United States · United States Congress · 4 June 1981
Transfer Tax Reform Act of 1981 - Amends the Internal Revenue Code to increase the unified credit against the estate and gift taxes from $47,000 to $155,800 by specified annual increments through 1985. Increases from $175,000 to $500,000, by specified annual increments through 1985, the minimum gross estate requirement for filing of a return. Increases from $3,000 to $10,000 the annual gift tax exclusion. States that gifts made within three years of a decedent's death shall be valued as of the time of transfer rather than as of the date of death. Allows an individual to elect to pay a gift tax rather than use the unified tax-credit. Revises the formula for computation of the estate tax to value gifts for preceding calendar years and quarters at their value used in computing the tax for the last preceding calendar year or quarter for which a gift tax was payable. Revises the definition of "qualified real property," for purposes of the special use valuation, to: (1) eliminate the requirement that the property be used on the date of the decedent's death for a qualified use; and (2) allow such valuation for real property which is put to a qualified use by a member of the decedent's family. Qualifies estates of decedents who were disabled or retired for the special valuation of certain farms based on use if such decedents materially participated in the operation of the farm for five out of eight years preceding the year in which they became disabled or eligible for disability benefits, under title II (Old Age, Survivors and Disability Insurance) of the Social Security Act. Permits the spouse of a decedent to use such valuation if the spouse has managed the farm or business for ten years preceding the decedent's death or takes over active management upon the decedent's death. Qualifies the owner of a woodland for the special use valuation if the owner or a member of the owner's family actively managed the property for ten years prior to the owner's death. Includes as property qualified for the valuation certain future and partial interests. Reduces from 15 to ten years the length of time a qualified property must be held and put to a qualified use following the decedent's death before it can be disposed of without incurring a recapture of estate tax benefits. Permits active management rather than material participation as a test for qualification of the estate for spouses, children under 21, students, and disabled individuals who receive property from a decedent who qualified for special use valuation. Modifies the formula for recapture upon partial disposition of qualified property to include in the calculation of the additional tax imposed the adjusted tax difference attributable to the property disposed of or ceased to be used for a qualified use. Increases from $500,000 to $1,000,000, by specified annual increments through 1986, the limitation on the aggregate decrease in the value of property to which the special use valuation is applied. Allows the like kind exchange of property without loss of special use valuation eligibility. Permits, for purposes of calculating the five-year period required for qualification of real property, the aggregation of periods with respect to exchange property with those with respect to property included in the gross estate. Repeals the requirement that an heir elect special treatment for involuntary conversions of qualified real property, thus making such treatment automatic upon such conversion. Alters the method of valuing farms and woodlands and provides an alternate discount method of valuation. Allows the election of the step-up in basis in the case of recapture upon disposition or cessation of the qualified use of property. Imposes interest upon the recapture tax in the event of such election. Expands the definition of "member of the family," for purposes of determining special use valuation eligibility, to include members of a spouse's family. Permits a parent or legal representative of a person under a legal disability to sign an agreement to the application of recapture provisions on behalf of such person. Applies the special use valuation provisions to property held in trust as through the decedent or heir had a direct interest in the property. Expands the conditions under which such property is deemed to have been acquired from the decedent to include: (1) exercise of purchase options; (2) payments by the terms of the will or trust; or (3) purchase from the estate or trust. Specifies that the estate tax deductions for indebtedness shall not be reduced if the value of the property is determined by applying the special use valuation. Modifies the alternate extension of time for payment of the estate tax where the estate consists largely of an interest in a closely held business to: (1) allow an installment payment election if the value of the interest in the closely held business is either 35 percent of the value of the gross estate or 50 percent of the taxable estate; (2) increase to 50 percent the value of an interest disposed of which will accelerate the payment of tax; and (3) permit payment, but with a penalty, of an installment within six months after the due date. Revises rules for determining whether property qualifies as an interest in a closely held business with respect to property included in the gross estate which is transferred prior to death and ownership of assets leased to or used by a family-owned business. Revises disclaimer rules with respect to: (1) notice and acceptance of the interest or its benefits; (2) partial disclaimers; (3) powers of appointment; and (4) disclaimers which are ineffective under State law.
United States · United States Congress · 2 June 1981
Severe Storms Advisory Committee Act of 1981 - Directs the Administrator of the National Oceanic and Atmospheric Administration to establish a Severe Storms Advisory Committee which shall submit annual reports to the President and Congress assessing and making recommendations concerning the current objectives, milestones, and technological developments of the severe storms forecasting program. Sets forth the terms and conditions of membership on such Committee, including representation from specified agencies, State and local civil defense systems, and weather forecasters. Terminates such Committee after five years.
United States · United States Congress · 28 May 1981
Prohibits the Federal Trade Commission from investigating or taking any action concerning any State regulated profession until Congress enacts legislation which expressly provides that the Commission has authority over professions and that the Commission's authority preempts State authority. Vacates any such action taken during the period beginning on May 28, 1981, and ending on the date of enactment of this Act.
United States · United States Congress · 20 May 1981
Amends the Shipping Act, 1916, to redefine the term "common carrier by water in foreign commerce" to include persons engaged as common carriers in specified ocean transportation of property who: (1) advertise, solicit, or arrange, within the United States, for such transportation; or (2) issue or deliver ocean or through intermodal bills of lading or other contracts of affreightment for such transportation. Directs such common carriers by water to file with the Federal Maritime Commission within 90 days of enactment of this Act: (1) their tariffs; and (2) a designation of agent and principal place of business within the United States. Sets forth the effective dates of such tariffs.
United States · United States Congress · 20 May 1981
Title I: Guam - Amends the Organic Act of Guam to authorize initiatives and referenda in Guam. Sets forth the referendum procedure. Subjects the Lieutenant Governor and the members of the legislature to recall. Authorizes appropriations for grants to Guam for fiscal years 1983-1986 for rehabilitation and construction of public facilities. Title II: Trust Territory of the Pacific Islands - Amends the date for transferring certain U.S. property located in the Trust Territory of the Pacific Islands to the governments of such islands. Makes such date the termination date of the trusteeship agreement governing the administration of the Trust Territory instead of October 1, 1982. Title III: Virgin Islands - Authorizes appropriations for each of fiscal years 1982 through 1985 for grants to the Virgin Islands for construction of water and power generation and distribution facilities pursuant to a plan which meets specified requirements. Title IV: Miscellaneous - Transfers the duty to prepare a comprehensive energy plan for specified insular areas of the United States from the Secretary of Energy to the Secretary of the Interior. Deems the governments of specified U.S. territories to have met the matching assistance requirements for certain authorized capital improvement projects. Authorizes appropriations for grants to American Samoa and the Northern Mariana Islands for fiscal years 1982 through 1985 for rehabilitation and construction of public facilities.
