United States · United States Congress · 7 April 2025
TABLE OF CONTENTS: Title I: Heirless Assets Title II: Works of Art Holocaust Victims Redress Act - Title I: Heirless Assets - Directs the President to direct the commissioner representing the United States on the Tripartite Commission for the Restitution of Monetary Gold to seek and vote for a timely agreement under which all signatories to the Paris Agreement on Reparation with claims against the monetary gold pool in the Commission's jurisdiction contribute all or a substantial portion of such gold to charitable organizations to assist survivors of the Holocaust. Authorizes the President to obligate up to $30 million for such distribution. Authorizes appropriations, including appropriations for archival research to assist in the restitution of assets looted or extorted from victims of the Holocaust and such other activities that would further Holocaust remembrance and education. Title II: Works of Art - Expresses the sense of the Congress that, consistent with the 1907 Hague Convention, all governments should undertake good faith efforts to facilitate the return of private and public property, such as works of art, to the rightful owners in cases where assets were confiscated from the claimant during the period of Nazi rule and there is reasonable proof that the claimant is the rightful owner.
United States · United States Congress · 7 April 2025
Authorizes the Secretary of the Interior, acting through the Director of the National Park Service, to award a grant to the State of Florida to pay for the Federal share (50 percent) of the cost, design, construction, furnishing, and equipping of the Center for Historically Black Heritage at Florida A&M University. Authorizes appropriations.
United States · United States Congress · 7 April 2025
Grants to the Miccosukee Tribe the right to occupy, reside in, and govern in perpetuity the Tamiami Indian reservation as a Federal Indian Reservation.
United States · United States Congress · 20 June 2025
Advisory Council on California Indian Policy Extension Act of 1997 - Amends the Advisory Council on California Indian Policy Act of 1992 to direct the Advisory Council on California Indian Policy to: (1) work with the Congress, the Secretaries of the Interior and Health and Human Services, and the California Indian tribes to implement the proposals and recommendations contained in the Council's report to the Congress; and (2) submit annual progress reports on such implementation to specified congressional committees. Extends the Council through March 31, 2000.
United States · United States Congress · 21 July 2025
Environmental Policy and Conflict Resolution Act of 1997 - Amends the Morris K. Udall Scholarship and Excellence in National Environmental and Native American Public Policy Act of 1992 to include on the Board of Trustees of the Morris K. Udall Scholarship and Excellence in National Environmental Policy Foundation the chairperson of the President's Council on Environmental Quality. Revises the purposes and authority of the Foundation to include establishment of the United States Institute for Environmental Conflict Resolution to assist the Government in implementing environmental assessment provisions of the National Environmental Policy Act of 1969. Establishes the Environmental Dispute Resolution Fund in the Treasury for the establishment and operation of the Institute. Establishes procedures for use by a Federal agency of the Foundation and the Institute to provide assessment, mediation, or related services in connection with a dispute or conflict related to the environment, public lands, or natural resources. Authorizes appropriations to the Fund for capitalization and operation costs.
United States · United States Congress · 10 August 2026
Public Safety Officers Educational Assistance Act of 1998 - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to provide financial assistance for higher education to the dependents of Federal, State, and local public safety officers (currently, only the dependents of Federal public safety officers) who are killed or permanently and totally disabled as the result of a traumatic injury sustained in the line of duty.
United States · United States Congress · 7 April 2025
National Drought Policy Act of 1997 - Establishes a National Drought Commission which shall provide recommendations on a national drought policy and report to the President and specified congressional committees. Terminates the Commission within a certain time after such report's submission.
United States · United States Congress · 7 April 2025
Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to require the Secretary of the Treasury to use available customs user fees to provide salaries for up to 50 full-time equivalent inspectional positions through FY 1998 in connection with the arrival in Florida of passengers aboard commercial vessels, regardless of whether such passengers are required to pay such fees.
United States · United States Congress · 7 April 2025
Amends the Federal charter of Group Hospitalization and Medical Services, Inc., to: (1) permit the corporation to have one class of members consisting of at least one member and not more than 30; and (2) prohibit dissolution of the corporation without congressional approval.
