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301 records in US in 1989
United States · United States Congress · 14 June 1989
Amends the Internal Revenue Code with respect to environmental taxes on petroleum to revise the financing rate for the Hazardous Substance Superfund.
United States · United States Congress · 13 June 1989
Amends the Trade Act of 1974 to authorize appropriations for the Office of the United States Trade Representative for FY 1990. Amends the United States-Canada Free-Trade Agreement Implementation Act of 1988 to authorize appropriations for the Office of the United States Trade Representative for FY 1990 to pay the U.S. share of expenses for binational panels and extraordinary challenge committees convened pursuant to such Agreement. Amends the Tariff Act of 1930 to authorize appropriations for FY 1990 for the United States International Trade Commission. Amends the Customs Procedural Reform and Simplification Act of 1978 to authorize appropriations for FY 1990 for the United States Customs Service for: (1) noncommercial and commercial operations; and (2) the air interdiction program. Abolishes the current position of Commissioner of Customs. Declares that the newly created Commissioner of Customs shall be appointed by the President, by and with the advice and consent of the Senate. Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to authorize the U.S. Customs Service to collect user fees for the operation of foreign trade zones at certain small airports that are not ports-of-entry. Amends the Trade and Tariff Act of 1984 to declare that customs services provided at such a zone shall also be considered provided at such an airport. Requires the Commissioner to provide the facilities to make the port-of-entry at Chateaugay, New York, a commercial center under the Northern Border Enhancement Program.
United States · United States Congress · 13 June 1989
Amends the Internal Revenue Code to repeal the partial tax exclusion for interest on certain loans used to acquire employer securities.
United States · United States Congress · 13 June 1989
Amends the Internal Revenue Code with respect to the allocation and apportionment of qualified research and experimental expenditures to sources within and outside the United States for income tax purposes. Requires that any such expenditures made solely to meet a political jurisdiction's legal requirements concerning products or processes unlikely to yield extrajurisdictional income be allocated only to income within that political jurisdiction. Increases from 50 to 67 percent the amount of research and experimental expenditures that a company must allocate to income from U.S. sources. Requires companies to report on a consolidated basis with respect to the expenditures associated with these source rules.
United States · United States Congress · 13 June 1989
Amends the Internal Revenue Code to allow a tax deduction for dividends paid by corporations. Requires each corporation to establish a qualified dividend account. Makes the following corporations ineligible for the deduction: (1) a regulated investment company; (2) a real estate investment trust; (3) an S corporation; (4) cooperative organizations; and (5) a foreign sales corporation (FSC) or domestic international sales corporation (DISC). Provides for an increase in the withholding tax on dividends paid to nonresident aliens or foreign corporations to reflect the dividend paid to nonresident aliens or foreign corporations to reflect the dividend paid deduction. Requires, in the case of the acquisition of assets of a corporation by another corporation, that the acquiring corporation carryover the qualified dividend account.
United States · United States Congress · 13 June 1989
Amends the Internal Revenue Code to increase the income tax deduction for the amount of health insurance costs of a self-employed individual from 25 percent to 100 percent of such costs for the medical care of the taxpayer and the taxpayer's spouse and dependents. Permits an income tax deduction for self-employed individuals in the amount of their contributions to group health plans that are not self-insured and that provide medical benefits to employees. Requires: (1) an eligible plan to benefit all employees not covered by another group health plan: and (2) that at least half of the plan participants not be self-employed individuals or employee family members of such individuals. Excludes such group health plans from the rules governing (section 89) nondiscrimination requirements for coverage and benefits under certain statutory employee benefit plans. Includes in the gross income of any highly compensated employee the excess benefits provided under a discriminatory group health plan.
United States · United States Congress · 13 June 1989
Amends the Congressional Budget Act of 1974 to require that determinations in preparing the concurrent resolution on the budget be based on the economic and technical assumptions of the Congressional Budget Office.
United States · United States Congress · 13 June 1989
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 meets the $5,000,000 gross receipts test and 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.
United States · United States Congress · 13 June 1989
Amends the Internal Revenue Code to exclude from gross income the value of an employee productivity award if the cost to the employer does not exceed certain limitations.
United States · United States Congress · 13 June 1989
Long-Term Care, Education, and Housing Assistance Act of 1989 - Amends the Internal Revenue Code to exempt from the penalty on early distributions from individual retirement plans distributions for: (1) long-term health care insurance premiums; and (2) educational expenses for higher education or a vocational school. Provides a tax exclusion for distributions from such plans used to acquire a first home. Limits such distribution to $10,000.
United States · United States Congress · 13 June 1989
Amends the Internal Revenue Code with respect to environmental taxes on petroleum to revise the financing rate for the Hazardous Substance Superfund.
United States · United States Congress · 13 June 1989
Amends the Internal Revenue Code to permit tax-exempt private foundations and community foundations to establish tax-exempt cooperative service organizations to operate exclusively for charitable purposes.
United States · United States Congress · 13 June 1989
Truth in Legislating Resolution - Amends rule X of the Rules of the House of Representatives to require each report or joint explanatory statement accompanying each bill or joint resolution to contain: (1) an identification of each provision which benefits only ten or fewer beneficiaries; (2) the name of each beneficiary; (3) the name of the Member who sponsored such provision and an identification of each such provision requested by a Federal agency or Federal officer; and (4) an estimate by the Congressional Budget Office or the Joint Committee on Taxation of the costs or loss in revenues resulting from such provision.
