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451 records in US in 1989
United States · United States Congress · 13 April 1989
Amends the Internal Revenue Code to disallow any income tax deduction for tobacco product advertising expenses.
United States · United States Congress · 13 April 1989
Oilspill Bill - Amends the Internal Revenue Code to disallow any income tax deduction for oil or hazardous substances cleanup costs, including related legal expenses, unless: (1) the Secretary of the Treasury receives certification from the relevant authority that the taxpayer has made a good faith effort to comply with specified Federal environmental law; or (2) the discharge was caused by an act of God, an act of war, negligence on the part of the U.S. Government, or an act or omission of a third party. Prohibits any loss resulting from disallowance of such a deduction from being offset by the net operating loss deduction. Transfers the revenue resulting from the disallowance to an account made available for subsequent transfer to: (1) the revolving fund under the Federal Water Pollution Control Act for expenses related to removal of discharged oil; or (2) the Hazardous Substance Superfund. Directs the Secretary of the Treasury to: (1) report to specified congressional committees an estimate of the decrease in Federal revenues between January 1, 1970, and December 31, 1988, by reason of the allowance of applicable cleanup costs; and (2) report annually to the same committees the amount expended on environmental cleanup costs and the amount accruing to the new cleanup account.
United States · United States Congress · 13 April 1989
Imposes a retroactive moratorium with respect to: (1) New York State law that takes into account income from outside that State when determining income tax liability of nonresidents; and (2) any State law enacted in response to the New York law. Establishes the Interstate Taxation Commission, including representatives from the States of New York, New Jersey, and Connecticut, to study and report to the Congress on appropriate methods of taxing interstate income. Terminates the Commission upon submission of the required report.
United States · United States Congress · 13 April 1989
United States Peace Tax Fund Act - Amends the Internal Revenue Code to establish in the Treasury the United States Peace Tax Fund (Fund) to receive payments designated on the tax returns of qualified individuals to be used for nonmilitary purposes. Directs the Secretary of the Treasury to report annually to the Congress on amounts transferred into the Fund. Requires the information to be printed in the Congressional Record. Permits conscientious objectors to designate on their income tax returns that any tax liability be paid into the Fund. Makes this designation procedure available to any individual who has demonstrated himself or herself, by reason of religious training and belief, to be opposed to participation in war in any form. Requires that each publication of general instructions accompanying income tax returns include specified information about the Fund, including the purposes of the Fund and the criteria governing one's eligibility to designate tax payments for it. Requires every taxpayer who makes such a designation for any taxable year to file a questionnaire return for the purpose of determining whether the taxpayer is an eligible individual. Permits the setting aside of criminal or civil penalties imposed upon a taxpayer for nonpayment of tax prior to 1990 if the taxpayer pays the tax due (with interest) and establishes to the satisfaction of the Secretary of the Treasury that the nonpayment was due to religious beliefs. Authorizes corresponding procedures in connection with estate and gift tax payments, under conditions prescribed by the Secretary of the Treasury. Directs the Comptroller General to determine the percentage of actual appropriations made by the United States from the Federal budget during the preceding year for military purposes. Requires publication of this information in the Congressional Record. Establishes a United States Peace Tax Fund Board of Trustees to distribute funds for eligible nonmilitary activities and research. Directs the Board to publish regulations to govern applications for funds. Authorizes appropriations.
United States · United States Congress · 13 April 1989
Amends the Internal Revenue Code (IRC) to permit a pension or annuity plan to make a one-time distribution to a participant for use to acquire, construct, or substantially rehabilitate his or her principal residence without losing its status as a qualified tax-deferred compensation plan for IRC purposes.
United States · United States Congress · 13 April 1989
Amends the Internal Revenue Code to allow an individual income tax deduction for up to $1,200 annually of contributions to a savings account established to pay the educational expenses (tuition, supplies, meals, and lodging) of any individual under age 21 at an institution of higher education or a vocational school. Disallows the deduction for contributions to an account maintained for any individual aged 21 or older. Requires any account balance to be distributed after the beneficiary attains age 27. Excludes from gross income any account distributions that are: (1) used to pay educational expenses of the eligible beneficiary; or (2) transferred within 60 days to an individual retirement account. Exempts an account from taxation (except for the tax on unrelated business income of a charitable organization) unless a contributor or the beneficiary engages in specified prohibited transactions in connection with it. Imposes a ten percent surtax on distributions not used for educational purposes. Requires the account trustee to report to the Secretary of the Treasury and to the account's beneficiary concerning the account. Imposes a penalty for failure to report. Allows taxpayers who do not otherwise itemize deductions to deduct for contributions to an education savings account. Imposes penalty taxes in connection with excess contributions or prohibited transactions associated with an account.
United States · United States Congress · 13 April 1989
Amends the Internal Revenue Code to permit an individual taxpayer an income tax deduction for travel, food, lodging, and transportation expenses paid or incurred in connection with the taxpayer's performance of services as a member of the armed forces reserves or the National Guard. Excludes the taxpayer's meal and entertainment expenses from deductibility limitations in this context.
