpayer bank or other financial institution that does not use an accrual method of accounting shall not be subject to requirements governing: (1) the current inclusion in gross income of the discount on such obligations; and (2) the deferral of the deduction for net direct interest expenses allocable to the accrued discount on such obligations. Applies these amendments to loans acquired after July 18, 1984. Amends the Tax Reform Act of 1986 to apply requirements relating to the accrual of interest payments on certain short-term obligations to obligations acquired after October 22, 1986 (thus removing the retroactivity of the Act, which made these requirements applicable to obligations acquired after September 27, 1985).

Bill· HRH.R. 2311 (100th)referred

A bill to amend the Internal Revenue Code of 1986 to provide that unearned income of a child attributable to damages received on account of personal injuries or sickness of the child shall not be taxed at the marginal rate of such child's parents.

United States · United States Congress · 7 May 1987

Amends Internal Revenue Code provisions governing situations in which certain unearned income of a child under age 14 is taxed as if it were parental income. Excludes from the calculations of net unearned income for such income tax treatment income that: (1) is attributable to any amount a child receives in a lump sum as payment for damages received on account of personal injuries or sickness; and (2) accrues while the damage payment is in a custodial account whose uses are restricted by State law.

Bill· HRH.R. 2316 (100th)referred

Tenant Tax Equity Act of 1987

United States · United States Congress · 7 May 1987

Tenant Tax Equity Act of 1987 - Amends the Internal Revenue Code to permit an income tax deduction for real estate taxes imposed under State law on tenants renting residential real estate from a landlord, who is treated as an agent of the State or local government for purposes of collecting such tax. Extends such deduction to taxpayers who do not otherwise itemize income tax deductions.

Resolution· HRESH.Res. 160 (100th)passed

A resolution providing for the further consideration of the bill (H.R. 1748) to authorize appropriations for fiscal years 1988 and 1989 for military functions of the Department of Defense and to prescribe military personnel levels for such Department for fiscal years 1988 and 1989, and for other purposes.

United States · United States Congress · 7 May 1987

Sets forth the rule for the further consideration of H.R. 1748 (armed forces funding).

Bill· SS. 1155 (100th)referred