THIS SEARCH THIS DOCUMENT THIS CR ISSUE GO TO
Next Hit Forward Next Document New CR Search
Prev Hit Back Prev Document HomePage
Hit List Best Sections Daily Digest Help
Doc Contents
[Page: S3187] GPO's PDF---
The following petitions and memorials were laid before the Senate and were referred or ordered to lie on the table as indicated:
POM-468. A concurrent resolution adopted by the Legislature of the State of Louisiana relative to obtaining an apology from the government of Japan for crimes against prisoners of war during World War II; to the Committee on Foreign Relations.
House Concurrent Resolution No. 4
Whereas, 33,587 men and women in the United States military and 13,966 United States civilians were captured by the forces of the Empire of Japan in the Pacific Theater during World War II, confined in brutal prison camps, and subjected to severe shortages of food, medicine, and other basic necessities; and
Whereas, many of the United States military and civilian prisoners of the Imperial Japanese Government during World War II were forced to work in coal, copper, lead, and zinc mines, steel plants, shipbuilding yards, and other private Imperial Japanese industries; and
Whereas, many of the United States military and civilian prisoners of the Imperial Japanese Government were starved and beaten to death or executed by beheading, firing squads, or immolation, while working for Japanese business entities that have become some of the largest multinational companies in the world today; and
Whereas, the Federal Republic of Germany has formally apologized to the victims of the Holocaust and provided financial compensation to its victims; and
Whereas, the United States government , in 1988, acknowledged the unfairness of its policy of detaining and interring Japanese-Americans during World War II; and
Whereas, while Japanese government officials have expressed personal apologies and supported the payment of privately funded reparations to some victims, the Japanese government has refused to fully acknowledge the crimes of Imperial Japan committed during World War II and to provide reparations to its victims: Therefore, be it
Resolved, That the Legislature of Louisiana requests that the President of the United States and the United States Congress take all appropriate action to further bring about a formal apology and reparations by the Japanese government for the war crimes committed by the Imperial Japanese military during World War II. Be it further
Resolved, That suitable copies of this Resolution be transmitted to the President of the United States, the Japanese Ambassador to the United States, the President of the United States Senate, the Speaker of the United States House of Representatives, and each member of Louisiana's congressional delegation.
--
POM-469. A concurrent resolution adopted by the Legislature of the State of Louisiana relative to Social Security; to the Committee on Finance.
House Concurrent Resolution No. 13
Whereas, in November 1999, the National Conference of State Legislatures (NCSL) published a position-neutral report titled ``Federal Reductions to Social Security Benefits of State and Local Employees: The Windfall Elimination Reduction and the Government Pension Offset'' ; and
Whereas, the NCSL report stated that two federal Social Security provisions known as the Government Pension Offset (GPO) and the Windfall Elimination Provision (WEP) result in a reduction of Social Security benefits received by beneficiaries who also receive ``uncovered'' government retirement benefits earned through work for a state or local government employer where the Social Security payroll tax was not paid; and
Whereas, the NCSL report stated that congress, in crafting the GPO and WEP benefit reductions, intended to alleviate concerns that public employees who had worked primarily in uncovered, non-Social Security employment receive the same benefit as workers who had worked in covered employment throughout their career; and
Whereas, the NCSL report stated that the GPO reduces the Social Security spouse's (widow's) benefit by two-thirds of the amount of the public retirement benefit received by the spousal beneficiary and, in some case, the offset will eliminate a Social Security benefit; and
Whereas, the WEP applies to some government employees who worked primarily in uncovered employment and who have earned an uncovered government pension and also worked enough quarters in covered employment to qualify for an earned Social Security benefit which is subject to a reduction of up to one-half of the amount of the uncovered public retirement benefit earned; and
Whereas, based on the facts as presented in the NCSL report, it can be argued that both the GPO and the WEP reductions are unfair to lower-wage public employees who receive lower uncovered public pension benefits, because the greatest reductions are suffered by the lowest Social Security earners, and both reduction provisions assume that public employees in uncovered employment, are career employees and make no adjustments for employees who may move in and out of public sector employment or who may qualify for only a minimal uncovered government pension : Therefore, be it
Resolved, That the Legislature of Louisiana does hereby memorialize congress to repeal the two federal Social Security provisions known as the Government Pension Offset and the Windfall Elimination Provision, and thereby prevent the reduction of Social Security benefits received by beneficiaries who also receive ``uncovered'' government retirement benefits earned through work for a state or local government employer. Be it further
Resolved, That a copy of this Resolution be transmitted to the presiding officers of the Senate and the House of Representatives of the Congress of the United States of America and to each member of the Louisiana congressional delegation.
--
POM-470. A concurrent resolution adopted by the Legislature of the State of Louisiana relative to tax treatment of independently contracted school bus operators; to the Committee on Finance.
