Summary: H.R.4022 — 102nd Congress (1991-1992)All Information (Except Text)

There is one summary for H.R.4022. Bill summaries are authored by CRS.

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Introduced in House (11/26/1991)

Enterprise Communities Incentives Act of 1991 - Declares it to be the purpose of this Act to establish a demonstration program of incentives for the creation of tax enterprise zones in order to: (1) revitalize economically and physically distressed areas; (2) promote meaningful employment for zone residents; and (3) encourage individuals to reside in the zones in which they are employed.

Title I: Designation and Tax Incentives - Amends the Internal Revenue Code to provide for the designation of tax enterprise zones by the Secretary of Housing and Urban Development during calendar years 1993 through 1996. Sets forth eligibility criteria for rural areas.

Sets forth the eligibility criteria for such designation, including: (1) a population of not less than 4,000; (2) pervasive poverty, unemployment, and general distress; (3) a high unemployment rate; and (4) a required course of action designed to reduce the various burdens borne by employers or employees in the area.

Provides that a course of action under private entities may not be federally funded and may include: (1) a reduction of tax rates or fees; (2) an increase in public services; (3) a reduction in government paperwork requirements; (4) business community commitments to provide jobs and job training; (5) special preference to minority contractors; (6) gifts of land for the operation of neighborhood businesses; (7) pooled health insurance; (8) loans by local financial institutions for business start-ups; and (9) special preference to low-income housing projects and private activity bonds.

Allows an enterprise zone employment credit to small employers as a general business credit of ten percent of the qualified zone wages paid plus qualified zone employee health insurance costs. Allows such credit for the first five years of the employee's employment.

Makes the rehabilitation credit available for buildings in the tax enterprise zone that are at least 30 years old. Provides a shorter recovery period (20 years) for nonresidential real property. Allows a 60-month amortization period (in lieu of depreciation) for child care facilities.

Allows the deferral of capital gain for ten years if the gain is reinvested in tax enterprise zone property. Limits the dollar amount of deferred gain.

Declares that loss on any qualified zone corporate investment shall be treated as an ordinary loss.

Allows a deduction for the purchase of enterprise zone stock on the original issue by a qualified issuer. Limits such amount to $50,000 for any taxable year, or $250,000 during the taxpayer's lifetime.

Increases the research credit for research conducted in tax enterprise zones.

Increases the low-income housing credit for qualified buildings in a tax enterprise zone where a portion of such building is used as a qualified child care center. Increases such credit for low-income buildings in tax enterprise zones and the State housing credit ceiling for buildings in such zones.

Sets forth incentives with respect to tax-exempt bond provisions for projects in tax enterprise zones.

Provides a tax exemption for work-based education organizations in tax enterprise zones. Allows businesses a credit for work-based education contributions as part of the general business credit.

Title II: Establishment of Foreign-Trade Zones in Tax Enterprise Zones - Requires enterprise zones to receive priority in the designation of foreign trade zones.

Title III: Studies - Requires the Secretary of the Treasury and the Comptroller General each to report to the House Committee on Ways and Means and the Senate Committee on Finance on the effectiveness of the incentives provided by this Act in achieving its purposes.

Title IV: Community-Based Crime Control and Alternatives for High-Risk Youth in Enterprise Zones - Directs the Attorney General, through the Bureau of Justice Assistance of the Department of Justice after specified consultations, to make grants to units of general local government that establish or expand community-oriented policing programs and complementary, comprehensive prevention efforts to reduce and prevent drug abuse and crime, particularly among youth and adolescents, offenders and other populations at high risk for involvement in drug abuse and crime. Authorizes appropriations.

Title V: Housing and Community Development Activities in Enterprise Zones - Amends the Housing and Community Development Amendments of 1978 to direct the board of directors of the Neighborhood Reinvestment Corporation to appoint an Advisory Council for Neighborhood Development Initiatives to advise the board with respect to: (1) assistance to community development corporations for development activities in tax enterprise zones; (2) grants for housing and community development in such zones; and (3) activities for high-risk youth in such zones. Authorizes appropriations.

Allows the sale of federally-held properties within tax enterprise zones to nonprofit and for-profit organizations at a price not exceeding 50 percent of the appraised value of such property. Requires such property to be used for housing, commercial enterprises, job training, or drug treatment.

Title VI: Drug Exposed Children - Amends the Individuals with Disabilities Education Act to authorize supplemental grants to carry out demonstration programs for certain drug-exposed infants, toddlers, and children.

