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Bill· HRH.R. 2235 (100th)referred
United States · United States Congress · 30 April 1987
Amends Internal Revenue Code provisions governing the retail excise tax imposed on heavy trucks and trailers. Exempts truck trailers and semitrailers from the application of presumptive sales price rules relating to: (1) long-term leases treated as retail sales; and (2) instances when the excise tax is paid by a manufacturer, producer, or importer.
Bill· HJRESH.J.Res. 263 (100th)referred
United States · United States Congress · 30 April 1987
Makes appropriations for FY 1987 for assistance to the Polish independent trade union organization NSZZ "Solidarnosc."
Bill· HRH.R. 2202 (100th)open
United States · United States Congress · 29 April 1987
Amends the Internal Revenue Code with respect to cargo that has entered the United States and on which the importer has paid the harbor maintenance (port) tax. Prohibits the imposition of tax with respect to any subsequent loading or unloading of the same cargo if: (1) the shipper is the same at the time of entry and at the time of the subsequent loading or unloading; and (2) the subsequent activity is in connection with the continuous transportation of the cargo to its ultimate U.S. destination.
Bill· HRH.R. 2224 (100th)open
United States · United States Congress · 29 April 1987
Panama Canal Commission Authorization Act, Fiscal Year 1988 - Authorizes funds to be appropriated from the Panama Canal Commission Fund to the Panama Canal Commission for FY 1988 for operating expenses including expenses for: (1) the hire of passenger motor vehicles and aircraft; (2) the purchase of passenger motor vehicles; (3) official receptions and representation expenses; (4) expert and consultant services; (5) a residence for the Administrator of the Commission; (6) uniforms; (7) employee recreation and community projects; and (8) the operation of guide services. Specifies a maximum amount of funds which may be used for capital outlays. Authorizes additional appropriations for salary increases, retirement and employee benefits, payments to Panama, and increased fuel costs. Amends the Panama Canal Act of 1979 to authorize the Panama Canal Commission to purchase additional types of insurance. Authorizes the Commission to negotiate and enter into contracts for the lease of, and for improvements to, real property in the United States for use as office space. Authorizes compensation for members of the Panama Canal Commission Supervisory Board while on official Commission business as authorized by the chairman. Limits to $50,000 the amount the Commission may pay on any claim.
Bill· HRH.R. 2215 (100th)open
United States · United States Congress · 29 April 1987
Amends the Internal Revenue Code to revise the definition of "wages" for purposes of determining the amount of the targeted jobs credit against income tax. Excludes from the wages applicable to such credit any amount paid by an employer to an employee for services performed during the period of a strike or lockout when such employee's principal place of employment is the affected plant or facility.
Bill· HRH.R. 2198 (100th)referred
United States · United States Congress · 29 April 1987
Energy Security Tax Act of 1987 - Amends the Internal Revenue Code to impose an excise tax on the first sale within the United States of imports of: (1) crude oil; (2) refined petroleum products; and (3) petrochemical feedstocks or other derivatives. Sets the rate of such tax as the difference between $24 per barrel ($26.50 for petroleum and petrochemical products) and the most recently published average price of a barrel of internationally traded oil, as determined by the Secretary of the Treasury in accordance with a specified formula. Permits an income tax deduction for oil import tax payments. Repeals the windfall profit tax on domestic crude oil.
Bill· HRH.R. 2214 (100th)referred
United States · United States Congress · 29 April 1987
Amends the Internal Revenue Code to permit an individual taxpayer an income tax deduction for travel, food, lodging, and transportation expenses paid or incurred in connection with the taxpayer's performance of services as a member of the armed forces reserves or the National Guard. Excludes the taxpayer's meal and entertainment expenses in such a context from deductibility limitations.
Bill· SS. 1099 (100th)open
United States · United States Congress · 28 April 1987
Equity in Interstate Competition Act of 1987 - Empowers any State and the District of Columbia to require a person to collect a State sales tax imposed with respect to the sale of tangible personal property if: (1) the destination of sale is in such State; and (2) such person engages in regular or systematic soliciting of sales in such State and has, within a specified one-year period, gross receipts from the sale of such property that exceed either $500,000 within the State or $12,500,000 nationally. Sets forth certain requirements that will qualify certain local sales taxes for treatment as State sales taxes. Prohibits a State from requiring any person who collects a State sales tax to make an accounting for the receipts of such tax on the basis of the geographical location at which the taxable transaction occurs. Limits the authority of the State to require a taxpayer to: (1) file more than four tax returns reporting the amount of such tax collected or required to be collected in any one-year period; or (2) file a return and remit the receipts of such tax more frequently than once in a calendar quarter, or before the expiration of the 20-day period beginning on the last day of the period for which such return is required to be filed. Provides that any person required by a State to collect a State sales tax shall be subject to the laws of that State relating to such tax.
Bill· HRH.R. 2190 (100th)open
United States · United States Congress · 28 April 1987
IRS Administrative Reform and Taxpayer Protection Act of 1987 - Amends the Internal Revenue Code (IRC) to authorize the Secretary of the Treasury (Secretary) to enter into binding agreements with taxpayers under which tax liability may be paid in installments when the Secretary determines that such an agreement will facilitate the collection of the liability. Permits such an agreement with any individual: (1) whose tax liability is $20,000 or less; and (2) who has not been delinquent in installment tax payments under similar agreements during a specified period. Permits the Secretary, after proper notice and a hearing, to modify or annul such an agreement upon the finding that the financial condition of the affected taxpayer has significantly changed. Makes the entire amount of unpaid tax due and payable upon the Secretary's notice and demand when an installment is not timely paid. Specifies information that must be incorporated in a notice of lien for taxes, including possible alternative actions to prevent a lien and the appropriate appeals procedures. Requires that such notice be preceded by the Secretary's written offer to enter into an agreement with the taxpayer, if qualified, permitting installment payments of the unpaid tax. Prohibits the filing of a notice of lien unless the Secretary first obtains a court order from the appropriate Federal district court specifically authorizing such lien. Extends from ten to 30 days the period between the required notice to a person who neglects or refuses to pay tax liability and a levy on such person's salary, wages, or other property. Specifies information that must be incorporated in such notice, including possible alternative actions and the appropriate appeals procedures. Adds to the circumstances triggering termination of such a levy: (1) an agreement between the taxpayer and the Secretary for payment of the liability; and (2) the Secretary's determination that the taxpayer's financial condition precludes enforceability of the liability. Requires that any levy be preceded by the Secretary's written offer to enter into an agreement with the taxpayer, if qualified, permitting installment payments of the unpaid tax. Prohibits a levy on any property unless the Secretary first obtains a court order from the appropriate Federal district court specifically authorizing such levy. Revises the list of property exempt from levy to increase the exempt amount permitted for certain personal effects, the property of a business, and wages. Prohibits a levy on any property when levy and sales expenses exceed either the liability for which the levy is made or the fair market value of the levied property. Provides an express exemption from levy, except under limited circumstances specified in this Act, for the taxpayer's principal residence, a motor vehicle used by the taxpayer as the primary means of transportation to work, and certain tangible property necessary for the taxpayer's business. Sets forth situations in which the Secretary must release a levy. Amends the Fair Debt Collection Practices Act to apply its provisions to officers and employees of the Internal Revenue Service (IRS). Amends the IRC to make it a criminal offense for any Federal officer or employee acting in connection with any U.S. revenue law to create or maintain a list containing the name of a taxpayer whose tax return is to be audited solely because of information relating to such taxpayer's compliance with internal revenue laws in a preceding taxable year. Permits the Secretary, after obtaining a court order from a Federal court, to authorize a uniformed local law enforcement officer to act as an armed escort to accompany a Federal officer or employee collecting tax from a taxpayer if the Secretary reasonably believes that: (1) the taxpayer's income is derived from unlawful activity; or (2) the taxpayer will forcibly resist the tax collection. Declares that the United States shall be bound by any written assessment-related information, advice, or interpretation provided to a taxpayer by any IRS officer or employee acting in an official capacity unless such information is: (1) based on erroneous data provided by a taxpayer; or (2) intentionally fraudulent. Requires the full abatement of any penalty or interest imposed on any deficiency completely attributable to erroneous advice given to a taxpayer by an IRS officer or employee. Prohibits the Secretary from imposing or assessing any addition to tax, additional amount, or penalty against a taxpayer with respect to any matter disputed by such taxpayer until the matter is determined or is no longer appealable. Requires any IRS interviewer, before meeting with a taxpayer, to advise the taxpayer of certain rights and procedures applicable to the interview, including notice that: (1) the taxpayer has a right to remain silent; (2) any statement the taxpayer makes may be used against him or her; (3) the taxpayer has the right to the presence of an attorney, accountant, or income tax return preparer; (4) the taxpayer may record the meeting or request a transcript of a recording made by the interviewer; and (5) the IRS is bound only by written statements. Permits a waiver of taxpayer rights if knowingly, voluntarily, and intelligently made. Prohibits evaluations of IRS personnel based on revenue collected from taxpayers as a result of audits or investigations involving such personnel. Prohibits the Secretary from requiring IRS personnel to meet any revenue collection quotas. Amends the IRC to prescribe criminal penalties for: (1) any investigation or surveillance by an officer or employee of the United States in connection with Federal revenue laws that inquires into the beliefs, associations, or activities of any individual or organization; or (2) the maintenance of any records containing information derived from such an investigation. Directs the Secretary to provide, upon a taxpayer's request, a copy of any information in the IRS master files concerning such taxpayer. Permits a reasonable fee to be charged for such service. Mandates that the Comptroller General (Comptroller) audit, at least biennially, agencies to which the IRS makes tax returns available to determine whether the safeguards and procedures being used ensure the confidentiality of such returns. (Current law authorizes, but does not require, such audits.) Directs the Comptroller to notify a taxpayer in the event that the confidentiality of such taxpayer's return has not been ensured. Prohibits the Secretary from contracting with private persons for the processing of any tax returns. Creates a civil cause of action for damages in Federal district court against the United States for any person: (1) against whom a tax lien or levy has been wrongfully imposed; (2) aggrieved by a violation of any regulation, agreement, or provision relating to matters of tax administration and procedure; or (3) who is physically injured by IRS personnel collecting revenue. Places upon the IRS the burden of proof on all issues in all administrative and judicial proceedings between the IRS and a taxpayer, except in cases when the taxpayer has exclusive control over certain evidence. Requires that reasonable court costs, including up to $25,000 for attorney fees, be awarded to the prevailing party in certain tax-related cases in which the United States is a party if the U.S. position in the proceeding is not clearly and convincingly correct. Repeals an IRC provision that authorizes payments to individuals who provide information that leads to the detection and prosecution of persons guilty of violating the internal revenue laws. Directs the Secretary to deposit in the U.S. general revenue fund all interest and penalty payments, additions to tax, and other amounts collected. Establishes within the IRS the Office of the Ombudsman, to be headed by the Taxpayer Ombudsman. Sets forth the duties and powers of the Taxpayer Ombudsman. Authorizes the Ombudsman, upon taxpayer application, to issue a Taxpayer Assistance Order if the Ombudsman determines that: (1) the taxpayer is suffering or is about to suffer from an unusual or irreparable loss as a result of the manner in which the internal revenue laws are being administered by the Secretary; and (2) the Secretary has failed to carry out duties or has violated any provision of law. Allows the terms of a Taxpayer Assistance Order to require the Secretary to release property of the taxpayer levied upon or to cease or refrain from certain actions. Requires the Secretary to obey any Taxpayer Assistance Order issued by the Ombudsman. Establishes within the IRS the Office of Investigative Counsel. Sets forth criteria to govern the appointment, term, and removal of the Investigative Counsel (Counsel). Requires such Counsel to: (1) receive, investigate, and take appropriate action relating to certain allegations concerning IRS personnel practices and other activities of IRS employees; (2) represent, upon request, IRS whistleblowers; and (3) review and, when appropriate, file objections to the implementation of, certain rules and regulations issued by the Director of the Office of Personnel Management. Authorizes the Counsel, among other things, to: (1) conduct independent investigations for certain purposes; (2) issue subpoenas and grant immunity; (3) prescribe rules and regulations; and (4) appear in certain adjudicative proceedings, including actions before the Merit Systems Protection Board (Board) in cases involving an IRS employee, with the consent of such employee. Permits the Counsel to obtain judicial review in U.S. district court of orders generated from such Board actions with respect to which the Counsel is a party. Prohibits the Counsel from issuing advisory opinions. Details the procedures to govern the receipt and treatment of disclosures by IRS employees, including requirements with respect to: (1) the confidentiality of the whistleblower's identity; (2) time limits applicable to various phases of the review process; (3) actions and reports of the Commissioner of Internal Revenue in the event the Counsel makes a positive determination regarding an allegation; (4) negative determinations by the Counsel with respect to an allegation; (5) cases involving intelligence information; and (6) public access to information about investigated matters. Authorizes the Counsel or an IRS employee to request the Board to order a stay in certain personnel actions involving IRS employees upon a claim that there are reasonable grounds for believing that the personnel action occurred, or will occur, as a result of a prohibited personnel practice. Details procedures concerning the granting of such stays and their effect on certain related proceedings begun during their pendency. Directs the Counsel to petition the Board for corrective action if, during the time of such stay, the IRS has not acted with respect to the prohibited personnel practice justifying the stay. Sets forth procedural rules to govern such petitions. Requires the Counsel to report to the Commissioner and to the Attorney General when investigations lead to a determination that there is reasonable cause to believe that an IRS employee has engaged in a criminal violation. Directs the Counsel to report to the Commissioner any violation that is neither a criminal offense nor a prohibited personnel practice. Authorizes the Counsel to initiate disciplinary action against any IRS employee who commits prohibited acts or fails to comply with a Board order. Describes the rights of an employee subject to such complaint, including the right to: (1) representation by an attorney; (2) a Board hearing; and (3) a written decision, with reasons. Permits a final Board disciplinary order to impose any combination of: (1) removal; (2) a reduction in grade; (3) debarment from Federal employment for up to five years; (4) suspension; (5) a reprimand; and (6) a civil penalty of up to $1,000. Prohibits administrative appeal of such disciplinary orders. Permits their appeal in the appropriate U.S. court of appeals. Provides for Counsel referral of certain discrimination complaints to the Equal Employment Opportunity Commission. Authorizes the Counsel to investigate certain political and other activities of IRS employees. Describes actions to be taken in such cases. Requires the Counsel to submit to the Congress an annual report concerning the activities of the Office of Investigative Counsel and containing specified information and recommendations.
Bill· HRH.R. 2183 (100th)open
United States · United States Congress · 28 April 1987
Rural Letter Carriers Tax Simplification Act - Provides that, for taxable years beginning after 1986, rural mail carriers are permitted to compute the amount of the income tax deduction for use of their automobiles in performance of mail services: (1) by using a standard mileage rate for all miles of such use equal to 150 percent of the basic standard rate; or (2) without applying the limitation on deductions generally applicable in cases when the business use of the automobile accounts for 50 percent, or less, of its use. Prohibits the use of 150 percent of the basic standard mileage rate in determining the allowable deduction if the taxpayer claims an investment tax credit or depreciation deduction for such automobile.
Bill· HRH.R. 2188 (100th)referred
United States · United States Congress · 28 April 1987
Truth in Solicitation and Receipt of Charitable Contributions Act of 1987 - Amends the Internal Revenue Code to impose a penalty tax on one half of the gross revenue of a public-soliciting charity to the extent that such revenue remains undistributed for charitable expenditures at the end of the first succeeding taxable year. Defers taxation of an organization until the fourth year of its existence, thus exempting from the tax any organization that exists for three years or less. Sets the rate of such tax at 15 percent of the amount of such undistributed revenue. Provides that any remaining funds still undistributed after a 90-day correction period shall be taxed at a rate of 100 percent. Establishes a criminal penalty of not more than $5,000, imprisonment for not more than one year, or both, for willful acts of an officer or employee of a charitable organization that result in the liability of such organization for taxation because of its failure to distribute revenue. Requires anyone who solicits a charitable contribution by mail to include with such a solicitation: (1) the name and principal business address of the person making the solicitation; (2) the purpose of the solicitation and the intended use of the contribution solicited; (3) the estimated portion of all contributions to be used for the charitable purpose during the 12-month period following the solicitation; and (4) the portion of all contributions used for such charitable purpose during the four complete calendar quarters immediately preceding the solicitation. Sets forth requirements relating to the presentation of such information.
Bill· HRH.R. 2184 (100th)referred
United States · United States Congress · 28 April 1987
Requires the Secretary of the Interior's review and approval of any tax ordinance proposed by an Indian tribe which would be imposed upon nontribal persons on an Indian reservation. Prohibits the Secretary from approving any such ordinance for two years after enactment of this Act. Directs the President to appoint a commission to review the economic impact of tribal taxes upon Indian reservations and to report to the Congress within one year after enactment of this Act.
Resolution· HRESH.Res. 152 (100th)passed
United States · United States Congress · 28 April 1987
Sets forth the rule for the consideration of H.R. 1748 (armed forces funding).
Bill· HRH.R. 2169 (100th)open
United States · United States Congress · 27 April 1987
National Defense Authorization Act for Fiscal Year 1988 - Division A: Department of Defense Authorizations - Department of Defense Authorization Act, 1988 - Title I: Procurement - Authorizes appropriations to the Army for FY 1988 for the procurement of aircraft, missiles, weapons and tracked combat vehicles, ammunition, and for other procurement. Authorizes the Secretary of the Army to enter into multiyear contracts for the procurement of specified equipment, provided the cost is no more than 88 percent of the cost of such procurement through annual contracts. Authorizes appropriations for FY 1988 for Marine Corps procurement and for Navy procurement of aircraft, weapons, shipbuilding and conversion, and for other procurement of the Navy. Prohibits multiyear procurements of certain missile programs by the Secretary of the Navy. Authorizes appropriations for the Air Force for FY 1988 for the procurement of aircraft and missiles and for other procurement. Authorizes appropriations for the defense agencies for FY 1988. Authorizes appropriations for procurement of aircraft, vehicles, and communications and other miscellaneous equipment for the reserve components of the armed forces for FY 1988. Authorizes additional appropriations and sets forth FY 1988 limitations on obligations for unbudgeted items of such reserve components. Authorizes appropriations for FY 1988 for the destruction of lethal chemical agents and munitions in accordance with the Department of Defense Authorization Act, 1986. Extends through FY 1988 certain authority provided to the Secretary of Defense in connection with the NATO Airborne Warning and Control System. Authorizes the Secretary of Defense or the Secretary of the Army to take specified action on, or place certain obligation limitations upon, specified Army procurement programs for FY 1988. Sets forth certain procurement limitations on specified Navy aircraft programs. Transfers funds originally appropriated for the terminated Air Force T-46 program to naval aircraft procurement. Transfers certain other Air Force funds, sets forth certain limitations, and requires certain reports from the Secretary of the Air Force concerning specified Air Force programs. Directs the Secretary of Defense: (1) by January 1, 1988, to issue an environmental impact statement concerning the chemical stockpile demilitarization program; (2) by February 1, 1988, to decide how to carry out such program; (3) by March 15, 1988, to submit to certain congressional committees a revised concept plan for the program; and (4) to conduct an ongoing surveillance and assessment program of the stockpile. Directs the Secretary to provide for an assessment of the ability of the B-1B aircraft to penetrate air defenses of potential enemies. Directs the Secretary to appoint a panel of experts from the private sector to conduct such assessment. Outlines topics to be considered by such panel as part of the assessment, and requires the Secretary to periodically report to the Senate and House Armed Services Committees on the panel's assessment. Earmarks specified FY 1988 Air Force funds for use by the panel in conducting such assessment. Title II: Research, Development, Test, and Evaluation - Part A: Authorizations and Program Limitations - Authorizes appropriations for FY 1988 and 1989 for the armed forces for research, development, test, and evaluation. Sets forth specified funding limitations for certain programs of the Army and the Navy, and requires certain studies and reports. Establishes an Advanced Submarine Technology Program to be carried out by the Secretary of Defense through the Director of the Defense Advanced Research Projects Agency. Requires certain reports from the Secretary of Defense concerning such program. Earmarks specified funds for such program. Sets forth funding limitations and requires certain independent studies concerning specified submarine programs. Sets forth funding limitations concerning specified systems and components of the Strategic Defense Initiative (SDI) program. Sets forth funding and enhancement limitations and requires quarterly status reports in relation to the B-1B Bomber program. Requires an evaluation of the flight test program of such aircraft by the Director of Operational Test and Evaluation of DOD. Outlines funding limitations for various research, development, test, and evaluation programs of the defense agencies. Prohibits funding for the Advanced Tactical Fighter aircraft until the Secretary certifies that it will satisfy Navy requirements for aircraft carrier catapults and arresting gear. Limits funds and outlines other requirements concerning the electronic warfare programs, including congressional reporting requirements. Provides that, in this Act, the Congress continues the program of Conventional Defense Initiatives to emphasize the improvement of conventional weapons of the armed forces and to enhance cooperation with other member nations of NATO as well as other major non-NATO allies. Earmarks specified funds for each branch of the armed forces for: (1) technology base programs; and (2) conventional defense initiative programs. Prohibits the Secretary of the Navy, during FY 1988, from testing electromagnetic pulse in the Chesapeake Bay area in connection with a specified program. Part B: Strategic Defense Initiative - Specifies the funding level for the Strategic Defense Initiative (SDI) program. Directs the Secretary of Defense to submit specified congressional reports concerning such program. Prohibits any funds appropriated to DOD from being used to develop, test, or deploy an antiballistic missile (ABM) system or component which is sea-based, air-based, space-based, or mobile land-based. Removes such limitations upon certain certifications to the Congress by the President. Part C: Advanced Anti-Tactical Ballistic Missile Projects - Earmarks specified funds for certain demonstration projects under the SDI program relating to anti-tactical ballistic missile systems. Part D: Miscellaneous - Earmarks specified funds for cooperative medical research to be administered jointly by the Secretary of Defense and the Administrator of Veterans Affairs. Authorizes the Secretary of the Air Force to contract with the Massachusetts Institute of Technology for a modernization and expansion project at the Lincoln Laboratory complex at Hanscom Air Force Base, Massachusetts. Outlines project cost, duration, and other administrative provisions concerning such project. Earmarks specified funds for cooperative research and development projects with major non-NATO allies. Title