United States · United States Congress · 19 May 1981
Declares it the sense of the Congress that no legislation that would change the operations of the Guaranteed Student Loan Program before October 1, 1981, should or will be enacted. Prohibits the Secretary of Education from promulgating any rule which changes the operations of the Guaranteed Student Loan Program before October 1, 1981.
United States · United States Congress · 14 May 1981
Amends the Omnibus Crime Control and Safe Streets Act of 1968 to prohibit assistance to any public agency unless there is in effect with respect to such agency a law enforcement officers' bill of rights which includes, at a minimum, the following: (1) allowing off-duty officers' to engage in political activities; (2) granting officers specified procedural rights in connection with investigations of their conduct on duty which may lead to a personnel action; (3) requiring officer representation on any policy complaint review board established in the jurisdiction; and (4) prohibiting mandatory disclosure of officers' finances.
United States · United States Congress · 12 May 1981
Virgin Islands Nonimmigrant Alien Adjustment Act of 1981 - Authorizes the Attorney General to adjust to permanent resident status alien workers and their dependents who have resided continuously in the Virgin Islands since June 30, 1975, if: (1) application for such adjustment is made within one year of enactment of this Act; (2) such persons were physically present in the Virgin Islands at the time of such filing; and (3) the worker is otherwise admissible as an immigrant. States that such status adjustments shall not reduce the number of available total or national immigrant visas. Authorizes the Secretary of State, after consultation with the Secretary of the Interior and the Governor of the Virgin Islands, to limit the number of second preference immigrant visas issued to spouses or unmarried sons or daughters of aliens adjusted under this Act. Prohibits the filing of fourth (married sons or daughters) or fifth (brothers or sisters) preference immigrant petitions by aliens adjusted under this Act unless: (1) at the time of filing such person is physically present and has resided continuously in the United States for at least two years; or (2) a case of extreme hardship exists. Prohibits the admission of alien workers to perform temporary labor in the Virgin Islands. Establishes the Interagency Task Force on Virgin Islands Immigration to analyze the impact, including the possible need for Federal assistance, on the Virgin Islands of providing health, housing, education and other social services to persons admitted under this Act. Requires a report to be submitted to the President and the Congress within one year after enactment of this Act. Disbands the Task Force 60 days after transmittal of such report. Authorizes specified appropriations.
United States · United States Congress · 12 May 1981
Establishes the "Joe Louis Memorial Award." Requests the President to present the award, annually, to an athlete who best represents the fairness, courage, and determination symbolized by the former boxing champion. Authorizes appropriations.
United States · United States Congress · 12 May 1981
Expresses the sense of the Congress that the President should award, posthumously, the Presidential Medal of Freedom to former boxing champion Joe Louis.
United States · United States Congress · 12 May 1981
Expresses the sense of Congress that the Secretary of the Army should place at the grave of Joe Louis in Arlington National Cemetery a plaque honoring his life and career.
United States · United States Congress · 7 May 1981
National Transit Fare Employment Incentives Act - Amends the Wagner-Peyser Act (which established a national employment system) to provide for financial assistance to States to establish programs to provide transit fare passes to individuals referred by an employment office to a job opportunity. Requires States desiring to receive funds for such programs to submit program plans to the Secretary of Labor. Limits the Federal contribution to such programs to 70 percent of the cost of acquisition of transit fare passes. Sets forth formulas for the allocation to each State of funds for such programs. Authorizes appropriations to carry out this Act.
United States · United States Congress · 5 May 1981
Title I: Wildlife Restoration Fund - Amends the Federal Aid in Wildlife Restoration Act to include American Samoa as a jurisdiction eligible for Federal funds under that Act. Provides that funds attributable to the tax imposed on the sale of component parts of firearms ammunition may be used by a State solely for the purpose of paying not more than 75 percent of the cost of a hunter education program or a program for the acquisition, construction and maintenance of public target ranges, or both such programs. Specifies certain conditions for the operation of such programs. Requires the Secretary of the Interior to carry out a continuing study regarding the use made by the States of the funds provided under this Act for hunter education and public target range programs. Directs the Secretary to submit such study to the Congress not later than October 1, 1986, together with the recommendation as to whether such funds should continue to be provided to the States. Title II: Tax on Sale of Component Parts of Firearm Ammunition - Amends the Internal Revenue Code to impose a tax on the sale of component parts of firearm ammunition.
United States · United States Congress · 1 May 1981
Declares it to be the intent of Congress to ensure that small businesses receive at least 48 percent of any business tax reductions enacted during this session.
