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Bill· HRH.R. 3217 (102nd)referred
United States · United States Congress · 2 August 1991
Rescinds appropriations made available by the Department of the Interior and Related Agencies Appropriations Act, 1991 for: (1) Native Hawaiian Culture and Arts, to develop and stimulate sales of Native Hawaiian handicrafts; (2) planning and construction of certain Federal and non-Federal projects at America's Industrial Heritage Park, Pennsylvania; (3) construction of a museum at the Cordell Hull residence in Tennessee; (4) restoration of the Keith Albee Theatre, Huntington, West Virginia; and (5) rehabilitation of locomotive artifacts at Steamtown, Pennsylvania. Rescinds appropriations made available by the Department of Transportation and Related Agencies Appropriations Act, 1991, for: (1) a bicycle transportation project in Macomb County, Michigan; and (2) Biscayne Boulevard renovation in Miami, Florida. Rescinds appropriations made available by the Departments of Veterans Affairs and Housing and Urban Development, and Independent Agencies Appropriations Act, 1991 for a performing arts and cultural center in North Miami Beach, Florida. Rescinds appropriations made by the Foreign Operations, Export Financing, and Related Programs Appropriations Act, 1991 for: (1) the International Fund for Ireland; and (2) the retirement of debt owed by the University of Central America to the Inter-American Development Bank. Rescinds appropriations made by the Legislative Branch Appropriations Act, 1991 for: (1) the layout of fitness facilities for House office buildings; (2) the upgrade of the Senate subway system; and (3) modular furniture for Senate office buildings. Rescinds appropriations made by the Rural Development, Agriculture, and Related Agencies Appropriations Act, 1991 for a fish farming station in Stuttgart, Arkansas. Rescinds appropriations made by the Department of Defense Appropriations Act, 1991 for the design and construction of a parliament building in the Solomon Islands.
Bill· HRH.R. 3228 (102nd)referred
United States · United States Congress · 2 August 1991
Middle Class Tax Relief Act of 1991 - Title I: Tax Relief for Middle-Income Taxpayers - Amends the Internal Revenue Code to provide an additional exemption amount ($1,000) to the regular personal exemption ($2,000) for middle-income taxpayers. Specifies the maximum gross income amounts for such taxpayers. Provides a formula for reducing the additional exemption amount for middle-income taxpayers whose incomes exceed certain transitional dollar amounts. Provides for inflation adjustments of amounts under this title. Title II: Revenue Provisions - Increases the individual income tax rates for certain higher-income taxpayers. Imposes a surtax on the individual tax rate or the alternative minimum tax rate for individuals whose incomes exceed $225,000. Increases the rate of corporate income tax and the alternative minimum tax.
Bill· HRH.R. 3211 (102nd)referred
United States · United States Congress · 2 August 1991
Middle Income Educational Opportunity Act of 1991 - Amends the Higher Education Act of 1965 (HEA) to establish a Federal Direct Loans program consolidating current student loan programs. (Eliminates the current part D, Income Contingent Direct Loans Demonstration Project.) Directs the Secretary of Education (the Secretary) to carry out a direct loan program (the program) for qualified students at institutions of higher education during the period beginning on July 1, 1994. Directs the Secretary to make program payments for any fiscal year to: (1) each institution of higher education having a program agreement; and (2) the designated lending agent if such an institution designates one. Requires such payments to be made on the basis of the estimated needs of the institution's students, considering their demand and eligibility for subsidized and unsubsidized direct loans under the program. Sets forth program payment rules, in general and for initial payments. Declares that an institution with an approved application and agreement with the Secretary shall be deemed to have a contractual obligation (entitlement) from the United States for making the program payments specified in that application. Sets forth requirements for such applications of and agreements with institutions of higher education. Provides for allowing institutions to designate lending agents to receive advances of program payments. Sets forth types of entities eligible to be designated lending agents. Entitles an institution to a payment for each fiscal year during which it makes student loans under such an agreement in lieu of reimbursement for its expenses in administering its student loan program during such year. Sets forth formulas for determining such payments. Requires each institution to use such payments first to carry out specified HEA provisions relating to administrative expenses and then for such additional administrative costs as that institution determines necessary. Deems an institution with such program agreement to have a contractual right to such payments. Provides for student eligibility for, and the amount of, subsidized and unsubsidized loans under the program. Limits program eligibility, among other criteria, to qualified students carrying at least one-half the normal academic workload and maintaining good standing. Allows subsidized loans under the program to be made only to students who meet the basic requirements but also demonstrate financial need for such a loan. Makes qualified graduate and professional students and qualified undergraduate independent students eligible to borrow unsubsidized loans under the program in specified amounts. Makes qualified undergraduate dependent students eligible for unsubsidized loans under the program, if the financial aid administrator determines after review that exceptional circumstances will likely preclude the student's parents from borrowing under the program. Prohibits students from being eligible to borrow unsubsidized loans under the program until they have obtained a high school diploma or equivalent. Declares that, if an institution's cohort default rate is 30 percent or more for the most recent fiscal year for which data is available, no undergraduate student at that institution may borrow unsubsidized loans under the program. Directs the Secretary to afford any such institution an opportunity to present evidence contesting the accuracy of the calculation of such rate. Makes parents of qualified dependent students eligible to borrow unsubsidized loans under the program in any amount, subject to specified restrictions based on cost of attendance and amount of other unsubsidized loans and student aid. Provides for determining subsidized loan amounts, based on cost of attendance, other types of student aid received, and expected family (or independent student self-help) contribution. Sets annual and aggregate limits for subsidized loans to first-year, undergraduate, and graduate or professional students. Provides for determining unsubsidized loans to students or parents, based on cost of attendance and other types of student aid. Sets forth annual and aggregate limits for unsubsidized loans for first-year, undergraduate, and graduate or professional students. Sets forth terms of loans under the program. Provides for deferments of repayment during specified periods of education or service. Allows borrowers to accelerate without penalty repayment of the whole or any part of the loan. Sets forth additional and separate terms for subsidized loans and for unsubsidized loans under the program. Sets forth requirements for multiple disbursement of student loans. Sets forth loan repayment rules, including minimum repayment amounts. Requires if a borrower so requests, that repayment be made in accordance with a graduated or income contingent schedule established by the Secretary. Allows the Secretary and the borrower to agree to increase the specified repayment period, but prohibits it from extending beyond 20 years. Directs the Secretary to notify the student borrower, at the beginning of the repayment period, of the availability of the flexible repayment program. Provides for interest rates on unsubsidized loans (the bonds equivalent rate of 52-week Treasury bills, plus three and one-quarter percent) and subsidized loans (eight percent). Directs the Secretary to report such interest rates to the Congress for any fiscal year in which they are not sufficient to recover specified costs to the Government. Sets forth requirements for consolidation loans. Directs the Secretary to enter into agreements to provide loans to consolidate eligible student loans whose outstanding indebtedness is at least $5,000. Sets forth terms and conditions of consolidation loans, including annual interest rates of at least eight percent. Directs the Secretary to establish repayment terms, including graduated and income contingent repayment schedules. Provides for administration of the program. Requires the Secretary to establish: (1) a central data system to maintain records on all loans made under the program; and (2) default prevention programs. Provides for funding of the program through the sale of Government obligations. Sets forth the duties of the Secretary and the Secretary of the Treasury with respect to such sale and funding. Sets forth various amendments to phase out the Stafford Student Loan Program by June 30, 1994. Sets forth adjustments in loan limits prior to termination for the following components of the Stafford program: (1) the federally-insured student loan (FISL) program; (2) the guaranteed student loan (GSL) program; (3) the supplemental loans for students (SLS) program; and (4) loans to parents (PLUS) program. Revises the administrative cost allowance for guaranty agencies under the Stafford program. Provides for expanded uses of Perkins direct student loans repayments. Allows the institution to transfer any part or all of the collections of principal and interest on student loans made from deposited funds in its Perkins student loan fund to an endowment fund: (1) invested and operated in accordance with regulations prescribed by the Secretary; and (2) all of the income from which is expended to make additional funds available to its students under the Pell grants, supplemental educational opportunity grants, and work-study student and programs. Authorizes appropriations.
Bill· HRH.R. 3212 (102nd)referred
United States · United States Congress · 2 August 1991
Revenue Estimating Accuracy and Sunshine Act of 1991 - Amends the Congressional Budget and Impoundment Control Act of 1974 to require reports accompanying the concurrent resolution on the budget to include technical explanations setting forth the economic data, assumptions, and methodology in sufficient detail to permit replications of the results by nongovernmental analysts. Amends the Internal Revenue Code to require the Joint Tax Committee to follow such procedure in reports accompanying legislation considered or reported by the Committee on Finance or the Committee on Ways and Means. Requires the Joint Tax Committee, in determining the effect on revenues of any legislation, to use a dynamic, general equilibrium model. Requires the Committee, in formulating such model, to take into account: (1) economic effects such as production and employment changes resulting from tax changes; (2) reductions in Federal revenues from impacts on production and employment resulting from tax changes; (3) international consequences of tax changes; and (4) impacts on other Federal taxes. Directs the Joint Committee to also provide an estimate of the effects on State and local tax revenues as a result of the impacts on production and employment resulting from Federal tax changes. Provides that an appointment of the Chief of Staff of the Joint Committee may only be made if approved by recorded vote, by at least two-thirds of the members of the Joint Committee. Expresses the sense of the House of Representatives that any additional costs incurred to comply with this Act shall be financed in a deficit neutral manner through offsetting spending reductions.
Resolution· HRESH.Res. 212 (102nd)referred
United States · United States Congress · 2 August 1991
Expresses the sense of the House of Representatives that the Federal excise taxes on gasoline and diesel fuel collected from vehicles shall be used exclusively to meet the Nation's surface transportation needs.
Bill· SS. 1617 (102nd)referred
United States · United States Congress · 1 August 1991
Fairplay for Taxpayers Act of 1991 - Amends the Federal Rules of Evidence to declare that the communications between a lawyer, an accountant, or an enrolled agent with respect to the preparation of a tax return for a client and the client shall be privileged in the U.S. courts. Amends the Internal Revenue Code to increase the interest rate for overpayment of tax from two percent to three percent (making such rate equal to the interest rate for underpayment of tax). Provides that if a taxpayer pays the full amount of taxes, interest, and penalties owed within 45 days (currently, ten days) from the date of notice and demand, then no interest liability will be imposed. Requires any final, temporary, or proposed tax regulation or ruling to be applied prospectively from the date of publication in the Federal Register. Provides that such prospective-only treatment may be superseded only by congressional action. Replaces the "substantially-prevailed" test for determining whether a taxpayer may recover costs and fees incurred as part of an administrative or court proceeding with a "prevailed-to-some-extent" test. Allows the taxpayer to recover the same percentage of costs incurred as the percentage by which he or she prevails in the controversy. Revises the meaning of reasonable administrative costs to include only costs incurred during, or in preparation for, the initial audit, or an appeals conference, or at any time thereafter. Expands the current test allowing taxpayers to sue for civil damages for certain unauthorized collection actions to allow a suit if in connection with any collection of tax any officer or employee of the Internal Revenue Service (IRS) carelessly disregards tax law. (The current test is "recklessly or intentionally disregards".) Directs the IRS to require all employees to report to the Inspection Service all instances of misconduct. Directs the Commissioner of IRS to make quarterly reports to the Inspector General concerning cases reported to the Inspection Service. Requires the Inspector General to submit an annual summary of such quarterly reports to specified congressional committees. Directs the Commissioner to carry out an education and training program for all IRS employees regarding appropriate and ethical conduct of governmental duties and responsibilities, including an explanation of applicable standards of conduct. Authorizes appropriations.
Bill· SS. 1610 (102nd)referred
United States · United States Congress · 1 August 1991
Amends the Internal Revenue Code to specify the frequency of deposits of employment taxes (social security, railroad retirement, and withheld income taxes) by small and large depositors. Repeals a provision of the Railroad Retirement Solvency Act of 1983 to conform to this Act.
Bill· SS. 1612 (102nd)referred
United States · United States Congress · 1 August 1991
Amends the Internal Revenue Code to make the substantiation requirements of reimbursement arrangements for certain trade and business deductions from gross income inapplicable to employees under a reimbursement arrangement if the aggregate amounts received are: (1) less than $15,000 for the taxable year; and (2) less than 50 percent of the total wages received during the taxable year from the employer maintaining the arrangement (and any other employer treated as a single employer with such employer under controlled corporation rules).
Bill· SS. 1615 (102nd)referred
United States · United States Congress · 1 August 1991
Repeals a provision of the Internal Revenue Code that subjects corporations to the accumulated earnings tax regardless of the number of shareholders.
Resolution· SRESS.Res. 166 (102nd)referred
United States · United States Congress · 1 August 1991
Expresses the sense of the Senate that in light of the current economic conditions the Federal excise taxes on gasoline and diesel fuel shall not be increased.
