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401 records in US in 1990
United States · United States Congress · 29 March 1990
Nonprofit Organizations Tax-Exempt Bond Reform Act of 1990 - Amends the Internal Revenue Code to provide for the tax treatment of bonds of certain nonprofit tax-exempt organizations, including private nonprofit educational institutions and hospitals, in a manner similar to governmental bonds.
United States · United States Congress · 28 March 1990
Amends the Internal Revenue Code to permit tax-exempt organizations to establish qualified cash or deferred arrangements for their employees.
United States · United States Congress · 28 March 1990
Amends the Internal Revenue Code to allow an income tax deduction for amounts imposed by a State or local government as fees for water or sewer services.
United States · United States Congress · 28 March 1990
Amends the Internal Revenue Code to impose a tax on the income earned by a small business investment company from a disqualified investment in any small business concern whose amount of cash and aggregate adjusted tax bases of other property immediately after the investment (and taking into account the investment proceeds) exceeds $10,000,000. Disqualifies any other investment not permitted under the Small Business Investment Company Act of 1958. Describes the financial arrangements which determine a disqualified investment.
United States · United States Congress · 28 March 1990
Tax Collection Enhancement Act of 1990 - Amends the Internal Revenue Code to provide for the collection of delinquent Federal income taxes by a State in the course of the State's collection of delinquent State income taxes. Allows a State to receive 50 percent of the amount of delinquent Federal income taxes it collects.
United States · United States Congress · 28 March 1990
Amends the Internal Revenue Code to make permanent the provisions permitting small issues of tax-exempt bonds to finance manufacturing facilities and farm property.
United States · United States Congress · 28 March 1990
Waives points of order against the consideration of H.R. 4404 (supplemental appropriations).
United States · United States Congress · 28 March 1990
Sets forth the rule for the consideration of H.J. Res. 268 (balanced budget amendment).
United States · United States Congress · 27 March 1990
Authorizes appropriations for FY 1991 to carry out the Federal Civil Defense Act of 1950.
United States · United States Congress · 27 March 1990
Rural Business Revitalization Act of 1990 - Title I: Designation of Rural Enterprise Zones - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to designate rural enterprise zones for purposes of providing tax and regulatory relief and improving local services. Requires the Secretary to report to the Congress on an evaluation of this Act every three years. Title II: Federal Income Tax Incentives - Allows a general business credit for rural enterprise zone employment and allows an investment tax credit for rural enterprise zone property. Increases the research tax credit for research conducted in rural enterprise zones.
United States · United States Congress · 27 March 1990
Amends the Internal Revenue Code to disallow a deduction for excess interest paid in connection with certain life insurance contracts. Modifies provisions with respect to indebtedness under such contracts. Requires the filing of information returns relating to changes in the insured under such contracts.
United States · United States Congress · 27 March 1990
Amends the Internal Revenue Code to provide that insurance income does not include any foreign risk active business income.
United States · United States Congress · 22 March 1990
Amends Internal Revenue Code provisions relating to the income tax deduction for the health insurance costs of self-employed individuals to: (1) increase the allowable deduction from 25 percent to 100 percent; and (2) make the deduction permanent (currently, it will expire after tax year 1989).
United States · United States Congress · 22 March 1990
Higher Education Savings Plan Act of 1990 - Amends the Internal Revenue Code to exempt distributions from a higher education expenses annuity contract from the ten-percent penalty on premature distributions from annuity contracts. Excludes the premium to purchase such a contract from gift tax liability.
United States · United States Congress · 22 March 1990
Amends the Internal Revenue Code to extend the targeted jobs credit permanently. Increases the maximum age requirement for economically disadvantaged youth from 23 to 25.
United States · United States Congress · 22 March 1990
Amends the Internal Revenue Code to qualify displaced homemakers for the targeted jobs income tax credit. Defines "displaced homemaker" as an individual who: (1) has not worked in the labor force for a substantial number of years but has, during those years, worked in the home providing unpaid services for family members; and (2) has been dependent on public assistance or on the income of another family member but is no longer supported by that income or is receiving public assistance on account of dependent children in the home.
