[Congressional Record Volume 144, Number 94 (Wednesday, July 15, 1998)]
[Senate]
[Pages S8239-S8240]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                        PETITIONS AND MEMORIALS

  The following petitions and memorials were laid before the Senate and 
were referred or ordered to lie on the table as indicated:

       POM-506. A resolution adopted by the Council of the City of 
     North Miami Beach, Florida relative to the renaming of the 
     Everglades National Park; to the Committee on Energy and 
     Natural Resources.
       POM-507. A resolution adopted by the Council of the City of 
     Ann Arbor, Michigan relative to global warming; to the 
     Committee on Environment and Public Works.
       POM-508. A concurrent resolution adopted by the Legislature 
     of the State of Louisiana; to the Committee on Finance.

                  House Concurrent Resolution No. 101

       Whereas, the business meal deduction is one hundred percent 
     legitimate business expense and should be a one hundred 
     percent legitimate deduction; and
       Whereas, two-thirds of business meal deduction users make 
     less than sixty thousand dollars in income per year; and
       Whereas, seventy percent of such business meal users 
     typically use low to moderately priced restaurants for 
     business lunches; and
       Whereas, restoring the business meal deduction was the 
     number two priority of the one thousand six hundred business 
     delegates

[[Page S8240]]

     at the last White House Conference on Small Business; and
       Whereas, one-fifth of business meal users are self-employed 
     people; and
       Whereas, small business owners rely more heavily on the 
     one-on-one relationship offered by a business meal, more so 
     than large corporations with an advertising budget and 
     marketing staff. Therefore, be it
       Resolved, That the Legislature of Louisiana does hereby 
     memorialize the United States Congress to take such actions 
     as are necessary to restore the legitimate expense of the 
     business meal to one hundred percent deductibility. Be it 
     further
       Resolved, That the Legislature of Louisiana strongly urges 
     the governor of Louisiana and the governors and legislatures 
     of other states to also communicate to the United States 
     Congress that the business meal is a legitimate expense which 
     must be restored to one hundred percent deductibility. Be it 
     further
       Resolved, That copies of this Resolution be transmitted to 
     the presiding officers of the United States Senate and the 
     House of Representatives and to each member of the United 
     States Congress, and to the governors and appropriate 
     officers of the legislatures of all of the states.
                                  ____

       POM-509. A concurrent resolution adopted by the Legislature 
     of the State of Louisiana; to the Committee on Finance.

                  House Concurrent Resolution No. 123

       Whereas, Arcadia, Louisiana, has been notified by the 
     United States Postal Service that the Postal Service is 
     considering the option of relocating the downtown post office 
     in Arcadia; and
       Whereas, the downtown post office in Arcadia has been 
     serving the needs of residents for over sixty years; and
       Whereas, in June of 1997, by unanimous vote of the Arcadia 
     Town Council, the downtown district of Arcadia was declared 
     an historic downtown district; and
       Whereas, the downtown post office in Arcadia plays an 
     important role in the downtown area and is needed for ongoing 
     revitalization of that area; and
       Whereas, there are other options available besides 
     relocation of the downtown post office, including 
     modernization of the existing downtown post office building 
     and development of carrier substations; and
       Whereas, such other options should be given close and 
     serious consideration by Congress and the United States 
     Postal Service in lieu of relocation of the downtown post 
     office in Arcadia. Therefore, be it
       Resolved, That the Legislature of Louisiana does hereby 
     memorialize the United States Congress and United States 
     Postal Service to take such actions as are necessary to have 
     other options in lieu of relocation considered for the 
     downtown post office in Arcadia, Louisiana. Be if 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, each member of the Louisiana congressional 
     delegation, the Postmaster General of the United States, and 
     to the mayor of Arcadia, Louisiana.
                                  ____

       POM-510. A joint resolution adopted by Legislature of the 
     State of California; to the Committee on Finance.

                    Assembly Joint Resolution No. 51

       Whereas, the 1998-99 Governor's budget includes $85 
     million, beginning with the 1998-99 fiscal year, that is 
     predicated on the assumption that the United States Congress 
     will act to establish a program under which the Internal 
     Revenue Service and the United States Treasury Department may 
     offset or withhold a federal tax refund to satisfy legally 
     enforceable, past due state income tax obligations; and
       Whereas, there are currently 31 states, including 
     California, and the District of Columbia, that offset state 
     income tax refunds to satisfy delinquent federal tax 
     obligations under a cooperative arrangement between the state 
     tax agency and the Internal Revenue Service; and
       Whereas, California has been participating in the state 
     offset arrangement since January 1991 and collected $27.5 
     million during the 1995-96 fiscal year and $28 million during 
     the 1996-97 fiscal year and will collect $29 million during 
     the 1997-98 fiscal year for the federal government; and
       Whereas, permitting federal refunds to be offset for state 
     income tax debts would further existing cooperative efforts 
     between the Internal Revenue Service and state taxing 
     agencies and would be an effective method of collecting 
     delinquent debts owed to the states; and
       Whereas, according to the Federation of Tax Administrators, 
     a reciprocal tax program at the federal level would increase 
     state receipts by an estimated $200 million annually in the 
     early years of implementation. Of this amount, it is 
     estimated that California would receive revenue in the range 
     of $85 million annually; and
       Whereas, a reciprocal program could also benefit federal 
     receipts because it would likely lead the remaining 10 income 
     tax states to participate in the program; and
       Whereas, H.R. No. 1730, a measure authored by Congresswoman 
     Nancy Johnson (D-Connecticut), is currently being considered 
     by Congress; now, therefore, be it
       Resolved by the Assembly and Senate of the State of 
     California, jointly, That the Legislature of the State of 
     California respectfully memorializes the President and the 
     Congress of the United States to establish a program to 
     offset or withhold federal tax refunds to satisfy legally 
     enforceable, past due state income tax obligations; and be it 
     further
       Resolved, That the Chief Clerk of the Assembly transmit 
     copies of this resolution to the President and Vice President 
     of the United States, to the Speaker of the House of 
     Representatives, to each Senator and Representative from 
     California in the Congress of the United States, to the 
     Acting Commissioner of the Internal Revenue Service; and to 
     the Secretary of the Treasury.

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