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51 records in US in 1986
United States · United States Congress · 18 October 1986
Amends the Tax Reform Act of 1986 to repeal certain transitional rules allowing the investment tax credit to remain in effect for the purchase of certain aircraft manufactured in Kansas, Florida, Georgia, or Texas.
United States · United States Congress · 15 October 1986
Repeals specified provisions of the Tax Reform Act of 1986 which eliminate the income tax deduction for State and local sales taxes. Provides that the Internal Revenue Code of 1986 shall be applied and administered as if such provisions had not been enacted.
United States · United States Congress · 15 October 1986
Extends the deadline for availability of certain continuing appropriations for FY 1987 until October 16, 1986.
United States · United States Congress · 15 October 1986
Extends the deadline for availability of certain continuing appropriations for FY 1987 until October 17, 1986.
United States · United States Congress · 14 October 1986
Amends the Internal Revenue Code to allow a charitable contribution income tax deduction for amounts paid to or for the benefit of an institution of higher education in cases where the taxpayer receives the right to seating or the right to purchase seating for athletic events at such institution.
United States · United States Congress · 14 October 1986
Provides that the Tax Reform Act of 1986 shall be applied and administered as if the three-year basis recovery rule applicable to employees' annuities had not been repealed.
United States · United States Congress · 14 October 1986
Waives points of order against the conference report on H.J. Res. 738 (continuing appropriations) and against its consideration.
United States · United States Congress · 14 October 1986
Waives points of order against the conference report on S. 2638 (armed forces funding) and against its consideration.
United States · United States Congress · 10 October 1986
Amends the Tax Reform Act of 1986 to extend the effective date of the repeal of the three-year recovery of basis rule in pension plans. Extends such effective date from July 1, 1986, to January 1, 1987.
United States · United States Congress · 10 October 1986
Amends the Tax Reform Act of 1986 to repeal provisions allowing a charitable contribution income tax deduction for amounts paid to or for the benefit of specified institutions of higher education in cases where the taxpayer receives the right to seating or the right to purchase seating for athletic events at those institutions.
United States · United States Congress · 10 October 1986
Amends the Internal Revenue Code to allow a charitable contribution income tax deduction for amounts paid to or for the benefit of an institution of higher education in cases where the taxpayer receives the right to seating or the right to purchase seating for athletic events at such institution.
United States · United States Congress · 10 October 1986
Amends the Internal Revenue Code to allow a noncustodial parent to claim a dependency exemption for a child in cases where: (1) the noncustodial parent provides $1,200 or more annually for the support of the child; (2) the custodial parent does not clearly establish that he or she provided more than such amount annually for the support of the child; and (3) the decree of divorce, or separate maintenance or written agreement was executed before January 1, 1985, and has not been modified since such date.
United States · United States Congress · 9 October 1986
Amends the Small Business Act to require the President to designate, within 60 days of the enactment of this Act, the agency (including the Department of Defense) with which a Government procurement contract shall be made by the Small Business Administration (SBA) under the provisions pursuant to which contracts are performed through subcontracts with socially and economically disadvantaged small businesses. Extends through FY 1988: (1) the program established by the Act under which contracts are set-aside for small businesses; and (2) the SBA's authority to waive the posting of bond with respect to such businesses.
United States · United States Congress · 9 October 1986
Amends the Tax Reform Act of 1986 to repeal provisions relating to the taxation of capital gains. Provides that the Internal Revenue Code shall be applied and administered as if such provisions had not been enacted. Amends the Internal Revenue Code to revise the method of calculating the deduction for capital gains. Allows a capital gains deduction of 60 percent for assets held three years or more, and 40 percent for assets held for more than one but less than three years.
United States · United States Congress · 9 October 1986
Extends for five years, from 1988 to 1993, the exclusion from the Federal unemployment tax of wages paid to aliens admitted to the United States to perform agricultural labor.
United States · United States Congress · 9 October 1986
Extends the deadline for availability of certain continuing appropriations for FY 1987 until October 15, 1986.
United States · United States Congress · 9 October 1986
Sets forth the rule for the consideration of H.J. Res. 751 (continuing appropriations).
United States · United States Congress · 8 October 1986
Interstate Sales and Use Taxation Act of 1986 - Allows States to require certain out-of-state persons to collect and remit to the State any State or local taxes with respect to the interstate sale of: (1) any tangible personal property which is to be delivered within the State; or (2) any services to be performed in the State. Requires that such taxes must be: (1) collected and administered throughout the State; (2) uniform as to rate and base throughout the State; and (3) published for any calendar year by September 30 of the preceding year. Allows States to impose such requirement on any person who: (1) engages in regular or systematic solicitation of a consumer market within such State; and (2) has either more than $100,000 annual gross sales or $25,000 annual taxable sales with respect to the State. Sets forth administrative requirements for the collection and remittance of such sales. Sets forth procedures for the expedited judicial review of the constitutionality of this Act.
United States · United States Congress · 8 October 1986
Amends the Small Business Act to require the President to designate, within 60 days of the enactment of this Act, the agency (including the Department of Defense) with which a Government procurement contract shall be made by the Small Business Administration (SBA) under the provisions pursuant to which contracts are performed through subcontracts with socially and economically disadvantaged small businesses. Extends through FY 1988: (1) the program established by the Act under which contracts are set-aside for small businesses; and (2) the SBA's authority to waive the posting of bond with respect to such businesses.