United States · United States Congress · 30 April 1981
Title I: Short Title, Findings, and Purposes - National Minerals Security Act of 1981 - Sets forth findings and purposes. Title II: Mineral and Material Planning and Availability - Establishes the Council on Materials and Minerals to develop and implement a national minerals and materials policy. Title III: Domestic Mineral Resource Potential - Directs the Secretary of the Interior to: (1) review land use plans developed under the Federal Land Policy and Management Act of 1976; (2) consider the suitability of such public lands for mineral location and leasing; and (3) revise such plans accordingly. Requires any land use plan prepared under such Act and any review and any review conducted under this Act to: (1) contain an estimate of potential mineral resources; and (2) consider the development and extraction of any significant mineral deposit as a dominant use. Directs the Secretary to determine the number of acres of Federal lands withdrawn, classified, restricted, or closed to mineral location or leasing and the number of acres of land made available for mineral location and leasing under this title and to report the results to Congress. Requires the Secretary to publish a notice in the Federal Register at least once every two years requesting the nomination of lands withdrawn, classified, restricted, or closed to be reviewed. Requires the Secretary to review lands nominated by any person to determine the suitability of such lands for mineral location or leasing. Extends the December 31, 1983, mining expiration date in the Wilderness Act to December 31, 1993. Title IV: Mineral and Material Data Acquisition and Analysis - Directs the Secretary to transfer the State Mining and Mineral Resources and Research Institutes to the administrative jurisdiction of the Bureau of Mines. Makes the Bureau the principal Federal agency for mineral data collection, compilation, analysis, and dissemination. Requires the Bureau and the U.S. Geological Survey to undertake stated activities directed towards ensuring an adequate supply of minerals and materials. Title V: Capital Formation and Taxation - Amends the Internal Revenue Code to: (1) define air or water pollution control facilities for purposes of the exclusion of interest on industrial development bonds; and (2) permit a deduction for the amortization of the amortizable basis of a pollution control facility, based on any amortization period of from one to 60 months. Title VI: Regulatory Reform - Amends the Administrative Procedure Act to require that notice of a proposed rule published in the Federal Register include: (1) a statement of the need for and objectives of the proposed rule; and (2) a description of all reasonable alternative public or private means for achieving the objectives of the proposed rule, together with an explanation of how the proposed rule achieves the objectives at lower cost or with fewer adverse effects than the alternatives. Requires an agency, after giving notice and giving interested persons the opportunity to participate in the rulemaking process, to conduct additional proceedings if the comments received from those interested reveal that there are disputed factual issues. Requires such proceedings to include informal public hearings, meetings or conferences, mediation, presentation of witnesses for direct and cross-examination, and additional opportunity for preparation of written rebuttals to any materials required in the notice of proposed rulemaking. Title VII: National Defense Stockpile - Amends the Strategic and Critical Materials Stock Piling Act to require that all moneys received from the sale of materials in the National Defense Stockpile be transferred to the National Defense Stockpile Transaction Fund and be available only to acquire strategic and critical materials. Title VIII: Antitrust Restrictions - Directs the Attorney General to review antitrust laws, rules, and regulations to determine the extent to which they are consistent with the policy of this Act. Title IX: Foreign Policy - Directs the Secretary of the Interior to: (1) conduct an analysis of the foreign mineral and materials information requirements and resources of all executive branch departments and agencies; (2) direct the centralization of responsibility for the maintenance of a coordinated repository of foreign mineral, material, and related information in the Bureau of Mines; and (3) ensure that the Bureau maintains its foreign mineral, material, related information repository to be responsive to the information needs of all Federal agencies. Amends the Mining and Minerals Policy Act of 1970 to require the Secretary of State to report annually to the Secretary of the Interior concerning foreign policy as it relates to the availability of minerals for domestic use.
United States · United States Congress · 28 April 1981
Youth Skills Act of 1981 - Declares the intention of the Congress to establish the authority of Opportunities Industrialization Centers and other community-based organizations of demonstrated effectiveness to develop and furnish skills training and job placement as subgrantees in unrestricted grant programs. Directs the head of each agency administering specified programs to take necessary actions to ensure that: (1) appropriate youth employment and training services will be furnished under each such program; and (2) Opportunities Industrialization Centers and other community based organizations will be given special consideration in the delivery of such services. Specifies the programs to which such requirement applies as: (1) the State and Local Fiscal Assistance Act of 1972 and any successor program providing for general revenue sharing to States and/or local government; (2) title I of the Housing and Community Development Act of 1974, or any similar legislation providing unrestricted grants for community development; (3) any program providing for unrestricted Federal assistance for public works or for the creation of private sector jobs; (4) any program to rehabilitate and improve U.S. railroads; and (5) any program of tax incentives or other Federal subsidies to encourage economic development of urban areas with high concentrations of unemployed individuals, especially areas designated as urban enterprise zones. Directs such agency heads to assure that eligible employers under such unrestricted financial assistance programs will enter into contracts for the delivery of employment and training services to youth. Directs the Secretary of Labor to advise appropriate public agencies and private contractors receiving assistance under such programs of the provisions of this Act and the availability of subcontracting the delivery of employment and training services for youth to Opportunities Industrialization Centers and other Community based organizations. Directs such agency heads to assure that recipients of financial assistance under such programs provide employment and training services, with special consideration for jobs with prospects of continued employment, for youth: (1) hard to employ and historically unemployed and unskilled; (2) living in urban and rural areas with high concentrations of welfare families ; (3) living in designated enterprise zones; and (4) living in rural areas where job opportunity development will prevent out-migration to urban areas. Sets forth nondiscrimination provisions. Defines "community based organization" as a nonprofit tax exempt organization of demonstrated effectiveness in delivering employment services. Cites examples of such organizations. Defines "Youth" as an individual who has attained 18 years of age but not 26 years of age. Declares that nothing in this Act shall be construed as a limitation on any other Federal law provision for employment and training services.
United States · United States Congress · 27 April 1981
Coastal Barrier Resources Act - Declares the findings and intentions of Congress in regard to the fish, wildlife, and other natural resources associated with the coastal barriers along the Atlantic and gulf coasts of the United States. Establishes the Coastal Barrier Resources System (System) which shall consist of specified undeveloped coastal barriers on the Atlantic and gulf coasts. Requires that certain coastal barrier maps shall be available for public inspection through the United States Fish and Wildlife Service. Directs the Secretary of the Interior to provide copies of such maps to the chief executive officer of: (1) each State and political subdivision in which a System unit is located; and (2) each affected Federal agency. Directs the Secretary to make necessary modifications to such maps and to notify specified Congressional committees of same. Limits, to specified projects, Federal expenditures on or financial assistance for purposes within the System. Lists those projects eligible for financial assistance. Requires the Director of the Office of Management and Budget to certify annually to Congress that the Federal agencies concerned have complied with the provisions of this Act. Sets forth the contents of reports to be filed by the Secretary with specified Congressional committees. Authorizes appropriations to the Department of the Interior for fiscal years 1982 through 1986 for the purposes of this Act.