United States · United States Congress · 22 March 1990
Authorizes appropriations to the Department of Veterans Affairs for a major construction project to modernize psychiatric and outpatient facilities at the Department's Medical Center at Northport, New York.
United States · United States Congress · 21 March 1990
Amends the Internal Revenue Code to exclude from gross income the value of any subsidy provided by a public utility to a customer for the purchase or installation of energy or water conservation measures.
United States · United States Congress · 21 March 1990
Medicare Tax Fairness Act of 1990 - Amends the Social Security Act to extend the Medicare tax to all wages. Amends the Internal Revenue Code to reduce employment taxes after December 31, 1990. Imposes a health insurance enhancement tax on a percentage of an individual's unearned income. Establishes the Health Insurance Enhancement Trust Fund to receive proceeds from the health insurance enhancement tax. States that such trust fund consists of: (1) the Low-Income Health Insurance Assistance Account, providing grants to States for programs assisting low-income individuals to obtain health insurance; and (2) the Catastrophic Health Insurance Reserve Account to carry out Federal catastrophic health insurance programs for elderly individuals.
United States · United States Congress · 21 March 1990
Amends the Internal Revenue Code, as amended by the Revenue Reconciliation Act of 1989, to lower the maturity date requirement of an applicable high yield discount obligation from five years to two years (thus restricting the tax deduction for interest on certain high yield original issue discount obligations). Amends the definition of "disqualified yield" as it relates to the disqualified portion of original issue discount on any applicable high yield discount obligation to remove the additional percentage point added to the excess of the yield to maturity.
United States · United States Congress · 21 March 1990
Amends the Internal Revenue Code to disallow a deduction for interest on junk bonds incurred to acquire stock or assets in hostile takeovers.
United States · United States Congress · 21 March 1990
Expresses the sense of the House of Representatives that in any fiscal year for which there is a reduction in national defense spending: (1) the maximum deficit amount should be reduced by one-half of such reduction; or (2) in any fiscal year for which there is no maximum deficit amount, the total amount of non-defense spending should not be increased by more than 50 percent of the reduction in defense spending.
United States · United States Congress · 20 March 1990
Amends the Foreign Relations Authorization Act, Fiscal Years 1990 and 1991 to increase the amounts authorized to be appropriated to the Department of State for FY 1991 for: (1) salaries and expenses; (2) the acquisition and maintenance of buildings abroad; (3) emergencies in the diplomatic and consular service; (4) the Office of the Inspector General; (5) the American Institute in Taiwan; (6) contributions to international organizations, conferences and contingencies, and peacekeeping activities; and (7) U.S. bilateral science and technology agreements. Increases such amounts for FY 1990 and 1991 for migration and refugee assistance.
United States · United States Congress · 20 March 1990
Taxpayers Debt Exposure Reduction Act - Amends the Internal Revenue Code to deny the net operating loss deduction for business conducted in controlled countries. Makes it unlawful for certain financial institutions to extend credit to countries subject to national security controls unless such credit bears interest at a rate in excess of the prime rate. Requires public disclosure of such credit extensions.
United States · United States Congress · 20 March 1990
Repeals the provision of the Tax Reform Act of 1986 that requires certain games of chance conducted by a nonprofit organization to be treated as an unrelated trade or business for tax purposes.
