Comprehensive Child and Family Act

Comprehensive Child and Family Act - Title I: Children and Youth - Amends the Child Abuse Prevention and Treatment Act to require a public agency or nonprofit organization wishing to qualify for assistance under specified provisions to agree to: (1) refer parents of an abused or neglected child to a local parental self-help group; and (2) assist in establishing a local parental self-help group if no such group exists in the area to be served by the agency or organization.

Directs the Secretary of Health and Human Services (HHS) to research the effects of sexually explicit materials, such as adult magazines and R- and X-rated movies, on the emotional development of children under age 18. Requires such research to be conducted with individuals and groups who have worked directly with children in the study of emotional development. Prohibits the Secretary from conducting such research by obtaining information directly from, or conducting experiments directly with children. Requires such periodic reports to Congress.

Amends the Federal Food, Drug, and Cosmetic Act to add prohibitions against the creation, manufacture, or distribution of (or the possesion with intent to create, manufacture, or distribute) imitation controlled substances. Sets forth certain penalties for the distribution of an imitation controlled substance by an adult to a minor.

Amends the Controlled Substances Act to add prohibitions against specified activities involving the introduction of drug paraphernalia into interstate commerce.

Amends the Foreign Assistance Act of 1961 and the Arms Exports Control Act to add requirements for foreign countries' cooperation in narcotics control as a condition of assistance under such Acts.

Directs the Secretary of HHS to provide for a study to compare the effects during and after pregnancy on: (1) unmarried women who choose adoption; and (2) unmarried women who choose single parenthood. Requires the Secretary to report such study's results to the appropriate congressional committees within 18 months after the enactment of this Act.

Amends the Internal Revenue Code to revise provisions relating to deduction for adoption expenses.

Amends the Child Abuse Prevention and Treatment and Adoption Reform Act of 1978 to include infants at risk with life-threatening congenital impairments and infants born to unmarried teenage individuals among those children with special needs for whom it is the purpose of such Act to facilitate adoption. Requires that HHS operation of a national adoption and foster care data gathering and analysis system be in coordination with other Federal agencies, including the Bureau of the Census. Directs the Secretary of HHS to: (1) establish, and encourage and facilitate implementation of specified types of quality standards for adoption services offered by public and nonprofit private agencies; and (2) encourage involvement of corporations and small businesses in supporting adoption, including benefit programs for employees who adopt children. Directs the Secretary of HHS to update a study of unlicensed or unregulated adoption placements under such Act and report the updated results to the appropriate congressional committees within 18 months after enactment of this Act.

Directs the Secretary of HHS to provide for a study on the legality of surrogate parenting and report the results to the appropriate congressional committees within 18 months after enactment of this Act.

Amends the Public Health Service Act to require parental consent to medical treatment through the family planning services provided through financial assistance under this Act if the unemancipated minor who wishes to receive such treatment lives in a State that has not provided by statute the right to receive such treatment without such consent. Includes adoption counseling and programs supporting postponement of sexual activities as examples of family planning services for adolescents under such Act.

Amends the Fair Labor Standards Act of 1938 to provide for a special lower minimum wage (to be known as the youth opportunity wage) for summer employment of persons less than 20 years old. Makes a conforming amendment to provisions involving wage rates under the Job Training Partnership Act. Directs the Secretary of Labor to monitor the implementation of such youth opportunity wage and report to the Congress on the employment effects of such wage.

Directs the Secretary of HHS to provide for a study to determine the effects of divorce and parental absence on children and adolescents and report the study's results to the Congress within 18 months after enactment of this Act.

Title II: Family Assistance - Amends the Internal Revenue Code to provide for increases in the earned income credit. Conforms advance payment of such credit to such increases.

Revises the applicable percentage for the income tax credit for household and dependent care expenses to a maximum of 50 percent reduced by two percentage points for each $1,000 by which the taxpayer's adjusted gross income for the taxable year exceeds $15,000. Repeals provisions relating to the application of such credit with other credits Redesignates provisions relating to such credit under provisions for refundable credits.

Revises provisions relating to refundable credits to establish a homemaker tax credit.

Revises the Social Security Act to remove certain maximum age limitations with respect to specified Medicaid coverage of disabled individuals.

Revises Internal Revenue Code provisions relating to refundable credits to establish a credit for households with certain disabled dependents. Makes such credit applicable to taxable years 1985 and 1986. Directs the Secretary of the Treasury to report to the Congress by the end of FY 1986 on the number of individuals allowed such credit and the total effect on Federal revenues.

Amends the Social Security Act provisions relating to Medicare coverage of hospice care. Waives specified hospice program requirements in the case of nursing care given by an agency or organization which: (1) is located in a rural area or an area with a shortage of personal health services or health manpower; or (2) provided State-approved or licensed hospice services prior to September 2, 1982.

