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Bill· HRH.R. 2207 (101st)referred
United States · United States Congress · 3 May 1989
Amends the Internal Revenue Code to apply, both retroactively and prospectively, the $150,000,000 limitation generally applied in connection with qualified 501(c)(3) bonds to any hospital whose average disproportionate share adjustment is less than ten percent over any three-year cost reporting period. Permits as alternatives to this limitation: (1) election by the State where the hospital is located to reduce its bond ceiling; or (2) election by the bond issuer to pay a penalty equal to tax revenue lost because of the exemption.
Bill· SS. 894 (101st)referred
United States · United States Congress · 2 May 1989
Radon Mitigation Clarification Act of 1989 - Treats amounts paid for home improvements necessary to mitigate measured harmful levels of radon gas exposure as medical care expenses for purposes of the medical care expense income tax deduction.
Bill· HRH.R. 2169 (101st)referred
United States · United States Congress · 2 May 1989
Amends the Department of Transportation and Related Agencies Appropriations Act, 1989 to increase the FY 1989 obligation ceiling for grants-in-aid for airport planning and development and noise compatibility planning and programs.
Bill· HRH.R. 2180 (101st)referred
United States · United States Congress · 2 May 1989
Amends the Internal Revenue Code to revise the tax exclusion of amounts received for agreeing to a qualified assignment of liability to make periodic payments to compensation for injuries or sickness. Broadens the range of relevant liability to include payments such as workers' compensation and various disability insurance compensation.
Bill· HRH.R. 2191 (101st)referred
United States · United States Congress · 2 May 1989
Amends the Internal Revenue Code to grant tax-exempt status to health insurance organizations that meet specified criteria, including requirements that the organization provide continuous open enrollment for individuals and small groups and offer policies covering preexisting conditions of high-risk individuals without a price differential within a community. Repeals the current income tax deduction available to Blue Cross and Blue Shield organizations.
Resolution· HRESH.Res. 143 (101st)passed
United States · United States Congress · 2 May 1989
Sets forth the rule for the consideration of H.R. 7 (vocational education programs).
Resolution· HRESH.Res. 145 (101st)passed
United States · United States Congress · 2 May 1989
Sets forth the rule for the consideration of H. Con. Res. 106 (congressional budget).
Resolution· HCONRESH.Con.Res. 106 (101st)open
United States · United States Congress · 2 May 1989
Sets forth the concurrent resolution on the budget for FY 1990 and the appropriate budgetary levels for FY 1991 and 1992. Sets forth levels and amounts of Federal revenues, new budget authority, budget outlays, and deficits for FY 1990 through 1992 for purposes of determining whether the maximum deficit amounts set forth in the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) have been exceeded. Recommends levels of Federal revenues of $776,325,000,000 for FY 1990, $831,775,000,000 for FY 1991, and $884,350,000,000 for FY 1992. Sets the amount by which the aggregate levels of Federal revenues should be increased at $5,800,000,000 for FY 1990, $6,200,000,000 for FY 1991, and $6,300,000,000 for FY 1992. Designates the following amounts of Federal revenues for Federal Insurance Contributions Act revenues for hospital insurance: (1) $69,925,000,000 for FY 1990; (2) $75,200,000,000 for FY 1991; and (3) $79,900,000,000 for FY 1992. Sets the appropriate levels of total new budget authority at $1,061,175,000,000 for FY 1990, $1,157,800,000,000 for FY 1991, and $1,214,050,000,000 for FY 1992. States that the appropriate levels of total budget outlays are $945,175,000,000 for FY 1990, $1,001,075,000,000 for FY 1991, and $1,040,400,000,000 for FY 1992. Sets deficit amounts at $168,850,000,000 for FY 1990, $169,300,000,000 for FY 1991, and $156,050,000,000 for FY 1992. Sets the appropriate level of the public debt at $3,122,800,000,000 for FY 1990, $3,374,100,000,000 for FY 1991, and $3,599,700,000,000 for FY 1992. Sets forth the appropriate levels of total Federal credit activity as follows: (1) $19,025,000,000 for new direct loan obligations and $107,325,000,000 for new primary loan guarantee commitments, for FY 1990; (2) $19,425,000,000 for new direct loan obligations and $114,875,000,000 for new primary loan guarantee commitments for FY 1991; and (3) $19,150,000,000 for new direct loan obligations and $119,700,000,000 for new primary loan guarantee commitments for FY 1992. Sets forth the levels of budget authority, budget outlays, new direct loan obligations, and new primary loan guarantee commitments for each major functional category for FY 1990 through 1992. Expresses the intent of the House Committee on the Budget that: (1) the Congress shall present the revenue and the spending reduction provisions of the reconciliation bill to the President concurrently; and (2) specific measures governing the governmental receipts figure will be determined through the regular processes, with any revenue legislation reconciled in accordance with agreement between the executive branch and the House Ways and Means Committee to be advanced legislatively when supported by the President. Requires the following House and Senate Committees to report to the Committees on the Budget of their respective Houses by June 30, 1989, changes in laws within their respective jurisdictions that are sufficient to increase contributions and reduce budget authority and outlays by specified amounts in FY 1990 through 1992: (1) House Committee on Agriculture; (2) House Committee on Banking, Finance, and Urban Affairs; (3) House Committee on Energy and Commerce; (4) House Committee on Interior and Insular Affairs; (5) House Committee on Merchant Marine and Fisheries; (6) House Committee on Post Office and Civil Service; (7) House Committee on Veterans' Affairs; (8) House Committee on Ways and Means (this committee must also report information concerning deficit reduction); (9) Senate Committee on Agriculture; (10) Senate Committee on Banking, Housing, and Urban Affairs; (11) Senate Committee on Commerce, Science, and Transportation; (12) Senate Committee on Environment and Public Works; (13) Senate Committee on Energy and Natural Resources; (14) Senate Committee on Governmental Affairs; (15) Senate Committee on Veterans' Affairs; and (16) Senate Committee on Finance (this committee must also report information concerning deficit reduction).
