United States · United States Congress · 4 January 1977
Title I: Incentive Pay for Participation in Ready Reserve - Entitles specified enlisted members of the reserve components of the uniformed services to special pay as computed under this Act if such an individual agrees to remain in the Ready Reserve. (Adds 37 U.S.C. 314)
United States · United States Congress · 4 January 1977
Entitles members of the armed forces reserves who were on active duty after August 13, 1961, and before May 31, 1963, or after August 4, 1964, and before March 28, 1973, or who completed at least 20 years of service after August 15, 1945, to retired pay.
United States · United States Congress · 4 January 1977
Amends the National Security Act of 1947 to declare specifically that the jurisdiction of the Central Intelligence Agency encompasses only foreign, as opposed to domestic, intelligence activities. Directs the Agency to identify itself as such when gathering foreign intelligence from United States citizens in the United States or its possessions. Makes the Agency responsible for protecting sources of foreign intelligence under the guidance of the National Security Council. States that such responsibility shall be limited to lawful means to protect disclosure.
United States · United States Congress · 4 January 1977
Amends the Federal Aviation Act of 1958 to direct the Civil Aeronautics Board to promulgate regulations prohibiting air carriers from offering passengers alcoholic beverages or tobacco unless the passenger is required to pay for such goods at the time the offer is made.
United States · United States Congress · 4 January 1977
Permits the Secretary of the Interior in the administration of the National Park Service to accept money which may be donated for the purposes of acquiring, restoring, or preserving any building, structure, or site which is maintained on the National Register of Historic Places.
United States · United States Congress · 4 January 1977
Amends the Internal Revenue Code to provide identical income tax rates for single persons and married couples filing joint returns. Limits the earned income that must be reported by a married individual filing a separate return to the amount actually earned by that individual.
United States · United States Congress · 4 January 1977
Stipulates that a member of the armed forces may be given only one of the following discharges: (1) an Honorable Discharge; (2) a Discharge from Service as regulated under this Act; (3) a Bad Conduct Discharge issued in accordance with the sentence of a general court-martial; or (4) a Dishonorable Discharge issued in accordance with the sentence of a general court-martial. Requires that a narrative statement describing the service of a former member be issued to such member upon request at any time following separation from service. Limits the information which may be included in such a statement. Sets forth the composition of administrative discharge boards which shall consider whether a member should be separated with a Discharge from Service pursuant to this Act. Allows such boards to recommend a Discharge from Service only upon a finding, based upon a preponderance of the evidence, that: (1) the member has engaged in misconduct; (2) in the case of an officer, cadet, or midshipman, that such member has engaged in moral or professional dereliction; (3) the retention of such member would be contrary to the interests of national security; or (4) such member has been convicted previously in a civilian court or previous court-martial under specified circumstances and the retention of such member is not warranted. Authorizes the use of such a discharge by the President in time of war when the individual has been absent without authority for one year, or where the member has requested such discharge, after consultation with counsel, in lieu of board action under this Act or a court-martial. Sets forth the rights of the member concerned before the board and procedures regarding the board's actions. Directs each Judge Advocate General to establish a Court of Administrative Review to review recommendations for separation with a Discharge from Service. Requires the Court of Military Appeals to review the record upon which such a discharge was issued after final action by the Court of Administrative Review if the Judge Advocate General orders such review. Authorizes the Court to review the case upon petition by the member affected. Sets forth the conditions under which an administrative discharge board shall be precluded from determining whether a member should be issued a Discharge from Service.
United States · United States Congress · 4 January 1977
Amends Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to remove the limitation on the amount of outside income which an individual may earn while receiving benefits under such title. Allows benefit payments to a widower, parent, or child despite that person's marriage if the marriage is annulled.
