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Bill· HRH.R. 2717 (106th)referred
United States · United States Congress · 5 August 1999
Social Security Investment Act of 1999 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act with regard to, among other items, the following: (1) investment of the social security trust funds, making use of a Common Stock Investment Account; (2) rules governing investment of the Federal Old-Age and Survivors Insurance Trust Fund in common stock; (3) establishment in the Social Security Administration of an Independent Social Security Investment Oversight Board to establish policies for investments in common stock of amounts in the Common Stock Investment Account of the Federal Old-Age and Survivors Insurance Trust Fund; (4) repeal of the limitation on the social security wage base for FICA (Federal Insurance Contributions Act) and SECA (Self-Employment Contributions Act of 1954) taxes; (5) a graduated increase in Old Age, Survivors and Disability Insurance benefits for individuals attaining age 85; and (6) disregard of years of low earnings while providing child care for purposes of determining the number of an individual's benefit computation years used in determining such individual's primary insurance amount. Amends the Internal Revenue Code to provide a described amount of earnings from wages and self-employment income that is to be exempt from social security taxes. Provides for a reduction in the number of elapsed years in determining the number of computation years for purposes of computing an individual's primary insurance amount.
Bill· HRH.R. 2750 (106th)referred
United States · United States Congress · 5 August 1999
Make College Affordable Act of 1999 - Amends the Internal Revenue Code to allow the deduction of qualified higher education expenses and interest on qualified higher education loans. Sets forth a per student limitation, a per taxpayer limitation, and a limitation based on modified adjusted gross income.
Bill· HRH.R. 2713 (106th)referred
United States · United States Congress · 5 August 1999
New Markets Tax Credit Act of 1999 - Amends the Internal Revenue Code to allow a limited credit to a taxpayer making a qualified low-income community investment (as defined).
Bill· HRH.R. 2760 (106th)referred
United States · United States Congress · 5 August 1999
Amends the Internal Revenue Code to apply, with limitations, an estate tax credit equivalent to the limited marital deduction to a decedent in a case in which, as of the date of the decedent's death: (1) both the decedent and the surviving spouse were noncitizens of, and not lawful permanent residents of, the United States; and (2) either the decedent or his or her surviving spouse was a qualified international organization employee. Defines a qualified international organization employee as a full-time employee of an international organization whose principal place of employment with such organization is in the United States.
Bill· HRH.R. 2748 (106th)referred
United States · United States Congress · 5 August 1999
Tobacco Farmers' Relief Act - Amends the Internal Revenue Code to exclude from gross income certain payments to tobacco quota and allotment holders and growers pursuant to the Master Settlement Agreement between a State and tobacco product manufacturers.
Resolution· HRESH.Res. 275 (106th)passed
United States · United States Congress · 5 August 1999
Sets forth the rule (open) for the consideration of H.R. 2684 (Departments of Veterans Affairs and of Housing and Urban Development and independent agencies appropriations).
Resolution· HRESH.Res. 274 (106th)passed
United States · United States Congress · 5 August 1999
Waives points of order against the consideration of the conference report on H.R. 2488 (tax relief).
Resolution· HCONRESH.Con.Res. 179 (106th)referred
United States · United States Congress · 5 August 1999
Declares that it is U.S. policy to oppose global taxation. Expresses the sense of Congress that: (1) the United Nations (UN) should not advocate global taxation; (2) no U.S. funds should be used by the UN to support, advocate, print, or analyze global taxation proposals; and (3) if it is the position of the UN to oppose global taxation, then it should not use any funds of the member states to advocate, print, or analyze global taxation.
Bill· SS. 1480 (106th)open
United States · United States Congress · 4 August 1999
Seniors Prescription Insurance Coverage Equity (SPICE) Act of 1999 - Amends title XVIII (Medicare) of the Social Security Act (SSA) to add a new part D (SPICE Drug Benefit Program) (SPICE program) (redesigning the current Medicare part D (Miscellaneous Provisions) as Medicare part E (Miscellaneous Provisions) to establish a voluntary SPICE program, administered by the SPICE Board which also operates a Seniors Prescription Insurance Coverage Equity Office established within the Department of Health and Human Services, under which all individuals entitled to Medicare part A (Hospital Insurance) benefits and enrolled in Medicare part B (Supplementary Medical Insurance) shall be provided access to coverage of outpatient prescription drugs that meet specified requirements. Grants such access via either enrollment in a Medicare+Choice (Medicare part C) plan, enrollment in a SPICE Medicare supplemental policy, or enrollment in a group health plan, all as defined by this Act. Provides for described financial assistance for covered beneficiaries for them to obtain enrollment coverage, with such assistance varying depending upon beneficiary income. Vests the Board with outreach and other specified duties, such as establishing procedures for enrollment and enhanced financial assistance with regard to eligible Medicare beneficiaries and the SPICE program, and conducting certain ongoing studies, as well as a study and report to Congress on permitting an alternative outpatient prescription drug benefit package under Medicare supplemental health insurance policies (Medigap) provisions. Outlines requirements for the offering of SPICE program coverage, which include prohibiting pre-existing condition exclusions with respect to coverage and allowing use of reasonable cost containment methods. Establishes in the Treasury the SPICE Trust Fund, consisting in part of amounts from the taxes imposed on tobacco and tobacco-related products and from the on-budget surplus, to be available only for expenditures to carry out the SPICE program. Makes appropriations and authorizes appropriations. Amends the Omnibus Budget Reconciliation Act of 1990 to include with Medigap policy comparison information for Medigap policies, information on the SPICE program for purposes of State grant application plans for State-wide health insurance, counseling, and assistance grants. Amends the Internal Revenue Code to impose a variety of excise taxes on specified tobacco and tobacco-related products, as well as with regard to the manufacture or the importation of roll-your-own tobacco, and to make modifications to certain tobacco excise tax provisions, such as placing a restriction on importation of previously exported tobacco products.
Bill· SS. 1483 (106th)referred
United States · United States Congress · 4 August 1999
Amends the National Defense Authorization Act for Fiscal Year 1998 to allow a new composite theoretical performance level established by the President for high-performance computers subject to certain export controls to take effect 30 (currently 180) days after the President reports to specified congressional committees setting forth the new level and its justification.
Bill· SS. 1490 (106th)referred
United States · United States Congress · 4 August 1999
Tax Deduction Fairness Act of 1999 - Amends the Internal Revenue Code to allow a taxpayer to elect, when itemizing, to deduct State and local general sales taxes in lieu of State and local income taxes. Limits such deduction to a tax imposed at one rate in respect of the sale at retail of a broad range of classes of items (including food, clothing, medical supplies, and motor vehicles).
Bill· HRH.R. 2705 (106th)referred
United States · United States Congress · 4 August 1999
Amends the Internal Revenue Code to include as an exception to the nonrecognition of gain or loss (thus subjecting to taxation) upon certain stock transfers the transfer of: (1) an interest in an entity if the return on such interest is limited and preferred; and (2) interests in any entity if substantially all of the entity assets consist of either limited and preferred assets or assets previously excepted from such nonrecognition requirement. Includes as an additional exception a transfer of property to a corporation if such property is marketable securities and the corporation is an investment company or engages in investment company activities. Includes as an exception to the nonrecognition of gain or loss for contributions to a partnership those gains realized on a transfer of property to a partnership if, were the partnership incorporated: (1) it would be treated as an investment company; or (2) the exceptions with regard to corporate stock transfers would not apply.
Resolution· HCONRESH.Con.Res. 172 (106th)referred
United States · United States Congress · 4 August 1999
Urges the Administration to protect U.S. sovereignty by aggressively opposing the global "bit tax" on all data sent through the Internet, as proposed in the Human Development Report 1999 published by the United Nations Development Programme.
Bill· SS. 1477 (106th)referred
United States · United States Congress · 3 August 1999
Metropolitan Washington Regional Transportation Act - Directs the National Capital Region Transportation Planning Board to: (1) propose and develop a list of priority regional transportation projects (including those that cannot be funded with Federal, State, and local transportation funds) and regional funding mechanisms needed to address the growing congestion crisis in the metropolitan Washington region; (2) manage the Metropolitan Washington Regional Transportation Corporation to provide funding for such projects; (3) provide notice and opportunity for public comment; (4) promote cooperative action by metropolitan Washington region jurisdictions on regional transportation issues; and (5) if necessary, assist such jurisdictions in developing an interstate compact or agreement to better meet regional transportation needs. (Sec. 5) Authorizes one or more of the metropolitan Washington region jurisdictions to enter into an interstate compact or agreement to finance and implement one or more of the priority regional transportation projects from the Board's long-range plan if consent is granted by: (1) the Governor of each State that enters into the compact or agreement; and (2) the Mayor of the District of Columbia, if the District of Columbia enters into such compact or agreement. (Sec. 6) Establishes the Metropolitan Washington Regional Transportation Corporation, which shall assist in the management of any initial funding and implementation of an interstate agreement or compact to reduce traffic congestion or improve travel options in the metropolitan Washington region. Directs the Secretary of Transportation to report to specified congressional committees on the progress of the Board in developing cooperative transportation plans and regional funding mechanisms to meet transportation needs in the metropolitan Washington region. (Sec. 7) Declares that funding provided under any regional transportation program developed under this Act shall supplement (and not supplant) other Federal, State, and local transportation funding for the metropolitan Washington region jurisdictions. Requires such jurisdictions to maintain fiscal year expenditures at not less than the preceding fiscal year's level. (Sec. 8) Authorizes appropriations.
Bill· HRH.R. 2679 (106th)referred
United States · United States Congress · 3 August 1999
Motor Carrier Safety Act of 1999 - Title I: National Motor Carrier Administration - Establishes the National Motor Carrier Administration within the Department of Transportation, to be headed by an Administrator appointed by the President, by and with the advice and consent of the Senate. (Sec. 101) Decreases the amount the Secretary of Transportation can deduct from Federal-aid highway funds for administrative expenses related to carrying out various Federal transportation projects. Sets forth a specified percent of such funds for administrative expenses related to administering motor carrier safety programs and motor carrier safety research. (Sec. 102) Directs the Secretary to develop a long-term strategy (including an annual plan and schedule for achieving, at a minimum, specified goals) for improving commercial motor vehicle, operator, and carrier safety. (Sec. 103) Amends Federal aid highway law to provide, based on a specified formula pursuant to the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act), for proportionate reductions in appropriated funds from the Highway Trust Fund to carry out the motor carrier safety grant program. (Sec. 104) Authorizes additional appropriations out of the Highway Trust Fund for the motor carrier safety grant program for FY 2000 through 2003. Amends the Transportation Equity Act for the 21st Century to increase authorizations of appropriations for the motor carrier safety grant program for FY 2000 through 2003. Prohibits the Secretary from making such grants to a State unless the State enters into an agreement that provides that the total State expenditure for the development or implementation of programs for improving motor carrier safety and enforcement of U.S. orders on commercial motor vehicle safety, hazardous materials transportation safety, and compatible State regulations will be maintained at a level at least equal to FY 1999 levels. Requires the Secretary to withhold amounts allocated for motor carrier safety from States that are not in compliance with certain commercial driver license requirements. Provides for the reallocation of such funds if a State is not in compliance with such requirements by June 30 of the fiscal year in which the funds are withheld. (Sec. 105) Directs the Secretary to establish in the Administration a motor carrier safety advisory committee. Title II: Commercial Motor Vehicle and Driver Safety - Amends Federal transportation law to disqualify from operating a commercial motor vehicle for at least one year any individual: (1) committing a first violation of driving a commercial motor vehicle with a revoked, suspended, or canceled commercial driver's license; or (2) convicted of causing a fatality through negligent or criminal operation of a commercial motor vehicle. Disqualifies an individual from operating a commercial motor vehicle for life for committing more than one violation of operating such vehicle with a revoked, suspended, or canceled commercial driver's license or being convicted of more than one offense of causing a fatality through negligent or criminal operation of such vehicle. (Sec. 201) Requires the Secretary to disqualify an individual from operating a commercial motor vehicle on an emergency basis for up to 30 days if allowing such individual to continue to operate such vehicle would create an imminent hazard. Directs the Secretary to issue regulations disqualifying an individual from operating a commercial motor vehicle who has been convicted of serious offenses involving a noncommercial motor vehicle. Defines "serious traffic violation" to mean, among other things, driving a commercial motor vehicle when the individual: (1) has not obtained a commercial driver's license; (2) does not have in his or her possession a commercial driver's license unless the individual held a valid commercial driver's license on the date of the citation; and (3) has not meet certain minimum testing standards with respect to the class of vehicle the individual is operating or type of cargo the vehicle is carrying. (Sec. 202) Directs the Secretary in prescribing regulations on minimum standards for testing and ensuring the fitness of an individual operating a commercial motor vehicle to include, among other things, minimum testing standards for the operation of a school bus in a State that elects to issue a commercial driver's license school bus endorsement. Authorizes the Secretary to prescribe different minimum testing standards for different classes of school buses. (Sec. 203) Requires a State, in order to avoid the withholding of its apportionment of Federal-aid highway funds, to comply with certain commercial driver's license requirements, including to: (1) notify State officials of the State in which an individual has committed a (non-parking) violation of the State's motor vehicle control traffic law and has a commercial driver's license that has been issued by another State; (2) record and make available to authorized persons and entities such violations (including those that involve a motor vehicle and a commercial motor vehicle) in the driving record of the individual who has a commercial driver's license; and (3) revoke, suspend, or cancel for a specified time the commercial driver's license of an individual who has been convicted of serious offenses involving a noncommercial motor vehicle. (Sec. 204) Requires the Secretary, if a State is not in substantial compliance with specified Federal commercial driver's license requirements, to: (1) issue an order declaring all such licenses issued by such State as invalid; and (2) prohibit such State from issuing any more commercial driver's licenses. (Sec. 205) Amends the Transportation Equity Act for the 21st Century with respect to the nationwide toll-free telephone system for drivers of commercial motor vehicles and others to report violations of Federal motor carrier safety regulations. Requires such system to be staffed 24 hours a day seven days a week by individuals knowledgeable about Federal motor carrier safety regulations and procedures. Authorizes appropriations. (Sec. 206) Directs a State, before issuing an individual a motor vehicle operator's license, to request information on the individual's driving record from the National Driver Register and the commercial driver's license information system. (Sec. 207) Directs the Secretary to develop and implement appropriate staffing standards for Federal and State motor carrier safety inspectors in international border areas. Directs the Secretary to allocate five percent of specified funds for border commercial motor vehicle safety programs and enforcement activities and projects. (Sec. 208) Urges the Secretary to ensure that motor carriers operate safely by imposing civil penalties at a level calculated to ensure prompt and sustained compliance with Federal motor carrier safety and commercial driver's license laws. (Sec. 209) Directs the Secretary to study and report to Congress on the causes of, and factors contributing to, crashes that involve commercial motor vehicles. Requires the study to yield information that will help the Department of Transportation and the States to identify activities and other measures likely to lead to significant reductions in the frequency, severity, and rate per mile traveled of crashes involving commercial motor vehicles.
