Committee on Ways and Means is directed to report to the House of Representatives legislation providing for payment of an alternative minimum corporate tax by corporations based upon the broadest feasible definition of income to assure that all of those with economic income pay their fair share of taxes: Provided, That, the Committee on Ways and Means shall report such legislation prior to October 1, 1986.

SEC. 3. ACHILLE LAURO HIJACKING.

(a) The Senate finds that

(1) the four men identified as the hijackers of the Achille Lauro were responsible for brutally murdering an innocent American citizen, Leon Klinghoffer, and for terrorizing hundreds of innocent crew members and passengers for two days;

(2) the United States urges all countries to aid in the swift apprehension, prosecution, and punishment of the terrorists; and

(3) the United States should not tolerate any country providing safe harbor or safe passage to the terrorists.

(1) the United States demands that no country provide safe harbor or safe passage to these terrorists;

(2) the United States expects full cooperation of all countries in the apprehension, prosecution, and punishment of these terrorists;

(3) the United States cannot condone the release of terrorists or the making of concessions to terrorists; and

(4) the United States identify those individuals responsible for the seizure of the Achille Lauro and the cold-blooded murder of Leon Klinghoffer, as well as those countries and groups that aid and abet such terrorist activities, and take the strongest measures to ensure that those responsible for this brutal act against an American citizen are brought to justice.

Subpart II -- Amendments to Title IV of the Congressional Budget Act of 1974

Description by Congressional Budget Office.

General Accounting Office study; off-budget agencies; member user group

Additional Provisions to Improve Budget Procedures

Congressional Budget Office.

Current services budget for congressional budget purposes.
Study of off-budget agencies.

Changes in functional categories.

Jurisdiction of Committee on Government Operations.
Continuing study of congressional budget process.
Early election of committees of the House.

Rescissions and transfers in appropriation bills.

Sec. 241.

Sec. 242.

Sec. 251.
Sec. 252.

Additional technical and conforming amendments.

Submission of President's budget; maximum deficit amount may not be exceeded.

Supplemental budget estimates and changes.

PART C -- EMERGENCY POWERS TO ELIMINATE

DEFICITS IN EXCESS OF MAXIMUM DEFICIT AMOUNT

Reporting of excess deficits.

Presidential order.

Compliance report by Comptroller General.
Congressional action.

Exceptions, limitations, and special rules.
Definitions.

Sec. 253.

Sec. 254.

Sec. 255.

Exempt programs and activities.

Sec. 256.

Sec. 257.

(1) Section 3 of the Congressional Budget and Impoundment Control Act of 1974 is amended by adding at the end thereof the following new paragraphs:

n1040

(2) Paragraph (2)1041 of section 3 of the Congressional Budget and Impoundment Control Act of 1974 is amended by inserting before the comma the following: "or to collect offsetting receipts.".

(b) CONGRESSIONAL BUDGET PROCESS. Title III of the Congressional Budget Act of 1974 is amended to read as follows:

1040 Section 201(a)(1) added sections 3(6) through 3(10) of the Congressional Budget Act. See supra pp. 16-19.

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