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CRS85994Spage21
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CRS85994Spage21
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attendance records, and to teachers who accept assignments in schools with high percentages of disadvantaged students. In terms of the actual im- pact of the proposal, over half of the district's teachers have participated in the program; but the total supplements have represented less than 10 percent of the expenditures for teacher salaries. Under the Florida school reform legislation, State funds
CRS85994Spage23
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CRS85994Spage23
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CRS-19" $3 million for FY 1988, and $4 million for FY 1989. The level of the potential award and the projected number of recipients suggest that the authorized funds ,would be barely sufficient to provide for one fellowship per congressional district over the 4-year life of the program, rather than one fellowship per congressional district per year.’ , Supporters of the teacher excellence
CRS85994Spage09
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CRS85994Spage09
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nor the NEA gathers information. about teacher shortages by subject areas. however, recent estimates from the NCES project about 140,000 new teacher graduates per year between 19869 and 1993. This supply number must be balanced with a projected demand for an average of over 185,000 new teachers per year between 1986 and 1993. 2/ For several years, the Association of School, College and University
CRS85994Spage31
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CRS85994Spage31
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the general implementation of some concept or program. Comprehensive Federal programs to increase the supply of teachers or to improve the quality of teachers have been funded previously. In the late 1950s and 19603, as a part of a larger effort to improve the Nation's schools, Congress enacted the Education Professions Development Act and included programs to improve the quality of the Nation
CRS87231Epage12
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CRS87231Epage12
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the cost of any improvements are not deductible uless they are. incurred for qualified edu- cational or nmdical ex- penses. \_ . The deduction for consumer interest will be phased out over a 5-year period: 352 , disallowed in 1987, 602 in 1988, 802 in 1989, 902 in 1990 and 100% in 1991. De- duction of investment inter- est is limited to net in- vestment income. Excess of investment interest up to the $10,000
CRS87231Epage11
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CRS87231Epage11
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from gross income the am- ount contributed to an in- dividual retirement account -- up to the larger of $2,000 or 100% of employ- ment income per year ($250 for a nonworking spousal IRA). Income Averaging , Eligible individuals could reduce their tax liabili- ties for a year in which their income was at least 40% greater than their av- erage income for the pre- ceding 3 years. Tax Reform Act
CRS87231Epage10
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CRS87231Epage10
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%.) There was a limited exclu- sion of income for qualified unemployment compensation benefits for single individ- uals with less than $12,000 and nmrried.couples with less than$18,000 of income. The amount of certain schol- arship and fellowship grants was excludable from income. Certain prizes and awards that are received for a- chievement ix: fields such as charity, the sciences, and the arts were exclude- ble from
CRS87231Epage14
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CRS87231Epage14
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could be excluded from in- come was $5,000. (0 iflinimum Tax 20% alternative tax on sump of regular taxable income plus specified "tax prefer- The exclusion for dependent 0 care assistance benefits is limited to $5,000. The exclusion for prepaid group legal services is extended through Decem- ber 31, 1987. The employee educational assistance exclusion is extended through Decem- ber 31, 1987
CRS87231Epage07
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CRS87231Epage07
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will pay taxes under the Tax Reform Act. Q] Table 2, below, provides additional details about the general business tax provisions described in the preceding paragraphs. It also lists a num- ber of changes implemented by the Act, including selected tax provisions for specific industries, and the Act's most important provisions in the area of international taxation. R f+_/ For a discussion
CRS87231Epage22
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CRS87231Epage22
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CRS-20 TABLE 2. Provisions Affecting Business -- continued Item Subpart F Prior Law (continued) ment oil and gas extraction income, and individends frmn Foreign Sales Corporations were each subject to separate limitations. Theiso-called "deferral principle" of both prior law hand the Tax Reform Act ex- empts foreign corporations from U.S. taxation on their foreign income. Under prior
CRS87231Epage02
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CRS87231Epage02
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CRS87231Epage01
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CRS87231Epage01
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\__(:;,\ ‘{. l‘X;fl:5f f$"*0r ‘AV “ ‘Q{‘?1h yqf-§?‘]..;2”:3[EE: e§;>,_“c Congressional Research Service The Library of Congress Go «. vemment Publications U nn‘ I Washington,’ o.c. 20540 I p L A CRS Report for Congress No. 87-231 E U6 16 1994 Washmgfg ’ Llciiuiitisniverslty Libraries . MO 53130 TAX REFORM ACT or 1986 (P.L. 99-514): COMPARISON OF NEW WITH PRIOR TAX LAW The Tax Reform Act
CRS87231Epage25
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CRS87231Epage25
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..I.?.‘ I.‘ cas-23 ______ The Tax Reform Act of 1986: the effects on public utilities, by Donald W. Kiefer. [Washington] 198T:»*(Report no. 87-224 E) [Tax reform and foreign investment by U.S. firms, by David L. ]Brumbaugh. t[Washington] 1987. (Report no. 87-89 E) --- Tax reform effects, by Nonna A.Noto et al. [Washington] 1986. 8 (Is- sue Brief no. 1887010) I- Updated regularly. Tax reform: its
CRS86574Epage09
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CRS86574Epage09
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Authority 1,466 Outlays 1,245 Construction, Metropolitan Washington Airports (21-25-1333 -X-1-402-A; 69-1333) Budget Authority 301 Outlaysi 130 Aviation insurance revolving fund (21-25-4120 -X-3-402-A; 69-4120) Obligation Limitation _ ‘ 4 Outlays ‘ p - ” " A . _ 4 Trust fund share of FAA Operations (21-25-8104 -X-7-402-A; 69-8104) % Budget Authority 19,178 Outlays 19,178 Grants-in-aid for airports
The balanced budget and emergency deficit control act of 1985
Title
The balanced budget and emergency deficit control act of 1985: Effects on transportation programs spending, FY 1986
Date
1986
Summary
This paper details the effects of the Balanced Budget and Emergency Deficit Control Act of 1985 (P.L. 99-177), more generally referred to as the Gramm-Rudman-Hollings Act, on transportation programs in which the Federal Government is involved.
CRS86574Epage07
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CRS86574Epage07
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CRS-5+ Department of~Transportation-ProgramsaFunding:Sequestration,1FYi1986t ($ thousands) -- continued? Account~Title,_Category~ Sequester;Amounts> FederaldRailroad3Administration, Railiserviceiassistancea (2l+l6-01227 -X-l-4O1¥A;369—Ol22) Budget Authority Outlays Northeast corridor improvement program (21-16-0123 -X-1-401-A; 69-0123) Buget Authority Outlays Office of the Administrator (21-16-0700
CRS86553EPWpage02
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CRS86553EPWpage02
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CRS86553EPWpage05
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CRS86553EPWpage05
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CRS86553EPWpage15
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CRS86553EPWpage15
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of two separate individuals argue that this treats one-earner couples unfairly. The Administration has estimated that revenue losses associated with IRA deductions will be about $16 billion in fiscal year 1987. Much like these rev- enue losses, the additional $1 billion in revenue losses associated with the Administration's spousal IRA proposal would have been skewed in favor of high- income
CRS86553EPWpage09
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CRS86553EPWpage09
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contribution exceed $2,000 in the 0 ‘ ' Present law contains an anomaly under which a married couple with only one earner can contribute up to a total of $2,250 to their IRAs while a married , couple that has two earners, one of which earned less than $250, is subject to a lower overall limit. ‘For example, if one spouse had compensation of $25,000, ‘and the other spouse had $100, the overall deduction

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