House Concurrent Resolution No. 14
Whereas, many Louisiana school systems retain school bus operators who own their own school buses and who act as independent contractors for the purpose of transporting students to and from school and school-related events, and each such operator incurs expenses in the performance of his duties, including the cost of new tires, tune-ups, routine maintenance, engine and body repair, interest on financing of the bus, and depreciation thereof; and
Whereas, in each year prior to 1989, such operators were paid a base salary that was reported to the Internal Revenue Service on form W-2 which applies to statutory employees and, in addition thereto, were paid a separate operation expense reimbursement allowance that was reported on form 1099-Miscellaneous which applies to independent contractors; and
Whereas, in each tax year prior to 1989, each such operator was required to pay income tax on his base salary, but it appears that the Internal Revenue Service apparently either condoned or was unaware of the prevailing tax practice of the operators who were foregoing the reporting of their form 1099-Miscellaneous allowance as taxable income thereby allowing, in effect, a tax exemption relative thereto; and
Whereas, the former practice of many operators was to carry forward the unused, untaxed portion of their expense allowance to be applied in any future year if the expense allowance paid in that year did not cover the expenses actually incurred; and
[Page: S3188] GPO's PDF
Whereas, during the year 1988, or sometime thereabout, the practice of issuing both a form W-2 and form 1099-Miscellaneous to an individual employee came to the attention of the Internal Revenue Service which, apparently, concluded that the practice of treating a single employee as both a statutory employee and an independent contractor, and the resulting accumulation of unused, untaxed expense allowances was unacceptable and further concluded that a law or regulation was necessary to address the subject; and
Whereas, in tax year 1989, United States Treasury Regulation §1.62-2 became effective, which required employers to pay operational reimbursement allowances in compliance with an arrangement known as an ``accountable plan'', requiring operators to: (1) only claim expenses incurred in the operation of their buses, (2) provide employers with an itemized list of actual operating expenses, and (3) return to their employers the amount of expense allowance that exceeded the actual expenses incurred during the pay period; and
Whereas, to comply with the 1989 tax regulation, employers began changing their method of paying operators by discontinuing the payment of a separate operational expenses allowance, while simultaneously increasing each operator's base salary by an amount equal to the former expense allowance, and reporting the total amount to the Internal Revenue Service as form W-2 salary; and
Whereas, reporting operational expense allowance as form W-2 salary instead of form 1099-Miscellaneous income, deprives each operator of the opportunity to forego reporting the total amount of the allowance as taxable income as was the widespread practice prior to tax year 1989 and, furthermore, subjects the unused expense allowance to taxation unless that portion is returned to the employer; and
Whereas, the federal government's apparent objective of preventing the accumulation of unused, untaxed expense allowance appears to be neutral on its face, but it nevertheless has caused a departure from treating all operators the same, resulting in a situation that many operators consider to be unfair and disparate treatment between operators, and one example of such perceived disparate treatment is the contrast between those operators who itemize their expenses for deduction purposes as compared to those who must claim the standard deduction; and
Whereas, there are operators whose personal finances are such that they file a federal income tax form 1040 along with a schedule of deductions, and their individual circumstances allow them to deduct all or a part of their expense allowance from taxable income but, by contrast, there are other operators whose personal finances are such that they must claim the standard deduction and, because their circumstances do not allow for itemization, they have no choice but to report their operation expense allowance as taxable income less any returned portion; and
Whereas, the division of operators into those two groups reveals that one group can deduct allowances from taxable income while the other group cannot, thus causing disparate treatment between the two groups, even though the factors that distinguish the groups may be based on totally random and fortuitous circumstances that are unrelated to the occupation of school bus operator, including such factors as home ownership, having a second job, or being married to a highly compensated spouse; and
Whereas, any such disparate treatment can be corrected simply by returning to the pre-1989 policy of treating independently contracted school bus operators as hybrid employees, meaning that they should be treated as statutory employees with respect to their base salary and treated as independent contractors with respect to their operation expense allowance, provided such policy includes an authorization to report the total amount of such allowances on form 1099-Miscellaneous, with an exemption of those allowances from taxable income without returning the unused portion, and thereby allowing a carryforward thereof: Therefore, be it
Resolved, That the Legislature of Louisiana does hereby memorialize the United States Congress to correct disparate treatment of independently contracted school bus operators by enacting legislation to cause a return to the pre-1989 policy to treating such operators as hybrid employees, meaning that they should be treated as statutory employees with respect to their base salary and treated as independent contractors with respect to their operation expense allowance, provided such policy includes authorization to report the total amount of such allowances on form 1099-Miscellaneous, with an exemption of those allowances from taxable income without returning the unused portion, and thereby allowing a carryforward thereof. Be it further
Resolved, That a copy of this Resolution be transmitted to the president of the United States Senate, to the speaker of the United States House of Representatives, and to each member of the Louisiana congressional delegation.
--
POM-471. A concurrent resolution adopted by the Legislature of the State of Louisiana relative to the compensation of retired military personnel; to the Committee on Armed Services.
