A bill to amend the Equal Access to Justice Act, and for other purposes.

Amends Federal agency and judicial procedures under the Equal Access to Justice Act relating to reimbursement of litigation expenses incurred by parties prevailing against the United States.

Amends the definition of "a party" which may be so reimbursed to exclude any tax-exempt charitable organization whose net worth exceeds $5,000,000.

Prohibits the appropriation to a Federal agency of funds specifically earmarked for the reimbursement of litigation expenses incurred by parties prevailing against the United States. Directs the court to specify the agency responsible for payment of such awards. (Requires such agencies, in effect, to make such reimbursements out of their general funds.)

Repeals appropriations previously authorized to Federal agencies for such purposes.

Repeals the October 1, 1984, termination date, thus making the provisions of the Equal Access to Justice Act permanent.

Repeals provisions of the Internal Revenue Code, as added by the Tax Equity and Fiscal Responsibility Act of 1982, which allow the reimbursement of litigation expenses to certain parties prevailing against the United States in tax cases.