Bill· HRH.R. 3182 (102nd)referred
United States · United States Congress · 1 August 1991
Facilities Enhancement and Construction Act of 1991 - Amends the Higher Education Act of 1965 with respect to construction, reconstruction, and renovation of academic facilities. Directs the Secretary of Education (the Secretary) to provide grants to: (1) bring facilities into conformance with Federal, State, and local laws requiring removal of barriers to full participation by disabled individuals; and (2) renovate libraries to promote the use of new technologies and preservation of library materials. Allows priority to be given to projects involving the renovation of facilities. (Such priority is currently required.) Authorizes appropriations for grants for construction, reconstruction, and renovation of academic facilities for undergraduates, graduate students, and academic housing, and other educational facilities generally, as well as for grants to pay interest on debt. Revises the grants program for the construction, reconstruction, and renovation of undergraduate academic facilities. Eliminates provisions for: (1) formula allotment of such grant funds to States submitting State plans; and (2) specified reserved portions for public community colleges and technical institutes and the remainder to other institutions of higher education. Limits the total payment for any fiscal year made to institutions of higher education in any State to not more than 12.5 percent of appropriations for such grants. Requires the Secretary, in making grants, to use a national peer review panel broadly representatives of all types and classes of institutions of higher education in the United States. Limits grant amounts to not more than 50 percent of the development cost of a project, and prohibits the use of funds or resources provided through Federal programs to meet the institution's share of the supported program. Retains provisions for use of a portion of grant funds for maintenance and upgrading of research and instructional instrumentation and equipment and of equipment and structural changes to ensure their proper functioning. Expands the program of loans for construction, reconstruction, and renovation of academic, housing, and other educational facilities to include graduate (as well as undergraduate) institutions, housing, and facilities. Prohibits the making of any such loan unless the Secretary finds that at least 20 percent of the development cost of a project will be financed from non-Federal sources. Extends to borrowers of all such loans the option to repay at a discount if specified conditions are met. (Currently such option applies only to loans made before October 1, 1986.) Reduces from ten to five years the period during which an institution may not receive such a loan for any facility on its campus after it has received a loan for another facility on such campus.
Bill· HRH.R. 3170 (102nd)referred
United States · United States Congress · 1 August 1991
Uniform Business Tax Act of 1991 - Amends the Internal Revenue Code to impose a uniform nine percent tax on the taxable value of property and services produced and sold in the United States by a taxable business. Provides that the taxable value shall be equal to the net business receipts of the business. Declares that the minimum tax shall not be less than the sum of employer payroll taxes. Allows as a credit against the uniform business tax for any taxable year of an amount equal to the minimum uniform business tax credit for such year. (Provides a formula for determining such minimum tax credit.) Defines net business receipts as the excess of business receipts over business expenses. Defines business receipts as the aggregate amount received in connection with a business from: (1) the sale or rental of property located in the United States; (2) the performance of services in the United States; or (3) the sale or use of intangibles (such as copyrights, patents, franchise rights, and know-how) in the United States. Excludes receipts from exports and certain other receipts. Defines business expenses as any amount paid by the taxpayer with respect to a business of the taxpayer for the purchase or use of property or for the purchase of services. Specifies expenses that are not included as business expenses. Sets forth special rules for determining business receipts and expenses with respect to: (1) sales of property; (2) services performed both inside and outside the United States; (3) exchanges treated as sales; (4) intermediation services in the case of insurance activities; and (5) sale or lease payments received in more than one taxable period. Provides special rules for possessions corporations in determining net business receipts. Provides that the uniform business tax will not be imposed on tax-exempt organizations. Defines a taxable business as: (1) any C corporation (any corporation other than a small business corporation); and (2) any other taxpayer with business receipts in excess of $50,000. Sets forth administrative provisions concerning the time for filing returns and consolidated returns of an affiliated group of corporations. Allows a tax credit against the net uniform business tax paid or incurred by an eligible taxpayer (any person liable for such tax). Imposes a tax on importers of nine percent of the customs value of all imported property for consumption, use, or warehousing, except for items entered into the United States duty-free. Repeals the: (1) corporate income tax; and (2) corporate minimum tax. Makes the employment tax on wages and the employer railroad retirement tax on compensation inapplicable to employers subject to the uniform business tax.
Bill· HRH.R. 3166 (102nd)referred
United States · United States Congress · 1 August 1991
Amends the Internal Revenue Code to increase the exclusion from gross income for combat pay of commissioned officers (from $500 to $2,000 monthly). Requires the transfer from the Defense Cooperation Account to the general fund of the Treasury such amounts as determined necessary to offset the revenue loss caused by this amendment during the period of the Persian Gulf conflict.
Bill· HRH.R. 3161 (102nd)referred
United States · United States Congress · 1 August 1991
Federal Property and Administrative Services Authorization Act of 1991 - Amends the Federal Property and Administrative Services Act of 1949 to authorize appropriations for functions and activities under the Act, including operations of the General Services Administration (GSA), through FY 1992. Requires at least 75 percent of the number of GSA Senior Executive Service (SES) positions to be filled by persons who have at least five years of Federal service. Requires a report to the Congress by the GSA Administrator regarding the position description and requirements for each such GSA SES position filled. Requires that new appointments to GSA's SES not take effect until 30 days after notice of the appointment is provided to the Congress. Title I: Acquisition of Commercial Items - Commercial Items Acquisition Act of 1991 - Part A: Enhancement of Competition in Contracting - Amends the Office of Federal Procurement Policy Act to permit the use of design specifications only when a procurement authorizing official, upon written justification by the contracting officer, certifies in writing that functional or performance specifications are inadequate to describe the requirements of the agency. Makes exceptions to such certification and justification requirements when: (1) the solicitation is for sealed bids; or (2) the solicitation is for construction, alteration, or repair of buildings, structures, or other real property. Delineates the circumstances in which executive agencies may request cost or pricing data from commercial vendors. Restricts the circumstances in which executive agencies may procure goods or services by modifying an existing contract. Part B: Acquisition of Commercial Items - Includes the implementation of a preference for the acquisition of commercial items among the procurement responsibilities of the head of each executive agency. Makes promotion of the acquisition of commercial items a part of the responsibilities of the advocate for competition for each executive agency and for each procuring activity of an executive agency. Requires contracting officers, prior to beginning a procurement, to conduct market research to determine if commercial items can meet the needs of the executive agency, and if so, to designate the acquisition to be a commercial item acquisition. Sets forth special rules, preferences, and exemptions that would apply in any commercial item acquisition. Renames the position of Advocate for the Acquisition of Commercial Products in the Office of Federal Procurement Policy the Advocate for the Acquisition of Commercial Items. Specifies position responsibilities that reflect the statutory preference for the acquisition of commercial items and include the monitoring of compliance by executive agencies with such preference. Directs the Administrator for Federal Procurement Policy to issue guidelines for the training of contracting officers, program managers, and other acquisition personnel in the acquisition of commercial items. Part C: Miscellaneous Provisions - Directs the Federal Acquisition Regulatory Council to revise the Federal Acquisition Regulation to implement the amendments made by this title. Requires such revision to include issuance of one or more simplified uniform contracts for the acquisition of commercial items. Title II: Amendments To Federal Property and Administrative Services Act of 1949 - Amends the Federal Property and Administrative Services Act of 1949 to permit executive agencies to award multiple contracts for the same supply or service when the agency head determines that it is in the best interests of the Government for the purpose of maintaining a continuous source for the supply or service. Sets forth provisions analogous to those contained in the National Defense Authorization Act for Fiscal Year 1991 concerning an agency's responsibilities regarding statements of evaluation factors in a contract solicitation. Raises the cost and pricing data threshold under the Federal Property and Administrative Services Act of 1949 to $200,000. Title III: Brooks Act Amendments - Provides that: (1) specified provisions of the Federal Property and Administrative Services Act of 1949: (1) concerning the procurement, maintenance, operation, and use of automatic data processing equipment may be cited as the Brooks Automatic Data Processing Act; and (2) concerning the procurement of architectural and engineering services may be cited as the Brooks Architect-Engineers Act. Amends the Brooks Automatic Data Processing Act to: (1) extend the Administrator's authority to procurements of automatic data processing equipment (ADPE) conducted on behalf of a Federal agency; (2) allow the Administrator to revoke a delegation of procurement authority either before or after a contract is awarded; (3) allow GSA's board of contract appeals to accept protests against procurements conducted on behalf of a Federal agency; (4) allow such board to dismiss protests that are frivolous or have been brought in bad faith, to impose costs for violations of or failures to comply with its orders and decisions, to order resolicitation, cancellation of an award, or termination of a contract, and to direct that an award be made in accordance with its decision in providing relief; (5) require all settlement agreements providing for or contemplating the dismissal of a protest to be submitted to such board for approval or disapproval; (6) require agencies to reimburse the judgment fund when either awards or settlements are paid out of that fund; (7) change the appellate jurisdiction over protests to the United States Court of Appeals for the District of Columbia and the time limit for appeals to 30 days; (8) revise the definition of "protest" to include protests of procurements conducted on behalf of a Federal agency; (9) revise the definition of "interested party" to delete the requirement that a party have a direct economic interest in the procurement; and (10) provide for GSA oversight of agency ADPE procurements. Title IV: Miscellaneous Provisions - Provides that no Federal agency may procure, and the GSA Administrator may not authorize the procurement by a Federal agency of, any covered service of product other than under an FTS 2000 contract. States that the requirements of the Office of Federal Procurement Policy Act relating to modification of contracts shall not apply to an FTS 2000 contract. Amends the Competition in Contracting Act of 1984 to revise provisions authorizing the Comptroller General to award bid and proposal preparation and protest costs to companies that file bid protests to make the payment of such costs, as well as compliance with other recommendations by the Comptroller General in the General Accounting Office (GAO) bid protest process, discretionary for the contracting agency. Sets forth specific procedures for determining the amount of costs to be paid upon a GAO recommendation. Requires costs paid as recommended by GAO to be paid out of the judgment fund, subject to agency reimbursement. Requires the Comptroller General to: (1) investigate each failure by a Federal agency to fully implement recommendations of the Comptroller General and; (2) submit a comprehensive report to appropriate congressional committees on the results of each such investigation along with recommendations regarding legislative action to correct any inequity or to preserve the integrity of the procurement process. Revises the definition of "protest" under such Act to include protests of procurements conducted on behalf of Federal agencies. Provides for the ratification of cost awards made by GAO under such Act prior to enactment of this Act. Amends the Office of Federal Procurement Policy Act to require detailed post-award debriefings for procurements over $25,000,000 when a contract is awarded on a basis other than price alone, upon the request of any unsuccessful offeror. Makes the failure of an agency to provide such a debriefing subject to protest.
Bill· HRH.R. 3179 (102nd)referred
United States · United States Congress · 1 August 1991
Cooperative Education Amendments Act of 1991 - Amends the Higher Education Act of 1965 to revise the programs for cooperative education, and to authorize appropriations for them. Reserves 50 percent of such funds for grants for new programs of cooperative education to institutions of higher education (and combinations of such institutions) which have not received such funds for the administration of the cooperative education program for the ten preceding years. Reserves 25 percent of such funds for grants for established programs of cooperative education to institutions of higher education (and combinations of them) that have received such assistance for at least five fiscal years and meet other specified requirements. Limits established program grants to a maximum of five years. Decreases the percentage of the reservation for demonstration projects, and increases those for training and resource centers and for research. Decreases, by specified amounts for each grant year, the Federal share of cooperative education grants. Limits to three percent of such program funds the amount which the Secretary of Education may use to enter into administrative contracts to carry out the program for demonstration and innovation projects, training and resource centers, and research.