United States · United States Congress · 7 April 2025
Surface Transportation Extension Act of 1997 - Amends the Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA) to make $5.5 billion available from the Highway Trust Fund (HTF) for November 16, 1997, through January 31, 1998. Directs the Secretary of Transportation to: (1) apportion such funds to each State in the ratio that the State's total FY 1997 obligation authority for funds apportioned for the Federal-aid highway program bears to all States' total FY 1997 obligation authority for Federal-aid highway program funds; and (2) ensure that each State is apportioned funds for specified items according to the 1997 distribution of funds for such items, including the National Highway System, the Interstate maintenance program, the bridge program, the surface transportation program, and the congestion mitigation and air quality improvement program. Requires the Secretary to reduce the amount that would otherwise be apportioned to a State for FY 1998 under a law enacted after this Act reauthorizing a Federal-aid highway program by the amount that is apportioned to such State for such program by this Act. Authorizes the Secretary to establish procedures under which funds apportioned by this Act for a program category for which funds are not authorized under a law enacted after this Act may be restored to the Federal-aid highway program. Makes specified sums available from the HTF to carry out provisions regarding Federal-aid highway minimum allocations for January 26 through 31, 1998, in accordance with the allocation of such funds among all States for FY 1997. Directs the Secretary to allocate to each State an amount of obligation authority made available under the Department of Transportation and Related Agencies Appropriations Act, 1998 (DOT Act) that is: (1) equal to the greater of the State's unobligated balance, as of October 1, 1997, of Federal-aid highway apportionments subject to any limitation on obligations, or 50 percent of the State's total FY 1997 obligation authority for funds apportioned for the Federal-aid highway program; but (2) not greater than 75 percent of the State's total FY 1997 obligation authority for funds apportioned for the Federal-aid highway program. Limits the total amount of all allocations to $9.78 billion. Prohibits: (1) a State from obligating funds for any Federal-aid highway program project after May 1, 1998, until the earlier of the date of enactment of a multiyear law reauthorizing the Federal-aid highway program or July 1, 1998; and (2) the obligation of contract authority made available to the States prior to July 1, 1998, after that date until a multiyear law reauthorizing the Federal-aid highway program has been enacted. Directs the Secretary, on the earlier of the enactment of such law or July 1, 1998, to distribute to each State any remaining amounts of obligation authority for Federal-aid highways and highway safety construction programs by allocation in accordance with the DOT Act. (Sec. 3) Authorizes a State, for FY 1998, to transfer any unobligated funds granted to it for an alcohol traffic safety program, allocated to it for a commercial motor vehicle safety program, or apportioned to it for the surface transportation program, the congestion mitigation and air quality improvement program, the National Highway System, the Interstate System, the highway bridge replacement and rehabilitation program, or the highway safety program to any other such program. Directs the Secretary, after enactment of a law authorizing the Federal-aid highway program, to restore transferred funds for any project not eligible for the funds but for this section to the program category from which the funds were transferred. Authorizes the Secretary to establish procedures under which transferred funds from a program category for which funds are not authorized may be restored to the Federal-aid highway, highway safety, and motor carrier safety programs. (Sec. 4) Grants the Secretary specified borrowing authority if necessary to pay administrative and research expenses of the Federal-aid highway program. Makes certain sums available from HTF for administrative and research expenses of the Federal-aid highway program for FY 1998, subject to specified limitations. Amends ISTEA to extend appropriations through March 31, 1998, for the Bureau of Transportation Statistics. (Sec. 5) Amends ISTEA to reauthorize, through March 31, 1998: (1) appropriations for the Federal lands highway program, the national recreational trails program, highway use tax evasion projects, the scenic byways program, and intelligent transportation systems; and (2) National Highway Transportation and Safety Administration highway safety programs, alcohol traffic safety programs, the National Driver Register, the motor carrier safety program, and Federal transit programs (including fixed guideway modernization programs and certain other mass transportation programs). Makes sums available from HTF through such date for the operation lifesaver program, the Dwight David Eisenhower Transportation Fellowship Program, the National Highway Institute, the education and training program, metropolitan planning, and for the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. (Sec. 9) Amends the Internal Revenue Code to extend HTF, the Aquatic Resources Trust Fund, and the National Recreational Trails Trust Fund.
United States · United States Congress · 21 July 2025
Museum and Library Services Technical and Conforming Amendments of 1997 - Amends the Museum and Library Services Act to authorize the Director of the Institute of Museum and Library Services to appoint and compensate technical and professional Institute employees without regard to Federal civil service law, provided that the number of such employees does not exceed one-fifth of the number of the Institute's full-time regular or professional employees and their compensation does not exceed a specified level. Covers special libraries under the Act, if the States in which they are located determine they should be considered libraries. Revises provisions, including the formula for reservation of funds, for: (1) grants for services to Indian tribes; and (2) national leadership grants or contracts. Revises the formula for maintenance of effort by States.