United States · United States Congress · 12 June 1989
Foreign Relations Authorization Act, Fiscal Year 1990 - Title I: The Department of State - Part A: Authorization of Appropriations; Allocation of Funds - Authorizes appropriations for FY 1990 for the Department of State for: (1) administration of foreign affairs; (2) international organizations and conferences; (3) international commissions; and (4) migration and refugee assistance. Earmarks specified amounts of such funds for the South Pacific Commission, refugees resettling in Israel, and displaced Tibetans in India and Nepal. Amends the Asia Foundation Act to authorize appropriations for FY 1990 for grants to the Asia Foundation. Authorizes appropriations for FY 1988 to the Department of State for bilateral science and technology agreements and Soviet-East European research and training. Amends the State Department Basic Authorities Act to authorize the transfer into the Buying Power Maintenance Account of amounts deobligated from accounts for the administration of foreign affairs. Provides that if an amount appropriated pursuant to an Act other than an appropriation Act is less than the authorization amount and the Act provides for earmarked funds, such funds shall be reduced to an amount bearing the same ratio to such funds as the amount appropriated bears to the authorization amount. Authorizes amounts appropriated to the Department of State to be obligated for 12 month contracts for two fiscal years, provided that the total amount is obligated in the earlier fiscal year. Part B: Department of State Authorities and Activities; Foreign Missions - Prohibits Federal officers and employees from soliciting funds for the purpose of furthering military, foreign policy, or intelligence activities prohibited or restricted by U.S. law. Prescribes penalties for such violations. Amends the Foreign Assistance Act of 1961 to prohibit the provision of U.S. assistance to a foreign country if the purpose of such assistance would be to further any military, foreign policy, or intelligence activities prohibited or restricted by U.S. law. Amends the State Department Basic Authorities Act to authorize the Secretary of State to use appropriated funds for: (1) obligations assumed in Germany on or after June 5, 1945; (2) telecommunications services; and (3) the provision of maximum physical security in Government-owned and leased properties abroad. Authorizes special agents of the Department of State and the Foreign Service to make arrests without warrant for any offense concerning passport or visa issuance if there are grounds to believe that a person has committed or is committing such offense. Removes violations of specified sections of the criminal code from a list of violations for which such agents are authorized to make arrests without warrants. Authorizes funds appropriated in connection with the use of Blair House for FY 1990 to be credited to the appropriate account and to be available for maintenance and other expenses of Blair House. Allows the Secretary of State to require foreign missions to obtain benefits or comply with other terms of the Secretary if necessary to implement an exchange of property with a foreign country to be used in connection with diplomatic or consular establishments. Authorizes the Secretary, if determined that the purposes of the Foreign Service Buildings Act, 1926 can best be met by such exchanges, to transfer funds for the acquisition and maintenance of buildings abroad to the Working Capital Fund. Permits only certain transferred funds to be used for such exchanges. Amends the International Center Act to authorize the Department of State to charge Federal agencies for the lease or use of International Center facilities used for security and maintenance. Authorizes the expenditure from appropriations available to the International Boundary and Water Commission for repairs of sanitation works threatened by the Colorado or Tijuana Rivers and for emergency actions against health threatening sanitation problems. Authorizes the President to carry out preliminary surveys, operations, and maintenance of the system constructed to intercept sewage flows from Tijuana and selected canyon areas. Prohibits the operation of the Anzalduas diversion dam for irrigation or water supply purposes in the United States unless arrangements have been made with the prospective water users for repayment to the Government of the allocated portions of such dam. Authorizes the Secretary, acting through the Commission, to conduct investigations relating to the drainage of transboundary waters between the United States and Mexico. Repeals a provision of a specified Act relating to the solemnization of marriages by consular officials. Adds the Department of State to the list of agencies to which criminal justice agencies are required to make available criminal record information regarding individuals under investigation by the Department for determining the eligibility of such individuals for access to classified information or assignment to sensitive national security duties. Authorizes the U.S. Postal Service to establish branch post offices at diplomatic posts abroad. Requires the Department of State to transfer postal revenues to the Service for expenses incurred in providing air mail services. Provides for such authority only to the extent that the total cost of such postal service does not exceed the cost of service incurred by the Department of State in the absence of such authority. Expresses the sense of the Congress that the President should take all practicable steps to reopen the American consulate in Bratislava, Czechoslovakia. Provides that preferences for U.S. contractors under the Diplomatic Security Act shall not apply to the construction or renovation of the U.S. embassy in Ottawa, Canada. Requires the Secretary to report to the Senate Committee on Foreign Relations and the House Committee on Foreign Affairs on the advisability of reorganizing the Department of State's regional and functional bureaus, including the creation of bureaus and the transfer of jurisdictional responsibilities. Directs the Secretary to earmark a specified amount of funds appropriated under this Act for FY 1990 for continued support for the establishment of a Latin American and Caribbean data base. Part C: Diplomatic Immunity, Reciprocity, and Security - Amends the Immigration and Nationality Act to make ineligible to receive a visa and to exclude from admission into the United States any alien who has committed a serious criminal offense and for whom immunity from criminal jurisdiction was exercised with respect to such offense. Waives such excludability under certain conditions. Directs the Secretary to report to the Congress on the feasibility of establishing a program to compensate U.S. citizens and permanent resident aliens for physical injury or financial loss resulting from criminal activity committed by individuals with diplomatic immunity. Outlines the requirements of such report. Amends the Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 to prohibit the Soviet Union from occupying the chancery building on Mount Alto in Washington, D.C., until the President certifies to the Speaker of the House of Representatives and the chairman of the Senate Foreign Relations Committee that: (1) a new U.S. chancery building which can be safely and securely used has been completed in Moscow; and (2) all feasible steps have or will be taken to eliminate the damage to U.S. national security from electronic surveillance by Soviet facilities on Mount Alto. Requires the President to terminate a 1969 agreement (and related agreements, notes, and understanding) between the United States and the Soviet Union on reciprocal allocation for the free use of plots of land in Moscow and Washington, D.C., unless he certifies to the Speaker of the House and the Senate Foreign Relations Committee chairman that the Soviet use of the Mount Alto facility does not pose a significantly greater threat to U.S. national security than the threat from existing Soviet facilities in Washington, D.C. Authorizes the President to waive such termination if he determines that it is in the interest of national security and reports to the Speaker of the House and the Senate Foreign Relations Committee chairman on the reasons for such waiver. Amends the State Department Basic Authorities Act to authorize the Secretary to make grants to child care facilities to offset the costs of such care in Moscow and at no more than five other posts abroad where the Secretary determines that such facilities are necessary to the efficient operation of the post. Amends the Employee Polygraph Protection Act of 1988 to exempt the Department of State from a prohibition on administering lie detector tests, in any counterintelligence function, to individuals working under Department contracts. Amends the Omnibus Diplomatic Security and Antiterrorism Act of 1986 to direct the Secretary to: (1) develop policies to use persons with appropriate U.S. security clearances for maintenance and repair work in classified areas of U.S. diplomatic or consular posts abroad; and (2) report to the Senate Foreign Relations Committee and the House Foreign Affairs Committee on the feasibility of requiring clearances for contractors performing such work in certain diplomatic facilities abroad. Part D: Personnel - Amends the Foreign Service Act of 1980 to require the Secretary of the Treasury, at the direction of the Secretary of State and the election of a foreign national employee, to transfer such employee's interest in the Civil Service Retirement and Disability Fund to a trust or other local retirement plan (except a social security plan). Deems such transfers to be a complete and final payment of benefits under Federal provisions governing civil service compensation. Amends the Foreign Service Act of 1980 to prohibit members of the Foreign Service selection boards from being foreign agents or from receiving income from foreign governments while serving on such boards. Authorizes judicial review of any separation for cause of a Foreign Service member. Provides that certain members of the Foreign Service who are separated for cause shall be subject to reinstatement with back pay unless convicted of a crime related to the separation for cause. Authorizes the establishment of a Visiting Scholars Program at the Foreign Service Institute. Prohibits extra credit for foreign service at an unhealthful post from being used to determine the eligibility