Bill· SS. 869 (101st)referred
United States · United States Congress · 1 May 1989
Amends the Internal Revenue Code to: (1) allow a noncorporate taxpayer a 25 percent income tax deduction for capital gains; and (2) decrease from 28 percent to 21 percent the maximum income tax rate applied to the capital gains of individuals.
Bill· SS. 871 (101st)referred
United States · United States Congress · 1 May 1989
Ozone Layer Conservation Act of 1989 - Amends the Internal Revenue Code to impose an excise tax on: (1) any ozone-depleting chemical sold or used by its manufacturer, producer, or importer; and (2) any substance sold or used by its importer if its manufacture or production included the use of any ozone-depleting chemical. Fixes a tax rate equal to a base amount, adjusted annually for inflation, times the ozone-depletion factor for the pertinent chemical, as determined in accordance with this Act. Describes the criteria to be used for determining which substances will be considered as ozone-depleting chemicals for purposes of this tax. Presents an initial list of such chemicals. Exempts from the tax: (1) certain products containing a de minimis amount of ozone-depleting chemicals; and (2) chemicals diverted or recovered in the United States as part of a recycling process. Establishes in the Treasury the Ozone Layer Conservation Trust Fund, appropriating to it 50 percent of the taxes received under this Act. Directs the Administrator of the Environmental Protection Agency to develop and submit to the Congress a strategic plan for using Fund monies to develop alternative technologies to ozone-depleting substances.
Bill· HRH.R. 2167 (101st)referred
United States · United States Congress · 1 May 1989
Repeals provisions of the National Narcotics Leadership Act of 1988 terminating the Office of National Drug Control Policy. Authorizes appropriations to carry out such Act for FY 1989 through 1990.
Bill· HRH.R. 2165 (101st)referred
United States · United States Congress · 1 May 1989
Repeals provisions of the Technical and Miscellaneous Revenue Act of 1988 that deny marital deductions for estate and gift tax purposes when the surviving spouse is not a U.S. citizen.
Resolution· SCONRESS.Con.Res. 30 (101st)open
United States · United States Congress · 27 April 1989
Sets forth the concurrent resolution on the budget for FY 1990 and the appropriate budgetary levels for FY 1991 and 1992. Sets forth levels and amounts of Federal revenues, new budget authority, budget outlays, and deficits for FY 1990 through 1992 for purposes of determining whether the maximum deficit amounts set forth in the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) have been exceeded. Indicates the following as amounts of the increase in the public debt, subject to limitation: (1) $264,400,000,000 for FY 1990; (2) $253,900,000,000 for FY 1991; and (3) $227,600,000,000 for FY 1992. Shows deficit levels excluding government trust fund surpluses. Breaks this category down into: (1) deficits excluding receipts and disbursements of the Federal Old-Age and Survivors Insurance and Federal Disability Insurance Trust Funds ($167,200,000,000 for FY 1990, $168,800,000,000 for FY 1991, and $156,100,000,000 for FY 1992); and (2) deficits excluding receipts and outlays of all Federal trust funds ($239,700,000,000 for FY 1990, $240,400,000,000 for FY 1991, and $226,100,000,000 for FY 1992). Recommends levels of Federal revenues of $775,800,000,000 for FY 1990, $832,000,000,000 for FY 1991, and $833,000,000,000 for FY 1992. Sets the amount by which the aggregate levels of Federal revenues should be increased at $5,800,000,000 for FY 1990 through 1992. Designates the following amounts of Federal revenues for Federal Insurance Contributions Act revenues for hospital insurance: (1) $70,100,000,000 for FY 1990; (2) $75,100,000,000 for FY 1991; and (3) $80,200,000,000 for FY 1992. Sets the appropriate levels of total new budget authority at $1,037,600,000,000 for FY 1990, $1,111,200,000,000 for FY 1991, and $1,143,400,000,000 for FY 1992. States that the appropriate levels of total budget outlays are $943,000,000,000 for FY 1990, $1,000,800,000,000 for FY 1991, and $1,039,100,000,000 for FY 1992. Sets deficit amounts a $167,200,000,000 for FY 1990, $168,800,000,000 for FY 1991, and $156,100,000,000 for FY 1992. Sets the appropriate level of the public debt at $3,122,800,000,000 for FY 1990, $3,376,700,000,000 for FY 1991, and $3,604,300,000,000 for FY 1992. Sets forth the appropriate levels of total Federal credit activity as follows: (1) $19,300,000,000 for new direct loan obligations, $106,600,000,000 for new primary loan guarantee commitments, and $93,200,000,000 for new secondary loan guarantee commitments for FY 1990; (2) $19,700,000,000 for new direct loan obligations, $114,200,000,000 for new primary loan guarantee commitments, and $97,100,000,000 for new secondary loan guarantee commitments for FY 1991; and (3) $19,700,000,000 for new direct loan obligations, $119,000,000,000 for new primary loan guarantee commitments, and $100,900,000,000 for new secondary loan guarantee commitments for FY 1992. Sets forth the levels of budget authority, budget outlays, new direct loan obligations, new primary loan guarantee commitments, and new secondary loan guarantee commitments for each major functional category for FY 1990 through 1992. Includes within this framework a discrete category indicating levels of gross interest on the public debt. Requires the following Senate and House Committees to report to the Committees on the Budget of their respective Houses by June 15, 1989, changes in laws within their respective jurisdictions that are sufficient to increase contributions and reduce budget authority and outlays by specified amounts in FY 1990: (1) Senate Committee on Agriculture, Nutrition, and Forestry; (2) Senate Committee on Banking, Housing, Urban Affairs; (3) Senate