United States · United States Congress · 23 March 2026
Commission on the Advancement of Women in Science, Engineering, and Technology Development Act - Establishes the Commission on the Advancement of Women in Science, Engineering, and Technology Development to study and report to the President and the Congress on the recruitment, retention, and advancement of women in science, engineering, and technology. Terminates the Commission one year after the submission of its report. Directs the National Science Foundation to conduct a study of the educational opportunities available to women who desire to enter the fields of science, engineering, and technology.
United States · United States Congress · 7 April 2025
Federal Advisory Committee Act Amendments of 1997 - Amends the Federal Advisory Committee Act to redefine the term "advisory committee" to exclude any committee that is created by the National Academy of Sciences and the National Academy of Public Administration. Makes such amendment retroactive to October 6, 1972. Prohibits Federal agency use of any advice or recommendation provided by the National Academy of Sciences or the National Academy of Public Administration that was developed by use of a committee created by that academy under an agreement with an agency except under specified conditions. Sets forth public disclosure requirements for such academies. Requires the Administrator of General Services to report to the Congress on the implementation of and compliance with the amendments made by this Act.
United States · United States Congress · 7 April 2025
Authorizes the Architect of the Capitol to acquire specified real property and improvements thereto in Culpeper County, Virginia, to be made available to the Librarian of Congress for use as a national audiovisual conservation center. Establishes a fund in the Treasury for gift or trust funds transferred to the Architect for structural and mechanical work and refurbishment of such property. Makes such funds available subject to appropriation, development of a business plan by the Library, and prior approval of the House Oversight Committee and the Senate Committee on Rules and Administration.
United States · United States Congress · 13 May 2024
Waives, for the balance of the first session of the 105th Congress, requirements for printing the enrollment of any bill or joint resolution making general or continuing appropriations for FY 1998.
United States · United States Congress · 7 April 2025
Centennial of Flight Commemoration Act - Establishes the Centennial of Flight Commission to: (1) represent the United States and take a leadership role with other countries in recognizing the importance of aviation history and the centennial of powered flight; (2) encourage and promote participation and sponsorships in commemoration of the centennial of powered flight by certain companies, individuals, institutions, organizations, and governments; (3) plan and develop programs and activities with the First Flight Centennial Commission, the First Flight Centennial Foundation of North Carolina, and the 2003 Committee of Ohio; (4) publish a calendar of programs and provide a central clearinghouse for information regarding aviation history and the centennial of powered flight; and (5) coordinate celebration dates during the centennial year and assist in conducting activities relating to the centennial throughout the United States. Authorizes appropriations.
United States · United States Congress · 24 March 2026
Lower East Side Tenement National Historic Site Act of 1997 - Designates the Lower East Side Tenement at 97 Orchard Street, New York, New York, as a national historic site and an affiliated site of the National Park System. Requires the Secretary of the Interior to coordinate the operation and interpretation of the Site with the Statue of Liberty, Ellis Island, and Castle Clinton National Monuments. Provides that the Site shall continue to own, operate, and manage the Lower East Side Tenement Museum. Authorizes the Secretary to enter into a cooperative agreement with the Museum to ensure the marking, interpretation, and preservation of the Site. Requires the Secretary to develop a general management plan for the Site that: (1) defines the Secretary's role and responsibility with regard to the interpretation and preservation of the Site; and (2) outlines how interpretation and programming for the Site shall be integrated and coordinated with the Statute of Liberty, Ellis Island, and Castle Clinton National Monuments to enhance the story of the Site and Monuments. Authorizes appropriations.
United States · United States Congress · 7 April 2025
Hispanic Cultural Center Act of 1997 - Directs the Secretary of the Interior to award a grant to the State of New Mexico to pay for the Federal share (50 percent) of the costs of the design, construction, furnishing, and equipping of the Center for Performing Arts that will be located at a site to be determined by that State's Hispanic Cultural Division, within the complex known as the New Mexico Hispanic Cultural Center. Requires the Director of such Division, as a condition of such grant, to submit certain documents to the Secretary and to execute a specified memorandum of understanding. Authorizes appropriations.
United States · United States Congress · 24 March 2026
Granite Watershed Enhancement and Protection Act of 1997 - Authorizes the Secretary of Agriculture to enter into a five-year contract with a single private contractor to perform multiple resource management activities (reduction of forest fuel loads, monitoring of wildlife and water quality in the Granite watershed) on Federal lands within the Stanislaus National Forest, California, to demonstrate enhanced water quality at reduced Government cost.