United States · United States Congress · 9 April 1981
Income Tax Simplification Act of 1981 - Title I: Tax Reforms - Amends the Internal Revenue Code to repeal all income tax credits except the credit for tax withheld on wages and the credit for tax withheld at the source on nonresident aliens and foreign corporations and on tax-free covenant bonds. Repeals the exceptions to the tax inclusion of prizes and awards made in recognition of certain types of achievement. Repeals all limits and exceptions to the inclusion in the gross income of employees amounts attributable to group-term life insurance provided by employers. Repeals the limitations on the inclusion in gross income of unemployment compensation. Repeals all income tax exclusions except the tax exclusion of gifts and inheritances and the tax exclusion of the income of States and municipalities. Repeals all income tax deductions for individuals and corporations except deductions for: (1) trade or business expenses; (2) losses; (3) payments with respect to employees of certain foreign corporations; (4) nonprofit activities; (5) amortization of real property construction period interest and taxes; and (6) contributions to black lung benefit trusts. Repeals the deduction for trade or business expenses incurred in connection with certain appearances and activities designed to influence legislation. Repeals: (1) the partial deduction for treble damage payments under the antitrust laws; and (2) the limited deduction for wagering losses. Repeals all additional itemized deductions for individuals except the deductions for expenses relating to the production of income and alimony or support payments. Repeals all special deductions for corporations. Repeals provisions allowing a taxpayer to elect to deduct certain costs relating to intangible drilling and development of oil, gas, and geothermal wells and relating to expenditures made in connection with certain railroad rolling stock. Repeals certain limitations and exemptions relating to the disallowance of deductions for: (1) entertainment expenses; and (2) contributions of an employer to an employees' trust or annuity plan or compensation under a deferred-payment plan. Repeals the exemption from corporate income tax of mutual savings banks conducting life insurance business. Repeals all special income tax rules relating to banking institutions. Repeals the depletion deduction and rules for the tax treatment of natural resources and capital gains. Title II: Income Tax Rate Reductions, Etc. - Amends the Internal Revenue Code to reduce individual and corporate income taxes. Abolishes the separate tax table for heads of households. Allows an income tax credit for personal exemptions. Repeals the deduction for personal exemptions. Title III: Effective Date - States that the amendments made by this Act shall apply to taxable years after 1981.
United States · United States Congress · 9 April 1981
Youth Career Intern Program Act - Amends the Comprehensive Employment and Training Act (CETA) to create a Youth Career Intern Program. Directs the Secretary of Labor to provide financial assistance to prime sponsors to establish and operate programs conducted jointly by local educational agencies and Opportunities Industrialization Centers, and other community-based organizations of proven effectiveness, designed to improve educational and employment opportunities for eligible youths in areas of high unemployment.
United States · United States Congress · 9 April 1981
Expresses the sense of Congress that: (1) the United States should increase the power of the transmitters and improve the quality and quantity of foreign language programs of the Voice of America, Radio Free Europe, and Radio Liberty; and (2) research should be undertaken to speed progress in the area of international mass communication media.
United States · United States Congress · 8 April 1981
Mass Transportation Maintenance Assistance Act of 1981 - Amends the Urban Mass Transportation Act of 1964 to authorize the Secretary of Transportation to make grants to local public bodies for maintenance expenses of mass transportation systems. Authorizes appropriations for such grants for fiscal years 1983 through 1986. Allocates ten percent of such appropriation to States according to specified formula. Limits the expenditure of such funds to urbanized areas with populations of less than 200,000 which have maintenance programs approved under this Act. Apportions the remainder of such appropriations to urbanized areas with populations of over 200,000. Limits to 15 percent of operating costs the amount of such grants for maintenance expenses. Directs the Secretary to develop a system of measuring improved efficiency of mass transportation systems resulting from such maintenance programs. Authorizes the Secretary to make grants for the purchase of buses and related equipment and the construction of bus related facilities. Authorizes appropriations, to remain available until expended, for such grants for fiscal years 1983 through 1986. Sets forth an apportionment formula for such funds. Directs a Governor to: (1) take service based factors into account when distributing such funds; and (2) report annually to the Secretary concerning such allocations. Directs that sums apportioned under this Act shall be available for obligation by the Governor or designated recipient for three years following the close of the fiscal year for which they were apportioned. Limits the Federal share of any project for: (1) the payment of maintenance expenses to 75 percent; and (2) the purchase of buses and related equipment to 80 percent. Specifies criteria by which a grant applicant shall be found eligible for approval. Authorizes appropriations for fiscal years 1983 through 1986 for formula grants for areas other than urbanized areas. Limits the application of this Act to amounts apportioned for fiscal years beginning on or after October 1, 1982.
United States · United States Congress · 7 April 1981
Title I - Amends the Voting Rights Act of 1965 to extend from August 6, 1982, to August 6, 1992: (1) the time period during which jurisdictions covered by the triggering mechanism must not have used a test or device to deny the right to vote on account of race in order to be released from coverage; and (2) the time period during which changes in voting laws must be precleared with the Federal Government. Title II - Restates the prohibition against denying the right to vote based on race to prohibit any State from imposing voting practices "in a manner which results in a denial or abridgement" of the right to vote (thus permitting use of indirect proof in proving discrimination). Title III - Extends the bilingual election requirements from August 6, 1985, to August 6, 1992.