United States · United States Congress · 4 January 1977
Amends the Strategic and Critical Materials Stock Piling Act to direct the Secretaries of the Army, Air Force, and Navy to require the Administrator of General Services to establish a program which: (1) will provide for the acquisition of strategic and critical materials from foreign countries through the barter of goods owned by the United States; and (2) will insure the active cooperation and participation of each appropriate department and agency having custody of goods suitable for barter. Requires the annual stock piling report submitted to the Congress by such Secretaries to include a report regarding such barter program. Makes excess materials in the inventory maintained under the Defense Production Act and in the national and supplemental stockpiles available, where authorized, for transfer at fair market value as payment for expenses in the acquiring, refining, and rotating of materials pursuant to such barter program. Establishes within the Treasury a Strategic and Critical Materials Procurement Fund. Stipulates that all moneys received from the sales of materials under the Strategic and Critical Materials Stock Piling Act shall be placed into the Fund and that moneys from such Fund shall be available only, when appropriated, for the procurement, transportation, maintenance, rotation, storage, refining or processing of materials under such Act. Requires the Secretary of the Treasury to annually report to Congress on the operation of the Fund. Requires the Secretary to invest unneeded portions of the Fund in interest-bearing guaranteed obligations of the United States. Authorizes the Secretary to sell such obligations except public-debt obligations issued exclusively to the Fund. Prohibits the use of any funds appropriated to the Department of Defense for the procurement of strategic and critical materials.
United States · United States Congress · 4 January 1977
Amends the National Security Act of 1947 by adding: Title V: Classification, Declassification, and Safeguarding of National Security Information and Material . Sets forth the three categories of "Top Secret," "Secret," and "Confidential" as the classifications by which national security information may be designated. States that no other categories may be used. Promulgates standards defining each category. Grants authority to originate the classification of material only to such officials as the President may designate. Lists those classes of officials who shall have authority to downgrade the classification of such information. Prohibits the classification of information in order to conceal incompetence, inefficiency, wrongdoing, or administrative error, to avoid embarrassment to any individual or agency, to restrain competition or independent initiative, or to prevent for any reason the release of information the dissemination of which will not damage the national security. Sets forth regulations governing the identification of an item of classified material. Sets forth procedures to be followed by a holder of classified material who does not believe that such material has been properly classified. Sets forth a general declassification schedule. Provides for exemptions from the automatic declassification required under such schedule. Establishes a separate set of regulations governing the declassification of material which is 25 years old or more. Sets forth regulations by which the provisions of this Act shall be implemented. Establishes, in the Executive Office of the President, the Interagency Classification Review Committee. Requires the Committee to monitor actions taken by agencies handling classified information and material in order to ensure compliance with this Act. States that the Committee is to place particular emphasis on preventive overclassification and facilitating access to declassified information. Requires the Committee to report annually to Congress on the administration of this Act. Sets forth criminal penalties for the knowing disclosure of classified information or material to a foreign government or any officer or agent thereof not authorized to receive such information or material. Establishes a penalty consisting of a fine of up to $1,000 or imprisonment of not more than one year, or both, for the classification of material to conceal incompetence, inefficiency, wrongdoing, or administrative error, to avoid embarrassment, to restrain competition or independent initiative or to prevent or delay the release of information which should not have been classified.
United States · United States Congress · 4 January 1977
Stipulates that a member of the armed forces may be given only one of the following discharges: (1) an Honorable Discharge; (2) a Discharge from Service as regulated under this Act; (3) a Bad Conduct Discharge issued in accordance with the sentence of a general court-martial; or (4) a Dishonorable Discharge issued in accordance with the sentence of a general court-martial. Requires that a narrative statement describing the service of a former member be issued to such member upon request at any time following separation from service. Limits the information which may be included in such a statement. Sets forth the composition of administrative discharge boards which shall consider whether a member should be separated with a Discharge from Service pursuant to this Act. Allows such boards to recommend a Discharge from Service only upon a finding, based upon a preponderance of the evidence, that: (1) the member has engaged in misconduct; (2) in the case of an officer, cadet, or midshipman, that such member has engaged in moral or professional dereliction; (3) the retention of such member would be contrary to the interests of national security; or (4) such member has been convicted previously in a civilian court or previous court-martial under specified circumstances and the retention of such member is not warranted. Authorizes the use of such a discharge by the President in time of war when the individual has been absent without authority for one year, or where the member has requested such discharge, after consultation with counsel, in lieu of board action under this Act or a court-martial. Sets forth the rights of the member concerned before the board and procedures regarding the board's actions. Directs each Judge Advocate General to establish a Court of Administrative Review to review recommendations for separation with a Discharge from Service. Requires the Court of Military Appeals to review the record upon which such a discharge was issued after final action by the Court of Administrative Review if the Judge Advocate General orders such review. Authorizes the Court to review the case upon petition by the member affected. Sets forth the conditions under which an administrative discharge board shall be precluded from determining whether a member should be issued a Discharge from Service.