Bill· HRH.R. 3180 (102nd)referred
United States · United States Congress · 1 August 1991
Long-Term Home Care Act of 1991 - Amends part A (Hospital Insurance) of title XVIII (Medicare) of the Social Security Act to provide part A coverage of long-term home care furnished to chronically ill beneficiaries. Provides such coverage to otherwise uncovered chronically ill or disabled individuals who are age 65 or older and unable to perform at least two daily living activities. Amends title II (Old Age, Survivors and Disability Insurance) of such Act to cover, under part A of the Medicare program, long-term home care provided to children under age 19 who: (1) are chronically ill or disabled and unable to perform at least two daily living activities; or (2) require a medical device to compensate for the loss of a vital body function and substantial and ongoing nursing care to avert death or further disability. Holds monthly payments for the latter category of children to the amount which would be payable under the Medicaid program (title XIX of the Act) if such children were institutionalized. Limits monthly payments for other individuals to 65 percent of the average monthly Medicaid payment for full-time skilled nursing facility services if such individuals have a severe impairment and to 50 percent if they have a moderate impairment. Requires that long-term home care be provided pursuant to a written plan of care established, on the basis of an in-person assessment of the individual, and periodically reviewed by a trained case management team of a public or nonprofit private long-term care management agency and approved by the individual and the individual's physician. Lists the services which comprise long-term home care. Defines a "chronically ill individual" as an individual who requires assistance with at least two daily living activities or has a similar level of dependency due to cognitive impairment. Directs the Secretary of Health and Human Services to establish a prospective payment methodology and uniform national payment rates for long-term home care services. Provides that when expenditures for this Act's benefits exceed revenues raised pursuant to this Act, a copayment shall be imposed on long-term care, payment limits for such care shall be reduced, and prior surpluses shall be used to eliminate such deficit. Directs the Secretary to promulgate a long-term home care consumers' bill of rights which includes rights: (1) facilitating consumer participation in the planning and delivery of services; (2) requiring consumer notification regarding services, charges for services, and the termination or reduction of services; (3) protecting consumer dignity, privacy, and property; and (4) ensuring service from properly trained and competent individuals. Requires home health agencies to: (1) comply with the home care consumers' bill of rights and provide consumers with copies of such bill of rights; (2) implement prompt grievance review procedures and provide copies of such procedures to consumers; (3) ensure that each long-term home care provider whom they employ or have under contract receives training; and (4) evaluate annually and supervise each long-term home care provider whom they employ or have under contract. Conditions coverage of durable medical equipment services on providers: (1) issuing written instructions to and training the long-term home care consumer and staff in the operation of such equipment; and (2) formulating an emergency plan for providing services to the consumer. Requires long-term care management agencies to: (1) comply with the home care consumers' bill of rights and provide consumers with copies of such bill of rights; (2) implement prompt grievance review procedures and provide copies of such procedures to consumers; (3) provide consumers with schedules of the services to be provided; (4) provide consumers with statements on how to appeal agency benefit decisions; (5) maintain procedures assuring prompt access to long-term home care services; (6) ensure that case management personnel receive adequate training; and (7) establish and implement care management processes which include methods for measuring the progress of care and a statement of the criteria and procedures for the transfer or discharge of a consumer to another agency, program, or service. Directs the Secretary to establish procedures for conducting unannounced surveys of long-term care management agencies' compliance with Medicare participation conditions, with more frequent surveys required for agencies with poor compliance records. Authorizes the Secretary to contract with States having survey and enforcement procedures equivalent to those the Secretary would otherwise apply to conduct such compliance surveys and transmit their results to the Secretary annually. Directs the Secretary to develop procedures for reviewing State surveys. Directs the Secretary to promulgate regulations pursuant to which peer review organizations (PROs) shall monitor the provision of home health services and long-term home care, devoting at least 75 percent of their efforts to quality assurance. Requires the inclusion of: (1) both documentary review and personal interviews of home care consumers and providers in the PRO review process; and (2) representatives of home care providers and consumers in PRO membership. Requires the Secretary to establish a Consumer Board to oversee the review activities of PROs. Directs the Board to report to the Secretary and the State's chief executive on October 1 of each year regarding such review activities. Requires the Secretary to develop methods for monitoring continuity in the provision of home health care and outcome-oriented criteria for monitoring the quality of such care. Requires that PROs: (1) establish and operate statewide toll-free hotlines for receiving home care questions and complaints; and (2) assist consumers in resolving problems related to home care quality and case management services. Directs Consumer Boards and PROs to cooperate with State and local officials in educating consumers regarding quality assurance programs and the assistance available for consumers with quality assurance programs. Requires States to establish community advisory boards to monitor the activities of long-term care management agencies and annually report their findings to the Secretary. Requires the Secretary to: (1) develop a range of sanctions for, and procedures to implement such sanctions against, long-term care management agencies that fail to comply with this Act's requirements; and (2) report to the Congress on January 1 of each year regarding the availability, adequacy, and use of sanctions. Directs the Secretary to: (1) encourage States to develop home care provider licensing and certification policies; and (2) issue a biennial report on State implementation of such policies. Requires the Director of the Office of Technology Assessment to appoint a Long-Term Care Advisory Council with which the Secretary must consult in implementing and administering this Act. Directs the Secretary to award grants for home health agency, long-term care management agency, and long-term home care provider training programs and to furnish States and such agencies and providers with training materials. Directs the Secretary to: (1) conduct, and issue a report regarding, studies on long-term home care quality assurance measures; and (2) report to the Congress on January 1 of each year regarding the nature and performance during the preceding fiscal year of the home care quality assurance system. Authorizes appropriations from the Federal Hospital Insurance Trust Fund to carry out the long-term home care quality assurance program. Directs the Secretary to issue regulations, within six months of this Act's enactment, for implementing the long-term home care quality assurance program. Directs the Secretary to conduct demonstration projects to: (1) determine the relative effectiveness, cost, and impact on the quality of long-term home care of using different models of providing and reimbursing Medicare case management services; (2) determine the relative effectiveness, cost, and impact on quality of long-term home care of using different models of providing and reimbursing long-term home care services for seriously mentally ill individuals and family caregivers; (3) determine the feasibility of providing Medicare long-term care benefits for working-age individuals with severe functional limitations; and (4) test the feasibility of including adult day care within Medicare long-term home care coverage. Provides for the inclusion of adult day care within Medicare long-term home care coverage if the Secretary finds that its inclusion will not result in expenditures for adult day care exceeding savings in other long-term health care and will maintain the quality of Medicare long-term home care. Permits disabled individuals to purchase part A Medicare coverage during the 24-month waiting period preceding their entitlement to such coverage. Gives such individuals the option of enrolling for long-term home care benefits, for part A benefits other than long-term home care benefits, or for both. Amends the Internal Revenue Code to subject all of an individual's wages and self-employment income to the Hospital Insurance tax and the Disability Insurance tax.
Bill· HRH.R. 3175 (102nd)referred
United States · United States Congress · 1 August 1991
Emergency Unemployment Compensation Act of 1991 - Establishes an emergency unemployment compensation program. Allows any State to enter into and participate in an agreement with the Secretary of Labor (the Secretary) under which the State agency which administers the State unemployment compensation law will make payments of emergency unemployment compensation: (1) to individuals who have exhausted all rights to regular compensation under State law, have no rights to such regular compensation or any additional State or Federal compensation, and are not receiving Canadian compensation; and (2) for any week of unemployment beginning in the individual's eligibility period. Sets forth provisions relating to exhaustion of regular benefits and weekly amount of emergency benefits equal to regular benefits. Authorizes a State Governor, in a period of a seven or eight percent total unemployment rate in that State (as defined under this Act), to elect to trigger off an extended compensation period to provide emergency unemployment compensation to individuals who have exhausted their rights to regular compensation under State law. Requires a State, under such an agreement, to establish an emergency unemployment compensation account with respect to the benefit year of each eligible individual who files an application. Limits benefit payments to not more than the amount in the individual's account. Sets forth formulas for determining the amount in such account. Provides that the applicable limit in such account shall be equal to: (1) 20 for an eight-percent period, i.e. one triggered by a total unemployment rate (TUR) of eight percent or more in the State, seasonally adjusted, for the most recent three months with available data; (2) 13 for a seven-percent period; (3) seven for a six-percent period; and (4) four for any other period. Sets forth special rules relating to such applicable limits. Requires reduction in such account by the amount of extended benefits received by the individual relating to the same benefit year under the Federal-State Extended Unemployment Compensation Act of 1970. Sets the weekly benefit amount at the amount of regular compensation (including dependents' allowances) payable under the State law to the individual for such week for total unemployment. Provides for determination of periods and applicable triggers. Provides, in general, that no emergency unemployment compensation shall be payable to any, individual under this Act for any week beginning: (1) before the later of October 6, 1991, or the first week following the week in which an agreement under this Act is entered into; or (2) after July 4, 1992. Sets forth transition and reachback provisions for the eligibility of certain individuals for such benefits. Provides for payments to States having such agreements for emergency unemployment compensation. Sets forth financing provisions. Requires that funds in the extended unemployment compensation account of the Unemployment Trust Fund be used to make payments to States having agreements under this Act. Sets forth provisions relating to fraud and overpayments. Defines the eligible period under this Act. Provides that in no event shall an individual's period of eligibility include any weeks after the 39th week after the end of the benefit year for which the individual exhausted rights to regular compensation or extended compensation. Amends specified Federal law to repeal certain limitations on payment of unemployment compensation to former members of the Armed Forces. Reduces the length of required active duty by reserves for purposes of such payment. Amends the Social Security Act to establish an Advisory Council on Unemployment Compensation. Directs the Secretary of Labor to establish such a council by February 1, 1992, and every fourth year thereafter. Requires each such council to evaluate the unemployment compensation program. Sets forth membership and staff provisions. Requires each council to report to the President and the Congress by Feburuary 1 of the second year following the year in which it is required to be established. Requires the first Council report to include findings and recommendations on determining eligibility for extended unemployment benefits on the basis of unemployment statistics for regions, States, or subdivisions of States. Designates as emergency requirements, pursuant to the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act), all direct spending amounts provided and all appropriations authorized by this Act (for all fiscal years). Provides that this Act shall not take effect unless, by its enactment date, the President submits to the Congress a written designation of all such direct spending amounts and authorized appropriations as such emergency requirements. Requires Federal department or agency heads to notify the contractor, and require the contractor to notify its employees, at least 60 days in advance of the termination, for any reason, of a Federal contract in an amount greater than $50,000.
Bill· HRH.R. 3177 (102nd)referred
United States · United States Congress · 1 August 1991
Base Community Recovery Act of 1991 - Amends the Internal Revenue Code to treat any former employee of a Federal military installation whose job was terminated by reason of its closing or realignment as a member of a targeted group for purposes of the target jobs credit allowed to employers. Allows such employees a terminated employee tax credit of up to ten percent of wages attributable to private employment within the base closure region for one year. Reduces the depreciation recapture rate for businesses that acquire buildings on such bases, and increases the amount which may be expensed for the cost of new equipment placed in service. Prescribes the treatment of qualified base closure bonds by: (1) making termination dates for qualified small issue bonds inapplicable to them; (2) not taking into account certain capital expenditures; and (3) increasing the State ceiling on the volume cap.
Bill· SS. 1598 (102nd)referred
United States · United States Congress · 31 July 1991
Authorizes the Board of Regents of the Smithsonian Institution to acquire land for watershed protection at the Smithsonian Environmental Research Center at Edgewater, Maryland. Authorizes appropriations to the Board to carry out such purposes for FY 1992 and succeeding fiscal years. Requires that such sums be matched equally with funds from non-Federal sources. Amends Federal law which authorizes the Board to plan, design, construct, and equip specified space in the National Museum of Natural History to provide that the appropriation authorized for such purpose: (1) is for FY 1991 and succeeding fiscal years; and (2) is to remain available until expended.
Bill· SS. 1604 (102nd)referred
United States · United States Congress · 31 July 1991
Amends the Internal Revenue Code to provide a tax deduction for business equipment or other depreciable property donated to charitable organizations solely for the training of individuals who are disabled or needy.
Bill· SS. 1603 (102nd)referred
United States · United States Congress · 31 July 1991
Economic Growth Act of 1991 - Title I: Investment and Job Creation Incentives - Subtitle A: Reduction in Capital Gains Tax for Individuals - Amends the Internal Revenue Code to allow a capital gains deduction for individuals for assets held from one to three years. Provides special rules for the gain or loss from the sale or exchange of collectibles and sales of interests in partnerships. Disallows such deduction in computing the alternative minimum tax. Revises the formula for determining gain from the dispositions of certain depreciable realty to take into account depreciation adjustments (adjustments allowed or allowable for exhaustion, wear and tear, obsolescence, or certain amortization). Subtitle B: Inflation Adjustment for Investments - Requires indexing, based on the consumer price index, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business after April 15, 1991) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss. Provides for the inflation adjustment treatment of: (1) short sales; (2) regulated investment companies and real estate investment trusts; and (3) partnerships, S corporations, and common trust funds. Prohibits gain from the sale or other disposition of an indexed asset from being taken into account under the limitation on investment interest. Subtitle C: Enterprise Zones - Part I: Designation - Authorizes the Secretary of Housing and Urban Development (Secretary) to designate enterprise zones for purposes of providing tax and regulatory relief and improving local services. Limits choices to areas nominated by States and local governments. Limits the total number of areas that may be designated, and the time period of the designation. Authorizes the Secretary to designate a zone only if the area meets certain locational, demographic, unemployment, and poverty criteria. Requires nominating local governments, as a condition of the Secretary's designation, to agree in writing to follow a course of action that may include reducing tax rates, improving local services, simplifying or streamlining regulation of business, and providing job training to area residents. Describes areas to which the Secretary must give preference in selecting areas for designation. Requires the Secretary to report to the Congress every two years on the effects of such enterprise zones' designation in accomplishing the purposes of this Act. Part II: Federal Income Tax Incentives - Allows a nonrefundable income tax credit to enterprise zone employees for five percent of any wages earned that do not exceed a specified amount. Phases out such credit. Provides for the nonrecognition of capital gain on the sale of enterprise zone property. Allows a taxpayer a deduction on the aggregate amount paid for the purchase of enterprise stock on its original issue by a qualified issuer. Requires any gain from the disposition of the stock to be treated as ordinary income. Excludes enterprise zone capital gains from income computation of alternative minimum taxes. Part III: Regulatory Flexibility - Amends Federal law to revise the definition of "small entity" for purposes of the analysis of regulatory functions to include qualified business, government, and nonprofit enterprises operating within enterprise zones. Authorizes Federal agencies, upon request by a designating government, to waive or modify rules and regulations pertaining to the implementation of projects or activities within an enterprise zone. Requires agencies to approve the request if the resulting benefits of job creation, community development, or economic revitalization outweigh the public interest in retaining the rule unchanged. Disallows waiver or modification of a rule that would directly violate a statutory requirement or present a danger to the public health and safety. Part IV: Establishment of Foreign-Trade Zones in Enterprise Zones - Requires the Foreign-Trade Zone Board to consider on a priority basis and to expedite the processing of applications for the establishment of foreign-trade zones within enterprise zones. Requires the Secretary of the Treasury to give priority to, and expedite applications for, the establishment of ports of entry necessary to establish such zones. Part V: Repeal of Title VII of the Housing and Community Development Act of 1987 - Repeals title VII (enterprise zone development) of the Housing and Community Development Act of 1987. Subtitle D: Research and Experimentation Credit Made Permanent - Makes permanent the tax credit for increasing research activities and the tax credit for clinical testing expenses. Title II: Savings Incentives - Allows individuals to establish individual retirement plus accounts with tax treatment similar to that for individual retirement plans. Makes contributions to such accounts nondeductible. Allows existing individual retirement accounts (IRA) to be rolled over into individual retirement plus accounts with payment of tax on the amount rolled over for which a deduction was once allowable, but no tax when withdrawn. Title III: Homeownership Incentives - Subtitle A: First-Time Homebuyers - Allows a tax credit for the first-time purchase of a principal residence by individuals with incomes of $31,000 or less (phased-out to incomes of up to $41,000). Limits such credit to $1,000. Subtitle B: Penalty-Free IRA Plus Withdrawal for Home Purchase, Higher Education, and Health Costs - Allows penalty-free distributions from IRA Plus accounts of up to 25 percent of the account limit for: (1) first-time homebuyers; (2) medical expenses; and (3) higher education expenses. Title IV: Work Incentives - Subtitle A: Reduction in Social Security Penalty on Working Elderly - Amends title II of the Social Security Act (Federal Old-Age, Survivors, and Disability Insurance Benefits) to raise the earnings limit for retirees. Appropriates to each payor fund amounts equivalent to the aggregate increase in social security benefits payable from such fund which is attributable to such amendment. Directs the Secretary of Health and Human Services to study during 1997 whether further amendments relating to deductions on account of work and the exempt amount under the earnings limit are necessary or appropriate. Subtitle B: Economic Growth Dividend - Requires any economic growth dividend (as determined by the Secretary of the Treasury) to be used to increase the personal exemption amount. Requires, after 1995, all revenues resulting from real growth in the gross national product greater than three percent to fund an increased personal exemption. Requires, for fiscal years beginning on or after October 1, 1992, and before October 1, 1995, that 50 percent of such dividend be used to increase the personal exemption amount and the other 50 percent be used to make a downward adjustment in the maximum deficit amount.