United States · United States Congress · 13 April 1989
Amends the Internal Revenue Code to establish a new test for determining whether an employee health plan meets the new (section 89) nondiscrimination requirements for coverage and benefits. Considers a plan as meeting the requirements if: (1) it does not contain eligibility provisions that discriminate in favor of highly compensated employees; (2) the taxable benefit of any highly compensated employee is limited to 133 percent of the premium made available to 90 percent of the employees who are not in this category; and (3) the employer maintains at least one qualified plan that consists primarily of core health benefits and does not require employee weekly contributions of more than $10 per week ($25 for family coverage) (indexed for inflation), and at least 90 percent of all employees who are not highly paid employees are eligible to participate in such a plan. Revises the definition of "highly compensated employee." Increases from 17 1/2 hours to 25 hours per week the threshold number of work hours triggering requirements with respect to part-time employees. Adjusts benefits and requirements in connection with employees who work less than 30 hours per week. Applies the requirements separately in connection with employees covered by a collective bargaining agreement. Permits an employer to disregard leased employees in connection with requirements if specified conditions are met. Imposes a 34 percent tax on employers in connection with amounts paid or incurred during any taxable year under a specified employee benefit plan that does not meet enumerated general criteria, including that it be in writing, be maintained exclusively for the benefit of employees, and provide for employee notice about benefits. Repeals nondiscrimination provisions as applied to group-term life insurance. Amends the Technical and Miscellaneous Revenue Act of 1988 to delay application of the requirements with respect to retired employees. Requires employers to report to highly compensated employees amounts of taxable fringe benefits. Imposes a penalty for failure to report.
United States · United States Congress · 13 April 1989
Higher Education Prepayment Tax Act of 1989 - Amends the Internal Revenue Code to exclude from gross income the value of any benefits (tuition, related educational expenses, and reasonable living expenses while away from home) provided in accordance with a qualified prepaid college education contract, except for payments by an employer under such a contract. Defines eligible contracts as those between a payor and either a State or one or more institutions of higher education under which: (1) educational benefits are provided to eligible beneficiaries enrolled in certain undergraduate or vocational courses in pursuit of a degree or certificate; and (2) all payments made by the payor must be deposited into a prepaid college education trust created by a State or by one or more qualified institutions of higher education for the exclusive purpose of funding benefits under such contracts.
United States · United States Congress · 13 April 1989
Expresses the sense of the House of Representatives that efforts to combat drug trafficking and abuse should be funded for FY 1990 at the levels authorized in the Anti-Drug Abuse Act of 1988.
United States · United States Congress · 12 April 1989
Amends the Internal Revenue Code to make permanent the targeted jobs income tax credit. (Under current law the credit will expire after December 31, 1989.) Amends the Economic Recovery Tax Act of 1981 to authorize appropriations for fiscal years beyond FY 1989 in connection with the credit. Indexes the amount of post-1989 wages subject to the credit, based on increases in the minimum wage.
United States · United States Congress · 12 April 1989
Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to exempt farm insolvency transactions made after December 31, 1978, from alternative minimum tax (under prior law), thus effecting a three-year extension of the retroactive period that already exists.
United States · United States Congress · 12 April 1989
Establishes a special statute of limitations for income tax credits or refunds based on overpayments attributable to the taxpayer's failure to take proper credit for amounts withheld by employers or other income payors with respect to tax year 1985, permitting a refund or credit if the claim is filed on or before April 15, 1990.
United States · United States Congress · 12 April 1989
Amends Internal Revenue Code provisions relating to the new (section 89) nondiscrimination requirements for coverage and benefits under certain statutory employee benefit plans to: (1) exclude group health plans from the requirements; and (2) establish a separate framework for determining whether a group health plan discriminates in favor of highly compensated employees. Revises the income tax deduction for the health insurance costs of self-employed individuals to: (1) increase from 25 percent to 100 percent the allowable deduction; and (2) make the deduction permanent (under current law it will expire after tax year 1989).
United States · United States Congress · 11 April 1989
Establishes a special statute of limitations for income tax credits or refunds based on overpayments attributable to the taxpayer's failure to take proper credit for amounts withheld by employers or other income payors with respect to tax year 1985, permitting a refund or credit if the claim is filed on or before April 15, 1990.
United States · United States Congress · 11 April 1989
Panama Canal Commission Authorization Act, Fiscal Year 1990 - Authorizes expenditures for FY 1990 for the Panama Canal Commission (Commission) to operate, maintain, and improve the Panama Canal. Limits the amount of funds which may be used for official reception and representation expenses. Authorizes the use of funds for the purchase of passenger motor vehicles for the use of Commission personnel without regard to certain price limitations. Requires the Commission to provide written advance notice to the Congress regarding: (1) any proposed change in rates of tolls for use of the Panama Canal; (2) any payment estimated to be due Panama under provisions of the Panama Canal Treaty of 1977; and (3) the initiation of any capital acquisition or construction project exceeding a certain amount, which is not specified in the budget estimates submitted to the Congress for the fiscal year in which the project will commence. Authorizes the use of funds for pay increases for Commission employees which are not in excess of statutory increases granted for the same period in corresponding rates of compensation of other U.S. Government employees in comparable positions.
United States · United States Congress · 11 April 1989
Amends Internal Revenue Code provisions governing the alternative minimum tax on corporations for taxable years beginning after 1989 to: (1) repeal the tax preference for adjusted current earnings; and (2) treat items currently included in the adjusted current earnings preference as individual preference items, prescribing treatment for each of them.
United States · United States Congress · 11 April 1989
Amends Federal law relating to Interstate highway construction funds to provide that any State which voluntarily reduces the period of availability of apportioned funds for any fiscal year shall be ineligible to receive funds for the succeeding fiscal year.
United States · United States Congress · 11 April 1989
Amends tax-exempt bond provisions of the Internal Revenue Code to set a State private activity bond volume cap of zero for States that do not make medical assistance under title XIX (Medicaid) of the Social Security Act available for Medicare cost-sharing for qualified Medicare beneficiaries.