Revises Internal Revenue Code provisions relating to additional itemized deductions for individuals to add provisions for contributions to qualified parental or handicapped relative care trusts. Allows an income tax deductions for contributions to a trust established by a taxpayer to provide care to such taxpayer's parents or handicapped relatives. Limits the amount of such deduction to $3,000 for a taxable year. Provides for the tax exemption of such trusts.

Sets forth regulatory review requirements. Directs each Federal agency to publish a family life impact statement prior to or on the date of publication in the Federal Register of a proposed rule (or of any final rule which is not preceded by a proposed rule). Provides that such statements shall consider the impact of the rule on the stability of the family unit, parental employment, and parental responsibility and authority.

Title III: Tax Equity for the Family - Amends the Internal Revenue Code to double the personal exemption for dependents.

Revises Internal Revenue Code provisions relating to special rules for certain married individuals. Allows a deduction for an individual retirement account of up to $2,000 for a nonworking spouse.

Revises provisions relating to additional itemized deductions for individuals establish a deduction for volunteer service. Revises provisions relating to information concerning transactions with other persons to add provisions for returns relating to volunteer service. Revises provisions relating to failure to file certain information forms. Revises provisions relating to deductions for charitable contributions and gifts with respect ot the use of a standard mileage rate for the use of a passenger automobile.

Title IV: Education - Subtitle A: Choice in Education - Part I: Educational Voucher Program - Amends Chapter I (Financial Assistance to Meet the Special Educational Needs of Disadvantaged Children) of the Education Consolidation and Improvement Act of 1981 (ECIA) to establish a program of educational vouchers.

Authorizes local educational agencies (LEAs) to use Chapter I payments to implement educational voucher programs. Authorizes a State educational agency (SEA) to require LEAs to implement such programs. Provides that if a State elects to impose such a requirement, the requirement must be imposed on all LEAs within the State. Provides that if a State does not elect to impose such a requirement, each LEA shall have discretion to use such fund to implement such a program.

Sets forth education vouchers program requirements. Provides for distribution of vouchers to some or all of the parents of educationally deprived children. Permits a parent to use such voucher to pay for: (1) enrolling the child as a full-time student at a private or public elementary or secondary school located outside of the child's school district; or (2) services selected by the parent for the child at the public school of the child's school district under specified programs or projects to be provided by the LEAs. Allows the LEA or the private school to redeem the voucher for Chapter I funds according to a specified formula.

Directs the LEA to provide programs and projects to meet the special educational needs of: (1) children of parents who decide to use their vouchers for such programs and projects; and (2) children selected by the LEA for chapter I program participation whose parents do not receive such vouchers.

Sets forth requirements for LEA applications which receive funds for such voucher programs.

Provides that voucher payments shall not constitute Federal financial assistance to the private school or the LEA outside the child's school district.

Provides that specified Chapter I provisions shall not be applicable to voucher programs.

Sets forth requirements for nondiscrimination by private schools in the voucher program. Authorizes U.S. district courts, upon the filing of an appropriate pleading by the Attorney General, to make declaratory judgments with respect to whether a private school follows a racially discriminatory policy.

Amends technical and conforming amendments to ECIA.

Revises Internal Revenue Code provisions relating to disclosure to certain Federal officers and employees for tax administration purposes. Directs the Secretary of the Treasury to disclose, upon request of the Attorney General or at the Secretary's own initiative, any return or return information which is relevant to investigations and proceedings regarding private school racially discriminatory policies under the ECIA education voucher program provisions added by this Act.

Part II: Tuition Tax Credits - Educational Opportunity and Equity Act of 1984 - Amends Internal Revenue Code provisions relating to nonrefundable personal credits to establish a credit for tuition expenses.

Allows an income tax credit for 50 percent of the tuition paid to an elementary or secondary educational institution for any dependents who have not attained the age of 20.

Limits such credit to : (1) $100 in 1983; (2) $200 in 1984; and (3) $300 in 1985 and thereafter. Phases out such credit for families with adjusted gross income between $40,000 and $50,000 per year. Makes ineligible for such credit families with an adjusted gross income in excess of $50,000 per year.

Disallows such credit for tuition paid to schools found to maintain racially discriminatory policies. Requires all education institutions which receive tuition payments for which such credit is taken to file with the Secretary of the Treasury a statement, subject to the penalties for perjury, declaring that the institution does not follow a racially discriminatory policy. Requires a taxpayer claiming such credit to attach a copy of such statement to the income tax return.

Authorizes the Attorney General, upon the filing of a petition alleging racial discrimination, to bring an action for declaratory judgment against an educational institution to determine whether the institution has followed a racially discriminatory policy.