United States · United States Congress · 4 January 1977
Government Economy and Spending Reform Act - Title I: Authorization of New Budget Authority - Terminates all budget authority for Federal programs on specified dates according to the functional or subfunctional category of each program as set forth in the fiscal year 1977 budget. Requires the Comptroller General to report to Congress by April 1, 1977, on specified programs with respect to the laws under which such program is carried on, the amount of new budget authority received by such program during the four fiscal years ending before April 1, 1977, and to identify programs for which no outlays have been made during the last two fiscal years ending before April 1, 1977. Prohibits providing new budget authority after the applicable review date set forth in this Act unless the provision of such budget authority is specifically authorized by law or the standing rules of either House of Congress. Title II: Zero-Base Program Review - Sets forth a timetable for Congressional zero-base review of new budget authority. Defines "zero-base review" as an evaluation of a given program to determine the merits of its continuation at a level less than, equal to, or more than its existing level. Requires each congressional committee conducting a zero-based program review to adopt tentative and final review plans, receive reports from the Comptroller General and Federal agencies on the program being reviewed, and report to their respective House the results of such zero-base review of the program. Sets forth minimum objectives of inquiry for such reviews. Requires that any committee reporting pursuant to this Act recommend the extent to which any program reviewed should be continued or eliminated. Title III: Continuing Review - Amends the Legislative Reorganization Act of 1970 to require, whenever the Comptroller General issues a report which discloses any substantial deficiency in the achievement of the objectives of any Federal program, the agency conducting such program to report to specified congressional committees 60 days after such report and every six months thereafter to delineate the actions taken with respect to such deficiency. Requires that such agency continue to issue such reports until such time as the Comptroller General determines that no purpose is served by their submission. Amends the Budget and Accounting Act of 1921, to require the inclusion in the Budget of a statement of the specific objectives of each Government program, and a comparison, in each subsequent Budget, of the achievement of such objectives for the last completed fiscal year with the planned objectives of such year. Title IV: Miscellaneous - Requires the Director of Management and Budget to study the feasibility of zero-base budgeting for Federal agencies. Requires the Director of the Congressional Budget Office to study the feasibility of personnel ceilings on employees of the United States and their relationships to alternative methods of carrying out the activities of such employees. Requires that such reports be submitted to Congress. Requires Federal agency heads to report requests for new budget authority to Congress. Requires specified committees to study the effectiveness of the zero-base review procedures required by this Act.
United States · United States Congress · 4 January 1977
Constitutional Amendment - Prohibits compelling a student to attend a public school other than the one nearest his residence. Grants Congress the power to enforce by appropriate legislation the provisions of this amendment, and to insure equal educational opportunities for all students wherever located.
United States · United States Congress · 4 January 1977
Constitutional Amendment- Allows an item veto by the President of appropriations bills. Requires the President, in signing the bill, to designate the provisions disapproved and return the bill to the House in which it originated. Provides that such bills shall be subjected to the same proceeding as other bills disapproved by the President.
United States · United States Congress · 4 January 1977
Constitutional Amendment - Provides that the people of the several States, and the District of Columbia, shall elect the President and Vice President. Requires each voter to cast a single vote for two persons who shall have consented to the joining of their names as candidates for the offices of President and Vice President. Requires that if a Presidential candidacy receives a plurality of at least 40 percent of the votes cast, such candidacy shall become the President and the Vice President-elect. Requires the election to be held on a day which is uniform throughout the United States. Directs Congress to assemble in special session on the first Monday of December if, after any such election, no presidential candidacy receives 40 percent of the vote. Requires the Senate and the House of Representatives sitting in joint session to choose immediately, from the two pairs of persons joined as candidates who received the highest number of votes cast in the election, one such pair by ballot. Directs that the law of each State shall govern within such State as to any matter with respect to which the Congress is granted legislative power under this Amendment as long as not inconsistent with any Act of Congress. Gives Congress the power to provide by law for the manner in which the candidacies to appear on the ballot are determined, the places and manner in which the election is held, and the manner in which its outcome is determined. Requires that voters possess the same qualifications as apply in such State in election of Senators, except that Congress may prescribe uniform qualifications regarding age and residence. Allows Congress to provide for the use of death or withdrawal of a candidate on or before the date of the election. Gives Congress power to establish nominating procedures for Presidential and Vice Presidential candidates.
