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United States · United States Congress · 13 July 1999
Open Space Preservation Act of 1999 - Amends the Internal Revenue Code to exclude from gross income the gain from the sale or exchange of farmland if there is a covenant prohibiting any use other than as farmland. Excludes from the gross estate the value of farmland if there is a covenant prohibiting any use other than as farmland.
United States · United States Congress · 13 July 1999
Financial Freedom Act of 1999 - Title I: Broad-Based Tax Relief - Subtitle A: 10-Percent Reduction in Individual Income Tax Rates - Amends the Internal Revenue Code (IRC) to provide for the phase-in of a ten percent individual income tax rate. Subtitle B: Marriage Penalty Tax Relief - Phases-in a standard deduction on a joint (married) return equal to twice the deduction of a single (not married) return. (Sec. 112) Makes the modified adjusted gross income limitation applicable in determining the deduction for interest on educational loans on a joint return double the limit of a single return. (Sec. 113) Raises from $100,000 (currently applicable to any filing status) to $160,000 (in the case of a joint return) the adjusted gross income limit applicable to rollovers from regular IRAs to Roth IRAs. Subtitle C: Repeal of Alternative Minimum Tax on Individuals - Phases-in a repeal of the alternative minimum tax for individuals. Title II: Relief from Taxation on Savings and Investments - Excludes from gross income a limited amount of dividends and interest otherwise includible in gross income. (Sec. 202) Reduces the individual capital gains tax rate. (Sec. 203) Applies the capital gains tax rates to capital gains of designated settlement funds. (Sec. 204) Provides, with respect to exclusion of gain from the sale of a principal residence, for the suspension of the five-year ownership and use requirement during the time that a member (or spouse) of the uniformed services or Foreign Service is on qualified official extended duty (as defined by this Act). (Sec. 205) Treats certain dealer derivative financial instruments, hedging transactions, and supplies as ordinary assets. (Sec. 206) Revises provisions concerning the worthless securities of financial institutions. Title III: Incentives for Business Investment and Job Creation - Phases-in a corporate capital gains tax rate reduction. (Sec. 302) Phases- in a repeal of the alternative minimum tax on corporations. Repeals the 90 percent limitation on the utilization of the foreign tax credit. Title IV: Education Savings Incentives - Renames education individual retirement accounts education savings accounts. Increases to $2,000 the maximum annual contribution allowed to such accounts. Permits tax-free expenditures from such accounts for elementary and secondary education expenses required for attendance at a public, private, or religious school, or for homeschooling that meets State requirements. Waives certain age limitations in cases of children with special needs. Permits corporations to contribute to such accounts. (Sec. 402) Permits private educational institutions to maintain qualified tuition programs which are comparable to qualified State tuition programs. Excludes qualified distributions from such accounts from gross income. (Sec. 403) Excludes from gross income certain amounts received under the National Health Corps Scholarship Program, the Armed Forces Health Professions Scholarship and Financial Assistance Program, the National Institutes of Health Undergraduate Scholarship Program, or any similar State program. (Sec. 404) Increases the amount by which certain governmental bonds used to finance public school capital expenditures may be exempted from specified arbitrage bond provisions. (Sec. 405) Modifies arbitrage rebate rules applicable to public school construction bonds. (Sec. 406) Repeals the 60-month limitation period on the allowance of the interest deduction on loans for higher education expenses. Title V: Health Care Provisions - Phases-in a 100 percent deduction (for both itemizers and nonitemizers) for the health and long- term care insurance costs of individuals not participating in employer-subsidized health plans. (Sec. 502) Permits offering long-term care insurance under cafeteria plans and flexible spending arrangements. (Sec. 503) Revises medical savings accounts provisions to: (1) repeal the limitation on the number of accounts; (2) make all employers (currently limited to small employers) eligible to offer accounts; (3) increase contribution deduction amounts; (4) permit employer and employee contributions; (5) reduce high deductible health plan deductibles; and (6) permit accounts to be offered under cafeteria plans. (Sec. 504) Permits a taxpayer an additional exemption for certain elderly family members who need long-term care and who reside with the taxpayer. (Sec. 505) Expands the time frame for human clinical trials qualifying for the orphan drug credit. (Sec. 506) Adds to the list of taxable vaccines any conjugate vaccine of streptococcus pneumoniae. Title VI: Estate Tax Relief - Subtitle A: Estate, Gift, and Generation-Skipping Taxes; Repeal of Step Up in Basis At Death - Repeals the estate tax, gift tax, and the tax on generation-skipping transfers, effective January 1, 2009. (Sec. 602) Terminates, effective January 1, 2009, the current provisions providing for determining the basis of property the acquired from a decedent and sets forth new provisions for determining the basis of certain property acquired from a decedent dying after December 31, 2008. Subtitle B: Reductions of Estate and Gift Tax Rates Prior to Repeal - Sets forth additional estate and gift tax reductions applicable to the period prior to repeal. Subtitle C: Unified Credit Replaced Unified Exemption Amount - Replaces the unified credit with a unified exemption amount. Subtitle D: Modifications of Generation-Skipping Tax - Amends provisions concerning the special rules for allocation of the generation-skipping tax (GST) exemption to provide, as a general rule, that: (1) if any individual makes an indirect skip during such individual's lifetime, any unused portion of such individual's GST exemption shall be allocated to the property transferred to the extent necessary to make the inclusion ratio for such property zero; and (2) if the amount of the indirect skip exceeds such unused portion, the entire unused portion shall be allocated to the property transferred. Title VII: Tax Relief for Distressed Communities and Industries - Subtitle A: American Community Renewal Act of 1999 - Authorizes the Secretary of Housing and Urban Development to designate (upon local or State nomination) up to 20 renewal communities, of which at least four shall be in rural areas. Requires for nomination purposes that: (1) the area be experiencing high rates of poverty and unemployment and general distress; and (2) State and local governments enter into written contracts with community organizations to promote specified economic growth and employment activities. Excludes from gross income capital gains on the sale or exchange of a qualified community asset (stock, business property, or partnership interest) held for more than five years. Allows a specified deduction for amounts paid into a family development account on behalf of a renewal community resident. Excludes from gross income account distributions used for qualified family development expenses (postsecondary education, first-home purchase, business capitalization, medical, and rollovers). Provides a penalty (with exceptions) in addition to inclusion as gross income for nonqualifying distributions. Provides for designation of up to five qualifying renewal communities as matching demonstration areas eligible to receive family development account matching contributions. Authorizes: (1) designation of earned income tax credit payments for family development account deposit; (2) a commercial building revitalization tax deduction; (3) increased first year expensing for renewal community businesses; (4) extension of environmental remediation cost expensing and the work opportunity credit for renewal communities; and (5) similar tax treatment of renewal communities and enterprise zones for specified youth residence requirements. Permits a deduction for contributions to a family development account whether or not a taxpayer itemizes. (Sec. 705) Makes conforming amendments to provisions respecting: (1) tax on excess contributions and prohibited transactions; (2) trust and annuity information; (3) tax exemption applications; and (4) the commercial revitalization credit. (Sec. 706) Sets forth reporting requirements. Subtitle B: Farming Incentive - Disregards any option to accelerate the receipt of any payment under a production flexibility contract which is payable under the Federal Agriculture Improvement and Reform Act of 1996, as in effect on the date of the enactment of this Act, in determining the taxable year for which such payment is properly includible in gross income for purposes of the IRC. Subtitle C: Oil and Gas Incentive - Permits a five-year net operating loss carryback for losses attributable to operating mineral interests of independent oil and gas producers. Subtitle D: Timber Incentive - Increases the maximum permitted amortization of reforestation expenditures. Subtitle E: Steel Industry Incentive - Increases, for steel companies, the credit allowed against the regular tax for prior year minimum tax liability. Title VIII: Relief for Small Businesses - Provides for the deduction of 100 Percent of the health insurance costs of self-employed individuals. (Sec. 802) Increases to $30,000 the amount which may be expensed as section 179 property. (Sec. 803) Makes the 6.2 percent Federal Unemployment Tax Act rate effective through calendar year 2004 (currently, 2007) and the 6.0 percent rate effective through calendar year 2005 (currently, 2008). (Sec. 804) Phases-in an 80 percent meal expenses deduction. Title IX: International Tax Relief - Permits, for interest allocation rule purposes, treating each electing worldwide affiliated group an affiliated group. (Sec. 902) Revises provisions concerning the of application of look-thru rules to dividends from noncontrolled section 902 corporations to provide, in general, that any dividend from a noncontrolled section 902 corporation with respect to the taxpayer shall be treated as income in a separate category in proportion to the ratio of: (1) the portion of earnings and profits attributable to income in such category; to (2) the total amount of earnings and profits. (Sec. 903) Excludes from the definition of "foreign base company oil related income" the pipeline transportation of oil or gas within such foreign country. (Sec. 904) Excludes from the definition of "foreign base company services income" income derived in connection with the performance of services which are related to the transmission of high voltage electricity. (Sec. 905) Defines overall domestic loss and sets forth provisions for determining taxable income for any taxpayer sustaining such a loss. (Sec. 906) Repeals the special rule for military property with respect to exempt foreign trade income. (Sec. 907) Exempts from taxation certain regulated investment company dividends received by nonresident aliens. Treats certain regulated investment company stock owned by nonresident noncitizens as non-U.S. property for estate tax purposes. (Sec. 908) Repeals section 907 (Special Rules In Case of Foreign Oil and Gas Income) of the IRC. (Sec. 909) Requires a study and a report on the feasibility of treating all countries in the European Union as one country under subpart F (Controlled Foreign Corporations) of part III (Income From Sources Without the United States) of subchapter N (Tax Based on Income From Sources Within or Without the United States) of chapter 1 (Normal Taxes and Surtaxes) of the IRC. (Sec. 910) Permits the President to determine that the continued denial of the foreign tax credit with respect to a foreign country is no longer in the national interests of the United States. (Sec. 911) Treats advance pricing agreements as confidential taxpayer information. (Sec. 912) Phases in an increase in the dollar limitation on the section 911 (Citizens or Residents of the United States Living Abroad) exclusion. Title X: Provisions Relating to Tax-Exempt Organizations - Exempts an organization from income tax if it is created by a State to provide property and casualty insurance coverage for property for which such coverage is otherwise unavailable. (Sec. 1002) Amends the Tax Reform Act of 1984 to revise the special arbitrage rule. (Sec. 1003) Amends the IRC to disallow a deduction for the transfer of a charitable contribution to or for the use of a State or charitable tax-exempt organization or trust if in connection with such transfer: (1) the organization directly or indirectly pays, or has previously paid, any premium on any personal benefit contract (life insurance, annuity, or endowment contract, also known as charitable split-dollar life insurance) with respect to the transferor; or (2) there is an understanding (side agreement) that any person will directly or indirectly pay any premium on such contract with respect to such transferor. Imposes on such organization an excise tax equal to the premiums paid by it on the personal benefit contract. Provides that certain persons shall not be treated as indirect beneficiaries: (1) in certain cases in which a charitable organization purchases an annuity contract to fund an obligation to pay a charitable gift annuity; or (2) solely by reason of being a noncharitable recipient of an annuity or unitrust amount paid by a charitable remainder trust that holds a life insurance, annuity or endowment contract. (Sec. 1004) Requires the Secretary of the Treasury to establish a procedure for exemption from the self- dealing tax. (Sec. 1005) Revises provisions concerning: (1) declaratory judgments relating to tax-exempt organizations; and (2) the special rules for certain amounts of unrelated business taxable income received from controlled entities. Title XI: Real Estate Provisions - Subtitle A: Provisions Relating to Real Estate Investment Trusts - Part I: Treatment of Income and Services Provided by Taxable REIT Subsidiaries - Excludes taxable REIT subsidiaries (TRSs) from the five and ten percent asset tests. (Sec. 1102) Allows TRSs to provide non-customary tenant services. (Sec. 1103) Allows a REIT to establish a TRS (as defined). (Sec. 1104) Includes in the definition of "disqualified interest" (Sec. 163 of the IRC) any interest paid or accrued by a TRS to the REIT. (Sec. 1105) Imposes a 100 percent tax on any interest payments by a TRS to the REIT in excess of the commercially reasonable interest rate. Part II: Health Care REITs - Includes within the definition of the term "foreclosure property" any qualified health care property acquired by a REIT as the result of the termination of a lease of such property. Part III: Conformity With Regulated Investment Company Rules - Changes the distribution requirement from 95 percent to 90 percent. Part IV: Clarification of Exception From Impermissible Tenant Service Income - Provides, with respect to the definition of an