United States · United States Congress · 20 March 1990
Department of Justice Appropriations Authorization Act, Fiscal Year 1991 - Title I: 1991 Fiscal Year Authorization - Authorizes appropriations for FY 1991 to the Department of Justice for: (1) general administration, salaries, and expenses; (2) the Office of Inspector General; (3) the United States Parole Commission; (4) general legal activities; (5) the Antitrust Division; (6) the Foreign Claims Settlement Commission of the United States; (7) the United States Attorneys; (8) the United States Marshals Service; (9) the support of United States prisoners in the custody of the U.S. Marshals Service; (10) fees and expenses of witnesses; (11) the Community Relations Service; (12) the United States Trustees System Fund; (13) the Assets Forfeiture Fund; (14) organized crime drug enforcement; (15) the Federal Bureau of Investigation; (16) the Drug Enforcement Administration; (17) the Immigration and Naturalization Service; and (18) the Federal Prison System. Authorizes the Federal Prison Industries, Incorporated, to make expenditures necessary to carry out the program set forth in its budget for the current fiscal year. Title II: General Provisions - Allows up to $95,000 of the funds authorized to the Department to be made available for official reception and representation expenses. Authorizes the Attorney General to transfer limited funds among appropriations. Provides that authorities contained in the Department of Justice Appropriation Authorization Act, Fiscal Year 1980 shall remain in effect.
United States · United States Congress · 20 March 1990
Prohibits FY 1991 Department of Defense procurement funds from being obligated for advance procurement until 30 days after the Secretary of Defense submits a five-year defense program (for FY 1992-1996) to the Congress in conjunction with the President's FY 1992 budget.
United States · United States Congress · 20 March 1990
Repeals the provision of the Tax Reform Act of 1986 that requires certain games of chance conducted by a nonprofit organization to be treated as an unrelated trade or business for tax purposes.
United States · United States Congress · 20 March 1990
Foreign Tax Equity Act of 1990 - Title I: Treatment of Certain Foreign-Owned Corporations - Applies the Revenue Reconciliation Act of 1989 amendments regarding information reporting requirements by certain foreign-owned corporations to taxable years beginning on or before July 10, 1989. Amends the Internal Revenue Code to establish information reporting requirements for foreign corporations engaged in business within the United States. Extends the statute of limitations for the assessment of any foreign-related deficiency by an additional period of not more than three years. Title II: Tax on Disposition of Stock in Domestic Corporations by 10-Percent Foreign Shareholders - Provides that if any nonresident alien or foreign corporation is a ten-percent shareholder in any domestic corporation, any gain or loss from the disposition of any stock in such domestic corporation shall be taken into account as if the taxpayer were effectively connected with U.S. trade or business. Requires a withholding agent to withhold ten percent of the tax realized on certain stock dispositions by such ten-percent shareholders.
United States · United States Congress · 19 March 1990
Amends the Internal Revenue Code to increase the fuel economy standards and the rates of the gas guzzler tax.
United States · United States Congress · 15 March 1990
Panama Canal Commission Authorization Act, Fiscal Year 1991 - Authorizes expenditures by the Panama Canal Commission for FY 1991 for the operation, maintenance, and improvement of the Panama Canal.
United States · United States Congress · 15 March 1990
Requires the Secretary of Transportation to reduce by 25 percent the aggregate amount which a mass transit State may obligate for Federal-aid highways and highway safety construction programs for FY 1991 if by October 1, 1990, laws of such State do not authorize: (1) a general tax-based source of revenue to take effect by January 1, 1992, for paying the non-Federal share of projects for mass transportation eligible for assistance under the Urban Mass Transportation Act of 1964; or (2) the establishment of regional or local tax-based sources of revenues to pay such non-Federal share or to pay operating expenses of mass transit service which satisfy financial capacity standards. Authorizes the Secretary to restore any reductions in obligation authority made to a mass transit State in FY 1991 if such State complies with this Act by July 1, 1991.
United States · United States Congress · 15 March 1990
Amends the Internal Revenue Code to permit tax-exempt organizations to establish qualified cash or deferred arrangements for their employees.
United States · United States Congress · 15 March 1990
Amends the Internal Revenue Code to permit a deduction for demolition costs attributable to a federally declared disaster occurring after September 1, 1989. Requires the passive activity loss of a taxpayer to be computed without regard to any loss attributable to such disasters. Provides for treating such disasters as qualified inventory interruptions for businesses when determining their tax liability on inventories.