United States · United States Congress · 7 April 1981
Economic Equity Act - Title I: Tax and Retirement Matters - Amends the Internal Revenue Code to provide that the maximum deduction for contributions to an individual retirement plan: (1) shall be computed separately for each individual who is married; and (2) in the case of a married individual who has no compensation or less compensation than that of the spouse, shall be determined as if such compensation were the same as that of the individual's spouse. Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to require that a retirement plan which provides an annuity to a participant with at least ten years of creditable service shall provide a survivor's annuity for the spouse of a participant who dies before the annuity starting date in an amount not less than the amount which would have been made under the survivor's annuity if the participant had survived and retired on such annuity date. Provides that a participant's election not to take a joint and survivor's annuity shall not be effective unless the spouse of the participant consents in writing to such an election. Allows the assignment of the benefits of a qualified retirement plan in the case of a judgment, decree or order relating to child support, alimony payments, or marital property rights pursuant to a State domestic relations law. Amends ERISA to lower the age limitation for participation in a qualified retirement plan from age 25 to age 21. Amends ERISA and the Internal Revenue Code to provide for accruals of creditable service to continue while an individual is on approved maternity or paternity leave at the rate of 20 hours service for each week of approved leave. Amends the Internal Revenue Code to: (1) increase the zero bracket amount; (2) lower the tax rate; (3) decrease withholding requirements; and (4) increase minimum filing requirements for heads of households. Entitles former spouses of members of the uniformed services, civil service employees and members of Congress who were married to such a member or employee for at least ten years during creditable service to an annuity based upon a portion of such member's or employee's retired or retainer pay period. Amends the Survivor Benefit Plan of the uniformed services to make former spouses eligible for annuities under such plan. Provides for survivor's annuities for surviving former spouses of civil service spouses or members of Congress. Provides that the election of a member of the uniformed services, civil service employee or member of Congress not to take a joint and survivor's annuity shall not be effective unless the spouse and any former spouse of such member or employee consents in writing to such an election. Amends the Internal Revenue Code to provide a tax credit to employers of displaced homemakers. Title II: Day Care Program - Amends the Internal Revenue Code to increase the tax credit for household and dependent care services necessary for gainful employment from 20 percent of the cost of such services to 50 percent of the cost reduced by one percent for each $1,000 amount by which the taxpayer's adjusted gross income exceeds $10,000. Makes such credit refundable. Increases the dollar limit for such credit from $2,000 to $2,400 (from $4,000 to $4,800 for two or more dependents). Allows such credit for certain services performed outside the taxpayer's household. Establishes a minimum income for individuals engaged in business on a substantially full time basis to be used in the computation of the earned income limitation on the amount of such credit. Includes as a tax-exempt organization any organization which provides non-residential dependent care services to the general public for purposes of enabling individuals to be gainfully employed. Title III: Armed Forces - Revises the rules for the distribution of the property of deceased members of the Air Force and Army by removing any gender distinctions from such rules. Establishes a distribution formula based on six classes: (1) beneficiary named in a will; (2) surviving spouse; (3) children; (4) parents; (5) siblings; and (6) next of kin. Eliminates sexual distinctions with regard to promotion procedures and procedures to remove reserve officers from active duty status in the Naval and Marine Corps Reserve. Requires the Secretary of Defense to make an annual report to the Congress concerning the status of women in the armed forces. Title IV: Estate Tax on Agricultural Property and Farm Loans - Amends the Internal Revenue Code to increase the unified credit against the estate and gift tax from $47,000 to $192,800 by specified annual increments through 1985. Increases the minimum gross estate requirement for filing a return from $175,000 to $600,000. Qualifies estates of decedents who were disabled or retired for the special valuation of certain farms based on use if they materially participated in the operation of such farm for five out of eight years preceding the year in which they became disabled or eligible for disability benefits. Permits the spouse of a decedent to use such valuation if the spouse has managed the farm or business for ten years preceding the decedent's death. Permits active management rather than material participation as a test for qualification of the estate for spouses, children under 21, students, and disabled individuals who receive property from a decedent who qualified for special use valuation. Repeals the $500,000 limitation on the reduction of the value of qualified real property permitted by the special use valuation. Provides that the interest rate on extended payments of estate taxes shall be the lower of 6 percent or 75 percent of the prime rate. Amends the Consolidated Farm and Rural Development Act to remove the preference to married persons in receiving farm improvement loans. Title V: NonDiscrimination in Insurance Act - Prohibits discrimination on the basis of race, color, religion, sex, or national origin in the consideration of applications for, or the granting of, insurance policies and the terms of such policies. Permits insurers who regularly provide insurance solely to persons of a single religious affiliation to continue to do so. Grants to State or local governments having insurance discrimination laws the primary opportunity to enforce this Act. Permits an aggrieved person to file a civil action in State or Federal court against an insurer, if a State or local authority which has received notice of a complaint fails to act within 60 days or with respect to those authorities not having insurance discrimination laws. Authorizes the Attorney General to bring a civil action in district court when there is reasonable cause to believe that a person or group is engaged in a pattern or practice of resistance to the rights granted by this Act and that such denial raises an issue of general public importance. Title VI: Regulatory Reform and Sex Neutrality - Requires the head of each executive agency to conduct a review of all rules, regulations and policies of the agency which result in different treatment based on gender. Directs each agency to report annually to the Congress on such review. Provides that such report shall include proposals to eliminate any resultant sex-based discrimination. Requires that all rules, regulations, documents and other writings of executive agencies shall use words that are neutral as to gender unless it is impracticable to do so or the subject matter specifically applies only to one sex. Title VII: Study of Enforcement of Alimony and Child Support Payments - Directs the Attorney General to undertake a study of the appropriate role of the Federal Government in the enforcement of delinquent payments of alimony, child support, and property settlement orders against an absent spouse or parent. Requires the Attorney General to submit to the President and the Congress not later than one year after enactment of this Act a report of such study together with recommendations for appropriate legislation. Authorizes appropriations.
United States · United States Congress · 7 April 1981
Small Business Innovation Research Act of 1981 - Amends the Small Business Act to direct the Small Business Administration (SBA) to: (1) maintain an information program to provide small businesses an opportunity to participate in Federal small business innovation research (SBIR) programs; (2) coordinate a schedule for release of agency SBIR solicitations and prepare a master release schedule; (3) monitor SBIR programs within Federal agencies; and (4) report annually to the Congressional Small Business Committees on the SBIR programs. Requires each Federal agency with a research and development budget in excess of $100,000,000 in fiscal year 1982 or any subsequent fiscal year to spend a specified percentage of its budget in connection with an SBIR program. Requires each Federal agency with a research and development budget in excess of $20,000,000 for fiscal year 1982 or any subsequent fiscal year to establish specific goals for funding research and development agreements with small businesses. Directs each Federal agency with an SBIR program to report annually to the SBA the number of awards over $10,000 in amount made under the SBIR program and to concerns other than small business concerns. Directs the Administrator of the Office of Federal Procurement Policy, in conjunction with the SBA, to promulgate regulations for the conduct of the SBIR programs. States that this Act does not authorize the appropriation of funds.