United States · United States Congress · 4 January 1977
Establishes a United States Court of Ethics to hear complaints of unethical conduct by any Federal officer or employee. States that such complaints shall be based on standards established by law or resolution, including those standards set forth in specified provisions. Directs the court to forward decisions in which it finds that an officer or employee acted unethically to the appropriate agency, court, or house of Congress. Authorizes the taking of disciplinary action upon receipt of such a decision. Vests jurisdiction to review the decisions of the court in the United States Courts of Appeal.
United States · United States Congress · 4 January 1977
Constitutional Amendment - Provides that total appropriations shall not exceed estimated revenues. Authorizes the suspension of such prohibition in time of war or by a concurrent resolution passed by the Senate and the House stating that a national emergency requires such suspension.
United States · United States Congress · 4 January 1977
Establishes within the House of Representatives a Select Committee on Intelligence to study the intelligence activities of the United States including the analytical capabilities of United States foreign intelligence agencies; the organization of intelligence activities in the executive branch to maximize the effectiveness of the conduct, oversight, and accountability of such activities; the conduct of covert and Clandestine activities; and the authorization of funds for the intelligence activities of the Government and whether disclosure of the amounts of such funds is in the public interest. Requires the Committee to report the results of its study together with its recommendations for legislative or other action no later than July 1, 1978. States that the Committee shall obtain an annual report from the Director of the Central Intelligence Agency, the Secretary of Defense, the Secretary of State, and the Director of the Federal Bureau of Investigation which shall review the intelligence activities of the agency or department concerned and the intelligence activities of foreign countries directed at the U. S. Sets forth standards for handling classified information in the possession of the Committee. States that it shall be the duty of the Committee of Standards of Official Conduct to investigate any unauthorized disclosure of intelligence information by a Member, officer, or employee of the House of Representatives and to report to the House concerning any allegation which it finds to be substantiated. Authorizes the Committee to permit any personal representative of the President, designated by the President to serve as a liaison to the Committee, to attend any closed meeting of the Committee. States that all records, files, documents, and other material in the possession or control of the House Select Committee on Intelligence during the Ninety-Fourth Congress shall be transferred to the select committee established by this resolution. States that it is the sense of the House of Representatives that the head of any department or agency of the United States involved in any intelligence activities should furnish any information or document in the possession, custody, or control of the department or agency, or person paid by such department or agency, whenever requested by the select committee with respect to any matter within such committee's jurisdiction. States further that it is the sense of the House of Representatives that each department and agency of the United States should report immediately upon discovery to the select committee any and all intelligence activities which constitute violations of the constitutional rights of any person, violations of law, or violations of Executive orders, Presidential directives, or departmental or agency rules or regulations; each department and agency should further report to such committee what actions have been taken or are expected to be taken by the department or agencies with respect to such violations.
United States · United States Congress · 4 January 1977
Creates a Select House Committee on Population to conduct an investigation and study of: (1) the major adverse effects of current population growth throughout the world; (2) approaches which have been shown to be effective in coping with excessive population growth; and (3) means to encourage countries with excessive population growth rates to adopt methods proven to be successful in reducing population growth rates.
United States · United States Congress · 4 January 1977
Amends the Rules of the House of Representatives to prohibit taking a roll call by electronic device whenever the House of Representatives has entered into special orders after the conclusion of the legislative program and business on any day.
United States · United States Congress · 13 September 1976
Provides for the administration of title III of the Legislative Reorganization Act of 1946 (known as the Federal Regulation of Lobbying Act) by the Comptroller General of the United States. Amends the Federal Regulation of Lobbying Act to make the Comptroller General responsible for collecting and compiling the accounting and registration reports lobbyists are required to file pursuant to such Act.
United States · United States Congress · 1 September 1976
Department of Defense Supplemental Appropriation Authorization Act - Authorizes additional appropriations of $1,111,000,000 for the procurement of naval vessels by the Navy for fiscal year 1977.
United States · United States Congress · 5 August 1976
Authorizes the Administrator of General Services to dispose of approximately: (1) 10,000 short tons of antimony; (2) 8,500,000 carats of industrial diamond stones; (3) 28,000 long tons of tin; and (4) 118,000,000 troy ounces of silver now held in the national stockpile established pursuant to the Strategic and Critical Materials Stock Piling Act and the supplemental stockpile established pursuant to the Agricultural Trade Development and Assistance Act of 1954.