United States · United States Congress · 11 April 1989
Amends the Internal Revenue Code to permit an individual taxpayer who files a timely return to elect to pay part or all of his or her income tax liability in three equal installments. Makes the entire amount of unpaid tax due and payable upon the notice and demand of the Secretary of the Treasury when an installment is not timely paid. Authorizes the Secretary to enter into a written agreement with a taxpayer under which the taxpayer may pay any tax liability in installments when the Secretary determines that the agreement will facilitate collection of the tax.
United States · United States Congress · 11 April 1989
Central American Democracies Investment Tax Credit Act - Amends the Internal Revenue Code to permit a ten percent income tax credit for investments in any property owned by a U.S. person and used predominantly in El Salvador, Guatemala, or Honduras.
United States · United States Congress · 11 April 1989
Sets forth the rule for the consideration of H.R. 1487 (foreign operations funding).
United States · United States Congress · 6 April 1989
Amends the Internal Revenue Code to extend the targeted jobs income tax credit through 1992. (Under current law the credit will expire after December 31, 1989.) Amends the Economic Recovery Tax Act of 1981 to authorize appropriations through FY 1992 in connection with the targeted jobs credit. Raises from 23 years to 25 years the age limitation with respect to economically disadvantaged youth targeted for credit purposes.
United States · United States Congress · 6 April 1989
Amends the Water Resources Research Act of 1984 to reauthorize the grant program for water resources research and technology institutes on a dollar-for-dollar matching basis for FY 1989 through 1993. Requires that such funds be used only for the reimbursement of direct cost expenditures incurred for the conduct of the water resources research program. Directs the Secretary of the Interior to conduct an evaluation of each institute every five years to determine if it qualifies for further support. (Currently the Secretary must make such determination every four years.) Extends the authorization of appropriations for the grant program from FY 1989 through 1993. Authorizes appropriations for FY 1989 through 1993 only for the reimbursement of the direct cost expenses of additional research by institutes which focuses on water problems and issues of a regional or interstate nature beyond those of concern only to a single State and which relates to specific program priorities identified jointly by the Secretary and the institutes. Requires such funds when appropriated to be matched on a not less than dollar-for-dollar basis by non-Federal sources. Extends the authorization of appropriations from FY 1989 through 1993 for the matching grant research program concerning any aspect of a water resource-related problem which the Secretary deems to be in the national interest. Authorizes appropriations to extend the technology grant program from FY 1989 through 1993. Requires rules and regulations issued prior to the date of enactment of the Water Resources Research Act of 1984 to remain in effect until superseded by new rules and regulations promulgated under this Act.
United States · United States Congress · 6 April 1989
Amends Federal law to prohibit any State from considering out-of-State income when determining the State income tax liability of any individual who is not a resident or domiciliary of the taxing State.
United States · United States Congress · 6 April 1989
Amends the Internal Revenue Code to reduce the maximum rate of tax on net capital gains realized from timber from: (1) 34 percent to 28 percent with respect to corporations; and (2) 28 percent to 20 percent for individuals.
United States · United States Congress · 5 April 1989
Environmental Infrastructure Act of 1989 - Amends the Internal Revenue Code to establish infrastructure bonds as a category of tax-exempt bond. Includes within this new category any State or local bond issued as part of an issue 95 percent or more of whose proceeds are to be used to provide public sewage facilities, solid or hazardous waste disposal facilities, water supply systems, or other facilities acquired, constructed, or renovated to achieve compliance with Federal environmental law. Revises arbitrage rebate provisions. Classifies infrastructure facilities as seven-year property for purposes of the accelerated cost recovery system associated with the depreciation deduction. Designates a ten-year class life to such facilities under the alternative depreciation system. Exempts infrastructure facility property from restrictions relating to property leased to a tax-exempt entity.
United States · United States Congress · 5 April 1989
Expresses the sense of the Senate: (1) against the new nondiscrimination requirements for coverage and benefits under certain statutory employee benefit plans (Internal Revenue Code section 89); and (2) requesting the House of Representatives immediately to adopt and send to the Senate for consideration a bill to repeal or modify substantially such section.
United States · United States Congress · 5 April 1989
Amends the Tax Reform Act of 1986 to delay until 1990 the effective date of the new nondiscrimination requirements for coverage and benefits under certain statutory employee benefit plans (Internal Revenue Code section 89). Amends Internal Revenue Code provisions relating to such plans to: (1) decrease from 80 percent to 70 percent the coverage requirement under the alternative coverage test; (2) increase from 17 1/2 hours to 35 hours per week the threshold number of work hours triggering requirements with respect to part-time employees; and (3) exempt a number of employee categories from the requirements.
United States · United States Congress · 5 April 1989
Amends the Internal Revenue Code to impose a three percent excise tax on wholesale sales of paper and paper products that do not contain the minimum amount of recycled materials in accordance with Environmental Protection Agency (EPA) guidelines. Increases the tax rate by one percent each year to reach a maximum 12 percent rate for sales during 2000 and thereafter. Directs the EPA Administrator to issue guidelines for products not already designated by relevant guidelines.
United States · United States Congress · 5 April 1989
Targeted Relief Disclosure Resolution of 1989 - Amends rule X of the Rules of the House of Representatives to require each report accompanying each bill or joint resolution of a public character reported by the Committee on Ways and Means to identify: (1) each provision which is intended to provide special benefits with respect to five or fewer taxpayers, transactions, events, items of property, projects, or issuances of bonds; (2) each beneficiary of such provision; (3) the Member of Congress who sponsored the inclusion of each such beneficiary; and (4) an estimate by the Joint Committee on Taxation of the loss in revenues resulting from such provision with respect to each such beneficiary for the fiscal year for which such loss in revenues first occurs and each of the five fiscal years thereafter.