III: Operation and Maintenance - Authorizes appropriations for operation and maintenance funds for the armed forces, the defense agencies, the National Guard, the reserve components, the National Board for the Promotion of Rifle Practice, defense claims, the Court of Military Appeals, environmental restoration, and military health care. Authorizes additional appropriations for unbudgeted increases in fuel costs and for unbudgeted increases as the result of inflation. Limits the obligation of funds under this provision. Limits the use of such funds for the purchase of investment items. Authorizes appropriations for FY 1988 and 1989 for working capital funds for the armed forces. Requires the Secretary of Defense to ensure that U.S. wines are given equitable treatment when selling alcoholic beverage products in a U.S. military installation outside the United States. Requires certain reports from the Secretary to establish uniform pricing policies for merchandise authorized to be sold at commissaries on a foreign U.S. military installation. Earmarks specified funds and provides civilian personnel strengths for Army depot maintenance functions. Prohibits the managing of civilian personnel by end strengths. Eliminates the requirement that civilian personnel end strengths be authorized by law. Requires a certain report from the Secretary of Defense to the Congress concerning the operating and support costs of major weapons systems. Sets forth a funding limitation and requires a specified study on dual source maintenance for F-15 aircraft. Requires a report on the results of such study. Directs the Secretary of Defense to report to the Armed Services Committees on efforts to measure military readiness and relate such measurement to the budget process. Extends through FY 1988 the authorization for the transportation of relief supplies to Afghan refugees under the Department of Defense Authorization Act, 1986. Extends through FY 1989 the authorization for the transportation of relief supplies to certain third-world countries under the Department of Defense Authorization Act, 1985. Repeals a specified provision of Federal law requiring that reimbursement of incidental expenses incurred while providing certain voluntary services for the benefit of the armed forces shall be made only from nonappropriated funds. Authorizes the Secretary of the military department concerned to provide free shuttle service for military members and their families to military installations determined by such Secretary to be located in remote areas. Title IV: Personnel Authorizations - Part A: Active Forces - Authorizes end strengths for active-duty forces as of September 30, 1988. Delays until the end of FY 1990 a required percentage reduction in the number of active-duty officers in the armed forces. Requires the Comptroller General to complete a study regarding the growth in the size of such officer corps, and to report to the Senate and House Armed Services Committees (the defense committees) on such study no later than December 31, 1987. Reduces certain amounts authorized for military personnel for FY 1988 due to certain cost savings attributable to reductions in the size of the officer corps. Part B: Reserve Forces - Authorizes end strengths for personnel for the reserve components for FY 1988, providing for certain adjustments to such end strengths. Authorizes end strengths for reserves on active-duty in support of the reserves for FY 1988. Authorizes the Secretary of Defense to vary such end strengths for such support forces by not more than five percent. Increases the number of members in certain military grades authorized to be on active duty in support of the reserves. Part C: Military Training Student Loads - Authorizes the average military training student loads for FY 1988, together with permissible adjustments to such loads. Title V: Military Personnel - Extends through FY 1989 the authority to make temporary promotions of certain Navy lieutenants. Extends through FY 1989 certain reserve officer management programs. Extends through FY 1990 the authority for the enlistment of single parents in the reserves. Authorizes the Commandant of the Judge Advocate General's School of the Army to confer the degree of master of laws in military law under appropriate circumstances. Requires the withholding of State and local income taxes for National Guard and reserve drill pay. Provides a one-year delay (until the end of FY 1989) in the requirement that a certain minimum percentage of Air Force enlistees must be women. Prohibits certain interagency fund transfers within DOD. Directs the Secretary of Transportation to report to the Congress a plan to enable the Coast Guard to meet 95 percent of its wartime mobilization requirements by September 30, 1988. Requires such report to be submitted no later than 60 days after the enactment of this Act. 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 three percent increase in basic pay, basic allowance for quarters, and basic allowance for subsistence, as well as a three percent increase in cadet and midshipman pay, all effective as of January 1, 1988. Part B: Travel and Transportation - Amends Federal military pay provisions to authorize the payment of a transportation allowance for members and their dependents if such member is stationed outside the United States and agrees to extend his or her tour of duty by at least one-half of the original enlistment period. Repeals a specified provision of the Department of Defense Authorization Act, 1987 requiring a congressional certification prior to the implementation of certain amendments allowing the payment of lodging plus per diem expenses for military members, in certain cases. Part C: Bonuses and Special and Incentive Pays - Provides for the payment of special pay to members who are also entitled to basic pay while such member is performing sea duty, at specified rates. Extends through FY 1989 the payment of special pay for aviation officers who continue in the service beyond their duty period. Extends through FY 1992 and through FY 1990, respectively, the enlistment and reenlistment bonuses for the performance of active and reserve duty. Part D: Miscellaneous -Authorizes the withdrawal of certain remarried persons from participation in the Survivor Benefit Plan. Revises Federal provisions concerning occupancy by Coast Guard personnel of substandard family housing units. Authorizes the collection of amounts owed to service relief societies from the final pay of military members. Limits the lump-sum amount authorized to be paid by the Secretary concerned during FY 1988 and 1989 under the Selected Reenlistment Program. Prohibits FY 1988 DOD funds from being used to pay the temporary lodging expenses of certain specified military personnel. Limits the amount that may be spent for reserve unit and individual training during FY 1988. Title VII: Health Care Provisions - Defense Health Care Amendments of 1987 - Part A: Medical Readiness - Authorizes the Secretary concerned to establish and maintain a program to provide financial assistance to persons engaged in health professions training while a member of the reserve forces. Authorizes such Secretary to pay a stipend to physicians and graduate nurses engaging in specialties determined critical to wartime needs, and to baccalaureate students about to engage in such critical specialties upon graduation from accredited institutions. Sets forth provisions concerning such agreements, including the amounts to be paid to each such person and the period required to be served after the provision of such financial assistance. Outlines penalties for the failure to complete any agreed-upon training program or period of duty following such financial assistance, and repeals the prior financial assistance program established under the Department of Defense Authorization Act, 1986. Sets forth funding limitations for such program during FY 1988. Revises provisions of the Armed Forces Health Professions Scholarship Program to allow the Secretary of Defense to require, as part of an agreement under such program, that a person must agree to accept residency training in a skill designated by the Secretary as a critically needed wartime skill. Targets 2500 of the 6000 scholarships to be awarded under such program for critically needed wartime skills. Extends to October 1, 1990, the date for initial appointment under the Education Loan Repayment Program for health professionals who serve in the Selected Reserves. Authorizes constructive credit under each branch of the armed forces and the reserve forces for those entering such service with experience in the health professions. Removes a specified ceiling on the payment of special pay to medical officers serving in the armed forces. Part B: Peacetime Health Care - Limits the per-family payment for catastrophic loss protection for dependents of active-duty personnel under the Civilian Health and Medical Program of the Uniformed Services (CHAMPUS). 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. Directs the Secretary of the Navy to take certain action to ensure the proper representation of health profession personnel in naval officer appointments and end strength increases for the Navy during FY 1988 and 1989. Part C: Health Care Management - Directs the Secretary of Defense to request, in the budget request for each fiscal year, appropriations for the Military Health Care Account for the implementation of CHAMPUS programs. Deletes a specified provision of Federal law describing the military health enrollment system. Directs the Secretary of the Air Force to conduct two projects, beginning during FY 1988 and continuing for not less than two years, designed to demonstrate an alternative military health care delivery system in which the commander of a military medical facility is responsible for all funding and all medical care of the covered beneficiaries of that facility. Outlines other requirements and requires a report to the defense committees concerning such alternate system. Amends the Department of Defense Authorization Act, 1987 to require the Secretary of Defense to develop a methodology to be used in the evaluation of a CHAMPUS reform demonstration project required under such Act. Prohibits the Secretary from obligating or expending any funds for such demonstration project until a new solicitation is issued for the awarding of such project. Outlines additional requirements concerning the solicitation, the demonstration project and the reform initiative. Amends such Act further to: (1) add a certain requirement to the conduct of medical systems information operational tests by vendors of such systems; and (2) extend through FY 1988 the Veterans Administration's decentralized hospital computer program. Prohibits acquisition funding for the Composite Health Care System until the operational testing referred to above is completed. Revises provisions under such Act concerning a reporting requirement on the operational testing of the medical information system. Title VIII: General Provisions - Authorizes the Secretary of Defense to transfer amounts authorized in titles I through III of this Act between DOD authorizations, as necessary, as long as the Secretary promptly notifies the Congress of any such transfer. Amends the Department of Defense Authorization Act, 1987 to include any nonprofit research institution that was an integral part of a historically Black college or university before a specified date among those institutions with which the Department may enter contracts to satisfy a goal for contracts with minorities. Revises a certain limitation pertaining to the contracting-out for short-term naval vessel repair work. Sets forth the rate of progress payments to be made by the Secretary of the Navy for the repair or maintenance of naval vessels. Requires the Secretary of Defense, at the same time that the President's budget is submitted, to submit to the defense committees an unclassified report setting forth the total amount requested in that budget for special access programs of DOD (a program which in any manner conceals the existence or scope of the program). Requires annual notice of and justification for the designation of any special access programs, and authorizes access to such disclosed information by any member of the defense committees. Requires specified reports to the defense committees by the Secretary relating to such special access programs or changes in the criteria used to designate such programs. Establishes within DOD a Conventional Defense Advisory Board which shall examine and survey all aspects of the conventional warfare capabilities of the armed forces and recommend changes for any deficiencies found in such capabilities. Outlines membership requirements for the Board, and requires the Board to report to the Secretary of Defense on March 1 annually on its findings and recommendations. Directs the Secretary of the Army to reactivate Riverbank Army Ammunition Plant, California, no later than September 30, 1988. Directs the Secretary of Defense to require that any payment that would normally be made to a contractor of DOD during the last ten days of September 1988 shall be made no earlier than October 1, 1988. Makes any major non-NATO ally eligible to bid under competitive procedures on any DOD contract for maintenance, repair, and overhaul associated with the European Workload Program. Authorizes such contract to be carried out in the ally's facilities or in facilities in Europe. Division B: Military Construction Authorizations - Military Construction Authorization Act, 1988 - Title I: Army - 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, to carry out construction design activities, and to improve such existing units in specified amounts at specified installations. Authorizes appropriations for fiscal years after FY 1987 for specified 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. Earmarks a specified amount for certain community planning assistance near the Light Infantry Division Post at Ft. Drum, New York. Extends the authorization of appropriations for certain FY 1984, 