United States · United States Congress · 7 April 1981
Older Americans Act Amendments of 1981 - Amends the Older Americans Act of 1965 to include the Commonwealth of the Northern Mariana Islands under the definition of "State" for purposes of the Act. Includes among the functions of the Administration on Aging the coordination of Federal activities with respect to the collection, preparation, and dissemination of information relevant to older individuals. Eliminates the National Information and Resource Clearinghouse for the Aged. Sets March 31, 1982, as the deadline for a study by the Federal Council on Aging evaluating programs for older Americans. Extends the authorization of appropriations for the Council through fiscal year 1983. Eliminates outdated provisions relating to a report on legal services programs. Repeals a provision that a Congressional declaration of policy respecting "Insular Areas" not apply to the administration of programs for older Americans. Extends through fiscal year 1983 the authorization of appropriations for grants for State and community programs on aging (relating to social services and to congregate and home delivered nutrition services). Continues through fiscal year 1983 formulas for allotments to States and determination of the Federal share of costs of such programs. Changes (from a minimum of 50 percent) to "an adequate proportion" that portion of the amount of social service grant funds which area plans must assure will be expended for access to services, in-home services, and legal services. Requires that State plans provide that each nutrition service project will be available not only to individuals aged 60 or older and their spouses but also to handicapped or disabled individuals under 60 years of age residing in senior citizen centers where congregate nutrition services are provided. Requires that such plans give primary consideration to congregate nutrition services, but allows area agencies to award funds to organizations for home nutrition services without requiring that such organizations also provide congregate services. Permits charges for access to meals for the elderly where appropriate. Repeals a limitation on the use of nutrition services funds for supportive services. Extends through fiscal year 1983: (1) the 30 cents per meal minimum level of assistance under the program of donation of surplus agricultural commodities to nutrition services for the elderly grant or contract recipients; and (2) the requirement that the Secretary of Agriculture purchase high protein foods, meat, and meat alternates for such purpose. Directs the Commissioner of the Administration on Aging to consult with minority aging organizations and include the status of meeting the manpower needs of the minority elderly in reports on existing and future personnel needs. Includes weatherization improvement and energy efficiency among the special housing needs of older individuals for which special consideration will be given in awarding project grants and contracts. Provides that a report on special projects in comprehensive long-term care be included in the annual report on programs for older Americans. Extends through fiscal year 1983 the authorization of appropriations for training, research, and discretionary projects and programs in the field of aging. Includes the Commonwealth of the Northern Mariana Islands in: (1) provisions for distribution of assistance under such Act; and (2) in the definition of "State" for purposes of the Older American Community Service Employment Programs. Includes weatherization activities among community services for purposes of such programs. Extends through fiscal year 1983 the authorization of appropriations for such programs. Extends through fiscal year 1983 the authorization of appropriations for grants for Indian tribes for elderly services, including multipurpose senior centers. Sets forth technical and conforming amendments.
United States · United States Congress · 1 April 1981
Directs the President to award a special gold medal to Fred Waring. Stipulates that funds may not be appropriated under this Act for any period before October 1, 1981.
United States · United States Congress · 26 March 1981
Proclaims Raoul Wallenberg an honorary citizen of the United States. Requests the President to ascertain his whereabouts from the Soviet Union and to secure his freedom.
United States · United States Congress · 24 March 1981
Prohibits the United States Postal Service from requiring the inclusion of a ZIP code in the address of any piece of mail, except as a condition for mailing at a reduced rate or rates for a subclass established to recognize the costs of handling mail bearing such a code.
United States · United States Congress · 19 March 1981
Airport and Airway Improvement Act of 1981 - Directs the Secretary of Transportation to publish biennially the status of the existing national airport system plan to provide for the development of public-use airports in the United States. Directs that such plan shall include the type and estimated cost of eligible airport development considered by the Secretary to be necessary to provide a safe and efficient system of public use airports to anticipate and meet the needs of civil aeronautics, requirements in support of the national defense, and the needs of the Postal Service. Declares that such plan shall be known as the national plan of integrated airport systems. Directs the Administrator of the Federal Aviation Administration to submit to the Congress, and revise and publish annually, a national airways system plan. Specifies that such plan shall set forth, for a ten-year period, the programs, facilities, and equipment considered by the Administrator to be necessary for a system of airways, air traffic services, and navigation aids which will meet the needs of: (1) civil aeronautics; (2) the national defense; and (3) air commerce safety. Sets forth additional information to be included in such plan. Directs the Secretary to report annually to Congress on the operations of such national airways system. Directs the Department of Defense to make military airports and airport facilities available for civil use to the extent feasible. Directs the Secretary of Defense to submit to Congress an evaluation of the military airport system and a plan to make military airports and airport facilities available for civil use to the maximum extent feasible. Authorizes the Secretary of Transportation to make grants from the Airport and Airway Trust Fund for airport development and planning in the form of project grants. Sets forth the aggregate funding level for such grants for fiscal years 1981 through 1985. States that no obligation shall be incurred by the Secretary for airport development at a privately owned public-use airport unless the Secretary receives assurances that such airport will continue to function as a public-use airport during the economic life (no less than ten years) of any facility at such airport that was developed with Federal financial assistance under this Act. Authorizes appropriations out of the Trust Fund for fiscal years 1981 through 1985 for: (1) the establishment of air navigation facilities (of which not less than 20 percent of the total amount appropriated shall be for the installation of guidance and safety equipment at commercial service and reliever airports); (2) airport research, engineering, and development, and demonstration projects; (3) training of State and local government employees to carry out the purposes of this Act; (4) costs of services provided under international agreements relating to the joint financing of air navigation services; and (5) costs incurred in operating and maintaining air navigation facilities in a safe and efficient condition. Limits expenditures for such services and facilities. Prohibits appropriations from the Trust Fund to carry out programs or activities, except as specified, under the Federal Aviation Act of 1958. Directs that amounts authorized shall remain available in the Trust Fund until appropriated for the purposes described. States that amounts transferred to the Trust Fund by the Airport and Airway Revenue Act of 1970 may not be appropriated for administrative expenses of the Department of Transportation. Grants the Secretary the authority to obligate to an airport by grant agreement the unobligated balance of amounts that were apportioned in prior fiscal years and that remain available for approved airport development projects, in addition to amounts authorized for that fiscal year by this Act. Directs the Administrator to submit budget information or legislative recommendations to specified Congressional officials and committees whenever he submits these to the Executive Branch. Sets forth the method for apportioning the funds made available under this Act. Specifies conditions applicable to such apportionments for airports, including primary airports and primary hubs, airport system planning, and