independent contractor, that in the event that any class of stock of is regularly traded on an established securities market, only owners who own, directly or indirectly, more than five percent of such class of stock shall be taken into account as owning any of the stock of such class for purposes of applying the 35 percent limitation. Part V: Modification of Earnings and Profits Rules - Provides rules for determining whether a Regulated Investment Company (RIC) has earnings and profits form a non-RIC year. Part VI: Study Relating to Taxable REIT Subsidiaries - Directs the: (1) Commissioner of Internal Revenue shall conduct a study to determine how many taxable REIT subsidiaries are in existence and the aggregate amount of taxes paid by such subsidiaries; and (2) the Secretary of the Treasury to submit a report to Congress describing the results of such study. Subtitle B: Modification of At-Risk Rules for Publicly Traded Securities - Revises, with respect to real property, provisions concerning the treatment under the at-risk rules of publicly traded nonrecourse debt. Subtitle C: Treatment of Construction Allowances and Certain Contributions To Capital of Retailers - Amends provisions which exclude from the gross income of a lessee any amount received in cash by a lessee from a lessor under a short-term lease of retail space used for the purpose of such lessee's constructing or improving long-term real property for use in the lessee's business to makes such exclusion inapplicable under a short-term lease if the lessee is a qualified retail business. (Sec. 1172) Defines the term "contribution to the capital of the taxpayer" to include any amount of money or other property received by the taxpayer if: (1) the taxpayer has entered into an agreement to operate a qualified retail business at a particular location for at least 15 years; (2) immediately after the receipt of such money or other property, the taxpayer owns the land and the structure to be used by the taxpayer in carrying on a qualified retail business at such location, or the taxpayer uses such amount to acquire ownership of at least such land and structure; (3) such amount meets the requirements of the expenditure rule; and (4) the contributor of such amount does not hold a beneficial interest in any property located on the premises of such qualified retail business other than de minimis amounts of property associated with the operation of property adjacent to such premises. Defines the terms "expenditure rule" and "qualified retail business." Title XII: Provisions Relating to Pensions - Subtitle A: Expanding Coverage - Increases the $90,000 limit on defined benefit plans to $160,000. Changes the age from which such limit will be reduced from the social security retirement age to 62 and the age from which the limit will be increased from the social security retirement age to 65. Increases the $30,000 limit for defined benefit contribution plans to $40,000. Increases the $150,000 compensation limit to $200,000. Increases the elective deferral limit to $15,000. (Sec. 1202) Eliminates certain current rules concerning plan loans made to an owner-employee. (Sec. 1203) Revises the definition of a top-heavy plan and a key employee for purposes of the special rules for top-heavy plans. Takes into account: (1) matching contributions for minimum contribution requirements; and (2) distributions during the last year before the determination date. (Sec. 1204) Provides that elective deferral contributions are not subject to deduction limits. (Sec. 1205) Amends the Employee Retirement Income Security Act of 1974 to provide that, during the first five years of a new single-employer plan of a small employer (100 or fewer employees), the flat rate Pension Benefit Guaranty Corporation (PGBC) premium will be five dollars per plan participant. Provides for a reduced additional PGBC variable premium for new and small employers. (Sec. 1207) Repeals specified coordination requirements under the Code for deferred compensation plans of State and local governments and tax-exempt organizations. (Sec. 1208) Eliminates user fee requirements for requests to the IRS concerning the status of pension plans. (Sec. 1209) Revises the definition of compensation, for purposes of the deduction rules, to include salary reduction amounts treated as a participant's compensation. (Sec. 1210) Provides for optional treatment of elective deferrals as plus contributions. Defines such contributions. (Sec. 1211) Phases-in an increase in the minimum annual benefit permitted under a defined benefit contribution plan. Subtitle B: Enhancing Fairness for Women - Allows additional salary reduction catch-up contributions for those approaching retirement under IRC requirements relating to: (1) elective deferrals; (2) simple retirement accounts; and (3) deferred compensation plans of State and local governments and tax-exempt organizations. (Sec. 1222) Sets forth requirements relating to equitable treatment for contributions of employees to defined contribution plans. Requires that certain contributions by church plans are not to be treated as exceeding a specified limit. (Sec. 1223) Provides for faster vesting of certain employer matching contributions. (Sec. 1224) Revises minimum distribution rules under the IRC. Directs the Secretary of the Treasury to: (1) simplify and finalize the regulations relating to minimum distribution requirements; and (2) modify such regulations to reflect increases in life expectancy, and revise required distribution methods so that, under reasonable assumptions, the amount of the required minimum distribution does not decrease over a participant's life expectancy. Provides that, during the first year that such revised regulations are in effect, required distributions for future years may be redetermined, with the opportunity to choose a new designated beneficiary and to elect a new method of calculating life expectancy. (Sec. 1225) Revises requirements relating to tax treatment of division of section 457 plan benefits upon divorce. Subtitle C: Increasing Portability for Participants - Permits rollovers from and to various types of plans under the IRC. (Sec. 1232) Permits individual retirement plan (IRA) rollovers only if certain conditions are met. (Sec. 1233) Permits rollover of after-tax contributions in an exempt trust under specified conditions. (Sec. 1234) Sets forth a hardship exception to the 60-day rule. (Sec. 1235) Sets forth requirements for treatment of forms of distribution available under transferor and transferee plans, under the IRC. (Sec. 1236) Revises restrictions on distributions, including the same desk exception. (Sec. 1237) Authorizes trustee-to-trustee transfers to purchase permissive service credit with respect to governmental defined benefit plans. (Sec. 1238) Allows employers to disregard rollovers for purposes of cash-out amounts, under retirement plan provisions of the Code and ERISA. (Sec. 1239) Revises minimum distribution and inclusion requirements for section 457 plans. Subtitle D: Strengthening Pension Security and Enforcement - Amends the IRC to revise the percentage of current liability funding limit. (Sec. 1242) Revises maximum contribution deduction rules and applies them to all defined benefit plans under the IRC. (Sec. 1243) Amends ERISA to revise requirements relating to missing participants. Directs the PBGC to prescribe rules relating to missing participants for multiemployer plans covered by the PBGC that terminate. Allows the administrator of a plan not otherwise subject to such PBGC regulation to elect to transfer a missing participant's benefits to the PBGC upon termination of the plan, under specified conditions. (Sec. 1244) Amends the IRC to allow an employer, in determining the amount of nondeductible contributions for any taxable year, to elect not to take into account any contributions to a defined benefit plan except to the extent that they exceed the full-funding limitation. (Sec. 1245) Imposes an excise tax on a plan failing to provide required notice of a significant reduction in the rate of future benefit accrual. Subtitle E: Reducing Regulatory Burdens -Repeals a multiple use test. Directs the Secretary prescribe regulations permitting appropriate aggregation of plans and contributions. (Sec. 1252) Amends the Code and ERISA to revise requirements relating to timing of plan valuations. (Sec. 1253) Directs the Secretary of the Treasury to modify regulations in order to expand the ability of a pension plan to demonstrate compliance with the nondiscrimination and line of business requirements. (Sec. 1254) Amends ERISA rules for substantial owners relating to plan terminations to revise: (1) the phase-in of the guarantee; and (2) the allocation of assets. (Sec. 1255) Amends IRC requirements for applicable dividends to allow dividends of employee stock ownership plans to be reinvested without loss of dividend deduction. (Sec. 1256) Revises the notice and consent period regarding distributions. Directs the Secretary to modify certain regulations to provide that the description of a participant's right, if any, to defer receipt of a distribution shall also describe the consequences of failing to defer such receipt. (Sec. 1257) Repeals a transition rule relating to certain highly compensated employees under the Tax Reform Act of 1986. (Sec. 1258) Directs the Secretary to modify certain regulations with respect to certain plan participation by employees of tax-exempt entities under the IRC. (Sec. 1259) Excludes qualified retirement planning services from gross income (as a fringe benefit). (Sec. 1260) Prescribes requirements for plan amendments or annuity contract amendments under the IRC. (Sec. 1261) Directs the Secretary of the Treasury to issue model defined contribution and benefit plans that fit the needs of small businesses. (Sec. 1262) Directs the Secretary to provide for the filing of a simplified annual return in the case of a retirement plan covering less than 25 employees. (Sec. 1263) Directs the Secretary to continue to update and improve the Employee Plans Compliance Resolution System. Title XIII: Miscellaneous Provisions - Subtitle A: Provisions Primarily Affecting Individuals - Provides that the exclusion of State or local government foster care payments from the gross income of foster care providers shall also apply to payments by qualifying placement agencies. (Sec. 1302) Excludes from an individual's gross income amounts received as reimbursement regarding the use of a passenger automobile for the benefit of a charitable organization. Relieves the organization of certain reporting requirements regarding the reimbursements. (Sec. 1303) Requires a W-2 to include employer Social Security taxes paid. Subtitle B: Provisions Primarily Affecting Businesses - Includes income from publicly traded partnerships as qualifying income of regulated investment companies. Excludes distributions from the source-based inclusion limitation applicable to other partnerships. (Sec. 1312) Applies specified passive activity provisions for publicly traded partnerships to regulated investment companies. (Sec. 1313) Makes certain large electric trucks, vans and buses eligible for the $50,000 deduction clean-fuel property deduction, but not the $4,000 electric vehicle credit. (Sec. 1314) Modifies the special rules concerning nuclear decommissioning costs. (Sec. 1315) Repeals certain provisions concerning the filing of consolidated returns by insurance companies. Subtitle C: Provisions Relating to Excise Taxes - Combines the Hazardous Substance Superfund and the Leaking Underground Storage Tank Trust Fund (LUST) into the Environmental Remediation Trust Fund (established by this Act). (Sec. 1322) Repeals the: (1) LUST taxes on fuel used in trains; and (2) 4.3-cents- per-gallon General Fund excise tax on diesel fuel used by railroads and on fuels used by barges operating on designated inland waterways. (Sec. 1323) Repeals the excise tax on fishing tackle boxes. Subtitle D: Other Provisions - Amends IRC provisions concerning State private activity bond volume limits to repeal the adjustment for years after 1987. (Sec. 1332) Permits, in general, an electing Alaska Native Settlement Trust to exclude contributions, during the year of contribution, from the gross income of a beneficiary. Subtitle E: Tax Court Provisions - Authorizes the Tax Court to charge a filing fee of up to $60 in all cases commenced by petition. (Sec. 1342) Authorizes the Tax Court to make the $30 practice fee available to pro se taxpayers. (Sec. 1343) Permits the Tax Court to apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases. Title XIV: Extensions of Expiring Provisions - Extends, for five years, the: (1) research credit; (2) subpart F (Controlled Foreign Corporations) exemption for active income financing; (3) taxable income limit on percentage depletion for marginal oil and gas wells; and (4) work opportunity credit and the welfare-to-work credit. Title XV: Revenue Offsets - Amends provisions involving returns relating to the cancellation of indebtedness by certain entities to include within the definition of "applicable financial entity" any organization a significant trade or business of which is the lending of money. (Sec. 1502) Directs the Secretary to establish a program requiring the payment of user fees for requests to the IRS for ruling letters, opinion letters, determination letters, and other similar requests. Terminates fees October 1, 2007. (Sec. 1503) Modifies rules relating to the exemption of certain ten or more employer plans from welfare benefit fund provisions. (Sec. 1504) Increases the withholding rate for nonperiodic distributions from 10 to 15 percent. (Sec. 1505) Makes a controlled entity ineligible to be a REIT. Defines "controlled entity." (Sec. 1506) Treats a gain as an ordinary gain to the extent such gain exceeds the net underlying long-term capital gain where the taxpayer has gain from a constructive ownership transaction with respect to any financial position and such gain otherwise would be treated as a long-term capital gain. Provides that, to the extent such gain is treated as a long-term capital gain after the application of the previous sentence, the determination of the applicable capital gain rate (or rates) shall be determined on the basis of the respective rate (or rates) that would have been applicable to the net underlying long-term capital gain. Sets forth definitions and exceptions. (Sec. 1507) Prohibits transfers of excess pension assets to retiree health account made after September 30, 2009 (currently, after December 31, 2000), from being treated as qualified transfers. (Sec. 1508) Prohibits, in general, the use of the installment method of accounting for accrual method dispositions. Title XVI: Technical Corrections - Sets forth amendments concerning, among other things: (1) the Tax and Trade Relief Extension Act of 1998; (2) the Internal Revenue Service Restructuring and Reform Act of 1998; (3) the Taxpayer Relief Act of 1997; (4) the treatment of worthless securities of affiliated corporations; (5) the IRA contribution amount of the lesser earning spouse; (6) modified endowment contracts; (7) lump-sum distributions; and (8) tentative carryback adjustments of losses from section 1256 contracts.