United States · United States Congress · 4 April 1989
Amends the Internal Revenue Code to reverse the checkoff procedure applied with respect to income tax payments to the Presidential Election Campaign Fund, automatically paying into the Fund $1 for each taxpayer whose income tax liability is $1 or more, unless the taxpayer indicates opposition to the transfer.
United States · United States Congress · 3 April 1989
Savers and Investors Act of 1989 - Amends the Internal Revenue Code to exempt any tax-deferred account (defined in this Act) from Federal income tax, except for taxes imposed on the unrelated business income of certain tax-exempt organizations. Requires such an account to be in the form of a trust created for the exclusive benefit of an individual or beneficiary. Enumerates other qualifying criteria and limitations governing the accounts. Taxes account distributions as ordinary income, but permits a tax-free rollover from one account to another. Lists special rules in connection with an account's loss of tax-exempt status. Requires the account trustee to report account data to the Secretary of the Treasury and to the investor.
United States · United States Congress · 23 March 1989
Homeless Family Relief Incentive Act of 1989 - Amends the Internal Revenue Code to permit an income tax deduction in connection with the charitable contribution of a leasehold interest in a dwelling that the recipient organization will use to house a homeless family for one year or less. Prescribes administrative details relating to the property and its valuation.
United States · United States Congress · 23 March 1989
Amends the Internal Revenue Code to reduce the maximum capital gains rate from: (1) 28 percent to 15 percent for noncorporate taxpayers; and (2) 34 percent to 15 percent for corporate taxpayers. Reduces from 20 percent to 15 percent the tax rate on capital gains under the alternative minimum tax.
United States · United States Congress · 23 March 1989
Amends the Internal Revenue Code to increase the excise tax on cigarettes from: (1) $8 to $20.00 per thousand for small cigarettes; and (2) $16.80 to $42.00 for large ones. Indexes these amounts beginning in 1991.
United States · United States Congress · 23 March 1989
Trauma Care Systems Planning and Development Act of 1989 - Amends the Public Health Service Act to create a new title on trauma care. Authorizes the Secretary of Health and Human Services to make grants and enter into cooperative agreements and contracts with respect to trauma care to: (1) conduct and support research, training, evaluations, and demonstration projects; (2) foster development of trauma care systems; (3) collect and disseminate information; (4) provide technical assistance to State and local agencies; and (5) sponsor workshops and conferences. Directs the Secretary to establish the Advisory Council on Trauma Care Systems. Declares that, notwithstanding provisions of the Federal Advisory Committee Act, the Council shall continue in existence until otherwise provided by law. Directs the Secretary to make an allotment for each State for each fiscal year for developing, implementing, and monitoring the modifications to the trauma-care component of the State plan for the provision of emergency medical services. Requires non-Federal matching contributions (in cash or in kind) in specified ratios for fiscal years after the first fiscal year of payments. States that such component of the State plan will be modified with regard to: (1) trauma care regions, centers, and systems; (2) triage and transport of children; (3) accreditation and evaluation; (4) data reporting and analysis systems; (5) procedures for paramedical personnel to assess the severity of injuries; (6) transportation and transfer policies; (7) public education; (8) coordination and cooperation; and (9) other matters. Requires States to adopt guidelines for the designation of trauma centers, and for triage, transfer, and transportation policies, equivalent to the applicable guidelines developed by the American College of Surgeons and by the American College of Emergency Physicians. Authorizes the Secretary, after public notice and an opportunity for comment, to waive the requirement of adoption of such guidelines. Mandates that States: (1) require each trauma center to provide certain information to the State emergency medical system annually; (2) submit to the Secretary, at least annually, the information it receives from its data reporting and analysis system; and (3) identify and submit to the Secretary a list of rural areas lacking certain emergency medical services. Sets forth restrictions on the use of State allotments. Requires an annual report from each State to the Secretary. Sets forth a formula for determination of the amount of allotments. Provides for: (1) repayment and offset for failure to use funds as agreed; (2) criminal penalties for certain false statements; (3) technical assistance and provision of supplies and services by the Secretary in lieu of grant funds; and (4) a report by the Secretary to the Congress. Authorizes appropriations for FY 1990 through 1992. Directs the Secretary of Health and Human Services to conduct studies to: (1) identify programs established by States in order to reimburse trauma care centers and other health care providers for the uncompensated provision of health care; and (2) determine the adequacy and appropriateness of the reimbursements provided to trauma centers and ambulance service providers under title XIX (Medicaid) of the Social Security Act.