Bill· HRH.R. 2691 (106th)referred
United States · United States Congress · 3 August 1999
Omnibus Long-Term Care Improvement Act of 1999 - Title I: Refundable Credit For Long-Term Care - Amends the Internal Revenue Code to allow as a credit against income tax an amount equal to the sum of $1,000 multiplied by the number of applicable individuals with respect to whom the taxpayer is an eligible caregiver for the taxable year. Title II: Medicare Long-Term Care Improvements - Subtitle A: Medicare SNF, HHA, and Other Improvements - Amends title XVIII (Medicare) of the Social Security Act (SSA) to provide for expanded long-term in-home, community-based, and respite care services under the Medicare program for dependent individuals. (Sec. 202) Provides for coverage of substitute adult day care services as home health services under Medicare. (Sec. 203) Provides for coverage of Medicare home health case management plans established by home health case managers for long-term home health spells of illness. Directs the Secretary of Health and Human Services (Secretary) to establish a fee schedule for payment for home health case manager services. Requires the Secretary to study and report to Congress on the types of Medicare post-acute hospital care services to determine whether use of case managers and case management plans similar to home health case managers and home health case management plans is feasible and appropriate for each such type of service. (Sec. 204) Requires the Secretary to identify at least ten medical conditions, classified by diagnosis-related groups (DRGs), which consistently require an intense level of post-acute care, either by health care providers or by private caregivers. Requires disproportionate share (DSH) hospitals to provide, in the case of an inpatient classified a voluntary discharge classified within a certain medical condition before the date of the discharge, a comprehensive case management plan of care that includes a program of education, training, and assistance to the private caregiver, designed to stabilize or to improve the individual's health and to reduce the likelihood of hospital readmission. Requires a reduction in payment for failure to establish such plan of care. (Sec. 205) Directs the Secretary to pay an additional amount to home health agencies furnishing qualified Medicare home health services during a cost reporting period beginning on or after October 1, 1997, for treatment of conditions within any one of the specified diagnoses classified in St. Anthony's ICD-9-CM Code Book for Physician Payment. Places a limitation of payments. Authorizes appropriations. Bars judicial review. (Sec. 206) Amends SSA title XVIII with respect to the post-hospital referral process and the definition of homebound. Subtitle B: Encouraging Provision of Hospice Care - Amends SSA title XVIII to: (1) provide for hospice information for certain Medicare beneficiaries at time of hospital discharge; and (2) permit payment to hospice programs for costs of medical education. (Sec. 212) Amends the Balanced Budget Act of 1997 (BBA '97) to include hospice programs among qualified consortia for certain demonstration projects. (Sec. 213) Amends Federal civil service law to provide for the inclusion of hospice care under the Federal Employees Health Benefits Program. Subtitle C: QMB Improvements - Amends part A (General Provisions) of SSA title XI to establish a mechanism for promoting Medicare cost-sharing assistance to eligible low-income Medicare beneficiaries. (Sec. 221) Amends the Internal Revenue Code to direct the Secretary of the Treasury, upon written request from the Commissioner of Social Security, to disclose to the Secretary whether with respect to an identified Medicare beneficiary: (1) there has not been filed an income tax return for the most recent period for which the Secretary has information; or (2) such a return has been filed, and the amount of the gross income is below the level (or levels) the Secretary may specify to carry out the Ticket to Work and Self-Sufficiency Program, treating the number of dependents as the size of the family involved; and (3) whether, if the individual qualified for Medicare cost-sharing assistance at any time in the previous year, the individual's gross income is still within the eligibility level for the TWSS Program. Title III: Nursing Home Quality Protections - Amends SSA titles XVIII and XIX (Medicaid) to: (1) require a skilled nursing facility (SNF) or, respectively, a nursing facility, to post for each wing or floor of the facility the names of the licensed and unlicensed nursing staff on duty at any time, and the number of residents on such wing or floor for whom they are responsible; and (2) require each State to assess against a SNF or nursing facility a fee to recover the State's actual costs and expenses in conducting any resurveys or reinspections in addition to the annual standard survey in those cases in which violations are found and deficiencies are cited in the initial survey, and the resurvey or reinspection is required to determine whether the facility has achieved compliance. (Sec. 302) Disallows Medicaid payments to SNFs or nursing facilities to cover fees assessed or any civil money penalty. (Sec. 303) Amends SSA titles XVIII and XIX to provide for a program to prevent abuse of nursing facility and SNF residents, using background checks on employment applicants, and prohibiting the hiring of abusive workers. Prescribes civil penalties for violation of program requirements, and criminal penalties for knowing unauthorized use of worker information. Expands State nurse aid registry requirements under Medicaid and Medicare to include collecting information about nursing facility employees other than nurse aides. Adds Federal and State requirements concerning criminal background checks on nursing facility employees. Applies to other entities providing long-term care services under Medicaid and Medicare the screening and background checks applicable to skilled nursing facilities. (Sec. 304) Amends SSA title XI to provide for inclusion of abusive nursing facility workers in the database established as part of national health care fraud and abuse data collection program. Authorizes appropriations. (Sec. 305) Directs the Secretary to establish a demonstration program to provide grants to develop information on best practices in patient abuse prevention training (including behavior training and interventions) for managers and staff of hospital and health care facilities. Authorizes appropriations. Title IV: Access to Long-Term Care Insurance - Subtitle A: Group Long-Term Care Insurance - Amends Federal civil service law to provide for group long-term care insurance for Federal employees and related eligible individuals. Authorizes appropriations. (Sec. 402) Directs the President to submit to Congress a plan under which employees who are not entitled to purchase long-term care benefits insurance may purchase insurance of the type offered under this subtitle. Subtitle B: Extension of Consumer Protection Standards to All Long-Term Care Insurance Policies - Subjects to a specified civil monetary penalty any issuer of a long-term care insurance contract (other than a qualified long-term care insurance contract) that fails to comply with certain consumer protection standards of the Internal Revenue Code that apply to a qualified long-term care insurance contract, as adjusted to conform with the most recent version available of the long-term care insurance model regulation and the long-term care insurance model Act promulgated by the National Association of Insurance Commissioners. Title V: Addition of National Family Caregiver Program to the Older Americans Act of 1965 - Amends the Older Americans Act of 1965 (OAA) to modify the program for in-home supportive services for older individuals who are victims of Alzheimer's disease and related disorders with neurological and organic brain dysfunction, and to the families of such victims. Provides for supportive activities to meet the special needs of caregivers, including caretakers who provide in-home services to frail older individuals as well as for a National Family Caregiver Support Program. Authorizes appropriations. (Sec. 502) Revises OAA allotments to States with regard to the formula for computation of amount and unused funds. Title VI: Medicare For Caregivers - Subtitle A: Access to Medicare Benefits for Caregivers - Amends SSA title XVIII to add a new part D (Medicare Benefits for Caregivers). Creates for use in such program the Medicare Caregiver Trust Fund, funded by transfers from the Federal Hospital Insurance Trust Fund and from the Federal Supplementary Medical Insurance Trust Fund of amounts equivalent to reductions in expenditures under the respective trust fund attributable to the enactment of the Medicare Fraud and Overpayment Act of 1999. Subtitle B: COBRA Protection for Caregivers - Chapter 1: Amendments to the Employee Retirement Income Security Act of 1974 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to provide for COBRA (Consolidated Omnibus Budget Reconciliation Act of 1985) continuation benefits for certain caregivers whose group health plan coverage had been terminated. Chapter 2: Amendments to the Public Health Service Act - Amends the Public Health Service Act to provide for COBRA continuation benefits for certain caregivers whose group health plan coverage had been terminated. Chapter 3: Amendments to the Internal Revenue Code of 1986 - Amends the Internal Revenue Code to provide for COBRA continuation benefits for certain caregivers whose group health plan coverage had been terminated. Subtitle C: Financing - Provides that any increase in Medicare payments that results from enactment of this title shall be offset by reductions in payments under such program pursuant to the anti-fraud and -abuse provisions of the Medicare Fraud and Overpayment Act of 1999. Title VII: Social Security Benefit For Long-Term Caregivers - Amends SSA title II (Old Age, Survivors, and Disability Insurance) to provide for Social Security credit for certain long-term caregivers. Prescribes a formula for the deeming of caregiver wages for entitlement purposes. Authorizes appropriations.
Bill· HRH.R. 2682 (106th)referred
United States · United States Congress · 3 August 1999
Title I: Motor Carrier Safety - Motor Carrier Safety Act of 1999 - Amends Federal transportation law to direct the Secretary of Transportation, in prescribing regulations on minimum standards for testing and ensuring the fitness of an individual operating a commercial motor vehicle, to require that such individual has received training, including in-vehicle training, in the safe operation of a motor vehicle of the type the individual operates or will operate. (Sec. 102) Requires a State, in order to avoid withholding of its apportionment of Federal-aid highway funds, to comply with certain commercial driver's license requirements, including to: (1) record on a driver's commercial driver's license record each conviction for a moving traffic violation, including one committed in a non-commercial motor vehicle; (2) not issue a commercial driver's license to an individual within three years after the date the individual was convicted of any drug- or alcohol-related traffic violation, including one committed in a non-commercial motor vehicle; and (3) not issue a special license or permit to a commercial driver's license holder that permits the driver to drive a commercial motor vehicle during a period in which the individual is disqualified from operating a commercial motor vehicle, or the individual's driver's license is revoked, suspended, or canceled. Requires the Secretary, if a State is not in substantial compliance with specified Federal commercial driver's license requirements, to transfer up to five percent of the State's apportionment of Federal-aid highway funds to amounts made available to such State for enforcement of Federal and State programs for improving motor carrier safety, including commercial motor vehicle safety and hazardous materials transportation safety. (Sec. 103) Directs the Secretary, in prescribing regulations for determining the safety fitness of an owner or operator of a commercial motor vehicle, to require that no owners or operators beginning commercial motor vehicle operations after enactment of this Act will be determined fit unless they have attended a program that educates them on at least safety, size and weight, and financial responsibility regulations administered by the Secretary. Requires the Secretary to assess a fee to defray the cost of the program. (Sec. 104) Amends the Transportation Equity Act for the 21st Century to prohibit the redistribution to a State of its unused apportionment of funds for Federal-aid highway and highway safety construction programs during a fiscal year, if the State that fails to reduce the number of fatalities in a year resulting from commercial motor vehicle crashes by at least five percent. (Sec. 105) Directs the Secretary, after notice and opportunity for comment, to issue regulations requiring the installation and use of on-board recorders or other technologies on commercial motor vehicles to manage driver hours of service. (Sec. 106) Directs the Secretary to study and report to Congress on methods used to compensate drivers of commercial motor vehicles, and how they may affect safety and compliance with State and Federal motor carrier safety requirements (including hours of service regulations), including ways safety could be improved through changes in driver compensation. Authorizes appropriations. (Sec. 107) Requires the Secretary to expend a specified amount from certain Federal-aid highway funds each fiscal year to carry out public information and education programs to prevent crashes involving commercial motor vehicles. (Sec. 108) Requires the Secretary to amend a specified regulation to require the periodic updating of the Motor Carrier Identification Report, Form MCS-150, by each motor carrier conducting operations in interstate or foreign commerce. Authorizes appropriations. (Sec. 109) Amends Federal transportation law to subject to civil and criminal penalties, to the same extent as the motor carrier or driver committing such violation, any person who knowingly aids, abets, commands, or induces a violation of Federal regulations pertaining to qualifications, hours of service, safety, and equipment standards with respect to motor carriers (including migrant worker motor carriers). (Sec. 110) Redefines "imminent hazard" for which a commercial motor vehicle may be ordered out of service to mean any violation, or series of violations, of specified Federal commercial motor carrier safety regulations that could result in a highway crash if not discontinued within 24 hours. (Sec.111) Directs the Secretary to carry out a pilot program with one or more States to develop innovative methods (including use of photography and other imaging technologies) of improving compliance with traffic laws, including those pertaining to highway-rail grade crossings. Authorizes appropriations. (Sec. 112) Directs the Secretary to conduct research on heavy vehicle safety, including measures to improve braking and stability, measures to improve vehicle compatibility in crashes between heavier and lighter vehicles, and measures to improve the performance of motor vehicle drivers. Authorizes appropriations. (Sec. 113) Directs the Secretary to carry out a program, in cooperation with the States, to improve the collection and analysis of data on crashes involving commercial vehicles. Authorizes appropriations. (Sec. 114) Authorizes appropriations for: (1) grants to States for the development and enforcement of Federal and State regulations on commercial motor vehicle safety; and (2) the establishment and operation of motor carrier, commercial motor vehicle, and driver information systems and data analysis programs to support safety regulatory and enforcement activities. Title II: Highway-Rail Grade Crossing Safety - Highway-Rail Grade Crossing Safety Act of 1999 - Amends Federal rail transportation law to promote the establishment of emergency notification systems utilizing toll-free telephone numbers that the public can use to convey to railroad carriers (either directly or through public safety personnel) information about malfunctions of automated warning devices or other safety problems at highway-rail grade crossings. (Sec. 203) Amends railroad trespassing and vandalism provisions to require the Secretary to evaluate and review current local, State, and Federal laws regarding, among other things, violations of highway-rail grade crossing signals, and develop model prevention strategies and enforcement laws to be used for the consideration of State and local legislatures and governmental entities. Requires the Secretary to develop and make available to State and local governments model State legislation providing for civil or criminal penalties, or both, for violations of highway-rail grade crossing signals. (Sec. 204) Directs each railroad carrier to report to the Secretary, with periodic updates, certain information concerning each highway-rail crossing through which such carrier operates.
Bill· HRH.R. 2688 (106th)referred
United States · United States Congress · 3 August 1999
Metropolitan Washington Regional Transportation Act - Directs the National Capital Region Transportation Planning Board to: (1) propose and develop a list of priority regional transportation projects (including those that cannot be funded with Federal, State, and local transportation funds) and regional funding mechanisms needed to address the growing congestion crisis in the metropolitan Washington region; (2) manage the Metropolitan Washington Regional Transportation Corporation to provide funding for such projects; (3) provide notice and opportunity for public comment; (4) promote cooperative action by metropolitan Washington region jurisdictions on regional transportation issues; and (5) if necessary, assist such jurisdictions in developing an interstate compact or agreement to better meet regional transportation needs. (Sec. 5) Authorizes one or more of the metropolitan Washington region jurisdictions to enter into an interstate compact or agreement to finance and implement one or more of the priority regional transportation projects from the Board's long-range plan if consent is granted by: (1) the Governor of each State that enters into the compact or agreement; and (2) the Mayor of the District of Columbia, if the District of Columbia enters into such compact or agreement. (Sec. 6) Establishes the Metropolitan Washington Regional Transportation Corporation, which shall assist in the management of any initial funding and implementation of an interstate agreement or compact to reduce traffic congestion or improve travel options in the metropolitan Washington region. Directs the Secretary of Transportation to report to specified congressional committees on the progress of the Board in developing cooperative transportation plans and regional funding mechanisms to meet transportation needs in the metropolitan Washington region. (Sec. 7) Declares that funding provided under any regional transportation program developed under this Act shall supplement (and not supplant) other Federal, State, and local transportation funding for the metropolitan Washington region jurisdictions. Requires such jurisdictions to maintain fiscal year expenditures at not less than the preceding fiscal year's level. (Sec. 8) Authorizes appropriations.