United States · United States Congress · 13 July 1999
TABLE OF CONTENTS: Title I: Department of the Treasury Title II: Postal Service Title III: Executive Office of the President and Funds Appropriated to the President Title IV: Independent Agencies Title V: General Provisions Title VI: General Provisions Treasury and General Government Appropriations Act, 2000 - Makes appropriations for FY 2000 for the Treasury Department, the U.S. Postal Service, the Executive Office of the President, and certain independent agencies. Title I: Department of the Treasury - Treasury Department Appropriations Act, 2000 - Makes appropriations for the Department of the Treasury for: (1) departmental offices; (2) department-wide systems and capital investments programs for development and acquisition of automatic data processing equipment, software, and services; (3) the Office of Inspector General; (4) the Inspector General for Tax Administration; (5) repair and restoration of the Treasury building and annex; (6) the Financial Crimes Enforcement Network; (7) violent crime reduction programs; (8) the Federal Law Enforcement Training Center, including amounts for maintenance and facility improvements; (9) interagency crime and drug enforcement; (10) the Financial Management Service; (11) the Bureau of Alcohol, Tobacco and Firearms; (12) the U.S. Customs Service, including an amount for operations and maintenance of marine vessels and aircraft; (13) the Bureau of the Public Debt; (14) the Internal Revenue Service, including amounts for tax law enforcement, earned income tax credit compliance and error reduction initiatives, and information systems and telecommunications support; and (15) the Secret Service, including an amount for construction and improvement of facilities. Sets forth authorized uses of, and limitations on, such funds. (Sec. 116) Authorizes the Treasury Inspector General for Tax Administration, from October 1, 1999, through January 1, 2003, to offer voluntary separation incentives to specified employees to carry out the plan to reorganize the Office of the Treasury Inspector General for Tax Administration. (Sec. 119) Permits the Commissioner of the Financial Management Service, from October 1, 1999, through January 31, 2000, to offer such incentives to specified employees to carry out the closure of the Chicago Financial Center in a manner deemed efficient, equitable to employees, and cost-effective. Requires the Secretary of the Treasury, prior to obligating resources for voluntary separation incentive payments, to submit to the Office of Management and Budget (OMB) a strategic plan outlining the intended use of such payments and a proposed organizational chart for the agency once such payments have been completed. Provides for approval of such plan by the OMB Director. Permits such payments only in accordance with the strategic plan. Reduces the total number of funded employee positions in the agency by one position for each vacancy created by the separation of any employee who has received such a payment unless OMB believes that the agency plan demonstrates that the positions would better be used to reallocate occupations or reshape the workforce and produce a more cost-effective result. Title II: Postal Service - Postal Service Appropriations Act, 2000 - Makes appropriations for payments to the Postal Service Fund for revenue foregone on free and reduced rate mail. Sets forth authorized uses of, and limitations on, such funds. Title III: Executive Office of the President and Funds Appropriated to the President - Executive Office Appropriations Act, 2000 - Makes appropriations for: (1) compensation of thePresident and the White House office; (2) operating, maintenance, and reimbursable expenses of the Executive Residence at the White House; (3) White House repair and restoration; (4) specialassistance to the President and the official residence of the Vice President; (5) the Council ofEconomic Advisers; (6) the Office of Policy Development; (7) the National Security Council; (8) the Office of Administration; (9) OMB; (10) the Office of National Drug Control Policy;(11) Federal drug control programs, including amounts for the High Intensity Drug Trafficking Areas Program and for a national anti-drug campaign for youth; and (12) unanticipated needs in furtherance of the national interest, security, or defense. Sets forth authorized uses of, and limitations on, such funds. Title IV: Independent Agencies - Independent Agencies Appropriations Act, 2000 - Makes appropriations for the: (1) Committee for Purchase From People Who Are Blind or Severely Disabled; (2) Federal Election Commission; (3) Federal Labor Relations Authority; and (4) General Services Administration (GSA), including amounts for the Federal Buildings Fund, Government-wide policy and operations, Office of Inspector General, and allowances and office staff for former Presidents. Sets forth authorized uses of, and limitations on, such funds. Makes appropriations for: (1) the Merit Systems Protection Board; (2) the Morris K. Udall Scholarship and Excellence in National Environmental Policy Foundation ; (3) the Environmental Dispute Resolution Fund to carry out activities authorized in the Environmental Policy and Conflict Resolution Act of 1998; (4) the National Archives and Records Administration, including amounts for repairs and restoration of archives; (5) the National Historical Publications and Records Commission; (6) the Office of Government Ethics; (7) the Office of Personnel Management, including an amount for the Office of Inspector General; (8) Government contributions for health and life insurance benefits for annuitants; (9) the Civil Service Retirement and Disability Fund; (10) the Office of Special Counsel; and (11) the U.S. Tax Court. Sets forth authorized uses of, and limitations on, such funds. Rescinds a specified amount of funds made available for the National Historical Publications And Records Commission grants program. Establishes a revolving fund in the Treasury to be available for expenses and equipment necessary to provide for storage and related services for all temporary and pre-archival Federal records to be stored or stored at Federal National and Regional Records Centers by Federal agencies. Appropriates funds for the fund's initial capitalization. Credits the fund with user charges received from other Federal Government accounts as payment for providing personnel, storage, materials, supplies, equipment, and services. Requires the National Archives and Records Administration to provide quarterly reports on the fund to specified congressional committees. Title V: General Provisions - Sets forth authorized and prohibited uses of funds made available under this Act. (Sec. 506) Sets forth Buy American provisions. (Sec. 509) Prohibits funds appropriated by this Act from being available to pay for an abortion or the administrative expenses of any Federal employee health plan which provides benefits for abortions. Makes such prohibition inapplicable if the mother's life would be endangered if the fetus were carried to term or in cases of rape or incest. Title VI: General Provisions - Sets forth authorized and prohibited uses of funds appropriated for Federal departments, agencies, and corporations. (Sec. 621) Bars the use of funds made available for the Customs Service in this Act to allow the importation of any good produced or manufactured by forced or indentured child labor. (Sec. 628) Requires the OMB Director to report to Congress: (1) estimates of annual costs and benefits of Federal rules and paperwork; (2) impacts of Federal regulation on State, local, and tribal government, small business, wages, and economic growth; and (3) recommendations for reform. Requires the Director to issue guidelines to agencies to standardize measures of costs and benefits and the format of accounting statements. (Sec. 634) Prohibits the use of funds made available in any Act for the implementation of Federal criminal code provisions regarding a national instant criminal background check system unless the system allows, in connection with the delivery of a firearm to a Federal firearms licensee as collateral for a loan, the check to be performed at the time the collateral is offered and provided that: (1) the licensee notifies local law enforcement within 48 hours of receiving a denial on the person offering collateral; and (2) such criminal code provisions apply at the time of the firearm's redemption. (Sec. 635) Bars the use of funds appropriated by this Act to enter into or renew a contract which includes a provision providing prescription drug coverage, except where the contract also includes a provision for contraceptive coverage. Makes exceptions to such prohibition for religious health plans. (Sec. 638)Establishes a Chief Financial Officer within the Executive Office of the President, to be appointed by the President. (Sec. 639) Amends the Federal Election Campaign Act of 1971 to direct the Federal Election Commission (FEC) to promulgate a regulation requiring the electronic filing (accessible by computers) of any required designation, statement, or report, if the person required to file the designation, statement, or report has, or has reason to expect to have, aggregate contributions or expenditures in excess of an FEC-determined threshold amount. Requires the regulation to allow an electronic or alternative filing by any person not required to make such filing. Requires the FEC to make any filing accessible to the public on the Internet within 24 hours after receipt. (Sec. 640) Authorizes the FEC, in the case of a violation of any requirement for the reporting of receipts or disbursements: (1) to find (after written notice and an opportunity for a hearing on the record) that a person committed such a violation on the basis of information obtained pursuant to specified current procedures; and (2) based on such finding, to require the person to pay a civil money penalty in an amount determined under a schedule of penalties the FEC establishes and publishes, which takes into account the amount of the violation involved, the existence of previous violations by the person, and such other factors as the FEC considers appropriate. Provides for judicial review of any adverse determination in the appropriate U.S. district court. (Sec. 641) Requires election cycle reporting in the case of an authorized committee of a candidate for Federal office. (Sec. 643) Authorizes the use of appropriated funds by executive agencies to provide child care services for Federal civilian employees. (Sec. 644) Increases the President's annual compensation. (Sec. 646) Transfers all personnel of the General Accounting Office employed to carry out the functions of the Joint Financial Management Improvement Program to GSA. (Sec. 648) Expresses the sense of the Congress that there should continue to be parity between the adjustments in compensation of members of the uniformed services and U.S. civilian employees.
United States · United States Congress · 13 July 1999
Amends the Internal Revenue Code to permit a taxpayer who has a sincerely held religious belief under which the taxpayer is conscientiously opposed to obtaining an identifying number with respect to a qualified dependent to, in lieu of such number, include a statement containing specified information with his or her return.
United States · United States Congress · 12 July 1999
Amends the Internal Revenue Code to revise and extend the placed-in-service rules applicable to the credit for electricity produced from renewable sources. Provides, under the new rules, that: (1) a qualified wind facility is one originally placed in service after December 31, 1993, and before July 1, 2004; and (2) a qualified biomass facility (currently, limited to qualified closed-loop biomass facilities), with respect to any month, is one originally placed in service before July 1, 2004, if for such month biomass comprises not less than 75 percent (on a Btu basis) of the average monthly fuel input of the facility for the taxable year which includes such month, or in the case of a facility principally using coal to produce electricity, biomass comprises not more than 25 percent (on a Btu basis) of the average monthly fuel input of the facility for the taxable year which includes such month. Sets forth additional special rules for biomass facilities. Prohibits, subject to exception, the credit from applying to electricity produced at a qualified facility placed in service after June 30, 1999, and sold to a utility pursuant to a contract originally entered into before January 1, 1987.
United States · United States Congress · 12 July 1999
Amends the Internal Revenue Code to exclude from gross income "qualified capital gain" from the sale or exchange of any "qualified area asset" held more than five years. Defines "qualified area asset" as any "qualified area business stock," any "qualified area partnership interest," or any "qualified area business property." Defines a "qualified area" as any urban area or any area within an Indian reservation (excludes gain from gaming activities). Defines "qualified area business" as meaning the same as the term "enterprise zone business," subject to exceptions. Excludes from the gross income of an individual any "qualified capital gain" (long-term capital gain) from the sale or exchange of "qualified farm property" held more than five years.
United States · United States Congress · 12 July 1999
Medical Savings Account Improvement Act of 1999 - Amends the Internal Revenue Code to expand the availability of medical savings accounts (MSAs) by, among other things: (1) repealing provisions limiting the number of taxpayers who may have MSAs; (2) removing restrictions concerning employment status; and (3) increasing the monthly deductible amount to 100 percent of 1/12 of the annual deductible.
United States · United States Congress · 12 July 1999
Eastern Santa Clara Basin Water Quality Act - Establishes in the Treasury an Eastern Santa Clara Basin Restoration Fund to be administered by the Secretary of the Army, acting through the Chief of Engineers, in cooperation with the city of Santa Clarita, California, the California Department of Toxic Substances Control, and the Castaic Lake Water Agency. Requires that the proceeds from such Fund be used for the design, construction, operation, and maintenance of water quality projects that: (1) are related to sites that are sources of perchlorates or any associated contaminants; (2) are located in Santa Clarita; and (3) potentially affect the Eastern Santa Clara groundwater basin. Authorizes appropriations for such Fund. Authorizes the Secretary to accept and administer in cooperation with Santa Clarita, the Department, and the Agency any funds which the State of California, local government agencies, or private entities may contribute to such Fund. Requires the Secretary to integrate the water projects with other Federal and State water projects in and around the Eastern Santa Clara groundwater basin. Prohibits counting any of the funds made available for such projects as part of the Federal share of any previously authorized Federal project or activity. Authorizes the Secretary, in cooperation with State and local government agencies, to participate in studies and other investigative activities and in the planning and design of projects that offer a long-term solution to groundwater contamination caused by perchlorates. Authorizes appropriations and provides that no less than $2 million per fiscal year of such appropriated amounts shall be for projects located in Santa Clarita conducted in cooperation with the Agency.
United States · United States Congress · 12 July 1999
Sets forth the rule (open) for the consideration of H.R. 2466 (Department of the Interior and related agencies appropriations).
United States · United States Congress · 12 July 1999
Sets forth the rule (open) for the consideration of H.R. 2465 (Department of Defense appropriations).