United States · United States Congress · 7 April 2025
Tropical Forest Conservation Act of 1998 - Amends the Foreign Assistance Act of 1961 to establish a Tropical Forest Facility in the Department of the Treasury to provide for the administration of debt reduction in accordance with this Act. Makes eligible for Facility benefits developing countries with tropical forests that: (1) meet certain requirements applicable to Latin American and Caribbean countries for eligibility for Enterprise for the Americas Facility benefits; and (2) have put in place major investment reforms in conjunction with international development bank loans or are making progress toward open investment regimes. Authorizes the President to: (1) reduce debt owed to the United States (outstanding as of January 1, 1997) by eligible countries as a result of concessional loans made under the Foreign Assistance Act of 1961 or predecessor foreign economic assistance legislation or credits extended under the Agricultural Trade Development and Assistance Act of 1954; and (2) sell to any eligible purchaser any loan or portion of a loan made before such date to any eligible country pursuant to the Export-Import Bank Act of 1945 or, on receipt of payment from an eligible purchaser, to reduce or cancel such loan. Authorizes appropriations. Authorizes the Secretary of State to enter into a Tropical Forest Agreement with any eligible country concerning the operation and use of the Tropical Forest Fund required to be established by a country to receive payments of interest on new obligations issued under this Act. Requires Funds to be used to provide grants to preserve, maintain, and restore tropical forests in beneficiary countries. Provides that grants shall be made to: (1) nongovernmental environmental, conservation, and indigenous peoples organizations in beneficiary countries; (2) other appropriate local or regional entities; and (3) governments of such countries, in exceptional circumstances. Makes grants of more than $100,000 subject to veto by the U.S. Government or the government of the beneficiary country. Establishes a Tropical Forest Board to: (1) advise the Secretary of State on the negotiations of Tropical Forest Agreements; (2) ensure that a suitable administering body is identified for each Fund; and (3) review the programs, operations, and fiscal audits of each administering body. Requires the President to report annually to the Congress on the Facility.
United States · United States Congress · 23 March 2026
Occupational Safety and Health Administration Compliance Assistance Authorization Act of 1997 - Amends the Occupational Safety and Health Act of 1970 (OSHA) to direct the Secretary of Labor to establish a compliance assistance program of cooperative agreements with the States, under which employers may consult with State officials about compliance with occupational safety and health requirements as well as voluntary efforts employers may undertake. Requires States, under such agreements, to provide on-site consultation upon employer request. Authorizes States to provide other education and training programs for employers and employees. Requires such program activities to be conducted independently of enforcement activities. Exempts employers from certain inspections if they request and undergo on-site consultative visits and correct identified hazards and agree to request subsequent visits if there are major changes in working conditions or processes which introduce new hazards. Requires at least 90 percent of funds appropriated for compliance assistance activities under OSHA to be used for such compliance assistance program.
United States · United States Congress · 23 March 2026
Prohibits the Secretary of Labor from establishing any performance measures for any subordinate within the Occupational Safety and Health Administration (including any regional director, area director, supervisor, or inspector) with respect to the number of inspections conducted, citations issued, or penalties assessed.
United States · United States Congress · 7 April 2025
Recognizes the historic significance of the fiftieth anniversary of the reestablishment of the State of Israel. Commends the Israeli people for their achievements in building a new state and a pluralistic democratic society in the Middle East. Reaffirms the bonds of friendship and cooperation between the United States and Israel. Extends congratulations and best wishes to the State of Israel and her people for a peaceful, prosperous, and successful future.
United States · United States Congress · 24 March 2026
Directs the Federal Energy Regulatory Commission, upon request of a certain licensee, to extend for a maximum of three consecutive two-year periods, the time required to commence construction of a specified hydroelectric project (Kentucky).