United States · United States Congress · 8 October 1986
Makes continuing appropriations for FY 1987 for programs, projects, or activities for which funds or authority would be available in the following Acts as passed by the House of Representatives and the Senate: (1) the District of Columbia Appropriations Act, 1987; (2) the Department of the Interior and Related Agencies Appropriations Act, 1987; and (3) the Military Construction Appropriations Act, 1987. Sets forth rules governing the applicability of amounts, authorities, and other provisions where there are differences between House and Senate versions of such Acts. Makes continuing appropriations for FY 1987 for programs, projects, and activities as provided for in: (1) the Agriculture, Rural Development, and Related Agencies Appropriations Act, 1987, the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1987, the Energy and Water Development Appropriations Act, 1987, and the Treasury, Postal Service, and General Government Appropriations Act, 1987, as such Acts were passed by the House; (2) the Department of Defense Appropriations Act, 1987, and the Foreign Assistance and Related Programs Appropriations Act, 1987, which Acts shall be deemed to have been passed by the House as provided for in H.J. Res. 738 as passed by the House; and (3) the conference report and explanatory statement filed in the House for the Legislative Branch Appropriations Act, 1987, the Department of Housing and Urban Development-Independent Agencies Appropriations Act, 1987, the Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 1987, and the Department of Transportation and Related Agencies Appropriations Act, 1987, with specified exceptions. Requires that any program, project, or activity provided for in such an Act passed by only the House be continued at the lower of the rate of operations permitted by the House action or the current rate. Makes continuing appropriations for FY 1987 for the following activities which were conducted in FY 1986, at current rates: (1) refugee and entrant assistance activities; and (2) activities authorized by the Follow Through Act. Provides that funds and authority provided by this Act shall remain available from the start of FY 1987 until the earliest of: (1) enactment of an appropriation for any project or activity provided for in this Act; (2) enactment of the applicable appropriations Act by both Houses without any provision for such project or activity; or (3) October 10, 1986. Prohibits the use of any appropriations or authority provided under this Act for any project or activity for which funds or authority were not available during FY 1986. Directs the President, pending enactment of the Omnibus Drug Supplemental Appropriations Act of 1987, to use a specified amount of the funds previously made available for drug abuse prevention programs to develop an overall drug abuse prevention plan that coordinates the Government's efforts in combating the widespread use of illegal drugs. Requires such plan to be presented to the Congress no later than January 1, 1987.
United States · United States Congress · 8 October 1986
Makes continuing appropriations for FY 1987 for programs, projects, or activities for which funds or authority would be available in the following Acts as passed by the House of Representatives and the Senate: (1) the District of Columbia Appropriations Act, 1987; (2) the Department of the Interior and Related Agencies Appropriations Act, 1987; and (3) the Military Construction Appropriations Act, 1987. Sets forth rules governing the applicability of amounts, authorities, and other provisions where there are differences between House and Senate versions of such Acts. Makes continuing appropriations for FY 1987 for programs, projects, and activities as provided for in: (1) the Agriculture, Rural Development, and Related Agencies Appropriations Act, 1987, the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1987, the Energy and Water Development Appropriations Act, 1987, and the Treasury, Postal Service, and General Government Appropriations Act, 1987, as such Acts were passed by the House; (2) the Department of Defense Appropriations Act, 1987, and the Foreign Assistance and Related Programs Appropriations Act, 1987, which Acts shall be deemed to have been passed by the House as provided for in H.J. Res. 738 as passed by the House; and (3) the conference report and explanatory statements filed in the House for the Legislative Branch Appropriations Act, 1987, the Department of Housing and Urban Development-Independent Agencies Appropriations Act, 1987, the Department of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 1987, and the Department of Transportation and Related Agencies Appropriations Act, 1987. Requires that any program, project, or activity provided for in such an Act passed by only the House be continued at the lower of the rate of operations permitted by the House action or the current rate. Makes continuing appropriations for FY 1987 for the following activities which were conducted in FY 1986, at current rates: (1) refugee and entrant assistance activities; and (2) activities authorized by the Follow Through Act. Provides that funds and authority provided by this Act shall remain available from the start of FY 1987, until the earliest of: (1) enactment of an appropriation for any project or activity provided for in this Act; (2) enactment of the applicable appropriations Act by both Houses without any provision for such project or activity; or (3) October 14, 1986. Prohibits the use of any appropriations or authority provided under this Act for any project or activity for which funds or authority were not available during FY 1986. Directs the President, pending enactment of the Omnibus Drug Supplemental Appropriations Act of 1987, to use a specified amount of the funds previously made available for drug abuse prevention programs to develop an overall drug abuse prevention plan that coordinates the Government's efforts in combating the widespread use of illegal drugs. Requires such plan to be presented to the Congress no later than January 1, 1987.
United States · United States Congress · 8 October 1986
Makes continuing appropriations for FY 1987 for programs, projects, or activities for which funds or authority would be available in the following Acts as passed by the House of Representatives and the Senate: (1) the District of Columbia Appropriations Act, 1987; (2) the Department of the Interior and Related Agencies Appropriations Act, 1987; and (3) the Military Construction Appropriations Act, 1987. Sets forth rules governing the applicability of amounts, authorities, and other provisions where there are differences between House and Senate versions of such Acts. Makes continuing appropriations for FY 1987 for programs, projects, and activities as provided for in: (1) the Agriculture, Rural Development, and Related Agencies Appropriations Act, 1987, the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1987, the Energy and Water Development Appropriations Act, 1987, and the Treasury, Postal Service, and General Government Appropriations Act, 1987, as such Acts were passed by the House; (2) the Department of Defense Appropriations Act, 1987, and the Foreign Assistance and Related Programs Appropriations Act, 1987, which Acts shall be deemed to have been passed by the House as provided for in H.J. Res. 738 as passed by the House; and (3) the conference reports and explanatory statements filed in the House for the Legislative Branch Appropriations Act, 1987, the Department of Housing and Urban Development-Independent Agencies Appropriations Act, 1987, the Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 1987, and the Department of Transportation and Related Agencies Appropriations Act, 1987. Requires that any program, project, or activity provided for in such an Act passed by only the House be continued at the lower of the rate of operations permitted by the House action or the current rate. Makes continuing appropriations for FY 1987 for the following activities which were conducted in FY 1986, at current rates: (1) refugee and entrant assistance activities; and (2) activities authorized by the Follow Through Act. Provides that funds and authority provided by this Act shall remain available from the start of FY 1987, until the earliest of: (1) enactment of an appropriation for any project or activity provided for in this Act; (2) enactment of the applicable appropriations Act by both Houses without any provision for such project or activity; or (3) October 15, 1986. Prohibits the use of any appropriations or authority provided under this Act for any project or activity for which funds or authority were not available during FY 1986. Directs the President, pending enactment of the Omnibus Drug Supplemental Appropriations Act of 1987, to use a specified amount of the funds previously made available for drug abuse prevention programs to develop an overall drug abuse prevention plan that coordinates the Government's efforts in combating the widespread use of illegal drugs. Requires such plan to be presented to the Congress no later than January 1, 1987.