Bill· HRH.R. 2692 (106th)referred
United States · United States Congress · 3 August 1999
Amends the Internal Revenue Code to increase the child tax credit.
Resolution· HRESH.Res. 273 (106th)passed
United States · United States Congress · 3 August 1999
Sets forth the rule (open) for the consideration of H.R. 2670 (Departments of Commerce, Justice, and State, the Judiciary, and related agencies appropriations).
Bill· SS. 1471 (106th)referred
United States · United States Congress · 2 August 1999
Individual Investment Account Act of 1999 - Amends the Internal Revenue Code to allow a deduction for amounts contributed to individual investment accounts. Allows tax-free distributions, limited to $15,000 for all taxable years, from such accounts for use in the purchase of a principal residence by a first-time homebuyer. Makes such accounts tax-exempt unless the individual engages in prohibited transactions. Adjusts dollar limitations under this Act for inflation. Allows such deduction in determining adjusted gross income. Exempts such accounts from estate tax. Excludes from gross income gain from the sale or exchange of property if, during the five-year period ending on the date of the sale or exchange, such property has been owned and used by the taxpayer as a principal residence for periods aggregating three years or more. Limits such exclusion to the amount paid to an individual investment account during the one-year period beginning on the date of the sale or exchange. Provides for adjusting the basis of a residence acquired through the use of an individual investment account.
Bill· HRH.R. 2671 (106th)open
United States · United States Congress · 2 August 1999
Yankton Sioux Tribe and Santee Sioux Tribe of Nebraska Development Trust Fund Act - Establishes in the Treasury the Yankton Sioux Tribe Development Trust Fund and the Santee Sioux Tribe of Nebraska Development Trust Fund. Directs the Secretary of the Treasury to: (1) deposit a specified amount into each Fund; (2) invest such amounts and deposit resulting interest in the Funds; and (3) withdraw the aggregate amount of interest deposited into the Funds each fiscal year and transfer that amount to the Secretary of the Interior to use for making payments to the Yankton Sioux Tribe and the Santee Sioux Tribe, as requested by each Tribe pursuant to tribal resolution, for carrying out projects and programs under each Tribe's Tribal Plan. Permits each Tribe to enter into an agreement under which it pledges future payments as security for a loan or other financial transaction, but only in connection with the purchase of land or other capital assets, and only for an amount less than 40 percent of any payment for that year. Directs the tribal council of each Tribe to prepare a Tribal Plan for using payments for carrying out projects and programs to promote: (1) economic development; (2) infrastructure development; or (3) the educational, health, recreational, and social welfare objectives of the Tribe and its members. Prohibits any payment made to either Tribe pursuant to this Act from: (1) resulting in the reduction or denial of any service or program to which the Tribe or any member of the Tribe is otherwise entitled because of federally recognized status; (2) being subject to any Federal or State income tax; or (3) affecting Pick-Sloan Missouri River Basin power rates. Authorizes appropriations.
Bill· HRH.R. 2670 (106th)passed
United States · United States Congress · 2 August 1999
TABLE OF CONTENTS: Title I: Department of Justice Title II: Department of Commerce and Related Agencies Title III: The Judiciary Title IV: Department of State and Related Agency Title V: Related Agencies Title VI: General Provisions Title VII: Rescissions Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 2000 - Makes appropriations for FY 2000 for the Departments of Commerce, Justice, and State, the judiciary, and related agencies. Title I: Department of Justice - Department of Justice Appropriations Act, 2000 - Makes appropriations for the Department of Justice for: (1) general administration;(2) counterterrorism activities; (3) payments of costs of telecommunications carriers in complying with capability requirements; (4) administration of pardon and clemency petitions and immigration-related activities; (5) the Office of Inspector General; (6) the U.S. Parole Commission; (7) legal activities; (8) antitrust activities; (9) the Offices of U.S. Attorneys; (10) the U.S. Trustee Program; (11) the Foreign Claims Settlement Commission; (12) the U.S. Marshals Service, including an amount for Federal prisoner detention; (13) fees and expenses of witnesses; (14) the Community Relations Service; (15) certain uses of the Assets Forfeiture Fund; (16) administrative expenses related to the Radiation Exposure Compensation Act; (17) interagency law enforcement with respect to organized crime drug trafficking; (18) the Federal Bureau of Investigation; (19) construction for specified agencies; (20) the Drug Enforcement Administration; (21) the Immigration and Naturalization Service (INS); (22) the Federal prison system, including an amount for buildings and facilities; (23) Office of Justice programs; (24) State and local law enforcement assistance; (25) the Executive Office for Weed and Seed; (26) community oriented policing services; (27) juvenile justice programs; and (28) public safety officers' benefits. Sets forth authorized uses of, and limitations on, such funds. (Sec. 103) Prohibits the use of funds appropriated by this title to: (1) pay for abortions except where the life of the mother would be endangered if the fetus were carried to term, or in the case of rape; or (2) require any person to perform or facilitate an abortion. (Sec. 109) Makes certain provisions of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1999 relating to the obligation of certain counterterrorism funds without regard to Federal acquisition rules and restrictions on information disclosure in specified actions filed by prisoners applicable to FY 2000 and thereafter. (Sec. 114) Makes a provision of the Emergency Supplemental Appropriations Act, 1999 relating to grants for assistance to the victims of Pan Am Flight 103 applicable for FY 2000. (Sec. 115) Amends the Federal judicial code to increase certain bankruptcy filing fees and the percentage of such fees to be deposited into the U.S. Trustee System Fund and a fund for operation and maintenance of the U.S. courts. Title II: Department of Commerce and Related Agencies - Department of Commerce and Related Agencies Appropriations Act, 2000 - Makes appropriations for the Department of Commerce for: (1) the Office of the U.S. Trade Representative; (2) the International Trade Commission; (3) the International Trade Administration; (4) export administration and national security activities; (5) the Economic Development Administration; (6) minority business development; (7) economic and statistical analysis programs; (8) the Census Bureau; (9) the National Telecommunications and Information Administration; (10) public telecommunications facilities planning and construction grants; (11) information infrastructure grants; (12) the Patent and Trademark Office; (13) the Under Secretary for Technology-Office of Technology Policy; (14) the National Institute of Standards and Technology, including amounts for the Manufacturing Extension Partnership and for construction of new research facilities; (15) the National Oceanic and Atmospheric Administration, including an amount for procurement, acquisition, and construction of capital assets;(16) the Coastal Zone Management Fund; (17) the Fishermen's Contingency Fund; (18) the Foreign Fishing Observer Fund; (19) the fisheries finance program account; (20) general administration; and (21) the Office of Inspector General. Sets forth authorized uses of, and limitations on, such funds. Rescinds all unobligated balances in the Fisheries Promotional Fund. Title III: The Judiciary - Judiciary Appropriations Act, 2000 - Makes appropriations for: (1) the Supreme Court, including an amount for care of the building and grounds; (2) the U.S. Court of Appeals for the Federal Circuit; (3) the U.S. Court of International Trade; (4) the courts of appeals, district courts, and other judicial services; (5) defender services; (6) fees of jurors and commissioners; (7) court security; (8) the Administrative Office of the U.S. Courts; (9) the Federal Judicial Center; (10) judicial retirement funds; and (11) the U.S. Sentencing Commission. Sets forth authorized uses of, and limitations on, such funds. Title IV: Department of State and Related Agency - Department of State and Related Agency Appropriations Act, 2000 - Makes appropriations for the Department of State for: (1) administration of foreign affairs, diplomatic and consular programs; (2) the Capital Investment Fund; (3) the Office of Inspector General; (4) educational and cultural exchange programs; (5) representation allowances; (6) protection of foreign missions and officials; (7) security and maintenance of U.S. missions; (8) emergencies in the diplomatic and consular service; (9) the repatriation loans program account; (10) the American Institute in Taiwan; (11) the Foreign Service Retirement and Disability Fund; (12) international organizations, conferences, peacekeeping, and commissions; (13) the Asia Foundation; (14) the Eisenhower Exchange Fellowships, Incorporated; (15) the Israeli Arab Scholarship Program; and (16) the National Endowment for Democracy. Makes appropriations for the Broadcasting Board of Governors for international broadcasting operations and capital improvements. Sets forth authorized uses of, and limitations on, funds appropriated under this title. (Sec. 404) Makes a certain provision of the Department of State and Related Agencies Appropriations Act, 1999 regarding a fee for the issuance of combined border crossing cards and nonimmigrant visas effective in FY 2000 and thereafter. (Sec. 405) Bars the use of funds made available in this Act by the Department of State or the Broadcasting Board of Governors to provide assistance to the Palestinian Broadcasting Corporation. Title V: Related Agencies - Makes appropriations for the: (1) Maritime Administration for maritime security, operations and training, and the maritime guaranteed loan program;(2) Commission for the Preservation of America's Heritage Abroad; (3) Commission on Civil Rights; (4) Commission on Security and Cooperation in Europe; (5) Equal Employment Opportunity Commission (EEOC); (6) Federal Communications Commission; (7) Federal Maritime Commission; (8) Federal Trade Commission; (9) Legal Services Corporation; (10) Marine Mammal Commission; (11) Securities and Exchange Commission; and (12) Small Business Administration (SBA), including amounts for the Office of Inspector General and business and disaster loans. Sets forth authorized uses of, and limitations on, such funds. Title VI: General Provisions - Sets forth limitations on the use of funds under this Act. (Sec. 607) Sets forth Buy American provisions. (Sec. 608) Prohibits the use of funds made available by this Act to: (1) enforce any EEOC guidelines covering harassment based on religion if such guidelines do not differ from proposed guidelines of October 1, 1993; (2) pay for costs incurred in operating certain diplomatic or consular posts in Vietnam or increasing the number of personnel assigned to such posts until the President makes a specified certification; or (3) provide specified personal comforts in the Federal prison system. (Sec. 610) Prohibits the use of funds made available by this Act for any United Nations undertaking if: (1) such undertaking is a peacekeeping mission and will involve U.S. armed forces under the command of a foreign national; and (2) the President's military advisors have not submitted a recommendation that such involvement is in the national security interest and the President has not submitted such recommendation to Congress. (Sec. 616) Makes funds provided by this Act unavailable to promote the sale or export of tobacco or tobacco products or to seek the reduction or removal by any foreign country of restrictions on the marketing of such products, except for restrictions which are not applied equally to products of the same type. (Sec. 617) Bars funds appropriated under any law from being used for: (1) the implementation of any tax or fee in connection with any criminal background check system that implements requirements under the Federal criminal code in connection with certain restrictions on the transfer of firearms; or (2) any such system that does not result in the destruction of information submitted by persons determined not to be prohibited from owning a firearm. (Sec. 620) Prohibits the use of funds appropriated by this Act to propose or issue rules or orders for implementing the Kyoto Protocol. Title VII: Rescissions - Rescinds a specified amount of funds appropriated to the Department of Justice for the INS Immigration Emergency Fund. Rescinds a specified amount for the Department of State for international broadcasting operations of the U.S. Information Agency. Rescinds a specified amount of funds for the SBA's business loans program account.
Bill· HRH.R. 2677 (106th)referred
United States · United States Congress · 2 August 1999
Amends the Communications Act of 1934 to direct the Federal Communications Commission to prescribe regulations to require telecommunications carriers to provide to their customers a complete and accurate itemization of all charges, fees, and taxes collected with any bill for telephone toll or exchange service, including the amount collected for contributions for Federal and State support of universal service.
Bill· HRH.R. 2676 (106th)referred
United States · United States Congress · 2 August 1999
National Beverage Container Reuse and Recycling Act of 1999 - Amends the Solid Waste Disposal Act to prohibit the sale of beer, mineral water, soda water, wine coolers, or carbonated soft drinks in beverage containers by retailers and distributors unless such containers carry a refund value of ten cents. Provides for the adjustment for inflation of the refund amount at ten-year intervals. Requires: (1) distributors to collect from retailers the refund value for each beverage sold to retailers; and (2) retailers to collect from consumers the refund value for each beverage sold to consumers. Requires retailers and distributors to pay the refund on returned containers of brands (in the same kind and size of container) sold. Directs distributors to pay annually to a State unclaimed refund amounts (the amount by which the total refund value of all containers sold by distributors exceeds the amount paid by distributors to persons in that State). Makes unclaimed refunds available to a State for carrying out pollution prevention and recycling programs. Prohibits distributors and retailers from: (1) selling beverages in metal beverage containers with detachable openings; and (2) disposing of containers subject to this Act or any metal, glass, or plastic from such containers (other than the top or seal) in landfills or solid waste disposal facilities. Makes this Act inapplicable to States that have adopted requirements similar to those under this Act or that have demonstrated achievement of a recycling or reuse rate for beverage containers of at least 70 percent. Prohibits States or political subdivisions that impose taxes on the sale of beverage containers from imposing any tax on the amount attributable to the refund value of such containers. Prescribes civil penalties for violations of this Act.