United States · United States Congress · 7 April 2025
Aviation Medical Assistance Act of 1997 - Directs the Administrator of the Federal Aviation Administration to reevaluate regulations regarding: (1) the equipment required to be carried in medical kits of aircraft operated by air carriers; and (2) the training required of flight attendants in the use of such equipment. Requires the Administrator to issue a notice of proposed rulemaking to make any modifications to such regulations as a result of such reevaluation. Requires major air carriers to make a good faith effort to report monthly to the Administrator, over the course of a year, regarding deaths on aircrafts. Requires the Administrator to decide whether or not to require automatic external defibrillators on aircraft and at airports. Prohibits the Administrator from requiring them on helicopters and on aircraft with a maximum payload capacity of 7,500 pounds or less. Declares that an air carrier shall not be liable for damages in any action brought in a Federal or State court arising out of the carrier's performance in obtaining or attempting to obtain the assistance of a passenger in an in-flight medical emergency, or out of the passenger's acts or omissions while rendering such assistance, if the carrier in good faith believes that the passenger is medically qualified. Declares that an individual shall not be liable for damages in any such action arising out of acts or omissions in providing or attempting to provide such assistance, except for gross negligence or willful misconduct.
United States · United States Congress · 10 August 2026
Nazi War Crimes Disclosure Act - Amends the Freedom of Information Act to redefine the term "Nazi war criminal records." Requires such records to be released in their entirety, subject to disclosure exceptions. Provides disclosure exceptions for the release of specific information which should be expected to reveal, among other things: (1) the identity of a confidential human source, or information about the application of an intelligence source or method, or the identity of a human intelligence source when the unauthorized disclosure of that source would damage the national security of the United States; (2) information that would assist in the development or use of weapons of mass destruction; and (3) information that would seriously impair relations between the United States and a foreign government, or seriously undermine ongoing diplomatic activities of the United States. Prohibits applying the exception to records: (1) related to or supporting any investigation, inquiry, or prosecution by the Office of Special Investigations of the Department of Justice; or (2) in the possession or control of that office. Amends the National Security Act of 1947 to provide that the exemption from public disclosure authorized under such Act for operational files of the Central Intelligence Agency shall not apply to information regarding any operational file, or portion of any operational file, that constitutes a Nazi war criminal record. Establishes the Nazi War Criminal Records Interagency Working Group to locate, identify, inventory, recommend for declassification, and make available to the public at the National Archives and Records Administration, all Nazi war criminal records of the United States. Provides for expedited processing of requests for Nazi war criminal records.
United States · United States Congress · 7 April 2025
Amends Federal law to extend from 1997 to 2002 the use of official (penalty and franked) mail in efforts relating to the location and recovery of missing children.
United States · United States Congress · 7 April 2025
TABLE OF CONTENTS: Title I: Department of Agriculture Title II: Department of Defense Title III: Education Title IV: Department of Energy Title V: Environmental Protection Agency Title VI: Department of Health and Human Services Title VII: Department of Housing and Urban Development Title VIII: Indian Affairs Title IX: Department of the Interior Title X: Department of Justice Title XI: NASA Title XII: Nuclear Regulatory Commission Title XIII: OMB, OPM, and GSA Title XIV: Trade Title XV: Department of Transportation Federal Reports Elimination Act of 1997 - Repeals and modifies requirements for specified Federal reports.
United States · United States Congress · 7 April 2025
Rhino and Tiger Product Labeling Act - Amends the Rhinoceros and Tiger Conservation Act of 1994 to prohibit the sale, import, or export of any product labeled as containing any substance from a rhinoceros or tiger. Prescribes penalties for knowing violations of this Act.
United States · United States Congress · 7 April 2025
Irrigation Project Contract Extension Act of 1997 - Directs the Secretary of the Interior to extend through December 31, 2001, each of ten specified water service or repayment contracts for the Glendo Unit of the Missouri River Basin Project. Requires such contracts to be extended for the same term that a specified cooperative agreement concerning the Platte River may be extended.
United States · United States Congress · 6 June 2025
Army Reserve-National Guard Equity Reimbursement Act - Authorizes the Secretary of the Army to reimburse Army personnel deployed to or from Europe during the period beginning on October 1, 1996, and ending on May 31, 1997, in support of operations in Bosnia for expenses incurred in the shipment of personal property if such shipment, if made on June 1, 1997, would otherwise have been covered by a temporary change of station weight allowance authorized by the Department of the Army.
United States · United States Congress · 7 April 2025
Amends the Communications Act of 1934 to direct the Federal Communications Commission (FCC), upon request, to designate a common carrier providing telephone exchange service and exchange access that is not subject to the jurisdiction of a State commission as an eligible telecommunications carrier (eligible to receive universal service support) for a telephone service area designated by the FCC. Authorizes the FCC, with respect to an area served by a rural telephone company, and requires the FCC, in the case of all other areas, to designate more than one common carrier as an eligible carrier for such a designated service area, provided each additional requesting carrier meets eligibility requirements. Requires the FCC, before designating an additional eligible telecommunications carrier for an area served by a rural telephone company, to find that such designation is in the public interest.