1985, and 1986 military construction projects. Title II: Navy - Authorizes the Secretary of the Navy 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, to carry out construction design activities, to improve existing units, and to make advances to the Secretary of Transportation to construct defense access roads in specified amounts at specified installations. Authorizes appropriations for fiscal years after FY 1987 for specified military construction, land acquisition, and military housing functions of the Department of the Navy. Limits the total cost of all such projects to amounts authorized in this title. Authorizes the Secretary of the Navy to carry out specified constitution projects and housing improvements for which funds have been appropriated prior to enactment of this Act. Extends the authorization of appropriations for specified FY 1984 and 1986 military construction projects. Title III: Air Force - 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, to carry out construction design activities, and to improve existing units in specified amounts at specified installations. Authorizes the Secretary to make advances to the Secretary of Transportation for the construction of defense access roads at Havre Air Force Station, Montana, in a specified amount. Authorizes appropriations for fiscal years after FY 1987 for military construction, land acquisition, and military family housing functions of the Department of the Air Force. Limits the total cost of such projects to amounts authorized in this title. Authorizes the Secretary to carry out specified military construction projects for which funds have been appropriated prior to enactment of this Act. Extends the authorization of appropriations for certain specified military construction projects. Title IV: Defense Agencies - 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 military family housing and to improve such existing housing in specified amounts at classified locations. Directs the Secretary of Defense to make advances to the Secretary of Transportation for the construction of defense access roads at Brooke Army Medical Center, San Antonio, Texas. Authorizes appropriations for fiscal years beginning after FY 1987 for military construction, land acquisition, and military family housing functions of DOD. Limits the total cost of such projects to amounts authorized in this title. Authorizes the Secretary of Defense to acquire real property and carry out a military construction project at Vandenberg Air Force Base, California. Extends a certain prior-year authorization for the elementary and high school at Florennes, Belgium. Prohibits funds from being obligated or expended during FY 1987 and 1988 for the construction of a medical facility at Brooke Army Medical Center, San Antonio, Texas. Directs the Secretary of Defense, no later than March 1, 1988, to report to the defense committees of the Congress on certain cost estimates in connection with such construction. Repeals a specified provision of the National Defense Authorization Act, 1987 authorizing the Secretary to enter into contracts, in advance of appropriations therefor, for the design and construction of such facility at such location. Title V: North Atlantic Treaty Organization Infrastructure - Authorizes the Secretary of Defense to make limited contributions to the North Atlantic Treaty Organization (NATO) Infrastructure program, and authorizes additional appropriations for fiscal years beginning after FY 1987 for such purpose. Title VI: Guard and Reserve Forces Facilities - Authorizes appropriations for fiscal years beginning after FY 1987 for the costs of acquisition, architectural and engineering services, and construction of facilities for the National Guard and reserve forces. Title VII: General Provisions - Part A: Expiration of Authorizations; Effective Date - Provides that all authorizations contained in 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: Military Construction Program Changes - Authorizes the Secretary of the military department concerned to enter into long-term contracts for the construction of hospital or medical facilities. Extends through FY 1988 the authority to enter into all such authorized long-term contracts. Directs each Secretary entering into such a contract to report to the defense committees by February 15, 1988, concerning such contracts and recommendations as to whether such contract authority should be extended. Authorizes the Secretary concerned to pay meritorious contractor claims that arise under military construction contracts or military family housing contracts, using previously unobligated funds. Increases the per-project limit of guard and reserve minor construction projects for which operation and maintenance funds are authorized to be used. Increases the per-unit threshold limit permissible for family housing improvement projects. Authorizes the Secretary of each military department to enter into a specified number of family housing leasing 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. Increases the per-unit expenditure limit for the rental of family housing in foreign countries. Authorizes the Secretary of Defense to make grants, conclude cooperative agreements, and otherwise act to assist State and local governments and regional organizations in planning community adjustment necessitated by the closure or establishment of military installations, the cancellation of a defense contract or program, or the encroachment of the surrounding community on a military installation. Places specified restrictions (including a maximum funding limitation) on minor military construction projects performed outside the continental United States. Part C: Miscellaneous Provisions - Directs the Secretary of Defense to establish and carry out a pilot program to assist local governments in increasing the amount of affordable family housing available to military personnel. Outlines administrative provisions concerning the implementation of the pilot program, and directs the Secretary to report to the defense committees no later than March 15 of the years 1988 through 1991 with respect to activities carried out under such program. Authorizes appropriations for FY 1988 through 1990, and terminates such program on September 30, 1990. Designates Fort DeRussy, Hawaii, as the primary Armed Forces Recreation Center for the Pacific. Prohibits funds appropriated to DOD from being used to sell, lease, rent, or otherwise dispose of the land constituting Fort DeRussy. Prohibits FY 1988 DOD funds from being used for: (1) diminishing any part of the 474th Tactical Fighter Wing at Nellis Air Force Base, Nevada; (2) the closure or realignment of Mather Air Force Base, California; and (3) relocating the headquarters and other parts of the Joint Tactical Command, Control, and Communications Agency at Fort Monmouth, New Jersey. Prohibits funds appropriated under specified provisions of this Act and the Military Construction Authorization Act, 1987 from being used for strategic homeporting at the Naval Station in Everett, Washington, until specified conditions are met. Prohibits funds available to DOD in FY 1988 from being used to diminish any part of the 5th Fighter Intercepter Squadron at Minot Air Force Base, North Dakota. Prohibits funding for military construction contracts on Guam using nonimmigrant workers. Repeals a provision of the Military Construction Authorization Act, 1987 authorizing plans for the design of a Pentagon Annex. Part D: Real Property Transactions - Directs the Secretary of Defense to enter into a lease with the City and County of San Francisco, California, providing for the use by such City and County of a Public Health Service facility located in the Presidio of San Francisco. Authorizes the Secretary of the Army to sell and replace certain property on the Kapalama Military Reservation, Hawaii. Authorizes the Secretary of the Army to sell to Lawrence Township of Marion County, Indiana, a specified portion of Fort Benjamin Harrison, Indiana. Authorizes the Secretary to transfer to the Administrator of Veterans Affairs certain portions of the Rock Island Arsenal in Rock Island, Illinois, and Fort Sam Houston, Texas, for cemeteries. Directs the Administrator of General Services to transfer to the Secretary of the Navy certain property located near Fort Hamilton, New York, for rehabilitation and use as military family housing. 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 for 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) defense nuclear materials production; (3) environmental restoration and management of defense waste and transportation; (4) verification and control technology; (5) nuclear materials safeguards and security technology development program; (6) security investigations; (7) naval reactors development; and (8) capital equipment not related to construction. Sets forth funding limitations for the research, development, and testing of nuclear-directed energy weapons. Earmarks specified funds for the defense inertial confinement fusion program. Part B: Recurring General Provisions - Prohibits the use of funds appropriated pursuant to this title in excess of the lesser of: (1) 105 percent of the amount authorized for a program; or (2) $10,000,000 over the authorized amount. 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 committees a full and complete statement of the action proposed and 30 days have expired since such statement was submitted. Authorizes the Secretary to carry out any general plant project only if the maximum estimated cost of the project does not exceed $1,200,000. Sets forth procedures for the approval of certain construction 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 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. Outlines other limits related to such funding. Authorizes the Secretary to perform emergency construction planning and design whenever necessary to meet the needs of national defense or to protect property or human life. 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 - Amends the Department of Energy National Security and Military Applications of Nuclear Energy Authorization Act of 1986 to exclude from allowable contractor costs certain costs incurred to provide information to the Congress or a State legislature. Renames the Ernest Orlando Lawrence Livermore National Laboratory at Livermore, California, as the Livermore National Laboratory. Repeals a specified provision of the Department of Energy National Security and Military Applications of Nuclear Energy Authorization Act of 1980 which provides its current designation. Directs the President to conduct a study and formulate a plan for the modernization of the nuclear weapons complex in order to provide the overall size and productive capacity necessary to support national security objectives. Directs the President to report to specified congressional committees concerning such plan no later than February 15, 1988. Provides that the Under Secretary of Defense for Acquisition is to be chairman of the Nuclear Weapons Council. (Currently, the Director of Defense Research and Engineering holds such position.) Establishes the position of Assistant to the Secretary of Defense for Atomic Energy, who shall advise the Secretary of Defense and the Joint Nuclear Weapons Council on nuclear energy and nuclear weapons matters. Expresses the sense of the Congress that the United States should continue a reasonable nuclear test program, so long as the United States relies on nuclear deterrence as an element of national defense strategy. Title II: National Defense Stockpile - Strategic and Critical Materials Stock Piling Amendments of 1987 - Amends the Strategic and Critical Materials Stock Piling Act to provide that it is the intent of the Congress that: (1) the National Defense Stockpile (NDS) be used to serve national defense purposes only; and (2) quantities of materials stockpiled should be sufficient to sustain the United States for at least three years in the event of a war emergency. Requires stockpile requirements to be established by law. Transfers certain stockpiling functions under such Act from the President to the Secretary of Defense. Requires the Secretary to submit to the Congress annually a report on the stockpile requirements. Outlines stockpile matters to be included in each such report. Authorizes the Secretary to enter into an interagency agreement with the head of any other department or agency for the performance of certain stockpiling functions. Provides that appropriations for the requirements of NDS and for deposit to the National Defense Stockpile Transaction Fund shall be made as appropriations to DOD for military functions. Extends the uses of such Fund to cover NDS acquisitions and upgrading. Title III: Civil Defense - Authorizes appropriations for FY 1988 to carry out certain civil defense functions under the Federal Civil Defense Act of 1950. Prohibits any funds made available to the Federal Emergency Management Agency for civil defense assistance to States from being withheld from any State on the basis of such State's failure to participate in a simulated nuclear attack exercise.
Bill· HRH.R. 2170 (100th)referred
United States · United States Congress · 27 April 1987
Establishes the Commission on National Fiscal Priorities to report to the President and the Congress within six months of appointment on: (1) the functions that the national Government is required by the Constitution to perform, such as defense, highways, and international affairs; (2) those functions which have become so firmly established in national appropriations that they cannot be reasonably expected to end, such as welfare, harbors, and national parks; and (3) those other functions of government which the Constitution does not require the national government to provide, such as sewers, city streets, railroads, community development, and local mass transit. Requires the Commission to report within one year of its appointment on recommendations to abolish Federal programs to balance the budget consistent with constitutional requirements. Authorizes appropriations.