United States · United States Congress · 26 July 1976
Small Business Growth and Job Creation Act - Title I: Small Business Independence and Continuation - Amends the Internal Revenue Code to establish graduated corporate income tax rates. Changes the holding period for capital assets from six months to one year. Establishes a new alternative tax on capital gains. Increases the estate tax exemption from $60,000 to $180,000. Establishes a new rate schedule for the estate tax. Increases the gift tax exclusion from $3,000 to $9,000, and the gift tax exemption from $30,000 to $90,000. Replaces the present gift tax schedule with a flat rate of 75 percent of whatever the estate tax on such a sum would be. Provides that a distribution of property by a corporation in redemption of stock to pay death taxes shall be treated as a distribution in full payment in exchange for the stock if all of the stock of such corporation which is included in determining the value of the decedent's gross estate is either, (1) more than 20 percent (generally, 35 percent), of the value of the gross estate of such decedent, or (2) more than 40 percent (generally, 50 percent) of the taxable estate of such decedent. Provides that if stock in a corporation is sold by a shareholder owning stock representing more than 30 percent of the fair market value of all outstanding stock of the corporation whose stock is being sold, the gain from such sale shall be recognized only to the extent that the taxpayer's sale price exceeds the cost of replacement property purchased by the taxpayer within two years. Defines "replacement property" as property which is held for the production of income or which is held for investment. Allows the executor of an estate involving an interest in a closely held business to elect to include in the value of the gross estate the decedent's basis in such business rather than the fair market value of such interest. States that the basis of property acquired from a decedent as to which such an election was made shall be the decedent's basis in such property rather than the fair market value of such interest. Allows the marital deduction of the estate tax to exceed 50 percent of the value of the adjusted gross estate when an interest in a specially defined small business is included in the estate. Title II: Small Business Growth Incentives - Allows a taxpayer to choose the cash method of accounting in any case where inventory is an income determining factor and the ending inventory for the taxable year does not exceed $200,000. Provides a deferred tax credit against taxable income for unincorporated businesses. Establishes a graduated investment tax credit. Amends the definition of a small business corporation to allow domestic corporations with up to 20 shareholders (presently, ten) to qualify for subchapter S treatment. Allows a small business to make a subchapter S election at any time during the taxable year. Allows to a business a credit equal to 50 percent of the wages paid during the taxable year to new employees, up to two employees and $20,000 for the taxable year. Allows a similar credit for new disadvantaged employees up to a maximum of $60,000 per taxable year. Allows the practical cost recovery method to be used in computing depreciation. Title III: Small Business Tax Simplification - Allows a corporation to file an application for refund of overpayment of estimated income tax at any time during the taxable year. Provides a special rule for treatment of net operating loss adjustments in the case of new corporations. Increases the minimum credit on accumulated earnings from $150,000 to $500,000. Redefines "section 1244 stock" to mean common stock in a corporation if: (1) such corporation during its preceding taxable year derived more than 50 percent of its aggregate gross receipts from sources other than royalties, rents, dividends, interest, annuities, and sales or exchanges of stock or securities; and (2) the equity capital of such corporation does not exceed $1,000,000. Increases the losses on section 1244 stock which may be treated as ordinary losses (rather than capital losses) from $25,000 to $50,000.
United States · United States Congress · 26 July 1976
Federal Agency Control and Review Act - Requires the Office of Management and Budget to conduct a study lasting one to two years of each Federal agency's efficiency and effectiveness. Requires that such report be submitted to the President and Congress. Authorizes the President to submit to Congress his recommendations with respect to such report. States that a report must have been concluded on all existing agencies within 12 years after the enactment of this Act and on all agencies within ten years after their creation. Requires that such study be repeated every ten years. Terminates such Federal agency ten years after the Office's report is submitted to Congress unless Congress adopts legislation to continue such agency.