United States · United States Congress · 7 April 2025
Authorizes the Secretary of Transportation to issue a certificate of documentation for a named vessel for employment in the coastwise trade. Terminates the certificate unless specified conversion, reconstruction, repair, rebuilding, or retrofitting occurs in a U.S. shipyard.
United States · United States Congress · 7 April 2025
Authorizes the Secretary of Transportation to waive any of the terms contained in the deed issued by the United States, dated January 10, 1967, for the conveyance of lands to the city of Cleveland, Ohio, for use for airport purposes, provided that such city conveys an interest in such lands only in exchange for an amount equal to the fair market value of the interest or an equivalent benefit. Requires that any amount or equivalent benefit that is received by the city be used for: (1) the development, improvement, operation, or maintenance of a public airport; or (2) lands (including any improvements) that produce revenues that are used for airport development purposes.
United States · United States Congress · 24 March 2026
Amends the Land and Water Conservation Fund Act of 1965 to allow the Secretary of the Interior, in any fiscal year, to withhold from the special Treasury account established for a Federal agency 100 percent of the fees and charges (such as recreational use fees) collected by such agency in connection with any National Park System (NPS) unit at which entrance or admission fees cannot be collected by reason of deed restrictions. Requires such amounts to be retained for expenditure by the Secretary, without further appropriation, for such NPS unit.
United States · United States Congress · 7 April 2025
Deems a named individual to be a naturalized citizen of the United States as of September 3, 1943, for purposes of determining his eligibility for relief under the Agreement Between the Government of the United States and the Government of the Federal Republic of Germany Concerning Final Benefits to Certain United States Nationals Who Were Victims of National Socialist Measures of Persecution, signed at Bonn on September 19, 1995.
United States · United States Congress · 7 April 2025
Deems a named individual to be a naturalized citizen of the United States as of August 8, 1942, for purposes of determining his eligibility for relief under the Agreement Between the Government of the United States and the Government of the Federal Republic of Germany Concerning Final Benefits to Certain United States Nationals Who Were Victims of National Socialist Measures of Persecution, signed at Bonn on September 19, 1995.
United States · United States Congress · 7 April 2025
Federal Employees Life Insurance Improvement Act - Directs the Office of Personnel Management to submit to the Congress proposed legislation under which group universal life insurance and group variable universal life insurance would be made available to Federal employees and annuitants. Requires the proposed legislation to be accompanied by a report that includes a concise description of the policies proposed and an estimate of the costs anticipated with respect to each of those policies. Amends Federal law concerning Government organization and employees to set forth requirements for continuing unreduced additional optional life insurance to certain Federal employees.
United States · United States Congress · 7 April 2025
TABLE OF CONTENTS: Title I: Executive Branch Governance and Senior Management of the Internal Revenue Service Subtitle A: Executive Branch Governance and Senior Management Subtitle B: Personnel Flexibilities Title II: Electronic Filing Title III: Taxpayer Protection and Rights Subtitle A: Burden of Proof Subtitle B: Proceedings by Taxpayers Subtitle C: Relief for Innocent Spouses and for Taxpayers Unable to Manage Their Financial Affairs Due to Disabilities Subtitle D: Elimination of Interest Rate Differential on Overlapping Periods of Interest on Income Tax Overpayments and Underpayments Subtitle E: Protections for Taxpayers Subject to Audit or Collection Activities Subtitle F: Disclosures to Taxpayers Subtitle G: Low Income Taxpayer Clinics Subtitle H: Other Matters Subtitle I: Studies Title IV: Congressional Accountability for the Internal Revenue Service Subtitle A: Oversight Subtitle B: Budget Subtitle C: Tax Law Complexity Title V: Clarification of Deduction for Deferred Compensation Internal Revenue Service Restructuring and Reform Act of 1997 - Title I: Executive Branch Governance and Senior Management of the Internal Revenue Service - Subtitle A: Executive Branch Governance and Senior Management - Amends the Internal Revenue Code (IRC) to replace provisions providing for the appointment of a Commissioner of Internal Revenue with provisions establishing, within the Department of the Treasury, an Internal Revenue Service (IRS) Oversight Board which shall have 11 members (appointed for five year terms) consisting of: (1) eight non-Federal employees appointed by the President; (2) the Secretary of the Treasury; (3) the Commissioner of Internal Revenue; and(4) an IRS employee, appointed by the President, who is a representative of an organization representing a substantial number of IRS