USER FEES, REVENUE PROPOSALS CONTAINED IN PRESIDENT REAGAN'S 1986 BUDGET, AND OTHER REVENUE MEASURES HEARINGS BEFORE THE COMMITTEE ON WAYS AND MEANS HOUSE OF REPRESENTATIVES NINETY-NINTH CONGRESS FIRST SESSION 53-860 O JUNE 19 AND 20, 1985 Serial 99-38 Printed for the use of the Committee on Ways and Means COMMITTEE ON WAYS AND MEANS DAN ROSTENKOWSKI, Illinois, Chairman SAM M. GIBBONS, Florida CHARLES B. RANGEL, New York FORTNEY H. (PETE) STARK, California RICHARD A. GEPHARDT, Missouri ROBERT T. MATSUI, California JOHN J. DUNCAN, Tennessee GUY VANDER JAGT, Michigan W. HENSON MOORE, Louisiana South Carolina WILLIAM M. THOMAS, California RAYMOND J. MCGRATH, New York HAL DAUB, Nebraska JUDD GREGG, New Hampshire JOSEPH K. DOWLEY, Chief Counsel M. KENNETH BOWLER, Deputy Chief of Staff ROBERT J. LEONARD, Chief Tax Counsel A.L. SINGLETON, Minority Chief of Staff (II) CONTENTS Press release of Thursday, June 6, 1985, announcing the hearing Congressional Research Service study on "State Legislative Actions Concern- Internal Revenue Service, James I. Owens, Deputy Commissioner. Department of Labor, Susan R. Meisinger, Deputy Under Secretary for Em- Page 583 U.S. General Accounting Office, Joseph F. Delfico, Associate Director, Human Resources Division, Larry Wood, Paul Reynolds, and Christopher Doyle ......... American Association of Exporters and Importers, Inc., Marjorie M. Shostak... American Association of Retired Persons, Victor Hurst, David Certner, and American Society of Pension Actuaries, Chester J. Salkind. Citizens for Tax Justice, David Wilhelm. 359 Coalition on Smoking or Health, Gerry Oster and David Neumeyer 333 Farrell, Joseph, American Waterways Operators, Inc 162 Fleischer, Malcolm L., Retail Tobacco Dealers of America, Inc 375 Gross, Lawrence, National Bonded Warehouse Association, Van Brunt Ware- houses, Inc., and New York/New Jersey Warehousemen's Association 105 Hurst, Victor, American Association of Retired Persons..... 97 105 ment Workers of America [UAW], Alan V. Reuther 80 |