Bill· HRH.R. 2160 (100th)open
United States · United States Congress · 23 April 1987
National Bureau of Standards Authorization Act for Fiscal Year 1988 - Authorizes appropriations to the Secretary of Commerce for FY 1988 to carry out the following activities of the National Bureau of Standards (NBS): (1) measurement research and standards; (2) materials science and engineering; (3) engineering measurements and standards; (4) computer science and technology; (5) research support activities; and (6) the Cold Neutron Source Facility. Authorizes specified amounts from such funds for: (1) steel technology; (2) the Center for Building Technology; (3) the Center for Fire Research; and (4) the technical competence fund. Permits transfers of funds among such activities under specified conditions. Prohibits the merger of the Centers for Building Technology and the Center for Fire Research. Authorizes additional appropriations for FY 1988 for: (1) the Office of Productivity, Technology, and Innovation; (2) the patent licensing activities of the National Technical Information Service; (3) the purposes of the Japanese Technical Literature Act of 1986; (4) the Cold Neutron Source Facility; and (5) salary adjustments. Adds to the functions of the Secretary of Commerce, through the National Bureau of Standards, the performance of research to develop standards and test methods to: (1) advance the effective use of computers and related systems and other equipment, procedures, and systems for automatic acquisition, storage, manipulation, display, and transmission of information and its use to control machinery and processes; and (2) protect the information stored, processed, and transmitted by those systems. Requires the Director of NBS to keep specified congressional committees fully and currently informed with regard to all of the activities of NBS. Prohibits NBS from implementing a policy of charging fees to research associates in the absence of express statutory authority to do so. Requires the Director of NBS to justify in writing all proposed changes in fees for currently offered standard reference materials and calibration services, including a description of the anticipated impact of any proposed changes on demand for and anticipated revenues from the materials and services. Requires the Board of Assessment of NBS programs to include, as part of its annual review, an assessment of energy technologies which are expected to require research in metrology to keep NBS abreast of its mission. Requires the Directors of NBS to prepare a plan detailing how NBS will: (1) make small businesses more aware of NBS activities and research; and (2) seek to increase the application by small businesses of NBS research, particularly in manufacturing. Requires such plan to be submitted to specified congressional committees by October 1, 1987. Prohibits any activities or functions of the National Technical Information Service not currently performed by contractors from being contracted out or otherwise transferred from the Federal Government unless such transfer is expressly authorized by statute. Directs the Secretary of Commerce to report recommendations for improvements in the National Technical Information Service (NTIS), and any statutory changes required to make those improvements, to specified congressional committees by December 31, 1987. Establishes within the Department of Commerce a Commerce, Science, and Technology Fellowship Program to provide a select group of employees of the executive branch with the opportunity of learning how the legislative branch and other parts of the executive branch function through work experiences of up to one year. Directs the Secretary of Commerce to report to the Congress within six months after the date of enactment of this Act on the Department's plan for implementing the Program in FY 1988.
Bill· HRH.R. 2161 (100th)open
United States · United States Congress · 23 April 1987
Removes the prohibition on withholding, without the employees' consent, city or county taxes from the pay of a Federal employee who is not a resident of, or whose regular place of Federal employment is not within, the State in which such city or county is located.
Bill· HRH.R. 2123 (100th)open
United States · United States Congress · 22 April 1987
Repeals specified provisions of the Tax Reform Act of 1986 that require partnerships, S corporations, and personal service corporations to adopt certain taxable years. Provides that the Internal Revenue Code shall be applied and administered as if such provisions had not been enacted.
Bill· HRH.R. 2111 (100th)open
United States · United States Congress · 22 April 1987
Amends the Internal Revenue Code to eliminate the retroactive certification of employees for purposes of the income tax credit for certain expenses of work incentive programs. Applies such amendment to credits first claimed after March 11, 1987.
Law· HRH.R. 2112 (100th)enacted
United States · United States Congress · 22 April 1987
Intelligence Authorization Act, Fiscal Year 1988 - Title I: Intelligence Activities - Authorizes appropriations for FY 1988 for intelligence and intelligence-related 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 Permanent Select Committee on Intelligence. 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. Restricts support for military and paramilitary operations in Nicaragua. States that only funds specifically authorized by the Congress in accordance with the National Security Act of 1947 may be obligated or expended for intelligence or intelligence-related activities. Title II: Intelligence Community Staff - Authorizes appropriations for the Intelligence Community Staff for FY 1988. 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. Title IV: Retirement and Death in Service Benefits - Amends the Central Intelligence Agency Retirement Act of 1964 for Certain Employees to provide that certain former spouses of CIA employees are entitled to retirement benefits and survivor annuities. Title V: DOD Intelligence Personnel Improvements - Allows the Secretary of Defense to pay a uniform allowance for civilian employees of the Defense Attache Offices outside the United States. Extends through FY 1988 the Secretary's special authority to terminate the employment of Defense Intelligence Agency employees, military department employees, and civilian intelligence officers. Title VI: Study of Intelligence Personnel Systems - Establishes the Commission on Intelligence Personnel Systems to review and analyze all personnel management and compensation systems affecting civilian intelligence community personnel. Authorizes appropriations for Commission activities for FY 1988. Directs the Commission to report its findings and recommendations to the President and to the Congress.
Bill· HRH.R. 2122 (100th)referred
United States · United States Congress · 22 April 1987
Amends the Internal Revenue Code to exclude from the gross income of an employee, for income tax purposes, any noncommercial transportation service fringe benefit provided by an employer to the employee. Requires that such service be: (1) unavailable on a for hire basis to individuals other than the particular employees; (2) provided in the ordinary course of the employer's business; and (3) provided without substantial additional cost to the employer. Makes such amendment effective as of January 1, 1985.
Resolution· HRESH.Res. 148 (100th)passed
United States · United States Congress · 22 April 1987
Waives points of order against the consideration of H.R. 1827 (supplemental appropriations).
Bill· SS. 1058 (100th)referred
United States · United States Congress · 21 April 1987
Amends the Internal Revenue Code to allow an income tax deduction for interest paid or accrued on indebtedness incurred in the acquisition of a 50 percent or greater ownership interest in a corporation. Limits such deduction to the lesser of: (1) $15,000; or (2) the investment interest paid or accrued during the taxable year.
Bill· SS. 1060 (100th)referred
United States · United States Congress · 21 April 1987
Repeals specified provisions of the Tax Reform Act of 1986 that eliminated the income tax deduction for State and local sales taxes. Provides that the Internal Revenue Code of 1986 shall be applied and administered as if such provisions had not been enacted. Amends the Internal Revenue Code to permit a taxpayer to select an income tax deduction for either: (1) State and local income taxes; or (2) State and local sales taxes.
Bill· SS. 1045 (100th)referred
United States · United States Congress · 21 April 1987
Appropriates additional amounts for FY 1987 for the National Institute on Aging which shall be available for Alzheimer's disease centers and clinical trials testing drugs for use in arresting the progression of, and treating, Alzheimer's disease and related dementias.
Bill· HRH.R. 2104 (100th)referred
United States · United States Congress · 21 April 1987
Amends the Internal Revenue Code to increase the excise tax on cigarettes from: (1) $8 to $16 per thousand for small cigarettes; and (2) $16.80 to $33.60 per thousand for large cigarettes. Imposes a floor stocks tax on small and large cigarettes manufactured in or imported into the United States that are removed before the effective date of the excise tax increase and are held on such date for sale by any person. Sets the amount of such tax to equal the amount of the excise tax increase for the respective cigarette types. Appropriates one-fourth of the revenue raised by such excise taxes to the Federal Hospital Insurance Trust Fund (Medicare). Establishes in the Treasury the Tobacco-Related Disease Research Trust Fund, to be available for the funding of research by the National Institutes of Health. Appropriates to such Trust Fund one-fourth of the revenue raised by such excise taxes.
Resolution· SCONRESS.Con.Res. 49 (100th)open
United States · United States Congress · 15 April 1987
Sets forth the concurrent resolution on the budget for FY 1988 and the appropriate budgetary levels for FY 1989 through 1991. Sets forth the levels and amounts of Federal revenues, budget outlays, and deficits for FY 1988 through 1991 for purposes of determining whether the maximum deficit amounts set forth in the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) have been exceeded. Recommends levels of Federal revenue of $659,900,000,000 for FY 1988, $700,400,000,000 for FY 1989, $764,100,000,000 for FY 1990, and $828,000,000,000 for FY 1991. Sets the amount by which the aggregate levels of Federal revenues should be increased at $0 for FY 1988, $0 for FY 1989, $0 for FY 1990, and $0 for 1991. Designates the following amounts of Federal revenues for Federal Insurance Contributions Act revenues: (1) $59,700,000,000 for FY 1988; (2) $63,900,000,000 for FY 1989; (3) $68,900,000,000 for FY 1990; and $74,300,000,000 for FY 1991. Sets the appropriate levels of total new budget authority at $842,00,000,000 for FY 1988, $889,100,000,000 for FY 1989, $926,000,000,000 for FY 1990, and $985,400,000,000 for FY 1991. States that the appropriate levels of total budget outlays are $804,500,000,000 for FY 1988, $825,100,000,000 for FY 1989, $854,100,000,000 for FY 1990, and $887,300,000,000 for FY 1991. Sets the amount of the deficit at $144,600,000,000 for FY 1988, $122,700,000,000 for FY 1989, $190,000,000,000 for FY 1990, and $59,300,000,000 for FY 1991. States that the appropriate levels of the public debt shall be $2,561,100,000,000 for FY 1988, $2,750,100,000,000 for FY 1989, $2,903,600,000,000 for FY 1990, and $3,025,700,000,000 for FY 1991. States that the amounts by which statutory limits on such debt should be increased are as follows: (1) $207,300,000,000 for FY 1988; (2) $189,000,000,000 for FY 1989; (3) $153,500,000,000 for FY 1990; and (4) $122,100,000,000 for FY 1991. Sets forth the appropriate levels of total Federal credit activity as follows: (1) $29,400,000,000 for new direct loan obligations, $131,100,000,000 for new primary loan guarantee commitments, and $100,500,000,000 for new secondary loan guarantee commitments for FY 1988; (2) $31,800,000,000 for new direct loan obligations, $140,900,000,000 for new primary loan guarantee commitments, and $97,800,000,000 for new secondary loan guarantee commitments for FY 1989; (3) $31,100,000,000 for new direct loan obligations, $147,300,000,000 for new primary loan guarantee commitments, and $94,500,000,000 for new secondary loan guarantee commitments for FY 1990; and (4) $30,600,000,000 for new direct loan obligations, $154,300,000,000 for new primary loan guarantee commitments, and $90,900,000,000 for new secondary loan guarantee commitments for FY 1991. Sets forth the levels of budget authority, budget outlays, new direct obligations, new primary loan guarantee commitments, and new secondary loan guarantee commitments for each major functional category for FY 1988 through 1991. Requires the following Senate Committees to report changes in laws within their jurisdiction and make recommendations sufficient to reduce budget authority and outlays by specified amounts for FY 1988 through 1991: (1) Agriculture, Nutrition, and Forestry; (2) Armed Services; (3) Banking, Housing, and Urban Affairs; (4) Commerce, Science, and Transportation; (5) Energy and Natural Resources; (6) Environment and Public Works; (7) Finance; (8) Governmental Affairs; (9) Labor and Human Resources; and (10) Veterans' Affairs. Requires the following House Committees to report changes in laws within their jurisdiction and make recommendations sufficient to reduce budget authority and outlays by specified amounts for FY 1988 through 1991: (1) Agriculture; (2) Armed Services; (3) Banking, Finance and Urban Affairs; (4) Education and Labor; (5) Energy and Commerce; (6) Government Operations; (7) Interior and Insular Affairs; (8) Post Office and Civil Service; (9) Veterans' Affairs; and (10) Ways and Means. Directs the Senate Committee on Finance and the House Committee on Ways and Means to report changes in laws within the jurisdiction of such committees which are sufficient to increase revenues by specified amounts in FY 1988 through 1991. Directs the Budget Committees to report a reconciliation bill or resolution carrying out all such recommendations without substantive revision. Expresses the sense of the Congress that: (1) the Committee on Finance of the Senate and the Committee on Ways and Means of the House shall report legislation to establish a deficit reduction account in the Treasury; and (2) the Government, generally, should sell assets to non-governmental buyers but recommends no sales specifically. Describes the budgetary treatment of legislation authorizing the prepayment of certain loans. Establishes a reserve fund for FY 1988 through 1991 for: (1) the child care and job training initiative; and (2) the Medicare catastrophic health insurance initiative.