employees. Directs the Board, in general, to oversee the IRS in its administration, management, conduct, supervision, and implementation of the internal revenue laws and tax conventions. Prohibits the Board from having responsibility with respect to: (1) the development and formulation of Federal tax policy; (2) IRS law enforcement activities; or (3) specific IRS procurement activities. Restricts the disclosure of return information to the Board. Sets forth the specific responsibilities of the Board, including: (1) reviewing and approving the strategic plans of the IRS; (2) reviewing the operational functions of the IRS; (3) recommending a Commissioner to the President; and (4) reviewing and approving the IRS budget request. (Sec. 102) Directs the President to appoint, for a term of five years (currently, there is no specified term limit), an IRS Commissioner who shall: (1) administer, manage, and supervise the execution and application of the internal revenue laws and tax conventions; and (2) recommend to the President an IRS Chief Counsel. Reestablishes within the IRS the: (1) Office of Employee Plans and Exempt Organizations which shall be under the supervision of the IRS Assistant Commissioner; and (2) Office of Taxpayer Advocate. (Sec. 103) Authorizes the Commissioner, unless otherwise prescribed by the Secretary, (currently, the Secretary) to employ the number of persons as is proper to administer and enforce the internal revenue laws. (Sec. 104) Prohibits any applicable person (defined as any Level I Executive Schedule employee, except the U.S. Attorney General) from requesting any IRS employee to conduct or terminate any audit or investigation of a taxpayer. Requires any IRS employee receiving any such request to report to the IRS Chief Inspector. Sets forth exceptions. Subtitle B: Personnel Flexibilities - Directs the Commissioner to establish a performance management system which: (1) shall cover all IRS employees other than Oversight Board members, the Commissioner, and the Chief Counsel; (2) shall maintain individual accountability of employees by establishing performance standards, providing for periodic retention reviews, and using performance evaluations as a basis for pay adjustments and other personnel actions; and (3) establish individual, group, and organizational goals. Sets forth staffing flexibility provisions, with special provisions for veterans. Permits demonstration projects to improve personnel management, increase accountability, impose disciplinary action, and promote pay based on performance. Requires reports to the Congress. Title II: Electronic Filing - States that it is the policy of the Congress that paperless filing is the preferred form of filing, and that by the year 2007, no more than 20 percent of all returns should be filed on paper. Sets forth: (1) plans to achieve such goal; and (2) reporting requirements. Title III: Taxpayer Protection and Rights - Taxpayer Bill of Rights 3 - Subtitle A: Burden of Proof - Places the burden of proof in any court proceeding, with respect to any factual issue relevant to ascertaining the income tax liability of a taxpayer, on the Secretary, but only if: (1) the taxpayer asserts a reasonable dispute with respect to an issue; (2) the taxpayer cooperates fully with the Secretary with respect to an issue; and (3) in the case of a partnership, corporation, or trust meets the IRC definition of the term prevailing party. Subtitle B: Proceedings by Taxpayers - Sets forth provisions concerning the awarding of attorney's fees, including permitting the awarding of higher attorney fees if warranted by the difficulty of the issues in the case or the local availability of tax expertise. (Sec. 312) Permits civil damages if any IRS employee, in connection with any collection activity, negligently disregards the IRC. (Currently, damages are allowed only if the employee recklessly or intentionally disregards the IRC.) (Sec. 313) Increases, from $10,000 to $25,000, the amount in controversy permitted on the small case calendar. Subtitle C: Relief for Innocent Spouses and for Taxpayers Unable to Manage Their Financial Affairs Due to Disabilities - Provides for the relief of an innocent spouse from a tax underpayment on a joint return under specified circumstances, including that the spouse had no reason to know of the underpayment and that it is inequitable to hold the spouse liable. (Sec. 322) Provides for the suspension of the statute of limitations for claiming a refund or credit during periods of a medically determined physical or mental impairment. Subtitle D: Elimination of Interest Rate Differential on Overlapping Periods of Interest on Income Tax Overpayments and Underpayments - Establishes a net interest rate of zero on equivalent amounts of overpayment and underpayment existing for any period. Subtitle E: Protections for Taxpayers Subject to Audit or Collection Activities - Entitles a taxpayer, in any noncriminal proceeding before the IRS, to the same common law protections of confidentiality with respect to tax advice furnished by any qualified individual as the taxpayer would have if such individual were an attorney. (Sec. 342) Directs the Taxpayer Advocate, for purposes of determining whether