Committee on Commerce, Science, and Transportation; (4) Senate Committee on Environment and Public Works; (5) Senate Committee on Finance; (6) Senate Committee on Governmental Affairs; (7) Senate Committee on Labor and Human Resources; (8) Senate Committee on Veterans' Affairs; (9) House Committee on Agriculture; (10) House Committee on Banking, Finance, and Urban Affairs; (11) House Committee on Education and Labor; (12) House Committee on Energy and Commerce; (13) House Committee on Interior and Insular Affairs; (14) House Committee on Merchant Marine and Fisheries; (15) House Committee on Post Office and Civil Service; (16) House Committee on Public Works and Transportation; (17) House Committee on Veterans' Affairs; and (18) House Committee on Ways and Means. Directs the Budget Committees to report to the House and Senate reconciliation legislation implementing the recommended changes. Expresses the sense of the Congress that: (1) the Government should sell assets to nongovernment buyers; and (2) the amounts realized from such sales will not recur on an annual basis and do not reduce the demand for credit. Assumes deficit-neutral adjustments (contingent on legislation to make funds available) of allocations to: (1) the Senate Committee on Appropriations to provide for subsidized housing contract renewals and for increased Internal Revenue Service compliance funding; and (2) the Senate Committee on Finance for increased Medicaid funding.
Bill· HRH.R. 2154 (101st)referred
United States · United States Congress · 27 April 1989
Requires the concurrent resolution on the budget for FY 1990 to provide that total outlays for FY 1990 shall not exceed 103 percent of the total outlays for FY 1989. Amends the Internal Revenue Code to allow a noncorporate taxpayer a tax deduction for capital gains equal to 55 percent of the lesser of: (1) the net capital gain; or (2) the net capital gain taking into account only sales and exchanges of qualified assets. Allows a 100 percent deduction (exclusion) when the taxpayer has an adjusted gross income of less than $20,000 and no alternative minimum tax is imposed. Sets forth a formula for determining the deduction for estates and trusts. Appropriates from the general fund of the Treasury to the account used to reduce the Federal deficit amounts equal to the sum of: (1) the increase in revenues under this Act; (2) the increase in revenues by reason of any amendment of the Internal Revenue Code after the date of enactment of this Act; and (3) amounts received from the sale of U.S. assets.
Bill· HRH.R. 2147 (101st)referred
United States · United States Congress · 27 April 1989
Amends the Internal Revenue Code to allow an income tax deduction for up to $2,000 of cash contributions to a housing savings account established for the benefit of the taxpayer for the exclusive purpose of purchasing the taxpayer's first principal residence. Limits total deductions to $20,000. Prohibits an individual from being a beneficiary of more than one account. Excludes account distributions from gross income if they are used exclusively for the purchase of a first principal residence. Imposes penalties in the form of additional taxes on excess contributions to an account or when account funds or distributions are used for other than the legitimate purposes for which the account was established. Requires the account trustee to report to the Secretary of the Treasury and to the account's beneficiary on the maintenance of the account. Imposes a penalty for failure to file required reports. Exempts an account from taxation (except for the tax on unrelated business income of a charitable organization), unless the beneficiary engages in specified prohibited transactions in connection with it. Decreases the permissible income tax deduction for qualified residence interest: (1) from $1,000,000 to $500,000 with respect to acquisition indebtedness; and (2) from $100,000 to $75,000 with respect to home equity indebtedness. Disqualifies any mobile home used on a transient basis and any boat as a qualified second residence for purposes of these deductions.
Bill· HRH.R. 2146 (101st)referred
United States · United States Congress · 27 April 1989
Amends the Internal Revenue Code to allow an individual income tax deduction for up to $1,000 annually of contributions to a savings account established to pay the educational expenses (tuition, supplies, meals, and lodging) of any individual under age 19 at an institution of higher education or a vocational school. Disallows the deduction for contributions to an account maintained for any individual aged 19 or older. Requires any account balance to be distributed after the beneficiary attains age 27. Excludes from gross income any account distributions that are used to pay educational expenses of the eligible beneficiary. Exempts an account from taxation (except for the tax on unrelated business income of a charitable organization) unless a contributor or the beneficiary engages in specified prohibited transactions in connection with it. Imposes a ten percent surtax on distributions not used for educational purposes. Requires the account trustee to report to the Secretary of the Treasury and to the account's beneficiary concerning the account. Imposes a penalty for failure to report. Allows taxpayers who do not otherwise itemize deductions to deduct for contributions to an education savings account. Imposes penalty taxes in connection with excess contributions or prohibited transactions associated with an account. Decreases the permissible income tax deduction for qualified residence interest: (1) from $1,000,000 to $50,000 with respect to acquisition indebtedness; and (2) from $100,000 to $75,000 with respect to home equity indebtedness. Disqualifies any mobile home used on a transient basis or any boat as a qualified second residence for purposes of these deductions.