Bill· HRH.R. 2664 (106th)referred
United States · United States Congress · 30 July 1999
Spokane Tribe of Indians of the Spokane Reservation Grand Coulee Dam Equitable Compensation Settlement Act - Establishes in the Treasury the Spokane Tribe of Indians Settlement Fund Account. Directs the Secretary of the Treasury (Secretary) to deposit into the Account a sum equal to 39.4 percent of the lump sum paid to the Confederated Tribes of the Colville Reservation, pursuant to the Confederated Tribes Act, adjusted for inflation, as payment and satisfaction of the Spokane Tribe's claim for use of its lands for generation of hydropower from 1940 through November 2, 1994, the enactment date of such Act. Requires the Administrator of the Bonneville Power Administration, on September 30 of the next six fiscal years, to pay into the Fund deposits equal to 20 percent of 39.4 of the sum authorized to be paid to the Confederated Tribes through the end of the fiscal year during which this Act is enacted, adjusted for inflation, to maintain the purchasing power the Spokane Tribe would have had if annual payments had been made to it on the date annual payments commenced and were subsequently made to the Confederated Tribes under such Act. Requires, on September 1 of each fiscal year, annual payments to be made by the Power Administration directly to the Spokane Tribe in an amount that is equal to 39.4 percent of the annual payment authorized to be paid to the Confederated Tribes under such Act. Requires the Secretary to transfer settlement funds to the Spokane Business Council within 60 days after receiving written notice of adoption of a resolution by the Council requesting the transfer. Requires that: (1) 25 percent of such funds be reserved by the Council and used for general discretionary purposes of general benefit to all members of the Spokane Tribe; and (2) 75 percent of such funds be used for the resource development program, credit program, scholarship program, and reserve, investment, and economic development programs. Declares that the approval of the Secretary or the Secretary of the Interior for any payment, distribution, or use of the funds transferred or paid to the Spokane Tribe shall not be required and such Secretaries shall have no trust responsibility for the investment, supervision, administration, or expenditure of such funds. Requires that: (1) the Administrator deduct from the interest payable to the Secretary from net proceeds (as defined in the Federal Columbia River Transmission system Act) each year a specified percentage of the payment made to the Tribe for the prior fiscal year; and (2) each deduction be credited to the interest payments otherwise payable by the Administrator to the Secretary during the fiscal year and allocated pro rata to all interest payments on debt associated with the generation function of the Federal Columbia River Power System that are due during that fiscal year. Provides that payments made under this Act shall constitute full payment and satisfaction of the Spokane Tribe's claim to a fair share of the annual hydropower revenues generated by the Grand Coulee Dam project from 1940 through the fiscal year prior to the fiscal year during which this Act is enacted and represents the Tribe's proportional entitlement of hydropower revenues based on the lump sum payment for damages from 1940 through 1994 and the annual payments by the Power Administration to the Confederated Tribes. Authorizes appropriations.
Bill· SS. 1466 (106th)referred
United States · United States Congress · 29 July 1999
Taxpayer's Defense Act - Amends Federal provisions concerning discretionary congressional review of agency rules to set forth provisions mandating that a rule that establishes or increases a tax, however denominated, shall not take effect before the enactment of a bill the text of which has been submitted to each House of Congress by the agency promulgating the rule in a report that contains the text of the part of the rule that establishes or increases a tax, and an explanation of the bill. Exempts a rule promulgated under the Internal Revenue Code. Outlines introduction, referral, and consideration procedures for approval of the bill.
Bill· HRH.R. 2636 (106th)open
United States · United States Congress · 29 July 1999
Taxpayer's Defense Act - Amends Federal provisions concerning discretionary congressional review of agency rules to prohibit a rule that establishes or increases a tax, however denominated, from taking effect before the enactment of a bill specifically authorizing the rule. Exempts a rule promulgated under the Internal Revenue Code. Requires an agency promulgating such a rule to submit to each House of Congress a report containing the text of the part of the rule that establishes or increases a tax, and an explanation of the rule. Outlines procedures for House and Senate consideration of the bill authorizing the rule to take effect.
Bill· HRH.R. 2646 (106th)referred
United States · United States Congress · 29 July 1999
Common Sense Family Tax Relief Act of 1999 - Title I: Tax Relief for Families - Amends the Internal Revenue Code to make the basic standard deduction on a joint return twice that of the deduction on a single return. (Sec. 102) Revises the dependent care tax credit to: (1) amend applicable credit percentages; (2) provide an inflation adjustment; (3) allow a minimum credit for stay at-home parents with a dependent under one year old; and (4) permit a residency-based test rather than a household maintenance-based test under certain circumstances. (Sec. 103) Allows a tax credit for employers who provide qualified day care centers for their employees. (Sec. 104) Reduces individual capital gain tax rates. (Sec. 105) Applies capital gain tax rates to capital gains of designated settlement funds. Title II: Tax Relief for Businesses - Amends the Code to make the research credit permanent. (Sec. 202 ) Eliminates the limitation on the estate tax deduction for family-owned business interests. Title III: Educational Opportunities - Amends the Code to eliminate the 60-month limit on student loan interest deductibility. (Sec. 302) Establishes an employer tax credit for information technology training program expenses. (Sec. 303) States that aggregate tax credits shall not exceed the sum of regular tax liability and minimum tax liability. Eliminates the reduction of the child tax credit for taxpayers subject to the alternative minimum tax. Title IV: Tax Relief for Retirement Savings - Amends the Code to increase annual individual retirement account (IRA) deductible contributions. (Sec. 402) Amends the Social Security Act to revise the monthly exempt amount for purposes of the social security earnings test. Title V: Incentive for Affordable Housing - Amends the Code to increase the State low-income housing credit ceiling. Title VI: Incentives for Health Care and Long-Term Care - Amends the Code to allow the deduction of 100 percent of health insurance costs for self-employed individuals. (Sec. 602) Provides a credit for taxpayers with long-term care needs.
Bill· HRH.R. 2640 (106th)referred
United States · United States Congress · 29 July 1999
Tax Fairness for County Fairs Act of 1999 - Amends the Internal Revenue Code to provide that long-term vehicle storage by tax-exempt organizations which conduct county and similar fairs shall not be treated as an unrelated trade or business.
Bill· SS. 1451 (106th)referred
United States · United States Congress · 28 July 1999
Medicare Waste Tax Reduction Act of 1999 - Amends titles XI and XVIII (Medicare) of the Social Security Act, the Balanced Budget Act of 1997, and other specified Federal law to mandate various specified measures to combat Medicare fraud, waste, and abuse. (Sec. 2) Includes among such measures: (1) increased medical, utilization, and fraud reviews in a fiscal year; (2) Department of Health and Human Services (HHS) oversight of home health agencies; (3) an information system for ensuring that Medicare does not reimburse claims owed by other payers; (4) civil monetary penalties for services ordered or prescribed by an excluded individual or entity, as well as for false certification of eligibility for partial hospitalization and hospice services; (5) exemption of health plans, plan issuers, and employees from liability for providing information regarding health care fraud; (6) exclusion of skilled nursing facilities (SNFs) and an individual's personal residence from covered locations for the provision of partial hospitalization services; (7) new health, safety, and anti-fraud requirements for community mental health centers with respect to partial hospitalization services; (8) authority for the HHS Secretary to establish a prospective payment system (PPS) for partial hospitalization services provided by a community mental health center or by a hospital; (9) repeal of certain factors required by the Balanced Budget Act of 1997 for determination of the inherent reasonableness of costs for all Medicare part B (Supplementary Medical Insurance) services other than physicians' services; (10) mandatory establishment of standards regarding payment for certain orthotics and prosthetics; (11) authority for the Secretary to contract for Medicare claims processing with agencies and organizations that are not insurance companies, and to renew contracts with fiscal intermediaries meeting performance requirements without competitive procedures; and (12) addition of Y2K compliance to fiscal intermediary contract performance requirements. Makes specified increases in appropriated amounts for Medicare and Medicaid activities, including the Medicare Integrity program. (Sec. 4) Reduces the reimbursement to physicians, suppliers, or other service providers for drugs and biologicals from 95 percent of the average wholesale price to the lowest of 83 percent of such price, the actual acquisition cost, or an even lower amount according to a specified formula. Repeals the mandate of the Balanced Budget Act of 1997 for reports on the average wholesale price of drugs and biologicals. (Sec. 9) Provides that Medicare- and Medicaid-related actions shall not be stayed by bankruptcy proceedings, nor Medicare- and Medicaid-related debt discharged in bankruptcy. (Sec. 11) Authorizes the Secretary to establish a procedure for enrolling and re- enrolling, for an appropriate fee, non-service providers that furnish covered health care items or services. (Sec. 12) Directs the HHS Secretary to: (1) develop and implement a comprehensive plan of activities to increase Medicare compliance, education, and assistance for health care providers; and (2) contract with the Institute of Medicine of the National Academy of Sciences to establish a committee to study Medicare administrative requirements applicable to Medicare health care providers, and make recommendations on how Medicare paperwork and administrative requirements can be minimized. Authorizes appropriations for such study. (Sec. 14) Specifies application of certain sanctions to Federal health care programs. (Sec. 15) Revises alternative criteria for payments for durable medical equipment (DME) to include the least expensive amount that the item supplier is paid by a Medicare+Choice organization or by any Federal health care program. Requires the Secretary to adjust the payment rate for any DME administrative costs exceeding those associated with providing a particular item to a Medicare+Choice organization or another Federal health care program. (Sec. 16) Outlines provisions for implementation of a commercial claims auditing system for Medicare carriers in processing claims under Medicare part B. (Sec. 18) Authorizes appropriations for carrying out and expanding nationwide the Health Care Anti-Fraud, Waste and Abuse Community Volunteer Demonstration Projects (Medicare Senior Waste Patrol) conducted by the Administration on Aging. (Sec. 21) Repeals certain conditions for the termination of agreements with agencies or organizations for the processing of Medicare part A (Hospital Insurance) claims. Revises requirements for performance standards and criteria for fiscal intermediaries. Changes certain cost reimbursement provisions from mandatory to discretionary. Repeals the Secretary's mandate, in determining administration costs, to take into account the reasonable and adequate amount to meet such costs which must be incurred by an efficiently and economically operated carrier in carrying out its contract terms. (Sec. 22) Exempts from requirements of the Paperwork Reduction Act of 1980 any Office of Inspector General established within an agency under the Inspector General Act of 1978.
Bill· SS. 1454 (106th)referred
United States · United States Congress · 28 July 1999
Public School Modernization and Overcrowding Relief Act of 1999 - Amends the Internal Revenue Code to: (1) provide a limited credit for qualified public school modernization bonds; (2) provide for qualified school construction bonds and qualified zone academy bonds and establish limits and allocation formulas for such bonds; (3) provide for the treatment of qualified public educational facility bonds as exempt facility bonds; (4) increase the amount by which certain governmental bonds used to finance public school capital expenditures may be exempted from specified arbitrage bond provisions; (5) revise provisions concerning advance refundings of bonds.
Bill· SS. 1444 (106th)referred
United States · United States Congress · 27 July 1999
Amends the Internal Revenue Code to: (1) eliminate the 60-month limit on student loan interest deductions; and (2) increase the student loan interest deduction income limitation.
Bill· SS. 1446 (106th)referred
United States · United States Congress · 27 July 1999
Amends the Internal Revenue Code to permit a second or third advance refunding of bonds if the original bond was issued to finance governmental facilities used for essential government functions.
Bill· SS. 1442 (106th)referred
United States · United States Congress · 27 July 1999
Professional Development Reform Act - Amends the Elementary and Secondary Education Act of 1965 (ESEA) to establish a new program for the professional development of elementary and secondary school teachers. Directs the Secretary of Education to make program allotments to applicant State educational agencies (SEAs) according to a specified formula. Requires an SEA to reserve not more than five percent of its allotment to support programs to provide effective leadership and mentoring training to school administrators and teachers. Allows an SEA also to reserve the following portions of its allotment: (1) two percent for technical assistance and information dissemination to schools and local educational agencies (LEAs) for professional development activities aligned with State standards for content, student performance, and teaching excellence; and (2) two percent for evaluation of effectiveness, in certain respects, of professional development provided by schools and LEAs, and for administrative costs. Requires SEAs to allocate to eligible applicant LEAs all allotment funds not so reserved. Bases an LEA's eligibility for such allocations on its eligibility for assistance for basic LEA programs to help disadvantaged children meet high standards. Requires each recipient LEA to use its allocation to carry out specified types of professional development activities in the schools it serves that have the highest percentages of students living in poverty. Provides for continuation of funding under specified conditions. Directs the Secretary to reserve not more than five percent of the amount appropriated under this Act for each fiscal year for: (1) a national evaluation, including State evaluation reports and a report to Congress; and (2) dissemination activities, including a national database or clearinghouse. Authorizes appropriations.
Bill· HRH.R. 2623 (106th)referred
United States · United States Congress · 27 July 1999
Amends the National Defense Authorization Act for Fiscal Year 1998 to allow a new composite theoretical performance level established by the President for high-performance computers subject to certain export controls to take effect 30 (currently 180) days after the President reports to specified congressional committees setting forth the new level and its justification.
Bill· HRH.R. 2613 (106th)referred
United States · United States Congress · 27 July 1999
Rural Methamphetamine Use Response Act of 1999 - Directs the Secretary of Health and Human Services to submit to specified congressional committees an annual report on the problems caused by methamphetamine consumption in rural areas, small cities, and mid-size cities. (Sec. 4) Authorizes appropriations for the Drug Enforcement Administration (DEA) for each fiscal year after FY 1999. Makes sums appropriated available to the DEA for activities to alleviate the growing financial burden on rural communities, small cities, mid-size cities, and other communities resulting from the cleanup of clandestine laboratories and other drug related hazardous waste. Requires the Administrator of the DEA to establish within the DEA a select cadre of special agents with Spanish language capabilities who show work with State and local law enforcement agencies across the United States on matters relating to the combating of methamphetamine related drug trafficking. Authorizes appropriations. (Sec. 6) Directs the Administrator to establish within the DEA four regional satellite training centers for purposes of providing clandestine laboratory training to Federal, State, and local law enforcement personnel, to establish such centers at appropriate locations throughout the United States, and to assign to such centers 12 special agents, four drug prevention specialists, and eight support personnel, as appropriate. Requires the drug prevention specialists to work with communities that have been previously assisted by the DEA's Mobile Enforcement and Regional Enforcement Teams to assist such communities in the development of drug prevention programs and coalitions and provide a solid foundation for the long-term elimination of drug trafficking, abuse, and violence in such communities. Authorizes appropriations. Requires the Administrator to establish: (1) Advanced Clandestine Laboratory Investigations schools for State and local law enforcement personnel; (2) Additional Basic Clandestine Laboratory Certification schools for both DEA and State and local law enforcement personnel; and (3) a "Train the Trainer" program to provide State and local law enforcement personnel with the skills necessary to provide clandestine laboratory re-certification and awareness training to other law enforcement personnel within their jurisdictions. Authorizes appropriations. (Sec. 7) Directs the Attorney General to submit to the Committees annually a report containing a detailed strategy to combat the problem of methamphetamine production and abuse in the United States. (Sec. 8) Amends of the Controlled Substances Act to prohibit the theft and transportation across State lines of stolen anhydrous ammonia. Directs the Administrator to seek to enter into an agreement with Iowa State University to permit the University to continue and expand its current research into the development of inert agents that, when added to anhydrous ammonia, eliminate the usefulness of anhydrous ammonia as an ingredient in the production of methamphetamine. Allows such agreement to provide for the provision to such University, on a reimbursable basis, of $500,000. Authorizes appropriations for the DEA for FY 2000.