of a person to qualify as a former spouse of a Foreign Service employee or to compute such person's pro rata share of employee credit. Prohibits such credit for service as a part of a tour of duty. Entitles qualified former spouses of former U.S. Information Agency (USIA) and Agency for International Development (AID) employees to Foreign Service health, retirement, and survivor benefits if such an employee retired before participation in the Foreign Service Retirement and Disability System was possible and the marriage lasted at least five years during the overseas assignment. Makes technical amendments to provisions regarding the payment of travel expenses for Foreign Service members and their families in emergency situations. Revises Federal provisions regarding civil service compensation to extend the time period for which payments to employees whose evacuation has been ordered may be made. Revises Federal provisions regarding quarters, education, and cost-of-living allowances for Federal employees stationed in foreign countries. Amends the State Department Basic Authorities Act to authorize the Secretary of State to make grants to post-secondary institutions or students (with special emphasis on minorities) to promote awareness of, and interest in, Foreign Service employment. Requires satisfactory educational progress by grant recipients for continued receipt of such grants. Requires recommendations made by the Foreign Service Grievance Board which were reviewed before the enactment of the Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 to be considered final actions of the Department of State. Directs the Secretary to submit to the Congress a plan to assure that equal efforts are undertaken in each region of the United States to recruit policy and professional Government service employees and Foreign Service officers for the Department of State and affiliated agencies. Requires the Secretary to implement such plan no later than January 1, 1990. Directs the Inspector General of the State Department to report to the Congress on the geographic, racial, ethnic, and gender composition of such employees and officers. Includes as a prohibited discriminatory Foreign Service personnel practice discrimination based on geographic or educational affiliation within the United States. Requires the Director of the Office of Personnel Management to appoint an Ombudsman for Civil Service Employees unless such position has been filled. Part E: Foreign Language Competence Within the Foreign Service - Directs the Secretary to designate as model foreign language competence posts at least two Foreign Service posts in each of the Department of State's five geographic bureaus in countries where English is not the common language. Requires Government employees assigned to such posts to possess an appropriate level of competence in the language common to the foreign country. Provides that at least one of the designated posts shall be in a country where the principal language is Arabic, Chinese, Japanese, or Russian. Requires such posts to continue as model foreign language posts at least until September 30, 1993. Directs the Secretary to report to the Senate Foreign Relations Committee and the House Foreign Affairs Committee on such program. Authorizes the Secretary to make exceptions to the requirements of the program if unanticipated exigencies so require. Prohibits certain posts from being designated as model foreign language posts under this Act. Authorizes appropriations. Requires the Secretary to report to the Senate Committee on Foreign Relations and the House Committee on Foreign Affairs on an entrance requirement for the Foreign Service of at least one world language at the S-3/R-3 level or one nonworld language at the S-2/R-2 level. Expresses the sense of the Congress that Foreign Service promotion panels should: (1) only promote candidates to the Senior Foreign Service who have demonstrated foreign language proficiency in at least one language at the S-3/R-3 level; (2) strive for a minimum proficiency in two such languages; and (3) have at least one person on each such panel who has attained at least the S-3/R-3 level. Directs the Department of State, AID, and USIA to revise the evaluation reports for foreign service officers to include an assessment of an employee's performance in each foreign language tested at the S-3/R-3 level. Requires the directors of personnel at such agencies to instruct promotion panels to take account of language ability and give precedence in promotions to officers who have achieved such level in one or more foreign languages. Title II: United States Information Agency - Authorizes appropriations for: (1) FY 1990 for USIA; (2) U.S. participation in the World's Fair in Seville, Spain; and (3) FY 1990 to carry out the Center for Cultural and Technical Interchange Between East and West Act of 1960. Authorizes additional appropriations for: (1) Voice of America (VOA); (2) radio construction; (3) the Bureau of Educational and Cultural Affairs; and (4) the National Endowment for Democracy. Earmarks specified amounts of such funds for: (1) VOA Cuba Service; (2) the Fulbright Academic Program; (3) the International Visitors Program; (4) the Hubert H. Humphrey Fellowship Program; (5) Congress-Bundestag Exchanges; (6) the Samantha Smith Programs; (7) the Arts America Program; (8) the Office of Citizen Exchanges; (9) the Edward Zorinsky Memorial Library in Jakarta, Indonesia; and (10) research exchanges with the Soviet Union and Eastern Europe. Amends the Omnibus Diplomatic Security and Antiterrorism Act of 1986 to modify the preference for U.S. contractors with respect to certain bids for diplomatic construction involving physical or technical security. Amends the United States Information and Educational Exchange Act of 1948 to require the USIA Director to make available to the Archivist of the United States for domestic distribution 12 years after the initial dissemination motion pictures, films, and other materials prepared for dissemination abroad. Authorizes the USIA Director to acquire time on commercial or U.S. Government satellites to transmit USIA materials and programs to posts and other users abroad. Outlines the programs authorized to be transmitted. Requires the Director to give preferences to programs produced by American commercial and public television where such programs are available at a reasonable cost. Authorizes the transmission of public and commercial programs only if such programs: (1) are comprised of news, public affairs, artistic, cultural, or scientific programming; and (2) have been or are being broadcast in the United States. Earmarks specified amounts of funds made available to USIA under this Act for the purchase or use of programs produced with grants from the Corporation for Public Broadcasting or produced by U.S. public television networks. Requires satellite time not utilized by USIA to be made available to other Government agencies without cost. Authorizes time not utilized by the Government to be sold to commercial users. Waives certain restrictions concerning television broadcasting under the Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 for FY 1990. Requires USIA to promote, and provide assistance to facilitate, access in foreign countries to the news and public affairs programming of U.S. commercial and public television networks. Prohibits VOA from selecting candidates who must be or are preapproved for employment by a foreign government or entity. Makes such prohibition inapplicable to participants in VOA's exchange programs or clerical, technical, or maintenance staff at VOA offices in foreign countries. Requires the USIA Director, in the event that such prohibition would require the discontinuation of a specific VOA foreign language service, to report to the Senate Committee on Foreign Relations and the House Committee on Foreign Affairs on: (1) the number and location of speakers of that foreign language who could be recruited without violating the prohibition; and (2) the efforts made by VOA to recruit such persons for employment. Revises provisions regarding the United States Advisory Commission on Public Diplomacy. Authorizes the credit of payments for USIA-produced publications and USIA English-teaching and library programs to the applicable appropriation. Amends the Mutual Educational and Cultural Exchange Act of 1961 to redesignate the Board of Foreign Scholarships as the J. William Fulbright Scholarship Board. Requires the Board to ensure that academic and artistic freedoms of grant recipients are protected. Establishes within the Bureau of Educational and Cultural Affairs an Office of Citizen Exchanges to support private nonprofit organizations engaged in such exchanges between the United States and other countries. Authorizes the President to negotiate and implement an agreement with the Soviet Union under which repayments by the Soviet Union on lend-lease debts to the United States would be used to finance educational, artistic, and cultural exchanges between the United States and the Soviet Union. Requires at least 30 Hubert H. Humphrey scholarships to be made available to Tibetan students and professionals outside Tibet. Amends the Internal Revenue Code to permit nonresident aliens who receive U.S. Government funds for certain study, scholarly activities, and training to exclude such amounts from gross income for up to five years. Directs USIA to establish and maintain through VOA a system of international public service announcements focusing on child survival techniques. Requires the USIA Director to: (1) establish VOA broadcasts to Tibet to occur at least two hours daily; and (2) report to the Congress on such programming. Directs the Director to maintain and submit to the Congress an Afghanistan country plan. Requires the Director to make available to the Archivist of the United States a master copy of the film entitled "Long Journey Home." Directs the Archivist to reimburse the Director for any expenses incurred in making such film available and to make such film available for purchase and public viewing in the United States. Title III: Board for International Broadcasting - Amends the Board of International Broadcasting Act of 1973 to authorize appropriations to the Board for International Broadcasting for FY 1990. Authorizes appropriations to the Board for FY 1990 for radio transmitter construction and modernization and construction of a relay station in Israel. Amends the State Department Basic Authorities Act