Bill· HRH.R. 3126 (102nd)referred
United States · United States Congress · 31 July 1991
Expansion of Federal Benefits for Americans With Disabilities Act - Amends the Internal Revenue Code to: (1) exempt from the luxury excise tax certain accessories to make automobiles accessible to individuals with disabilities; (2) allow as a specific itemized deduction the costs of making homes more accessible to individuals with disabilities; and (3) exempt such deduction from the two percent flood and the overall limitation on itemized deductions. Amends title XIX (Medicaid) of the Social Security Act to: (1) allow all States to offer community supported living arrangements services; and (2) remove the limit on expenditures for such services in FY 1993. Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to: (1) raise the minimum earnings level for a finding of substantial gainful activity for all disability beneficiaries to the higher earnings test exempt amount applicable to blind individuals; and (2) phase out (rather than suspend entirely) disability benefits during the final months of the trial work period in which the individual engages in substantial gainful activity. Amends title XVI (Supplemental Security Income) of the Social Security Act to: (1) index the personal needs allowance and resource limitations for inflation; and (2) take into account siblings of the child with disabilities for purposes of applying the resource deeming rules.
Bill· HRH.R. 3130 (102nd)referred
United States · United States Congress · 31 July 1991
Economic Growth Act of 1991 - Title I: Investment and Job Creation Incentives - Subtitle A: Reduction in Capital Gains Tax for Individuals - Amends the Internal Revenue Code to allow a capital gains deduction for individuals for assets held from one to three years. Provides special rules for the gain or loss from the sale or exchange of collectibles and sales of interest in partnerships. Disallows such deduction in computing the alternative minimum tax. Revises the formula for determining gain from the dispositions of certain depreciable realty to take into account depreciation adjustments (adjustments allowed or allowable for exhaustion, wear and tear, obsolescence, or certain amortization). Subtitle B: Inflation Adjustment for Investments - Requires indexing, based on the consumer price index, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business after April 15, 1991) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss. Provides for the inflation adjustment treatment of: (1) short sales; (2) regulated investment companies and real estate investment trusts; and (3) partnerships, S corporations, and common trust funds. Prohibits gain from the sale or other disposition of an indexed asset from being taken into account under the limitation on investment interest. Subtitle C: Enterprise Zones - Part I: Designation - Authorizes the Secretary of Housing and Urban Development (Secretary) to designate enterprise zones for purposes of providing tax and regulatory relief and improving local services. Limits choices to areas nominated by States and local governments. Limits the total number of areas that may be designated, and the time period of the designation. Authorizes the Secretary to designate a zone only if the area meets certain locational, demographic, unemployment, and poverty criteria. Requires nominating local governments, as a condition of the Secretary's designation, to agree in writing to follow a course of action that may include reducing tax rates, improving local services, simplifying or streamlining regulation of business, and providing job training to area residents. Describes areas to which the Secretary must give preference in selecting areas for designation. Requires the Secretary to report to the Congress every two years on the effects of such enterprise zones' designation in accomplishing the purposes of this Act. Part II: Federal Income Tax Incentives - Allows a nonrefundable income tax credit to enterprise zone employees for five percent of any wages earned as do not exceed a specified amount. Phases out such credit. Provides for the nonrecognition of capital gain on the sale of enterprise zone property. Allows a taxpayer a deduction on the aggregate amount paid for the purchase of enterprise stock on its original issue by a qualified issuer. Requires any gain from the disposition of the stock to be treated as ordinary income. Excludes enterprise zone capital gains from income computation of alternative minimum taxes. Part III: Regulatory Flexibility - Amends Federal law to revise the definition of "small entity" for purposes of the analysis of regulatory functions to include qualified business, government, and nonprofit enterprises operating within enterprise zones. Authorizes Federal agencies, upon request by a designating government, to waive or modify rules and regulations pertaining to the implementation of projects or activities within an enterprise zone. Requires agencies to approve the request if the resulting benefits of job creation, community development, or economic revitalization outweigh the public interest in retaining the rule unchanged. Disallows waiver or modification of a rule that would directly violate a statutory requirement or present a danger to the public health and safety. Part IV: Establishment of Foreign-Trade Zones in Enterprise Zones - Requires the Foreign-Trade Zone Board to consider on a priority basis and to expedite the processing of applications for the establishment of foreign-trade zones within enterprise zones. Requires the Secretary of the Treasury to give priority to, and expedite applications for, the establishment of ports of entry necessary to establish such zones. Part V: Repeal of Title VII of the Housing and Community Development Act of 1987 - Repeals title VII (enterprise zone development) of the Housing and Community Development Act of 1987. Subtitle D: Research and Experimentation Credit Made Permanent - Makes permanent the tax credit for increasing research activities and the tax credit for clinical testing expenses. Title II: Savings Incentives - Allows individuals to establish individual retirement plus accounts with tax treatment similar to that for individual retirement plans. Makes contributions to such accounts nondeductible. Allows existing individual retirement accounts (IRA) to be rolled over into individual retirement plus accounts with payment of tax on the amount rolled over for which a deduction was once allowable, but no tax when withdrawn. Title III: Homeownership Incentives - Subtitle A: First-Time Homebuyers - Allows a tax credit for the first-time purchase of a principal residence by individuals with incomes of $31,000 or less (phased-out to incomes of up to $41,000). Limits such credit to $1,000. Subtitle B: Penalty-Free IRA Plus Withdrawal for Home Purchase, Higher Education, and Health Costs - Allows penalty-free distributions from IRA Plus accounts of up to 25 percent of the account limit for: (1) first-time homebuyers; (2) medical expenses; and (3) higher education expenses. Title IV: Work Incentives - Subtitle A: Reduction in Social Security Penalty on Working Elderly - Amends title II of the Social Security Act (Federal Old-Age, Survivors, and Disability Insurance Benefits) to raise the earnings limit for retirees. Appropriates to each payor fund amounts equivalent to the aggregate increase in social security benefits payable from such fund which is attributable to such amendment. Directs the Secretary of Health and Human Services to study during 1997 whether further amendments relating to deductions on account of work and the exempt amount under the earnings limit are necessary or appropriate. Subtitle B: Economic Growth Dividend - Requires any economic growth dividend (as determined by the Secretary of the Treasury) to be used to increase the personal exemption amount. Requires, after 1995, all revenues resulting from real growth in the gross national product greater than three percent to fund an increased personal exemption. Requires, for fiscal years beginning on or after October 1, 1992, and before October 1, 1995, that 50 percent of such dividend be used to increase the personal exemption amount and the other 50 percent be used to make a downward adjustment in the maximum deficit amount.
Bill· HRH.R. 3153 (102nd)referred
United States · United States Congress · 31 July 1991
Omnibus Space Commercialization Act of 1991 - Title I: Space Launch and Launch Support Facilities - Directs the Comptroller General to conduct a comprehensive inventory of all space launch and launch support facilities owned by the United States, identifying facilities that are surplus to public and national security needs, and report to the Congress. Requires all facilities identified as surplus to be referred to the General Services Administration for disposition. Directs the Secretary of Transportation to establish criteria for and designate launch facilities as Commercial Space Centers. Makes all Centers and associated property, services, and products, including such services and activities in space as are launched from a Center, and proceeds from insurance exempt from all Federal corporate income and other taxes and all Federal excises, imports, duties, and all other Federal tariffs. Requires the United States to make available to commercial providers on a fair rental basis, based on the cost to the United States, launch and support facilities not in use for public and national security needs. Title II: Purchase of Space Transportation Services - Space Transportation Services Purchase Act of 1991 - Amends the Launch Services Purchase Act of 1990 to require the Federal Government to purchase space transportation services from commercial providers, unless the Administrator of the National Aeronautics and Space Administration (NASA) or the Secretary of Defense, on a case-by-case basis, determines: (1) the payload requires the unique capabilities of the space shuttle; (2) commercial services are not or would not be available when required; or (3) the use of commercial services poses an unacceptable risk of loss of a unique scientific opportunity. Allows space transportation vehicles to be acquired or owned by the Government only in such circumstances or for research, development, and testing of space transportation technology. Requires the service contracts to be awarded by competitive bidding. Prohibits, subject to exception, requiring submission of cost or pricing data supporting a bid or proposal or for the fulfillment of a contract. Requires performance specifications rather than Federal civilian or military design or construction specifications. Mandates a program to award vouchers for the payment of space transportation services and payload integration services for conducting microgravity biomedical, materials, or other research. Authorizes appropriations. Title III: Intellectual Property Disposition - Requires that a commercial provider making an invention under contract with the Government have the same rights as would a small business firm under specified provisions of Federal patent law. Amends the Stevenson-Wydler Technology Innovation Act of 1980 to require (current law permits) each Federal agency to permit the director of any of its Government-operated Federal laboratories and, in certain circumstances, the director of any of its Government-owned, contractor-operated laboratories to enter into cooperative research and development agreements and to negotiate licensing agreements. Prohibits disclosure of trade secrets or commercial or financial information, that is privileged or confidential under the meaning of specified Federal law, which is obtained by the Government in the conduct of research or as a result of activities under this Act. Title IV: Tax Incentives for Commercial Space Activities - Space Business Incentives Act of 1991 - Amends the Internal Revenue Code to allow a deduction for the amount of the purchase of Commercial Space Center stock. Excludes from gross income gain on the sale or exchange of common stock of a corporation that derived at least 75 percent of its gross receipts from providing space-related products or services. Adds space launch and launch support facilities to the list of exempt facility bonds. Provides for the treatment of space launch and launch support facilities bonds. Excludes from gross income: (1) income from the commercial sale of any product manufactured in space and returned to Earth; and (2) income from services performed in space in a commercial space activity. Excludes products manufactured in space and returned to Earth from all Federal excises, imposts, duties, and other Federal tariffs. Directs the President to encourage State and local governments to offer tax and other incentives for commercial space activities. Title V: Miscellaneous - Declares that, notwithstanding specified provisions of the Clayton Act and the National Cooperative Research Act of 1984, standing to conduct litigation arising from activities carried out under this Act is reserved to the Department of Justice under the direction of the Attorney General and the Federal Trade Commission. Makes injunctive relief the sole relief available to the United States in such litigation, notwithstanding specified provisions of such Acts. Amends the Commercial Space Launch Act to extend certain provisions relating to liability insurance. Mandates a study on the feasibility of the United States providing termination liability insurance for commercial providers of certain categories of products and services. Declares that, subject to exception, in any action against a commercial provider arising from activities under this Act, evidence of failure of the provider to follow military or NASA specifications shall not, in and of itself, constitute proof of negligence. Establishes a National Award for the Commercialization of Space to consist of a medal and, if funding is available, a cash prize, to be awarded to persons or organizations who have substantially advanced space transportation, manufacturing, or research and development. Authorizes the Chairman of the National Space Council to seek and accept gifts of money from public and private sources to fund the cash prize. Establishes in the Department of Commerce the Office of Space Commerce to be the principal unit for the coordination of space-related issues, programs, and initiatives within the Department. Requires each Federal agency or department with an annual research and development budget over a specified amount to report to the Congress: (1) regarding a plan for activities to support space-related research; and (2) biennially on implementation progress. Requires the United States to accommodate commercial advertising by concerns providing or recycling space-related products, facilities, or services. Requires that negotiations between NASA and a commercial provider on implementation of a joint endeavor agreement or procurement agreement under a specified dollar amount be conducted in a timely manner. Requires the United States, to the extent practicable, to procure its space infrastructure, launch and launch support facilities, and payloads: (1) from commercial providers; and (2) so as to encourage cost effectiveness and innovation and minimize detailed specifications. Mandates a report to the President and the Congress on using proof of concept methods and unsolicited proposals. Terminates specified provisions of this Act 15 years after enactment.