United States · United States Congress · 2 July 1999
Department of the Interior and Related Agencies Appropriations Act, 2000 - Makes appropriations for the Department of the Interior and related agencies for FY 2000. Title I: Department of the Interior - Makes appropriations for the Bureau of Land Management (BLM) for: (1) land and resource management; (2) wildland fire management; (3) remedial action of hazardous waste substances; (4) construction; (5) payments in lieu of taxes to local governments; (6) land acquisition; (7) Oregon and California grant lands; (8) range improvements; (9) service charges, deposits, and forfeitures with respect to public lands; and (10) miscellaneous trust funds. Appropriates funds for the U.S. Fish and Wildlife Service for: (1) resource management; (2) construction; (3) land acquisition; (4) expenses related to carrying out the Endangered Species Act of 1973; (5) the National Wildlife Refuge Fund; (6) expenses related to carrying out the North American Wetlands Conservation Act; (7) the Wildlife Conservation and Appreciation Fund; and (8) expenses related to carrying out the African Elephant Conservation Act, the Asian Elephant Conservation Act of 1997, and the Rhinoceros and Tiger Conservation Act of 1994. Makes appropriations for the National Park Service (NPS) for: (1) the National Park System; (2) national recreation and preservation activities; (3) expenses related to carrying out the Historic Preservation Act of 1966 and the Omnibus Parks and Public Lands Management Act of 1996; (4) construction; and (5) land acquisition and State assistance from the Land and Water Conservation Fund. Rescinds specified contract authority to obligate funds from the Land and Water Conservation Fund for FY 2000. Makes appropriations for: (1) the U.S. Geological Survey for surveys, investigations, and research; (2) the Minerals Management Service for royalty and offshore minerals management and oil spill research; (3) the Office of Surface Mining Reclamation and Enforcement for regulation and technology and the Abandoned Mine Reclamation Fund; (4) the Bureau of Indian Affairs for operation of Indian programs, construction, miscellaneous payments to Indians, and Indian guaranteed loans; (5) assistance to U.S. territories and for carrying out the Compacts of Free Association with respect to Micronesia, the Marshall Islands, and Palau; (6) departmental management and the Offices of the Solicitor and the Inspector General; (7) trust programs for Indians; (8) a pilot program for consolidation of fractional interests in Indian lands by direct expenditure or cooperative agreement; and (9) natural resource damage assessment. Sets forth authorized and prohibited uses of specified funds. (Sec. 107) Prohibits the use of funds provided in this title for specified offshore leasing and related activities. (Sec. 109) Incorporates provisions similar to those contained in the Department of the Interior and Related Agencies Appropriations Act, 1998 (Public Law 105-83) concerning employees of BLM's Helium Operations. (Sec. 111) Bars the NPS from developing a reduced entrance fee program to accommodate non-local travel through a unit. Authorizes the Secretary of the Interior to provide for and regulate local non-recreational passage through National Park System units, allowing each unit to develop guidelines and permits for activity appropriate to such unit. (Sec. 116) Exempts all properties administered by the NPS at Fort Baker, Golden Gate National Recreation Area and other agreements associated with such properties from all taxes and special assessments, except sales tax by the State of California and its political subdivisions. (Sec. 118) Authorizes persons utilizing Federal lands within the boundary of Lake Roosevelt National Recreational Area for grazing purposes pursuant to NPS permits to renew such permits. (Sec. 119) Allows the renewal of grazing permits which expire during FY 2000 for the balance of FY 2000 or until the BLM completes permit processing, whichever comes first. Provides for modification of such permits, if necessary, and authorizes reissuance for a term of up to ten years. (Sec. 120) Authorizes the Secretary, notwithstanding any other provision of law, including those pertaining to competition in the appointment process, to appoint administrative law judges for such periods of time as necessary to reduce the Indian probate backlog in the Department of the Interior. Title II: Related Agencies - Makes appropriations for the Department of Agriculture for the Forest Service for: (1) forest and rangeland research; (2) State and private forestry; (3) the National Forest System; (4) wildland fire management; (5) construction and reconstruction; (6) land acquisition; (7) range rehabilitation and improvement; and (8) forest and rangeland research. Defers a certain amount of funds made available for obligation in prior years for Department of Energy (DOE) clean coal technology projects until FY 2001. Makes appropriations for DOE for: (1) fossil energy research and development activities; (2) naval petroleum and oil shale reserve activities; (3) payment to the State of California for the State Teachers' Retirement Fund from the Elk Hills School Lands Fund; (4) energy conservation; (5) economic regulation activities of the Office of Hearings and Appeals; (6) the Strategic Petroleum Reserve; and (7) the Energy Information Administration. Makes appropriations for the Department of Health and Human Services for the Indian Health Service and Indian health facilities. Makes appropriations for: (1) the Office of Navajo and Hopi Indian Relocation; (2) the Smithsonian Institution, including amounts for repair and restoration of facilities owned or occupied by the Smithsonian and construction; (3) the National Gallery of Art, including an amount for repair and restoration of facilities owned or occupied by the National Gallery; (4) operations, maintenance, and construction expenses of the John F. Kennedy Center for the Performing Arts; (5) carrying out the Woodrow Wilson Memorial Act of 1968; (6) the National Endowment for the Arts (NEA); (7) the National Endowment for the Humanities; (8) the Institute of Museum and Library Services; (9) the Commission of Fine Arts; (10) national capital arts and cultural affairs; (11) the Advisory Council on Historic Preservation; (12) the National Capital Planning Commission; (13) the Holocaust Memorial Council; and (14) the Presidio trust. Sets forth provisions regarding uses of, and limitations on, funds under this title. Title III: General Provisions - Sets forth limitations on the use of funds under this Act, including Buy American requirements. Incorporates provisions similar to those contained in the Department of Interior and Related Agencies Appropriations Act, 1998 (Public Law 105-83) concerning: (1) the sale of timber from giant sequoias; (2) the underground lunchroom at Carlsbad Caverns National Park; (3) funding for the Americorps program; (4) the bridge between Jersey City, New Jersey, and Ellis Island; (5) patents for mining or mill site claims; (6) competition for watershed restoration project contracts in the Pacific Northwest; (7) designation of Biosphere Reserves; and (8) restrictions on NEA grants. (Sec. 316) Bars the use of funds made available in any Act to designate any portion of Canaveral National Seashore in Brevard County, Florida, as a clothing-optional area or area in which public nudity is permitted if such designation would be contrary to county ordinance. (Sec. 328) Directs the Secretary of Agriculture to deposit certain administrative fees in a special account for use in covering costs incurred by the Forest Service for the processing of applications for special use authorizations and for inspection and monitoring in connection with such authorizations. (Sec. 330) Authorizes a woman to breastfeed her child at any location on property that is part of the National Park System, the Smithsonian Institution, the John F. Kennedy Center for the Performing Arts, the U.S. Holocaust Memorial Museum, or the National Gallery of Art if the woman and child are otherwise permitted to be present at such location. (Sec. 331) Prohibits the use of funds appropriated in this Act to propose or issue rules or orders for implementing the Kyoto Protocol.
United States · United States Congress · 1 July 1999
Lincoln County Land Act of 1999 - Grants Lincoln County, Nevada, the exclusive right to purchase specified public land in the County for a ten-year period. Withdraws such land from all forms of entry and appropriation under the public land laws, including the mining laws, and from operation of the mineral leasing and geothermal laws during such period. Requires notification to the Secretary of the Interior by the County of which parcels the County intends to purchase no later than 180 days after the enactment of this Act. Provides for the following disposition of the gross proceeds of land sales under this Act in a fiscal year: (1) five percent shall be paid directly to Nevada for use in the State's general education program; (2) ten percent shall be returned to the County for use as determined through normal county budget procedures, with emphasis given to school support; and (3) the remainder shall be deposited in a special account in the Treasury and shall be available to the Secretary for the cost of acquisition of environmentally sensitive land in Nevada, with priority given to land outside Clark County, development of a multispecies habitat conservation plan in Lincoln County, and reimbursement of costs incurred by the Bureau of Land Management in preparing sales under this Act or other authorized land sales or exchanges within Lincoln County.
United States · United States Congress · 1 July 1999
Home Ownership Tax Credit Act of 1999 - Amends the Internal Revenue Code to establish a home ownership tax credit which shall be allocated, through State housing finance agencies, to qualified lenders making qualified home ownership loans to certain low-income households. Sets forth the allocation formula, related rules and definitions.
United States · United States Congress · 1 July 1999
Public Lands Planning and Management Improvement Act of 1999 - Provides that this Act shall prevail in the event of an inconsistency with other laws applicable to Federal lands, except for laws governing the National Wilderness Preservation System, the National Wild and Scenic Rivers System, or the National Trails System and as otherwise provided. Title I: Ensuring the Effectiveness and Implementation of Federal Land Planning - Part A: In General - Requires the mission of the Secretaries of Agriculture and the Interior to be to manage Federal lands to assure the health, sustainability, and productivity of the lands' ecosystems, to furnish a sustainable flow of multiple goods and services while protecting and providing a full range and diversity of natural habitats of native species, and to designate appropriate areas to conserve certain resources or allow certain uses. (Sec. 103) Directs the Secretaries, in rendering decisions concerning resource management plans (plans) for and management activities on Federal lands, to utilize the best scientific and commercial data available. Part B: Resource Management and Management Activity Planning - Limits the Secretaries to two levels of planning for Federal lands comprised of: (1) multiple-use planning in the form of plans for planning units; and (2) site or area specific planning for management activities. Authorizes the Secretaries to conduct analyses or assessments for regions or areas that are not designated planning units and to apply the results of such analyses or assessments to the affected Federal lands by amendment or revision of plans for such units. Grants the Secretaries three years from this Act's enactment date to amend or revise plans to modify policies in plans which do not comply with this Act's planning requirements. Terminates noncomplying plans after such three-year period. (Sec. 105) Sets forth specific plan requirements, planning deadlines, and procedures for amending and revising plans to eliminate conflicts between plan provisions and the Secretaries' policies. (Sec. 107) Continues management activities during the amendment or revision process, except as otherwise required by this Act, court order, or a formal declaration of the Secretary concerned. (Sec. 108) Requires, in preparing or revising plans, consideration of the stability of each community dependent on the resources of the Federal lands to which a plan applies. (Sec. 109) Requires consideration of ecosystem management principles in environmental analysis documents prepared for plans and plan revisions. Part C: Encouragement of Collaborative Planning - Requires alternatives to plans or revisions developed by independent committees of local interest to be included in documentation related to environmental impact assessment analyses under the National Environmental Policy Act of 1969 (NEPA). Requires committees to be composed of interests representing commodity resource production and noncommodity resource protection, respectively. Authorizes funding to such committees for plan monitoring and implementation if the Secretary concerned adopts a significant part of a committee's alternative. Encourages the Secretaries to establish committees corresponding to planning units. (Sec. 111) Sets forth procedures for citizen petitions to challenge plans or plan revisions. (Sec. 112) Requires each Secretary to establish a notice and comment process for proposed actions concerning activities implementing plans. Part D: Consideration and Disclosure of Budget and Funding Effects - Requires the environmental analysis accompanying each plan or plan revision to disclose the funding constraints on each plan or alternative plan. Directs the Secretaries, in such documents, to specify the fully allocated cost, expressed as a user cost or cost-per-beneficiary, of each noncommodity output from Federal lands to which plans apply. Requires the President's budget requests to Congress governing the planning and management of Federal lands to include a statement of what funds would be required to achieve 100 percent of annual outputs specified in, and implement fully, the plan for each planning unit. Directs each Secretary to report annually to specified congressional committees on the total cost and costs per function or procedure incurred in the preparation of plans and significant plan revisions, including costs incurred by other Federal agencies. Part E: Monitoring and Adaptive Management - Provides for monitoring of plan implementation and Federal land management at least every two years. (Sec. 117) Directs that if, as a result of such monitoring, the Secretary finds that a plan has been constructively changed, then corrective measures shall be undertaken to restore plan compliance or to amend or revise the plan. (Sec. 118) Requires the Secretary of the Interior to establish a Public Lands Monitoring Fund and the Secretary of Agriculture to establish a Forest Lands Monitoring Fund. Part F: Planning-Related Assessments - Authorizes each Secretary to prepare or participate in the preparation of assessments which may encompass all Federal and non-Federal lands within a region or area that is not a planning unit, with special rules for non-Federal lands not subject to the jurisdiction of a federally recognized Indian tribe. Requires congressional and public notification of such assessments. (Sec. 120) Prohibits such assessments from containing any decisions concerning resource management planning or management activities on the Federal lands. Requires such assessments to be reviewed to determine whether a plan should be amended or revised to include such lands. (Sec. 120) Requires biannual reports from the Secretary to the appropriate congressional committees on such assessments and their results. Requires a review and report on such assessments by the General Accounting Office. Part G: Challenges to Planning - Requires each Secretary to promulgate regulations to govern administrative appeals of decisions to approve plans and plan revisions and to approve or disapprove Federal land management activities. Replaces certain Forest Service regulations promulgated pursuant to provisions related to decisionmaking and appeals reform with those required by this Act. (Sec. 123) Sets forth provisions regarding judicial