Bill· HRH.R. 2628 (106th)referred
United States · United States Congress · 27 July 1999
Medicare Home Health Services Equity Act of 1999 - Revises the home health interim payment system under the Medicare program (title XVIII of the Social Security Act (SSA)) and makes such revisions effective as if included in the original enacting legislation, the Balanced Budget Act of 1997. Amends SSA title XVIII, as amended by the Tax and Trade Relief Extension Act of 1998, to: (1) deny recoupment of reasonable costs to a home health agency in excess of the applicable per beneficiary limitation; (2) eliminate the automatic 15 percent reduction in payment limits; and (3) revise per visit limits.
Bill· HRH.R. 2617 (106th)referred
United States · United States Congress · 27 July 1999
Tax Relief for Responsible Encryption Act of 1999 - Amends the Internal Revenue Code to allow a limited tax credit for the costs of development of encryption products with plaintext access capability without the user's knowledge.
Resolution· HRESH.Res. 263 (106th)passed
United States · United States Congress · 27 July 1999
Sets forth the rule (open) for the consideration of H.R. 2606 (foreign operations, export financing, and related programs appropriations).
Resolution· HRESH.Res. 262 (106th)passed
United States · United States Congress · 27 July 1999
Waives points of order against the consideration of the conference report on H.R. 2465 (Department of Defense appropriations).
Bill· SS. 1429 (106th)open
United States · United States Congress · 26 July 1999
TABLE OF CONTENTS: Title I: Broad Based Tax Relief Title II: Family Tax Relief Provisions Title III: Retirement Savings Tax Relief Subtitle A: Individual Retirement Arrangements Subtitle B: Expanding Coverage Subtitle C: Enhancing Fairness for Women Subtitle D: Increasing Portability for Participants Subtitle E: Strengthening Pension Security and Enforcement Subtitle F: Encouraging Retirement Education Subtitle G: Reducing Regulatory Burdens Subtitle H: Plan Amendments Title IV: Education Tax Relief Provisions Title V: Health Care Tax Relief Provisions Title VI: Small Business Tax Relief Provisions Title VII: Estate and Gift Tax Relief Provisions Subtitle A: Reductions of Estate, Gift, and Generation-Skipping Transfer Taxes Subtitle B: Conservation Easements Subtitle C: Annual Gift Exchange Subtitle D: Simplification of Generation-Shipping Transfer Tax Title VIII: Tax Exempt Organizations Provisions Title IX: International Tax Relief Title X: Housing and Real Estate Tax Relief Provisions Subtitle A: Low-Income Housing Credit Subtitle B: Historic Homes Subtitle C: Provisions Relating to Real Estate Investment Trusts Subtitle D: Private Activity Bond Volume Cap Subtitle E: Leasehold Improvements Depreciation Title XI: Miscellaneous Provisions Title XII: Extension of Expired and Expiring Provisions Title XIII: Revenue Offsets Subtitle A: General Provisions Subtitle B: Loophole Closers Title XIV: Technical Corrections Title XV: Compliance with Congressional Budget Act Taxpayer Refund Act of 1999 - Title I: Broad Based Tax Relief - Amends the Internal Revenue Code to reduce the lowest individual regular income tax rate from 15 percent to 14 percent. (Sec. 102) Phases-in an increase in the size of the 14-percent rate bracket. Title II: Family Tax Relief Provisions - Permits married taxpayers to calculate separate taxable income for each spouse and to be taxed as two single individuals on the same return. Calculates the tax due is calculated by applying the tax rates for single individuals to the separate taxable incomes. Requires both spouses to elect to either use a standard deduction or to itemize their deductions. (Sec. 202) Increases the starting point of the phase-out of the earned income credit for married couples filing a joint return by $2,000. (Sec. 203) Expands the list of persons eligible to: (1) make qualified foster care payments; and (2) place foster care individuals. (Sec. 204) Increases the maximum dependent care credit percentage from 30 percent to 50 percent for taxpayers with an adjusted gross income (AGI) of $30,000 or less. Phases-down the 50 percent credit rate by one percentage point for each $1,000 of AGI, or fraction thereof, between $30,001 and $59,000. (Sec. 205) Provides for an employer-provided child care credit (of up to $150,000) equal to the sum of: (1) 25 percent of the qualified child care expenditures; and (2) 10 percent of the qualified child care resource and referral expenditures. (Sec. 206) Permits an individual to offset the entire regular tax liability (without regard to the minimum tax) by the personal nonrefundable credit. Repeals the provision reducing the refundable child credit by the alternative minimum tax (AMT). Permits the deduction for personal exemptions in computing AMT. Title III: Retirement Savings Tax Relief - Subtitle A: Individual Retirement Arrangements - Increases the annual contribution limit for traditional IRAs and Roth IRAs in $1,000 annual increments, beginning in 2001, until the limit reaches $5,000 in 2003, and thereafter, the limit is indexed for inflation in $100 increments. Increases the AGI phase-out limits for active participants in an employer-sponsored plan. (Sec. 303) Provides for Individual Development Accounts (IDA). Permits, if an eligible individual establishes an IDA with a qualified financial institution, the qualified financial institution to deposit into a separate, parallel, individual or pooled matching account an eligible matching contribution for the taxable year. Provides a tax credit for certain matching contributions to an IDA. Prohibits matching contributions after December 31, 2005. Permits qualified distributions only if, among other things: (1) the holder of the IDA has completed an economic literacy course offered by a qualified financial institution, a nonprofit organization, or a government entity; and (2) the distribution is used for qualified expenses (qualified higher education expenses, qualified first-time homebuyer costs, qualified business capitalization costs, or qualified rollovers). (Sec. 304) Permits IRAs to invest in any coin certified by a recognized grading service. Subtitle B: Expanding Coverage - Provides for optional treatment of elective deferrals as plus contributions. (Sec. 312) Increases elective deferral contribution limits. (Sec. 313) Eliminates certain current rules concerning plan loans made to an owner-employee. (Sec. 314) Provides that elective deferral contributions are not subject to deduction limits. (Sec. 315) Amends the Employee Retirement Income Security Act (ERISA) of 1974 to provide that, during the first five years of a new single-employer plan of a small employer (100 or fewer employees), the flat rate Pension Benefit Guaranty Corporation (PGBC) premium will be five dollars per plan participant. Provides for a reduced additional PGBC variable premium for new employers. (Sec. 317) Eliminates user fee requirements for requests to the IRS concerning the status of pension plans. (Sec. 318) Amends the IRC to allow an eligible employer to establish and maintain a SAFE annuity (an individual retirement annuity) or a SAFE trust (a trust forming part of a defined benefit plan), both to be funded by the employer. Makes the employer contributions deductible without limitation and otherwise provides for the treatment of contributions and distributions. Mandates a penalty for early withdrawals. Requires simplified employer reports for SAFE annuities and simplified actuarial reports for SAFE trusts. Amends ERISA to exempt SAFE trusts from coverage requirements and SAFE annuities from certain employer reporting requirements. (Sec. 319) Modifies top-heavy rules. Subtitle C: Enhancing Fairness for Women - Provides that individuals who have attained age 50 may make additional catch-up elective contributions to employer-sponsored retirement plans and additional catch-up IRA contributions. (Sec. 322) Sets forth requirements relating to equitable treatment for contributions of employees to defined contribution plans. Requires that certain contributions by church plans are not to be treated as exceeding a specified limit. (Sec. 323) Revises requirements relating to tax treatment of division of section 457 plan benefits upon divorce. (Sec. 324) Directs the Secretary to revise regulations relating to safe harbor relief for hardship withdrawals from cash or deferred arrangements. (Sec. 325) Provides for faster vesting of certain employer matching contributions. Subtitle D: Increasing Portability for Participants - Permits rollovers from and to various types of plans. (Sec. 332) Permits individual retirement plan (IRA) rollovers only if certain conditions are met. (Sec. 333) Permits rollover of after-tax contributions in an exempt trust under specified conditions. (Sec. 334) Sets forth a hardship exception to the 60-day rule. (Sec. 335) Sets forth requirements for treatment of forms of distribution available under transferor and transferee plans. (Sec. 336) Revises restrictions on distributions, including the same desk exception. (Sec. 337) Authorizes trustee-to-trustee transfers to purchase permissive service credit with respect to governmental defined benefit plans. (Sec. 338) Allows employers to disregard rollovers for purposes of cash-out amounts, under retirement plan provisions. (Sec. 339) Revises year of inclusion in gross income requirements for section 457 plans. Subtitle E: Strengthening Pension Security and Enforcement - Amends the IRC and ERISA to phase-in increases in the percentage of the current liability funding limit. Repeals such limit beginning January 1, 2004. (Sec. 342) Amends ERISA to direct the PBGC to prescribe rules relating to missing participants for multiemployer plans covered by the PBGC that terminate. (Sec. 343) Amends the IRC to allow an employer, in determining the amount of nondeductible contributions for any taxable year, to elect not to take into account any contributions to a defined benefit plan except to the extent that they exceed the full-funding limitation. (Sec. 344) Imposes an excise tax on a plan failing to provide required notice of a significant reduction in the rate of future benefit accrual. (Sec. 345) Amends the Taxpayer Relief Act of 1997 to protect investment of employee contributions to 401(k) plans by providing that specified requirements apply to elective deferrals for plan years beginning after December 31, 1998. (Sec. 346) Makes certain compensation limitations for defined benefit plans inapplicable to governmental and multiemployer plans. Prohibits combining or aggregating a multiemployer plan with any other plan maintained by the employer for the purpose of applying such limitations. Subtitle F: Encouraging Retirement Education - Requires that pension benefit statements be furnished annually (once every three years for defined benefit plans) or on request. Allows written or electronic statements. Requires multiemployer plans to furnish a statement (written or electronic) on request. (Sec. 352) Excludes qualified retirement planning services from gross income (as a fringe benefit). Subtitle G: Reducing Regulatory Burdens - Directs the Secretary, by regulation, to provide that plan satisfies the nondiscrimination requirements concerning highly employees if it meets pre-1994 requirements and certain other conditions are met. (Sec. 362) Amends the IRC and ERISA to revise requirements relating to timing of plan valuations. (Sec. 363) Amends ERISA rules for substantial owners relating to plan terminations to revise: (1) the phase-in of the guarantee; and (2) the allocation of assets. (Sec. 364) Amends IRC requirements for applicable dividends to allow dividends of employee stock ownership plans to be reinvested without loss of dividend deduction. (Sec. 365) Revises the notice and consent period regarding distributions. Directs the Secretary tomodify certain regulations to provide that the description of a participant's right, if any, to defer receipt of a distribution shall also describe the consequences of failing to defer such receipt. (Sec. 367) Repeals a transition rule relating to certain highly compensated employees under the Tax Reform Act of 1986. (Sec. 368) Directs the Secretary to modify certain regulations with respect to certain plan participation by employees of tax-exempt entities under the IRC. (Sec. 369) Revises ERISA requirements for annual report dissemination. (Sec. 370) Revises rules concerning the exclusion for employer provided transit passes. Subtitle H: Plan Amendments - Prescribes requirements for plan amendments or annuity contract amendments under the IRC. Title IV: Education Tax Relief Amendments - Eliminates the 60-month limit on student loan interest deductions and increases the income limitation on student loan deductions. (Sec. 402) Permits private educational institutions to maintain qualified tuition programs which are comparable to qualified State tuition programs. Excludes qualified distributions from such accounts from gross income. (Sec. 403) Excludes from gross income certain amounts received under the National Health Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. (Sec. 404) Permanently extends the exclusion from gross income of employer-provided educational assistance and restores the exclusion for such assistance on the graduate level. (Sec. 405) Increases the amount by which certain governmental bonds used to finance public school capital expenditures may be exempted from specified arbitrage bond provisions. (Sec. 406) Provides for the treatment of qualified public educational facility bonds as exempt facility bonds. Defines a "qualified public educational facility" as any school facility which is: (1) part of a public elementary school or a public secondary school; and (2) owned by a private, for-profit corporation pursuant to a public-private partnership agreement with a State or local educational agency. Provides for an exception from the State volume cap. (Sec. 407) Permits aggregate Federal guarantees of up to $500 million in school construction bonds by the Federal Housing Finance Board. Title V: Health Care Tax Relief Provisions - Phases-in a 100 percent deduction (for both itemizers and nonitemizers) for the health and long-term care insurance costs of individuals not participating in employer-subsidized health plans. (Sec. 502) Permits offering long-term care insurance under cafeteria plans and flexible spending arrangements. (Sec. 503) Permits a taxpayer an additional exemption for certain elderly family members who need long-term care and who reside with the taxpayer. (Sec. 504) Adds to the list of taxable vaccines any conjugate vaccine of streptococcus pneumoniae. Reduces the per dose vaccine tax rate. Requires a report on the adequacy of the Vaccine Injury Compensation Trust Fund to meet claims. Title VI: Small Business Tax Relief Provisions - Provides for the deduction of 100 percent of the health insurance costs of self-employed individuals. (Sec. 602) Increases to $30,000 the amount which may be expensed as section 179 property. (Sec. 603) Makes the 6.2 percent Federal Unemployment Tax Act rate effective through calendar year 2004 (currently, 2007) and the 6.0 percent rate effective through calendar year 2005 (currently, 2008). (Sec. 604) Coordinates, for farmers, income averaging with the alternative minimum tax. (Sec. 605) Permits an individual engaged in an eligible farming business a limited deduction for amounts paid into a Farm and Risk Management Account. Defines such an account. Title VII: Estate and Gift Tax Relief Tax Provisions - Subtitle A: Reductions of Estate, Gift, and Generation-Skipping Transfer Taxes - Reduces the maximum estate tax rate from 55 to 50 percent. Repeals the phaseout of graduated rates. (Sec. 702) Replaces the unified credit with a unified exemption amount. Subtitle B: Conservation Easements - Doubles the distance within which qualified conservation easements must be located from a metropolitan area, national park, or wilderness area. Subtitle C: Annual Gift Exclusion - Phases-in a doubling of the annual gift exclusion. Subtitle D: Simplification of Generation-Skipping Transfer Tax - Permits the retroactive allocation of the generation-skipping transfer tax (GST) in certain cases. (Sec. 732) Permits the severance of a trust if there is a "qualified severance." (Sec. 733) Modifies certain valuation rules. (Sec. 734) Requires regulations prescribing the circumstances and procedures under which extensions of time will be granted in the case of a GST exemption or exception. Title VIII: Tax Exempt Organizations Provisions - Exempts an organization from income tax if it is created by a State to provide property and casualty insurance coverage for property for which such coverage is otherwise unavailable. (Sec. 802) Modifies rules relating to unrelated business taxable income for amounts received from controlled entities. (Sec. 803) Repeals the separate grass roots lobbying expenditure limit. (Sec. 804) Exempts from inclusion as income individual retirement account (IRA) distributions used for qualified charitable purposes. Sets forth related rules for charitable remainder trusts, pooled income funds, and charitable gift annuities. (Sec. 805) Excludes from an individual's gross income amounts received as reimbursement regarding the use of a passenger automobile for the benefit of a charitable organization. Relieves the organization of certain reporting requirements regarding the reimbursements. (Sec. 806) Treats certain expenses incurred by whaling captains while carrying out sanctioned activities for Native Alaskan subsistence whaling as a charitable contribution deduction. (Sec. 807) Permits charitable contributions to be made to qualified low-income schools after the end of a tax year, if such contributions are made before the required filing time. (Sec. 808) Permits non-itemizers to deduct a portion of their charitable contributions. (Sec. 809) Phases-in increases in the percentage limitations applicable to charitable contributions. (Sec. 810) Sets forth a limited exception to the excess business holdings rule. Title IX: International Tax Relief - Permits treating each electing worldwide affiliated group as an affiliated group for purposes allocating and apportioning interest expense for each domestic corporation which is a member of the group. (Sec. 902) Revises provisions concerning the of application of look-thru rules to dividends from noncontrolled section 902 corporations to provide, in general, that any dividend from a noncontrolled section 902 corporation with respect to the taxpayer shall be treated as income in a separate category in proportion to the ratio of: (1) the portion of earnings and profits attributable to income in such category; to (2) the total amount of earnings and profits. (Sec. 903) Excludes from the definition of "foreign base company oil related income" the pipeline transportation of oil or gas within such foreign country. (Sec. 904) Excludes from the definition of "foreign base company services income" income derived in connection with the performance of services which are related to the transmission of high voltage electricity. (Sec. 905) Provides for the treatment of advance pricing agreements as confidential taxpayer information. (Sec. 906) Exempts certain air transportation rights sold to foreign individuals from the 7.5 percent excise tax. (Sec. 907) Repeals the 90 percent limitation on the utilization of the alternative minimum tax foreign tax credit. (Sec. 908) Repeals the special foreign corporation sales rule for military property. Title X: Housing and Real Estate Tax Relief Provisions - Subtitle A: Low-Income Housing Credit - Modifies the low-income housing credit. Subtitle B: Historic Homes - Establishes a credit equal to 20 percent of the qualified rehabilitation expenditures made by a taxpayer with respect to a qualified historic home. Subtitle C: Provisions Relating to Real Estate Investment Trusts - Part I: Treatment of Income and Services Provided By Taxable REIT Subsidiaries - Excludes taxable REIT subsidiaries (TRSs) from the five and ten percent asset tests. (Sec. 1022) Allows TRSs to provide non-customary tenant services. (Sec. 1023) Allows a REIT to establish a TRS (as defined). (Sec. 1024) Includes in the definition of "disqualified interest" (Sec. 163 of the IRC) any interest paid or accrued by a TRS to the REIT. (Sec. 1025) Imposes a 100 percent tax on any interest payments by a TRS to the REIT in excess of the commercially reasonable interest rate. Part II: Health Care REITs - Includes within the definition of the term "foreclosure property" any qualified health care property acquired by a REIT as the result of the termination of a lease of such property. Part III: Conformity With Regulated Investment Company Rules - Changes the distribution requirement from 95 percent to 90 percent. Part IV: Clarification of Exception From Impermissible Tenant Service Income - Provides, with respect to the definition of an independent contractor, that in the event that any class of stock of is regularly traded on an established securities market, only owners who own, directly or indirectly, more than five percent of such class of stock shall be taken into account as owning any of the stock of such class for purposes of applying the 35 percent limitation. Part V: Modification of Earnings and Profits Rules - Provides rules for determining whether a Regulated Investment Company (RIC) has earnings and profits form a non-RIC year. Part VI: Study Relating to Taxable REIT Subsidiaries - Directs the: (1) Commissioner of the Internal Revenue shall conduct a study to determine how many taxable REIT subsidiaries are in existence and the aggregate amount of taxes paid by such subsidiaries; and (2) the Secretary of the Treasury to submit a report to the Congress describing the results of such study. Subtitle D: Private Activity Bond Volume Cap - Accelerates the increase in the volume cap on State private activity bonds. Subtitle E: Leasehold Improvements Depreciation - Includes qualified leasehold improvement property as 15 year property for purposes of the accelerated cost recovery depreciation rules. Defines "qualified leasehold improvement property" as certain improvements to an interior portion of a building which is nonresidential property. Title XI: Miscellaneous Provisions - Repeals the: (1) LUST taxes on fuel used in trains; and (2) 4.3-cents-per-gallon General Fund excise tax on diesel fuel used by railroads and on fuels used by barges operating on designated inland waterways. (Sec. 1102) Amends the Internal Revenue Code with respect to the tax treatment of Settlement Trusts established under the Alaska Native Claims Settlement Act. Exempts from income taxation any such Settlement Trust electing coverage by this Act. Declares that for an electing trust: (1) no amount shall be includible in the gross income of a Settlement Trust beneficiary by reason of a contribution to the Settlement Trust during such taxable year; and (2) the ordinary requirements for taxation of trusts and beneficiaries shall not apply. Requires an electing trust to distribute at least 55 percent of its adjusted taxable income each taxable year. Imposes a tax on a trust, in the amount of the failure, if the distribution is insufficient. Includes in the beneficiary's gross income, as ordinary income, any distribution from an electing trust (only when the actual distribution is received). Provides that distributions from the trust will be taxable as ordinary income even if the distribution represents a return of capital. Requires tax withholding on trust distributions over a certain amount. (Sec. 1103) Permits businesses to recover, as specified, long-term unused credits against the alternative minimum tax. (Sec. 1104) Permits a five-year net operating loss carryback for losses attributable to operating mineral interests of independent oil and gas producers. (Secs. 1105 and 1106) Allows both geological and geophysical expenditures on domestic oil and gas exploration and development and delay rental payments, at the taxpayer's election, to be deducted from gross income at the time incurred. (Sec. 1107) Provides that, for specified purposes of the active business definition, all members of a corporation's separate affiliated group shall be treated as one corporation. (Sec. 1108) Increases the maximum dollar limitation on reforestation expenses eligible for amortization and suspends such dollar limitation through calendar year 2003. (Sec. 1109) Revises the excise tax on arrow components. (Sec. 1110) Doubles the Joint Committee on Taxation reporting threshold for refunds and credits. (Sec. 1111) Modifies the definition of a rural airport for purposes of the air passenger tax. (Sec. 1112) Provides that the patronage dividends of cooperatives shall not be reduced by stock dividends to the extent the stock dividends are in addition to amounts otherwise payable. (Sec. 1113) Repeals certain provisions concerning the filing of consolidated returns by insurance companies. (Sec. 1114) Modifies, for lending or finance companies, the exemption from the personal holding company tax. (Sec. 1115) Expands the credit for modifications to inter-city buses to meet Americans with Disabilities Act requirements. (Sec. 1116) Accelerates the 80 percent deduction for business meal expenses for individuals subject to Federal hours of service limitations. (Sec. 1117) Provides for the treatment of a qualified highway infrastructure project bond as an exempt private activity bond. (Sec. 1118) Extends the District of Columbia (DC) homebuyer credit by one year and increases the phase-out range. (Sec. 1119) Eliminates the ten percent poverty rate limitation for purposes of the zero-percent capital gains rate for DC zone assets. (Sec. 1120) Classifies any natural gas gathering line as seven-year property for purposes of depreciation. Defines natural gas gathering line. (Sec. 1121) Exempts small seaplanes from the air passenger excise taxes. Title XII: Extension of Expired and Expiring Provisions - Extends the: (1) research credit (permanently); (2) subpart F (Controlled Foreign Corporations) exemption for active income financing (for five years); (3) taxable income limit on percentage depletion for marginal oil and gas wells (for five years); (4) work opportunity credit and the welfare-to-work credit (for five years); (5) credit for electricity produced by wind and closed-loop biomass (for five years) and extends a credit to facilities using poultry waste; and (6) expiration date for the expensing of certain environmental remediation costs until June 30, 2004. Maintains the exemption of Alaska from dyeing requirements for diesel fuel and kerosene exempt from the gasoline tax. Repeals the exemption from such dyeing requirements for other States exempted by the Administrator of the Environmental Protection Agency from such requirements under the Clean Air Act. Title XIII: Revenue Offsets - Subtitle A: General Provisions - Modifies the foreign tax credit carryback and carryover periods. (Sec. 1302) Amends provisions involving returns relating to the cancellation of indebtedness by certain entities to include within the definition of "applicable financial entity" any organization a significant trade or business of which is the lending of money. (Sec. 1303) Increases the withholding rate for nonperiodic distributions from 10 to 15 percent. (Sec. 1304) Directs the Secretary to establish a program requiring the payment of user fees for requests to the IRS for ruling letters, opinion letters, determination letters, and other similar requests. Terminates fees October 1, 2009. (Sec. 1305) Prohibits transfers of excess pension assets to retiree health account made after September 30, 2009, (currently, after December 31, 2000) from being treated as qualified transfers. (Sec. 1306) Excludes from the definition of "capital asset" (under rules for determining capital gains and losses) any commodities derivative financial instrument held by a commodities dealer, if such instrument clearly has no connection to the activities of the dealer as a dealer. Subtitle B: Loophole Closers - Limits the use of the non-accrual experience method of accounting under provisions relating to special rules for services. (Sec. 1312) Modifies rules relating to the exemption of certain ten or more employer plans from welfare benefit fund provisions. (Sec. 1313) Prohibits, in general, the use of the installment method of accounting for accrual method dispositions. (Sec. 1314) Treats a gain as an ordinary gain to the extent such gain exceeds the net underlying long-term capital gain where the taxpayer has gain from a constructive ownership transaction with respect to any financial position and such gain otherwise would be treated as a long-term capital gain. Provides that, to the extent such gain is treated as a long-term capital gain after the application of the previous sentence, the determination of the applicable capital gain rate (or rates) shall be determined on the basis of the respective rate (or rates) that would have been applicable to the net underlying long-term capital gain. Sets forth definitions and exceptions. (Sec. 1315) Amends the IRC to disallow a deduction for the transfer of a charitable contribution to or for the use of a State or charitable tax-exempt organization or trust if in connection with such transfer: (1) the organization directly or indirectly pays, or has previously paid, any premium on any personal benefit contract (life insurance, annuity, or endowment contract, also known as charitable split-dollar life insurance) with respect to the transferor; or (2) there is an understanding (side agreement) that any person will directly or indirectly pay any premium on such contract with respect to such transferor. Imposes on such organization an excise tax equal to the premiums paid by it on the personal benefit contract. Provides that certain persons shall not be treated as indirect beneficiaries: (1) in certain cases in which a charitable organization purchases an annuity contract to fund an obligation to pay a charitable gift annuity; or (2) solely by reason of being a noncharitable recipient of an annuity or unitrust amount paid by a charitable remainder trust that holds a life insurance, annuity or endowment contract. (Sec. 1316) Prohibits from taking into account any dividend received from a closely held real estate investment trust by any person owning 10 percent or more of the stock or beneficial interests in the trust in computing annualized income installments in a manner similar to the manner under which partnership income inclusions are taken into account. (Sec. 1317) Requires any employee stock ownership plan holding employer securities consisting of stock in an S corporation to provide that no portion of the assets of the plan attributable to (or allocable in lieu of) such employer securities may, during a nonallocation year, accrue (or be allocated directly or indirectly under any qualified plan of the employer) for the benefit of any disqualified individual. (Sec. 1318) Revises the anti-abuse rules related to assumption of liability. (Sec. 1319) Provides that, as a general rule, a transfer of an interest in intangible property shall be treated (under provisions concerning the transfer of property to a corporation controlled by the transferor) as a transfer of property even if the transfer is of less than all of the substantial rights of the transferor in the property. (Sec. 1320) Makes a controlled entity ineligible to be a REIT (Real Estate Investment Trust). Defines "controlled entity." (Sec. 1321) Sets forth rules concerning distributions to a corporate partner of stock in another corporation. Title XIV: Technical Corrections - Sets forth amendments concerning, among other things: (1) the Tax and Trade Relief Extension Act of 1998; (2) the Internal Revenue Service Restructuring and Reform Act of 1998; (3) the Taxpayer Relief Act of 1997; (4) the treatment of worthless securities of affiliated corporations; (5) the IRA contribution amount of the lesser earning spouse; (6) modified endowment contracts; (7) lump-sum distributions; and (8) tentative carryback adjustments of losses from section 1256 contracts. Title XV: Compliance With Congressional Budget Act - States that: (1) all provisions of, and amendments made by, this Act which are in effect on September 30, 2009, shall cease to apply as of the close of September 30, 2009; (2) all provisions of, and amendments made by, this Act which were terminated under clause (1) shall begin to apply again as of October 1, 2009, as provided in each such provision or amendment.
Bill· SS. 1433 (106th)referred
United States · United States Congress · 26 July 1999
Sales Tax Safety Net and Teacher Funding Act - Amends the Internal Revenue Code to impose a retail excise tax on merchandise sold via the Internet, through catalogs, or sold other than through local merchants in order to supplement the funding for elementary and secondary school teacher salaries. Establishes a Sales Tax Safety Net Trust Fund. Requires the Secretary of the Treasury to annually award a grant to each of the 50 States, the District of Columbia, and the Commonwealth of Puerto Rico to be used to supplement State and local funding for compensation and benefits payable to elementary and secondary school teachers.
Bill· HRH.R. 2611 (106th)referred
United States · United States Congress · 26 July 1999
Amends the Internal Revenue Code to exclude from gross income amounts received as wages by a qualified teacher employed at a high-poverty school (unless the teacher's adjusted gross income exceeds $120,000).
Resolution· HRESH.Res. 261 (106th)passed
United States · United States Congress · 26 July 1999
Sets forth the rule (open) for the consideration of H.R. 2605 (energy and water development appropriations).
Resolution· HRESH.Res. 260 (106th)passed
United States · United States Congress · 26 July 1999
Sets forth the rule (open) for the consideration of H.R. 2587 (District of Columbia government appropriations).