United States · United States Congress · 8 October 1986
Makes continuing appropriations for FY 1987 for programs, projects, or activities for which funds or authority would be available in the following Acts as passed by the House of Representatives and the Senate: (1) the District of Columbia Appropriations Act, 1987; (2) the Department of the Interior and Related Agencies Appropriations Act, 1987; and (3) the Military Construction Appropriations Act, 1987. Sets forth rules governing the applicability of amounts, authorities, and other provisions where there are differences between House and Senate versions of such Acts. Makes continuing appropriations for FY 1987 for programs, projects, and activities as provided for in: (1) the Agriculture, Rural Development, and Related Agencies Appropriations Act, 1987, the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1987, the Energy and Water Development Appropriations Act, 1987, and the Treasury, Postal Service, and General Government Appropriations Act, 1987, as such Acts were passed by the House; (2) the Department of Defense Appropriations Act, 1987, and the Foreign Assistance and Related Programs Appropriations Act, 1987, which Acts shall be deemed to have been passed by the House as provided for in H.J. Res. 738 as passed by the House; and (3) the conference report and explanatory statements filed in the House for the Legislative Branch Appropriations Act, 1987, the Department of Housing and Urban Development-Independent Agencies Appropriations Act, 1987, the Department of Labor, Health and Human Services, Education, and Related Agencies Appropriations Act, 1987, and the Department of Transportation and Related Agencies Appropriations Act, 1987. Requires that any program, project, or activity provided for in such an Act passed by only the House be continued at the lower of the rate of operations permitted by the House action or the current rate. Makes continuing appropriations for FY 1987 for the following activities which were conducted in FY 1986, at current rates: (1) refugee and entrant assistance activities; and (2) activities authorized by the Follow Through Act. Provides that funds and authority provided by this Act shall remain available from the start of FY 1987, until the earliest of: (1) enactment of an appropriation for any project or activity provided for in this Act; (2) enactment of the applicable appropriations Act by both Houses without any provision for such project or activity; or (3) October 10, 1986. Prohibits the use of any appropriations or authority provided under this Act for any project or activity for which funds or authority were not available during FY 1986. Directs the President, pending enactment of the Omnibus Drug Supplemental Appropriations Act of 1987, to use a specified amount of the funds previously made available for drug abuse prevention programs to develop an overall drug abuse prevention plan that coordinates the Government's efforts in combating the widespread use of illegal drugs. Requires such plan to be presented to the Congress no later than January 1, 1987.
United States · United States Congress · 7 October 1986
Hunger Emergency Assistance and Relief Trust Act of 1986 - Amends the Internal Revenue Code to allow individuals to direct that all or part of their income tax refunds be contributed to the Hunger Emergency Assistance and Relief Trust. Establishes within the Treasury such Hunger Emergency Assistance and Relief Trust (trust fund). Appropriates to the trust fund revenues equivalent to those designated by individual taxpayers. Sets forth standards and procedures for the distribution of trust fund amounts to qualified hunger relief services organizations. Limits the amount such organizations can pay for administrative expenses to ten percent of amounts received from the trust fund. Prohibits organizations receiving funds from: (1) failing to match payments; (2) failing to properly use payments; (3) incurring excessive administrative expenses; and (4) not complying with certain Hunger Commission requests. Authorizes the Hunger Commission to inform State attorneys general of possible State law violations by organizations. Establishes a Hunger Commission to administer the distribution of funds to qualified hunger relief services organizations. Sets forth standards and procedures for the administration of such Commission.
United States · United States Congress · 2 October 1986
Prohibits Senate offices from incurring official mail costs for FY 1987 in excess of the amounts allocated to such offices in accordance with this resolution. Requires the Committee on Rules and Administration to determine such costs. Urges the House of Representatives to make similar expenditure limitations. Directs the Committee to prescribe: (1) a recordkeeping system to ensure that allocated amounts are not exceeded; and (2) a procedure to transfer portions of an allocation from one Senate office to another. Directs the Committee, during the 100th Congress, to study the feasibility of revising the manner in which funds for official mail costs are appropriated, expended, and accounted for, and report findings and recommendations to the Senate.
United States · United States Congress · 2 October 1986
Amends the Internal Revenue Code to allow an income tax deduction for State and local general sales taxes. Defines a "general sales tax" as a tax imposed at one rate in respect of the sale at retail of a broad range of classes of items. Treats a compensating use tax as a general sales tax.