Resolution· SCONRESS.Con.Res. 48 (100th)open
United States · United States Congress · 15 April 1987
Sets forth the concurrent resolution on the budget for FY 1988 and the appropriate budgetary levels for FY 1989 through 1991. Sets forth the levels and amounts of Federal revenues, budget outlays, and deficits for FY 1988 through 1991 for purposes of determining whether the maximum deficit amounts set forth in the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) have been exceeded. Recommends levels of Federal revenue of $678,400,000,000 for FY 1988, $723,900,000,000 for FY 1989, $787,600,000,000 for FY 1990, and $860,500,000,000 for FY 1991. Sets the amount by which the aggregate levels of Federal revenues should be increased at $18,500,000,000 for FY 1988, $23,500,000,000 for FY 1989, $23,500,000,000 for FY 1990, and $32.500,000,000 for FY 1989, $23,500,000,000 for FY 1990, and $32,500,000,000 for FY 1991. Designates the following amounts of Federal revenues for Federal Insurance Contributions Act revenues: (1) $59,700,000,000 for FY 1988; (2) $63,900,000,000 for FY 1989; (3) $68,900,000,000 for FY 1990; and $74,300,000,000 for FY 1991. Sets the appropriate levels of total new budget authority at $917,100,000,000 for FY 1988, $958,800,000,000 for FY 1989, $983,100,000,000 for FY 1990, and $1,031,800,000,000 for FY 1991. States that the appropriate levels of total budget outlays are $848,000,000,000 for FY 1988, $876,500,000,000 for FY 1989, $903,600,000,000 for FY 1990, and $928,800,000,000 for FY 1991. Sets the amount of the deficit at $169,600,000,000 for FY 1988, $152,600,000,000 for FY 1989, $116,000,000,000 for FY 1990, and $68,300,000,000 for FY 1991. States that the appropriate levels of the public debt shall be $2,585,800,000,000 for FY 1988, $2,805,500,000,000 for FY 1989, $2,986,700,000,000 for FY 1990, and $3,120,200,000,000 for FY 1991. States that the amounts by which statutory limits on such debt should be increased are as follows: (1) $232,000,000,000 for FY 1988; (2) $219,700,000,000 for FY 1989; (3) $181,200,000,000 for FY 1990; and (4) $133,500,000,000 for FY 1991. Sets forth the appropriate levels of total Federal credit activity as follows: (1) $34,000,000,000 for new direct loan obligations, $156,500,000,000 for new primary loan guarantee commitments, and $100,600,000,000 for new secondary loan guarantee commitments for FY 1988; (2) $32,300,000,000 for new direct loan obligations, $150,400,000,000 for new primary loan guarantee commitments, and $97,900,000,000 for new secondary loan guarantee commitments for FY 1989; (3) $31,000,000,000 for new direct loan obligations, $158,100,000,000 for new primary loan guarantee commitments, and $94,600,000,000 for new secondary loan guarantee commitments for FY 1990; and (4) $30,100,000,000 for new direct loan obligations, $165,400,000,000 for new primary loan guarantee commitments, and $91,000,000,000 for new secondary loan guarantee commitments for FY 1991. Sets forth the levels of budget authority, budget outlays, new direct obligations, new primary loan guarantee commitments, and new secondary loan guarantee commitments for each major functional category for FY 1988 through 1991. Requires the following Senate Committees to report changes in laws within their jurisdiction and make recommendations sufficient to reduce budget authority and outlays and, in some cases, increase contributions by specified amounts for FY 1988 through 1991: (1) Agriculture, Nutrition, and Forestry; (2) Armed Services; (3) Banking, Housing, and Urban Affairs; (4) Commerce, Science, and Transportation; (5) Energy and Natural Resources; (6) Environment and Public Works; (7) Finance; (8) Governmental Affairs; (9) Labor and Human Resources; and (10) Veterans' Affairs. Requires the following House Committees to report changes in laws within their jurisdiction and make recommendations sufficient to reduce budget authority and outlays and, in some cases, increase contributions by specified amounts for FY 1988 through 1991: (1) Agriculture; (2) Armed Services; (3) Banking, Finance and Urban Affairs; (4) Education and Labor; (5) Energy and Commerce; (6) Government Operations; (7) Interior and Insular Affairs; (8) Post Office and Civil Service; (9) Veterans' Affairs; and (10) Ways and Means. Directs the Senate Committee on Finance and the House Committee on Ways and Means to report changes in laws within the jurisdiction of such committees which are sufficient to increase revenues by specified amounts in FY 1988 through 1991. Directs the Budget Committees to report a reconciliation bill or resolution carrying out all such recommendations without substantive revision. Expresses the sense of the Congress that: (1) the Committee on Finance of the Senate and the Committee on Ways and Means of the House shall report legislation to establish a deficit reduction account in the Treasury; and (2) the Government, generally, should sell assets to non-governmental buyers but recommends no sales specifically. Describes the budgetary treatment of legislation authorizing the prepayment of certain loans. Establishes a reserve fund for FY 1988 through 1991 for: (1) the child care and job training initiative; and (2) the Medicare catastrophic health insurance initiative.
Resolution· SCONRESS.Con.Res. 50 (100th)open
United States · United States Congress · 15 April 1987
Sets forth the concurrent resolution on the budget for FY 1988 and the appropriate budgetary levels for FY 1989 through 1991. Sets forth the levels and amounts of Federal revenues, budget outlays, and deficits for FY 1988 through 1991 for purposes of determining whether the maximum deficit amounts set forth in the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) have been exceeded. Recommends levels of Federal revenue of $664,500,000,000 for FY 1988, $707,000,000,000 for FY 1989, $771,200,000,000 for FY 1990, and $835,300,000,000 for FY 1991. Sets the amount by which the aggregate levels of Federal revenues should be increased at $4,600,000,000 for FY 1988, $6,600,000,000 for FY 1989, $7,100,000,000 for FY 1990, and $7,300,000,000 for 1991. Designates the following amounts of Federal revenues for Federal Insurance Contributions Act revenues: (1) $59,800,000,000 for FY 1988; (2) $64,000,000,000 for FY 1989; (3) $69,100,000,000 for FY 1990; and $74,400,000,000 for FY 1991. Sets the appropriate levels of total new budget authority at $912,200,000,000 for FY 1988, $963,300,000,000 for FY 1989, $1,007,300,000,000 for FY 1990, and $1,053,300,000,000 for FY 1991. States that the appropriate levels of total budget outlays are $835,000,000,000 for FY 1988, $871,400,000,000 for FY 1989, $909,300,000,000 for FY 1990, and $941,700,000,000 for FY 1991. Sets the amount of the deficit at $170,500,000,000 for FY 1988, $164,400,000,000 for FY 1989, $138,100,000,000 for FY 1990, and $106,400,000,000 for FY 1991. States that the appropriate levels of the public debt shall be $2,590,700,000,000 for FY 1988, $2,827,000,000,000 for FY 1989, $3,037,500,000,000 for FY 1990, and $3,218,900,000,000 for FY 1991. States that the amounts by which statutory limits on such debt should be increased are as follows: (1) $236,300,000,000 for FY 1988; (2) $236,300,000,000 for FY 1989; (3) $210,500,000,000 for FY 1990; and (4) $181,400,000,000 for FY 1991. Sets forth the appropriate levels of total Federal credit activity as follows: (1) $31,000,000,000 for new direct loan obligations, $118,400,000,000 for new primary loan guarantee commitments, and $100,200,000,000 for new secondary loan guarantee commitments for FY 1988; (2) $27,700,000,000 for new direct loan obligations, $112,900,000,000 for new primary loan guarantee commitments, and $100,000,000,000 for new secondary loan guarantee commitments for FY 1989; (3) $25,500,000,000 for new direct loan obligations, $117,800,000,000 for new primary loan guarantee commitments, and $100,000,000,000 for new secondary loan guarantee commitments for FY 1990; and (4) $24,200,000,000 for new direct loan obligations, $123,000,000,000 for new primary loan guarantee commitments, and $100,000,000,000 for new secondary loan guarantee commitments for FY 1991. Sets forth the levels of budget authority, budget outlays, new direct obligations, new primary loan guarantee commitments, and new secondary loan guarantee commitments for each major functional category for FY 1988 through 1991. Requires the following Senate Committees to report changes in laws within their jurisdiction and make recommendations sufficient to reduce budget authority and outlays by specified amounts for FY 1988 through 1991: (1) Agriculture, Nutrition, and Forestry; (2) Armed Services; (3) Banking, Housing, and Urban Affairs; (4) Commerce, Science, and Transportation; (5) Energy and Natural Resources; (6) Environment and Public Works; (7) Finance; (8) Governmental Affairs; (9) Labor and Human Resources; (10) Small Business; and (11) Veterans' Affairs. Requires the following House Committees to report changes in laws within their jurisdiction and make recommendations sufficient to reduce budget authority and outlays by specified amounts for FY 1988 through 1991: (1) Agriculture; (2) Armed Services; (3) Banking, Finance and Urban Affairs; (4) Education and Labor; (5) Energy and Commerce; (6) Government Operations; (7) Interior and Insular Affairs; (8) Merchant Marine and Fisheries; (9) Post Office and Civil Service; (10) Public Works and Transportation; (11) Small Business; (12) Veterans' Affairs; and (13) Ways and Means. Directs the Senate Committee on Finance and the House Committee on Ways and Means to report changes in laws within the jurisdiction of such committees which are sufficient to increase revenues by specified amounts in FY 1988 through 1991. Requires the Senate Committee on Labor and Human Resources, the Senate Committee on Small Business, the House Committee on Education and Labor, and the House Committee on Small Business to report changes in laws within the jurisdiction of such committees which provide credit authority (as defined in the Congressional Budget and Impoundment Control Act of 1974) sufficient to reduce direct loan obligations by a specified amount in FY 1988 through 1991. Directs the Budget Committees to report a reconciliation bill or resolution carrying out all such recommendations without substantive revision.