Bill· HRH.R. 2606 (106th)passed
United States · United States Congress · 23 July 1999
TABLE OF CONTENTS: Title I: Export and Investment Assistance Title II: Bilateral Economic Assistance Title III: Military Assistance Title IV: Multilateral Economic Assistance Title V: General Provisions Foreign Operations, Export Financing, and Related Programs Appropriations Act, 2000 - Title I: Export and Investment Assistance - Makes appropriations for FY 2000 for: (1) direct loans, loan guarantees, tied-aid grants, insurance, and administrative expenses under Export-Import Bank programs; (2) Overseas Private Investment Corporation (OPIC) direct and guaranteed loans and credit and insurance programs, including administrative expenses; and (3) the Trade and Development Agency. Title II: Bilateral Economic Assistance - Makes appropriations for FY 2000 for: (1) expenses of the President in carrying out certain programs under the Foreign Assistance Act of 1961; (2) the Agency for International Development (AID) for child survival and disease programs, including basic education programs; (3) specified development assistance (allowing availability of limited amounts for the Inter-American Foundation and the African Development Foundation); (4) international disaster assistance; (5) micro and small enterprise development programs; (6) guaranteed loans for the urban and environmental credit program; (7) the Foreign Service Retirement and Disability Fund; (8) operating expenses of AID and the AID Office of Inspector General; (9) Economic Support Fund (ESF) assistance (earmarking amounts for Israel and Egypt); (10) the International Fund for Ireland; (11) economic assistance for Eastern Europe and the Baltic States (earmarking amounts for Bosnia and Herzegovina, but with a prohibition on funds for new housing construction or repair or reconstruction of existing housing in Bosnia and Herzegovina unless directly related to U.S. troop efforts to promote peace there); (12) assistance for the new independent states of the former Soviet Union (subject to specified conditions, and earmarking amounts for Mongolia, the Southern Caucasus (especially the areas of Abkhazia and Nagorno- Karabagh), Georgia, and Armenia); (13) the Peace Corps (but with a prohibition on the use of such funds for abortions); (14) international narcotics control and law enforcement (earmarking amounts for anti-crime programs); (15) migration and refugee assistance; (16) the Emergency Refugee and Migration Assistance Fund; (17) nonproliferation, anti-terrorism, demining, and related programs and activities (including U.S. contributions to the International Atomic Energy Agency (IAEA), the Korean Peninsula Energy Development Organization (KEDO), and the Comprehensive Nuclear Test Ban Treaty Preparatory Commission); (18) debt restructuring of concessional loans, guarantees, and credits made to eligible foreign countries, including sub-Saharan African countries; and (19) the Department of the Treasury for international affairs technical assistance activities. Bars the use of development assistance funds for: (1) coercive abortions or involuntary sterilizations; (2) U.S. private and voluntary organizations which obtain less than 20 percent of annual funding from sources other than the U.S. Government; and (3) any activity which is in contravention to the Convention on International Trade in Endangered Species of Flora and Fauna (CITES). Prohibits the availability of funds for economic revitalization programs in Bosnia and Herzegovina if the President certifies to the Committees on Appropriations: (1) that they have not complied with article III of annex 1-A of the General Framework Agreement for Peace in Bosnia and Herzegovina concerning the withdrawal of foreign forces; and (2) that intelligence cooperation on training, investigations, and related activities between Iranian officials and Bosnian officials has not been terminated. Title III: Military Assistance - Makes appropriations for FY 2000 for: (1) expanded international military education and training (IMET) to Indonesia and Guatemala; (2) foreign military financing grants and direct loans (earmarking amounts for Israel and Egypt) ; and (3) international peacekeeping operations (subject to certain conditions). Prohibits: (1) IMET to the School of the Americas unless the Secretary of Defense certifies that such assistance is consistent with U.S. training and doctrine, particularly with respect to the observance of human rights; and (2) foreign military financing for Sudan, Liberia, and Guatemala. Title IV: Multilateral Economic Assistance - Makes appropriations for FY 2000 for the U.S. contribution to: (1) the Global Environment Facility of the International Bank for Reconstruction and Development (World Bank); (2) International Development Association (IDA); (3) the Inter-American Development Bank; (4) the Asian Development Bank; (5) the Asian Development Fund; (6) the African Development Fund; and (7) the European Bank for Reconstruction and Development. Makes appropriations for FY 2000 for international programs and organizations. Sets certain restrictions on international organization funding. Prohibits the use of funds for the KEDO or the IAEA. Title V: General Provisions - Sets forth limits on the use of appropriations, including that no more than 15 percent of such appropriations shall be obligated during the last month of availability. (Sec. 502) Prohibits: (1) the use of funds for bilateral funding of international financial institutions; and (2) the transfer of such funds by the AID directly to such an institution for the purpose of repaying a foreign country's loan obligations to it. (Sec. 503) Sets forth limits on the use of appropriations, including no more than specified maximums for official residence expenses, entertainment expenses, and representation allowances for AID, and for entertainment and representation allowances for the Inter-American Foundation and the Trade and Development Agency. Limits the use of funds for entertainment expenses of the Peace Corps, and of entertainment and representation allowances under the Foreign Military Financing Program. (Sec. 506) Prohibits the use of funds for: (1) the export of nuclear equipment, fuel, or technology (except for nuclear safety purposes); (2) direct assistance or reparations to Cuba, Iraq, Libya, North Korea, Iran, Sudan, or Syria; (3) assistance to any country whose duly elected head of government is deposed by military coup or decree; (4) certain transfers between appropriations accounts without prior presidential consultation with Congress; (5) assistance to any country in default in excess of a year on payments on a U.S. loan (except for Nicaragua, Brazil, Liberia and for any narcotics-related assistance for Colombia, Bolivia, and Peru); and (6) assistance (except in certain circumstances) for production of any commodity for export by a foreign country, if the commodity is likely to be in surplus on world markets when the resulting productive capacity is expected to become operative, and if the assistance will cause substantial injury to U.S. producers of a similar commodity. (Sec. 514) Directs the Secretary of the Treasury to instruct the U.S. Executive Directors of specified international financial institutions to: (1) oppose any assistance for the production or extraction of any commodity or mineral for export if it is in surplus on world markets and such assistance will cause substantial injury to U.S. producers of a similar commodity; and (2) support the purchase of American produced agricultural commodities with funds appropriated under this Act. (Sec. 516) Declares that funds appropriated for foreign operations, export financing, and related programs, that are returned or not made available for international organizations and programs shall remain available for obligation until FY 2001. (Sec. 517) Prohibits the availability of assistance for the Independent States of the former Soviet Union to a Government of such an Independent State, unless such Government is making progress in implementing comprehensive economic reforms based on market principles, private ownership, respect for commercial contracts, and equitable treatment of foreign private investment. Prohibits the availability of assistance also: (1) if such a Government applies or transfers U.S. assistance to any entity for the purpose of expropriating or seizing ownership of assets, investments, or ventures (unless the President determines such assistance is in the national interest); (2) if such a Government directs action in violation of the territorial integrity or national sovereignty of any other Independent State of the former Soviet Union; or (3) to enhance its military capability (except for demilitarization, demining, or nonproliferation programs). (Sec. 518) Prohibits the use of development assistance funds for abortions or involuntary sterilizations as methods of family planning or to motivate or coerce any person to practice abortions, or provide any financial incentive to undergo sterilization. (Sec. 519) Limits to no more than five percent the amount of export financing funds (other than for administrative expenses) that can be transferred from one appropriation to another, with no appropriation being increased by more than 25 percent by such transfer. (Sec. 520) Prohibits the use of funds for Colombia, Haiti, Liberia, Pakistan, Panama, Serbia, Sudan, or the Democratic Republic of Congo, except through the regular notification procedures of the Committees on Appropriations. (Sec. 522) Makes funds available to AID for child survival, basic education, and infectious disease activities in developing countries. (Sec. 523) Bars funding for indirect assistance or reparations to Cuba, Iraq, Libya, Iran, Syria, North Korea, or China unless the President certifies that the withholding of such funds is contrary to the U.S. national security interest. (Sec. 524) Requires the Department of Defense (DOD) to notify the Committees on Appropriations before providing excess DOD articles to certain NATO and major non-NATO countries. (Sec. 526) Authorizes the availability of ESF funds to provide general support and grants for nongovernmental organizations located outside China that have as their primary purpose fostering democracy in that country. (Sec. 527) Prohibits bilateral assistance funds to any country which the President determines grants sanctuary from prosecution to any individual or group which has committed an act of international terrorism or otherwise supports such activities. Authorizes a waiver of this prohibition by the President for national security and humanitarian reasons, requiring notification to the Committees on Appropriations. (Sec. 528) Authorizes the commercial leasing of defense articles (instead of government-to-government sale) to Israel, Egypt, NATO, and major non-NATO allies if the President determines that there are compelling foreign policy or national security reasons. (Sec. 529) Requires all AID contracts and subcontracts to include a clause requiring that U.S. insurance companies have a fair opportunity to bid for insurance when insurance is necessary or appropriate. (Sec. 530) Prohibits U.S. sale of Stinger missiles in the Persian Gulf region, with certain exceptions. (Sec. 531) Authorizes nongovernmental organizations which are AID grantees or contractors to place funds made available to them under this Act in interest bearing accounts in order to enhance their participation in economic activities under the Foreign Assistance Act of 1961, including endowments and debt-for-development and debt-for- nature exchanges. (Sec. 532) Directs the Administrator of AID to require foreign countries that receive foreign assistance which results in the generation of local currencies to deposit such currencies in a separate account to be used to finance foreign assistance activities. (Sec. 533) Prohibits payments to any international financial institution while the U.S. Executive Director to the institution is compensated at a rate in excess of that for Level IV of the Executive Schedule. (Sec. 534) Bars assistance to any country that is not in compliance with the United Nations (UN) sanctions against Iraq, unless the President certifies to the Congress that such assistance: (1) is in the U.S. national interest; (2) will directly benefit the needy people in that country; or (3) will be humanitarian assistance for foreign nationals who have fled Iraq and Kuwait. (Sec. 535) Declares that provisions under this or any other Act authorizing appropriations for foreign operations or export financing shall not be construed to prohibit activities authorized by the Peace Corps Act, the Inter-American Foundation Act, or the African Development Foundation Act. Requires an agency to report to the Committees on Appropriations whenever it is conducting or proposing activities in a country for which such assistance is prohibited. Limits on the availability of funds for international organizations and programs shall not be construed to be applicable to the International Fund for Agricultural Development. (Sec. 536) Prohibits the use of funds to provide: (1) any financial incentive to a business for purposes of inducing it to relocate outside the United States if it will reduce the number of employees in the United States; (2) assistance for establishing or developing in a foreign country an export processing zone or other designated area in which a country's tax, tariff, labor, environment, and safety laws do not apply to activities in the area, unless the President certifies that such assistance is not likely to cause a loss of U.S. jobs; or (3) assistance for any project that contributes to the violation of internationally recognized workers rights in the recipient country. (Sec. 537) Prohibits the availability funds under this Act for the Republic of Serbia (except for Kosova or Montenegro or for assistance to promote democratization). (Sec. 538) Declares that funds appropriated under this Act for Afghanistan, Lebanon, Montenegro, and for victims of war, displaced children, displaced Burmese, humanitarian assistance for Romania, and humanitarian assistance for the peoples of Kosova may be made available notwithstanding any other provision of law. Authorizes the use of foreign assistance funds to support tropical forestry and biodiversity conservation programs, and subject to the regular notification procedures of the Committees on Appropriations, energy programs aimed at reducing greenhouse gas emissions. Authorizes AID to employ personal services contractors to administer programs for the West Bank and Gaza. Authorizes the President to waive certain prohibitions with respect to the Palestine Liberation Organization (PLO) if the President determines and certifies to Congress that it is in the national interest. (Sec. 539) Expresses the sense of the Congress with respect to: (1) immediate public renunciation by Arab League countries of the boycott of Israel (reinstated in 1997) and of American firms having commercial ties with Israel; and (2) steps the President should take to encourage such renunciation. (Sec. 540) Authorizes the use of ESF funds to strengthen the administration of justice in countries in Latin America, the Caribbean, and in other regions. (Sec. 541) Declares that restrictions on assistance to foreign countries contained in this Act or any other Act (except those relating to international terrorism or human rights violations) shall not be construed to restrict assistance: (1) in support of certain programs of nongovernmental organizations; or (2) under specified provisions of the Agricultural Trade Development and Assistance Act of 1954. (Sec. 542) Authorizes the reprogramming of earmarked appropriations for other programs within the same account, provided certain requirements are met. (Sec. 544) Prohibits the use of funds for publicity or propaganda purposes within the United States that were not authorized before the enactment of this Act. (Sec. 545) Declares that assistance under this Act should make full use of American resources, including commodities, products, and services, to the maximum extent possible. Declares the sense of Congress that, to the greatest extent practicable, all agricultural commodities, equipment, and products purchased with funds made available in this Act should be American- made. Requires Federal agency heads, in providing financial assistance to or entering into any contract with any entity using funds made available in this Act, to notify such entity of this intention. (Sec. 546) Prohibits the use of funds to pay any assessments, arrearages, or dues of any U.N. member (including costs for attendance of another country's delegation at international conferences). (Sec. 548) Prohibits the provision of funds to a private voluntary organization that fails to provide any document, file, or record necessary to the auditing requirements of AID. (Sec. 549) Prohibits the provision of funds to any foreign government that provides lethal military equipment to a country that the Secretary of State has determined has a terrorist government, unless the President determines that the furnishing of such assistance is in the U.S. national interest. (Sec. 550) Withholds assistance to a foreign country in an amount equal to 110 percent of the total unpaid parking fines and penalties owed by the country to the District of Columbia. (Sec. 551) Prohibits the obligation of any appropriations for the PLO for the West Bank and Gaza unless the President has exercised certain authorities to suspend prohibitions on assistance to the PLO. (Sec. 552) Permits the President to provide up to a specified amount of commodities and services to the UN War Crimes Tribunal if doing so will contribute to a just resolution of charges regarding genocide or other violations of international law in the former Yugoslavia. (Sec. 553) Authorizes disposal on a grant basis in foreign countries of demining equipment used in support of the clearance of land mines and unexploded ordnance for humanitarian purposes. (Sec. 554) Prohibits the obligation of appropriations to create in Jerusalem a new U.S. agency office for the purpose of conducting U.S. business with the Palestinian Authority over Gaza and Jericho (or any successor Palestinian governing entity) provided for in the Israel-PLO Declaration of Principles. (Sec. 555) Prohibits the obligation of certain funds appropriated for Informational Program activities to pay for: (1) alcoholic beverages; (2) food (other than food provided at a military installation) not provided in conjunction with Informational Program trips where students do not stay at a military installation; or (3) entertainment expenses for recreational activities. (Sec. 556) Limits the amount of certain foreign assistance funds to Latin America and the Caribbean region. (Sec. 557) Authorizes the President to reduce amounts owed to the United States by eligible countries as a result of: (1) housing