United States · United States Congress · 2 October 1986
Amends the Internal Revenue Code to reduce the alternative minimum tax on capital gains realized by a corporation from 34 percent to ten percent of net capital gains. Provides for cost-of-living adjustments to such rate. Eliminates the holding period requirement for capital assets.
United States · United States Congress · 2 October 1986
Affirms the intent of the Ninety-ninth Congress to oppose any increase in individual or corporate tax rates, or the reduction or elimination of deductions and credits without corresponding tax rate reductions. Calls upon the One hundredth Congress to adopt such a policy.
United States · United States Congress · 1 October 1986
Allows a taxpayer using the accrual method of accounting to elect to: (1) accrue income tax deductions arising out of any qualified asbestos product liability for each taxable year ending after November 30, 1985, in which such liability is included for purposes of ascertaining income, profit, and loss; and (2) carryback net operating losses arising from such deductions to each of the ten taxable years preceding the loss year. Defines "qualified asbestos product liability" as any estimated uninsured liability which arises out of: (1) injury or death to any individual caused by the inhalation or ingestion of dust from any asbestos product which was manufactured by the taxpayer for use in the construction or repair of ships for the United States Navy or other agencies where such products met the specifications of the Federal Government; or (2) the removal or encapsulation of any asbestos-containing product which was manufactured by the taxpayer and installed in a building or other structure. Requires any taxpayer who makes such an election to establish an asbestos liability trust. Sets forth standards and procedures for the creation and administration of such a trust. Requires the taxpayer to transfer to such a trust an amount equal to the net reduction in tax of the taxpayer for any taxable year in which there is an asbestos product liability loss. Requires that any amounts in such a trust shall be used only to satisfy qualified asbestos products liabilities of the taxpayer establishing such a trust.
United States · United States Congress · 30 September 1986
Repeals specified provisions of the Tax Reform Act of 1986 which eliminate the income tax deduction for State and local sales taxes. Provides that the Internal Revenue Code of 1986 shall be applied and administered as if such provisions had not been enacted.
United States · United States Congress · 30 September 1986
Makes continuing appropriations for FY 1987 for programs, projects, or activities for which funds or authority would be available in the following Acts as passed by the House of Representatives and the Senate: (1) the District of Columbia Appropriations Act, 1987; (2) the Department of the Interior and Related Agencies Appropriations Act, 1987; (3) the Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 1987; (4) the Military Construction Appropriations Act, 1987; and (5) the Department of Transportation and Related Agencies Appropriations Act, 1987. Sets forth rules governing the applicability of amounts, authorities, and other provisions where there are differences between House and Senate versions of such Acts. Appropriates amounts as provided for in the conference report and joint explanatory statement of any such Act, whenever it is filed in the House, in lieu of amounts specified in this Act. Makes continuing appropriations for FY 1987 for programs, projects, and activities as provided for in: (1) the Agriculture, Rural Development, and Related Agencies Appropriations Act, 1987, the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1987, the Energy and Water Development Appropriations Act, 1987, the Department of Housing and Urban Development-Independent Agencies Appropriations Act, 1987, and the Treasury, Postal Service, and General Government Appropriations Act, 1987, as such Acts were passed by the House; (2) the Department of Defense Appropriations Act, 1987, and the Foreign Assistance and Related Programs Appropriations Act, 1987, which Acts shall be deemed to have been passed by the House as provided for in H.J. Res. 738 as passed by the House; and (3) the conference report and explanatory statement filed in the House for the Legislative Branch Appropriations Act, 1987. Requires that any program, project, or activity provided for in such an Act passed by only the House be continued at the lower of the rate of operations permitted by the House action or the current rate. Makes continuing appropriations for FY 1987 for the following activities which were conducted in FY 1986, at current rates: (1) refugee and entrant assistance activities; and (2) activities authorized by the Follow Through Act. Provides that funds and authority provided by this Act shall remain available from the start of FY 1987, until the earliest of: (1) enactment of an appropriation for any project or activity provided for in this Act; (2) enactment of the applicable appropriations Act by both Houses without any provision for such project or activity; or (3) October 8, 1986. Prohibits the use of any appropriations or authority provided under this Act for any project or activity for which funds or authority were not available during FY 1986.
United States · United States Congress · 29 September 1986
Amends the Internal Revenue Code to allow the disclosure of income tax returns and return information to officials of municipalities with a population of more than 250,000. (Present law allows such disclosure only to municipalities with a population in excess of 2,000,000.)
United States · United States Congress · 29 September 1986
Amends the Internal Revenue Code to reduce the limitation of the medical expense income tax deduction from 7.5 percent of adjusted gross income to five percent of adjusted gross income.
United States · United States Congress · 27 September 1986
Amends the Internal Revenue Code to impose an import fee on: (1) the first sale within the United States of any crude oil or any refined petroleum product imported into the United States; and (2) the use within the United States of any crude oil or any refined petroleum product imported into the United States if no such tax has been imposed prior to such use. Exempts from such tax crude oil or refined petroleum products purchased for export. Sets the rate of such tax for crude oil as the difference between $20 per barrel and the average world price of crude oil per barrel. Sets the rate of such tax for refined petroleum products as $3 plus the crude oil tax.
United States · United States Congress · 26 September 1986
Provides that the Tax Reform Act of 1986 shall be applied and administered as if the three-year basis recovery rule applicable to employees' annuities had not been repealed.
United States · United States Congress · 25 September 1986
Provides that the Tax Reform Act of 1986 shall be applied and administered as if the three-year basis recovery rule applicable to employees' annuities had not been repealed.