United States · United States Congress · 15 March 1990
Amends the Tax Reform Act of 1986 to provide for the deductibility of State and local income and sales taxes to the extent such taxes exceed one percent of adjusted gross income.
United States · United States Congress · 15 March 1990
Amends the Internal Revenue Code to increase the excise tax on cigarettes. Allows a credit against such tax or refund to a cigarette manufacturer or importer of a portion of State and local sales taxes on their retail sale. Provides a tax deduction for health insurance costs to employees whose employer does not offer subsidized health insurance.
United States · United States Congress · 14 March 1990
Financial Incentives Going to Help Towns Fighting Drugs Act - Amends the Internal Revenue Code to allow taxpayers to designate that one dollar of their tax liability be paid to the Local Anti-Drug Program Trust Fund. Establishes such Fund for grants to counties for: (1) law enforcement activities regarding drug-related crimes; (2) education, prevention, treatment, and rehabilitation programs regarding drug abuse; and (3) grants to units of general local government.
United States · United States Congress · 14 March 1990
Repeals the provision of the Revenue Reconciliation Act of 1989 which requires the withholding of income tax from wages paid for agricultural labor. Requires the Internal Revenue Code to be applied as though such provision had not been enacted.
United States · United States Congress · 13 March 1990
Maritime Appropriations Authorization Act for Fiscal Years 1991 and 1992 - Authorizes appropriations without fiscal year limitation, as the appropriation Act may provide, for the use of the Department of Transportation for: (1) operating-differential subsidies; (2) operations and training; and (3) acquiring and maintaining a surge shipping capability in the National Defense Reserve Fleet in an advanced state of readiness. Amends the Merchant Marine Act, 1936 to replace provisions authorizing the Secretary of Transportation to acquire suitable vessels in exchange for obsolete vessels in the National Defense Reserve Fleet (NDRF) with provisions authorizing the Secretary to acquire suitable vessels with funds in the Vessel Operations Revolving Fund derived from the sale of obsolete vessels in the NDRF.
United States · United States Congress · 13 March 1990
Amends the Internal Revenue Code to exclude from gross income the value of any subsidy provided by a public utility to a customer for the purchase or installation of energy or water conservation measures.
United States · United States Congress · 12 March 1990
Military Construction Authorization Act for Fiscal Year 1991 - Title I: Army - Authorizes the Secretary of the Army to acquire real property and carry out military construction projects in specified amounts at specified installations and locations. Authorizes the Secretary to construct or acquire military family housing units, to carry out architectural and engineering services and construction design, and to improve existing military family housing units in specified amounts at specified installations. Authorizes appropriations to the Army for fiscal years beginning after FY 1990 for military construction projects, unspecified minor construction projects, architectural and engineering design services, and military family housing functions within the Department. Authorizes appropriations for advances to the Secretary of Transportation for the construction of defense access roads. Limits the total cost of construction projects authorized by this title. Authorizes additional military construction projects with funds appropriated under the Military Construction Authorization Act, 1990. Extends certain FY 1986 through 1989 military construction projects. Title II: Navy - Authorizes the Secretary of the Navy to acquire real property and carry out military construction projects in specified amounts at specified installations and locations. Authorizes the Secretary to construct or acquire military family housing, to carry out architectural and engineering services and construction design, and to improve existing military family housing units in specified amounts at specified installations. Authorizes appropriations to the Navy for fiscal years beginning after FY 1990 for military construction projects, unspecified minor construction projects, architectural and engineering design services, construction, acquisition, or leasing of military family housing, and advances to the Secretary of Transportation for the construction of defense access roads. Limits the total cost of construction projects authorized by this title. Title III: Air Force - Authorizes the Secretary of the Air Force to acquire real property and carry out military construction projects in specified amounts at specified installations and locations. Authorizes the Secretary to construct or acquire military family housing units, to carry out architectural and engineering services and construction design, and to improve existing military family housing units in specified amounts at specified installations. Authorizes the Secretary to increase the net floor space for existing military family housing units in West Germany and in Nevada. Authorizes appropriations to the Air Force for fiscal years beginning after FY 1990 for military construction projects, unspecified minor construction projects, architectural and engineering design