ground access projects. Directs that not less than $7,500,000 of such funds shall be distributed to reliever heliports during fiscal years 1981 through 1985, except that no heliport shall receive more than $1,000,000 of such funds during such period. Sets forth procedures for the submission of project grant airport development applications and requirements which must be satisfied for approval of such applications. Requires a sponsor of an airport project to hold public hearings where the project grant application involves the location of an airport, an airport runway, or a major runway extension. States that such a grant shall not be made unless the Governor of the State in which the project is to be located certifies in writing to the Secretary that there is a reasonable assurance that the project will be located, designed, constructed, and operated so as to comply with applicable air and water quality implementation plans. Prohibits a project for airport development involving a ground access system from being approved unless: (1) there are no unmet safety needs at the airport proposing the project; (2) such system will be used primarily by individuals traveling to or from the airport; and (3) the project will not extend more than five miles from the nearest border of airport property. Authorizes the Secretary to approve standards (other than standards for safety of approaches) established by a State for airport development at public- use airports which are not primary airports. Authorizes the Secretary, in connection with any project under this Act, to require the project sponsor to certify that all of the statutory and administrative requirements imposed by this Act will be observed. States that the United States share of allowable project costs for a project approved under this Act shall be 90 percent of its cost. Establishes lower percentages for such projects under specified circumstances. Imposes upon the Secretary, as a condition precedent to approval of an airport development project contained in a project grant application submitted under this Act, the duty to receive written assurances that: (1) such airport will be available for public use on fair, reasonable, equitable, and nondiscriminatory terms; (2) generally, no person providing aeronautical services to the public will have an exclusive right to use such airport; (3) such airport and related facilities will be suitably operated and maintained, with due regard to climatic and flood conditions; (4) the aerial approaches to such airport will be adequately cleared, protected, and hazard-free; (5) land in the immediate vicinity of such airport will be used for purposes compatible with airport operations; (6) such airport's facilities will be available for use by United States Government aircraft; (7) the airport operator or owner will furnish certain land, water, or estate therein to the Federal Government for use in connection with air traffic control, navigation, weather reporting, or communications activities related to air traffic control; (8) all project records will be kept in accordance with a standard accounting system; (9) the airport operator or owner will maintain a fee and rental structure for the facilities and services being provided to airport users which will make the airport as self-sustaining as possible; (10) such operator or owner will submit reports as requested by the Secretary; (11) the airport and all airport records will be available for the Secretary's inspection; and (12) such operator or owner who receives a grant for the purchase of land for noise compatibility purposes which is conditioned on the disposal of the acquired land at the earliest practicable time will use its best efforts to so dispose of such land. Authorizes the Secretary to relieve a project sponsor from contractual obligations entered into under this Act, the Airport and Airway Development Act of 1970, or the Federal Airport Act to provide free space in airport buildings to the Federal Government. Directs the Secretary, upon approving a project grant application, to transmit an offer to the sponsors thereof to make a grant for the United States share of allowable project costs. Sets forth procedures for the execution of such agreements. Directs the Secretary first to determine that the cost of an airport development or planning project is allowable before the United States pays from amounts appropriated to carry out the provisions of this Act. Sets forth criteria to be used in determining whether such costs are allowable. Authorizes the Secretary to approve, as allowable costs of an airport development project, terminal development costs in nonrevenue producing public-use areas that are directly related to the movement of passengers and baggage. Limits, under specified conditions, amounts to be obligated for project costs. Directs that the United States' share of such costs shall not exceed 50 percent. Describes project costs not allowed under this Act. Authorizes the Secretary to determine, within certain parameters, the times and amounts in which payments shall be made under such agreements. States that construction work on projects funded under this Act shall be subject to inspection and approval by the Secretary and shall be in accordance with regulations prescribed by the Secretary. States that contracts in excess of $2,000 for such construction projects shall include provisions establishing minimum rates of wages to be predetermined by the Secretary of Labor in accordance with the Davis-Bacon Act. Requires that construction contracts for airport development projects grant employment preferences to Vietnam and disabled veterans. Directs the Secretary of Transportation, in the event that a public airport project will require the use of Federal lands, to request the head of the Federal agency or department controlling such lands to transfer the necessary property interest to the public agency sponsoring the project or owning or controlling the airport involved. Requires the head of such an agency or department to notify the Secretary within four months of its decision with respect to such a request. Exempts from such request lands under the administration of the National Park Service, units of the National Wildlife Refuge System or similar areas under the jurisdiction of the United States Fish and Wildlife Service, or within any national forest or Indian reservation. Directs the Secretary to report annually to the Congress describing operations under this Act during the preceding fiscal year. Sets forth criminal penalties for fraudulent acts committed with regard to projects under this Act. Sets forth recordkeeping and auditing requirements with regard to projects under this Act. Directs the Secretary to take affirmative action to assure that no person shall on the grounds of race, creed, color, national origin, or sex be excluded from participating in any activity conducted with funds received from any grant made under this Act. Repeals the provisions of the Airport and Airway Development Act of 1970. Amends the Aviation Safety and Noise Abatement Act of 1979 to authorize the Secretary to incur obligations to make grants for airport noise compatibility planning. States that all of the provisions of this Act applicable to grants made herein shall be applicable to grants made under such Act. Amends the Airport and Airway Development Act Amendments of 1976 to authorize $19,750,000 to be appropriated out of the Airport and Airway Trust Fund before the date which is 180 days after the date of enactment of the International Air Transportation Competition Act of 1979. Directs the Secretary to determine the need for: (1) an airborne surveillance radar system for low level air traffic control at Tyrone, Pennsylvania; and (2) an air traffic control center in the region which includes central and western Pennsylvania and New York and northern Maryland. Directs the Secretary to report such findings to Congress within six months after the date of enactment of this Act. Directs the Secretary to appoint a task force to study the problems of allocating the use of airport facilities and airspace. Directs the Secretary, in consultation with the Secretary of Health and Human Services, to study and report to Congress on: (1) the effectiveness of airport emergency plans; and (2) the utility of mobile medical emergency facilities as an element of such plans. Directs the Secretary of Transportation, beginning on the date of enactment of this Act and ending on September 30, 1983, to provide for the part-time operation of not more than 60 existing flight service stations operated by the Federal Aviation Administration. Permits the Secretary to close not more than five such stations before October 1, 1983, and to close additional stations if the service provided after such closing (provided by mechanical device or by contract with another party) is as good as or better than the service provided when the station was open.