United States · United States Congress · 24 September 1986
Makes continuing appropriations for FY 1987 for programs, projects, or activities as provided for in the following Acts as passed by the House of Representatives: (1) the Agriculture, Rural Development, and Related Agencies Appropriations Act, 1987; (2) the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1987; (3) the District of Columbia Appropriations Act, 1987; (4) the Energy and Water Development Appropriations Act, 1987; (5) the Department of the Interior and Related Agencies Appropriations Act, 1987; (6) the Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 1987; (7) the Military Construction Appropriations Act, 1987; (8) the Department of Transportation and Related Agencies Appropriations Act, 1987; (9) the Treasury, Postal Service, and General Government Appropriations Act, 1987 and (10) the Department of Housing and Urban Development-Independent Agencies Appropriations Act, 1987. Makes continuing appropriations for FY 1987 for programs, projects, or activities as provided for in: (1) the Department of Defense Appropriations Act, 1987, and the Foreign Assistance and Related Programs Appropriations Act, 1987, as such Acts were reported to the House; and (2) the conference report of the Legislative Branch Appropriations Act, 1987. Makes continuing appropriations for FY 1987 for the following activities which were conducted in FY 1986, at the current rate, with specified exceptions: (1) public health activities; (2) refugee and entrant assistance activities; (3) dependent care activities; (4) Head Start programs; (5) certain activities authorized by the Native Americans Programs Act, the Community Services Block Grant Act, the Follow Through Act, the Rehabilitation Act of 1973, the Higher Education Act, the Mutual Education and Cultural Exchange Act, the Education Amendments of 1980, the General Education Provisions Act, the Domestic Volunteer Service Act of 1973; and the Construction Industry Labor Law Amendments of 1985; (6) Economic Development Administration assistance program; (7) United States Institute of Peace activities; (8) development of planning, research, and facilities for physical acoustics and related matters by the Secretary of Defense; and (9) the Low Income Home Energy Assistance Program. Prohibits the use of any such appropriations or authority for any project or activity for which funds or authority were not available during FY 1986. Provides that funds and authority provided by this Act shall remain available from the start of FY 1987 until the earliest of: (1) enactment of an appropriation for any project or activity provided for in this Act; (2) enactment of the applicable appropriation Act by both Houses without any provision for such project or activity; or (3) the end of FY 1987. Prohibits the use of funds provided under this Act to: (1) issue before June 1, 1987, or implement before October 1, 1987, regulations to modify the formula used in FY 1986 to divide funds among State agencies under the Child Nutrition Act of 1966 to carry out the special supplemental food program for women, infants, and children (WIC); or (2) accept prepayment in FY 1987 of any rural housing loan, unless such loan was made at least 20 years before the date of prepayment. Authorizes the Secretary of Agriculture to transfer up to a specified amount of surplus agricultural commodities from inventory to complement support provided by the Department of Defense to the Tenth International Pan American Games to be held in Indianapolis, Indiana. Amends the Food Security Act of 1985 to limit the total of all payments that a person shall be entitled to receive under programs under the Agricultural Act of 1949 and the National Wool Act of 1954 for each of the 1986 and 1987 crops to $250,000. Prohibits the Secretary of Agriculture from denying a person status as a "separate person" for purposes of such Act solely because a family member cosigns for, or makes a loan to, such person and leases, loans, or gives such person equipment, land, or labor, if such family members were organized as separate units before December 31, 1985. Requires a specified amount of the available funds of the Rural Electrification Administration to be made available to the Choctaw Electric Cooperative for electrical and plumbing equipment. Amends the National School Lunch Act and the Child Nutrition Act of 1966 to revise the definition of a school to which such Acts apply to include private schools with tuitions exceeding $1,500 per child. Provides that any funds authorized and appropriated under the Local Public Works Capital Development and Investment Act of 1976 in any fiscal year for projects in New York, New York, but obligated as of December 1, 1985, and not disbursed, shall remain available for obligation and expenditure through March 31, 1988, for any authorized project in such city or for any other city project determined to be eligible under the Public Works and Economic Development Act of 1965, if the total amount of such funds is not finally determined by October 15, 1986. Authorizes the SEDA-COG Joint Rail Authority, Lewisburg, Pennsylvania, to sell real property acquired with proceeds of an Economic Development Administration (EDA) grant and to retain the proceeds of the sale if they are used for purposes approved by EDA. Amends Federal defense procurement provisions to require that the Under Secretary of Defense for Acquisition be appointed from among persons who have an extensive management background in the private sector. Makes the Under Secretary responsible for setting overall policy for, and supervising, all acquisition activities of the Department of Defense. Requires the Defense Contract Audit Agency to supervise audit and oversight functions as it did before the Under Secretary's position was established. Places the Under Secretary on the Armed Forces Policy Council. Directs the Secretary of Defense to prescribe procedures to ensure that contractor audit and oversight activities are not duplicated within the Department. Prohibits any person from: (1) restricting a member of an armed force from communicating with a Member of Congress or an Inspector General, provided the communication is not unlawful and does not violate a domestic security regulation; or (2) taking an unfavorable personnel action or withholding a favorable personnel action as a reprisal against a member of an armed force for making such a communication. Requires the Inspector General of the Department of Defense to investigate and report to the Secretary and the armed forces member involved concerning any allegation by a member that such a reprisal has occurred with respect to a communication evidencing a violation of a law, rule, or regulation, mismanagement, a gross waste of funds, an abuse of authority, or a danger to public safety. Provides for the resolution of such an allegation and necessary corrective action by a civilian correction board. Requires the board to refer a prohibited retaliatory personnel action to the officer exercising general court-martial jurisdiction over the person who committed the action. Provides for the judicial review of a board's order. Prohibits any Department of Defense contractor from taking a reprisal action against any employee for disclosing to an appropriate Government official information about a defense contract the employee reasonably believes evidences a violation of a law, rule, or