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Capitol Corner

by Craig S. Brightup


More Ballenger bills

Rep. Cass Ballenger (R-N.C.), chairman of the House Subcommittee on Workforce Protections, has introduced four narrowly focused bills that would amend the Occupational Safety and Health Act and reform the Occupational Safety and Health Administration (OSHA).

The Safety Committees Act (HR 1434) would permit employer/employee safety and health committees to evaluate and suggest workplace safety improvements without going against the National Labor Relations Board (NLRB). NLRB says employers cannot meet with groups of employees in nonunion settings if the discussion concerns terms and conditions of employment, such as workplace safety and health. The Rulemaking Reform Act (HR 1436) would require OSHA to identify and give fair notice to industries that will be influenced directly by its proposed standards and perform cost analyses and risk assessments for each affected industry. The Small Business Regulatory Enforcement Fairness Implementation Act (HR 1437) would require OSHA to adopt specific waiver-of-penalties policies for nonserious violations if the violations are corrected within a time frame set by OSHA. And the Safety and Health Audit Promotion Act (HR 1438) would provide limited protection for businesses that conduct self-audits, as well as encourage employers to correct any problems they may uncover.

Tax package

As required by the fiscal year 2000 budget passed by Congress in April, the House Ways and Means Committee should have a tax bill by now. NRCA has been lobbying Congress to see that certain provisions are included.

For instance, NRCA is a member of the Family Business Estate Tax Coalition, which has been lobbying Congress to phase out the estate tax. Also known as the death tax, estate tax generates little federal revenue while making it prohibitively expensive to transfer family-owned businesses to successive generations. In fact, a study released by the Congressional Joint Economic Committee found estate tax to be the leading cause of dissolution of family-owned businesses.

On May 27, Rep. James Talent (R-Mo.), chairman of the House Small Business Committee, introduced the Small Employer Tax Relief Act of 1999 (HR 2087) to do the following: increase the health insurance deduction for self-employed individuals to 100 percent; increase the meal expense deduction for small businesses to 80 percent; increase the expensing limit for small businesses to $35,000; reduce payroll taxes by repealing the federal unemployment payroll surtax; reduce the top individual income tax rate from 39.4 percent to 34 percent on the active business incomes of small businesses; and allow small-business owners to use the cash method of accounting without limitation instead of the currently required accrual method. The bill defines small-business taxpayers as taxpayers having average annual gross receipts of $5 million or less for the prior three years. Such businesses typically are S corporations, partnerships, limited-liability corporations and sole proprietorships.

Skilled Workforce Enhancement Act

On May 14, Talent and 16 bipartisan co-sponsors introduced the Skilled Workforce Enhancement Act of 1999 (HR 1824). It would allow a small-business employer who trains employees in highly skilled trades, which would include roofing, to receive a tax credit of $15,000 per employee per year for up to four years. In exchange for the credit, the employer must provide 2,000 hours of shop training per year, including classroom training. A small business is defined as any employer who employs 250 or fewer people per year.

Legislative conference

NRCA will hold its Fall Committee Meetings and Legislative Conference Sept. 27-30 in Washington, D.C. Participants will hear from Capitol Hill notables, as well as lobby their Congressional members. For more information, roofing professionals should contact Krista Kershner, NRCA's assistant manager of meetings and convention, at (847) 299-9070, ext. 215.


Craig Brightup is NRCA's associate executive director of government relations.

Copyright © 2001 National Roofing Contractors Association