Bill· HRH.R. 2148 (101st)referred
United States · United States Congress · 27 April 1989
Amends the Internal Revenue Code to make available to an employer a credit against income tax liability for expenses paid or incurred during the taxable year to acquire, construct, rehabilitate, or expand a qualified on-site day care facility operated by the employer for the care of enrollees, at least 30 percent of whom must be dependents of the employer's employees. Limits the amount of the credit based on the number of enrollees who may be cared for in the facility at one time. Limits use of the personal tax credit for employment-related day care expenses to taxpayers having adjusted gross income of $50,000 or less.
Bill· HRH.R. 2130 (101st)open
United States · United States Congress · 26 April 1989
Requires that not less than 25 percent of the amount spent by the Department of Defense during FY 1990 for advertising for military recruitment purposes be spent for advertising in newspapers.
Bill· HRH.R. 2133 (101st)referred
United States · United States Congress · 26 April 1989
Amends the Internal Revenue Code to exclude from gross income any distribution from an individual retirement plan if: (1) the payee has attained age 59 1/2 on or before the date of distribution; and (2) the distribution is used during the taxable year to pay premiums for a long-term health care insurance policy covering necessary diagnostic, preventive, therapeutic, rehabilitative, maintenance, or personal care services for the payee or a spouse meeting the same 59 1/2 year age requirement.
Bill· HRH.R. 2121 (101st)referred
United States · United States Congress · 26 April 1989
Amends Internal Revenue Code provisions governing the income tax deduction for the health insurance costs of self-employed individuals to: (1) make the deduction permanent (under current law it will expire after tax year 1989); and (2) phase in an increase in the allowable deduction, reaching 100 percent for taxable years beginning in 1994 and thereafter.
Law· HRH.R. 2120 (101st)enacted
United States · United States Congress · 26 April 1989
Amends the Deep Seabed Hard Mineral Resources Act to authorize appropriations for FY 1990 through 1992.
Bill· HRH.R. 2132 (101st)referred
United States · United States Congress · 26 April 1989
Amends the Internal Revenue Code to exclude from the gross income of an individual otherwise taxable amounts derived from the whole or partial surrender, cancellation, or exchange of any life insurance policy if: (1) the individual is age 65 or older on the date of the transaction; and (2) the amounts in question are used to pay premiums for an insurance policy covering at least 12 months of medically necessary nonemergency care for the individual or a spouse meeting the same 65-year age requirement.
Resolution· HRESH.Res. 138 (101st)passed
United States · United States Congress · 26 April 1989
Sets forth the rule for the consideration of H.R. 1486 (maritime programs funding).
Resolution· HRESH.Res. 139 (101st)referred
United States · United States Congress · 26 April 1989
Expresses the sense of the House of Representatives that an increase in estate taxes or the imposition of a capital gains tax at death would, by virtue of negative effects on family farms and family businesses, do more damage to the U.S. economy than the increased revenue would justify.
Bill· HRH.R. 2098 (101st)referred
United States · United States Congress · 25 April 1989
Amends the Internal Revenue Code to extend the targeted jobs income tax credit through 1992 (under current law the credit will expire after December 31, 1989). Amends the Economic Recovery Tax Act of 1981 to authorize appropriations through FY 1992 in connection with the targeted jobs credit. Raises from 23 to 25 years the age limitation with respect to economically disadvantaged youth targeted for credit purposes. Adds as a targeted group under the credit economically disadvantaged individuals who have completed a qualified drug rehabilitation program.
Bill· HRH.R. 2073 (101st)referred
United States · United States Congress · 25 April 1989
Amends the Internal Revenue Code to disallow an income tax deduction for business expenses incurred as removal or liability costs resulting from the discharge from a vessel onto navigable waters of oil being transported by or for the taxpayer. Applies this deduction denial retroactively with respect to amounts incurred in taxable years 1989 and thereafter.
Bill· HRH.R. 2075 (101st)referred
United States · United States Congress · 25 April 1989
Amends the Internal Revenue Code to deny an income tax deduction for certain expenses of repairing or maintaining a commercial aircraft outside the United States.
Resolution· HRESH.Res. 135 (101st)passed
United States · United States Congress · 25 April 1989
Waives points of order against the consideration of H.R. 2072 (supplemental appropriations).
Bill· SS. 849 (101st)open
United States · United States Congress · 19 April 1989
Repeals estate tax provisions of the Revenue Act of 1987 and the Technical and Miscellaneous Revenue Act of 1988 with respect to the inclusion in the gross estate of the value of certain types of transfers with a retained life estate.
Bill· SS. 838 (101st)open
United States · United States Congress · 19 April 1989
Repeals estate tax provisions of the Internal Revenue Code with respect to inclusion in the gross estate of the value of certain types of transfers with a retained life estate. Applies the repeal retroactively in connection with property transferred after December 17, 1987.