regulation, mismanagement, a gross waste of funds, an abuse of authority, or a danger to public health or safety. Permits an employee subjected to such a reprisal to file a complaint with the Secretary of Defense. Directs the Secretary: (1) to investigate the complaint; (2) upon determining there is a reasonable likelihood that such a reprisal has occurred, to provide the contractor with an opportunity to show why the Secretary should not order corrective action: (3) if not persuaded by the contractor's presentation, to assess a monetary penalty and order the contractor to eliminate the adverse effect of the reprisal; and (4) to impose penalties, which may include debarment from further contracts, against any contractor who fails to comply with such an order. Provides for judicial review of the Secretary's decision. Prohibits any Department of Defense employee in a pay grade of GS-13 or higher or any armed forces member in a pay grade of 0-4 or higher who, during the two-year period preceding the person's separation from service, participated in a decision-making responsibility in a procurement function with respect to a contract through contact with a contractor, from accepting compensation from such contractor for two years after the person's separation from service. Subjects any person who knowingly receives or provides such compensation in violation of such prohibition to a fine and imprisonment. Permits the Secretary to exempt from such prohibition a person appointed to fill a sensitive civilian procurement executive position, with the concurrence of the Director of the Office of Government Ethics (OGE). Requires the Secretary to report on any such exemption to specified congressional committees. Requires each defense contract entered into with a contractor in a fiscal year following a fiscal year in which such contractor entered into defense contracts in amounts aggregating $100,000 or more to require the contractor to: (1) agree not to provide such compensation; or (2) pay specified damages if such compensation is provided. Requires such a contractor to report on former employees or armed forces members who received such compensation during the preceding year to the Secretary of Defense who shall refer any possible violations to the Attorney General. Requires the Director of OGE to review and report to the Congress on such reports. Prohibits: (1) the amount of funds represented, on the last day of a fiscal quarter during FY 1987 or 1988, by undefinitized contractual actions entered into by the Secretary of Defense (with respect to the Defense Logistics Agency) or the Secretary of a military department from exceeding ten percent of the amount of funds represented by all contractual actions entered into by the Secretary during such quarter: and (2) if such limit is exceeded, the Secretary from entering into any additional undefinitized contractual actions until the end of the following quarter. Requires each Secretary to report to specified congressional committees at the end of each quarter of FY 1987 and 1988 on the amount of funds represented by contractual actions entered into during such period and the portion of such funds represented by undefinitized contractual actions. Sets forth conditions under which an agency may enter into or modify an undefinitized contractual action. Establishes in the Department of Defense a Defense Acquisition Corps consisting of acquisition-related positions in the Office of the Secretary of Defense, the military departments, and the defense agencies. Makes the Under Secretary of Defense for Acquisition the head of the Corps. Amends the Department of Defense Appropriations Act, 1987, as reported to the House, concerning the availability of funds to overhaul the SSBN 642 or the SSBN 624 and the transfer of funds to the International Trade Administration for export administration activities. Directs the Secretary of Defense: (1) to conduct through the Civilian Health and Medical Program of the Uniformed Services and report to specified congressional committees concerning a demonstration project on the treatment of alcoholism designed to compare the use of chemical aversion therapy with other treatments; and (2) pending the results of such project, to provide for coverage for chemical aversion treatment of beneficiaries for alcoholism to the same extent as for any other treatment of beneficiaries relating to alcoholism. Appropriates additional funds for army and navy procurement. Prohibits a State governor from withholding consent for the assignment to active duty outside the United States of any member or unit of the National Guard because of any objection to the location, purpose, type, or schedule of such active duty. Prohibits the use of funds provided by this or any other Act: (1) by the Corps of Engineers to transfer to a non-government entity any parks or recreation resources located at Greers Ferry Lake or Little Red River in Arkansas for which such an arrangement did not exist on or before September 1, 1986, until the Corps has studied the impact of such transfer and such study has been reviewed by specified congressional committees; or (2) for the Northfield Mountain Water Supply Project or the Millers and Tully Rivers Water Supply Project in Massachusetts, except for environmental studies by the U.S. Fish and Wildlife Service. Directs the Secretary of the Army to modify the Black Warrior and Tombigbee Rivers, Alabama, project to provide a safe channel and general navigation facilities in the vicinity of Jackson, Alabama. Lists certain costs of the Central Valley project, California, which shall not be recovered by the Secretary of the Interior from power contractors. Requires a specified portion of the amounts provided for atomic energy defense activities to be made available for defense waste and byproducts management. Permits the U.S. Governor of the Inter-American Development Bank to subscribe without fiscal limitation to up to a specified amount of the callable capital portion of the U.S. share of an increase in capital stock. Earmarks a specified amount of the funds made available for the Department of Housing and Urban Development for operating expenses of a field office in Springfield, Illinois. Directs the Secretary to reopen such field office and not to terminate operations at such office before September 30, 1987. Provides the Interagency Committee on Cigarette and Little Cigar Fire Safety an additional six months to complete its final technical report and submit policy recommendations to the Congress. Appropriates additional funds to the National Park Service to restore the Roundhouse at Steamtown U.S.A. in Scranton, Pennsylvania. Requires funds appropriated for FY 1987 for impacted area assistance provided under the Indian Education Act to be distributed under the same proof of eligibility requirements as applied in FY 1986. Appropriates additional funds to the Smithsonian Institution for the Duke Ellington Collection. Provides for the continuation of coverage under the Civil Service Retirement System or the Federal Employees' Retirement System for employees engaged in providing food services for the House of Representatives after the food services operations are transferred by contract to a corporation or other person. Authorizes the Secretary of the Air Force to use a specified amount of funds available for military construction projects at Ellsworth Air Force Base, South Dakota, to provide assistance to the Douglas