review of challenges to planning, citizen suits, and filing deadlines. Title II: Coordination and Compliance with Other Environmental Laws - Directs the Secretary concerned to prepare an environmental impact statement (EIS) pursuant to NEPA in developing a plan or plan revision. Requires environmental assessments (or an EIS if the nature or scope of activity is substantially different from, or greater than, consequences considered in the plan EIS) with respect to planning management activities on Federal lands. (Sec. 203) Directs the Bureau of Land Management (BLM) or the Forest Service, as appropriate, to ensure that plan or management activities are not likely to jeopardize the existence of any threatened or endangered species or result in the destruction or adverse modification of critical habitat. Sets forth procedures for certifying such agencies to perform certain consultation and biological assessment actions currently assigned to the Secretaries of the Interior or Commerce. (Sec. 204) Deems management activities on Federal lands which constitute a nonpoint source of water pollution certified by the State in which the Federal lands are located to meet best management practices to be in compliance with area-wide waste treatment management plans and State nonpoint source management programs under the Clean Water Act. (Sec. 205) Deems a prescribed use of fire on Federal lands which, pursuant to a finding by a Forest Service supervisor or BLM district manager, would reduce the risk of greater emissions from a wildfire and will be conducted in a manner to minimize air quality impacts, to be in compliance with State implementation plans for air quality standards and any other Environmental Protection Agency requirements imposed under the Clean Air Act. Title III: Development of a Global Renewable Resources Assessment - Directs the National Council on Renewable Resources Policy (established by this Act) to prepare a Global Renewable Resources Assessment, to be submitted to specified congressional committees every five years. (Sec. 303) Establishes the Council. (Sec. 304) Repeals provisions of the Forest and Rangeland Renewable Resources Planning Act relating to a Renewable Resource Assessment and presidential budget requests for Forest Service activities. Title IV: Administration - Part A: In General - Sets forth provisions regarding the presidential appointment and confirmation of the Chief of the Forest Service. (Sec. 402) Authorizes interagency land transfers and interchanges of jurisdiction between the Secretaries to facilitate land management or achieve other public purposes, subject to specified conditions. (Sec. 403) Authorizes the Secretaries to permit the use of Federal land and facilities for motion picture, television, soundtrack, or advertisement production or any similar commercial project, unless such use is not appropriate or will impair the value or resources of such land or facility. Requires assessment of a use fee which shall include a reimbursement fee (all Federal application and cleanup costs) and a special use fee. Requires 80 percent of the special use fee to be available to the supervisors of units of Federal land where the fee was collected. Allows the special use fee to be waived if the activity provides clear educational or interpretive benefits for the public. Provides civil penalties for nonpayment of fees. (Sec. 404) Directs the Secretary of Agriculture to implement a public-private venture demonstration program of not more than 15 projects to evaluate the feasibility of using non-Federal funds to construct, rehabilitate, maintain, and operate federally owned visitor facilities on Forest Service lands and to conduct the requisite environmental analysis associated with those activities. Allows such projects to be depreciated over a term not to exceed 30 years. Allows such Secretary to sell existing facilities on such lands to a concessionaire if such sale is in the best interests of the Government and such concessionaire agrees that facility use will be consistent with applicable plans and Federal and State laws. Directs such Secretary to charge and collect concession fees. Requires a report to specified congressional committees evaluating the programs established and providing recommendations for permanent authority to conduct such programs. (Sec. 405) Directs each Secretary to charge and collect a fee for linear rights-of-way (power and communications lines, oil and gas pipelines) on Federal lands under that Secretary's jurisdiction. (Sec. 407) Requires the General Accounting Office to conduct, and report to specified congressional committees on, a study of the feasibility and likely effects of prohibiting appropriations to the Forest Service and the BLM, except for activities conducted on or related to non-Federal lands, and permitting such agencies to retain for their use, without fiscal year limitation, all revenues from Federal lands minus funds necessary to make payments to State and local governments. (Sec. 408) Amends the Federal Land Policy and Management Act of 1976 to bar the imposition of liability without fault for fire suppression costs with respect to a right-of-way granted or renewed to or for a nonprofit entity. Part B: Non-Federal Lands - Sets forth deadlines and processing requirements for applications for access through Federal lands to non-Federal lands pursuant to the Alaska National Interest Lands Conservation Act. (Sec. 410) Amends the Federal Land Policy and Management Act of 1976 to set forth certain procedural deadlines and requirements related to the exchange of Federal lands for non-Federal lands. Increases the maximum combined value of Federal lands that may be exchanged in exchanges of lands of approximately equal value. Part C: The Forest Resource - Directs the Secretary of Agriculture to establish a pilot program to charge and collect fees to cover the direct costs to the Department of Agriculture of timber sale preparation and harvest administration on Forest Service lands. Provides exceptions. Terminates such authority eight years after the enactment of this Act. (Sec. 412) Authorizes the Secretaries to require, as a condition of any specific salvage sale of forest products from Federal lands or any sale of forest products constituting a forest health enhancement project, that the purchaser undertake a forest management activity which addresses effects of the sale or past sales or involves vegetation management within the sale or affected area. Sets forth financing provisions and authorizes the use of appropriated funds for such activities, subject to certain conditions. Requires the Secretary, prior to the advertisement of such sales, to determine the amount of forest health credits to be allocated to each activity to be performed by the purchaser. Permits the transfer of unused credits from one sale to another sale held by the same purchaser if the other sale applies to Federal lands under the jurisdiction of the same Secretary and is located in the same State as the original sale. Terminates the authority to offer such sales five years after this Act's enactment date but continues contracts in effect on such date. (Sec. 413) Requires the Secretary of the Interior to maintain a special fund to be derived from the Federal share of monies received from the salvage sales of forest products from BLM lands and to be available for planning, preparing, and administering such sales, subsequent site preparation and reforestation, and forest health enhancement projects. Credits the Federal share of all monies received from such sales and other specified activities on lands within the National Forest System to the Forest Service Permanent Appropriations. Lists purposes for which such funds shall be expended. Considers monies received from salvage sales and other activities funded by this section to be money received for purposes of computing and distributing payments to State and local governments under other laws concerning the distribution of revenues derived from forest resources from affected lands. (Sec. 414) Requires the Secretaries, to the extent feasible and subject to specified conditions, to use private contractors to prepare sales of forest products. (Sec. 415) Directs the Secretary of Agriculture to charge and collect not less than the fair market value for special forest products harvested on Forest System lands. Authorizes a fee waiver. Provides authorized fee uses. Title V: Miscellaneous - Authorizes appropriations to carry out this Act. (Sec. 504) Sets forth certain laws that will prevail in case of inconsistencies with this Act.
United States · United States Congress · 1 July 1999
Main Street Business Incentive Act of 1999 - Amends the Internal Revenue Code (IRC) to accelerate, from taxable years beginning in 2003 to taxable years beginning after December 31, 1998, the $25,000 maximum dollar limitation applicable to the expensing of certain depreciable assets under section 179 of the IRC. Expands the definition of section 179 property (while maintaining the exclusion for air conditioning and heating units) to include any tangible property used in a trade or business.
United States · United States Congress · 1 July 1999
Amends the Internal Revenue Code to repeal the estate tax, gift tax, and the tax on generation-skipping transfers.
United States · United States Congress · 1 July 1999
Single Point Tax Filing Act of 1999 - Amends the Internal Revenue Code to revise a provision providing for the disclosure of tax return information for purposes of a demonstration project. Permits, under the revised provision, the disclosure of taxpayer identity information and signatures to any agency, body, or commission of any State for the purpose of carrying out a combined Federal and State employment tax reporting program.
United States · United States Congress · 1 July 1999
Amends the Internal Revenue Code to prohibit any amount allowed as either a child tax credit or an earned income credit from being treated as income for purposes of determining eligibility for federally-funded assistance programs.
United States · United States Congress · 1 July 1999
TABLE OF CONTENTS: Title I: Authorizations of Appropriations Title II: Department of State Authorities and Activities Title III: Organization of the Department of State; Personnel of the Department of State; Foreign Service Title IV: United States Informational, Educational, and Cultural Programs Title V: International Broadcasting Title VI: International Organizations and Commissions Title VII: General Provisions American Embassy Security Act of 1999 - Title I: Authorizations of Appropriations - Chapter 1: Department of State - Authorizes appropriations for the Department of State for FY 2000 for: (1) the administration of foreign affairs; (2) contributions to international organizations and international peacekeeping activities; (3) international commissions; (4) migration and refugee assistance (including for the Kosovar refugees along the Albania and Macedonia border under the Front Line States Initiative); (5) public diplomacy programs; (6) certain voluntary contributions to international organizations; and (7) the Asia Foundation. Withholds a certain amount of funds from the United Nations Development Program that will be spent in Burma during each fiscal year unless the President certifies to the appropriate congressional committees that the Program's activities in Burma: (1) are focused on eliminating human suffering and addressing the needs of the poor; (2) are undertaken only through international or private voluntary organizations that are independent of the State Peace and Development Council (SPDC) (formerly known as the State Law and Order Restoration Council (SLORC)); (3) provide no financial, political, or military benefit to the SPDC; and (4) are carried out only after consultation with the leadership of the National League for Democracy and the national Coalition Government of the Union of Burma. Limits the U.S. voluntary contributions to international organizations for the United Nations Population Fund (UNFPA). Makes such funds available only if: (1) UNFPA maintains funds available to it in a separate account; (2) it does not commingle such funds; and (3) it does not fund abortions. Prohibits the use of funds for UNFPA for a country program in China. Withholds the funds from UNFPA that would be spent on a country program in China during each fiscal year unless the Secretary of State (Secretary) certifies to the appropriate congressional committees that the UNFPA country program in China: (1) focuses on improving the delivery of voluntary family planning information and services; (2) is designed in conformity with the human rights principles affirmed at the International Conference on Population and Development; (3) is implemented only in Chinese counties where all quotas and targets for recruitment of program participants have been abolished and the use of coercive measures has been eliminated; (4) is subject to regular independent monitoring to ensure compliance with the principles of informed consent and voluntary participation; and (5) suspends operations in project counties found to be in violation of program guidelines. Chapter 2: Broadcasting Board of Governors - Authorizes appropriations for FY 2000 for the Broadcasting Board of Governors to carry out certain international broadcasting activities. Title II: Department of State Authorities and Activities - Chapter 1: Authorities and Activities - Authorizes the Director of the Federal Bureau of Investigation, subject to the availability of appropriations, to lease commercial aircraft to transport equipment and personnel in the event of a terrorist attack abroad, provided there have been reasonable efforts to obtain appropriate Department of Defense (DOD) aircraft and such aircraft are unavailable. (Sec. 202) Directs the Secretary to report to the appropriate congressional committees on the extent of international drug trafficking from, through, or over Cuba. (Sec. 203) Amends the Foreign Affairs Reform and Restructuring Act of 1998 to extend through FY 2000 the requirement that the Secretary report to the appropriate congressional committees on the compliance by the parties with the Hague Convention on the Civil Aspects of International Child Abduction. Requires the report to include: (1) a list of countries in which there are unresolved applications for the return of children of U.S. citizens who are being wrongfully retained in violation of U.S. court orders, or which have failed to comply with their obligations under the Convention with respect to applications for the return of such children, access to them, or both; and (2) a list of countries party to the Convention in which, due to the absence of a effective method for enforcement of civil court orders, the absence of comity, or other factors, there is a substantial possibility that an order of return or access under a Hague Convention proceeding, or a U.S. custody, access, or visitation order, will not be promptly enforced. (Sec. 204) Amends specified Federal laws to repeal requirements for certain reports. (Sec. 205) Amends the Foreign Affairs Reform and Restructuring Act of 1998 (as enacted by division G of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999) to make permanent certain reporting requirements, including reports on: (1) claims by U.S. firms against the Government of Saudi Arabia; (2) certain determinations under title IV of the Libertad Act; and (3) relations with Vietnam. Extends through January 1, 2002, the requirement that the President report to specified congressional committees on cooperative projects with Russia in the area of ballistic missile defense, including in the area of early warning. (Sec. 206) Directs the Secretary to attempt, through negotiations with all Wassenaar Arrangement countries, to achieve the foreign policy goal of an international arms sales code of conduct that restricts or prohibits arms transfers to countries that: (1) do not respect democratic processes and the rule of law; (2) do not adhere to internationally recognized norms on human rights; (3) are engaged in acts of armed aggression; or (4) do not participate in the United Nations Register of Conventional Arms. Directs the Secretary to report on the progress of such negotiations, and the extent to which each country meets the requirements of this section, to the appropriate congressional