United States · United States Congress · 1 June 1976
Estate and Gift Tax Reform Act - Amends the Internal Revenue Code to provide a single unified rate schedule for estate and gift taxes. Establishes progressive rates based on cumulative lifetime transfers and transfers at death. Determines the amount of estate tax by applying the unified rates to such cumulative transfers and then subtracting the taxes payable on lifetime transfers. Provides that for purposes of determining the amount of the gross estate, the amount of gift tax paid with respect to transfers made within three years of death shall be included in the decedent's gross estate. Provides, as a transitional rule, that the lifetime transfers taken into account in determining cumulative transfers at death, for purposes of imposing the estate tax under the unified schedule, shall only include taxable gifts made after December 31, 1976. Repeals the estate and gift tax exemptions. Substitutes for such exemptions a credit against estate and gift taxes in the amount of $29,800. Provides for an additional credit against the estate tax for specified farms and closely held businesses passing to a qualified heir. Defines "qualified heir" as a member of the decedent's family, including his spouse, lineal decendents, parents, and aunts and uncles of the decedent and their decendants. Makes such credit available where the value of a farm or closely held business included in a decedent's gross estate equals or exceeds 65 percent of the value of the gross estate. Stipulates that such credit shall be available only if the farm or closely held business has been owned by the decedent or his family for at least five out of the preceding eight years. Provides that the amount of such credit shall be $25,000 multiplied by a percentage representing the portion of the decedent's estate consisting of the farm or other closely held business. Phases out such credit after the value of the gross estate exceeds $1,000,000. Provides for the recapture of the estate tax benefit of such credit where there is a disposition of the business by the qualified heir to nonfamily members prior to the qualified heir's death or within 25 years of the death of the decedent. Provides for a lien on the qualified interest in a farm or closely held business with respect to which an election of such credit has been made. Increases the estate tax marital deduction to $250,000 or one-half of the decedent's gross estate, whichever is greater. Increases the gift tax marital deduction in the case of lifetime gifts to a spouse. Allows an unlimited marital deduction for the first $100,000 of lifetime gifts made to a spouse and, thereafter, a deduction for one-half of the aggregate lifetime gifts made to a spouse in excess of $200,000. Imposes a tax on the unrealized appreciation of property transferred by a decedent. Provides that the basis of such property shall be its fair market value on December 31, 1976. Allows an election to carry over the decedent's basis in any property instead of having the appreciation taxed. Exempts the first $50,000 of appreciation from taxation. Excludes the appreciation of assets valued at less than $10,000 and which are not held for use in a trade or business or for the production of income from such tax. Allows the deduction of the appreciation tax in computing the value of the taxable estate for estate tax purposes. Exempts from the appreciation tax any property transferred from the decedent if the income tax carries over to the recipient (income in respect of a decedent and survivor annuities). Provides that if an election to carry over the decedent's basis in lieu of paying the appreciation tax is made, the basis of the property is to be increased by the Federal and State estate taxes attributable to the net appreciation in value for the property. Allows the executor of an estate which includes real farm property to value the property as a farm, rather than its fair market value determined on the basis of its highest and best use. Imposes special qualifying conditions for such valuation, including: (1) the farm assets in the decedent's estate including both farm real property and personal property must be at least 50 percent of the decedent's gross estate (reduced by debts and expenses); (2) at least 25 percent of the adjusted value of the gross estate must be qualified farm real property; (3) the real property must pass to a qualified heir; (4) the real property must have been used or held for use as a farm for five of the last eight years prior to the decedent's death; and (5) there must have been material participation in the operation of the farm by the decedent or a member of his family in five years out of the eight years immediately preceding the decedent's death. Provides for recapture of any tax benefits obtained by use of the reduced valuation if, prior to the death of the qualified heir or within 25 years of the death of the decedent, the property is disposed of to nonfamily members or ceases to be used for farming purposes. Provides for a lien on all such real property with respect to which the farm valuation is elected. Provides for a 15-year period for the payment of the estate tax attributable to the decedent's interest in a farm or closely held business, with a deferral of the tax for five years and installment payments over the next ten years. Requires, as a qualification for such deferral and installment treatment, the value of the closely held business or farm in the decedent's estate to be at least 65 percent of the gross estate. Allows discretionary extensions of up to ten years to pay the estate tax for reasonable cause (rather than for "undue hardship" as under present law). Provides for a lien for payment of the deferred taxes attributable to a closely held business or farm. Imposes a tax, in the case of generation skipping transfers under a trust, upon a distribution of the trust assets to a generation skipping heir, or upon the termination of an intervening interest in the trust. Determines the tax by adding the value of the distributed property, or terminated interest, to the heir's taxable transfers and applying the heir's marginal transfer tax rate to the value of such interest. Extends from nine months to 12 months the period after the decedent's death in which an estate tax return must be filed. Requires gift tax returns to be filed for any quarter only when the total cumulative gifts made during the taxable year exceed $25,000, or during the last quarter if the total does not reach $25,000. Provides that if the Internal Revenue Service proposes a deficiency in the estate tax because of a higher valuation of the assets included in the decedent's gross estate, it must disclose to the executor during the settlement process the basis on which the higher valuation was determined.
