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The Higher Education Amendments of 1986 (P.L. 99-498)

This report delineates in detail the provisions of the Higher Education Amendments of 1986 (P.L. 99-498), the major piece of legislation reauthorizing the Higher Education Act of 1965 (P.L. 89-329, as amended) through FY 1991. Additional titles of Higher Education Amendments of 1986 are discussed that add authorities and amend legislation other than the Higher Education Act.

Treatment of state-local taxes and tax-exempt bonds under tax reform proposals

This report compares the potential economic effects of several tax reform and deficit reduction proposals on the State-local sector, through their treatment of deductibility of State-local taxes from Federal taxable income and the exemption of interest on State-local bonds. The proposals considered are the Treasury, Kemp-Kasten, Bradley-Gephardt, DeConcini, and Quayle tax reform plans, and the floor and ceiling deductibility proposals for deficit reduction. Among the more important conclusions are that these proposals would differ in their potential effects on the State-local sector's own tax revenues and the distribution of the sector's revenue losses across States. Also, the effect on the State-local bond market from the Treasury, Bradley-Gephardt, and Kemp-Kasten proposals would differ from the effect of the DeConcini and Quayle proposals.,Dennis Zimmerman, Specialist in Public Finance, Economics Division,CRS 85-503 E,"January 18, 1985.",SuDoc# 14. 18/3

The Gramm-Rudman-Hollings amendment for budget deficit control

This illustrative collection of editorials is taken from newspapers monitored by CRS. The sources look at the controversy surrounding the Gramm-Rudman-Hollings amendment to the debt limit increase for the purpose of reducing budget deficits and balancing the budget by 1991. An introductory section contains newspaper articles presenting press coverage on the issue. The articles and editorials are arranged chronologically, with the most recent dates appearing first. [Current Editorial CE79 on budget deficits is also available; it includes editorials on this topic received in Library Services since November 1, 1985.],Felix Chin, Senior Bibliographer, Economics, Library Services Division,CRS 85-1029 L,"October 1985.",SuDoc# LC 14. 18/3

State and local assistance for narcotics control

The Anti-Drug Abuse Act of 1986 (P.L. 99-570) established a program of grants to State and local agencies for drug law enforcement. Under that statute, the Bureau of Justice Assistance is authorized, under the State and Local Assistance for Narcotics Control Formula Grant Program, to make grants to States, for use by States and local units of government. These grants are awarded to State and local governments to enforce laws that establish offenses similar to offenses established in the Controlled Substances Act. These funds may be used to support programs which improve the apprehension, prosecution, adjudication, detention, and rehabilitation of drug offenders. Eradication programs, treatment programs, and programs which concentrate on major drug offenders are also eligible for funding.

Private pension plan standards

Protection and guarantees for employees covered by private pension and welfare benefit plans are provided in the Employee Retirement Income Security Act of 1974 (ERISA). This report summarizes the provisions of ERISA and pertinent provisions of the Internal Revenue Code of 1954, as amended through the Single-Employer Pension Plan Amendments Act of 1986.

Potential implications of funding reductions for programs administered by the department of education

This paper presents the potential implications funding reductions might have for selected programs administered by the Department of Education. Also included is data on program funding levels since FY 1980 adjusted for inflation, the estimated number of recipients, the estimated Federal share of financing the program, and the types of services provided and activities supported by these programs.,Angela M. Evans, Specialist in Education, Education and Public Welfare Division.,CRS 85-521 EPW,"January 14, 1985.",SuDoc# 14. 18/3

Medicare, Medicaid, and maternal and child health programs

This report traces the major Medicare amendments which have effected hospitals, physicians, and beneficiaries since 1980. It also reviews the major Medicaid amendments affecting Federal financial participation in the program, coverage of pregnant mothers and children, as well as those amendments designed to give States increased flexibility in administering their programs. Lastly, the report describes the consolidation of Federal health service programs for mothers and children under a new block grant authority.,Janet Kline, Jennifer O'Sullivan, Specialists in Social Legislation and Joseph A. Cislowski, Analyst in Social Legislation, Education and Public Welfare Division,CRS 87-296 EPW,"April 3, 1987.",SuDoc# 14. 18/3

Drug abuse prevention and control

The President's budget for fiscal year 1988 asks for a total of $3 billion for Federal programs to prevent or control the use of narcotics and other dangerous drugs. In the form of a table, this CRS report shows budget authority (BA) requested, by agency, as compared with actual BA for FY 1986 and estimated BA for FY 1987. In the case of FY 1987, increased amounts authorized by the Anti-Drug Abuse Act of 1986 are also indicated, as are appropriations made pursuant to the Act under a separate title of the omnibus appropriations statute for that year, P.L. 99-571. A separate column shows the FY87 budget as proposed to be revised.

Summary and legal analysis of historic preservation tax incentives under the internal revenue code

Introduction -- Illustration of the Investment Tax Credit at Work -- Summary of the Historic Preservation Legislation and Tax Incentive Legislation. National Historic Preservation Act of 1966 ; Tax Reform Act of 1976 ; Revenue Act of 1978 ; Economic Recover Act of 1981 ; Deficit Reduction Act of 1984/Tax Reform Act of 1984 -- Historic Preservation Today - A Guide to Tax Incentives. The Roles of the IRS and the NPS in the Historic Preservation Process ; Current Application of the Investment Tax Credit for Qualified Rehabilitation Expenditures ; Historic Preservation Easements or Restrictions -- Judicial Review of Historic and Landmark Preservation Ordinances -- The Future of Tax Incentives for Historic Preservation -- Conclusion -- Appendices.,CRS 85-813 Ann"June 12, 1985."nnSuDoc # LC 14. 18/3

Alternative energy taxes

A range of energy tax alternatives are discussed in this report. These tax alternatives cover the recent proposals for taxing energy to raise Treasury revenue and to achieve other energy policy goals. Each is evaluated in the context of various measures of economic impacts, varying from regional to macroeconomic, from ease of administration to income distribution.,CRS 86-630 ENR,March 24, 1986,SuDoc# LC 14. 18/3

The general liability category of commercial insurance

This report analyses some of the available data to identify some of the reasons for the "crisis" of affordability and availability of the General Liability category of commercial insurance. Four possible reasons are identified: while there have apparently been dramatic increases in premium rates, premium income in the General Liability category is rising slowly relative to losses; insurers are writing less of these lines in comparison with other lines; the high and rising cost of litigation; and the relatively sharp swings in under- writing experience. These explanations do not necessarily cover the broad spectrum of and interaction between the legal, social, and other factors influencing the General Liability insurance market.,CRS 86-628 E,April 18, 1986,SuDoc# LC 14. 18/3

U.S. Agricultural Trade: An Overview

The U.S. agricultural trade performance has deteriorated over the past six years. The value of exports has fallen some 40 percent, cutting into what had been a healthy agricultural trade surplus. This report examines the reasons behind the deteriorating agricultural trade performance, recent policy changes to increase U.S. agricultural trade competitiveness, and a number of other options likely to be considered by the 100th Congress.

Immunity for witnesses testifying before congressional committees

When a witness before a congressional committee asserts his fifth amendment privilege against self-incrimination, the committee may obtain a court order which compels him to testify and grants him immunity against the use of his testimony and information derived from that testimony in a subsequent criminal prosecution. He may still be prosecuted on the basis of other evidence.,Jay R. Shampansky, Legislative Attorney, American Law Division,CRS 86-1026 A,"December 10, 1986.",SuDoc# 14. 18/3