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H.R. 2780 (98th): Local Government Fiscal Assistance Amendments of 1983

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

11/15/1983--Conference report filed in House. (Conference report filed in House, H. Rept. 98-550) Local Government Fiscal Assistance Amendments of 1983 - Extends the general revenue sharing program through FY 1986. Eliminates authorization for the States' share of revenue sharing. Extends permanently the provisions which allow for a State variation of local government allocations. Revises the intrastate allocation formula to disregard a reduction in a local government's adjusted taxes if: (1) the reduction is caused by a specific economic dislocation; and (2) the reduction would mean a decrease of 20 percent or more in the government's allocation. Reduces from two to one the number of public hearings a recipient government must hold on its proposals for use of revenue sharing funds. Provides that discrimination proceedings must begin when a local government receives a notice of discrimination complaints (currently, such proceedings begin when the notice is issued). Requires governments receiving $100,000 or more per year in revenue sharing to obtain annual audits, or biennial audits covering both years for governments operating on a two-year fiscal period. Requires governments receiving between $25,000 and $100,000 to obtain an audit at least once every three years. Requires that such audits must be conducted in accordance with generally accepted auditing standards issued by the Comptroller General and must be made available for public inspection not later than 30 days following completion of the audit. Makes various technical amendments relating to the general revenue sharing program. Directs the Secretary of the Treasury to study: (1) factors used in current allocation formulas for revenue sharing and possible alternatives; (2) the long-term outlooks for the fiscal condition and fiscal capacity of Federal, State, and local governments; (3) the concept of returning revenue sources to State and local governments along with responsibility for certain programs; (4) the impacts of the cyclical nature of the economy and other factors on the capacities of Federal, State, and local governments; (5) the responsiveness of the distribution of Federal assistance to State and local governments' fiscal capacities and need for services; (6) the mathematical forms, data, and administration of Federal grant formulas; and (7) the impact of modifying the Internal Revenue Code with respect to the deductibility of State and local taxes, and tax exempt status of certain State and local securities. Declares that, for the purposes of allocating funds among local governments within Massachusetts for the entitlement period beginning October 1, 1983, the adjusted taxes of those governments shall include property taxes levied for the State's 1982 fiscal year and recognized as FY 1982 receipts under Massachusetts General Laws.