Bill· SS. 840 (101st)referred
United States · United States Congress · 19 April 1989
Amends the Internal Revenue Code to allow an income tax deduction for education loan interest accrued by a physician, nurse, or allied health professional while serving in a medically underserved area.
Bill· SS. 850 (101st)referred
United States · United States Congress · 19 April 1989
Energy Security Tax Act - Amends the Internal Revenue Code to impose an excise tax on the first sale within the United States of imports of: (1) crude oil; (2) refined petroleum products; and (3) petrochemical feedstocks or petrochemical derivatives. Sets the rate of the tax at the difference between $24 per barrel ($26.50 for petroleum and petrochemical products) and the most recently published average price of a barrel of internationally traded oil, as determined by the Secretary of the Treasury in accordance with a specified formula.
Bill· SS. 842 (101st)referred
United States · United States Congress · 19 April 1989
Amends the Internal Revenue Code to make available to an employer an income tax credit of up to $150,000 for expenses paid or incurred to acquire, construct, rehabilitate, or expand a qualified on-site day care facility operated by the employer for the care of enrollees, at least 30 percent of whom must be dependents of the employer's employees. Terminates the credit after December 31, 1994.
Bill· SS. 828 (101st)open
United States · United States Congress · 18 April 1989
Enhanced Oil and Gas Recovery Tax Act of 1989 - Amends the Internal Revenue Code to set a depletion allowance of 27.5 percent in connection with domestic oil and natural gas recovered through enhanced recovery techniques. Reduces this percentage (but not below 15 percent) as the average annual removal price during the calendar year exceeds $30 (indexed for inflation). Terminates this provision with respect to production after 2009. Increases from 50 percent to 100 percent the net income limitation on percentage depletion in connection with incremental tertiary oil or natural gas. Makes the alternative minimum tax preferences for percentage depletion and intangible drilling costs in connection with oil and gas removed through enhanced recovery methods inapplicable whenever the average annual removal price for the year is less than $30 (indexed for inflation). Terminates this provision with respect to production or costs after 2009. Permits a ten percent income tax credit for research to discover or improve tertiary recovery methods for domestic crude oil or natural gas.
Bill· HRH.R. 2041 (101st)open
United States · United States Congress · 18 April 1989
Amends accounting provisions of the Internal Revenue Code to permit licensed used automobile dealers to use the installment method in connection with retail sales of any automobile that is more than three years old at the time of the sale if: (1) the sales price is $6,000 or less; and (2) the installment obligation arises solely from the sale in question and has a term of 36 months or less.
Bill· HRH.R. 2037 (101st)referred
United States · United States Congress · 18 April 1989
Employee Educational Assistance Act of 1989 - Repeals provisions of the Internal Revenue Code that: (1) terminated the income tax exclusion of amounts paid under employee educational assistance programs as of tax year 1989; and (2) deny benefits in connection with graduate work.
Bill· HRH.R. 2021 (101st)referred
United States · United States Congress · 18 April 1989
Save, America Act of 1989 - Amends the Internal Revenue Code to exclude from the gross income of an individual up to $5,000 ($10,000 for joint returns) of interest earned on a passbook savings account in a federally insured bank, savings and loan or similar institution, or credit union.
Bill· HRH.R. 2060 (101st)referred
United States · United States Congress · 18 April 1989
Amends the Internal Revenue Code to disallow an income tax deduction for business expenses incurred as removal or liability costs resulting from a spill or other discharge of oil being transported by or for the taxpayer from a vessel onto waters subject to the Clean Water Act. Excludes discharges caused by an act of God, an act of war, negligence on the part of the U.S. Government, or an act or omission of a third party. Applies this deduction denial retroactively with respect to amounts incurred in taxable years 1989 and thereafter.
Resolution· HRESH.Res. 134 (101st)referred
United States · United States Congress · 18 April 1989
Expresses the sense of the House of Representatives that Federal excise taxes should not be increased.