of 1956 to extend the authority of the Secretary to procure legal services to the chairman of the Board for International Broadcasting. Title IV: International Organizations - Authorizes the President to continue U.S. membership in the International Sugar Organization. Allows U.S. contributions to such organization to be paid from funds appropriated for contributions to international organizations, beginning in FY 1991. Urges the President to protect the independence of the international civil service at the United Nations. Expresses the sense of the Congress that the President should ensure that the United Nations continues to pay sufficient attention to the United States and other major financial contributors in decision-making procedures on budgetary matters. Directs the President to withhold up to 20 percent of funds for the U.S. assessed contribution to the United Nations or its agencies until the President determines that the United Nations or any such agency: (1) has continued implementing decision-making procedures in such a manner; (2) is making progress toward the elimination of secondment in the United Nations Secretariat; or (3) is implementing the 15 percent reduction in staff of the Secretariat and such reduction is being equitably applied among the nationals on such staff. Requires the President to notify the Congress when making such determinations. Directs the Secretary to report annually to the Speaker of the House and the President of the Senate on the voting practices of governments represented at the United Nations and the responsiveness of such governments to U.S. policy. Outlines the requirements of such report. Repeals provisions of specified Acts concerning such voting practices. Expresses the sense of the Congress that the Secretary should monitor closely the changes achieved in UNESCO and should work with U.S. allies and UNESCO leadership to promote U.S. reentry in UNESCO as soon as possible. Prohibits any funds authorized to be appropriated under this or any other Act from being available to the United Nations or any specialized agency which accords the Palestine Liberation Organization (PLO) the same standing as member states. Title V: Refugee and Other Provisions - Amends the Migration and Refugee Assistance Act of 1962 to make technical amendments to a provision regarding audits of funds received by the United Nations High Commissioner for Refugees. Expresses the sense of the Congress with respect to: (1) commendations to Malawi and Pakistan for their treatment of Afghan and Mozambican refugees; (2) commitments to facilitating the departure of Jews and other religious minorities from the Soviet Union; (3) the protection and asylum of Southeast Asian refugees and a review of the orderly departure program from Vietnam; (4) the forcible repatriation of Mozambicans by the Government of South Africa and the Secretary's required report on Mozambicans seeking to enter South Africa; and (5) actions by the Government of Ethiopia to improve the situation of Sudanese and Somalian refugees and the Secretary's required report on such actions. Repeals a provision of the Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 concerning the effective date for a prohibition on the exclusion or deportation of certain aliens. Title VI: Global Environment Protection Act - Global Environmental Protection Assistance Act of 1989 - Part A: Commercial Debt-for-Nature Exchanges - Amends the Foreign Assistance Act of 1961 to authorize the AID Administrator to furnish grants to nongovernmental organizations for the purchase of a foreign government's discounted commercial debt which will be canceled as part of a debt-for-nature exchange. Directs the Administrator to identify areas which are in particular need of immediate attention to prevent the loss of unique biological life or a valuable ecosystem. Requires the Administrator, in order for a country to be eligible for a debt-for-nature exchange, to determine that the country has a long-term plan and an agency to oversee the long-term viability of a nature program. Prohibits the U.S. Government from accepting title or interest in any land in a foreign country as a condition of the debt exchange. Requires the Administrator to invite the government of each Subsaharan African country to submit a list of: (1) areas of severely degraded natural resources which threaten human survival and well-being and the opportunity for future economic growth; or (2) areas of biological and ecological importance in such country. Directs the Administrator to reach agreement with a host country for the restoration and sustainable use of such areas. Authorizes the Administrator to make grants to nongovernmental organizations for the purchase of such countries' discounted commercial debt in exchange for such countries' commitments to restore natural resources and develop plans for sustainable use of such resources. Part B: Multilateral Foreign Assistance Cooperation - Declares that the Secretary, acting through the Development Assistance committee of the Organization for Economic Cooperation and Development, should initiate negotiations among member countries on a coordinated approach to global warming, tropical deforestation, sustainable development, and biological diversity through bilateral assistance programs. Part C: International Debt Exchanges and the Environment - Expresses the sense of the Congress that the President, acting through the Secretary, should include support for sustainable development and conservation projects when negotiating exchanges or reductions of commercial debt of foreign countries. Directs the Secretary to report to the Senate Committee on Foreign Relations and the Speaker of the House on: (1) the methods to be used to incorporate environmental considerations into debt restructuring plans; and (2) the support provided to conservation and sustainable development projects in a host country, with each major agreement to restructure a country's foreign debt. Part D: Wildlife and Nature Protection - Prohibits ivory or other elephant products from being imported into the United States or sold in any Federal facility if such products: (1) originated from a country where significant numbers of elephants are killed illegally or killed in numbers sufficient to reduce the optimal sustainable elephant population in such country; or (2) were traded in a country where there is significant trade or transit traffic in the products of illegally killed elephants. Makes this prohibition inapplicable to antique ivory. Requires the Secretary to publish in the Federal Register a list of all foreign countries from which such imports are prohibited. Defines significant trade and transit traffic as ivory valued at more than $200,000 or the product of more than 100 elephants. Authorizes the President to maintain U.S. membership in the International Tropical Timber Organization and the International Union for the Conservation of Nature and Natural Resources. Authorizes appropriations for FY 1990 for U.S. contributions to and participation in: (1) the Convention on International Trade in Endangered Species of Wild Fauna and Flora; (2) the International Tropical Timber Organization; (3) the World Heritage Convention; and (4) the International Union for the Conservation of Nature and Natural Resources. Part E: Global Warming - Directs the Secretary to report to the Congress on the feasibility of establishing a global warming prevention information network to disseminate information to foreign governments and citizens. Part F: International Environmental Education - Expresses the sense of the Congress that: (1) the United States should promote and support assistance to nongovernmental independent libraries in regions with ecological crises and limited access to literature related to such crises and contributions of corporate book inventories and other items related to environmental protection to charitable organizations assisting in such regions; and (2) the Internal Revenue Service should interpret the Internal Revenue Code to include within the term "needy" libraries in regions of environmental crisis that lack the capacity to acquire basic environmental science literature. Title VII: Television Broadcasting to Cuba Act - Television Broadcasting to Cuba Act - Directs USIA to provide television broadcasting to Cuba. Requires the USIA Director to establish a Television Marti Service to be responsible for such broadcasts. Designates such broadcasts as the USIA Television Marti Program. Requires the Federal Communications Commission (FCC) to allocate a spectrum for such broadcasts, except that no such allocation shall result in objectionable interference with domestic broadcasts. Prohibits such broadcasts if the FCC determines that such broadcasts are causing interference with domestic broadcasts. Requires the FCC to assist domestic licensees in overcoming the adverse effects of interference caused by the Service. Prohibits Federal agencies from compelling domestic licensees to change frequencies in order to eliminate interference caused by Service broadcasting. Requires the FCC to monitor and periodically report to appropriate congressional committees on interference from Cuban radio and television stations and from television broadcasting to Cuba. Authorizes assistance to USIA from other Federal agencies to carry out this Act. Authorizes appropriations. Prohibits such funds from being expended unless the President notifies the Speaker of the House and the chairman of the Senate Foreign Relations Committee that such broadcasting is feasible pursuant to a test under the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1989 and will not cause objectionable interference. Requires the President to report the findings of such test to the Congress. Amends the Radio Broadcasting to Cuba Act to redesignate the Advisory Board for Radio Broadcasting to Cuba as the Advisory Board for Cuba Broadcasting. Revises administrative provisions regarding the Board. Title VIII: PLO Commitments Compliance Act of 1989 - PLO Commitments Compliance Act of 1989 - Reiterates the U.S. policy that any dialogue with the Palestine Liberation Organization (PLO) shall be contingent upon the PLO's recognition of Israel's right to exist, its acceptance of United Nations Security Council Resolutions 242 and 338, and its abstention from, and renunciation of, all acts of terrorism. Expresses the sense of the Congress that the United States, in any discussions with the PLO, should seek: (1) the prevention of