guarantees made pursuant to the Foreign Assistance Act of 1961; (2) credits extended or guarantees issued under the Arms Export Control Act; or (3) any obligation for a Latin American country to pay for purchases of U.S. agricultural commodities guaranteed by the Commodity Credit Corporation. Permits exercise of such authority only: (1) to implement multilateral official debt relief and referendum agreements known as the Paris Club Agreed Minutes; and (2) with respect to countries with heavy debt burdens that are eligible to borrow from the International Development Association (but not from the International Bank for Reconstruction and Development) (IDA-only countries). Prescribes additional conditions for the exercise of such authority. (Sec. 558) Authorizes the President to engage in certain debt buybacks or sales. Authorizes sale, reduction, or cancellation of certain loans to foreign governments, upon receipt of payment from an eligible purchaser that plans to use such loans only for the purposes of engaging in debt-for-equity swaps, debt-for-development swaps, or debt-for-nature swaps. Limits such authority to funds appropriated by this Act under the heading of debt restructuring. (Sec. 559) Urges the President, in providing assistance to Haiti, to place priority on: (1) aggressive action to support the Haitian National Police, including efforts to purge corrupt and politicized elements within the police; (2) steps to ensure that U.S. assisted elections in Haiti are free, fair, and democratic; (3) support for a program to develop an indigenous human rights monitoring capacity; (4) steps to continue privatization of state-owned enterprises; (5) establishment of an economic development fund for Haiti to provide long-term, low interest loans to U.S. investors and businesses that are committed to doing business there; and (6) a substantial agricultural development program. Directs the President to report to specified congressional committees on the status: (1) of each of the governmental institutions envisioned in the 1987 Haitian Constitution; (2) of the privatization of the major public entities; (3) of the Government of Haiti's efforts to conduct thorough investigations of extrajudicial and political killings; (4) of steps being taken to secure ratification of the maritime counter-narcotics agreements signed October 1997; and (5) of the extent to which domestic capacity to conduct free, fair, and democratic elections has been developed in Haiti. (Sec. 560) Requires a specified annual report of the Secretary of State containing the voting record of each foreign member country of the UN to include a side-by-side comparison of each country's overall support for the United States at the UN and the amount of U.S. assistance provided to it in FY 1999. (Sec. 561) Prohibits the United States from paying any voluntary contribution to the UN, including the UN Development Program, unless the President certifies to Congress 15 days in advance of such payment that the UN is not engaged in any effort to implement or impose any taxation on U.S. persons in order to raise revenue for itself or any of its specialized agencies. (Sec. 562) Makes the Government of Haiti eligible to purchase U.S. defense articles and services for the civilian-led Haitian National Police and Coast Guard. (Sec. 563) Prohibits the obligation of any appropriations for the PLO unless the President certifies to Congress that it is in the U.S. national security interests. (Sec. 564) Prohibits the use of funds for the security forces of a foreign country if the Secretary of State believes they have committed gross violations of human rights, unless the Secretary reports to the Committees on Appropriations that such country is taking steps to bring the responsible persons to justice. (Sec. 565) Requires that any agreement between the United States and the Government of Indonesia for the sale of lethal weapons shall state that the United States expects that such items will not be used in East Timor. Declares that nothing in this section shall be construed to limit Indonesia's inherent right to national self- defense. (Sec. 566) Provides for bilateral and multilateral assistance sanctions (with humanitarian, democratization, and certain infrastructure project exceptions) against countries harboring war criminals indicted with respect to the former Yugoslavia. Prohibits the provision of bilateral assistance for programs in which publicly indicted war criminals are known to have any financial interest or communities that are not in compliance with specified sections of the Dayton Agreement relating to war crimes and the Tribunal. (Sec. 567) Prohibits the use of funds for the Government of the Russian Federation unless the President certifies to specified congressional committees that the Federation has not enacted laws or promulgated executive orders that discriminate against religious minorities in violation of international agreements on human rights and religious freedoms to which it is a party. (Sec. 568) Subjects the availability of funds in this Act to support programs or activities promoting country participation in the Kyoto Protocol to the Framework Convention on Climate Change (FCCC) to the regular notification procedures of the Committees on Appropriations. (Sec. 569) Directs the President to withhold a specified amount of foreign assistance funds (except development or humanitarian assistance) from countries that violate any UN sanction against Libya. (Sec. 570) Bars funds to the central Government of the Democratic Republic of Congo until the President reports to Congress that it is: (1) investigating and prosecuting those responsible for human rights violations there; and (2) implementing a credible democratic transition program. (Sec. 571) Earmarks specified foreign assistance funds for Israel, Egypt, Jordan, Lebanon, the West Bank and Gaza, the Israel-Lebanon Monitoring Group, the Multinational Force and Observers, the Middle East Regional Democracy Fund, Middle East Regional Cooperation, and Middle East Multilateral Working Groups. (Sec. 572) Requires the President to submit to specified congressional committees a plan for the distribution of the assets of an Enterprise Fund before any distribution resulting from liquidation, dissolution, or winding up of the Fund. (Sec. 573) Directs the Secretary of the Treasury to instruct the U.S. executive directors of international financial institutions to oppose loans to Cambodia (except loans to support basic human needs). Prohibits the availability of funds under this Act for assistance (other than for humanitarian and basic education activities) for the Government of Cambodia. (Sec. 574) Makes specified funds available for bilateral assistance for population planning activities. (Sec. 575) Directs the Secretaries of Defense and of State to report jointly to Congress on all overseas military training provided to, and proposed to be provided to, foreign military personnel under programs administered by the Defense and State Departments during FY 1999 and 2000. (Sec. 576) Earmarks specified funds for KEDO for administrative expenses and heavy fuel oil costs associated with the Agreed Framework (Joint Declaration on Denuclearization of the Korean Peninsula). Earmarks other amounts to KEDO if the President certifies to Congress that North Korea is complying with the provisions of the Agreed Framework. (Sec. 577) Authorizes investment of funds made available to grantees of the African Development Foundation pending expenditure for project purposes when authorized by the President of the Foundation. (Sec. 578) Bars the use of funds appropriated under this Act to provide equipment, technical support, consulting services, or any other assistance to the Palestinian Broadcasting Corporation. (Sec. 579) Bars the use of AID operating expense funds to finance the construction, purchase, or long-term lease of offices for use by AID, except as provided through regular notification procedures of the Committees on Appropriations. (Sec. 580) Earmarks a specified amount of ESF funds for political, economic, humanitarian, and associated support activities for Iraqi opposition groups. (Sec. 581) Directs AID to submit its annual budgets to the Committees on Appropriations. (Sec. 582) Declares the sense of Congress urging public release of information in Federal agencies about the murders of four American churchwomen in El Salvador on December 2, 1980. Urges the President to direct the Attorney General to review and report to Congress on the circumstances under which individuals involved in either the murders or their cover-up obtained residence in the United States. (Sec. 583) Prohibits the use of funds appropriated under this Act to implement the Kyoto Protocol to the United Nations Framework Convention on Climate Change. (Sec. 584) Limits the U.S. voluntary contributions to international organizations for the United Nations Population Fund (UNFPA). Makes such funds available only if: (1) UNFPA maintains funds available to it in a separate account; (2) it does not commingle such funds; and (3) it does not fund abortions. Prohibits the use of funds for UNFPA for a country program in China. Directs the Secretary of State to report to the appropriate congressional committees on the amount of funds that the UNFPA is budgeting for the year for a country program in China. Declares that, if the UNFPA plans to spend funds for a country program in China, an amount equal to that spent in China shall be deducted from funds made available to the UNFPA after March 1 for obligation for the remainder of the fiscal year in which the report is submitted.
Law· HRH.R. 2605 (106th)enacted
United States · United States Congress · 23 July 1999
TABLE OF CONTENTS: Title I: Department of Defense Civil Title II: Department of the Interior Title III: Department of Energy Title IV: Independent Agencies Title V: General Provisions Energy and Water Development Appropriations Act, 2000- Title I: Department of Defense - Civil - Makes appropriations to the Department of the Army and its Corps of Engineers for FY 2000 for: (1) authorized civil functions of the Department of the Army relating to rivers and harbors, flood control, beach erosion, and related purposes; (2) expenses necessary for the collection and study of information related to such purposes; (3) the prosecution of authorized water development and related projects; (4) certain flood control projects on the Mississippi River and its tributaries; (5) water development projects operation and maintenance; (6) the navigable waters and wet lands regulatory program; (7) formerly utilized sites remedial action program; and (8) general expenses. Title II: Department of the Interior - Makes FY 2000 appropriations to the Department of the Interior for: (1) the Central Utah Project; (2) the Bureau of Reclamation, water and related resources; (3) Bureau of Reclamation Loan Program Account; (4) Central Valley Project Restoration Fund; (5) California Bay-Delta Restoration; and (6) general administrative expenses. Title III: Department of Energy - Makes appropriations to the Department of Energy (DOE) for FY 2000 for: (1) energy supply; (2) non-defense environmental management; (3) the Uranium Enrichment Decontamination and Decommissioning Fund; (4) general DOE science and research activities; (5) nuclear waste disposal; (6) DOE administration; (7) Office of the Inspector General; (8) atomic energy defense weapons activities; (9) defense environmental restoration and waste management; (10) defense facilities closure projects; (11) defense environmental management privatization; (12) other DOE defense activities; (13) defense nuclear waste disposal; (14) the various geographical power marketing administrations of DOE (including specified costs for the hydroelectric facilities at the Falcon and Amistad Dams under the Western Area Power Administration); and (15) the Federal Energy Regulatory Commission. (Sec. 301) Prohibits funds under this Act from being used to: (1) award either a management and operating contract without competitive procedures, or a contract that deviates from the Federal Acquisition Regulation, unless the Secretary of Energy (Secretary) grants a waiver on a case-by-case basis; (2) develop or implement a workforce restructuring plan for DOE employees, or to provide them with enhanced severance payments or other benefits; (3) augment specified funds made available for severance payments and other benefits and community assistance grants under specified law; (4) prepare or initiate Requests for Proposals (RFPs) for a program that has not been funded by the Congress; (5) advance Laboratory Directed Research and Development, or Director's Discretionary Research and Development; (6) cover expenditures under a covered contract unless funds are expended in accordance with a Laboratory Funding Plan approved by the Secretary; (7) to establish or maintain independent centers at a DOE facility unless such funds have been specifically identified in the budget submission; (8) waive overhead or added factor charges for work performed for other Federal agencies or other DOE programs; (9) restart the High Flux Beam Reactor; (10) construct, expand, or upgrade fiber optic telecommunication endeavors by the Federal power marketing administrations (except fiber optic cable necessary for foreseeable future internal management programs); or (11) engage in designated construction-related activities by the Federal power marketing administrations. (Sec. 314) Repeals Federal prohibitions against the use of Federal funds: (1) by Federal public power authorities or other Federal entities (except as specifically authorized by Congress) for studies relating to the possibility of changing from "at cost" to a noncost-based method of pricing hydroelectric power; or (2) by the Executive branch (until specifically authorized by Congress) for soliciting or drafting proposals or preparing or reviewing studies designed to transfer out of Federal ownership, management or control the facilities and functions of the Federal power marketing administrations and the Tennessee Valley Authority. Title IV: Independent Agencies - Makes appropriations for FY 2000 for: (1) the Appalachian Regional Commission; (2) the Defense Nuclear Facilities Safety Board; (3) the Nuclear Regulatory Commission (NRC); (4) the NRC Office of the Inspector General; and (5) the Nuclear Waste Technical Review Board. Rescinds previous appropriations earmarked for the Denali Commission. Title V: General Provisions - Declares the sense of the Congress that all equipment and products bought with funds under this Act should be American-made. Requires each Federal agency to give notice of this policy to any entity to which it provides financial assistance or contracts. Bars the award of contracts funded under this Act to any person determined by a court or Federal agency to have falsely labeled products as made in America. (Sec. 503) Prohibits the use of any funds made available by this Act to determine the final point of discharge for the interceptor drain for the San Luis Unit until the Secretary of the Interior and the State of California develop a plan which conforms to California water quality standards approved by the Administrator of the Environmental Protection Agency, and which minimizes any detrimental effect of the San Luis drainage waters. Directs the Secretary of the Interior to classify the costs of the Kesterson Reservoir Cleanup and the San Joaquin Valley Drainage Programs as reimbursable or nonreimbursable and collected until fully repaid pursuant to the "Cleanup Program--Alternative Repayment Plan" and the "SJVDP--Alternative Repayment Plan" described in a specified report. Makes San Luis Unit beneficiaries of drainage service or drainage studies responsible to reimburse the United States fully for any future obligations of Federal funds relating to, or providing for, such service or studies for the San Luis Unit. (Sec. 504) Amends the Omnibus Budget Reconciliation Act of 1990 to extend from September 30, 1998, through September 30, 2000, the NRC's authority to assess annual charges. (Sec. 505) Amends: (1) the Act Making Omnibus Consolidated and Emergency Supplemental Appropriations for Fiscal Year 1999, to repeal Title III (Denali Commission Act of 1998) and Title VI (Cheyenne River Sioux Tribe, Lower Brule Sioux Tribe, and State of South Dakota Terrestrial Wildlife Habitat Restoration) of division C; and (2) the 1999 Emergency Supplemental Appropriations Act, to repeal specified administrative provisions pertaining to the Denali Commission (including a limitation on administrative expenditures and contractual powers). (Sec. 508) Prohibits the use of appropriations under this Act for regulations designed to implement a certain Kyoto Protocol which has not been submitted to the Senate for advice and consent to ratification.
Bill· SS. 1423 (106th)referred
United States · United States Congress · 22 July 1999
Teacher Tax Relief Act of 1999 - Amends the Internal Revenue Code to exclude from gross income up to $40,000 of wages received by a qualified teacher employed at a high-poverty school (unless the teacher's adjusted gross income exceeds $120,000).
Bill· SS. 1415 (106th)referred
United States · United States Congress · 22 July 1999
Subchapter S Revision Act of 1999 - Title I: Eligible Shareholders of an S Corporation - Amends the Internal Revenue Code to allow certain members of a family to be treated as one shareholder of an S corporation (electing small business corporation). Permits nonresident aliens to be S corporation shareholders if the corporation is engaged in a U.S. trade or business. Subjects such aliens' effectively-connected U.S. income to withholding tax. Title II: Qualification and Eligibility Requirements of S Corporations - Prohibits, with respect to S corporations, treating: (1) qualified preferred stock as a second class of stock; and (2) a person as a shareholder by reason of holding such stock. (Sec. 202) Permits financial institutions to hold convertible (safe harbor) debt. (Sec. 203) Repeals: (1) the characterization of excessive passive investment income as a termination event; and (2) the passive income capital gain category. (Sec. 205) Permits: (1) an S corporation to make charitable contributions of inventory and scientific property; and (2) S corporation shareholders to increase the basis of their stock by the excess of the charitable contribution over the property's basis. (Sec. 206) Makes other-than health insurance fringe benefits nontaxable for S corporation two-percent shareholders. Title III: Taxation of S Corporation Shareholders - States that a loss recognized by a shareholder in a complete liquidation of an S corporation shall be treated as an ordinary loss to the extent the shareholder's stock basis is attributable to ordinary income from such liquidation. Title IV: Effective Date - Sets forth the effective date for provisions of this Act.