to issue a taxpayer assistance order, to consider, among other things: (1) whether there is an immediate threat of adverse action; and (2) whether there has been an unreasonable delay; and (3) whether the taxpayer will suffer irreparable injury. (Sec. 343) Prohibits the use of financial status or economic reality examination techniques to determine the existence of unreported income unless there is a reasonable indication that there is a likelihood of such unreported income. (Sec. 344) Prohibits the issuance of a summons to produce or examine any tax-related computer source code, subject to exceptions. (Sec. 345) Requires notification to a taxpayer of the taxpayer's right to refuse to extend the statute of limitations, or to limit such extension to particular issues, on each occasion when the taxpayer is requested to provide consent. (Sec. 346) Directs the Secretary to: (1) develop and publish schedules of national and local allowances designed to provide that taxpayers entering into a compromise have an adequate means to provide for basic living expenses; and (2) prepare a statement which sets forth in simple terms the rights of a taxpayer and the obligations of the IRS relating to offers-in-compromise. (Sec. 347) Requires the Secretary to include on a deficiency notice the last date on which a taxpayer can file a petition with the tax court. (Sec. 348) Permits the refund of any uncontested overpayments before there is a final determination by the Tax Court of a contested deficiency. (Sec. 349) Requires IRS employees to be instructed that they cannot threaten to audit any taxpayer in an attempt to coerce the taxpayer into entering into a Tip Reporting Alternative Commitment Agreement. Subtitle F: Disclosure to Taxpayers - Requires the establishment of procedures to clearly alert married taxpayers of their joint and several liabilities on all appropriate publications and instructions. (Sec. 352) Requires a revision of the Taxpayer Bill of Rights contained in IRS Publication No. 1 so that it more clearly informs taxpayers of their rights to be represented at interviews and to suspend an interview. Requires: (1) the inclusion in such publication of a statement which sets forth in simple terms the procedure and criteria for selecting taxpayers for examination; and (2) the submission of drafts of such statement to specified congressional committees. (Sec. 354) Requires that a field service advice memorandum be treated as a written determination, thereby making it open to public inspection, subject exceptions and special rules. (Sec. 355) Requires the inclusion, with any first letter of deficiency allowing a taxpayer an opportunity for administrative review in the IRS Office of Appeals, of an explanation of the appeals process with respect to such proposed deficiency. Subtitle G: Low-Income Taxpayer Clinics - Directs the Secretary to make grants to provide matching funds for the development, expansion, or continuation of qualified low income taxpayer clinics. Subtitle H: Other Matters - Grants jurisdiction to the U.S. district courts and the U.S. Court of Federal Claims over any action by the representative of an estate, consisting largely of an interest in a closely held business, which elects the installment method of payment. (Sec. 372) Requires the Secretary to maintain and report records of taxpayer complaints of misconduct by IRS employees on an individual basis. (Sec. 373) Requires the Secretary, on request from the Archivist of the United States, to disclose or authorize the disclosure of returns and return information to officers and employees of the National Archives and Records Administration if necessary for the scheduling of records for destruction or retention. (Sec. 374) Directs the Secretary to establish such rules as necessary to allow payment of taxes by check or money order. Subtitle I: Studies - Directs the Joint Committee on Taxation to conduct studies and report findings concerning: (1) penalty administration; and (2) taxpayer confidentiality. Title IV: Congressional Accountability for the Internal Revenue Service - Subtitle A: Oversight - Expands the duties of the Joint Committee on Taxation with respect to: (1) investigations; (2) joint hearings; and (3) reports. Subtitle B: Budget - Expresses the sense of the Congress that the IRS efforts to resolve the century date change computing problems should be fully funded. (Sec. 412) Provides for the establishment of a financial management advisory group. Subtitle C: Tax Law Complexity - Expresses the sense of the Congress that the IRS should provide the Congress with an independent view of tax administration, and that during the legislative process, the Congress should hear from front-line technical experts at the IRS concerning pending IRC amendments. (Sec. 422) Requires any legislation amending the IRC that is reported by either the Senate Committee on Finance or the House Committee on Ways and Means to include in the report a Tax Complexity Analysis prepared by the Joint Committee on Taxation. Title V: Clarification of Deduction for Deferred Compensation - Provides that, except for severance pay, no amount shall be treated as deferred compensation until it is actually received by the employee.