Bill· SS. 808 (101st)open
United States · United States Congress · 17 April 1989
Foreign Relations Authorization Act, Fiscal Years 1990 and 1991 - Title I: The Department of State - Part A: Authorization of Appropriations; Allocation of Funds - Authorizes appropriations for FY 1990 and 1991 for the Department of State for: (1) the administration of foreign affairs; (2) international organizations and conferences; (3) international commissions; (4) migration and refugee assistance; (5) bilateral science and technology agreements; (6) Soviet-East European research and training; and (7) the Asia Foundation. Amends the State Department Basic Authorities Act to authorize the transfer into the Buying Power Maintenance Account of amounts deobligated from accounts for the administration of foreign affairs. Eliminates a percentage limitation on the transfer of authorized funds between specified Department of State accounts. Provides that if an amount appropriated pursuant to an Act other than an appropriation Act is less than the authorization amount and the Act provides for earmarked funds, such funds shall be reduced to an amount bearing the same ratio to such funds as the amount appropriated bears to the authorization amount. Authorizes amounts appropriated for the Department of State to be obligated for 12-month contracts for two fiscal years, provided that the total amount is obligated in the earlier fiscal year. Applies such provisions only to funds appropriated for FY 1987 and thereafter. Authorizes appropriations for U.S. participation in the 1992 Seville World's Fair. Part B: Department of State Authorities and Activities; Foreign Missions - Amends the State Department Basic Authorities Act to authorize the Secretary to use appropriated funds for: (1) obligations assumed in Germany on or after June 5, 1945; (2) telecommunications services; and (3) the provision of maximum physical security in Government-owned and leased properties abroad. Authorizes funds received by the Department in connection with the use of Blair House for FY 1990 and 1991 to be credited to the appropriate appropriations account and made available for maintenance and other expenses of Blair House. Amends the International Center Act to authorize the Department of State to charge Federal agencies for the lease or use of International Center facilities used for security and maintenance. Amends the State Department Basic Authorities Act to authorize the Secretary of State to require foreign missions to obtain benefits or comply with other terms of the Secretary if necessary to implement an exchange of property with a foreign country to be used in connection with diplomatic or consular establishments. Authorizes the Secretary, if it is determined that the purposes of the Foreign Service Buildings Act, 1926 can best be met by such exchanges of property, to transfer funds for the acquisition and maintenance of buildings abroad to the Working Capital Fund. Amends the Foreign Relations Authorization Act, Fiscal Years 1986 and 1987 to increase the amount of funds authorized for the construction of Foreign Service Institute training facilities. Amends the Arms Export Control Act to credit a specified amount of registration fees collected from manufacturers, exporters, or importers of designated defense articles or services to a Department of State account for FY 1990 and 1991. Repeals a provision of the Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 concerning overseas assignments of Drug Enforcement Agency agents. Amends the Omnibus Diplomatic Security and Antiterrorism Act to eliminate the exemption for Agency for International Development (AID) regional inspector general offices from the Secretary of State's oversight for overseas staffing levels. Amends the Foreign Operations, Export Financing, and Related Programs Appropriations Act, 1989 to remove provisions regarding: (1) a prohibition on the use of funds to relocate AID regional inspector general offices; and (2) the number of positions authorized for such offices. Repeals a provision of the Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 which requires the Secretary of State to report to the Congress on expenditures made from appropriations for emergencies in the diplomatic and consular service. Amends the American-Mexican Treaty Act of 1950 to authorize appropriations for the Department of State for official entertainment and other representation expenses within the United States for the U.S. section of the International Boundary and Water Commission. Authorizes the expenditure of appropriations available to the Commission for repairs of sanitation works threatened by the Colorado and Tijuana Rivers and for emergency actions against health threatening sanitation problems. Authorizes the President to carry out preliminary surveys, operations, and maintenance of the system constructed to intercept sewage flows from Tijuana and selected canyon areas. Prohibits the operation of the Anzalduas diversion dam for irrigation or water supply purposes in the United States unless arrangements have been made with the prospective water users for repayment to the Government of the allocated portions of such dam. Authorizes the Secretary of State, acting through the Commission, to conduct investigations relating to the drainage of transboundary waters between the United States and Mexico. Repeals provisions of the Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 concerning the operations of diplomatic and consular posts and the United States Information Agency (USIA). Repeals a provision of a specified Act relating to the solemnization of marriages by consular officials. Adds the Department of State to the list of agencies to which criminal justice agencies are required to make available criminal history record information regarding individuals under investigation by the Department for determining the eligibility of such individuals for access to classified information or assignment to sensitive national security duties. Authorizes the U.S. Postal Service to establish branch post offices at diplomatic posts abroad. Requires the Department of State to transfer postal revenues to the Postal Service for expenses incurred in providing airmail service for such posts. Amends the State Department Basic Authorities Act to authorize special agents of the Department of State and the Foreign Service to make arrests without warrant for any offense concerning passport or visa issuance if there are grounds to believe that a person has committed or is committing such offense. Removes violations of specified sections of the criminal code from a list of violations for which such agents are authorized to make arrests without warrant. Part C: Diplomatic Immunity, Reciprocity and Security - Amends the Immigration and Nationality Act to make ineligible to receive a visa and to exclude from admission into the United States any alien who has committed a serious criminal offense and for whom immunity from criminal jurisdiction was exercised with respect to such offense. Waives such excludability under certain conditions. Amends the Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 to require the President, no later than October 1, 1990, to determine whether steps have been or will be taken to: (1) ensure that a new chancery building for the U.S. Embassy in Moscow can be safely and securely used; and (2) eliminate the damage to U.S. national security from electronic surveillance by Soviet facilities on Mount Alto. Expresses the sense of the Congress that a 1969 agreement (and related agreements, notes, and understandings) between the United States and the Soviet Union on reciprocal allocations for use free of charge of plots of land in Moscow and Washington, D.C., should be terminated if the President