Bill· HRH.R. 3141 (102nd)referred
United States · United States Congress · 31 July 1991
Amends the Internal Revenue Code to exempt services performed by full-time students for organized seasonal children's camps from social security taxes.
Bill· HRH.R. 3146 (102nd)referred
United States · United States Congress · 31 July 1991
Tax Fairness and Accountability Act of 1991 - Amends the Congressional Budget Act of 1974 to require any legislation that increases the tax rate, the tax base, or the amount of income subject to tax, or decreases a deduction, exclusion, or credit to be approved in the House of Representatives and the Senate by an affirmative vote of three-fifths of its Members.
Bill· HRH.R. 3134 (102nd)referred
United States · United States Congress · 31 July 1991
Amends the Internal Revenue Code with respect to foreign companies carrying on insurance business in the United States. Requires the use of domestic company tax return data from the same taxable year as the year for which minimum effectively connected net investment income calculations are made. Requires the use of a carryover account for year-to-year income comparisons. Allows a foreign company to elect to use the individualized company yield method for determining such company's minimum effectively connected net investment income. Bases such method on United States dollar-denominated assets.
Bill· HRH.R. 3148 (102nd)referred
United States · United States Congress · 31 July 1991
Title I: Increase in Personal Exemption for Certain Dependent Children - Amends the Internal Revenue Code to increase the personal exemption for a dependent child who has not attained age 18 from $2,000 to $3,500. Provides for rounding inflation adjustments to tax tables to the nearest multiple of $10 (currently rounded to the next lowest multiple of $50). Title II: Changes in Individual Income Tax Rate Structure - Increases the tax rates for higher income individuals. Imposes a surtax on the individual tax rate or the alternative minimum tax of an individual whose income exceeds $500,000. Applies such surtax to estates and trusts as well.
Bill· HRH.R. 3128 (102nd)referred
United States · United States Congress · 31 July 1991
All-Americans Savings and Investment Incentive Act of 1991 - Amends the Internal Revenue Code to provide individuals a deduction for capital gains based on the period the asset is held (up to three years). Excludes collectibles from such assets. Makes such deduction an item of tax preferences. Excludes from gross income interest received during a taxable year up to $350 ($700 in the case of a joint return). Provides a phaseout of such exclusion for incomes over $50,000. Makes such exclusion applicable to distributions from regulated investment companies and real estate investment trusts. Makes certain nonresident aliens ineligible for such exclusion.
Law· SS. 1593 (102nd)enacted
United States · United States Congress · 30 July 1991
National Commission on Libraries and Information Science Act Amendments of 1991 - Amends the National Commission on Libraries and Information Science Act to revise provisions relating to the powers and functions of the National Commission on Libraries and Information Science (the Commission). Repeals a requirement that the Secretary of Education provide the Commission with administrative services in return for advance payment or reimbursement from Commission funds. Revises provisions relating to contributions to the Commission. Authorizes the Commission to accept, hold, administer, and use gifts, bequests, and devises, and devises of property, both real and personal, to aid or facilitate its work. Requires that money and sales proceeds of other property received as such gifts, bequests, or devises be deposited in the Treasury and available for disbursement upon the Commission's order. Revises the Commission's functions to include activities relating to international (as well as national) communications and cooperative networks. Provides that a majority of Commission members shall constitute a quorum for conduct of business at its official meetings. Revises provisions for the terms of office of Commission members. Authorizes appropriations to carry out such Act for FY 1992 and succeeding fiscal years.
Bill· SS. 1589 (102nd)referred
United States · United States Congress · 30 July 1991
Rural Equity for Older Americans Amendments of 1991 - Amends the Older Americans Act of 1965 to require that particular attention be given in providing services to older individuals living in rural areas. Requires State formulas for distribution of Older American Act funds to include a factor that reflects the cost of providing geographical access to services to older individuals residing in rural areas. Deletes a requirement under the Older Americans Act that State agencies must spend in rural areas each fiscal year an amount not less than 105 percent of the amount spent in FY 1978.
Bill· HRH.R. 3109 (102nd)referred
United States · United States Congress · 30 July 1991
Amends the Internal Revenue Code to provide that an employer's treatment of employees, or employees in substantially similar positions, as being employees for certain periods and not being employees for other periods shall not be treated as indicative of any intentional disregard of the requirement to deduct and withhold employment taxes. Sets forth the circumstances under which employment tax liability is terminated for periods before December 31, 1994. Declares that an employer shall be treated as having a reasonable basis for not treating an employee as an employee for a period if such treatment was based on: (1) judicial precedent, published rulings, technical advice, or a letter ruling; (2) longstanding recognized practice of a significant segment of the industry; or (3) some other demonstrable manner. Prohibits a refund or credit of any overpayment of an employment tax resulting from the application of this Act.
Bill· HRH.R. 3112 (102nd)referred
United States · United States Congress · 30 July 1991
Base Community Recovery Act of 1991 - Amends the Internal Revenue Code to treat any former employee of a Federal military installation whose job was terminated by reason of its closing or realignment as a member of a targeted group for purposes of the target jobs credit allowed to employers. Allows such employees a terminated employee tax credit of up to ten percent of wages attributable to private employment within the base closure region for one year. Reduces the depreciation recapture rate for businesses that acquire buildings on such bases, and increases the amount which may be expensed for the cost of new equipment placed in service. Prescribes the treatment of qualified base closure bonds by: (1) making termination dates for qualified small issue bonds inapplicable to them; (2) not taking into account certain capital expenditures; and (3) increasing the State ceiling on the volume cap.
Bill· HRH.R. 3103 (102nd)referred
United States · United States Congress · 30 July 1991
Provides that a payment or allowance shall be treated as a military housing allowance under the Internal Revenue Code for purposes of the deductibility of mortgage interest and real property taxes, if such payment was provided: (1) to a Federal employee stationed outside the continental United States; and (2) for expenses similar to the expenses for which any military housing allowance is provided.
Bill· HRH.R. 3095 (102nd)referred
United States · United States Congress · 30 July 1991
Investment Savings Act - Amends the Internal Revenue Code to provide for the nonrecognition of gain from the sale of corporate property that is replaced by any capital asset within the two-year period beginning on the date of the sale. Sets forth a special rule where an exchange of property is treated as a sale. Provides for reducing the basis of replacement property where its purchase results in the nonrecognition of gain. Establishes a three-year statute of limitations if property is sold at a gain. Provides for determining the holding period and the basis adjustment of qualified replacement property the acquisition of which resulted in the nonrecognition of gain on the sale or exchange of other property.
Bill· HRH.R. 3087 (102nd)referred
United States · United States Congress · 30 July 1991
Amends the Internal Revenue Code to restore the following estate tax provisions in effect prior to enactment of the Technical and Miscellaneous Revenue Act of 1988 with respect to noncitizen international organization employees: (1) the marital deduction for decedents who are resident (domiciled) in the United States regardless of the spouse's citizenship; (2) the rule that 50 percent of jointly held property is includable in the decedent's estate, regardless of the spouse's citizenship and the source of payment for the property; and (3) the estate tax rates applied to employees who are nonresident noncitizens.
Resolution· HRESH.Res. 208 (102nd)passed
United States · United States Congress · 30 July 1991
Authorizes the Speaker of the House of Representatives to enter into an agreement with the Triangle Coalition for Science and Technology Education to establish an Albert Einstein Congressional Fellowship Program providing for two fellowships within the House, in each fiscal year, beginning in FY 1992. Provides for the agreement only if the Triangle Coalition for Science and Technology meets certain program requirements.
Bill· SJRESS.J.Res. 185 (102nd)referred
United States · United States Congress · 29 July 1991
Recognizes and commemorates the tenth anniversary of the enactment of the Economic Recovery Tax Act of 1981.
Bill· HRH.R. 3084 (102nd)referred
United States · United States Congress · 29 July 1991
Affordable Health Insurance Act of 1991 - Amends the Internal Revenue Code to allow individuals a tax credit for 33 percent of qualified health insurance premiums. Limits such credit to specified amounts based on the age of the qualifying individual. Provides an annual adjustment of such amounts based on the Consumer Price Index. Disallows such credit for individuals entitled to benefits under title XVIII (Medicare) of the Social Security Act. Prohibits such credit from being taken into account when determining the medical expense deduction. Allows individuals a tax credit for 33 percent of the contributions made to a tax-exempt medical care savings account established for the benefit of qualifying individuals (the taxpayer or spouse). Sets forth limitations on such accounts concerning: (1) coverage by a qualified health insurance plan; (2) retention of contributions for at least 180 days before distribution; (3) balance requirements of at least $1,000 after the third year; and (4) a maximum credit of $825, adjusted for inflation after 1992. Provides for including amounts distributed from such accounts to the gross income of the distributee unless such amounts are used for eligible medical care expenses. Prohibits distributions from such accounts from being taken into account when determining medical expense deductions. Establishes an excise tax on excess contributions to and prohibited transactions of medical care savings accounts. Declares that no Federal or State law may be construed to prohibit or restrict group health insurance. Provides a preemption from State insurance mandates. Limits the amount excluded from gross income for contributions by an employer to an accident or health plan to specified amounts adjusted for inflation after 1992).
Bill· HJRESH.J.Res. 315 (102nd)referred
United States · United States Congress · 29 July 1991
Recognizes and commemorates the tenth anniversary of the enactment of the Economic Recovery Tax Act of 1981.
Bill· SS. 1566 (102nd)referred
United States · United States Congress · 26 July 1991
Savings Without Penalty Act of 1991 - Amends the Internal Revenue Code to allow penalty-free distributions from eligible individual retirement plans for: (1) qualified first-time home purchases; (2) qualified higher education expenses; (3) a period of involuntary unemployment; and (4) certain medical expenses.
Bill· SS. 1556 (102nd)referred
United States · United States Congress · 25 July 1991
WIC Protection Act of 1991 - Provides with regard to the Supplemental Food Program for Women, Infants, and Children (WIC): (1) that only State authorized food vendors may redeem food instruments; (2) for vendor criminal penalties and WIC disqualification (with alternative civil money penalties in cases of participant harship) for intentional misuse or theft of WIC funds; (3) that States may not impose sales tax on WIC food purchases; (4) for vendor training and qualifications review; (5) for participant and vendor sanctions; (6) that retail purchase food delivery systems shall use uniform food instruments, record date of use and purchase price, and identify food instruments to the vendor; (7) for State agency administrative appeal of Department of Agriculture sanctions; and (8) for claims and penalties against State agencies and WIC participants.