terrorism and other violent activity by the PLO or its factions; and (2) the implementation of concrete steps by the PLO consistent with its commitments to recognize Israel and renounce terrorism. Requires the U.S. representative, during the next round of talks with the PLO, to obtain from the PLO representative a full accounting of specified attempted incursions into Israel which occurred after Yasser Arafat's statement of December 14, 1988. Directs the Secretary to report to the Senate any such accounting. Requires the President, as long as the dialogue between the United States and the PLO continues, to report every 120 days to the Speaker of the House of Representatives and the chairman of the Senate Foreign Relations Committee on the PLO's progress in achieving concrete actions to further the peace process. Directs the Secretary to report to the Congress on policies of Arab states toward the Middle East peace process, including: (1) public recognition of Israel's right to exist in peace and security; (2) ending the Arab economic boycott of Israel; and (3) ending efforts to expel Israel from international organizations or denying participation in such organizations. Title IX: Miscellaneous Provisions - Amends the Foreign Assistance Act of 1969 to authorize appropriations for FY 1990 for the Inter-American Foundation. Amends the Arms Export Control Act to credit certain munitions control registration fees to a Department of State account for FY 1990. Sets forth procedures for issuances of commercial arms export licenses under the Arms Export Control Act. Requires the office primarily responsible for export licensing functions, as part of such procedures, to report semiannually to the Senate Committee on Foreign Relations and the House Committee on Foreign Affairs on the percentage of cases handled that have fallen within required processing time frames. Prohibits the sale or transfer of any defense article on the U.S. Munitions List to China if such equipment is used by China to enforce martial law or suppress demonstrations in Tibet or to violate Tibetan human rights. Requires the President, before the issuance of any export license to China of an item on the List, to certify to the Speaker of the House and the chairman of the Senate Foreign Relations Committee that no defense article has been or is being used for such purposes. Terminates this section on October 1, 1993. Directs the Assistant Secretary for International Narcotics Matters, for each country in which the Department of State uses, or approves for use, a herbicide for the aerial eradication of coca or opium, to report to the Congress on: (1) the expected impact of eradication on the price and availability of cocaine and heroin in the United States; (2) the extent to which such eradication could encourage coca or opium growers to align themselves with insurgent groups against legitimate governments; (3) the total dollar amount of assistance from the United States, international organizations, and local governments to help coca and opium growers in eradication zones shift to production of licit crops; and (4) what countermeasures may be taken by such growers and illicit drug cartels in response to eradication. Prohibits the use or deployment of equipment or aircraft made available to foreign countries for narcotics control under such Act in locations where U.S. Government representatives are not permitted free access by a foreign government. Directs the Secretary and the U.S. Trade Representative to report to the Congress on: (1) the feasibility and effect of a meeting among Canada, Mexico, and the United States to discuss greater economic integration and cooperation; (2) the factors related to an economically integrated and cooperative border region between Mexico and the United States; and (3) the adequacy of Federal agencies' resources to handle the increased work load resulting from such integration. Requires members of the President's Foreign Intelligence Advisory Board to file biannual financial disclosure reports with the Office of Government Ethics. Declares that it is in the interest of the United States to pursue the establishment of a Pacific Basin Forum for the discussion of economic, diplomatic, and other issues unique to the region. Urges the President to call for an annual summit meeting with the leaders of key Pacific Rim nations. Expresses the sense of the Congress that: (1) the leadership of China should take all necessary steps to establish a just and democratic society, with a free and open political system that will protect the essential human rights of China's people; and (2) the Secretary should communicate to the Chinese leadership that official violence directed at those who peacefully demonstrate for democracy, liberty, and justice will seriously damage relations with the United States. Urges the United States to recognize the bicentennial of Benjamin Franklin's death and calls on Federal agencies to recognize the preservation goals of the Friends of Benjamin Franklin House and the American Franklin Friends Committee. Directs the Secretary to report to the Congress on the feasibility of negotiating an international agreement to establish an international agricultural conservation reserve to protect fragile agricultural soils. Requests the President to consider adopting a new policy to allow U.S. agents to board foreign fishing vessels engaged in fishing activities in international waters beyond the U.S. Exclusive Economic Zone in cases where there is reason to believe that such vessels are violating U.S. or international fisheries laws. Expresses the sense of the Congress that the United States should initiate the establishment of a COCOM-type organization of supplier nations to coordinate policies to control the export of chemicals, biological agents, technology, equipment, and any other materiel that can be used for manufacturing of chemical and biological weapons.
United States · United States Congress · 9 June 1989
Amends the Internal Revenue Code to allow individuals who do not itemize to deduct losses from failed financial institutions which are treated as ordinary losses.
United States · United States Congress · 9 June 1989
Amends the Internal Revenue Code to provide a tax exclusion from the gross income of nonresident aliens for educational and training grants. Exempts certain amounts incident to such grants from withholding taxes.
United States · United States Congress · 8 June 1989
Amends the Tax Reform Act of 1986 and the Technical and Miscellaneous Revenue Act of 1988 to delay until July 1, 1990, the effective date of the new nondiscrimination requirements (Internal Revenue Code section 89) for coverage and benefits under certain statutory employee benefit plans.
United States · United States Congress · 7 June 1989
Domestic Corporation Taxation Equality Act of 1989 - Amends the Internal Revenue Code to prohibit, with specified exceptions, the States from imposing tax on corporate taxpayers on a worldwide unitary basis, unless a taxpayer unconditionally elects to be taxed that way. Includes an express prohibition against the unitary method with respect to a domestic corporation whose average U.S. payroll, property, and sales represent less than 20 percent of its total payroll, property, and sales. Permits a State to tax dividends received by domestic corporations from their foreign affiliates only to the extent that the State excludes from the tax base of the U.S. corporation: (1) at least 85 percent of such dividends; or (2) the portion of such dividends that effectively bears no Federal income tax after application of the foreign tax credit.
United States · United States Congress · 7 June 1989
Amends the Internal Revenue Code with respect to the allocation and apportionment of qualified research and experimental expenditures to sources within and outside the United States for income tax purposes. Requires that any such expenditures made solely to meet a political jurisdiction's legal requirements concerning products or processes unlikely to yield extrajurisdictional income be allocated only to income within that political jurisdiction. Increases from 50 to 67 percent the amount of research and experimental expenditures that a company must allocate to income from U.S. sources. Requires companies to report on a consolidated basis with respect to the expenditures associated with these source rules.
United States · United States Congress · 7 June 1989
Amends the Internal Revenue Code to repeal the partial tax exclusion for interest on certain loans used to acquire employer securities.
United States · United States Congress · 6 June 1989
Amends the Tax Reform Act of 1986 to delay until 1990 the effective date of the nondiscrimination requirements for benefits provided under certain employee benefit plans. Amends the Internal Revenue Code to revise such nondiscrimination requirements by requiring the taxation of the excess health benefits of a highly compensated employee. Excludes from such requirements certain students, certain elderly, and prisoners. Imposes an excise tax on employers or employer plans if an employee benefit plan fails to satisfy certain administrative requirements. Restores prior law with respect to nondiscrimination requirements of group-term life insurance plans. Authorizes an employer to elect to use current nondiscrimination rules for years beginning 1990 or 1991 as they apply to health plans and dependent care assistance programs. Revises provisions relating to the nontaxable benefits of employers of leased employees, dependent care assistance, and group-term life insurance provided to highly compensated employees.
United States · United States Congress · 6 June 1989
Medicare Catastrophic Coverage Surtax Repeal Act - Amends the Medicare Catastrophic Coverage Act of 1988 to repeal the supplemental Medicare premium. Amends the Internal Revenue Code to extend the existing 33 percent individual income tax rate to the highest income taxpayers. Repeals the phase-out of the 15 percent rate and personal exemptions. Establishes a maximum capital gains rate at 28 percent. Amends title XVIII (Medicare) of the Social Security Act to provide for funding medicare catastrophic benefits by the extension of the individual income tax rate. Makes appropriations of relevant amounts to the following trust funds: (1) the Federal Hospital Insurance Catastrophic Coverage Reserve Fund; (2) the Federal Supplementary Medical Insurance Trust Fund; and (3) the Federal Catastrophic Drug Insurance Trust Fund.
