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CRS86614ENRpage22
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CRS86614ENRpage22
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year 1987, the Department of the Interior is requesting a 8 total of $6.18 billion in budget authority, a decrease of $184 million from the $6.37 billion appropriated for FY86 (including a 4.3 percent sequestering under the Gramm-Rudman-Hollings Act). It is impossible to calculate the exact effect on the Interior budget, if sequestration is triggered for FY87, until September, since the amount
CRS86614ENRpage01
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CRS86614ENRpage01
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. Thompson, Analyst Environment and Natural Resources Policy Division March 19, 1986 Q$GE.E Gwéfnment Publications (3'&_Q%fi§%§ Unfi Ev W3; i«:»::2%g A ‘§NFAs‘<\me:;x\ Washington UnsveT5‘TY Libraries St. Louis, MO 63130
CRS86746Epage08
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CRS86746Epage08
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contend that property damage occurs when apartments are leased to single- parent households. In 1983, 5.8 million families headed by women accounted for 29 percent of rental households with children. HUD estimates that by 1990, families headed by women will account for 43 to 50 percent of all rental households with children. These families will be competing with 28 to 30 million renter households (two
CRS84848Apage05
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of finalization of the adoption proceedings, and made avail- able to the adoptee upon reaching the age of majority. For any adoption completed prior to July 4, 1983 (the effective date of this law), this information, if available, shall be given to the adoptive parents, legal guardian, or attending. physician of any minor adoptee, or to any adult adoptee, upon order of the court for good cause shown
CRS84848Apage04
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CRS+2 However, the following points should be kept in mind.. All states require a pre-adoption investigation which includes information on the adoptee's condition and may include information on the health of th birth parents as well; see, e.g., Ariz. Rev. Stats. § 8-l20.D(4), which specifically provides that the pre-adoption investigation must include information on "the heritage
CRS84848Apage14
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CRS84848Apage14
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.47(3)); Nebraska (Neb. Rev. (Stats. §§ 43-130--43-145); Nevada (Nev. Rev. Stats. § 127.007); New Jersey (interoffice communication, ggpgg); New York (N.Y. Pub. Health Law §§ 4138b-7 4l38d); North Dakota (N.D. Cen. Code § 14-15-16); Oklahoma (internal regu- lation, for persons adopted through the Department of Human Resources only); Oregon (Or. Rev. Stats. § 109.342; ch. 672, L. 1983); Texas (Tex. Hum. Res. Code
CRS86746Epage04
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increased steadily until 1983 when their construction declined, only to increase again in 1984. CRS-2” TABLE 1. Number of Bedrooms in Privately Financed, Unsubsidized Apartments (presented by year of completion) Bedrooms Year Completed Total Units 0 or 1 2 3 or more 1970 328,400 139,000 (42%) 171,100 (52%) 13,300 (6%) 1974 405,700 184,500 (45%) 197,000 (49%) 24,200 (6%) 1980 196,100 4 93,700 (48
CRS86746Epage06
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in excessive damage, vandalism, and _1__/ Measuring Restrictive Rental Practices Affecting Families with Children. lJ.S. Department of Housing and Urban Development, Office of Policy Development and Research, 1980. p.22.