Provides that such tuition tax credits shall not constitute Federal financial assistance to educational institutions or recipients of such credits.

Part III: Tax Credits for Home Education Expenses - Revises Internal Revenue Code provisions relating to refundable credits to establish a credit for home education expenses.

Allows an income tax credit for 50 percent of home education expenses of a taxpayer who provides an education in the home for a dependent.

Limits such credit to $200 for each dependent. Provides for a phase-out of such credit which reduces the credit by one percent of the adjusted gross income exceeding $40,000.

Part IV: Education Savings Account - Revises Internal Revenue Code provisions relating to additional itemized deductions for individuals to establish a deduction for education savings.

Allows an individual taxpayer an income tax deduction for contributions to a savings account established to pay the educational expenses (tuition, supplies, meals, and lodging) of such taxpayer or the taxpayer's child at an institution of higher education or a vocational school. Limits the amount of such deduction to $1,000 (adjusted for inflation) for an account per year. Specified that no individual may be a beneficiary of more than one account during any calendar year.

Excludes from the gross income of the individual who contributed to the account any amounts: (1) used exclusively to pay the educational expenses incurred by the individual for whose benefit the account is established; or (2) transferred to a qualified State educational fund. Requires the individual for whose benefit the educational savings account was established to include the amounts distributed from an educational savings account in income over a ten-year period.

Exempts from taxation an educational savings account unless such account ceases to be an educational savings account. Specifies penalties for the use of account funds for other than educational purposes.

Requires the trustee of an educational savings account to make periodic reports to the Secretary of the Treasury.

Provides that payments made by an individual to an educational savings account for the benefit of his child shall not be considered a gift of a future interest in property.

Subtitle B: Local Control - Amends Chapter 2 (Consolidation of Federal Programs for Elementary and Secondary Education) of the Education Consolidation and Improvement Act of 1981 (ECIA) to decrease from 20 percent to ten percent the maximum portion of a State allotment which may be reserved by the State for specified activities. Increases from 80 percent to 90 percent the minimum portion of the State allotment which must be allocated among local educational agencies (LEAs).

Prohibits any State from being eligible to receive Chapter 2 funds if such State has laws or regulations that: (1) prohibit individual teachers from bargaining with LEAs independently of any labor union; and (2) give more weight to seniority or academic credentials than to superior teaching performance, in the determination of teacher salaries.

Prohibits any State from being eligible to receive Chapter 2 funds if such State has a law or regulation that requires teachers in private elementary or secondary schools to take any academic course relating to teaching methods.

Title V: Respect for Human Life - Prohibits any agency of the United States from performing abortions, except when the life of the mother would be endangered if the child were carried to term.

Prohibits any funds appropriated by Congress from being used to perform abortions, to reimburse or pay for abortions, or to refer persons for abortions, except when the life of the mother would be endangered if the child were carried to term.

Prohibits any agency of the United States from promoting, encouraging, counseling, referring persons for, paying for (or paying travel expenses for), or assist in the performance of abortions outside the United States, except when the life of the mother would be endangered if the child were carried to term.

Prohibits the United States from entering into any contract for insurance that provides for payment or reimbursement for abortions other than when the life of the mother would be endangered if the child were carried to term.

Prohibits any person or entity, including State and local governments, that receives Federal financial assistance from discriminating agianst any employee, applicant for employment, student, or applicant for admission as a student, on the basis of the person's opposition to abortion or refusal to counsel or assist in the performance of abortions.

Prohibits any person or entity, including State and local governments, that receives Federal financial assistance from withholding from a handicapped infant nutritional sustenance or medical or surgical treatment required to correct a life-threatening condition if: (1) the withholding is based on the fact that the infant is handicapped; and (2) the handicap does not render treatment medically contraindicated. Requires the denial of any further Federal assistance to any institution or agency in violation of such restrictions.

Provides a right of direct appeal to the U.S. Supreme Court for any party in any case where an interlocutory or final order of a Federal court invalidates State legislation which prohibits abortions or infanticide and which is expressly based on the provisions of this title. Prohibits attorneys' fees from being allowable in any civil action involving, directly or indirectly, the provisions of this title. Provides for the separability of the provisions of this title.

Sets forth a prohibition against fetal experimentation. Prohibits the Director and any employees of the National Institutes of Health and the director and any employees of any other national research institute from conducting or supporting research or experimentation, inside or outside the United States, on a living human fetus or infant, before an abortion (which the researcher knows or has reason to know is intended) or after an abortion, unless the researcher or experimentation is for the purpose of improving the probability of the survival of, or ameliorating developmental or congenital defects in, such fetus or infant.