United States · United States Congress · 6 June 1989
Medicare Catastrophic Coverage Surtax Repeal Act - Amends the Medicare Catastrophic Coverage Act of 1988 to repeal the supplemental Medicare premium. Amends the Internal Revenue Code to extend the existing 33 percent individual income tax rate to the highest income taxpayers. Repeals the phase-out of the 15 percent rate and personal exemptions. Establishes a maximum capital gains rate at 28 percent. Amends title XVIII (Medicare) of the Social Security Act to provide for funding medicare catastrophic benefits by the extension of the individual income tax rate. Makes appropriations of relevant amounts to the following trust funds: (1) the Federal Hospital Insurance Catastrophic Coverage Reserve Fund; (2) the Federal Supplementary Medical Insurance Trust Fund; and (3) the Federal Catastrophic Drug Insurance Trust Fund.
United States · United States Congress · 6 June 1989
Amends the Internal Revenue Code to provide a tax exclusion for annuities under endowment or life insurance contracts where the employee contributions are recoverable during the first year of annuity payments.
United States · United States Congress · 2 June 1989
Amends Internal Revenue Code provisions governing situations in which unearned income of a child under age 14 is taxed as if it were parental income. Excludes from income subject to the parental tax rate any earnings.
United States · United States Congress · 2 June 1989
Amends the Internal Revenue Code to exclude from otherwise required coverage and benefits (nondiscrimination requirements) under certain employee benefit plans: (1) individuals who have attained age 55 and are enrolled in the Senior Community Services Employment Program under the Older Americans Act or whose employment is funded under a grant or cooperative agreement under the Environmental Programs Assistance Act of 1984; (2) students employed under a cooperative education program; and (3) certain students and older workers who work at rehabilitation facilities.
United States · United States Congress · 1 June 1989
Amends the National Environmental Policy Act to include extraterritorial actions, with specified exceptions, within the category of Federal actions which affect the quality of the human environment and require the submission of environmental impact statements. Modifies provisions regarding the content of such statements. Requires the President to report annually to the Congress on a strategy for achieving certain environmental policy goals under such Act. Directs the Council on Environmental Quality to promulgate regulations implementing such Act for all Federal agencies, including independent regulatory commissions. Requires the Council to establish guidelines for Federal agencies to review and report to the Council on a statistically significant sample of environmental impact statements prepared by such agencies in which measures were specified for the mitigation of adverse environmental effects, including impacts on fish and wildlife populations and habitat, that were predicted to result from the action. Requires each review to assess the implementation of mitigation measures and the accuracy and effectiveness of predicted adverse impacts and their mitigation. Directs the Council to include a summary of the results of such reviews in its annual report to the Congress. Amends the Environmental Quality Improvement Act of 1970 to authorize appropriations for FY 1989 through 1993 for the operations of the Office of Environmental Quality and the Council on Environmental Quality.
United States · United States Congress · 1 June 1989
Improved Penalty Administration and Compliance Tax Act - Title I: Document and Information Return Penalties - Amends the Internal Revenue Code to revise penalty provisions in connection with tax return administration. Imposes a uniform penalty of $50 per offense to a maximum of $250,000 per year on any person who fails to: (1) file timely and correct information returns; (2) furnish correct payee statements; or (3) comply with other information reporting requirements. Reduces penalties if corrections are made within a specified time period. Allows exceptions for de minimis failures. Increases penalties and removes the annual penalty ceiling in cases of intentional disregard of filing requirements. Revises requirements governing regulations prescribed by the Secretary of the Treasury in connection with returns that must be filed on magnetic media or in other machine-readable form. Directs the Comptroller General to study and report to specified congressional committees concerning: (1) ways to resolve discrepancies between taxpayer identity information shown on information returns and that in Internal Revenue Service (IRS) records; and (2) whether persons in the business of transmitting information returns and other documents to the IRS on behalf of others should be subject to registration. Title II: Revision of Accuracy-Related Penalties - Replaces current law governing additions to tax and other additional amounts with respect to tax administration violations with provisions that impose a 20 percent penalty in the form of additional tax in connection with underpayments attributable to at least one of the following: (1) negligence or disregard of relevant rules; (2) any substantial understatement of income tax; (3) any substantial valuation overstatement in connection with income tax; (4) any substantial overstatement of pension liabilities; or (5) any substantial estate or gift tax valuation understatement. Increases the penalty to 40 percent in cases of gross valuation misstatements. Imposes: (1) a 75 percent penalty in the form of additional tax with respect to any underpayment attributable to fraud; and (2) a 50 percent penalty in connection with underpayments of or failure to pay any stamp tax. Title III: Preparer, Promoter, and Protester Penalties - Revises provisions governing damages assessable for offenses related to Tax Court litigation to: (1) grant the Tax Court discretion in requiring a taxpayer to pay the United States a penalty (current law requires the penalty); (2) increase the amount of the permissible penalty from a $5,000 to a $25,000 maximum; (3) authorize the Tax Court to impose a penalty upon any attorney who unreasonably multiplies the proceedings in question. Authorizes similar sanctions in cases brought before other courts. Modifies penalty provisions associated with understatements of taxpayer liability by income tax return preparers to: (1) increase penalty amounts; and (2) institute penalties for understatements due to unrealistic positions or reckless or intentional disregard of tax laws. Increases from $25 to $50 (to an annual maximum of $25,000) the penalty imposed on income tax return preparers who fail to furnish copies to taxpayers, sign returns, or furnish identifying numbers. Modifies penalties imposed on tax preparers who fail to file correct information returns. Increases the possible penalty imposed on persons who promote abusive tax shelters. Broadens the scope of persons subject to penalties for aiding and abetting understatements of tax liability. Increases from $500 to $1,000 the penalty for filing a frivolous income tax return. Repeals a provision prohibiting injunctions against any income tax return preparer who files a surety bond. Requires that regulations governing disclosure or use of information by tax return preparers permit disclosures for quality or peer reviews. Title IV: Failures to File or Pay - Increases penalties imposed on persons whose failure to file any return is fraudulent or intentional. Revises penalty provisions in connection with failures to make deposits of taxes, varying the penalty rate as a function of the time involved in the deposit delay.
United States · United States Congress · 1 June 1989
Rural Development Investment Zone Act of 1989 - Title I: Designation of Rural Development Investment Zones - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to designate rural development investment zones for purposes of providing tax and regulatory relief and improving local services. Limits choices to areas nominated by States and local governments. Limits the total number of areas that may be designated, and the time period of the designation. Authorizes the Secretary to designate an investment zone only if the area meets certain locational, demographic, unemployment, and poverty criteria. Requires nominating local governments, as a condition of the Secretary's designation, to agree in writing to follow a course of action that may include reducing tax rates, improving local services, simplifying or streamlining regulation of business, and providing job training to area residents. Describes areas to which the Secretary must give preference in selecting areas for designation. Requires the Secretary to report to the Congress every four years on the effects of such investment zones' designation in accomplishing the purposes of this Act. Title II: Federal Income Tax Incentives - Subtitle A: Credits for Employers - Allows employers located in investment zones a nonrefundable income tax credit for qualified increased employment expenditures. Subtitle B: Credits for Investment in Tangible Property in Rural Development Investment Zones - Allows businesses an additional investment tax credit for investments made in certain investment zone construction property. Limits the credit to ten percent for new property, including rental property. Requires the recapture of credit amounts upon the early disposition of the property. Title III: Establishment of Foreign-Trade Zones in Rural Development Investment Zones - Requires the Foreign-Trade Zone Board to consider on a priority basis and to expedite the processing of applications for the establishment of foreign-trade zones within investment zones. Requires the Secretary to give priority to, and expedite applications for, the establishment of ports of entry necessary to establish such zones. Title IV: Responsibilities of Federal Agencies in Rural Development Investment Zones; Regulatory Flexibility - Requires Federal agencies to seek to provide special assistance to designated rural development investment zones. Amends Federal law to revise "small entity" with regard to the analysis of regulatory functions to include qualified business, government, and nonprofit enterprises operating with investment zones. Authorizes Federal agencies, upon request by a designating government, to waive or modify rules and regulations pertaining to the implementation of projects or activities within an investment zone. Requires agencies to approve a request if the resulting benefits of job creation, community development, or economic revitalization outweigh the public interest in maintaining the rule unchanged. Disallows waiver or modification or a rule that would directly violate a statutory requirement or present a danger to the public health and safety.