Bill· SS. 1562 (102nd)referred
United States · United States Congress · 25 July 1991
Self-Reliance Scholarship Act of 1991 - Amends the Higher Education Act of 1965 (HEA) to provide for Self-Reliance Scholarships to assist students in financing their undergraduate and graduate education. Establishes the self-reliance scholarship program as a student loan program, with repayments to be made over chosen periods under the income tax system on the basis of the individual's adjusted gross income. Requires the Director of the Office of Self-Reliance Scholarships established by this Act (the Director) to make such loans to each eligible student who qualifies, in an amount determined according to a specified formula. Authorizes the Director to enter into a contract for the conduct of the program or any portion of it. Requires each eligible institution to submit a list of loan applicants and the amounts for which they are qualified and promptly notify the Director of any change in their enrollment status. Requires the Director to establish an account for each such loan recipient by name and taxpayer identification number and provide for the increase of the total amount stated for such account by any amounts subsequently loaned to such recipient. Sets forth the terms of institutional agreements under such program, enforcement provisions, and reporting requirements. Requires each eligible institution entering such a program agreement, if it experiences a percentage increase in its cost of attendance exceeding a certain amount, to report to the Director on such increase and its justification. Requires the Director to report to the Congress on the reasons for such excessive increases and whether such information should be used as a basis on which to suspend or revoke, in whole or in part, the agreement with the eligible institution. Sets forth annual and aggregate limits on the amounts of such loans to individuals, with adjustments for inflation and for less than full-time students. Sets forth loan terms and provisions for disbursement of proceeds. Prohibits the amount of any such loan from being taken into consideration in determining student eligibility for assistance under any other program assisted under HEA. Establishes in the Treasury the Education Trust Fund (the Fund), consisting of transfers from education loan repayment taxes and surtaxes on individuals with incomes over $1,000,000 and from loan refunds after student withdrawals, amounts received pursuant to the issuance of obligations, and any interest earned on Fund investments. Bases the transfer of tax and surtax amounts on estimates. Requires the Secretary of the Treasury to invest the portion of the Fund which the Director judges is not required to meet current withdrawals. Authorizes the Fund to issue certain obligations. Authorizes the Director to obligate certain sums available to the the Fund for specified purposes. Requires the Director to hold the Fund and report annually to the Congress on its financial condition, the results of its operations, and its expected condition and operations. Provides for repayment of such loans. Requires the Director to develop and implement a procedure for computing repayment percentage options for each borrower, taking specified factors into consideration. Sets various limits on such repayments based on the individual's adjusted gross income. Limits the maximum repayment period to 25 years, with individuals given the option of selecting a 15-, 20- or 25-year repayment period. Requires development of a buyout procedure, including interest and a prepayment penalty. Requires the Director to: (1) provide each borrower with the option to select a repayment status with a repayment percentage determined in accordance with specified procedures and factors; and (2) transmit such information along with the borrower's taxpayer identification number to the borrower and to the Secretary of the Treasury by January 1 of each calendar year. Requires repayment status to commence at the start of the first taxable year following either the date of the loan or the date of graduation, but in no event later than the sixth taxable year after the date of the loan. Authorizes the Director to establish special repayment rules for individuals in categories of special consideration. Makes proprietary trade schools ineligible for the Self-Reliance Scholarship program. Makes eligible for such scholarships any student who is a U.S. citizen of age 17 through 50. Amends the Internal Revenue Code to establish the education loan repayment tax, to be imposed upon individuals certified by the Director in an amount equal to the repayment percentage of the taxpayer's adjusted gross income for the taxable year. Sets forth minimum and maximum adjusted gross income amounts. Sets forth requirements for joint returns. Establishes a surtax on individuals with taxable incomes over $1,000,000. Imposes such surtax on income tax at a specified rate in certain cases, and on the tentative minimum tax at a specified rate in certain cases. Makes special rules for a surtax on estate and trusts and for treatment of married individuals filing separate returns. Amends the Department of Education Organization Act to establish the Office of Self-Reliance Scholarships, to be administered by the Director who is responsible for overseeing this Act.
Bill· SS. 1561 (102nd)referred
United States · United States Congress · 25 July 1991
Directs the Secretary of the Interior to declare that all rights, title, and interest of the United States in surface and mineral estates of certain public domain lands other than National Forest lands, the lands of the Oregon and California Railroad, and Yaquina Head are held in trust by the United States as part of the reservation of the Confederated Tribes of Siletz Indians of Oregon (the Tribe). Authorizes the Tribe to manage, harvest, remove, sell, or otherwise alienate any timber, any interest in such, or any other surface or subsurface resources on any lands held by or in trust for it. Requires that the proceeds from the sale of timber on, or the sale of any other surface or subsurface resource of, such lands be paid to the Tribe. Exempts such proceeds from Federal and State income taxes. Disallows their consideration as income or resources of Tribe members under the Social Security Act or any other federally assisted program. Requires certain payments to Lincoln County, Oregon, in lieu of taxes. Allows the Tribe to restrict public access to such lands. Requires the Tribe to offer at least 50 percent of the total annual sales volume of timber harvested from such lands for sale to U.S. firms that agree to use the timber purchased for production of wood products in the United States.
Bill· SS. 1564 (102nd)referred
United States · United States Congress · 25 July 1991
Property Tax Fairness and Community and School Fiscal Stability Act of 1991 - Amends Federal transportation law to define "true market value" with respect to rail transportation property to mean the actual fair market value of such property as determined by the assessing State officials, State subdivision, or any authority acting for such State or State subdivision, and as modified upon State court review, if any, before application of any assessment percentage or ratio. Repeals a specified provision that prohibits such entities from imposing another tax that discriminates against a rail carrier because such act unreasonably burdens and discriminates against interstate commerce. Grants exclusive original jurisdiction to determine the existence of violations committed with respect to the assessment of the value of rail transportation property or the imposition of a tax on such property to State administrative and judicial agencies (currently, jurisdiction is concurrent with U.S. district courts and State courts).
Bill· HRH.R. 3035 (102nd)open
United States · United States Congress · 25 July 1991
Amends the Internal Revenue Code to allow an amortization deduction with respect to certain intangible property that is acquired and held by a taxpayer in connection with the conduct of a trade or business or an activity engaged in for the production of income. Provides for determining such deduction by amortizing the adjusted basis (for purposes of determining gain) of such intangible ratably over the 14-year period beginning with the month in which the intangible was acquired. Disallows any other depreciation or amortization deduction with respect to such intangible. Provides that amortization intangibles do not include intangibles that are created by the taxpayer or that arise solely by reason of entering into a renewal of a contract to which the taxpayer is a party. Describes an amortizable intangible as : (1) goodwill; (2) going concern value; (3) certain specified types of intangible property that generally relate to workforce, information base, know-how, customers, suppliers, or other similar items; (4) any license, permit, or other right granted by a governmental unit, agency, or instrumentality; (5) any covenant not to compete (or other arrangement to the extent that the arrangement has substantially the same effect as a convenant not to compete) entered into in connection with the direct or indirect acquisition of an interest in a trade or business or substantial portion thereof; and (6) any franchise, trademark, or trade name. Excludes from treatment as an amortizable intangible: (1) any property of a kind that is regularly traded on an established market; (2) a patent or copyright that is not acquired in a transaction (or a series of related transactions) involving the acquisition of a trade or business or a substantial portion thereof; (3) a franchise to engage in any professional sport, and any item acquired in connection with such franchise; (4) any license, permit, or other right of an indefinite duration that is granted by a governmental unit, agency, or instrumentality; and (5) certain contract rights, to the extent provided in regulations, if such rights have a fixed duration and are not renewable and are not acquired in a transaction involving the acquisition of assets constituting a trade or business or substantial portion thereof. Sets forth special rules governing the application of the amortization deduction. Continues the present-law treatment of certain contingent amounts that are paid or incurred on account of the transfer of a franchise, trademark, or trade name. Provides for the treatment of assumption reinsurance transactions of insurance companies.
Law· HRH.R. 3033 (102nd)enacted
United States · United States Congress · 25 July 1991
Job Training Reform Amendments - Declares it to be the policy of the United States to: (1) provide financial assistance to States and local service delivery areas (SDAs) to meet the training needs of low-income adults and youth and assist them in obtaining unsubsidized employment; (2) increase funds available for programs of training services for the disadvantaged by at least ten percent of the baseline each fiscal year to provide for growth in the number of eligible adults and youth served beyond the current five percent of the eligible population in need of these services; and (3) encourage provision of longer and more comprehensive education, training, and employment services to the eligible population, with increased funding to maintin current service levels. Amends the Job Training Partnership Act (JTPA) to authorize appropriations. Defines "basic skills deficient" as reading or computing skills at or below 8th grade level. Adds the Association of Farmworker Opportunity Programs, the Center for Employment Training, and organizations serving older workers to the list of community-based organizations. Strikes from such list the National Urban Indian Council. Revises the definition of "economically disadvantaged" to: (1) refer to income guidelines promulgated each year by the Secretary of Health and Human Services; and (2) include those determined eligible for, even if not receiving, food stamps. Revises the definition of "supportive services" to include drug and alcohol abuse counseling and referral and individual and family counseling. Includes representatives of local welfare agencies on private industry councils (PICs). Applies the requirement for a job training plan to training services for the disadvantaged only. Revises requirements for the contents of such plans to provide for linkages with appropriate agencies and for outreach to recruit locally determined target groups. Revises requirements for training services for the disadvantaged performance standards to: (1) promote delivery of services to the hard-to-serve; and (2) add measurement of increased basic education attainment and occupational skills (as well as the current measurement of increased employment and earnings and reduced welfare dependency). Provides for the following additional factors in performance standards for youth programs: (1) attainment of employability competencies; (2) eighth grade, secondary and postsecondary school completion or its equivalent; and (3) enrollment in other education, training, or employment programs or apprenticeships, or enlistment in the Armed Forces. Requires the private industry council to determine levels for competency standards based on such factors as entry skill levels and other hiring requirements. Sets forth additional elements of performance standards. Retains the requirement that the Secretary prescribe performance standards relating gross program expenditures to various performance measures, but states that such standards shall not be taken into consideration in the award of incentive grants. Provides that Governor's incentive grant awards shall be to service delivery areas (SDAs) conducting adult and youth programs which: (1) meet specified performance standards established by the Secretary and exceed performance standards for long-term placement of hard-to-serve populations; (2) place participants in employment providing wages at placement exceeding the appropriate performance criteria, as well as employer-assisted employment benefits (including health benefits); (3) meet specified performance standards established by the Governor; and (4) establish linkages with other programs to avoid duplication and enhance delivery of services. Retains the requirement for the Secretary to prescribe performance standards for dislocated workers employment and training assistance based on placement and retention in unsubsidized employment. Eliminates, however, the requirement that such standards make appropriate allowance for the difference in cost resulting from serving workers receiving certain needs-related payments. Changes from discretionary to mandatory the authority of State Governors to prescribe within certain parameters, variations in performance standards for training services for the disadvantaged and for dislocated workers employment and training assistance. Directs the Secretary to: (1) provide information and technical assistance on performance standards adjustments; (2) collect data that identify hard-to-serve individuals and long-term welfare dependency; (3) provide guidance on setting performance goals at the service provider level that encourages increased service to the hard-to-serve, particularly long-term welfare recipients; and (4) review performance standards to ensure that they provide maximum incentive in serving the hard-to-serve, particulary long-term welfare recipients, including those receiving benefits under the aid to families with dependent children (AFDC) and supplement security income (SSI) programs of the Social Security Act. Authorizes Governors to prescribe additional performance standards for these programs, which must be reported in the coordination and special services plan. Directs the Secretary to prescribe performance standards for: (1) employment and training programs for Native Americans and migrant and seasonal farm workers; (2) the Jobs Corps; and (3) the jobs for employable dependent individuals incentive bonus program. Directs the Secretary to prescribe a system for variations in JTPA performance standards for special populations to be served. (Current law requires prescription of such variations, but without system.) Authorizes the Secretary to modify JTPA performance standards not more often than once every two program years (except that Job Corps standards may be modified each program year). Prohibits such modifications from being retroactive. Directs the Secretary to establish uniform criteria for determining SDA failure to meet performance standards and for requiring certain remedial responses. Sets forth required responses to failures to meet such standards, including a process for correction. Requires each State Governor to report annually on the final performance of each SDA and on the Governor's plans to provide technical assistance to SDAs failing to meet the prescribed uniform criteria. Directs the Secretary, upon determination that the Governor has not provided appropriate technical assistance, to provide such assistance using specified funds withheld from the State administration set-aside. Requires the Governor, if an SDA continues to fail to meet performance standards for two program years, to: (1) notify the Secretary and the SDA of the continued failure; and (2) develop and impose a reorganization plan. Directs the Secretary, if the Governor has not initiated such requirements within 90 days after the end of the second program year of such failure, to develop and impose such reorganization plan, using the specified withheld funds. Allows the alternative administrative entity under such reorganization plan to be a newly formed private industry council or any agency jointly selected by the Governor and the chief elected official of the largest local government in the SDA or substate area. Allows SDA to appeal for revision of such reorganization plans. Defines "employment," for purposes of JTPA performance standards, as employment for more than 20 hours per week. Requires selection of service providers to be made on a competitive basis and to include: (1) a determination of such provider's ability to meet program design specifications that take into account JTPA's purpose and the needs established in the Governor's coordination