CRS86746Epage07
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percent versus 18 percent). ‘ 2/ Smull, Cecile. Housing Our Families. Washington, U.S. Department of Housing and Urban Development, Office of Policy Development and Research, August 1980. p. 11. D l
CRS86746Epage09
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T cas-7 Critics argue such an action could cause problems as it would affect the rights of several groups including families with children, the elderly, the handicapped, and those who prefer not to live near children, as well as owners and managers of rental property. The idea of passing a national law permitting children in all projects would probably be met with strong opposition. Some people assert that such restrictive policies are actually a form of sexual and racial discrimination since a greater proporebme of minorities and female-headed households are in the rental market. They claim that policies restricting children are legal loopholes to exclude ilarge tninority families from particular neighborhoods. Opponents assert that it is not racially or sexually discriminating to take rational measures to protect their property from damage and offer housing in an enormously varied market that features tranquility and safety. Few cities and States have ordinances which prohibit such restrictive practices. In many cases, the laws which do exist are not strongly enforced, and punishment imposed upon violators is minimal. Thus, this form of landlord prerogative is not prohibited in most places. i Local zoning and land use ordinances regulate what can be built where, and local occupancy'standards may limit the number of persons that can.occupy residenr tial units of different sizes and types. Some areas have attempted to create a mix in local housing stock through legislation directly affecting local zoning in hope that these laws would open up the suburbs to a wider variety of housing. On the other hand, some local officials have expressed fears that if laws prohibiting such exclusionary practices were enacted in a few jurisdictions rather
CRS87231Epage24
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CRS87231Epage24
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] 1986. (Report no. 86-720 E) Taxation of overseas investment: subpart F and the Tax Reform 1 Act of 1986, by David L. Brumbaugh. [Washington] 1987. (Report no. 87-167 E) 7 9 ----- Tax code changes of interestto aged Americans: selected [provisions 9 of the conference agreement on H.R. 3838, the Tax Reform Act of 1986,: by Louis Alan Tal1ey. [Washington] 1986.‘ (Report no. 86-884 E) --- Tax
CRS87231Epage06
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CRS87231Epage06
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will be to reduce the number of profitable corporations that do not pay taxes. In the first three years following the law's enactment (1987-89), a part of corporate "book" earnings (profits as reported to stockholders) will be included in the base ofthe 1/ For details, see: U.S. Library oficongress. Congressional Research Service. Depreciation and the Tax Reform Act of 1986. Report No. 87-342 E
CRS87231Epage05
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over five years: 935 percent will be disallowed in 1987, 60 per- cent in 1988, 80 percent in 1989, 908 percent in 1990, and 100 percent in 1991. Deduction of investment interest is limited to net investment income. The deduction for charitable contributions for noni temi zers expired at the end of 1986. A Table 1, below, provides additional detail about the changes the in- dividual income tax
CRS87231Epage21
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CRS87231Epage21
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CRS-19 TABLE 2. Provisions Affecting Business -- continued Item Expensing off Intangible Drilling Costs t(IDCs) Deductions for Additions to Bad Debt Reserves of Banks 0 0 Foreign Sales Corporation (FSC) Tax Bene- fit for Export- ers Limitation on U030 FOP“ ign Tax Credit bad debt reserves. mount of the deductionthat (was permitted was based ei- Prior Law (continued) individuals, 100
CRS87231Epage23
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CRS87231Epage23
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CRS-21 CONGRESSIONAL Rapoars AND DOCUMENTS [U.S. Congress. House. Committee on Conference. Tax Reform Act of 1986; Conference report to accompany H.R. 3838. Washington, U.S. Govt. Print. Off., Sept. 18, 1986. p A H 6 (99th Congress, 2d session. House. Report no. 99-841) U.S. Congress. House- Committee on Ways and Means. Tax Reform Act of 1985; Report on H.R. 3838 together withdissenting
CRS87231Epage19
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CRS87231Epage19
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incurred (i.e., ‘were permitted to "expense" them) rather than deduct them over a number of ayears. 25% ofqualified expenses (provision expired 12/31/- 85). No change from prior law. Credit is extended through 1988 at a reduced rate of 202. Die definition of quali- fied research expenditures is clarified and modified. Business Provisions Affecting Specific Sectors Accounting for 8 Long
CRS87231Epage09
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CRS87231Epage09
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begin- ning in 1989. Tax Reform Act $1,900 in the tax year 1987, $1,950 in tax year 1988, $2,000 in tax year 1989, and indexed thereafter. (The exemption is phased out for upper-income taxpayers.) Special exemptions repealed; $600 added to the standard deduction for joint filers and $750 added to stand de- duction for single filers, for elderly or blind. No change from prior law. No change frouuprior
CRS87231Epage26
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CRS85797Epage09
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CRS85797Epage09
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CRS-3 as well as farm management, if done fknr cash wages. Excluded from the hired farm workforce survey are exchange work, work done by unpaid family members, custom work, nonfanm work done <n1 a farm, or work done exclusively for "pay- in-kind." Four classifications of workers are presented: (1) casual (fewer than 25 days at farm work); (2) seasonal (25-149 days of farm work); (3
CRS85797Epage19
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CRS85797Epage19
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CRS-8 Strengths l. 2. Weaknesse The source provides an actual count of migrant children in the school systems across the country on a detailed geographic basis. Since system records previous residence, intended destination, and peak months of enrollment, migration patterns may be discerned. 8 SUMMARY In a Edward De Even though this provides an actual count, up to 15 to 20 percent of students who

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