United States · United States Congress · 1 June 1989
Amends the Internal Revenue Code to increase the credit for prior year minimum tax liability by the credit not allowed by the alternative minimum foreign tax credit.
United States · United States Congress · 1 June 1989
Amends the Internal Revenue Code to allow an affiliated group of financial institutions to elect not to be governed by a specified rule for allocating interest expenses to foreign sources of income.
United States · United States Congress · 1 June 1989
Makes appropriations for FY 1990 to resume payments to the State and Local Government Fiscal Assistance Trust Fund for State and local activities under the revenue sharing program at specified levels.
United States · United States Congress · 1 June 1989
Oil Spill Tax Act - Amends the Internal Revenue Code relating to trade or business expenses to disallow the deduction for oil and hazardous substances cleanup costs if the Secretary of the Treasury receives notification from the relevant authority that the taxpayer has failed to comply with specified Federal environmental law. Disallows such deduction where it can be shown that the oil or hazardous substance discharge was the result of willful negligence or willful misconduct. Reduces the tax attributes of the taxpayer by the amount disallowed. Disallows a deduction for losses resulting from any oil or hazardous substance discharge if the cleanup costs of such discharge are disallowed as a deduction. Sets forth time limits for: (1) the Secretary to assess any deficiency attributable to the notification of noncompliance with Federal environmental law; and (2) the taxpayer to file a claim for credit or refund attributable to receipt of such notification. Establishes an account in the Treasury to consist of the increase in revenues resulting under this Act. Makes such amounts available for: (1) the revolving fund under the Federal Water Pollution Control Act for expenses related to removal of discharged oil; or (2) the Hazardous Substance Superfund. Directs the Secretary to report to specified congressional committees on the decrease of Federal revenues because of the allowance of the deduction for oil and hazardous substances cleanup costs. Requires the Secretary to report annually to such committees on the amount expended on environmental cleanup costs and the amount accruing to the Treasury by reason of the disallowance of such deduction.
United States · United States Congress · 31 May 1989
Authorizes appropriations for FY 1990 and 1991 for civil defense programs under the Federal Civil Defense Act of 1950.
United States · United States Congress · 31 May 1989
Amends the Internal Revenue Code to allow an individual to pay the tax attributable to a qualified business sale in seven equal annual installments.
United States · United States Congress · 31 May 1989
Homebuyer Savings Incentive Act - Amends the Internal Revenue Code to exclude from gross income any payment or distribution from an eligible retirement plan for the purpose of acquiring a first home.
United States · United States Congress · 25 May 1989
Utility Customer Refund Act of 1989 - Describes conditions under which a normalization method of accounting will not be assumed (for purposes of recapture of certain investment tax credits) in connection with the treatment of excess deferred tax reserves of public utility companies.
United States · United States Congress · 25 May 1989
Amends the Internal Revenue Code with respect to capital gains to exempt from treatment as a passive foreign investment company any controlled foreign corporation whose active income is currently taxable to its U.S. shareholders as passive income. Eliminates the asset test for purposes of defining a passive foreign investment company.
United States · United States Congress · 25 May 1989
Amends the Internal Revenue Code to permit life insurance companies to be included in an affiliated group with noninsurance corporations for the purpose of filing a consolidated income tax return.
United States · United States Congress · 24 May 1989
Department of Defense Authorization Act, 1990/1991 - Title I: Procurement - Authorizes appropriations to the Army, Navy, and Air Force for FY 1990 through 1994, and to the Marine Corps for FY 1990 through 1992, for: (1) aircraft; (2) missiles; (3) weapons; (4) tracked combat vehicles; (5) ammunition; (6) shipbuilding and conversion; and (7) other procurement. Authorizes appropriations for FY 1990 and 1991 for: (1) the defense agencies for procurement; (2) the Defense Inspector General; and (3) the chemical demilitarization program (the destruction of lethal chemical weapons in accordance with the Department of Defense Authorization Act, 1986). Extends through FY 1991 certain authority provided to the Secretary of Defense in connection with the NATO Airborne Warning and Control System program. Title II: Research, Development, Test, and Evaluation - Authorizes appropriations for FY 1990 and 1991 for the armed forces, the defense agencies, the Deputy Director of Defense Research and Engineering, and the Director of Operational Test and Evaluation for research, development, test, and evaluation. Title III: Operation and Maintenance - Authorizes appropriations for FY 1990 and 1991 for operation and maintenance for the Army, the Navy, the Marine Corps, the Air Force, the defense agencies, the reserve components of the armed forces, the National Guard, the National Board for the Promotion of Rifle Practice, the Defense Inspector General, the Court of Military Appeals, environmental restoration, the Goodwill Games (for FY 1990 only), and for humanitarian assistance. Authorizes appropriations for FY 1990 and 1991 for working capital funds for the armed forces and the defense agencies. Authorizes appropriations for FY 1990 and 1991 for the Department of Defense Base Closure Account. Title IV: Personnel Authorizations for Fiscal Years 1990 and 1991 - Part A: Active Forces - Authorizes end strengths for active-duty forces for FY 1990 and 1991. Part B: Reserve Forces - Authorizes end strengths for reserve components of the armed forces for FY 1990 and 1991. Authorizes end strength reductions for the Selected Reserve components of the armed forces for each such fiscal year. Authorizes increases for each such fiscal year in the number of certain personnel authorized to be on active duty in support of the reserve components. Part C: Military Training Student Loads - Authorizes the average military training student loads for FY 1990 and 1991. Provides for the adjustment of such student loads consistent with manpower strengths authorized under this Act. Title V: General Provisions - Repeals the following: (1) the current Federal requirement of a separate budget request for the procurement of equipment for the reserve components of the armed forces; (2) the requirement of a separate authorization of civilian personnel of the Department of Defense (DOD) by end strength; (3) the prohibition on the use of certain personnel management constraints concerning DOD civilian personnel; (4) the procurement requirement and limitation of funds for the Heavy Expanded Mobility Tactical Truck; (5) the limitation of funds for the Rankine engine; (6) the limitation on the use of defense operation and maintenance funds for the purchase of investment items; and (7) the requirement for reductions in, and the permanent ceiling on, employees in headquarters and nonmanagement headquarters activities and support activities. Title VI: National Defense Stockpile - Amends the Strategic and Critical Materials Stock Piling Act to repeal current law prohibiting a disposal from the National Defense Stockpile (NDS) unless the disposal would result in an unobligated balance in the National Defense Stockpile Transaction Fund in excess of $100,000,000. Authorizes the President to provide for the rotation of any material in the NDS when necessary to prevent technological obsolescence. Allows the President to replace such obsolete material with a more suitable material. Removes the requirement that disposal of materials in the NDS shall be made for domestic consumption. Authorizes the National Defense Stockpile Manager to effect specified changes in the quantities of materials to be stockpiled in the NDS under the Strategic and Critical Materials Stock Piling Act. Authorizes the President to dispose of specified quantities of materials currently held in the NDS, to the extent that such quantities have been determined to be excess to requirements for national defense. Authorizes the National Defense Stockpile Manager, if the President determines it to be necessary to meet threats to the national defense, to obligate specified amounts from the Fund to acquire, refine, or process strategic and critical materials needed to meet established requirements for the NDS on an accelerated basis.