School District in Box Elder, South Dakota, to mitigate any adverse impact on district schools resulting from deployment of the B-1 bomber or establishment of the strategic training center at such base. Prohibits the use of Coast Guard resources to extend the navigation season on any of the Great Lakes or the Saint Lawrence River beyond January 15 of any year, unless extension is necessary under emergency circumstances. Directs the Federal Aviation Administration to initiate rulemaking action concerning aircraft transponder requirements. Requires approval by the Secretary of Transportation and completion of the construction of the Interstate Highway H-3 between the Halawa Interchange to, and including, the Halekou Interchange. Permits a rail carrier to acquire a water carrier that operates through the Panama Canal. Requires the Administrator of General Services to lease space for the U.S. Courts in Tacoma, Washington, at the site of Union Station, Tacoma, Washington. Prohibits the use of funds appropriated by this or any other Act for processing any application for a certificate of label approval for imported distilled spirits, malt beverages, or wine unless each application is accompanied by appropriate documentation. Requires a three percent cost of living increase in pay rates under the General Schedule and other statutory pay systems effective January 1, 1987. Bases determinations of appropriations to provide for such increase on the assumption that Federal agencies will absorb 50 percent of such increase. Increases the rates of basic pay, basic allowance for subsistence, and basic allowance for quarters of members of the uniformed services by three percent effective January 1, 1987. Title II: Omnibus Drug Supplemental Appropriations Act of 1987- Chapter I : Makes continuing appropriations for FY 1987 to the Department of Justice for legal activities, the Drug Enforcement Administration, the Federal prison system, and Office of Justice programs; (2) the Courts of Appeals, District Courts, and other judicial services; and (3) the United States Information Agency. Chapter II : Makes continuing appropriations for FY 1987 for: (1) foreign assistance; and (2) the Department of State for international narcotics control. Chapter III : Makes continuing appropriations for FY 1987 to: (1) the Department of the Interior for the National Park Service, the Bureau of Indian Affairs, and territorial and international affairs; and (2) the Department of Health and Human Services (HHS) for the Health Resources and Services Administration. Chapter IV : Makes continuing appropriations for FY 1987 to: (1) HHS for the Alcohol, Drug Abuse, and Mental Health Administration; (2) the Advisory Commission on the Comprehensive Education of Intercollegiate Athletes; and (3) the Department of Education for drug abuse education and prevention. Chapter V : Makes continuing appropriations for FY 1987 to the Department of Transportation for the Coast Guard. Chapter VI : Makes continuing appropriations for FY 1987 to: (1) the Treasury Department for the U.S. Customs Service, operation and maintenance of the Air Interdiction Program, the Customs Forfeiture Fund, and payment of a grant to Puerto Rico; and (2) the Executive Office of the President for the White House Conference on Drug Abuse and Control. Reduces each appropriation item of new discretionary budget authority made available in this Act by 34 percent in order to meet the outlay limits established in the congressional budget resolution for FY 1987.
United States · United States Congress · 24 September 1986
Sets forth the rule for, and waives points of order against, the consideration of H.J. Res. 738 (continuing appropriations).
United States · United States Congress · 23 September 1986
Sets forth the rule for the consideration of H.R. 5300 (budget reconciliation).
United States · United States Congress · 18 September 1986
Makes supplemental appropriations to the Economic Support Fund for emergency assistance to the Philippines. Provides that such amount shall be made available as a cash grant transfer.
United States · United States Congress · 12 September 1986
Makes continuing appropriations for FY 1987 for programs, projects, or activities as provided for in the following Acts as passed by the House of Representatives: (1) the Agriculture, Rural Development, and Related Agencies Appropriations Act, 1987; (2) the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1987; (3) the District of Columbia Appropriations Act, 1987; (4) the Energy and Water Development Appropriations Act, 1987; (5) the Department of the Interior and Related Agencies Appropriations Act, 1987; (6) the Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 1987; (7) the Military Construction Appropriations Act, 1987; (8) the Department of Transportation and Related Agencies Appropriations Act, 1987; and (9) the Treasury, Postal Service, and General Government Appropriations Act, 1987. Makes continuing appropriations for FY 1987 for programs, projects, or activities as provided for in: (1) the Department of Defense Appropriations Act, 1987, the Foreign Assistance and Related Programs Appropriations Act, 1987, and the Department of Housing and Urban Development-Independent Agencies Appropriations Act, 1987, as such Acts were reported to the House; and (2) the conference report of the Legislative Branch Appropriations Act, 1987. Makes continuing appropriations for FY 1987 for the following activities which were conducted in FY 1986, at the current rate, with specified exceptions: (1) public health activities; (2) refugee and entrant assistance activities; (3) dependent care activities; (4) Head Start program; (5) certain activities authorized by the Native Americans Programs Act, the Community Services Block Grant Act, the Follow Through Act, the Rehabilitation Act of 1973 the Higher Education Act, the Mutual Education and Cultural Exchange Act, the Education Amendments of 1980, the General Education Provisions Act, and the Domestic Volunteer Service Act of 1973; (6) authorized activities of the Local Government Fiscal Assistance Trust Fund; (7) Economic Development Administration assistance program; (8) United States Institute of Peace activities; (9) development of planning, research, and facilities for physical acoustics and related matters by the Secretary of Defense; and (10) the Low Income Home Energy Assistance Program. Prohibits the use of any such appropriations or authority for any project or activity for which funds or authority were not available during FY 1986. Provides that funds and authority provided by this Act shall remain available from October 1, 1986, until the earliest of: (1) enactment of an appropriation for any project or activity provided for in this Act; (2) enactment of the applicable appropriation Act by both Houses without any provision for such project or activity; or (3) September 30, 1987. Reduces each appropriation item of discretionary new budget authority made available in this Act by .92 percent in order to comply with outlay limits in the congressional budget resolution for FY 1987. Appropriates additional sums as may be required by the Omnibus Drug Bill for drug related programs, subject to authorization. Requires further reductions of .33 percent in each appropriation item of new discretionary budget authority made available under this Act in order to meet the outlay limits in the congressional budget resolution for FY 1987.