United States · United States Congress · 23 March 1989
Child Care Services Improvement Act of 1989 - Title I: Choices for Working Families Credit - Amends the Internal Revenue Code to increase the amount of the earned income tax credit and to adjust it according to the number of children in a family. Title II: Child Care Block Grant - Subtitle A: Child Care Block Grant - Amends title XX of the Social Security Act to authorize appropriations for FY 1990 through 1992 for allotments to States for grants to eligible entities for child care related projects. Directs the Secretary of Health and Human Services (the Secretary for purposes of this title) to make allotments to States through a formula based on the number of children under 13 years of age living in a household whose income is not greater than 200 percent of the poverty level, adjusted for family size. Sets the Federal share at 80 percent of the project grants. Makes eligible for such grants: (1) local government units, including school districts; (2) nonprofit organizations; (3) professional or employee associations; (4) one or more small businesses; (5) higher education institutions; (6) hospitals or health care facilities; (7) family care providers; or (8) entities the State considers able and appropriate to carry out such a project. Allows a State to make such grants to eligible entities for: (1) child care certificate programs or scholarships enabling low-income families to obtain adequate child care; (2) community or neighborhood child care centers and homes, including renovation of public buildings for such purposes; (3) after school child care programs; (4) grants or loans for start-up costs of employer-sponsored child care programs; (5) training programs for child care providers; (6) temporary care of sick children unable to attend their regular child care programs; (7) expansion of existing part-day child care programs into full-day child care programs; (8) child care programs for homeless children; and (9) child care programs with programs to assist the elderly. Requires States to meet specified certification requirements, including establishment of standards of accreditation or licensing for family-based and group child care providers and methods of inspection and certification based on such standards. Requires annual State reports. Directs the Secretary to summarize State reports annually for the Congress. Requires grant recipients to cover between ten percent and 50 percent of the project cost with non-Federal funds. Directs each State Governor to establish an advisory council on child care. Directs the Secretary to conduct and support: (1) research on the effectiveness of early childhood education and quality child care on child growth and development; and (2) demonstration programs to test the effectiveness of innovative child care arrangements and programs (including at least ten grants to entities in accordance with subtitle B of this title). Subtitle B: Quality Child Care Demonstration Projects - Authorizes the Secretary to make grants to not more than ten eligible public agencies and private entities, in urban and rural areas, to administer child development models. Directs the Secretary to report to the Congress by April 1, 1992, on the operation of the child development models that received grants, with a summary of their evaluation reports. Subtitle C: Revolving Loan Fund - Provides assistance for State-established revolving loan funds to enable family-based child care providers to meet accreditation or licensing standards. Requires each applicant State to provide in its plan for such assistance to have established a revolving loan fund along with specified procedures and guidelines. Authorizes appropriations for FY 1990, to remain available for assistance to States for FY 1990 through 1992. Directs the Secretary to make allotments to States through a formula based on the number of children under 13 years of age. Title III: Building Blocks for Employer/Employee Child Care Partnerships - Amends the Internal Revenue Code to provide that a plan shall not be treated as a cafeteria plan unless it provides an option to choose benefits under a dependent care assistance program. Establishes a tax credit for employers who provide qualified child care facilities. Provides that certain earnings from the provision of qualified family-based or in-home child care services are entitled to: (1) special rules for and a lower rate of self-employment tax; and (2) exemptions from wage withholding and estimated tax requirements (under the Internal Revenue Code and the Social Security Act). Title IV: Child Care Liability - Subtitle A: Child Care Liability Reform - Applies the provisions of this subtitle, with specified exceptions, to any civil action, in any State or Federal court, against any child care provider who is in compliance with the licensing or accreditation requirements of the State in which the provider is located. Makes this part inapplicable to civil actions for intentional torts. Provides that this part shall preempt and supersede Federal or State law only to the extent such law is inconsistent with this part. Sets forth certain defenses, rules, and rights which are not affected by this part. Makes joint and several liability inapplicable to any action subject to this subtitle. Makes an exception for concerted actions. Provides for reduction of awards for damages in cases of collateral sources of compensation. Sets forth standards and procedures for the award of punitive or exemplary damages in civil actions to which this subtitle applies. Provides that nonprofit corporations or local educational agencies are not liable for damages in any civil action to which this subtitle applies which is brought against a separate child care-providing corporation or business organization of which they are the parent or majority owners. Encourages States to establish expedited and simplified procedures under which nonprofit organizations and local educational agencies may inexpensively and quickly incorporate or otherwise organize such entities as separate child care providers. Subtitle B: Child Care Liability Risk Retention Group - Authorizes any State to assist in the establishment and operation of a child care liability risk retention group (i.e. a corporation or other limited liability association whose members are child care providers licensed or accredited pursuant to State or local law or standards and which otherwise satisfies specified criteria for risk retention groups). Requires State plans to: (1) identify the lead agency designated and responsible for the administration of funds under this part; (2) provide that all participants in the child care liability risk retention group are child care providers who are licensed or accredited pursuant to State or local law or standards; (3) provide for maximum membership of family-based child care providers in the group; (4) provide that the State shall use at least the amount allotted to establish or maintain a liability risk retention group for child care providers; and (5) specify how any such liability risk retention group will continue to be financed after FY 1992, including financing through contributions by the State or by members of such pool. Directs the Secretary of Health and Human Services to review and approve State plans and to monitor State compliance with requirements of this subtitle. Provides for suspension of payments upon a finding of noncompliance. Authorizes appropriations for FY 1990 to remain available for assistance to States for FY 1990 through 1992. Directs the Secretary of Commerce to allot funds to States on the basis of the number of children under 13 years of age. Title V: President's Award for Responsive Management Policy - Establishes the President's Award for Responsive Management Policy to honor public and private sector employers who have: (1) successfully implemented in their businesses family-oriented personnel programs and policies responsive to child care needs of working parents; or (2) made significant contributions to child care projects in their communities. Directs the President, through the Secretary of Labor, to solicit nominations.