Resolution· SCONRESS.Con.Res. 51 (100th)open
United States · United States Congress · 15 April 1987
Sets forth the concurrent resolution on the budget for FY 1988 and the appropriate budgetary levels for FY 1989 through 1991. Sets forth the levels and amounts of Federal revenues, budget outlays, and deficits for FY 1988 through 1991 for purposes of determining whether the maximum deficit amounts set forth in the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) have been exceeded. Recommends levels of Federal revenue of $693,600,000,000 for FY 1988, $787,200,000,000 for FY 1989, $856,300,000,000 for FY 1990, and $914,200,000,000 for FY 1991. Sets the amount by which the aggregate levels of Federal revenues should be increased at $33,700,000,000 for FY 1988, $86,800,000,000 for FY 1989, $92,200,000,000 for FY 1990, and $86,200,000,000 for FY 1991. Designates the following amounts of Federal revenues for Federal Insurance Contributions Act revenues: (1) $59,700,000,000 for FY 1988; (2) $63,900,000,000 for FY 1989; (3) $68,900,000,000 for FY 1990; and $74,300,000,000 for FY 1991. Sets the appropriate levels of total new budget authority at $920,900,000,000 for FY 1988, $978,400,000,000 for FY 1989, $1,020,100,000,000 for FY 1990, and $1,084,800,000,000 for FY 1991. States that the appropriate levels of total budget outlays are $839,400,000,000 for FY 1988, $889,700,000,000 for FY 1989, $930,700,000,000 for FY 1990, and $970,300,000,000 for FY 1991. Sets the amount of the deficit at $145,800,000,000 for FY 1988, $102,500,000,000 for FY 1989, $74,400,000,000 for FY 1990, and $56,100,000,000 for FY 1991. States that the appropriate levels of the public debt shall be $2,562,300,000,000 for FY 1988, $2,732,400,000,000 for FY 1989, $2,872,600,000,000 for FY 1990, and $2,995,300,000,000 for FY 1991. States that the amounts by which statutory limits on such debt should be increased are as follows: (1) $208,500,000,000 for FY 1988; (2) $170,200,000,000 for FY 1989; (3) $140,200,000,000 for FY 1990; and (4) $122,700,000,000 for FY 1991. Sets forth the appropriate levels of total Federal credit activity as follows: (1) $34,200,000,000 for new direct loan obligations, $153,000,000,000 for new primary loan guarantee commitments, and $100,000,000,000 for new secondary loan guarantee commitments for FY 1988; (2) $33,200,000,000 for new direct loan obligations, $147,000,000,000 for new primary loan guarantee commitments, and $97,900,000,000 for new secondary loan guarantee commitments for FY 1989; (3) $37,500,000,000 for new direct loan obligations, $154,700,000,000 for new primary loan guarantee commitments, and $94,600,000,000 for new secondary loan guarantee commitments for FY 1990; and (4) $32,200,000,000 for new direct loan obligations, $162,100,000,000 for new primary loan guarantee commitments, and $91,000,000,000 for new secondary loan guarantee commitments for FY 1991. Sets forth the levels of budget authority, budget outlays, new direct obligations, new primary loan guarantee commitments, and new secondary loan guarantee commitments for each major functional category for FY 1988 through 1991. Requires the following Senate Committees to report changes in laws within their jurisdiction and make recommendations sufficient to reduce budget authority and outlays by specified amounts for FY 1988 through 1991: (1) Agriculture, Nutrition, and Forestry; (2) Armed Services; (3) Energy and Natural Resources; (4) Finance; (5) Governmental Affairs; and (6) Small Business. Requires the following House Committees to report changes in laws within their jurisdiction and make recommendations sufficient to reduce budget authority and outlays by specified amounts for FY 1988 through 1991: (1) Agriculture; (2) Armed Services; (3) Energy and Commerce; (4) Government Operations; (5) Interior and Insular Affairs; (6) Small Business; and (7) Ways and Means. Directs the Senate Committee on Finance and the House Committee on Ways and Means to report changes in laws within the jurisdiction of such committees which are sufficient to increase revenues by specified amounts in FY 1988 through 1991. Expresses the sense of the Congress that the Government shall sell loan assets producing specified net proceeds for FY 1988 through 1991.
Bill· SS. 1039 (100th)open
United States · United States Congress · 10 April 1987
Directs the Secretary of the Interior to review and approve all tax ordinances proposed by an Indian tribe which would be imposed upon nontribal persons on an Indian reservation. Prohibits the Secretary from approving any such ordinances for two years after enactment of this Act. Directs the President to appoint a commission to review the economic impact of tribal taxes upon Indian reservations and to report to the Congress within one year after enactment of this Act. Authorizes funds to be made available for two years to the Secretary to alleviate economic hardship on Indian reservations and to assist with emergency educational and employment needs. Authorizes funds for two years to the Secretary of Health and Human Services to alleviate emergency health care needs on Indian reservations.
Bill· SS. 1018 (100th)referred
United States · United States Congress · 10 April 1987
United States Peace Tax Fund Act - Amends the Internal Revenue Code to permit conscientious objectors to designate their income, estate, or gift tax payments for nonmilitary purposes. Establishes within the Treasury a United States Peace Tax Fund (Fund) to receive such tax payments. Makes these tax designation procedures available to any individual who by reason of religious training and belief is opposed to participation in war in any form and either: (1) has been exempted from combat training and service in the armed forces under the Military Selective Service Act; or (2) satisfactorily demonstrates conscientious objection to war in any form. Authorizes the Secretary of the Treasury to deny such status to a taxpayer upon a finding that the taxpayer is not entitled to make such a designation. Allows a taxpayer to challenge such a denial by bringing an action in the United States Tax Court or in U.S. district court for a declaratory judgment as to whether the taxpayer is an eligible individual for purposes of such designation. Requires that each publication of general instructions accompanying income tax returns include specified information about the Fund, including the purposes of the Fund and the criteria governing one's eligibility to designate tax payments for such Fund. Requires every taxpayer who makes such a designation for any taxable year to file a questionnaire return during such year for the purpose of determining whether the taxpayer is an eligible individual. Permits the setting aside of criminal or civil penalties imposed upon a taxpayer for nonpayment of tax prior to 1988 if the taxpayer pays the tax due (with interest) and establishes to the satisfaction of the Secretary of the Treasury that the nonpayment was due to religious beliefs. Directs the Comptroller General to determine the percentage of actual appropriations made by the United States from the Federal budget during the preceding year for military purposes. Requires the publication of such information in the Congressional Record. Establishes a United States Peace Tax Fund Board of Trustees to distribute funds for eligible nonmilitary activities and research. Sets forth the Board's membership structure and its duties. Directs the Board to publish regulations to govern applications for funds. Includes as activities qualified for funding: (1) research directed toward developing nonviolent solutions to international conflict; (2) disarmament efforts; (3) special projects of the United States Institute of Peace; (4) improvement of international health, education, and welfare; and (5) retraining of workers displaced by conversion from military production activities. Authorizes appropriations.
Bill· SS. 1019 (100th)referred
United States · United States Congress · 10 April 1987
Self-Insured Workers' Compensation Funds Tax Exempt Status Clarification Act of 1987 - Amends the Internal Revenue Code to provide tax-exempt status to any corporation, fund, or trust whose principal purpose is to function as a self-insured workers' compensation or workers' disability fund.
Bill· SJRESS.J.Res. 115 (100th)referred
United States · United States Congress · 10 April 1987
Makes appropriations for FY 1987 for assistance to the Polish independent trade union organization NSZZ "Solidarnosc."
Bill· SS. 983 (100th)open
United States · United States Congress · 9 April 1987
Rural Enterprise Zone Act of 1987 - Title I: Designation of Rural Enterprise Zones - Amends the Internal Revenue Code to provide for the designation of enterprise zones by the Secretary of Housing and Urban Development (Secretary) for purposes of providing tax and regulatory relief and improving local services. Specifies that States and local governments shall nominate areas for such designation. Limits to 45 the total number of areas which may be designated as rural enterprise zones. Limits the period during which: (1) the Secretary has authority to designate such zones; and (2) the designation may remain in effect. Authorizes the Secretary to designate such zone only if: (1) the area is within the jurisdiction of a local government; (2) the boundary of the area is continuous; (3) the area has a population of at least 1,000 or is entirely within an Indian reservation; and (4) the area meets specified unemployment and poverty requirements. Requires nominating local governments, as a condition of the Secretary's designation, to agree in writing to follow a course of action which may include reducing tax rates, improving local services, simplifying or streamlining government regulations, providing job training to residents of the area, and increasing equity ownership. Describes areas to which the Secretary must give preference in selecting nominated areas for designation as rural enterprise zones. Requires the Secretary to report to the Congress every three years on the effects of such enterprise zones' designation in accomplishing the purposes of this Act. Requires that any property tax reduction effected by a local government under the terms of this Act shall be disregarded for purposes of determining the eligibility of a State or local government for Federal assistance or benefits. States that the designation of a rural enterprise zone shall not give displaced persons from such an area any rights or benefits under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Provides that the designation of a rural enterprise zone shall not constitute a Federal action for purposes of applying the requirements of the National Environmental Policy Act or other provisions of Federal law relating to the protection of the environment. Title II: Federal Income Tax Incentives - Subtitle A: Credits for Employers - Allows employers located in rural enterprise zones an income tax credit for qualified increased employment expenditures. Sets the amount of such credit at ten percent of the increase in payroll. Limits the dollar amount of wages taken into account with respect to any employee to an amount equal to the lower living standard for a family of four as determined by the Bureau of Labor Statistics. Specifies adjustments for inflation. Subtitle B: Deferrals of Gain or Loss With Respect to Investment in Tangible Property in Rural Enterprise Zones - Allows the nonrecognition of gain on the sale or exchange of rural enterprise zone property if the proceeds realized from such sale or exchange are used by the taxpayer to acquire rural enterprise zone property within one year. Permits property to remain qualified for purposes of such capital gains treatment after a designation of an enterprise zone has terminated, in certain cases. Subtitle C: Rules Relating to Private Activity Bonds - Exempts rural enterprise zone property from the required use of the straight line method of depreciation generally applicable to property financed with tax-exempt bonds. Provides that the termination of the small issue exemption shall not apply to bonds whose proceeds are used to finance facilities in such enterprise zones. Modifies certain small issue volume limitations with respect to rural enterprise zone facilities. Requires that five percent of the private activity bond volume cap for a State that has one or more rural enterprise zones shall be set aside for use only in such rural enterprise zones. Subtitle D: Sense of the Congress With Respect to Tax Simplification - Expresses the sense of the Congress that the Internal Revenue Service should simplify the administration and enforcement of any provision of the Internal Revenue Code affected by this Act. Title III: Regulatory Flexibility - Revises the definition of "small entity" for purposes of the analysis of regulatory functions to include qualified business, government, and nonprofit enterprises operating within a rural enterprise zone. 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 enterprise zone. Requires agencies to approve such request if the resulting benefits of job creation, community development, or economic revitalization outweigh the public interest in retaining the rule unchanged. Disallows waiver or modification of a rule that would directly violate a statutory requirement (including the Fair Labor Standards Act) or present a danger to the public health and safety. Provides that such waivers or rule modifications shall remain in effect only as long as the affected zone designation. Amends the Department of Housing and Urban Development Act to direct the Secretary of Housing and Urban Development to promote the coordination of all enterprise zone programs and to consolidate all periodic reports required under such programs into one summary report. Title IV: Establishment of Foreign-Trade Zones in Rural Enterprise Zones - Requires the Foreign-Trade Board to consider on a priority basis and expedite the processing of applications for the establishment of foreign-trade zones within rural enterprise zones. Requires the Secretary of the Treasury to give priority to and expedite applications for the establishment of ports of entry necessary to establish such zones. States that, to the maximum extent practicable, foreign-trade zones should be established within rural enterprise zones. Title V: Responsibilities of Federal Agencies in Rural Enterprise Zones - Directs each Federal agency, to the extent consistent with its primary mission, to seek to assist rural enterprise zones by appropriate means, including: (1) expedited processing; (2) priority funding; (3) program set-asides; and (4) technical assistance.