United States · United States Congress · 5 May 1976
Disapproves of the proposal of the executive branch to use the authority of Public Law 85-804 to obligate funds in excess of $25,000,000 for the purpose of adjusting naval shipbuilding contracts.
United States · United States Congress · 28 April 1976
Provides for the incorporation of the Gold Star Wives of America. Sets forth the objectives, purposes and powers of such corporation. Stipulates the nonpolitical nature the corporation is to be maintained.
United States · United States Congress · 28 April 1976
Provides for a new Assistant Secretary of Defense for Reserve Affairs whose principal duty shall be the overall supervision of the reserve component affairs of the Department of Defense. Changes the existing position of Assistant Secretary of Defense for Manpower and Reserve Affairs to Assistant Secretary of Defense for Manpower. (Amends 10 U.S.C. 136)
United States · United States Congress · 13 April 1976
Abolishes diversity of citizenship as a basis of jurisdiction for Federal district courts. (Repeals 28 U.S.C. 1332, 1335; Amends 28 U.S.C. 1342, 1391, 1441)
United States · United States Congress · 13 April 1976
Establishes in the House of Representatives the Select Committee on Nuclear Proliferation and Nuclear Export Policy. Directs the Committee to conduct a full and complete study of: (1) the threat of nuclear proliferation; (2) the present policies of the United States concerning nuclear proliferation; (3) the decisionmaking process within the executive branch on nuclear export policies; and (4) any related areas which the committee deems necessary to investigate and study to discharge its responsibilities. Directs the committee to report to the House as soon as practicable the results of its investigation and study, together with such recommendations as it deems advisable.
United States · United States Congress · 8 April 1976
Subjects any parent who kidnaps his or her minor child to a fine of not more than $1,000 imprisonment or not more than one year, or both. (Amends 18 U.S.C. 1201)
United States · United States Congress · 8 April 1976
Authorizes under the Federal Civil Defense Act of 1950 the use of Federal civil defense funds by local civil defense agencies for natural disaster relief. Increases the Federal contribution for travel expenses and per diem allowances for students in civil defense training programs and increases the Federal financial contribution to States for civil defense personnel and administrative expenses. Increases the authorization for appropriations under such Act for travel expenses, for personal equipment for State and local workers,and for personnel and administrative expenses.
United States · United States Congress · 2 April 1976
Amends the Solid Waste Disposal Act to prohibit the issuance of solid waste management regulations with respect to the sale or distribution of beverage containers at Federal facilities.
United States · United States Congress · 30 March 1976
Names the Veterans' Administration hospital located at 13000 North Thirtieth Street, Tampa, Florida, the "James A. Haley Veterans' Administration Hospital."
United States · United States Congress · 18 March 1976
Title I: Amends the Land and Water Conservation Fund Act of 1965 to increase the amount of appropriations authorized under such Act to $300,000,000 for fiscal year 1977, $450,000,000 for fiscal year 1978, $625,000,000 for fiscal year 1979, and $800,000,000 for each fiscal year thereafter through fiscal year 1989. Revises procedures for the apportionment of land and water conservation fund moneys to States by the Secretary of the Interior. Imposes public participation requirements with respect to the preparation of comprehensive statewide outdoor recreation plans. Authorizes Federal financial assistance for the planning and development of sheltered facilities for swimming pools and ice skating rinks, provided specified conditions are met. Title II: Amends the National Historic Preservation Act of 1966 to establish a historic preservation fund in the United States Treasury. Stipulates that $24,400,000 for fiscal year 1977, $75,000,000 annually for fiscal years 1978 and 1979 and $100,000,000 annually for each fiscal year thereafter until fiscal year 1989 be covered into the fund from revenues due and payable to the United States under the Outer Continental Shelf Lands Act and other Federal Mining laws. Stipulates that such moneys shall remain available until appropriated to carry out the purposes of the National Historic Preservation Act of 1966. Authorizes the appropriation of $175,000 per year for fiscal years 1977,1978, and 1979 for the International Center for the Preservation and Restoration of Cultural Property.
United States · United States Congress · 18 March 1976
Expresses the sense of the House of Representatives that the Congress has not delegated to the Federal Trade Commission any authority to preempt the laws of the States and their political subdivisions.