United States · United States Congress · 11 September 1986
Provides that the Tax Reform Act of 1986 shall be applied and administered as if the three-year basis recovery rule applicable to employees' annuities had not been repealed.
United States · United States Congress · 10 September 1986
Sets forth the rule for the consideration of H.R. 4759 (intelligence services).
United States · United States Congress · 10 September 1986
Waives points of order against the consideration of the conference report on H.R. 4421 (public assistance programs funding).
United States · United States Congress · 15 August 1986
Energy Security Act of 1986 - Amends the Internal Revenue Code to impose an import fee on: (1) the first sale within the United States of any crude oil or any refined petroleum product imported into the United States; and (2) the use within the United States of any crude oil or any refined petroleum product imported into the United States if no such tax has been imposed prior to such use. Exempts from such tax crude oil or refined petroleum products purchased for export. Sets the rate of such tax as the difference between $18 per barrel and the average world price of crude oil per barrel.
United States · United States Congress · 15 August 1986
Amends the Federal Election Campaign Act of 1971 to authorize appropriations for the Federal Election Commission for FY 1987.
United States · United States Congress · 14 August 1986
Hostile Areas Exploration Incentive Act of 1986 - Amends the Internal Revenue Code to allow an income tax credit for costs incurred for exploring for oil or gas in the domestic frontier and arctic areas. Defines a "domestic frontier area" as any area on the outer continental shelf where the water depth is 600 feet or greater. Defines an "arctic area" as any area located north of the 49th parallel. Sets the rate of such credit at 15 percent of the exploration and drilling costs incurred in such areas. Reduces such percentage for exploration and drilling in water depths between 600 and 1,199 feet. Limits the amount of such credit based on the average price of domestic crude oil. Provides for inflation adjustments to such limitation. Allows an income tax credit for oil and gas produced in either domestic frontier or arctic areas. Sets the rate of such credit at $5 per barrel-of-oil equivalent. Reduces such rate for exploration and drilling in water depths between 600 and 1,199 feet. Limits the amount of such credit based on the average price of domestic crude oil. Provides for inflation adjustments to such limitation. Allows a three year carryback and 15-year carryover of any unused oil and gas exploration and production income tax credits.
United States · United States Congress · 13 August 1986
Child Support Tax Act - Amends the Internal Revenue Code to impose a child support tax on liable absent parents of minor children. Sets the rate of such tax for a parent of one child at 20 percent of the lesser of: (1) such parent's adjusted gross income; or (2) the amount of the contribution and benefit base as determined by title II (Old Age, Survivors and Disability Insurance). Sets the rate of such tax at 30 percent of the lesser of such amounts for the parent of two children and at 40 percent for the parent of three or more children. Requires that such tax be withheld in the same manner as the Federal income tax. Allows up to one percent of such withholding to be applied to the employer's administrative expenses. Amends part D (Child Support and Establishment of Paternity) of title IV of the Social Security Act to provide Federal child support benefits to eligible children of liable absent parents. Sets forth the rate of such benefits for calendar year 1987. Provides for annual increases in such benefits beginning in calendar year 1988. Bases such increase on the percentage increase (if any) in the average of the total wages reported for the preceding calendar year. Limits the maximum benefit paid to any eligible children to the amount of the tax collected from the liable absent parent. Defines "eligible child" as an individual: (1) who is under the age of 18; (2) who is living in the home of a relative or was removed from such home pursuant to a voluntary placement agreement or a judicial determination; (3) one or both of whose parents is a liable absent parent; and (4) on whose behalf child support benefits have been applied for. Defines "liable absent parent" as an individual: (1) who is absent from the home on other than a temporary basis; (2) who has a legal obligation under State law to furnish child support; and (3) whose whereabouts have been established by the State, the Internal Revenue Service, or the Federal Parent Locator Service. Sets forth administrative procedures for the determination of eligiblity for benefits. Provides for judicial review of such a final determination. Makes such child support tax and benefit program effective beginning in 1987. Requires the Secretary of Health and Human Services to undertake a demonstration program of such child support tax and benefit program in at least six States prior to the effective date of the Federal program. Requires those States participating in the program to establish: (1) a State child support tax; and (2) a State child support payment program substantially equivalent to the Federal tax and benefit program established by this Act. Requires the Secretary to provide technical assistance and to pay the reasonable administrative expenses of the States participating in such demonstration program. Requires the Secretary to submit an annual report to the Congress on such demonstration program. Requires the Office of Management and Budget to submit a report to the Congress on the budgetary impact of implementing the Federal child support program established by this Act.
United States · United States Congress · 13 August 1986
Allows rural letter carriers who use their own automobiles in performing services involving the collection and delivery of mail on a rural route to compute the amount of the income tax deduction for the use of such an automobile by using a standard mileage rate equal to 150 percent of the basic standard rate. Exempts such letter carriers from the 50 percent business use requirement for depreciation and the investment tax credit if the standard mileage rate is not used. Applies such rules to taxable years beginning after 1984.
United States · United States Congress · 13 August 1986
Amends the Internal Revenue Code to allow a charitable contribution deduction to farmers who donate agricultural products to assist victims of a drought, flood, or other natural disaster. Provides that the amount of the deduction shall equal the wholesale market value of such agricultural product.