services, advances to the Secretary of Transportation for the construction of defense access roads, and construction and acquisition of military family housing. Limits the total cost of construction projects authorized by this title. Extends certain prior-year military construction projects. Authorizes the Secretary to acquire a certain facility at Eglin Air Force Base, Florida, as part of a research and development contract. Title IV: Defense Agencies - Authorizes the Secretary of Defense to acquire real property and carry out military construction projects in specified amounts at specified installations and locations. Authorizes the Secretary to construct or acquire three military family housing units and to improve existing military family housing units. Authorizes the Secretary to carry out military construction projects not otherwise authorized by law for conforming storage facilities. Authorizes appropriations to the Department of Defense (DOD) for fiscal years beginning after FY 1990 for military construction projects, unspecified minor construction projects, architectural and engineering design services, base closure and realignment activities authorized under prior law, conforming storage facilities, and construction, acquisition, and support of military family housing. Limits the total cost of construction projects authorized by this title. Increases the amount authorized for the construction of a medical facilities office at Nellis Air Force Base, Nevada. Title V: North Atlantic Treaty Organization Infrastructure - Authorizes the Secretary of Defense to make contributions for the North Atlantic Treaty Organization (NATO) Infrastructure program and authorizes appropriations to the Secretary for fiscal years after 1990 for such contributions. Title VI: Guard and Reserve Forces Facilities - Authorizes appropriations for fiscal years after 1990 for acquisition, architectural and engineering services, and construction of facilities for the Guard and Reserve forces in specified amounts. Title VII: Expiration of Authorizations - Terminates all authorizations contained in titles I through V of this Act on October 1, 1992, or the date of enactment of the Military Construction Authorization Act for FY 1993, whichever is later, with specified exceptions. Title VIII: General Provisions - Extends through FY 1993 the authorization for entering into long-term facilities contracts for the provision of facilities on or near a military installation. Increases the per-unit rental housing expenditures permitted for military family housing abroad. Increases the number of military family housing units that may be leased in foreign countries. Amends the Military Construction Authorization Act, 1984 to extend the military housing rental guarantee program through FY 1991. Authorizes the Secretary of a military department to acquire an option on real property before its acquisition or lease is authorized by law. (Currently, permitted only before its acquisition). Authorizes the Secretaries of the military departments to conduct a financial flexibility test program. Requires the Secretary concerned to designate a major command to participate in the Program. Terminates such Program as of September 30, 1993. Extends the provision of impact assistance to areas affected by the Whiteman Air Force Base B-2 program. Authorizes the Secretary of Defense to transfer certain necessary funds to provide assistance under the armed forces homeowners assistance program. Defense Base Consolidation Act - Amends Federal armed forces provisions concerning military base closures and realignments to authorize the Secretary of Defense to: (1) carry out actions necessary to implement such closures or realignments; (2) provide economic adjustment assistance and community planning assistance to any community located near a military facility being closed or realigned or where functions of a previous installation are being transferred; (3) carry out environmental restoration and mitigation activities; and (4) provide outplacement assistance to employees separated from facilities being closed or realigned. Directs the Administrator of General Services to delegate to the Secretary of Defense certain real property management and disposal authority with respect to property determined to be excess or surplus as a result of the closure or realignment of a military installation. Requires the Secretary, before taking any action with regard to the disposal of such excess or surplus property, to consult with the Governor and the heads of local governments of a State to consider any local plan for the use of such property. Requires the proceeds of any such disposals or transfers to be deposited in the Base Closure Account. Outlines instances under which provisions of the National Environmental Policy Act of 1969 shall and shall not apply to actions taken by DOD with regard to military base closures and realignments as well as disposals and transfers of property. Provides for the permanent establishment of the Department of Defense Base Closure Account established under the Defense Authorization Amendments and Base Closure and Realignment Act. Provides for deposits into the Account. Requires the Secretary, when Account funds are used to carry out a construction project and the cost of the project will exceed the maximum amount authorized by law for a minor construction project, to notify the Congress and justify such expenditure.