United States · United States Congress · 23 March 1989
Title I: Findings and Definitions - National Fish and Wildlife Enhancement Act of 1989 - Sets forth congressional findings and definitions. Title II: Oil and Gas Leasing on National Wildlife Refuges - Mandates that all oil and gas leasing receipts (including receipts from the sale of sand and gravel) be deposited into the Refuge Revenue Sharing Fund. Exempts oil and gas leases on Alaskan units of the National Wildlife Refuge System from such mandate (other than the Arctic and Teshekpuk-Utukok National Refuges). Amends the Alaska National Interest Lands Conservation Act (ANILCA) to repeal, with the commencement of the first coastal plain lease sale, the proscription against oil and gas leasing within the Arctic Refuge. Directs the Secretary of the Interior (the Secretary) to initiate, through the Director of the U.S. Fish and Wildlife Service (Director), a coastal plain oil and gas leasing program. Makes this Act the sole authority for oil and gas leasing and regulation on the coastal plain. Suspends all lease sales, in the event that the State of Alaska initiates a judicial challenge to the division of revenues between the State and the Federal Government, until a final decision has been issued. Directs the Secretary, through the Director, to publish draft competitive oil and gas coastal plain leasing regulations within six months after the date of enactment of this Act. Declares a certain "Final Legislative Environmental Impact Statement" to be adequate to satisfy Federal law. Sets forth environmental policy guidelines for such regulations, including a mandatory analysis of the direct, indirect, and cumulative impacts of oil and gas development. Sets forth general procedures and conditions for competitive oil and gas leasing, including expedited judicial review of administrative actions relating to such leasing, bonding requirements, and environmental stipulations. Directs the Secretary to establish a Federal-State Interagency Task Force for the Arctic Refuge, within 60 days after the date of enactment of this Act, to assist the Secretary, acting through the Director, in the development and implementation of an oil and gas exploration program that will avoid significant adverse impact upon fish, wildlife, and the environment. Sets forth Task Force responsibilities and membership. Grants the Secretary (acting through the Director) exclusive authority to grant a right-of-way across the coastal plain for purposes of a common carrier transportation or utility system corridor. Prohibits granting a permanent right-of-way until the first competitive coastal plain lease sale has been held. Mandates that the right-of-way standards for oil and gas pipelines across the coastal plain be consistent with the remainder of the pipeline outside the Arctic Refuge. Prohibits the construction of more than two new port facilities necessitated by oil or gas development that affects the Arctic Refuge along a specified coastal area. Prohibits the construction of any port facility within a distance of one and a half miles on either side of Pokok Bluffs (a polar bear denning habitat). Prohibits port facility or offshore causeway construction without prior consultation with specified fish and wildlife agencies. Grants the Secretary enforcement powers for violations of this Act, including power to issue compliance orders and assess civil and criminal penalties. Imposes joint, several, and strict liability for pollution and damages to wildlife and the environment caused by discharge or development activities involving oil, gas, or hazardous substances. Grants the Secretary the right to accomplish control and removal at the expense of the responsible party. Requires the Secretary to: (1) revise a specified Arctic Refuge conservation plan to include the Arctic Refuge coastal plain; (2) consult with affected State, native villages, regional corporations, and Canada in evaluating the impact of oil and gas exploration upon fish and wildlife; and (3) report biennially to congressional committees regarding the status of the oil and gas leasing program and its impact upon wildlife and the environment. Amends the Refuge Revenue Sharing Act to direct the Secretary to segregate oil and gas leasing revenues on the Arctic and Teshekpuk-Utukok National Wildlife Refuges (including sand and gravel sale revenues) from all other revenues deposited into the Refuge Revenue Sharing Fund. Outlines the manner in which such revenues shall be apportioned. Amends the Migratory Bird Hunting Stamp Act to direct the Secretary to segregate excess oil and gas leasing revenues from all other monies within the Migratory Bird Conservation Fund. Amends the Migratory Bird Conservation Act to authorize approval by the Migratory Bird Conservation Commission of any acquisition recommendation made by the Secretary relating to: (1) the North American Waterfowl Plan (signed with Canada in 1986); and (2) land and water interests which would be acquired out of segregated oil and gas leasing revenues (including sand or gravel sale revenues) on the Arctic and Teshekpuk-Utukok National Wildlife Refuges. Outlines the manner in which such funds shall be allocated. Establishes the Fish and Wildlife Enhancement Trust Fund to promote fish and wildlife conservation. Provides for an initial endowment of such Fund from oil and gas leasing revenues, including sand or gravel sale revenues on the Arctic and Teshekpuk-Utukok National Wildlife Refuges. Requires the Director to submit annual summaries of trust fund expenditures to the appropriate congressional committees. Establishes as a National Wildlife Refuge and as a unit of the National Wildlife Refuge System the Teshekpuk-Utukok National Wildlife Refuge. Requires the Director to prepare a comprehensive conservation plan for such Refuge. Sets forth a limited oil and gas leasing moratorium within such Refuge. Continues the local use of coal as fuel. Repeals certain statutory prohibitions applicable to subsurface coastal plain property interests owned by the Arctic Slope Regional Corporation or surface property rights owned by the Kaktovik Inupiat Corporation. Precludes the authorization of exploratory drilling involving such property interests (with specified exceptions) until the day after the first lease sale is held pursuant to this Act. Applies environmental stipulations of the final regulations issued pursuant to this Act to all oil and gas exploration, development, and production activities involving such property interests. Requires all surface disturbance activities involving such property interests to be undertaken in accordance with a plan of operations to be approved by the Director. Confers full land reclamation liability upon coastal plain oil and gas leaseholders and holders of rights-of-way. Establishes the Coastal Plain Liability and Reclamation Fund within six months of a commercial discovery within the coastal plain and capitalizes such Fund with royalties from commercially produced crude oil or natural gas. Authorizes appropriations for impact aid for affected governments and communities. Directs the Secretary to establish an impact aid grant program for such entities, and to submit to the Congress the results of a study of projected impact aid needs. Requires the Secretary, through the Director, to establish a program to restore and enhance seriously eroded, degraded, or converted U.S. wetlands. Directs the Secretary to identify and prepare enhancement and restoration plans for wetlands that have been seriously affected by conversions or erosion. Sets forth plan requirements. Authorizes appropriations from the Wetlands Restoration and Enhancement Account to carry out such activities. Prohibits the exchange of any part of the Yukon Delta National Wildlife Refuge without congressional approval. Title III: Miscellaneous Provisions - Amends the Migratory Bird Conservation Act to provide that lease terms shall, at a minimum, address the same wildlife conservation and protection matters that are applicable to the access and development of reserved non-Federal mineral interests in National Wildlife Refuge System areas. Amends the Fish and Wildlife Improvement Act to authorize appropriations for each fiscal year through FY 1998 for the Secretary of the Interior to implement the Convention on Wetlands of International Importance Especially as Waterfowl Habitat. Amends the Refuge Administration Act to provide that specified Federal criminal law does not preclude the use of aircraft and motor vehicles in implementation of approved management plans on national wildlife refuges.