United States · United States Congress · 11 February 1976
Amends the Federal Election Campaign Act of 1974 to establish as an independent establishment of the Executive Branch the Federal Election Commission, consisting of the Secretary of the Senate (ex officio), the Clerk of the House (ex officio), and six members appointed by the President with the advice and consent of the Senate. States that more than three members appointed by the President may be affiliated with the same party. Sets members' terms at six years with one members' term expiring every year. States that members will be chosen from among individuals who are not currently elected or appointed as an officer or employee of any branch of the Government of the United States, except current members of the Federal Election Commission.
United States · United States Congress · 10 February 1976
Amends the Internal Revenue Code to allow a limited tax credit in an amount of $250 for each individual who is at least 61 years of age before the beginning of the taxable year, whose principal place of abode during the taxable year is the principal residence of the taxpayer, and who is not a lodger with the taxpayer.
United States · United States Congress · 29 January 1976
Amends the Social Security Act to maintain the inpatient hospital deductible under the medicare program at the level which was applicable during calendar year 1975.
United States · United States Congress · 19 December 1975
Government in the Sunshine Act - States that this Act applies, according to the provisions thereof, to the Federal Election Commission and to any agency where the collegial body comprising the agency consists of two or more individual members, at least a majority of whom are appointed to such position by the President with the advice and consent of the Senate. Provides that all meetings of such collegial body, or of a subdivision thereof authorized to take action on behalf of the agency, shall be open to the public. Requires, public announcement, at least one week before the meeting, of the date, place, and subject matter of the meeting, whether open or closed to the public, and the name and phone number of the official designated by the agency to respond to requests for information about the meeting. Exempts meetings when publicity would result in disclosure of matters: (1) necessary to keep secret in the interests of national defense or foreign policy; (2) not warranting an invasion of personal privacy; (3) constituting trade secrets; and (4) other matters the Disclosure of which would not be in the public interest. States that the district courts of the United States shall have jurisdiction to enforce the requirements of this Act by declaratary judgment, injunctive relief, or other relief as may be appropriate. Prohibits the making of an ex parte communication relevant to the merits of the proceeding by an interested person outside the agency to anyone involved in the decisional process of the proceeding.
United States · United States Congress · 15 December 1975
Truth in Budgeting Act - Provides for full congressional review of all Federal programs every 2 years by the appropriate standing committees of the House and Senate. Provides that each comprehensive review conducted by a committee with respect to a Federal program under this Act shall include a detailed consideration of the past experience under the program and a projection of the expected future experience of the program, a consideration of alternate ways of carrying out the activities involved and alternative funding levels for such activities, an evaluation of each such alternative in terms of its probable costs and benefits, a comparison of each such alternative with other programs and activities in the same or related fields, and an evaluation of the overall success or failure of the program. Details the method to be used to review such programs by the standing committee. Provides that no funds in excess of the appropriations for the previous year may be authorized for a program that has not been subject to review during the calendar year.
United States · United States Congress · 15 December 1975
Requires the President to transmit to Congress copies of each Presidential proclamation and Executive order no later than two days after the issuance of such proclamation or order.
United States · United States Congress · 11 December 1975
Excludes industrially funded personnel in computing the total number of civilian personnel authorized by law for the Department of Defense in any fiscal year.
United States · United States Congress · 5 November 1975
Revises the National Historic Preservation Act to allow the Secretary of the Interior to waive the restriction that no grant shall be made for more than fifty percent of the total cost involved in projects in dealing with historic preservation. Allows such waiver (1) for the preparation of statewide historic preservation plans and surveys and project plans, (2) for projects to preserve historic properties of national significance, (3) for projects to demonstrate methods and techniques of historic preservation, and (4) for projects to restore historic properties with a view to designating and preserving such properties for use as meeting houses in connection with this Nation's Bicentennial. Provides that any grant made pursuant to this Act may not exceed 70 percent of the cost of a project, and the total of such grants made pursuant to this Act in any one fiscal year may not exceed one-half of the funds appropriated for that fiscal year. Establishes in the Treasury of the United States the National Historic Preservation Fund. Provides that from 1975 to 1980 $150,000,000 annually shall be placed in the fund to carry out the provisions of such Act. States that such funds shall be taken from revenues due to the United States under the Outer Continental Shelf Lands Act.
United States · United States Congress · 4 November 1975
Establishes, under the provisions of the Strategic and Critical Materials Stockpiling Act, a fund which shall be used for the procurement of, and the carrying out of other functions related to, such stockpiled materials. Requires the Administrator of General Services to report his recommendations to the Congress on the adequacy of appropriations to the fund.