United States · United States Congress · 24 May 1989
Cooperative Organ Transplant Contributions Act of 1989 - Amends the Internal Revenue Code to allow taxpayers to designate on their income tax returns that any portion of their income tax refund or any cash donation included with the return be paid to the National Organ Transplant Trust Fund. Establishes in the Treasury the National Organ Transplant Trust Fund to receive amounts designated on tax returns and any other cash contributions. Directs each State to establish a program through which Fund monies will be used to provide assistance in paying for organ transplantation procedures and immunosuppressive drugs for individuals who meet certain financial need requirements and who have a medical condition for which a transplant procedure is reasonably medically necessary. Prescribes conditions to govern Fund administration. Permits payment of Fund monies to a State only if the Secretary of Health and Human Services certifies that the State is properly carrying out its program and has fully accounted for previously received monies. Requires the State's chief health officer to place monies received from the Fund into a separate interest-bearing account, to be disbursed only to eligible individuals. Limits the ways in which States may use Fund monies. Requires each State to submit an annual report concerning its organ transplant program.
United States · United States Congress · 24 May 1989
Foreign Subsidiary Tax Equity Act - Amends the Internal Revenue Code to include as taxable income of U.S. shareholders in controlled foreign corporations the foreign base company manufacturing related income attributable to manufacturing operations in a tax holiday (tax haven) plant or in a runaway plant.
United States · United States Congress · 24 May 1989
Amends the Internal Revenue Code to include sewer charges within the definition of "real property taxes" for purposes of the income tax deduction for State and local taxes.
United States · United States Congress · 23 May 1989
Amends the Tariff Act of 1930 to authorize appropriations for FY 1990 for the United States International Trade Commission. Amends the Customs Procedural Reform and Simplification Act of 1978 to authorize appropriations for FY 1990 for the United States Customs Service for: (1) noncommercial and commercial operations; and (2) the air interdiction program. Amends the Trade Act of 1974 to authorize appropriations for the Office of the United States Trade Representative for FY 1990, out of which only a specified amount may be used for entertainment and representation expenses. Declares that the Commissioner of Customs shall be appointed by the President, by and with the advice and consent of the Senate. Amends the Tariff Act of 1930 to require the Commissioner to transmit to the Congress a report on: (1) the value of the on-hand inventory of seized property (under the forfeiture provisions of such Act) as of the last day of the previous fiscal year; and (2) the sources of gross receipts of, and gross disbursements from, the Customs Forfeiture Fund during the previous fiscal year. Authorizes appropriations. Requires the appropriate customs officer to publish for at least three successive weeks, notice of the seizure of monetary instruments and the intention to forfeit and sell them. Requires the Commissioner to report to the Congress on the total dollar value of uncontested seizures of monetary instruments valued over $100,000 which have not been deposited into the Fund within 120 days of seizure. Authorizes the Secretary of the Treasury to transfer forfeited property, including non-jet aircraft, to the Civil Air Patrol.
United States · United States Congress · 23 May 1989
Repeals provisions of the Tax Reform Act of 1986 that establish nondiscrimination requirements for coverage and benefits under certain statutory employee benefit plans. (The consequence is the repeal of section 89 of the Internal Revenue Code.)
United States · United States Congress · 23 May 1989
Department of Justice Appropriation Authorization Act, Fiscal Year 1990 - Title I - Authorizes appropriations for FY 1990 to the Department of Justice (DOJ) for: (1) general administration, salaries, and expenses; (2) the Office of Inspector General; (3) the United States Parole Commission; (4) general legal activities; (5) the Antitrust Division; (6) the Foreign Claims Settlement Commission of the United States; (7) the United States Attorneys; (8) the United States Marshals Service; (9) the support of United States prisoners in non-Federal institutions; (10) fees and expenses of witnesses; (11) the Community Relations Service; (12) the United States Trustee System Fund; (13) the Assets Forfeiture Fund; (14) organized crime drug enforcement; (15) the Federal Bureau of Investigation (FBI); (16) the Drug Enforcement Administration (DEA); (17) the Immigration and Naturalization Service (INS); and (18) the Federal Prison System. Allows up to $75,000 of the funds authorized to the Department to be made available for official reception and representation expenses. Authorizes the Attorney General to transfer a specified percent of any appropriation made to any other such appropriation. Title II - Provides general authorization for: (1) travel expenses; (2) construction of new law enforcement facilities; (3) specified contracts or cooperative agreements for care of persons held under legal authority; (4) purchasing and leasing motor vehicles; (5) purchasing and leasing firearms and ammunition; (6) leasing surveillance sites; (7) the acquisition, maintenance, and operation of aircraft; (8) miscellaneous and emergency expenses; (9) official reception and representation expenses; (10) meetings; (11) drug education programs; (12) training of foreign law enforcement personnel; (13) services of experts and consultants; (14) services of interpreters and translators; (15) the payment of rewards; (16) insurance; and (17) benefits for employees serving overseas. Provides guidelines for the use of appropriations by the Attorney General, including those for: (1) the FBI; (2) the DEA; (3) the INS; (4) the Bureau of Prisons; and (5) the United States Marshals Service. Provides guidelines with respect to the authorizations and exemptions which may be utilized for undercover operations conducted by the FBI, the DEA, the INS, and the U.S. Marshals Service. Allows the FBI to establish and collect fees for the processing of fingerprint cards for purposes of licensing, employment (other than in the criminal justice system), and personnel checks for contractors with access to national security information. Title III - Authorizes the Attorney General to make payments for assistance to individuals under the Refugee Education Assistance Act of 1980. Amends the Immigration and Nationality Act of 1952 to authorize INS agents and officers to carry firearms and perform specified law enforcement duties. Authorizes appropriations for the Federal Prison Industries, Incorporated. Authorizes the Attorney General to host the annual meeting of the General Assembly of INTERPOL and to periodically sponsor INTERPOL conferences. Authorizes the Foreign Claims Settlement Commission to: (1) hire motor vehicles and purchase insurance for official motor vehicles used abroad; (2) advance funds abroad and to other Government departments and agencies; and (3) employ aliens abroad. Title IV - Makes technical changes to the United States Code.
United States · United States Congress · 23 May 1989
Sets forth the rule for the further consideration of H.R. 2072 (supplemental appropriations and technical corrections) and the consideration of H.R. 2442 (anti-drug programs funding).
United States · United States Congress · 18 May 1989
Amends the Federal Election Campaign Act of 1971 to authorize appropriations for the Federal Election Commission for FY 1990. Amends the Inspector General Act of 1978 to delete the Commission as an agency in which an Office of Inspector General shall be established.
United States · United States Congress · 18 May 1989
Amends the American Folklife Preservation Act to authorize appropriations for the American Folklife Center in the Library of Congress for FY 1990 through 1992.
United States · United States Congress · 18 May 1989
Farm Debt Tax Reform Act of 1989 - Amends the Internal Revenue Code to exclude from gross income up to $350,000 (lifetime total) of capital gain from the transfer of property in complete or partial satisfaction of qualified farm indebtedness of a taxpayer: (1) whose modified gross income is below the national median adjusted gross income median; (2) whose gross receipts for six of the preceding ten years are at least 50 percent attributable to farming; and (3) whose equity in all property held after the transfer in question is less than the greater of $25,000 or 150 percent of income tax liability. Applies a comparable exclusion with respect to the discharge of qualified farm indebtedness of solvent farmers who meet these requirements and whose indebtedness both before and after the relevant transfer equals at least 70 percent or more of equity. Permits both tax exclusions retroactively with respect to taxable years 1987 and thereafter.