United States · United States Congress · 12 March 1990
Amends the Internal Revenue Code to allow a deduction for political contributions or newsletter fund contributions to candidates for public office. Limits the deduction to $25 ($50 for joint returns).
United States · United States Congress · 9 March 1990
National Aeronautics and Space Administration Authorization Act, 1991 - Authorizes appropriations to the National Aeronautics and Space Administration (NASA) for: (1) research and development; (2) space flight, control, and data communications; (3) construction of facilities; (4) research and program management, including scientific consultations; and (5) the Inspector General. Permits appropriations for the first two numbered categories to be used for certain items of a capital nature (other than land acquisition) required for the performance of research and development contracts and for grants to nonprofit educational and research organizations to augment their research facilities. Prohibits the use of these funds for the construction of any major facility whose estimated cost exceeds a specified amount, unless the Administrator of NASA notifies specified congressional leadership and committees. Authorizes fund use, subject to limitations, for facilities construction, repair, or modification and for unforeseen programmatic facility project needs. Permits upward variances of funds for facilities construction under circumstances outlined in this Act. Authorizes certain fund transfers and makes available specified funds for the construction and modification of laboratories and other installations. Requires the Administrator to notify specified congressional leadership and committees of the nature, cost, and need for such construction before expending the funds in question. Prohibits, until 30 days following congressional receipt of the Administrator's full explanation, the use of funds appropriated pursuant to this Act for any program that: (1) has been eliminated by the Congress; (2) is in excess of the amount actually authorized for the particular program (except for construction of facilities); or (3) has not been presented to either of the relevant congressional committees.
United States · United States Congress · 9 March 1990
Nonconventional Fuels Production Incentives Act of 1990 - Amends the Internal Revenue Code to extend for two years the credit for producing fuel from a nonconventional source. Provides for the treatment of gas produced from a tight formation in the same manner as other types of nonconventional fuel.
United States · United States Congress · 8 March 1990
Amends the Internal Revenue Code to allow employees to make voluntary contributions by payroll deduction to the Presidential Election Campaign Fund. Authorizes payments from such Fund for congressional candidates and for voter registration and get-out-the-vote campaigns.
United States · United States Congress · 8 March 1990
Amends the Internal Revenue Code to exempt from the ten percent penalty tax on early distributions from qualified retirement plans any distribution made to Federal law enforcement officers and firefighters, if retirement occurs after age 50.
United States · United States Congress · 7 March 1990
Amends the Internal Revenue Code to provide a reduction in old-age, survivors and disability insurance taxes and an increase (equal to the reduction) in the hospital insurance tax.
United States · United States Congress · 7 March 1990
Authorizes appropriations for FY 1991 for the Maritime Administration for: (1) operating-differential subsidies; (2) manpower, education, and training; (3) operating programs; (4) national security support capabilities; and (5) the Ready Reserve Force. Amends Federal law to replace provisions authorizing the Secretary of Transportation to make research grants to a National Maritime Enhancement Institute from amounts appropriated under specified provisions with provisions authorizing the Secretary to make awards to an institute from amounts appropriated. Amends the Merchant Marine Act, 1936 to require that the Board of Visitors to the U.S. Merchant Marine Academy, established by current law, be established for a term of two years commencing at the beginning of each Congress.
United States · United States Congress · 7 March 1990
Amends the Internal Revenue Code to impose an additional tax on income derived from publishing a newspaper which does not use at least 50 percent recycled newsprint.
United States · United States Congress · 7 March 1990
Wetlands Conservation Initiative Act of 1990 - Amends the Internal Revenue Code to allow a tax credit for wetlands conservation expenditures, wetlands conservation leases, and charitable contributions of environmentally valuable wetlands.