Amends the Public Health Service Act to require that the clearinghouse for alcohol and drug abuse information collect and disseminate information and instructional materials regarding drug-exposed children. Provides for consultation and technical assistance to educational personnel regarding educational needs of such children. Authorizes appropriations.

Authorizes the making of grants to institutions of higher education for teacher training for educating such children.

Title VII: Substance Abuse Treatment Corps - Amends the Public Health Service Act to establish within the Public Health Service the Substance Abuse Treatment Corps to increase the availability of treatment for alcohol and drug abuse in geographic areas with a significant incidence of abuse and an inadequate availability of services. Allows the Secretary of Health and Human Services to carry out such purpose only through assigning Corps members to provide services for such areas.

Allows the Secretary to assign a Corps member to an entity only if the entity, among other requirements, enters into an agreement with the Secretary regarding the allocation, between the Secretary and the entity, of costs relating to the assignment.

Directs the Secretary to establish a program of entering into contracts with students in specified fields under which the students agree to serve in the Corps upon obtaining their degrees in consideration of the Federal Government's agreeing to pay tuition, other expenses, and a stipend. Applies, except as inconsistent, provisions relating to the National Health Service Corps Loan Repayment Program to this program.

Directs the Secretary to establish a program of entering into contracts with individuals who have been licensed or certified in certain fields, or who are students in such fields, under which the individuals agree to serve in the Corps in consideration of the Federal Government's agreeing to repay up to a specified sum of educational loans of the individuals. Applies, except as inconsistent, provisions relating to the National Health Service Corps Loan Repayment Program to this program.

Authorizes appropriations for the scholarship and loan repayment programs established by this Act.

Title VIII: Drug-Free Schools Emergency Target Grants - Amends the Drug-Free Schools and Communities Act of 1986 to revise provisions with respect to emergency grants to authorize the Secretary to make drug-free schools emergency target grants to eligible local educational agencies (LEAs) and consortia of LEAs (currently, limited to LEAs) that: (1) demonstrate significant need for additional assistance for purposes of reducing and preventing drug and alcohol use and drug-related crime among students served by such agencies (currently, to combat drug and alcohol use among such students, and excludes the following provisions); (2) support projects that require cooperative linkages between schools and communities to reduce and prevent drug and alcohol use among schoolchildren; (3) demonstrate the most effective approaches to reducing and preventing drug and alcohol use among schoolchildren; and (4) promote the goal that every school in America will be free of drugs and violence and will offer a discipined environment conductive to learning.

Specifies: (1) authorized activities by LEAs with grant funds; and (2) eligibility and application requirements for such grants by LEAs and consortia of LEAs.

Directs the Secretary, in awarding grants, to give special preference to applications that: (1) hold particular promise for reducing and preventing the incidence of drug and alcohol use and drug-related violence in elementary and secondary schools; (2) are based on a rigorous and comprehensive research design; and (3) have demonstrated that they will integrate the resources of families, community groups, and the media into an effective, community-based assault on drug and alcohol use in schools.

Requires the Secretary to conduct an evaluation of this program.

Sets forth provisions with respect to: (1) grant amounts and distribution of funds; and (2) set-asides from appropriations to conduct such evaluation, provide training and technical assistance to LEAs, and disseminate the results of the program.

Authorizes appropriations.

Requires a local or intermediate educational agency or consortium to include in any application to the State educational agency for a drug and alcohol abuse prevention grant a statement of how any emergency target grants funded by the Government under this Act are integrated into the overall prevention plan set forth in the application.

Title IX: Medicaid Coverage for Pregnant Women and Family Members - Amends title XIX (Medicaid) of the Social Security Act to provide federally reimbursed Medicaid coverage of alcoholism and drug dependency residential treatment services for pregnant women whose family income is below 185 percent of the Federal poverty level and for their Medicaid-eligible children and spouses. Lists the required services included in such coverage as: (1) individual, group, and family counseling and addiction education and treatment; (2) room and board in a structured environment with on-site supervision 24 hours a day; (3) child day health services; (4) parental assistance in obtaining developmental assistance for their preschool children and public education for themselves and their school-age children; (5) easier access to apppropriate health, social, and child care services; and (6) planning and assistance in reentering society. Requires that such coverage continue for at least 12 months (unless such coverage is found to be no longer therapeutically necessary), except that the coverage of pregnant women must continue for one year following the end of pregnancy. Limits the size of a residential treatment facility to no more than 40 beds, except under prescribed conditions.