House Concurrent Resolution No. 15
Whereas, American servicemen and women have dedicated their careers to protect the rights we all enjoy, and many career military personnel have endured hardships, privation, the threat of death, disability, and long separations from their families while in service to our country, and those soldiers and sailors who have made a career of defending our great nation in peace and war from the time of the American Revolution until the present day are integral to the success of our military forces; and
Whereas, there exists a gross inequity in the federal statutes that deny disabled career military personnel equal rights to receive Veterans Administration disability compensation concurrent with receipt of earned military retired pay, although legislation has been introduced in the United States Congress to remedy this inequity applicable to career military personnel; and
Whereas, the injustice involves those veterans who are retired with a minimum of twenty years of service, in that they are denied the receipt of hard-earned military longevity retirement pay which is not paid, but should be paid concurrently with Veteran Administration awards for service-connected disability compensation.
Whereas, there is a significant difference between earned career military retirement benefits that are based on twenty years or more of honorable and faithful service and rank at time of retirement, and disability compensation which, unlike longevity retirement pay, is intended to compensate for pain, suffering, disfigurement, chemical exposures, wound injuries, and a loss of earning ability has a minimum requirement of only ninety days of active duty; and
Whereas, military retirement benefits are not ``free'' because military personnel must contribute toward their retirement, which results in a reduction of military base pay by approximately seven percent when pay and allowances are computed and approved by Congress and, traditionally, career military personnel receive lower pay and retirement benefits compared to their civilian counterparts after a life of hardship and long hours without overtime pay and without the advocacy of unions to seek better benefits; and
Whereas, the Veterans Administration pays to disabled veterans with a total body disability of thirty percent or more additional compensation known as ``dependents allowances'' which is based on one or more dependents of the disabled veteran and the amount of the allowance increases with the severity of the disability, and the Department of Defense causes to be deducted from disabled veterans' benefits an amount which is more or less the same amount as the dependents allowance, and essentially leaves the disabled veteran with no dependents allowance, and the effect of that practice is to extend discriminatory treatment to the families of disabled retirees; and
Whereas, it is patently unfair to require disabled military retirees to fund their own Veterans Administration compensation by deductions on a dollar-for-dollar basis, and no such deduction applies to the benefits of similarly situated federal civil service or congressional disability retirees, and to correct this unjust discrimination a statutory change is necessary which will also serve the purpose of ensuring that America's commitment to national and international goals is matched by the same allegiance as already shown by those who sacrificed their physical well-being on behalf of those goals: Therefore, be it
Resolved, That the Legislature of Louisiana does hereby memorialize the United States Congress to amend Title X, United States Code, relating to the compensation of retired military, to permit concurrent receipt of retired military pay and Veterans Administration disability compensation, including dependents allowances. Be it further
Resolved, That a copy of this Resolution be transmitted to the president of the United States, the United States secretary of defense, the presiding officer of the Senate and the House of Representatives of the Congress of the United States, the committee chairman of the Senate Armed Forces Committee and the Senate Veterans Affairs Committee, the committee chairman of the House National Security and Veterans Affairs Committee, and each member of the Louisiana congressional delegation.
--
POM-472. A concurrent resolution adopted by the Legislature of the State of Louisiana relative to the Water Resources Development Act of 2000; to the Committee on Environment and Public Works.
House Concurrent Resolution No. 17
Whereas, Louisiana citizens living and working in southeast Louisiana have been and continue to be vulnerable to the devastating effects of hurricanes and tropical storms; and
Whereas, the Morganza to the Gulf of Mexico Hurricane Protection Project will provide protection for the residents, business, and property owners of Louisiana; and
Whereas, the state of Louisiana and the U.S. Army Corps of Engineers have worked together to coordinate and construct projects according to the hurricane protection alignment that complies with U.S. Army Corps of Engineering standards; and
Whereas, the state of Louisiana has expended a considerable amount of effort and capital on projects that are along and within the proposed Morganza to the Gulf of Mexico Hurricane Protection Project alignment; and
[Page: S3189] GPO's PDF
Whereas, the state of Louisiana, serving as the local sponsors for the Morganza to the Gulf of Mexico Hurricane Protection Project, will be responsible for providing the matching funds for this project: Therefore, be it
Resolved, That the Legislature of Louisiana does hereby memorialize the United States Congress to take such actions as are necessary to include in the Water Resources Development Act of 2000, a directive to the secretary of the Army, acting through the Chief of Engineers, to credit toward the nonfederal share for the cost of any work performed by the nonfederal interests for interim flood protection determined by the secretary of the Army as compatible and an integral part of the Morganza to the Gulf of Mexico Hurricane Protection Project. Be it further
THIS SEARCH THIS DOCUMENT THIS CR ISSUE GO TO
Next Hit Forward Next Document New CR Search
Prev Hit Back Prev Document HomePage
Hit List Best Sections Daily Digest Help
Doc Contents