committees. (Sec. 207) Establishes within the Department of State the Human Rights and Democracy Fellowship Program. Provides for the employment of between six and 12 fellows in the Bureau of Democracy, Human Rights, and Labor who have expertise in human rights policy, human rights law, or related subjects and who are not permanent employees of the U.S. Government. Authorizes appropriations. (Sec. 208) Authorizes interest accrued on certain joint funds under agreements for cooperation in environmental, scientific, cultural and related areas to be used by the Department of State without return to the Treasury and without further appropriation by Congress. (Sec. 209) Directs the Secretary to report to Congress on international extradition. (Sec. 210) Directs the Secretary to establish a regulatory regime of expedited approval for the licensing for export of satellites, satellite technologies, components, and systems to North Atlantic Treaty Organization (NATO) allies, major non-NATO allies, and other friendly countries. Earmarks specified funds for the Office of Defense Trade Controls. Chapter 2: Consular and Related Activities - Amends the State Department Basic Authorities Act of 1956 to revise provisions concerning the State Department and the death of U.S. citizens abroad. Sets forth provisions regarding: (1) notification of next of kin by consular officers; (2) the appointment of such officers as administrators of the estate; and (3) losses in connection with the conservation of the estate. (Sec. 253) Amends the Foreign Relations Authorization Act, Fiscal Years 1994 and 1995 with respect to fees charged for processing machine readable nonimmigrant visas and machine readable combined border crossing identification cards and nonimmigrant visas. Makes any fee collections that exceed certain amounts for FY 2000 through 2002 available to any State Department appropriation to recover the costs of providing consular services only if Congress is notified in accordance with specified reprogramming notification procedures. Repeals: (1) provisions making inapplicable certain requirements concerning accounting for consular fees to fees collected under this section; and (2) the prohibition against the charging of fees to citizens of countries signatory to the North American Free Trade Agreement (NAFTA). (Sec. 254) Declares it should be State Department policy to process immigrant visa applications of immediate relatives of U.S. citizens and nonimmigrant k-1 visa applications of fiances of U.S. citizens within 30 days (60 days for other than immediate relative) of the receipt of all necessary documents from the applicant and the Immigration and Naturalization Service (INS). Directs the Secretary to report annually to the appropriate congressional committees on the extent to which the State Department is meeting such policy standards. Directs the Secretary to establish a joint task force with the goal of reducing the overall processing time for visa applications. (Sec. 255) Repeals a provision concerning the return of passport fees upon refusal to vise'. (Sec. 256) Authorizes the Secretary to charge a fee for services provided by the State Department to an individual for assistance in the preparation and filing of an affidavit of support to ensure that it is properly completed before a consular officer considers it and an immigrant visa application. Chapter 3: Refugees - Bars the use of funds (including migration and refugee assistance) for the involuntary return of a person to a country in which the person has a well-founded fear of persecution on account of race, religion, nationality, membership in a particular social group, or political opinion. (Sec. 272) Requires a certain human rights report in connection with the provision of security assistance to a foreign country to include the extent to which such country has extended protection to refugees (including the provision of first asylum and resettlement). (Sec. 273) Amends the International Religious Freedom Act of 1998 to include State Department employees together with Immigration and Naturalization Service personnel within guidelines that address potential biases by such personnel who are hired abroad and involved with duties which could constitute a barrier to a refugee claim if they carry a bias against the claimant on the grounds of religion, race, nationality, membership in a particular social group, or political opinion. Directs the Secretary to issue guidelines to ensure that persons with potential biases against a refugee applicant (including persons employed by, or otherwise subject to influence by, governments known to be involved in such persecution) shall not be used in processing determinations of refugee status, including interpretation of conversations or examination of documents presented by such applicants. (Sec. 274) Bars the use of funds to support a larger number of personnel assigned to U.S. diplomatic or consular posts in Vietnam than the number assigned to such posts on March 22, 1999, unless the Secretary certifies to the appropriate congressional committees that certain conditions with respect to Vietnamese refugees have been met. Title III: Organization of the Department of State; Personnel of the Department of State; Foreign Service - Chapter 1: Organization of the Department of State - Amends the State Department Basic Authorities Act of 1956 to establish within the Department of State the Bureau for International Information Programs and the Bureau for Educational and Cultural Exchange Programs. (Sec. 302) Amends specified Federal laws to remove the Inspector General of the Foreign Service from their provisions. Chapter 2: Personnel of the Department of State - Provides for the award of the Foreign Service Star to an individual whose death occurs while overseas while a member of the Foreign Service or a civilian employee of the U.S. Government. (Sec. 322) Amends the Foreign Service Act of 1980 to eliminate provisions allowing leaves of absence with pay in accordance with prevailing law and employment practices in the locality of employment for non-family members of foreign national employees of the Foreign Service and U.S. citizens hired abroad for employment in positions customarily filled by Foreign Service employees. (Sec. 323) Requires a Foreign Service employee who regularly commutes from his or her place of residence in the United States to an official duty station in Canada or Mexico to receive a border equalization adjustment (locality pay adjustment). (Sec. 324) Declares that nothing shall prevent a Foreign Service grievant from placing a rebuttal to accompany a record of disciplinary action in such grievant's personnel records nor prevent the Department of State from including a response to such rebuttal, including documenting those cases in which the Foreign Service Labor Relations Board has reviewed and upheld the discipline. (Sec. 325) Directs the Secretary to report to the appropriate congressional committees concerning the extent to which administrative and technical personnel posted to U.S. missions abroad who do not have diplomatic status suffer financial disadvantages from their lack of such status, including proposals to alleviate such disadvantages. (Sec. 326) Authorizes the Secretary to extend hiring authority to the heads of Federal agencies or other Government entities to appoint individuals abroad (including family members of the Foreign Service or of other Government employees) to positions to which career Foreign Service employees are not customarily assigned. (Sec. 327) Amends Federal law to authorize up to three months advance pay to: (1) an employee (other than an employee appointed by the Secretary and employed as a family member of a Government employee) who is a U.S. citizen, stationed outside the United States, and requires (or has a family member who requires) medical treatment outside the United States; and (2) a foreign national employee or nonfamily member U.S. citizen who is located, and must undergo medical treatment, outside of the country of employment. (Sec. 328) Authorizes the spouse and dependents of Foreign Service employees who have died at post in a foreign country to receive a transfer allowance (extraordinary, necessary, and reasonable subsistence and other relocation expenses) for their return to the United States. (Sec. 329) Amends Federal law to provide for an education allowance to an employee at a post in a foreign area not to exceed the cost of obtaining kindergarten, elementary and secondary educational services, plus room and board, where adequate schools are not available at the post of the employee, and periodic transportation between that post and the school chosen by the employee, not to exceed the total cost to the Government of the dependent attending an adequate school in the nearest locality where an adequate school is available. (Currently, an employee can receive an allowance only for a school at the nearest locality). (Sec. 330) Changes from annual to quadrennial the Secretary's report to the Speaker of the House and to a specified congressional committee on, among other things, a Foreign Service workforce plan for the subsequent five years, including projected personnel needs, by grade and by skill. (Sec. 331) Directs the Secretary to examine the current benefit structure for survivors of Government employees who are killed while serving at U.S. diplomatic facilities abroad as a result of terrorism. Title IV: United States Informational, Educational, and Cultural Programs - Amends the Human Rights, Refugee, and Other Foreign Relations Provisions Act of 1996 to designate educational and cultural exchange programs between the United States and Tibet as the Ngawang Choephel Exchange Programs. (Sec. 401) Extends through FY 2000 scholarships for Tibetan and Burmese students and professionals who live outside Tibet and Burma, respectively. (Sec. 402) Directs the Secretary (currently, the Director of the United States Information Agency (USIA)), in carry out programs of educational and cultural exchange in countries whose people do not fully enjoy freedom and democracy (including but not limited to China, Vietnam, Cambodia, Tibet, and Burma), to: (1) include, as a substantial proportion of the participants in such programs, nationals of such countries who have demonstrated a commitment to freedom and democracy; (2) consult with human rights and democracy advocates from such countries on the selection of participants and grantees for such programs; and (3) select grantees for such programs only after a competitive process and specified other conditions are met. (Sec. 403) Amends the United States Information and Educational Exchange Act of 1948 to prohibit the Secretary (currently, the United States Information Agency (USIA)) from awarding any grant with respect to educational and cultural exchange programs until 45 days (currently, 15 days) after notice is provided to specified congressional committees of the intent to award such grant. (Sec. 404) Directs the Secretary, in coordination with other appropriate executive branch officials, to take all appropriate steps to prevent foreign espionage agents from participating in educational and cultural exchange programs under such Act. Directs the Secretary to take all appropriate steps to ensure that no individual, who is employed by an office or department involved with the research, development, or production of missiles or weapons of mass destruction, from a country identified as a country involved in the proliferation of missiles or weapons of mass destruction, is a participant in any such programs. (Sec. 405) Amends the Foreign Relations Authorization Act, Fiscal Years 1992 and 1993 to: (1) rename the North-South Center Act of 1991 as the Dante B. Fascell North-South Center Act of 1991; and (2) redesignate the North-South Center as the Dante B. Fascell North-South Center. (Sec. 406) Repeals a specified section of the Foreign Affairs Reform and Restructuring Act of 1998 calling for the abolition of the United States Advisory Commission on Public Diplomacy (effectively continuing the Commission). (Sec. 407) Prohibits the State Department (currently, the USIA) from expending any funds for a U.S. Government funded pavilion or other major exhibit at any international exposition or world's fair registered by the Bureau of International Expositions in excess of amounts expressly authorized and appropriated, with specified exceptions. (Sec. 408) Directs the Secretary to take all appropriate steps to ensure that members of the Royal Ulster Constabulary (RUC) are not participants in any educational or cultural exchange program or training through the National Academy program at Quantico, Virginia, under the auspices of the State Department or the Federal Bureau of Investigation, unless the President certifies: (1) that complete and independent investigations of the murders of defense attorneys Rosemary Nelson and Patrick Finucane have been initiated by the Government of the United Kingdom; and (2) that such government has taken appropriate steps to protect defense attorneys against RUC harassment in Northern Ireland. Title V: International Broadcasting - Amends the United States International Broadcasting Act of 1994 to make permanent the authorization of funding for Radio Free Asia. Repeals Radio Free Asia funding limits. (Sec. 502) Repeals policy statements urging the privatization of Radio Free Europe-Radio Liberty, Incorporated (RFE-RL). Raises the limit on grant amounts to RFE-RL, Incorporated. (Sec. 503) Grants immunity from civil liability to members of the Broadcasting Board of Governors when acting in their capacities as members of the board of directors of RFE-RL, Incorporated and Radio Free Asia. Title VI: International Organizations and Commissions - Provides for the appointment of members as part of the American delegation to a conference or assembly of the Bureau of the Interparliamentary Union, the Conference on Security and Cooperation in Europe (CSCE), the Mexico-United States Interparliamentary Group, the North Atlantic Assembly, or any similar interparliamentary group whenever either house of Congress does not appoint its allotment of members to the American delegation. Renames the United States-European Community Interparliamentary Group as the Transatlantic Legislative Dialogue. (Sec. 602) Authorizes the Commissioner of the U.S. Section of the International Boundary and Water Commission to provide technical tests, evaluations, information, surveys, or other similar services to State or local governments upon request on a reimbursable basis. (Sec. 603) Amends the American-Mexican Chamizal Convention Act of 1964 to authorize the Commissioner of the International Boundary and Water Commission to receive payments of money from public or private sources in the United States or Mexico for the purpose of sharing in the cost of operations and maintenance of the Bridge of the Americas which crosses the Rio Grande between El Paso, Texas, and Cd. Juarez, Chihuahua. (Sec. 604) Declares that Congress: (1) commends the State Department for the vote of the United States against United Nations General Assembly Resolution ES-10-6 affirming that the text of such resolution politicizes the Fourth Geneva Convention which was primarily humanitarian in nature; and (2) urges the State Department to continue its efforts against convening the conference. Title VII: General Provisions - Expresses the sense of Congress that the United States: (1) should increase its support to democracy and human rights activists in Cuba; and (2) should substantially increase funding for programs and activities designed to support such activists and others in Cuba who are committed to peaceful and democratic change there. (Sec. 702) Expresses the sense of Congress that: (1) in light of the extraordinary actions taken by the Republic of Cyprus, as well as the importance of a Cyprus settlement to American security interests, the United States should do all that is possible to bring about commensurate actions by Turkey; (2) the time has come for the United States to expect from Turkey actions on the Cyprus issue in the interest of peace, including steps in conformity with U.S. proposals concerning Cyprus and in compliance with UN Security Council Resolutions 1217 and 1218; and (3) such an effort would also be in the best interest of the Turkey people, as well as all others involved.