cannot make such determinations. Amends the State Department Basic Authorities Act to authorize the Secretary of State to make grants to child care facilities to offset in part the costs of such care in Moscow and other posts abroad where the Secretary determines that such facilities are necessary to the efficient operation of the post. Amends the Employee Polygraph Protection Act of 1988 to exempt the Department of State from a prohibition on administering lie detector tests, in any counterintelligence function, to individuals working under Department contracts. Part D: Personnel - Amends the Foreign Service Act of 1980 to require the Secretary of the Treasury, at the direction of the Secretary of State and the election of a foreign national employee, to transfer such employee's interest in the Civil Service Retirement and Disability Fund to a trust or other local retirement plan (except a social security plan). Deems such transfers to be a complete and final payment of benefits under Federal provisions governing civil service compensation. Amends the Foreign Service Act of 1980 to authorize judicial review of any separation for cause of a Foreign Service member. Makes technical amendments to provisions regarding the payment of travel expenses for Foreign Service members and their families in emergency situations. Revises Federal provisions regarding civil service compensation to extend the time period for which payments to employees whose evacuation has been ordered may be made. Revises Federal provisions regarding quarters, education, and cost-of-living allowances for Federal employees stationed in foreign countries. Amends the Foreign Service Act of 1980 to prohibit extra credit for foreign service at an unhealthful post from being used to determine the eligibility of a person to qualify as a former spouse of a Foreign Service employee or to compute such person's pro rata share of employee credit. Prohibits such credit for service as a part of a tour of duty. Entitles qualified former spouses of former USIA and AID employees to Foreign Service health and survivor benefits if such an employee retired before participation in the Foreign Service Retirement and Disability System was possible and the marriage lasted at least five years during the overseas assignment. Amends the State Department Basic Authorities Act to authorize the Secretary of State to make grants to post-secondary institutions or students (with special emphasis on minorities) to promote awareness of, and interest in, Foreign Service employment. Requires satisfactory educational progress by grant recipients for continued receipt of such grants. Amends the Foreign Service Act of 1980 to authorize Foreign Service members who receive presidential appointments to remain eligible for certain performance pay and leave in lieu of receiving the salary and leave of the appointed position. (Current law makes such members ineligible for performance pay.) Title II: International Organizations - Authorizes the President to continue U.S. membership in the International Sugar Organization and the International Tropical Timber Organization. Allows U.S. contributions to such organizations to be paid from funds appropriated for contributions to international organizations, beginning in FY 1991. Expresses the sense of the Congress that the President should ensure that the United Nations continues to pay sufficient attention to the United States and other major financial contributors in decision-making procedures on budgetary matters. Authorizes the President to withhold funds appropriated for the U.S. contribution to the United Nations or its agencies unless the United Nations has continued to implement the decision-making process in such manner. Amends the Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 to repeal provisions regarding the U.S. contribution to the International Committee of the Red Cross and the recognition of the Red Shield of David. Title III: Immigration and Refugee Provisions - Amends the Migration and Refugee Assistance Act of 1962, as amended by the Foreign Relations Authorization Act, Fiscal Years 1986 and 1987, to make technical amendments to a provision regarding audits of funds received by the United Nations High Commissioner for Refugees.
Bill· SS. 809 (101st)referred
United States · United States Congress · 17 April 1989
Title I - United States Information Agency Authorization Act, Fiscal Years 1990 and 1991 - Authorizes appropriations to the United States Information Agency for FY 1990 and 1991. Earmarks a specified amount of such appropriations for television broadcasting to Cuba. Amends the United States Information and Educational Exchange Act of 1948 to authorize the credit of payments for certain USIA-produced publications, motion pictures, and television programs to the appropriate USIA appropriation. Amends the Omnibus Diplomatic Security and Antiterrorism Act of 1986 to modify preferences for U.S. contractors for certain USIA construction projects. Amends the United States Information and Educational Exchange Act of 1948 to authorize the USIA Director or other Government agencies to make grants to or for certain individuals participating in programs under such Act for health and accident insurance, emergency medical expenses, and the costs of preparing and transporting remains of individuals who die as dependents of participants in such programs. Requires the Director to make available in the United States 12 years after the initial dissemination USIA motion pictures and other materials prepared for dissemination abroad. Provides that the U.S. Archivist shall be the official custodian of such material. Authorizes the Archivist to charge fees to recover costs associated with the release of such materials and to deposit such fees into the National Archives Trust Fund. Repeals a provision of the Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 concerning limitations on Worldnet funding. Authorizes the USIA Director, upon approval by the Senate of the USIA's 1988 Senior Foreign Service Promotion List, to authorize the compensation and benefits of officers on such list to be computed and provided as if such list had been approved by the Senate on the date the Senate approved a comparable list of the Department of State. Title II - Television Broadcasting to Cuba Act - Requires the USIA Director to establish within USIA a Television Marti Service to be responsible for television broadcasts to Cuba. Designates such broadcasts as the USIA Television Marti Program. Requires presidential approval for the commencement of such broadcasts based upon a review of a certain television broadcasting test. Grants the Federal Communications Commission the authority to assign a spectrum to such broadcasts. Requires the service to avoid direct interference with domestic broadcasting. Amends the Radio Broadcasting to Cuba Act to redesignate the Advisory Board for Radio Broadcasting to Cuba as the Advisory Board for Radio and Television Broadcasting to Cuba. Authorizes Federal agencies, at the request of USIA, to assist USIA in carrying out this Act.
Bill· SS. 815 (101st)referred
United States · United States Congress · 17 April 1989
Amends the Interstate Commerce Act to exempt from State income tax laws (other than the laws of the taxpayer's State of residence): (1) railroad employees whose duties are performed in more than one State; and (2) motor carrier employees whose duties are performed in two or more States.
Bill· SS. 811 (101st)referred
United States · United States Congress · 17 April 1989
Amends administrative provisions of the Internal Revenue Code to require the Secretary of the Treasury to notify a taxpayer if information returns show at least $5 more tax withheld than is shown on the taxpayer's tax return.