United States · United States Congress · 23 March 1989
Rural Emergency Medical Services Improvement Act of 1989 - Amends the Public Health Service Act to create a new title on emergency medical services for rural areas. Directs the Secretary of Health and Human Services to make an allotment for each State each fiscal year for improving the availability and quality, in rural areas, of emergency medical services and emergency medical services systems provided to victims of emergencies prior to the arrival of the victims at medical facilities. Requires, after FY 1990, non-Federal matching contributions in a specified ratio. Allows a State to expend payments received for: (1) recruitment, training, and retention of personnel; (2) purchase, upgrading, and maintenance of equipment; (3) planning, coordination, and support of local emergency medical services and systems; and (4) public education. Requires that the State plan for emergency services provide for adequate services in rural areas. Sets forth a formula for determination of the amount of allotments. Authorizes appropriations for FY 1990 through 1992. Authorizes the Secretary to make grants for research into and demonstration projects concerning ways to improve the availability and quality of prehospital emergency medical services in rural areas by using communications technologies, making continuing education more accessible, improving curricula, undertaking outcome studies, and developing innovative financing mechanisms. Authorizes the Secretary to make grants for pilot projects to develop community-based centers to coordinate and deliver comprehensive occupational health and safety services to rural communities. Authorizes appropriations for FY 1990 through 1992 for improving rural prehospital emergency services and for centers for rural occupational health and safety services.
United States · United States Congress · 23 March 1989
Medicare Area Wage Equity Act of 1989 - Amends title XVIII (Medicare) of the Social Security Act to require the Secretary of Health and Human Services to annually update hospital area wage index factors (used in determining the amount of Medicare payments to be made to hospitals) using the most current data available. Applies the hospital area wage index factor for the New York City metropolitan statistical area to hospitals in Orange or Dutchess County, New York. Makes such substitution effective until the first fiscal year after metropolitan statistical areas are redesignated by the Office of Management and Budget.
United States · United States Congress · 23 March 1989
Aid for Development Act - Title I: Findings and Funding - Amends the Foreign Assistance Act of 1961 to require that not less than $200,000,000 be made available for FY 1990 for certain activities which can significantly reduce childhood mortality. Adds maternal malnutrition and morbidity reduction as a goal for such activities. Adds safe water programs to the list of activities. Provides that priority should be given to activities which strengthen the capacity and infrastructure of local communities to improve the health of children and women. Requires that not less than 50 percent of funds authorized each fiscal year for education and human resources development be available only for programs in basic primary and secondary education. Prohibits the provision of human rights and development assistance to the government of any country which engages in a consistent pattern of violations of: (1) the rights of civilians and noncombatants in armed conflict; or (2) internationally recognized child labor rights. Requires the Secretary of State to transmit to the Speaker of the House of Representatives and the Committee on Foreign Relations of the Senate an annual report regarding: (1) the status of the rights of civilians in armed conflict situations; and (2) the status of internationally recognized child labor rights. Adds civilians in situations of armed conflict as a matter pertaining to human rights and humanitarian affairs for which the Assistant Secretary of State for Human Rights and Humanitarian Affairs is responsible. Increases to 18 percent from 13 1/2 percent the aggregate amount of specified appropriations required to be made available for activities of private and voluntary organizations for FY 1990 through 1992 (currently FY 1986 through 1989). Amends the Foreign Assistance Act of 1969 to authorize appropriations for the Inter-American Foundation. Amends the African Development Foundation Act to authorize appropriations for the African Development Foundation. Title II: Asian and Pacific Development Foundation - Asian and Pacific Development Foundation Act - Establishes the Asian and Pacific Development Foundation. Declares that the purposes of the Foundation shall be: (1) to strengthen the bonds of friendship between the people in Asia and the Pacific and the people of the United States; (2) to support self-help activities at the local level designed to enlarge opportunities for community development; (3) to encourage the establishment of development institutions which are indigenous to particular countries in Asia and the Pacific. Requires the Foundation to coordinate its development assistance activities with the activities of the U.S. Government and private, regional, and international organizations. Authorizes the Foundation to make grants, loans, and loan guarantees to certain indigenous private or public groups or associations in Asia or the Pacific. Sets priorities for making such grants, loans, and loan guarantees. Authorizes appropriations.