United States · United States Congress · 1 July 1999
Guam Omnibus Opportunities Act - Guam Land Return Act - Directs the Administrator of General Services, with specified exceptions, to notify the Government of Guam of any excess U.S. real property (including property within the Guam National Wildlife Refuge) in Guam and to transfer such property to the Government of Guam, provided it notifies the Administrator of its intention to acquire it (thus granting the Government of Guam the right-of-first refusal to such property). Guam Foreign Direct Investment Equity Act - Amends the Organic Act of Guam to declare that the Government of Guam's tax treatment of income made in Guam shall be at the same rate that would apply if Guam were a part of the United States for purposes of treaty obligations of the United States. Declares that betel nuts (also known as "areca nuts") shall not be considered to be adulterated for purposes of importation into the United States if such article is possessed by an individual for personal consumption. Amends the Housing Community Development Act of 1980 to revise the conditions for making assisted housing assistance available to a resident alien to declare that such alien may be a lawful resident in the United States and its territories and possessions (under the Compacts of Free Association between the Government of the United States and the Governments of the Marshall Islands, the Federated States of Micronesia, and Palau). Provides that any such alien within Guam and the Commonwealth of the Northern Mariana Islands shall not be entitled to a preference in receiving such assistance over any U.S. citizen or national resident therein. Amends the Compact of Free Association Act of 1985 to revise certain reporting requirements with respect to the impact of the Compact on U.S. areas to authorize the Governor of any of the U.S. territories or commonwealths or the State of Hawaii to report annually to the Secretary of the Interior (currently, the President must report to Congress) with respect to the financial and social impacts of the compacts of free association on the Governor's respective jurisdiction. Makes Guam eligible for Department of Justice block grants for State and local law enforcement assistance, including for violent crime reduction programs.
United States · United States Congress · 1 July 1999
TABLE OF CONTENTS: Title I: Abolishment of Department of Commerce Title II: Disposition of Programs, Functions, and Agencies of Department of Commerce Title III: Establishment of United States Trade Administration Subtitle A: General Provisions Subtitle B: United States Trade Administration Title IV: Statistical Consolidation Subtitle A: General Provisions Subtitle B: Establishment of the Federal Statistical Service Subtitle C: Transfers of Functions and Offices Subtitle D: Administrative Provisions Subtitle E: Miscellaneous Title V: Miscellaneous Provisions Department of Commerce Elimination Act - Title I: Abolishment of Department of Commerce - Abolishes the Department of Commerce (Department). Transfers all Department functions to the Director of the Office of Management and Budget (OMB) before the applicable date of abolishment, which is the earlier of: (1) the last day of the six-month period beginning on the date of enactment of this Act; or (2) September 30, 1999. (Sec. 103) Sets forth requirements for the resolution of all Department functions. Terminates all functions that are transferred to the Director that are not otherwise continued by this Act on the last day of the three-year period beginning on the date of enactment. (Sec. 104) Sets forth provisions concerning: (1) the OMB Director's responsibilities during the resolution and termination of functions; and (2) transfer of Department personnel. (Sec. 106) Provides for the submission of specified reports. (Sec. 107) Requires General Accounting Office (GAO) audits of: (1) persons performing functions or activities pursuant to this Act; and (2) persons providing certain goods or services to, or receiving financial assistance from, persons performing functions or activities pursuant to this Act. (Sec. 109) Sets forth provisions for privatizing transferred functions designated for privatization under Title II of this Act. (Sec. 110) Amends Federal law concerning Government organization and employees to require affected agencies to establish agencywide priority placement programs for Federal employees affected by a reduction in force attributable to this Act. (Sec. 111) Limits the total amount authorized to be appropriated as funding related to the performance of functions transferred to the Director or to OMB from the Department to not exceed: (1) for the first fiscal year that begins after the abolishment date, 75 percent of the total amount of funding appropriated to the Department for FY 1999; and (2) for the second fiscal year that begins after the abolishment date and for each fiscal year thereafter, 65 percent of the total amount appropriated to the Department for FY 1999. Title II: Disposition of Programs, Functions, and Agencies of Department of Commerce - Repeals the Public Works and Economic Development Act of 1965 and transfers all financial obligations owned by the Department under such Act to the Department of the Treasury. Requires an audit by the Comptroller General of all Department grants made under such Act in FY 1999. (Sec. 202) Terminates the Technology Administration and the Office of Technology Policy. Redesignates the National Institute of Standards and Technology as the National Bureau of Standards (NBS). Transfers: (1) the NBS to the National Oceanic Atmospheric Administration (NOAA) reestablished under this Act; (2) all functions relating to the Bureau that were functions of the Secretary of Commerce (Secretary) or the Under Secretary of Commerce for Technology to the NBS Director; and (3) all functions of the National Technical Information Service (NTIS) to the OMB Director for privatization. Provides for the reestablishment of NTIS as a wholly owned Government corporation if an arrangement for privatization of the functions of the NTIS has not been made. (Sec. 203) Transfers all functions of the Secretary relating to the Bureau of the Census and the Bureau of Economic Analysis to the Federal Statistical Service established under this Act. (Sec. 204) Terminates assistance to: (1) public telecommunications; (2) educational television programs; and (3) telecommunications demonstrations. Repeals establishment of the National Endowment for Children's Educational Television (thus abolishing it). Transfers: (1) National Telecommunications and Information Administration (NTIA) laboratories to the OMB Director for privatization; (2) NTIA functions concerning the research and analysis of the electromagnetic spectrum to the NBS Director; and (3) functions of the NTIA, and of the Secretary and the Assistant Secretary of Communications and Information with respect to NTIA to the Federal Communications Commission. Provides for the transfer of NTIA laboratories to the reestablished NOAA if an arrangement for privatization of the laboratories has not been made. Abolishes the NTIA. (Sec. 205) Terminates specified miscellaneous NOAA research programs. Transfers from the NOAA: (1) aeronautical mapping and charting functions to the Transportation Administrative Services Center at the Department of Transportation; (2) functions relating to mapping, charting, and geodesy authorized under a certain Act to the Army Corps of Engineers; (3) all functions and assets performed by the National Environmental Satellite, Data, and Information System to the reestablished NOAA; (4) all functions and assets (including global programs) performed by the NOAA that were authorized to be performed by the Office of Oceanic and Atmospheric Research to the reestablished NOAA; and (5) all functions and assets of the NOAA that are authorized to be performed by the National Weather Service to the reestablished NOAA. Prohibits: (1) funding for the NOAA Corps of commissioned officers after FY 1997; and (2) allowing individuals to serve as such commissioned officers after FY 1997. Provides for the establishment of a priority placement program by NOAA to assist commissioned officers who are separated from the active list because of the termination. Abolishes on September 30, 2002: (1) the Office of the NOAA Administration Corps of Operations or its successor; and (2) the Commissioned Personnel Center. Sets forth service contract provisions with respect to the NOAA Administration Fleet. Directs the Administrator of Oceans and Atmosphere to: (1) use excess capacity of University National Oceanographic Laboratory System vessels; and (2) enter into memoranda of agreement with the operators of such vessels. Transfers certain excess vessels to the National Defense Reserve Fleet. Transfers to the: (1) NOAA all functions authorized to be performed by the National Marine Fisheries Service; (2) reestablished NOAA all functions performed by the National Ocean Service, including the Coastal Ocean Program; and (3) Administrator of the Environmental Protection Agency coastal nonpoint pollution functions that are vested in the Secretary under the Budget Reconciliation Act of 1990. (Sec. 206) Reestablishes as an independent agency in the executive branch the NOAA. Provides for administration of NOAA, and all functions and offices transferred to the new NOAA, under the supervision and direction of an Administrator of Oceans and Atmosphere. Transfers to the new NOAA: (1) the functions and offices of NOAA; (2) the NBS along with its functions and offices; and (3) the Office of Space Commerce, along with its functions and offices. Terminates NOAA and certain other agency offices affected by the transfer. (Sec. 207) Terminates: (1) the Minority Business Development Administration; (2) NTIA programs and activities mentioned in section 204 of this Act; (2) the Advanced Technology Program; (3) the Manufacturing Extension Programs; (4) the NIST METRIC Program; and (5) the Economics and Statistics Administration. Title III: Establishment of United States Trade Administration - Subtitle A: General Provisions - Sets forth definitions. Subtitle B: United States Trade Administration - Chapter 1: Establishment - Reestablishes the Trade Administration in the executive branch as an independent establishment to be headed by the Trade Representative who shall retain ambassador rank and represent the United States in all trade negotiations conducted by the Trade Administration. Directs the Trade Representative to serve as the principal adviser to the President on international trade policy, along with certain additional trade related functions, including those under Chapter 3. Chapter 2: Officers - Sets forth provisions related to Trade Administration management positions and related functions, among other things establishing three Deputy U.S. Trade Representatives: (1) the Deputy U.S. Trade Representative for Negotiations (with ambassador rank); (2) the Deputy U.S. Trade Representative to the World Trade Organization (with ambassador rank); and (3) the U.S. Trade Representative for Administration (acts for and exercises the functions of the Trade Representative during the absence, disability, or vacancy of the Trade Representative and exercises all transferred or established Trade Administration functions, except those functions exercised by certain Trade Administration officials). (Sec. 322) Establishes four Assistant Administrators to exercise certain transferred Department functions under the direction of the Deputy Trade Representative for Administration: (1) the Assistant Administrator for Export Administration; (2) the Assistant Administrator for Import Administration; (3) the Assistant Administrator for Trade and Policy Analysis; and (4) the Assistant Administrator for Export Promotion (with ambassador rank). Creates the position of chief financial officer to perform all functions prescribed by the Deputy Trade Representative for Administration under the direction of such Deputy. Chapter 3: Transfers to the Trade Administration - Abolishes the Office of the United States Trade Representative. Transfers to the Trade Administration Federal trade functions, including those of the Department, the Trade and Development Agency, the Export-Import Bank, and the Overseas Private Investment Corporation. Amends the Omnibus Trade and Competitiveness Act of 1988 to reestablish the U.S. and Foreign Commercial Service within the Trade Administration (currently, such Service is in the International Trade Administration of the Department) and to revise certain functions of the Trade and Development Program with respect to the U.S. and Foreign Commercial Service. (Sec. 336) Directs the President to: (1) transmit to the Congress a comprehensive plan to consolidate Federal nonagricultural export promotion and financing activities; and (2) transfer those functions to the Trade Administration. (Sec. 337) Transfers: (1) functions of the Committee for the Implementation of Textile Agreements (CITA) to the Trade Administration; and (2) other functions of CITA related to the assessment of the impact of textile imports on domestic industry to the International Trade Commission. Abolishes CITA. Chapter 4: Administrative Provisions - Sets out Trade Representative related administrative provisions pertaining to personnel and other miscellaneous administrative matters, including those relating to a working capital fund for administrative expenses. Chapter 5: Related Agencies - Amends the Trade Expansion Act of 1962, the National Security Act of 1947, and the Bretton Woods Agreement Act to make miscellaneous and conforming changes to complete the consolidation and streamlining process described above. Chapter 6: Conforming Amendments - Makes miscellaneous technical and conforming amendments to various specified provisions of Federal law, including those relating to executive schedule positions. Chapter 7: Miscellaneous - Limits the total amount appropriated in the performance of all functions vested in the Trade Representative and the Trade Administration to not exceed: (1) for the first fiscal year that begins after the effective date, 75 percent of the total amount appropriated in FY 1999; and (2) for the second fiscal year and each fiscal year thereafter, 65 percent of the total amount appropriated in FY 1999. Title IV: Statistical Consolidation - Subtitle A: General Provisions - Expresses the sense of the Congress with respect to: (1) a more centralized statistical system and the role of the Chief Statistician of OMB; (2) confidentiality; and (3) decennial censuses of population. Subtitle B: Establishment of the Federal Statistical Service - Establishes the Federal Statistical Service as an independent establishment in the executive branch. Sets forth provisions for principal officers, including: (1) an Administrator; (2) a Deputy Administrator; (3) a Director of the Census; (4) a Director of the Bureau of Economic Analysis; and (5) a Director of the Bureau of Labor Statistics. (Sec. 413) Establishes a Federal Council on Statistical Policy to advise the Service, nominate the Administrator, serve as an advisory body to the Chief Statistician on certain confidentiality issues, and establish a unified statistical policy for the Federal Government. Mandates studies by the Council on: (1) whether the functions of the Bureau of the Census relating to decennial censuses of population could be delineated from the other functions of the Bureau; and (2) making the Bureau's field offices part of the field offices of the Bureau of Labor Statistics. Subtitle C: Transfers of Functions and Offices - Transfers to the Service the Bureau of Labor Statistics of the Department of Labor, along with all of its functions and offices. Subtitle D: Administrative Provisions - Sets forth provisions related to the administrative functions of the Administrator. Subtitle E: Miscellaneous - Sets forth miscellaneous provisions with respect to functions or offices of the Service and makes conforming amendments relating to certain officials of the Service. Title V: Miscellaneous Provisions - Sets forth provisions pertaining to officers and employees to whom a function is transferred by this Act.