United States · United States Congress · 19 March 1981
Amends the Federal criminal code to provide for the forfeiture of proceeds or profits derived from racketeering activity consisting of any offense involving dealing in narcotic or other dangerous drugs. Permits the use of property forfeited in such cases for Federal drug law enforcement or the improvement of State and local drug law enforcement. Creates a presumption that the assets or other property of a person convicted of such an offense are subject to forfeiture.
United States · United States Congress · 18 March 1981
Disapproves the proposed deferral of budget authority (deferral no. D81-36A) for the programs authorized by the Comprehensive Employment and Training Act, as transmitted by the President to the Congress on March 11, 1981, pursuant to the Impoundment Control Act of 1974.
United States · United States Congress · 12 March 1981
Amends the highway safety programs uniform standards to include: (1) comprehensive alcohol-traffic safety programs; and (2) penalties to deter motorists from driving while under the influence of alcohol.
United States · United States Congress · 12 March 1981
Maternal and Infant Health Services Act of 1981 - Amends title V (Maternal and Child Health) of the Social Security Act to direct the Secretary of Health and Human Services to make grants to, and enter into cooperative agreements with, State maternal and child health agencies for the establishment of statewide perinatal systems plans for the coordinated delivery of existing maternal and infant health services in the States. Requires an application for a grant or cooperative agreement to provide for the development of a statewide perinatal systems plan which, among other things: (1) is a part of the State plan under title V; (2) includes a statement of goals and objectives for coordinating title V and XIX (Medicaid) of the Act; (3) provides for the designation of a regional advisory board in each health service area incorporating a high infant mortality area; and (4) includes performance standards with respect to the improvement of the health of mothers and infants. Authorizes the Secretary to make grants to, and enter into cooperative agreements with, State maternal and child health agencies for projects to implement the statewide perinatal systems plan. Requires an application for such a grant or cooperative agreement, in order to be approved, to: (1) provide for the coordination of services under titles V and XIX; (2) provide for the designation of regional advisory boards; (3) provide for the development of a case management system; and (4) provide for the furnishing of perinatal services identified as needed through the case management system. Requires the Secretary to report annually to Congress. Requires a State Medicaid plan to make medical assistance available for care and services provided during pregnancy and 120 days following the termination of a pregnancy to a women (and any child born as a result of such pregnancy) if her income and resources meet certain standards.
United States · United States Congress · 12 March 1981
Vietnam Veterans Agent Orange Act - Establishes a presumption of service-connected disability for veterans exposed to herbicides during service who suffer from a disease which may be caused by exposure to such herbicides, developed to a ten percent degree of disability. Requires the Administrator of Veterans' Affairs to determine what diseases and birth defects may be due to exposure to herbicides. Qualifies such birth defects disabling to a degree of ten percent as an aggravation of a preexisting injury suffered in the line of duty in the active military service during a period of war. Directs the Administrator to promulgate regulations within one year of enactment incorporating such determinations and setting forth the conditions of service during the Vietnam era required to establish exposure.
United States · United States Congress · 11 March 1981
Amends the Internal Revenue Code to permit a taxpayer to elect to compute the depreciation on certain eligible vessels and vessel construction facilities by using a useful life of five years.
United States · United States Congress · 10 March 1981
Amends the Foreign Assistance Act of 1961 to require the Secretary of State to inform the Secretary of Health and Human Services of the use or intended use by any country or international organization of any herbicide to eradicate marihuana in a program receiving U.S. aid for narcotics control (currently no U.S. aid may be used for any such program if the herbicide is likely to cause serious harm to marihuana users, unless the herbicide is used with another substance that will warn potential users of the presence of the herbicide). Directs the Secretary of Health and Human Services to monitor the impact of such a herbicide on the health of marihuana users. Directs the Secretary to report to Congress any determination that marihuana users are exposed to a herbicide or exposed to harmful amounts of herbicide.
United States · United States Congress · 10 March 1981
Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury to prepare, for distribution to taxpayers, brief but comprehensive statements which set forth in nontechnical terms: (1) the rights and obligations of taxpayers during an audit; (2) the procedures which the Internal Revenue Service (IRS) may use in enforcing revenue laws; and (3) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file taxpayer complaints. Requires a copy of such statement to accompany any tax forms sent to taxpayers. Amends the Internal Revenue Code to prescribe criminal penalties for: (1) any investigation by employees of the United States in connection with Federal tax laws which inquires into the beliefs, associations, or activities of any individual or organization which are not directly related to such tax laws; or (2) the maintenance of any records containing information derived from such an investigation. Creates a civil cause of action for any taxpayer aggrieved by a prohibited investigation or by the deprivation of any civil rights. Permits the award of a judgment of costs, including reasonable attorney's fees, to a prevailing taxpayer in any proceeding before the Tax Court. Requires the IRS, upon a taxpayer's request, to conduct any interview regarding a deficiency assessment in the taxpayer's residence or place of business, at a reasonable time convenient to the taxpayer. Requires the officer or employee conducting such interview to warn the taxpayer that: (1) he has a right to remain silent; (2) any statement he makes may be used against him; and (3) he has the right to the presence of an attorney. Exempts certain income producing property from levy for nonpayment of taxes. Makes binding on the Secretary: (1) a tax return prepared for the taxpayer by an officer or employee of the IRS acting in his official capacity to provide such assistance; and (2) information or advice given to the taxpayer by such an officer or employee acting in his official capacity. Directs the Comptroller General of the United States to establish, and to report annually to Congress on, a program to provide for a continuing audit and investigation of the efficiency, uniformity, and equity of the administration of the internal revenue laws of the United States. Places the burden of proof, in administrative and judicial proceedings involving the IRS and a taxpayer, upon the IRS. Directs that all property of taxpayers, for purposes of the estate and gift tax, be valued at historical cost (original cost to the taxpayer or the basis of the property if it was not purchased). Prohibits the use in IRS personnel evaluations of amounts collected pursuant to audits or investigations. Requires the annual audit of the tax returns of IRS revenue agents and tax auditors. Requires a court order before property of a taxpayer may be levied upon for the collection of tax.
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