United States · United States Congress · 23 March 1989
Amends the Internal Revenue Code to allow a 50 percent income tax deduction for the net capital gain of both corporate and noncorporate taxpayers.
United States · United States Congress · 23 March 1989
Amends the Internal Revenue Code to increase alcohol excise taxes as follows: (1) from 17 cents to 51 cents per gallon on wines containing not more than 14 percent alcohol; (2) from 67 cents to $2.01 on wines containing between 14 percent and 21 percent alcohol; and (3) from $9 to $27 per barrel on beer, with a reduced rate of $21 per barrel ($7 under current law) for certain domestic production.
United States · United States Congress · 23 March 1989
Amends the Internal Revenue Code to allow an income tax deduction for education loan interest accrued by a physician, nurse, or allied health professional while serving in a medically underserved area.
United States · United States Congress · 22 March 1989
Energy Independence Act of 1989 - Amends the Energy Policy and Conservation Act to direct the Secretary of Energy (Secretary), for the purpose of obtaining petroleum products for the Strategic Petroleum Reserve (SPR) and to the extent that amounts are credited to the SPR Petroleum Account (Account), to purchase either U.S. stripper well oil or crude oil exchanged for U.S. stripper well oil. Requires the purchases to be made on a competitive bid basis, subject to a minimum price of $22 per barrel, adjusted annually for inflation. Makes available to the Secretary for SPR development funds from the Account in an amount equal to 25 percent of the aggregate amount of revenue collected during the previous quarter from the excise tax imposed by this Act on imported crude oil and petroleum products. Limits the use of such funds for SPR petroleum acquisition to periods when: (1) the SPR contains less than 1,000,000,000 barrels of crude oil; and (2) the world price of crude oil is $22 or less per barrel, adjusted for inflation. Authorizes alternative energy security uses of the tax revenue when the world oil price exceeds the $22 reference price for a specified time. Directs the President, to the maximum extent practicable, to take the steps necessary to: (1) enter into international voluntary agreements in connection with the international energy program (IEP) in the interest of developing parity with respect to oil import fees; and (2) enforce certain existing agreements with other IEP countries. Amends the Internal Revenue Code to impose, until 1995, an excise tax on the first sale within the United States of imported crude oil and petroleum products. Sets a variable rate for the tax, as follows: (1) for crude oil, the greater of 50 cents per barrel or the difference between the world price per barrel of crude oil and $22 (the reference price, adjusted annually for inflation); and (2) for petroleum products, in accordance with a specified formula based on the amount of tax per barrel of crude oil, the barrel-of-oil equivalent of the particular product attributable to crude oil, and a three dollar per barrel environmental outlay adjustment. Exempts from the import tax: (1) any sale of crude oil or petroleum product destined for export; and (2) sales during any period when the President determines that it is in the national interest to refrain from such taxation.
United States · United States Congress · 22 March 1989
Credit Information Privacy Act of 1989 - Amends the Truth in Lending Act to prohibit creditors from requiring borrowers to provide any information other than financial information in considering applications for extension of consumer credit. Prohibits creditors from requesting any information from any person other than the applicant, including any consumer reporting agency, unless the creditor: (1) determines that the information requested is necessary to determine the creditworthiness of the applicant and that the person from whom the information is requested is a reasonable source of such information; (2) limits the request to information to determine the applicant's creditworthiness; and (3) notifies the applicant of the need to request information from such other person, the name and address of that person, and the nature of such information; and (4) the applicant consents to such request. Specifies certain types of information, such as tax returns and financial contribution records, that are not reasonably necessary to determine an applicant's creditworthiness. Directs the Federal Reserve Board to establish standards for obtaining and classifying information, as well as to prescribe procedures, for creditors to use in determining an applicant's creditworthiness. Prohibits the distribution of such applications without certain specified disclosures to the applicant relating to the right to credit information privacy. Sets forth enforcement provisions. Authorizes consumer credit agencies to release information to specified persons certifying compliance with the requirements of this Act and to release only the specific information requested.
United States · United States Congress · 22 March 1989
Amends the Internal Revenue Code to permit institutions of the Farm Credit System an income tax deduction for any reasonable addition to reserves for bad debts. Applies this deduction in lieu of the deduction generally applicable to worthless debts.
United States · United States Congress · 22 March 1989
Amends the Internal Revenue Code to permit a taxpayer aged 55 or older to qualify for the one-time income tax exclusion of gain from the sale of a principal residence even if the taxpayer's spouse already took advantage of the exclusion before marrying the taxpayer.
United States · United States Congress · 22 March 1989
Mowa Band of Choctaw Indians Recognition Act - Extends Federal recognition and associated services and benefits to the Mowa Band of Choctaw Indians of Alabama. Restores Federal rights and privileges abrogated by earlier statutes. Provides that nothing in this Act shall diminish any rights or privileges of the Band that existed prior to its enactment and that nothing in this Act alters any obligations: (1) with respect to property; (2) under any contract; or (3) to pay a tax levied before its enactment. Transfers all interests in lands held by the Band to the United States to be held in trust for the benefit of the Band. Requires the Band to transfer to the United States any interest in lands acquired after enactment of this Act. Provides that such lands shall constitute the Band's reservation. Authorizes the Band to adopt a constitution that will take effect only after being filed with the Secretary of the Interior. Limits membership in the Band, until a constitution is adopted, to every individual who: (1) is named in the tribal membership roll in effect on the enactment of this Act; or (2) is a descendant of any such individual. Provides that membership will be determined according to the constitution after its adoption.