Bill· SS. 810 (101st)referred
United States · United States Congress · 17 April 1989
Amends the Board for International Broadcasting Act of 1973 to authorize appropriations for FY 1990 and 1991 to carry out such Act. Earmarks specified FY 1990 funds for: (1) construction of a radio relay station in Israel; and (2) radio transmitter construction and modernization. Empowers the Chairman of the Board for International Broadcasting with the authority currently available to the Secretary of State to authorize an officer of the Foreign Service to procure legal services required for the protection of the interests of the Government.
Bill· HRH.R. 2005 (101st)referred
United States · United States Congress · 17 April 1989
Radon Reduction Incentives Act of 1989 - Treats amounts paid for home improvements necessary to mitigate measured harmful levels of radon gas exposure as medical care expenses for purposes of the medical care expense income tax deduction.
Bill· HRH.R. 2008 (101st)referred
United States · United States Congress · 17 April 1989
Holloway-Schulze Toddler Tax Credit Act of 1989 - Amends the Internal Revenue Code to allow the custodial parent a refundable income tax credit for each dependent child under the age of six (five in 1990 through 1993). Establishes the credit amount as the lesser of $1,000 or 12 percent of income below $10,000 for a single qualified dependent. Limits application of the credit to two eligible dependents. Reduces the credit for taxpayers earning more than $10,000. Makes this credit and the employment-related dependent care credit mutually exclusive. Applies phase-in amounts for tax years beginning in 1990 through 1993. Indexes post-1994 credit amounts. Provides for advance toddler tax credit payments by employers to employees who provide certification of eligibility. Requires taxpayers to file information returns to reflect these payments. Reduces the amount of the employment-related dependent care credit for taxpayers with adjusted gross income above $50,000. Disallows application of the credit with respect to a taxpayer's dependent under age 13 who is physically and mentally capable of self-care. Repeals the income tax exclusion applied in connection with amounts furnished to an employee in accordance with an employer dependent care assistance program.
Bill· SS. 771 (101st)open
United States · United States Congress · 13 April 1989
Oilspill Bill - Amends the Internal Revenue Code to disallow any income tax deduction for oil or hazardous substances cleanup costs including related legal expenses, unless: (1) the Secretary of the Treasury receives certification from the relevant authority that the taxpayer has made a good faith effort to comply with specified Federal environmental law; or (2) the discharge was caused by an act of God, an act of war, negligence on the part of the U.S. Government, or an act or omission of a third party. Prohibits any loss resulting from disallowance of such a deduction from being offset by the net operating loss deduction. Transfers the revenue resulting from the disallowance to an account made available for subsequent transfer to: (1) the revolving fund under the Federal Water Pollution Control Act for expenses related to removal of discharged oil; or (2) the Hazardous Substance Superfund. Directs the Secretary of the Treasury to: (1) report to specified congressional committees an estimate of the decrease of Federal revenues between January 1, 1970, and December 31, 1988, by reason of the allowance of applicable cleanup costs; and (2) report annually to the same committees the amount expended on environmental cleanup costs and the amount accruing to the new cleanup account.
Bill· SS. 800 (101st)open
United States · United States Congress · 13 April 1989
Imposes a retroactive moratorium with respect to: (1) New York State law that takes into account income from outside that State when determining income tax liability of nonresidents; and (2) any State law enacted in response to the New York law. Establishes the Interstate Taxation Commission, including representatives from the States of New York, New Jersey, and Connecticut, to study and report to the Congress on appropriate methods of taxing interstate income. Terminates the Commission upon submission of the required report.
Bill· SS. 801 (101st)referred
United States · United States Congress · 13 April 1989
Amends the Internal Revenue Code to increase the excise tax on cigarettes from: (1) $8 to $19 per thousand for small cigarettes; and (2) $16.80 to $39.91 per thousand for large ones.
Bill· SS. 784 (101st)referred
United States · United States Congress · 13 April 1989
United States Peace Tax Fund Act - Amends the Internal Revenue Code to establish in the Treasury the United States Peace Tax Fund (Fund) to receive payments designated on the tax returns of qualified individuals to be used for nonmilitary purposes. Directs the Secretary of the Treasury to report annually to the Congress on amounts transferred into the Fund. Requires the information to be printed in the Congressional Record. Permits conscientious objectors to designate on their income tax returns that any tax liability be paid into the Fund. Makes this designation procedure available to any individual who has demonstrated himself or herself, by reason of religious training and belief, to be opposed to participation in war in any form. Requires that each publication of general instructions accompanying income tax returns include specified information about the Fund, including the purposes of the Fund and the criteria governing one's eligibility to designate tax payments for it. Requires every taxpayer who makes such a designation for any taxable year to file a questionnaire return for the purpose of determining whether the taxpayer is an eligible individual. Permits the setting aside of criminal or civil penalties imposed upon a taxpayer for nonpayment of tax prior to 1990 if the taxpayer pays the tax due (with interest) and establishes to the satisfaction of the Secretary of the Treasury that the nonpayment was due to religious beliefs. Authorizes corresponding procedures in connection with estate and gift tax payments, under conditions prescribed by the Secretary of the Treasury. Directs the Comptroller General to determine the percentage of actual appropriations made by the United States from the Federal budget during the preceding year for military purposes. Requires publication of this information in the Congressional Record. Establishes a United States Peace Tax Fund Board of Trustees to distribute funds for eligible nonmilitary activities and research. Directs the Board to publish regulations to govern applications for funds. Authorizes appropriations.