and special services plan; and (2) documentation of compliance with procurement standards established by the Secreary, including the reasons for selection. Revises limitations on certain costs for specified programs, including general administrative costs, combined administration and support services costs, and training-related services costs. Prohibits duplication of supportive services which are available free to participants through other services. Provides for recapture and reallotment of unexpended funds for training services for the disadvantaged youth program. Revises requirements for the Governor's coordination and special services plans to include descriptions of State coordination measures and projected grant uses. Includes State agencies primarily responsible for administration of programs for older workers among those which may be represented on the State Job Coordinating Council. Revises provisions for State education coordination and grants. Repeals specified provisions for training programs for older workers. Requires identification of any State- or SDA-rule, regulation, policy, or performance standard relating to administration and operation of programs funded by JTPA. Requires State labor market information programs to include training and technical assistance to support comprehensive career guidance and participant outcome activities for local programs assisted under JTPA. Revises program requirements for service delivery systems. Exempts normal tuition charges for training or education from certain requirements for a breakdown of cost components. Exempts from specified cost limitations certain administrative expenses related to training incurred by community-based organizations. Requires placements made in unsubsidized employment to be in job areas related to the training provided to the participant. Allows an SDA which is a city or a country to serve residents of either the city or the country if the city is located within the county and is a separate SDA. Limits the duration of on-the-job training to a period not in excess of that generally required for acquisition of skills needed for that position, but never exceeding six months. Requires on-the-job contracts to: (1) specify types and duration of training and other services; and (2) if an intermediary brokering contractor is used for placements, specify certain additional services and factors. Revises provisions relating to disposal of assets and program income. Prohibits JTPA funds from being used for employment generating activities, economic development activities, revolving loan funds, capitalization of businesses, contract bidding resource centers, activities to induce or encourage relocations resulting in loss of employment at the previous existing location, and similar activities that do not result in the direct creation of jobs into which program participants are placed. Prohibits the use for foreign travel of funds for: (1) training services for the disadvantaged; or (2) employment and training assistance for dislocated workers. Extends specified minimum wage exemptions to certain SDAs. Revises certain Federal and fiscal administrative provisions. Allows the use of certain advance payment methods when contracting with nonprofit organizations of demonstrated effectiveness. Requires States to establish fiscal control and fund accounting procedures to ensure proper disbursal and accounting of Federal funds. Requires the Secretary to establish procurement standards for States, local areas, and SDAs to ensure that specified criteria are met. Requires State Governors to: (1) conduct annual on-site monitoring of each SDA and substate area to ensure compliance with such procurement standards; (2) impose corrective action to secure prompt compliance; (3) impose specified sanctions in the event of failure to take required corrective action; and (4) certify biennially the State's implementation, monitoring, and enforcement of such standards. Directs the Secretary, upon determination that the Governor has not fulfilled such requirements, to impose such corrective actions and sanctions. Requires the Governor, in cases of failure to take required corrective actions for substantial violations of JTPA provisions or regulations, to direct the Governor to: (1) issue a notice of intent to revoke approval of all or part of the plan affected; or (2) impose a reorganization plan, which may include specified changes. Provides for appeals of corrective actions and sanctions. Directs the Secretary to take such actions if the Governor fails to do so promptly. Directs the Secretary to: (1) review the implementation of these requirements and report with recommendations to the Congress on the effectiveness of such provisions; and (2) provide for an independent study of the amount and use of program income received by service providers, and submit such study with recommendations to the Congress. Revises reporting, recordkeeping, and requirements investigative requirements. Requires recipients to maintain and provide to the Secretary standardized records of a sufficient number of individual participants to provide an adequate sample size to allow for preparation of national estimates to meet specified requirements. Requires the Secretary, Inspector General, or Comptroller General to furnish States or SDAs which are going to be investigated with the monitoring guides to be used by reviewers. Requires States, administrative entities conducting the program, and recipients (other than sub-recipients) to monitor the performance of service providers in complying with the agreements under JTPA. Requires Governors to ensure that requirements are established for retention of records for specified periods. Revises requirements for information in reports. Directs the Secretary to ensure that all elements required for reports are defined and reported uniformly. Revises provisions for training services for the disadvantaged adults and youth. Revises adult program allotment provisions to establish State set-asides for education, performance incentives, and auditing and administration. Allows individuals, whether employed or unemployed, to be eligible for adult program services as long as they are adults (age 22 or older) who are economically disadvantaged. Requires that at least 60 percent of program participants in each SDA be individuals who, in addition to being economically disadvantaged adults, are in one or more of the following categories: (1) basic skills deficient; (2) school dropouts; (3) recipients of cash welfare payments; (4) offenders; (5) individuals with disabilities; or (6) homeless. (Retains the current provision that allows up to ten percent of program participants in an SDA not to be economically disadvantaged if they have encountered barriers to employment.) Requires SDAs to: (1) make special efforts and expenditures to serve older workers; (2) coordinate delivery of such services with those under the Older Americans Act; and (3) give priority to service providers with demonstrated effectiveness in providing such services. Establishes adult program design requirements, including: (1) assessment of participants' skill levels and service needs; (2) development of service strategies to identify employment goals, appropriate achievement objectives, and appropriate services; (3) review of participant progress; and (4) if appropriate, basic (including language) and occupational skills training and supportive services. Requires that job search, skills training, job club, and work experience be accompanied by other services designed to increase a participant's basic education or occupational skills. Allows an exception from such combination requirement only if: (1) the participant's assessment and service strategy indicate that the additional services are not appropriate; and (2) the activities are not available to the participant through the Employment Service or other public agencies. Allows continued provision of counseling and supportive services to a participant for up to one year after termination from the program. Revises authorized services for which adult program funds may be used. Eliminates employment-generating activities from the list of such authorized services. Divides the lists of such services into direct training and training-related and supportive services. Requires SDAs to link with: (1) other specified Federal programs; and (2) State, local, and private programs, as appropriate. Allows an SDA to transfer up to ten percent of adult program funds to the youth program under certain conditions. Revises provisions for summer youth employment training programs to limit administrative costs to 15 percent. Requires SDAs to: (1) expend funds for basic and remedial education as described in the State job training plan; (2) assess participant skill levels and service needs and develop service strategy for participants; and (3) provide follow-up services for participants for whom a service strategy has been developed. Allows individual concurrent enrollment in such program and in disadvantaged youth programs. Sets forth provisions for the disadvantaged youth program. Revises allotment formulas to establish set-aside for State education coordination and grants. Revises eligibility requirements for in-school youth and out-of-school youth. Requires that at least 60 percent of the funds for in-school youth and for out-of-school youth, respectively, be used for participation of specified targeted groups. Establishes year-round program design requirements, including: (1) assessment of participants' skill levels and service needs; (2) development of service strategies to identify achievement objectives, appropriate employment goals, and appropriate services; (3) review of participant progress; and (4) if appropriate, basic skills training, occupational skills training, pre-employment and work maturity skills training, work experience combined with skills training, and supportive services. Requires that work experience, job search, job search skills training, and job club activities be accompanied by additional services which: (1) are designed to increase a participant's basic education or occupational skills; and (2) may be provided sequentially or concurrentllly, under other education and training programs. Allows continued provision of counseling and supportive services to a participant for up to one year after termination from the program. Requires SDAs to establish linkages with the appropriate educational agencies responsible for service to participants. Provides that authorized youth services may include, but need not be limited to, the services described under the headings of direct training, training related services, and participant support services under part A adult program provisions. Provides that additional authorized youth services may include specified features. Requires SDAs to link the youth program with: (1) other specified Federal education and training programs; and (2) as appropriate, State, local, and private programs. Allows an SDA to transfer up to ten percent of youth program funds to the adult program under certain conditions. Provides, with respect to employment and training assistance for dislocated workers, that an eligible dislocated worker participating in training (except on-the-job training) shall be deemed to be in training with the approval of the State agency for purposes of unemployment compensation. Extends the authorization for specified demonstration programs. Revises employment and training programs for Native American and migrant and seasonal farmworkers. Directs the Secretary to: (1) designate a single organizational unit to have as its primary responsibility the administration of all Native American programs authorized under JTPA; and (2) promote recruitment and promotion of Indians, Native Alaskans, and Native Hawaiians to positions in such unit. Authorizes the Secretary to waive, under the migrant and seasonal farmworker programs, the requirement of biennial competition for grants for those grantees that: (1) have performed satisfactorily on their existing grant; and (2) submit a satisfactory two-year plan for the succeeding period. Requires JTPA grants for Native American programs and for migrant and seasonal farmworker programs to be consistent with specified standard competitive procurement procedures and auditing procedures. Amends provisions for the Job Corps. Revises the age limits for participation in the Job Corps to allow not more than 20 percent of the enrollees to be from age 22 through 24. Declares that JTPA allows participants to participate concurrently or sequentially in both the Job Corps and training services for the disadvantaged. Increases from ten to 20 percent the allowable number of nonresidential participants enrolled in the Job Corps in any year. Requires that, in enrolling nonresident participants, priority be given to those eligible individuals who are single parents with dependent children. Prohibits use of Department of Labor funds to contract with a nongovernmental agency to administer or manage a Civilian Conservation Center of the Job Corps on public land. Directs the Secretary, as practicable, to provide child care at or near Job Corps centers for individuals who require such care for their children in order to participate in the Job Corps. Requires each Job Corps center to provide alcohol and drug abuse counseling and referral to participate who need such services. Directs the Secretary to provide all nonprofit Job Corps contractors with an equitable and negotiated management fee of not less than one percent of the contract amount. Revises provisions for national activities, including research, demonstration, training and technical assistance. Directs the Secretary to provide guidance and technical assistance to State and SDAs relating to documentation of participants' eligibility for training services for the disadvantaged. Directs the Secretary to: (1) lead the Departments of Labor of Education, of Health and Human Services, and other appropriate departments in identifying a core set of consistently defined data elements for employment and training programs; and (2) report to the Congress on recommended data elements and definitions. Revises provisions for labor market information. Directs the Bureau of Labor Statistics, in cooperation with the States, to engage in research and demonstration on organizing and making accessible nationwide information on quarterly earnings, establishment and industry affiliation, and geographic location of employment, for feasibility determination and/or policy research and program evaluation purposes, while ensuring confidentiality and privacy. Directs the Secretary to report to the Congress within 12 months on the costs and benefits of such a database under the cooperative labor information program. Includes the Secretary of Health and Human Services among those with whom the Secretary is to cooperate in reviewing and coordinating labor market information systems. Directs the Secretary, through the National Occupational Information Coordinating Committee (NOICC), to report biennially to the Congress on development and maintenance of a common core of labor market information. Increases the authorization of funding for NOICC. Directs NOICC to: (1) give special attention to career development; and (2) conduct research and demonstrations to improve coordination and compatibility of Federal or State human resources data systems, including economic development assistance systems, and to provide support to States in implementing system enhancements. Establishes a new Youth Opportunities Unlimited Program. Authorizes the Secretary to establish such national program of Youth Opportunities Unlimited (YOU) grants to pay 50 percent of the cost of comprehensive education, training, and employment services for youth in high poverty areas in urban and rural areas. Requires such grants to be awarded to the local service delivery area (on behalf of the participating community) in which the target area is located (or to designated grantees if the target area is in a farmworker community, Indian reservation, or Alaskan native village). Authorizes the Secretary to select as grant recipients up to 25 communities in the first year after the program is in effect. Requires that at least one, but not more than three, of such grants be awarded to: (1) designated representatives of Indian reservations and Alaskan native villages; and (2) designated representatives of farmworkers. Makes such grants cover a three-year period, with each year conditional upon compliance. Authorizes participating communities to apply for grants for use on behalf of target areas. Requires that a designated area have not more than 25,000 population, except in the case of single school districts. Makes all youth aged 14 through 21 in the target area eligible to participate in assisted programs and activities. Requires each participating community to develop an integrated service delivery system in each target area which meets specified minimum criteria for services. Requires such programs to also have an education component, outreach and recruitment efforts, youth program models, and measurable goals and outcomes. Sets forth requirements for maintenance of State and local funding levels, limitations on use of program funds, applications, and Federal and local shares. Directs the Secretary to provide for technical assistance, independent evaluations, and a report. Reserves funds for such program. Establishes a new microenterprise grants program. Directs the Secretary, to make grants in limited amounts to not more than ten States per year to implement and enhance community-based microenterprise activities. Requires that such activities produce substantial benefits for persons whose annual income does not exceed the poverty line. Authorizes use of such grants for staff entry level training, technical assistance, and support programs and counseling. Sets forth application and selection requirements. Requires State matching funds and annual reports. Defines microenterprise as a commercial enterprise: (1) with five or fewer employees, one or more of whom owns the enterprise; and (2) none of the owners of which has income exceeding the poverty line.
