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CRS85804Apage22
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CRS85804Apage22
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;New Trends in Employment Discrimination Litiga- tion," 14 Trial 32 (1978). 23] See 125 Cong. Rec. S. 1667 (daily ed. Feb. 22, 1979) (remarks of Sen. Williams). 23/ Discrimination Against Handicapped Persons: The Costs, Benefits and Inflationary Impact of Implementing Section 504 of the Rehabilitation Act of 1973 Covering Recipients of HEW Financial Assistance, 41 Fed. Reg. 20,232 (1976).
CRS85804Apage16
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CRS85804Apage16
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. Metropolitan Atlanta Rapid Rail Transit Authority, 681 F.2d 1376 (llth Cir. 1982); Consolidated Rail Corporation v. Lestrange, 687 F.2d 787 (3d Cir. 1982). _1£/ 28 C.F.R. §41.32 (1984).
CRS85804Apage23
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CRS85804Apage23
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CRS-19 prohibitions were broadened. This increase in funds may increase tax 22/ revenues. It has also been argued that employment discrimination against handicapped persons requires these individuals to seek assistance through welfare programs. In other words, the federal payments which are given to unemployed handicapped persons create another demand on tax money and one which might
CRS85804Apage18
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CRS85804Apage18
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direct grants and in North Haven, the Court did not define the term "program" at all but considering _1_§_/ Section 501 of the Civil Rights Act of 1964, 42 u.s.c. §2000d, and the Age Discrimination Act, 42 U.S.C. §60l2.
CRS85804Apage24
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CRS85804Apage24
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with particular handicaps may nevertheless not hire them for or promote them to particular jobs, not out of malice, but out of concern for Zfif Accommodating the Spectrum 142-147. 22] Id, at 149.
CRS85804Apage21
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CRS85804Apage21
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the Spectrum of Individual Abilities 141 (1983) (Here- after cited as Accommodating the Spectrum). lg] The arguments advanced for and against H.R. 370 and H.R. 1294 may be somewhat different. The basic arguments for and against including handicapped persons in the coverage of title VII will be discussed first and then a separate section will discuss the differences in such arguments for H.R. 1294.
CRS85804Apage19
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CRS85804Apage19
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." Therefore, the Court declined to consider whether federal financial assistance was received by the program or activity in Darrone. Due to the Supreme Court's decision in Grove City with regard to title IX and the uncertainty of the meaning of program or activity with regard to section 504 and other civil rights statutes, legislation was introduced in V 14/ the 98th Congress.~—' This legislation
CRS85804Apage17
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CRS85804Apage17
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uncertainty regarding the limitation of the phrase "program or activity," especially since the Supreme Court's decision in Grove City College v. Bell, 465 U.S. __R 104 S.Ct. 1211 (1984). .In Grove City, the Supreme Court found that an educational institution is covered by the nondiscrimination provisions of title IX of the Education ll] 28 C.F.R. §4l.S3 (1984). The regulations also contain
CRS851003EPWpage01
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CRS851003EPWpage01
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Washington, DC. 20540 85-1003 EPW The Library of Congress vA.\2f3: \§%+, 41: X5-/003 EPW Congressional Research Service GovennnentsPubflcaflons unn JUL 23 1994 Washmgton University Libraries St. Louis. MO 63130 PRQPER?@” gr is 3 cfifikfifiw '4"-"F‘§r"m ' ‘SELECTED FEDERAL INTERNAL REVENUE CODE PROVISIONS PERTAINING TO EDUCATION eBob Lyke Specialist in Education Education
Selected options for federal support of state and local technology development programs
Title
Selected options for federal support of state and local technology development programs
Date
1987
Summary
In an attempt to foster regional economic growth, many State and local governments have developed and are supporting programs to enhance technological advancement within their jurisdictions. These programs are based upon the idea that economic benefits accrue from the creation of new firms and from increases in productivity in existing companies through the application of technological products and processes. These efforts very by State and often a jurisdiction supports several different approaches. Several Federal programs and policies have facilitated State and local technological development activities. These include programs to strengthen the science and technology capabilities of State governments, to encourage industry-university cooperation, to expand the use of Federal technical resources, and to strengthen the research capacity of universities. There is congressional interest in exploring ways to augment Federal support for State and local technological advancement efforts. Various options are identified to assist Members in determining if future congressional action is necessary, and if so, what types of activities might build upon an infrastructure already in place.
