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CRS851003EPWpage40
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CRS851003EPWpage40
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firm offering such annuities, the Teachers Insurance and Annuity Association, reports that in 1984 some 800,000 persons made contributions totaling approximately $2.5 billion to its plans. 192/ No estimate is available of the revenue reduction due to tax provisions pertaining to see. 403(b) plans. 0For‘all_employer-supported pension plans (most of which would not be sec. 403(b) plans), the fiscal
CRS851003EPWpage36
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CRS851003EPWpage36
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on cigars (P.L. 86-779). 29] In part the provision was designed to assist families that took Indian children into their homes during the school year but not for an §2/ The payments "shall be treated as amounts paid for use of the organi- zation." ‘ 29/ Congressional Record, vol. lO6, part 13, p. 18063.
CRS851003EPWpage37
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CRS851003EPWpage37
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except for "temporary absences...due to special circumstances." (sec. 1.152-l(b)) For a discussion of the intent of the legislation, see the statement of Rep. Dixon explaining a separate bill that was introduced earlier in the second session of the 86th Congress, Congressional Record, vol. 106, part 5, p. 5679- gg/ Church of Latter—Day Saints Social Services Office estimate. Programs
CRS851003EPWpage41
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CRS851003EPWpage41
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- 19;] In general, distributions would_have to7begin no later than the April lst following the year in which the recipient attains the age of 70 and 1/2; from then on, they would have to complv with minimum payment schedules. Early distri- butions (before age 59 and 1/2, d~ath, or disability) would be subject to a re- capture tax of 20 percent, reduced to 10 percent if the distribution were used
CRS851003EPWpage42
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CRS851003EPWpage42
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-financed property. 108/ These and other requirements are specified in sec. 5l4(c)(9)(B). 109/ Committee on Finance. Deficit Reduction Act of 1984. Senate print no. 98-169. vol. 1. pp. 848-850. ‘
CRS851003EPWpage43
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CRS851003EPWpage43
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-42- It was estimated that extending the exception for taxation of property ac- quired or improved by debt-financing to educational institutions and affiliated organizations would reduce fiscal year 1985 budget receipts by $46 million. llO/ The President's tax proposals do not discuss this provision; llgf Ibid., p. 850. The estimate was made for a provision in the Senate amendment to H. R
Social service programs
Title
Social service programs: Reagan administration's FY 1988 budget proposal
Date
1987
Summary
The Reagan Administration has requested a $2.2 billion "generic appropriation" to cover a variety of social service programs that have previously been funded by the Congress on a program-specific basis. This paper briefly describes this proposal, presents background information on the programs that would be affected, and discusses possible effects of the proposal.
Sheltered workshops for the handicapped
Title
Sheltered workshops for the handicapped: Background information and pending legislation
Date
1985
Summary
Sheltered workshops serve the dual functions of rehabilitation training facility and employment opportunity for handicapped individuals. The Federal Government certifies sheltered workshops to pay subminimum wages and purchases commodities and services from workshops under a special procurement program. This paper discusses these Federal programs and pending legislation regarding sheltered workshops.
Social security and medicare coverage of employees of state and local governments
Title
Social security and medicare coverage of employees of state and local governments
Date
1986
Summary
This paper describes the conditions under which employees of State and local governments are covered by social security and medicare.
Sources of state tax revenues in individual states by major type and rate of tax as of january 1, 1984
Title
Sources of state tax revenues in individual states by major type and rate of tax as of january 1, 1984
Date
1984
Special supplemental food program for women, infants and children (WIC)
Title
Special supplemental food program for women, infants and children (WIC): Description, history and data
Date
1986
Summary
The special supplemental food program for Women, Infants and Children (WIC) provides monthly food supplements to low-income pregnant and postpartum women, and infants and children who are determined to be at health risk because of nutrition-related problems. Created in 1972, this food program was designed to blend the nutritious benefits of food with health care during critical times of growth and development. This report describes the program and its history and evolution. It also provides current and historical data on funding and participation.
CRS84635SPRpage10
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CRS84635SPRpage10
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. Accordingly, in 1976 an EPA/NRC Task Force met to provide clearer definition of the types of radiological accidents for which State and local governments should prepare emergency plans. The Task Force Report, NUREG-0396, contained "Planning Basis” guidance for officials. Planning Basis vNUREG~O396 defines the Planning Sasis as "guidance in terms of(1) size of planning area (distance); (2) time
CRS84635SPRpage12
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CRS84635SPRpage12
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CRS-6 low-consequence accidents postulated for purposes of evaluating plant design. More serious Class 9 accidents include those leading to either partial or total core melt, accompanied by some failure of the containment vessel). Two predominant exposure pathways were identified--direct exposure and ingestion-—along with the size of the EPZs for each: (1) 10-mile Zone: In order to avoid gamma
CRS84635SPRpage37
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CRS84635SPRpage37
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. Washington, U.S. Govt. Print. Off., Oct., 1979. 201 p. (Kemeny Commission Report). U.S. Environmental Protection Agency.f Manual of protective action guides and protective actions for nuclear incidents. Sept., 1975 (Revised June 1980). Various pagings. EPA-520/1-75-001. U.S. Federal Emergency Management Agency. Planning guidance for the prepara- tion of the Federal radiological emergency response plan
CRS84635SPRpage36
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CRS84635SPRpage36
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planning. There have also been efforts in Congress to answer some of the financial concerns that have been voiced by governments which must expend increasing amounts to bring their state of preparedness up to standards. The Radiological Emergency Response Planning and Assistance Act of 1983 (S. 1395/Moynihan) would provide direct Federal financial assistance to State and local governments for emergency
CRS84635SPRpage22
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CRS84635SPRpage22
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Point independently of the hearings. FEMA in March 198i had found major and minor deficiencies in 14 of 25 emergency planning categories. FEMA's second warning to the owners of Indian Point failed to achieve the requisite upgrading of plans. Two major deficiencies were identified by FEMA: (1) lack of evacuation transportation in Westchester, County; and C2) Rockland County's withdrawal from
CRS84635SPRpage32
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CRS84635SPRpage32
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properly reviewed in the technical community. Finally, _2/ U.S. Library of Congress. Congressional Research Service. Potential for Reduction in the Predicted Release of Radioactive Materials Following a Severe Nuclear Reactor Accident. Typed report by Robert L. Civiak. Mar. 21, 19830 pa .
CRS84635SPRpage21
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CRS84635SPRpage21
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philosophical as technical." The dispute began on September 17, 1979, when the Union of Concerned Scientists (UCS) filed a petition which sought the suspension of operation of Indian Point units #2 and #3 (#1 was shut down in October 1974) for, among other things, severe safety risks and the hazards to the surrounding population. (The Indian Point facility is about thirty miles north of Manhattan
CRS84635SPRpage20
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CRS84635SPRpage20
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Plan was replaced, in April 1983, by the Planning Guidance, which was the next step in drafting a comprehensive Federal Radiological Emer- gency Response Plan (FRERP). The Planning Guidance, and the FRERP (Part 1) which followed in November 1983, covered any radiological incident that could significantly affect the public health and safety, and require a response by multiple Federal agencies. Both
CRS84635SPRpage19
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CRS84635SPRpage19
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to emergency planning after March 1979 compelled the NRC to revitalize its radiological emergency planning procedures and better coordinate response procedures with FEMA. On December 16, 1980, the NRC and FEMA updated that year's MOU with another Memorandum that focused on the assistance that both the NRC and FEMA could provide to each other during a radiological response. A week later, FEMA.issued its

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