United States · United States Congress · 1 July 1999
Top Ten Terrible Tax Act of 1999 - Amends the Internal Revenue Code to: (1) to provide for the phaseout and repeal of the estate and gift taxes over a ten year period; (2) repeal the communications services excise tax; (3) make the standard deduction for joint filers twice that of single filers and the tax rate on a single filer's return one-half the rate of a jointly filed return; (4) to provide for the phaseout and repeal of the capital gains taxes over a ten year period; (5) repeal the excise tax on vaccines; (6) repeal the excise tax on sport fishing equipment and revise the excise tax on bows and arrows; (7) repeal the 1993 income tax increase on social security benefits; (8) in general, exclude dividends and interest from gross income; and (9) repeal the 1993 increases in motor fuel taxes. Amends the Communications Act of 1934 to repeal the universal service charge.
United States · United States Congress · 1 July 1999
Amends the Clean Air Act to remove a limitation on the amount of funds authorized to be allocated to any one State for air pollution control programs under provisions regarding grants for air pollution planning and control.
United States · United States Congress · 1 July 1999
Help for America's Uninsured Act of 1999 - Amends the Internal Revenue Code to permit an individual to designate a portion of any tax overpayment to be paid into the Health Coverage for the Uninsured Trust Fund. Establishes such Trust Fund. Permits expenditures from such fund only to carry out a program which provides health coverage for catastrophic illnesses and injuries of individuals who otherwise have no health coverage.
United States · United States Congress · 1 July 1999
Oceans Act of 1999 - Directs the President: (1) to develop and maintain a coordinated, comprehensive, and long-range national policy, consistent with U.S. international obligations, on ocean and coastal activities; (2) with regard to Federal agencies and departments, to review ocean and coastal activities, plan and implement an integrated and cost-effective program of ocean and coastal activities, designate responsibility for funding and conducting ocean and coastal activities, and ensure cooperation and resolve differences arising from laws and regulations applicable to ocean and coastal activities; and (3) transmit to Congress biennially a report that includes a detailed listing of all existing Federal programs relating to ocean and coastal activities, including a description of each program, the current funding for the program, and a projection of the funding level for the program for the following five fiscal years. Requires each agency or department involved in ocean and coastal activities to include with its annual request for appropriations a report identifying significant elements of the proposed agency or department budget relating to ocean and coastal activities. (Sec. 4) Directs the President to establish the National Ocean Council to assist the Commission on Ocean Policy in completing its report, to serve as the forum for developing an implementation plan for a national ocean and coastal policy and program, and to improve coordination and cooperation among Federal agencies on ocean and coastal activities. Terminates the Council one year after the Commission submits its final report. (Sec. 5) Establishes the Commission on Ocean Policy which shall report to the President and the Congress on U.S. ocean policy, including: (1) recommendations for the responsible use and stewardship of ocean and coastal resources; and (2) comments from the Governor of any coastal State to which such recommendations apply. Requires the Commission, before submitting its final report, to: (1) publish a notice in the Federal Register that a draft report is available for public review; and (2) provide a copy of the draft report to the Governor of each coastal State and to specified congressional committees. Authorizes appropriations.
United States · United States Congress · 1 July 1999
Law Enforcement Official Protection and Officer John C. Knight Memorial Act of 1999 - Amends the Brady Handgun Violence Prevention Act (Brady Act) to include within the definition of "armor piercing ammunition" a projectile which the Secretary of the Treasury: (1) has determined is substantially similar in design and manufacture to any ammunition designated for use as armor piercing, armor piercing incendiary, or armor piercing tracing by any military or law enforcement authority of the United States; or (2) finds is capable of penetrating the Executive Protection Exemplar (defined as the minimum level of protective material that the Secretary determines is essential to the effective protection of law enforcement personnel and their public safety mission). Directs the Secretary to promulgate standards for the uniform testing of projectiles against the Executive Protection Exemplar which shall take into account the effective range of firearms from which the projectile may be fired and the nature of the propellants available for use. (Sec. 4) Amends the Internal Revenue Code to define "firearm," for purposes of provisions regarding excise taxes, to include: (1) any laser sight suitable for use as a sight for any firearm; and (2) any firearm on which a laser sight is permanently mounted. (Sec. 5) Amends the Brady Act to include within the definition of "armor piercing ammunition" a projectile that may be used in a handgun that the Secretary determines to be capable of penetrating body armor. Directs the Secretary to promulgate standards for the uniform testing of projectiles against the Body Armor Exemplar (defined as body armor that the Secretary determines meets minimum standards for protection of law enforcement officers), based on standards developed in cooperation with the Attorney General, taking into account variations in performance that are related to the length of the barrel of the handgun from which the projectile is fired and the amount and kind of powder used to propel the projectile.
United States · United States Congress · 1 July 1999
Small Business Franchise Property Recovery Act of 1999 - Amends the Internal Revenue Code to establish certain franchise operations as 15-year property under the accelerated cost recovery system.
United States · United States Congress · 1 July 1999
Amends the Internal Revenue Code to permit the consolidation of life insurance companies with other companies.
United States · United States Congress · 1 July 1999
Amends provisions of the Internal Revenue Code concerning fuels not used for taxable purposes to repeal provisions which reduce the tax refund for intercity, local, and school buses. Repeals the higher diesel fuels tax on such buses.
United States · United States Congress · 1 July 1999
Amends the Internal Revenue Code to classify petroleum storage facilities as five-year property for depreciation purposes.
United States · United States Congress · 1 July 1999
Caregivers Assistance Act of 1999 - Amends the Internal Revenue Code to establish a limited tax credit in the case of a taxpayer who is an eligible caregiver equal to $1,000 times the number of individuals needing long-term care (generally, specified individuals with long-term care needs with respect to whom the caregiver is allowed a deduction) who are being cared for by the taxpayer.
United States · United States Congress · 1 July 1999
Amends the Internal Revenue Code to exclude from gross income as contributions to capital certain amounts received by electric energy, gas, steam, or water utilities. (Currently, the exclusion applies to water and sewage disposal utilities.)
United States · United States Congress · 1 July 1999
Better America Bonds Act of 1999 - Amends the Internal Revenue Code to allow a limited income tax credit to a holder of a Better America Bond. Requires the proceeds of such bonds to be used for specified purposes, including: (1) the acquisition of land for use as open space, wetlands, public parks, or greenways, and the provision of visitor facilities for land so used; (2) the remediation of land so acquired to enhance water quality; and (3) the environmental assessment and remediation of real property owned by a State or local government.
United States · United States Congress · 1 July 1999
Investment Competitiveness Act of 1999 - Amends the Internal Revenue Code to exempt interest-related dividends and short-term capital gain dividends received from a regulated investment company from the 30 percent tax on the income of nonresident aliens and foreign corporations not connected with a U.S. business, subject to exception. Revises provisions concerning: (1) the estate tax treatment of stock in certain regulated investment companies owned by a nonresident; and (2) the distribution of U.S. property by a qualified investment entity (currently, a real estate investment trust).
United States · United States Congress · 1 July 1999
Truth-in-Budgeting Act of 1999 - Requires the President's budget, the budget report of the Congressional Budget Office (CBO) required under the Congressional Budget Act, and the concurrent budget resolution to include, effective for FY 2001: (1) the receipts and disbursements totals of the on-budget trust funds, including the projected levels for at least the next five fiscal years; and (2) the deficit or surplus excluding such trust funds, including the projected levels for at least the next five fiscal years. Requires the President's budget and the CBO budget report to include an itemization of the on-budget trust funds for the budget year, including receipts, outlays, and balances.
United States · United States Congress · 1 July 1999
Amends the Internal Revenue Code, with respect to the financing of the construction of public schools, to revise provisions concerning advance refundings and the arbitrage rebate rules.
United States · United States Congress · 1 July 1999
Sets forth the rule (closed) for the consideration of H.R. 1660 (public school modernization). Provides that if the Committee of the Whole rises and reports that it has come to no resolution on the bill, then on the next legislative day the House of Representatives shall, immediately after the third daily order of business, resolve into such Committee for further consideration of the bill.
United States · United States Congress · 1 July 1999
Expresses the sense of the Congress that: (1) the Internal Revenue Service, as we know it, must be abolished, and the Internal Revenue Code must be replaced with a new, simple, and fair tax system that reduces taxes and applies a single, low rate to all Americans; and (2) the President should submit to Congress a comprehensive proposal to reform the Internal Revenue Code by April 1, 2000.
United States · United States Congress · 30 June 1999
Nuclear Decommissioning Funds Clarification Act - Amends the Internal Revenue Code to revise provisions concerning, among other things: (1) the limitation on the amounts which may be paid into a Nuclear Decommissioning Reserve Fund; and (2) the deduction allowed for nuclear decommissioning costs.
United States · United States Congress · 30 June 1999
Amends the Trade Act of 1974 to authorize appropriations to the Department of Labor for FY 1999 through 2001 for: (1) trade adjustment assistance to displaced workers and for firms; and (2) the North American Free Trade Agreement Transitional Adjustment Assistance Program. Increases the total amount of payments for job training of displaced workers due to import competition to $30 million for the period October 1, 1998, through June 30, 1999. Provides that a certification of eligibility to apply for trade adjustment assistance shall not cover a worker whose last total or partial separation from a firm occurred more than two years (currently, one year) before the date of a petition on which such certification was granted (effectively extending the time for filing the petition for worker assistance).
United States · United States Congress · 30 June 1999
Amends the Agricultural Market Transition Act to extend authority to receive full or part payment of production flexibility contracts at times specified by the producer.
United States · United States Congress · 30 June 1999
Disaster Burden Relief Act of 1999 - Amends the Internal Revenue Code to set forth special rules for homes which were destroyed as a result of a disaster in a Presidentially declared disaster area, including permitting a tax credit for certain mortgage payments.
United States · United States Congress · 30 June 1999
Small Business Franchise Tax Relief Act of 1999 - Amends the Internal Revenue Code to establish certain franchise operations as 15-year property under the accelerated cost recovery system (ACRS). Establishes certain qualified leasehold improvement property as 10-year ACRS property. Excepts certain franchises from the general rule pertaining to the capital gain treatment on the transfer of franchises, trademarks, and trade names.
United States · United States Congress · 30 June 1999
Private Activity Bond Clarification Act of 1999 - Amends subpart A (Private Activity Bonds) of part IV (Tax Exemption Requirements for State and Local Bonds) of the Internal Revenue Code to revise the definition of the term "private business use."
United States · United States Congress · 30 June 1999
Affordable Housing Improvement Act of 1999 - Amends the Internal Revenue Code, with respect to the low-income housing credit, to modify: (1) the criteria for allocating housing credits among projects; (2) the responsibilities of housing credit agencies; and (3) rules concerning the basis of a credit-eligible building.
United States · United States Congress · 29 June 1999
Reforestation Tax Act of 1999 - Amends the Internal Revenue Code to allow a deduction to a taxpayer who has a qualified timber gain in an amount equal to the qualified percentage of such gain. Decreases the amortization period for reforestation expenditures.
United States · United States Congress · 29 June 1999
Alternative Minimum Tax Reform Act of 1999 - Amends the Internal Revenue Code to allow a corporation to use, as specified, long-term unused credits against the minimum tax.
United States · United States Congress · 29 June 1999
Amends title XIX (Medicaid) of the Social Security Act to increase the State Medicaid disproportionate share hospital (DSH) payment adjustment allotments for Minnesota (from $16 to $33 million), New Mexico (from $5 to $9 million), and Wyoming (from zero to $0.1 million) for FY 2000 through 2002.
United States · United States Congress · 29 June 1999
Child Abuse Reform and Enforcement Act of 1999 or CARE Act of 1999 - Title I: Withholding and Redistribution of Certain State Child Protection Funds - Directs the Secretary of Health and Human Services and the Attorney General to reduce by 25 percent certain fiscal year allocations and grant amounts, respectively, to a State that is not in compliance with the requirements of title II of this Act. Requires the Attorney General by grants to redistribute such withheld amounts to States that are in compliance with title II of this Act, to be used for computerization and improvement of data and criminal history files in order to effectuate a statutory mechanism for child sexual abuse protection and sentencing reform. Authorizes appropriations. Title II: Child Sexual Abuse Protection And Sentencing Reform - Includes the following criteria as prerequisites for eligibility for funding under this Act: (1) State study of its laws pertaining to intrafamilial and extrafamilial sexual abuse of children; (2) State examination of disparities in charging and sentencing perpetrators of child sexual abuse; (3) State examination and implementation of legislative actions necessary to equalize charging and sentencing without regard to familial relationship of such perpetrators to the child victim; (4) State compilation and analysis of relevant data; and (5) State promotion of regulations requiring State courts and agencies to compile such data.
United States · United States Congress · 29 June 1999
Start-Up Success Accounts Act of 1999 - Amends the Internal Revenue Code to allow a limited deduction, in the case of an eligible small business during its start-up period, for amounts paid in cash by the taxpayer to a Start-up Success Account.