Bill· SS. 968 (100th)referred
United States · United States Congress · 9 April 1987
Child Health Incentives Reform Plan - Amends the Internal Revenue Code to deny employers an income tax deduction for group health plan expenses unless the plan provides first-dollar coverage for pediatric preventive health care with respect to any child under age 18. Lists services, including dental services, included as pediatric preventive health care.
Bill· SS. 971 (100th)referred
United States · United States Congress · 9 April 1987
Energy Security Tax Act of 1987 - Amends the Internal Revenue Code to impose an excise tax on the first sale within the United States of imports of: (1) crude oil; (2) refined petroleum products; and (3) petrochemical feedstocks or other derivatives. Sets the rate of such tax as the difference between $24 per barrel ($26.50 for petroleum and petrochemical products) and the most recently published average price of a barrel of internationally traded oil, as determined by the Secretary of the Treasury in accordance with a specified formula. Permits an income tax deduction for oil import tax payments. Repeals the windfall profit tax on domestic crude oil.
Bill· SJRESS.J.Res. 112 (100th)open
United States · United States Congress · 9 April 1987
Constitutional Amendment - Prohibits the total amount of money expended by the United States in any fiscal year from exceeding the total amount of revenue received by the United States during such year, except revenue received from the issuance of bonds, notes, or other obligations. Prohibits the total amount of money expended by the United States in any fiscal year from exceeding the amount equal to 20 percent of the gross national product during the last calendar year ending before the beginning of such fiscal year. Permits the suspension of such prohibitions during any fiscal year during any part of which the United States is at war as declared by the Congress.
Bill· HRH.R. 2081 (100th)referred
United States · United States Congress · 9 April 1987
Amends the Internal Revenue Code to impose a fee on any silver bullion imported into the United States. Sets the amount of such fee as the difference between $7.50 and the average monthly price for the month immediately preceding the date of the first sale within the United States of such silver bullion. Exempts from such fee: (1) any sale of silver destined for export upon proof that it has been exported within six months of the first sale within the United States; and (2) the first 6,500,000 ounces of silver bullion sold and imported into the United States during any calendar month. Provides that deficits in the coinage metal fund shall be funded from the import fees collected, with any excess to be reserved in a silver producers' loan funds. Directs the Secretary of the Treasury (Secretary) to make interest-free loans to producers of domestic silver in amounts determined in accordance with a specified formula. Requires any person subject to the import fee to register with the Secretary before incurring any liability.
Bill· HRH.R. 2089 (100th)referred
United States · United States Congress · 9 April 1987
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. 2050 (100th)referred
United States · United States Congress · 9 April 1987
Amends the Internal Revenue Code to provide that the amount of a qualified artistic charitable contribution for income tax deduction purposes shall be the fair market value of the property contributed (determined at the time of such contribution). Defines "qualified artistic charitable contribution" as the contribution of any literary, music, artistic, or scholarly composition, letter or memorandum, or similar property, but only if: (1) such property was created by the personal efforts of the taxpayer making such contribution no less than one year prior to such contribution; (2) there is included with the tax return a written appraisal of the fair market value of the property; and (3) the use of such property by the donee is related to the purpose or function constituting the basis for the donee's tax exemption. Limits the amount of qualified artistic charitable contributions available to a taxpayer in any taxable year to the taxpayer's artistic adjusted gross income for such taxable year. Defines "artistic adjusted gross income." Prohibits public officials from taking a deduction for the donation of their papers if the papers were generated as the work product of such individuals while employed as officers or employees of the United States or of any State. Provides that alternative tax itemized deductions shall be determined without regard to the deduction for qualified artistic charitable contributions.
Bill· HRH.R. 2031 (100th)open
United States · United States Congress · 9 April 1987
Amends the Clean Air Act to direct the Administrator of the Environmental Protection Agency to promulgate regulations governing the methanol and ethanol content of gasoline produced in U.S. refineries for motor vehicle use. Mandates that such regulations require that half of the gasoline sold by each refinery in a calendar year shall have ten percent ethanol content; and half shall have a two and one-half percent ethanol content and a five percent methanol content. Amends the Internal Revenue Code to extend from 1992 until 2000 the excise tax rate reductions applicable to: (1) qualified methanol and ethanol fuel; (2) fuels containing alcohol; (3) gasoline mixed with alcohol; and (4) gasoline used to produce certain alcohol fuels. Provides that the extension of such reductions shall not affect revenue transfers to the Highway Trust Fund.
Bill· HRH.R. 2041 (100th)referred
United States · United States Congress · 9 April 1987
United States Peace Tax Fund Act - Amends the Internal Revenue Code to permit conscientious objectors to designate their income, estate, or gift tax payments for nonmilitary purposes. Establishes within the Treasury a United States Peace Tax Fund (Fund) to receive such tax payments. Makes these tax designation procedures available to any individual who by reason of religious training and belief is opposed to participation in war in any form and either: (1) has been exempted from combat training and service in the armed forces under the Military Selective Service Act; or (2) satisfactorily demonstrates conscientious objection to war in any form. Authorizes the Secretary of the Treasury to deny such status to a taxpayer upon a finding that the taxpayer is not entitled to make such a designation. Allows a taxpayer to challenge such a denial by bringing an action in the United States Tax Court or in U.S. District Court for a declaratory judgment as to whether the taxpayer is an eligible individual for purposes of such designation. Requires that each publication of general instructions accompanying income tax returns include specified information about the Fund, including the purposes of the Fund and the criteria governing one's eligibility to designate tax payments for such Fund. Requires every taxpayer who makes such a designation for any taxable year to file a questionnaire return during such year for the purpose of determining whether the taxpayer is an eligible individual. Permits the setting aside of criminal or civil penalties imposed upon a taxpayer for nonpayment of tax prior to 1988 if the taxpayer pays the tax due (with interest) and establishes to the satisfaction of the Secretary of the Treasury that the nonpayment was due to religious beliefs. Directs the Comptroller General to determine the percentage of actual appropriations made by the United States from the Federal budget during the preceding year for military purposes. Requires the publication of such information in the Congressional Record. Establishes a United States Peace Tax Fund Board of Trustees to distribute funds for eligible nonmilitary activities and research. Sets forth the Board's membership structure and its duties. Directs the Board to publish regulations to govern applications for funds. Includes as activities qualified for funding: (1) research directed toward developing nonviolent solutions to international conflict; (2) disarmament efforts; (3) special projects of the United States Institute of Peace; (4) improvement of international health, education, and welfare; and (5) retraining of workers displaced by conversion from military production activities. Authorizes appropriations.
Bill· HRH.R. 2051 (100th)referred
United States · United States Congress · 9 April 1987
Amends the Internal Revenue Code to allow an individual a nonrefundable income tax credit equal to 25 percent of the amount of expenses paid or incurred during the taxable year for new security devices for the taxpayer's residence, including: (1) a lock or alarm for a door or window; (2) security lighting; (3) protective window and door bars; and (4) an electronic alarm system. Permits a maximum credit of $175. Provides that the tax credit shall be 100 percent of such expenses for individuals who have attained the age of 65 before the close of the taxable year. Provides that when the basis of property is increased as a result of an expenditure for security devices, the taxpayer must reduce such property's basis by the amount of the allowed credit. Disallows a credit when the property is eligible for the investment credit.
Bill· HRH.R. 2037 (100th)referred
United States · United States Congress · 9 April 1987
Amends the Internal Revenue Code to increase excise taxes as follows: (1) from 17 cents to 51 cents per gallon on wines containing not more than 14 percent alcohol; (2) from 67 cents to $2.01 per gallon on wines containing between 14 percent and 21 percent alcohol; and (3) from $9 to $27 per barrel on beer, with a reduced rate of $21 per barrel ($7 under current law) for certain domestic production. Imposes a floor stocks tax on wine and beer on which tax was imposed before the effective date of the increase and which is held on such date for sale by any person. Sets the amount of such inventory tax to equal the amount of the excise tax increase. Applies the floor stocks tax to certain goods held in foreign trade zones.
Bill· HRH.R. 2039 (100th)referred
United States · United States Congress · 9 April 1987
Elderly Americans' Economic Security Act of 1987 - Amends the Internal Revenue Code (IRC) to permit an income tax deduction to an individual taxpayer for the expenses of certain in-home custodial care (personal, as opposed to medical, care) of the taxpayer's elderly (age 65 or older) parent, grandparent, or dependent. Limits the deduction to the amount of expenses: (1) exceeding five percent of the taxpayer's adjusted gross income; and (2) not paid for by insurance or otherwise. Prohibits the application of other tax credit or tax deduction provisions to amounts subject to a deduction under this Act. Includes as charitable contributions (and thus tax deductible) certain medical services and goods provided by a physician or registered professional nurse to an individual age 65 or older. Describes criteria for the valuation of such contributions. Permits tax-free withdrawals from an individual retirement account or individual retirement annuity if the entire amount is used within 30 days of its receipt to: (1) pay the individual's long-term care expenses; or (2) purchase insurance covering such expenses. Revises an IRC definition of "group health plan" to permit as an income tax deduction employer contributions to plans providing long-term care expenses.
Resolution· HRESH.Res. 143 (100th)referred
United States · United States Congress · 9 April 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· SS. 962 (100th)referred
United States · United States Congress · 8 April 1987
Family Care Act of 1987 - Amends the Internal Revenue Code to allow a refundable income tax credit for qualified expenses incurred in the care of an individual who: (1) is related to the taxpayer by blood or marriage; (2) is at least 75 years of age (or diagnosed with senile dementia of the Alzheimer type); and (3) has an annual family income of $15,000 or less. Allows an income tax credit of 30 percent of the expenses incurred for taxpayers with incomes of $10,000 or less. Reduces the rate of such credit, but not below 20 percent, by one percent for each $2,000 of taxpayer income in excess of $10,000. Imposes a $3,500 limit on allowable expenses per taxable year for the care of any one qualifying individual, with a $7,000 annual maximum of total elderly care expenses subject to the credit. Includes as qualifying elderly care expenses payments for: (1) home health agency services; (2) homemaker services; (3) adult day care; (4) respite care; or (5) certain health care equipment and supplies. Prohibits the application of any other tax credit or tax deduction provisions to amounts subject to a credit under this Act. Directs the Secretary of the Treasury to prepare, over a five-year period, annual reports concerning the utilization and the fiscal effects of such credit and to submit each report to the Congress.
Bill· HRH.R. 2020 (100th)open
United States · United States Congress · 8 April 1987
Amends the Environmental Quality Improvement Act of 1970 to authorize appropriations for the Office of Environmental Quality for FY 1987 through 1989.
Bill· HRH.R. 1996 (100th)referred
United States · United States Congress · 8 April 1987
Amends the Older Americans Act of 1965 to direct the Administration on Aging to distribute written information on eligibility requirements for benefits under the Food Stamp Act of 1977 and titles XVI (Supplemental Security Income) and XIX (Medicaid) of the Social Security Act to State agencies, for redistribution to area agencies on aging. Requires area agencies on aging to inform older individuals regarding their eligibility, and assist them in applying for such benefits. Authorizes appropriations for FY 1988. Directs State agencies to give priority in allotting such funds to area agencies on aging whose service areas are in greatest need of the outreach activities and application assistance provided pursuant to this Act.