School Board of Nassau County v. Arline
Title
School Board of Nassau County v. Arline: A person with the contagious disease of tuberculosis may be covered under section 504 of the Rehabilitation act of 1973
Date
1987
Summary
The Supreme Court held in School Board of Nassau County v. Arline that a person with the contagious disease of tuberculosis may be a handicapped individual under section 504 of the Rehabilitation Act of 1973.
Rural housing programs of the Farmers Home Administration
Title
Rural housing programs of the Farmers Home Administration: Brief descriptions and budget data
Date
1987
Summary
This report provides brief descriptions of the rural housing programs of the Farmers Home Administration (FmHA). The FmHA programs are classified according to the section under which they are authorized in the Housing Act of 1949, as amended. Each program description is followed by a table showing the dollar amount of loan or grant obligations and the number of housing units assisted or produced by the program for fiscal years 1977 through 1987.
CRS851003EPWpage13
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CRS851003EPWpage13
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on this legislation, in some States governmental units did not have authority to issue bonds to finance student loan programs. Committee on Finance. Tax Reform Act of 1976. Senate ' report no. 94-938. p. 406. gg/ Sec. 103(0). Sec. 626(b)(2) of the Deficit Reduction Act of 1984, P. L. 98-369, specifies a number of exceptions: bonds issued prior to the date of enactment (July l8, 1984), bonds issued by specified
CRS851003EPWpage15
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CRS851003EPWpage15
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as States could not tax the interest of Feder- al obligations. For a summary of legislative history on this issue, see Albert C. Ritchie, Power of Congress to Tax States Securities Under the Sixteenth Amend- ment. The American Bar Association Journal, vol. 5 (October, 1919), pp. 606-607. Also see Jacob Mertens, The Law of Federal Income Taxes, vol. 1. Wilmette: Calla- han, 1981, chap. 8, pp. 14-30. Q9
CRS851003EPWpage17
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CRS851003EPWpage17
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as nongovernmental purposes, including $1.1 billion for student loan bonds (in 1983, such bonds totaled $3.3 billion) and $11.6 billion for all private tax-exempt organization bonds (no separate figure was provided for private colleges and universities). §&/ ‘In 1981-1982, the total of all outstanding State and local government‘long—l term obligations for financing elementary and secondary schools was $41
CRS851003EPWpage19
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CRS851003EPWpage19
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in such areas. §§/ . The National Direct Student Loan program is currently the only major Federal student loan program under which recipients are receiving debt cancellation for professional employment. 22/ In fiscal year 1984, over 53,000 individuals §§/ Committee on Finance. Tax Reform Act of 1976. Senate Report no. 94-938. p. 430. 22/0 While Federal health professions student loan programs may offer debt
CRS851003EPWpage18
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CRS851003EPWpage18
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thani one percent of their proceeds were used directly or indirectly for nongovernmental purposes. In addition, arbitrage rules would be tightened, arbitrage rebates would be required, and advance refundings prohibited. Q1] Q1] President of the United~5tates. The President's Tax Proposals to the Congress for Fairness, Growth, and Simplicity. May, 1985. pp. 282-292. Among other things
CRS851003EPWpage12
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CRS851003EPWpage12
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. (1.103-l) Not all local school districts may qualify under this provi- sion. £2] Sec. 103(n)(7). £9] For an overview of Internal Revenue Code provisions pertaining to the taxation of State and local government obligations and how they would be changed by various tax reform proposals, see Joint Committee on Taxation, "Tax Refonm Proposals: Tax Treatment of State and Local Government Bonds
CRS851003EPWpage11
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CRS851003EPWpage11
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-8... Under the President's tax proposals, the exclusion for certain prizes and awards would be terminated except to the extent that recipients designate that s they go to tax-exempt charitable organizations. $1] ll] President of the United States. NThe President's Tax Proposals to the Congress for Fairness, Growth, and Simplicity. p. 59.
CRS851003EPWpage14
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CRS851003EPWpage14
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for such bonds. In addition, sec. 625 mandates two studies of these bonds. 22/ Sec. 103(n). The aggregate volume of student loan bonds and industrial development bonds that may be issued in any one year is limited for each State to to the greater of $200 million or $150 for every State resident ($100 for every such resident after 1986). Some exceptions are provided. Under sec. 7(a) of the Student Loan

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