Bill· HRH.R. 3040 (102nd)open
United States · United States Congress · 25 July 1991
Unemployment Insurance Reform Act of 1991 - Title I: Federal Supplemental Compensation Program - Subtitle A: Establishment of Program - Establishes a Federal supplemental unemployment compensation program. Allows any State to enter into and participate in an agreement with the Secretary of Labor (the Secretary) under which the State agency which administers the State unemployment compensation law will make payments of Federal supplemental compensation: (1) to individuals who have exhausted all rights to regular compensation under State law, have no rights to such regular compensation or any additional State or Federal compensation, and are not receiving Canadian compensation; and (2) for any week of unemployment beginning in the individual's eligibility period. Sets forth provisions relating to exhaustion of regular benefits and weekly amount of supplemental benefits equal to regular benefits. Requires a State, under such an agreement, to establish a Federal supplemental compensation account with respect to the benefit year of each eligible individual who files an application. Limits benefit payments to not more than the amount in the individual's account. Sets forth formulas for determining the amount in such account. Provides that such amount shall be equal to the lesser of: (1) 100 percent of the total amount of regular compensation (including dependents' allowances) payable to the individual with respect to the most recent regular benefit year; or (2) the applicable limit times the average weekly benefit amount for the benefit year. Sets the applicable limit at: (1) 20 for an eight-percent period, i.e. one triggered by a total unemployment rate (TUR) of eight percent or more in the State, seasonally adjusted, for the most recent three months with available data; (2) 15 for a seven-percent period; and (3) ten for a six-percent period. Sets forth special rules relating to such applicable limits. Coordinates the Federal supplemental compensation program with the trade readjustment allowance program under the Trade Act of 1974. Sets forth general, special, and transitional rules for supplemental benefit periods, individual eligibility periods, State on and off indicators, and a temporary national trigger. Sets forth provisions for payments to States having such agreements for Federal supplemental compensation. Sets forth reachback provisions for certain individuals' eligibility for such benefits. Sets forth provisions relating to fraud and overpayments. Subtitle B: Repeal of Extended Program - Repeals the Federal-State Extended Unemployment Act of 1970, and references to the extended unemployment compensation program (established by such Act) in the Federal Unemployment Tax Act (FUTA) provisions of the Internal Revenue Code and in the Social Security Act (SSA). Title II: Modifications to Eligibility Provisions - Amends FUTA to limit the circumstances under which individuals may be disqualified for unemployment compensation under State law. Amends specified Federal law to repeal certain limitations on payment of unemployment compensation to former members of the Armed Forces. Reduces the length of the period of required active duty reserves to qualify for such payments. Amends FUTA to allow optional unemployment benefits for certain school employees, by making denial of such benefits discretionary rather than mandatory. Amends FUTA with respect to the treatment of certain determinations with respect to claims for unemployment compensation benefits under State law. Amends FUTA to require State agencies administering unemployment compensation to approve any training program involving classroom training, occupational skill training, basic or remedial education, or literacy or remedial English training, in the case of any individual who has received compensation under State law for ten weeks or more during the benefit year (thus allowing such individual to receive such compensation while participating in such training). Title III: Demonstration Program to Provide Job Search Assistance - Directs the Secretary to carry out a demonstration program to determine the feasibility of implementing job search assistance programs. Requires selection of three States to participate in such program, based on specified criteria. Requires that at least one of these States will replicate a prior successful demonstration project for job search assistance. Sets forth requirements for the program agreement with these States. Requires a job search assistance program, for purposes of this title, to: (1) require certain unemployment compensation recipients to participate in a qualified intensive job search program (the program) after receiving such compensation for ten weeks during any benefit year; (2) entitle such individuals to an intensive job search program voucher; and (3) disqualify those who do not satisfactorily participate in such program from receiving such compensation for a specified period. Makes such program requirements applicable to such recipients if, during a specified three-year period, they had at least 126 weeks of employment at wages of $30 or more a week with their last employer (or an equivalent amount computed under prescribed regulations). Sets forth exceptions to such program requirements and program qualifications. Provides that such vouchers entitle the organization (including the State employment service) providing the program to a payment from the State agency equal to the lesser of: (1) the reasonable costs of providing the program; or (2) the average weekly benefit amount in the State. Requires Federal payments from the supplemental compensation account to each participating State's account in the Unemployment Trust Fund in an amount equal to the payments made by the State agency for such program vouchers. Provides for payments on a calendar month basis, and for certification by the Secretary. Directs the Secretary to submit two interim reports and a final report to the Congress on the demonstraton program under this title. Title IV: Financing Reforms - Amends the Social Security Act (SSA) to provide for transfers of income taxes on unemployment benefits to the Unemployment Trust Fund. Modifies provisions for Federal unemployment accounts. Provides for an increase in quarterly credits for States with adequate balances. Provides for appropriate adjustments in transfers to the Federal unemployment account. Raises a ceiling on the supplemental compensation account. Provides for borrowing between Federal accounts, under specified circumstances, with respect to: (1) the employment security administration account; (2) the Federal unemployment account; or (3) supplemental compensation and reemployment assistance account. Directs the Secretary, within 12 months, to report to the Congress a proposal for revising the method of allocating grants among the States for administration of the unemployment insurance program. Prohibits the Secretary from revising such method until 12 months after such report is submitted to the Congress. Amends the SSA to establish an Advisory Council on Unemployment Compensation. Directs the Secretary to establish such a council by December 31, 1991, and every fifth year thereafter. Requires each such council to evaluate the unemployment compensation program. Sets forth membership and staff provisions. Requires each council to report to the Congress by October 1 of the year following the year in which is required to be established. Terminates each council after it submits its report. Title V: Budget Compliance Provisions - Subtitle A: Congressional Designation of Emergency - Designates the provisions of (and amendments made by) this Act as emergency requirements, pursuant to specified provisions of the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act). Subtitle B: Effect of Failure of President to Designate Emergency - Declares that specified provisions of this subtitle shall take effect only if the President does not, on the date of enactment, designate the provisions of (and amendments made by) this Act as emergency requirements under the Balanced Budget and Emergency Deficit Control Act of 1965. Amends Federal Unemployment Tax Act (FUTA) provisions of the Internal Revenue Code relating to the rate of the Federal unemployment tax. Modifies the formula for determining such rate to make such FUTA excise tax on employers equal to: (1) five and four-tenths percent of the total wages paid during the calendar year with respect to employment; and (2) a specified percentage of the total Federal taxable wages paid during the calendar year with respect to employment. (Provides that such percentage shall be lowered as it is phased-in, from 0.4 percent in 1993 to 0.2 percent in 1997 and thereafter.) Makes conforming modifications to credit provisions and tax computation provisions. Sets forth the applicable cost estimate of this Act for FY 1991 through 1995 for purposes of the Balanced Budget and Emergency Deficit Control Act of 1985. Provides, notwithstanding such cost estimate, for budgetary treatment under pay-as-you-go procedures. Sets forth findings relating to such treatment. Subtitle C: Additional Provisions - Exempts Federal supplemental compensation program payments under title I of this Act from any sequestration order issued under the Balanced Budget and Emergency Deficit Control Act of 1985 for FY 1992 or any succeeding fiscal year.
Bill· HRH.R. 3050 (102nd)open
United States · United States Congress · 25 July 1991
Self-Reliance Scholarship Act of 1991 - Amends the Higher Education Act of 1965 (HEA) to provide for Self-Reliance Scholarships to assist students in financing their undergraduate and graduate education. Establishes the self-reliance scholarship program as a student loan program, with repayments to be made over chosen periods under the income tax system on the basis of the individual's adjusted gross income. Requires the Director of the Office of Self-Reliance Scholarships established by this Act (the Director) to make such loans to each eligible student who qualifies, in an amount determined according to a specified formula. Authorizes the Director to enter into a contract for the conduct of the program or any portion of it. Requires each eligible institution to submit a list of loan applicants and the amounts for which they are qualified and promptly notify the Director of any change in their enrollment status. Requires the Director to establish an account for each such loan recipient by name and taxpayer identification number and provide for the increase of the total amount stated for such account by any amounts subsequently loaned to such recipient. Sets forth the terms of institutional agreements under such program, enforcement provisions, and reporting requirements. Requires each eligible institution entering such a program agreement, if it experiences a percentage increase in its cost of attendance exceeding a certain amount, to report to the Director on such increase and its justification. Requires the Director to report to the Congress on the reasons for such excessive increases and whether such information should be used as a basis on which to suspend or revoke, in whole or in part, the agreement with the eligible institution. Sets forth annual and aggregate limits on the amounts of such loans to individuals, with adjustments for inflation and for less than full-time students. Sets forth terms of such loans and provisions for disbursement of proceeds. Prohibits the amount of any such loan from being taken into consideration in determining student eligibility for assistance under any other program assisted under HEA. Establishes in the Treasury the Education Trust Fund (the Fund), consisting of transfers from education loan repayment taxes and surtaxes on individuals with incomes over $1,000,000 and from loan refunds after student withdrawals, amounts received pursuant to the issuance of obligations, and any interest earned on Fund investments. Bases the transfer of tax and surtax amounts on estimates. Requires the Secretary of the Treasury to invest the portion of the Fund which the Director judges is not required to meet current withdrawals. Authorizes the Fund to issue certain obligations. Authorizes the Director to obligate certain sums available to the Fund for specified purposes. Requires the Director to hold the Fund and report annually to the Congress on its financial condition, the results of its operations, and its expected condition and operations. Provides for repayment of such loans. Requires the Director to develop and implement a procedure for computing repayment percentage options for each borrower, taking specified factors into consideration. Sets various limits on such repayments based on the individual's gross income. Limits the maximum repayment period to 25 years, with individuals given the option of selecting a 15, 20, or 25 year repayment period. Requires development of a buyout procedure, including interest and a prepayment penalty. Requires the Director to: (1) provide each borrower with the option to select a repayment status with a repayment percentage determined in accordance with specified procedures and factors; and (2) transmit such information along with the borrower's taxpayer identification number to the borrower and to the Secretary of the Treasury by January 1 of each calendar year. Requires repayment status to commence at the start of the first taxable year following either the date of the loan or the date of graduation, but in no event later than the sixth taxable year after the date of the loan. Authorizes the Director, however, to establish special repayment rules for individuals in categories of special consideration. Makes proprietary trade schools ineligible for the Self-Reliance Scholarship program. Makes eligible for such scholarships any student who is a U.S. citizen of age 17 through 50. Amends the Internal Revenue Code to establish the education loan repayment tax, to be imposed upon individuals certified by the Director in an amount equal to the repayment percentage of the taxpayer's adjusted gross income for the taxable year. Sets forth minimum and maximum adjusted gross income amounts. Sets forth requirements for joint returns. Establishes a surtax on individuals with taxable incomes over $1,000,000. Imposes such surtax on income tax at a specified rate in certain cases, and on the tentative minimum tax at a specified rate in certain cases. Makes special rules for a surtax on estate and trusts and for treatment of married individuals filing separate returns. Amends the Department of Education Organization Act to establish the Office of Self-Reliance Scholarships, to be administered by the Director who is responsible for overseeing this Act.
Bill· HRH.R. 3046 (102nd)referred
United States · United States Congress · 25 July 1991
Collegiate Athletics Reform Act - Title I: Antitrust Exemption - Creates a temporary exemption from the antitrust laws for conduct engaged in during a five-year period, beginning one year after this Act's enactment and subject to specified conditions, by the National Collegiate Athletic Association (NCAA) for the purpose of allowing the NCAA to negotiate and carry out contracts involving the use or sale of the name or logo of a commercial sponsor in association with a post-season amateur athletic event (event) engaged in by a member institution, the sale of the right to telecast an event engaged in by such an institution, or both. States that the requirements of this title are met if the NCAA: (1) is governed in accordance with this title by a board known as the Board of Presidents; (2) has in effect and carries out a net contract revenue distribution plan that is developed by the Board and certified by the Secretary of Education to require compliance with specified criteria (which encourage each member institution to decrease the number of its revenue-producing sports teams and its facilities used specifically for such teams, to decrease the amount it expends for administration of its athletic department, and to increase the level of academic performance of student athletes who participate on such teams, and which develop a method of allocating net contract revenue to each member institution in direct proportion to the extent of its compliance with provisions of the Education Amendments of 1972); (3) has in effect and enforces rules which provide for due process before the NCAA suspends or reprimands a coach or student athlete, suspends or prohibits a member institution from participating in an event, or suspends the telecommunications privileges of a member institution; and (4) has in effect and enforces a student athlete scholarship plan (which encourages each member institution to allow each individual who receives an athletic scholarship to retain such scholarship if the individual maintains acceptable academic performance, makes a good-faith effort to participate in the athletic program, complies with all regulations and policies of the member institution attended, and is not convicted of a felony or drug- or alcohol-related offense). Requires: (1) the Secretary of Commerce to submit a report to the Congress on the impact of the net contract revenue distribution plan on the diversity of events on broadcast television (TV) and pay TV services, the financial integrity of institutions of higher education, the TV networks and their affiliates, and the higher education system; (2) the Chairman of the Federal Communications Commission (FCC) to report on the impact on member institutions of NCAA suspensions on the telecommunications privileges of such institutions and the loss of funds to member institutions caused by such suspensions; (3) the FCC to report, specifying the number of NCAA athletic events available on free, broadcast TV, cable TV, and "pay-per-view" (ppv) TV systems, and evaluating the shift in the televising of events from broadcast to cable and ppv TV systems; and (4) the FCC to promulgate regulations within one year which prohibit any TV network or affiliate from broadcasting an event involving a sports team representing a disqualified college at the same time and in the same viewing areas as a broadcast of an event involving a member institution. Title II: Tax Provisions - Amends the Internal Revenue Code to require that, in determining the unrelated business taxable income of an existing national athletic organization of colleges and universities and each such member institution of such an organization, there shall be: (1) included all gross income accrued after the disqualification date (i.e., the earliest date during the five-year period on which any title I requirements are not met) with respect to specified activities (the sale of tickets for, the use or sale of merchandise related to, and the use or sale of the name or logo of a commercial sponsor in association with, and the sale of the right to telecast, an event); and (2) allowed all deductions directly connected with such income. Specifies that, in determining the unrelated business taxable income of a disqualified college, there shall be: (1) included all gross income with respect to such activities occurring after the disqualification date; and (2) allowed all deductions directly connected with such income. Authorizes the Secretary of the Treasury to prescribe such regulations as necessary or appropriate to carry out the purposes of this title. Specifies that, in the case of a student athlete at a member institution, gross income does not include the amounts received by such individual (whether in kind or as reimbursement for expenses incurred) for room and board, tuition, personal counseling, tutorial services, medical expenses, and specified sums for athletes qualifying on the basis of need under the Higher Education Act of 1965 (HEA). Title III: Education Program Requirements - Amends the HEA to require the disclosure to students of the total revenues (and expenditures), and revenues (and expenditures) by sport, of (and for) the institution's athletic departments and activities, the total revenues and expenditures of the institution for the same period, and any funds transferred by an institution from its athletic departments to its general fund, or from its general fund to its athletic departments. Requires the Secretary of Education to collect and compile forms required to be disclosed under such Act, make such forms readily available for public inspection and copying, and publicly announce (annually) the availability of such forms.