United States · United States Congress · 29 January 1981
First-Home Ownership Act of 1981 - Amends the Internal Revenue Code to allow individuals who have never owned a home an income tax credit for certain amounts contributed to an individual housing account. Limits the cash amount of such credit to $2,500 for any taxable year, and $10,000 during the taxpayer's lifetime. Requires contributions made to an individual housing account to remain in such account for at least 12 months. Establishes a schedule of percentages, graduated downward according to adjusted gross income, for purposes of determining the amount of contribution to an individual housing account which may be credited against income tax liability. Exempts individual housing account trusts from income taxation. Imposes tax penalties on amounts distributed from an individual housing account for purposes other than the purchase of a principal residence. Requires the trustee of an individual housing account to report to the Internal Revenue Service with respect to contributions to and distributions from such account. Imposes fines for failure to make such report.
United States · United States Congress · 28 January 1981
State and Local Government Cost Estimate Act of 1981 - Amends the Congressional Budget Act of 1974 to require the Congressional Budget Office, for every significant bill or resolution reported in the House or Senate, to prepare and submit (along with its regular estimate of the Federal cost involved) an estimate of the costs which would be incurred by State and local governments in carrying out or complying with such bill or resolution. Authorizes appropriations to carry out this Act.
United States · United States Congress · 28 January 1981
Amends the Powerplant and Industrial Fuel Use Act of 1978 to permit local distribution companies to provide natural gas service to residential customers for use in outdoor lighting fixtures installed and receiving natural gas before the enactment of such Act. Requires each local distribution company, in accordance with rules established by the Secretary of Energy, to: (1) periodically inform its customers of the amount of natural gas consumed by outdoor lighting; and (2) report such information method to the Secretary.
United States · United States Congress · 28 January 1981
Expresses the sense of the Congress that the leaders of the United States, Mexico, and Canada should meet to discuss North American economic development, trading relationships, specific problems, and cooperation and reciprocal negotiations in the joint development of solutions to these problems.
United States · United States Congress · 27 January 1981
Amends the Internal Revenue Code to increase the unified credit against the estate and gift tax from $47,000 to $155,800 by specified annual increments through 1985. Provides for a yearly inflation adjustment of the amount of such credit.
United States · United States Congress · 23 January 1981
Savings and Retirement Income Incentive Act of 1981 - Amends the Crude Oil Windfall Profit Tax Act of 1980 to make permanent the income tax exclusion for dividend and interest income. Increases such tax exclusion for persons over age 65 to $500 ($1,000 for joint returns). Amends the Internal Revenue Code to increase to $2,000 the amount of the income tax deduction for contributions to individual retirement accounts. Eliminates the prohibition against certain pension plan participants (e.g. government and military personnel) from making deductible contributions to individual retirement accounts. Increases the amount of nondeductible contributions which an individual may make to an individual retirement account in a taxable year and over such individual's lifetime. Permits contributors to an individual retirement account to withdraw from such an account up to $10,000, without tax penalty, in order to purchase a first home or finance the higher education of a dependent child. Allows an income tax deduction for voluntary employee contributions to tax-qualified employer pension and annuity plans.
United States · United States Congress · 22 January 1981
Authorizes the President to present on behalf of the Congress specially struck gold medals to fifty-three individuals held hostage in the United States Embassy in Iran. Directs the Secretary of the Treasury to: (1) strike fifty-three gold medals with suitable emblems, devices and inscriptions; and (2) coin and sell bronze duplicates of such medals. Authorizes appropriations.
United States · United States Congress · 22 January 1981
Establishes an Ad Hoc Committee on Water Resources to report to the House on any bill, resolution, or communication from the executive branch, relating to any matter affecting water resources.
United States · United States Congress · 19 January 1981
Family Enterprise Estate and Gift Tax Equity Act - 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. Repeals the existing limitations on the marital deduction for gift and estate taxes. Increases from $3,000 to $6,000 the annual gift tax exclusion. 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. 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. Repeals the $500,000 limitation on the reduction of the value of qualified real property permitted by the special use valuation. Allows the like kind exchange of property without loss of special use valuation eligibility. Allows valuation based on net crop share rentals as an alternative method of valuing farms. Repeals the requirement that an heir elect special treatment for involuntary conversions of qualified real property, thus making such treatment automatic upon such conversion. 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. Authorizes an individual to elect to pay a gift tax rather than use the unified tax credit. 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. Allows a disclaimer of an interest in property for estate tax purposes in specified circumstances where such disclaimer does not result in the passing of the interest concerned under the applicable State law.
United States · United States Congress · 19 January 1981
Amends the Internal Revenue Code to increase from $20,000 to $75,000 in 1981 (with annual adjustments up to $95,000 in 1985 and thereafter) the earned income exclusion for U.S. citizens working abroad who are bona fide residents of a foreign country. Repeals the requirement that, as a condition of their employment, such individuals reside in a hardship area. Reduces from 17 to 11 months the residency requirement for such exclusion. Provides for an income tax exclusion for the value of employer-provided lodging in a camp in cases where satisfactory housing is not generally available. Reduces from 17 to 11 months the foreign residency requirement with respect to the deduction for certain housing expenses of living abroad.
United States · United States Congress · 16 January 1981
National Hostel System Act of 1981 - Directs the National Hostel System Study Commission, established by this Act, to transmit to specified Congressional committees, within two fiscal years following the effective date of this Act, a National Hostel System Plan which shall: (1) guide the development and implementation of a national hostel system; (2) encourage the development of hostels by State and local governmental agencies and private, nonprofit organizations; and (3) encourage the operation of hostels by private, nonprofit organizations. Requires the Commission to provide for full public participation during the development of such Plan. Requires the Commission to submit regularly to specified Congressional committees status reports on the progress being made toward the completion of the Plan. Terminates the Commission one year after submission of the Plan. Directs the Commission to transmit the proposed Plan to the Secretary of the Interior for review and comment. Requires the Secretary, within 30 days after receipt of the Plan, to submit written comments and recommendations to the Commission. Provides for public review and comment on the Plan. Requires the Commission, within 30 days after the completion of such review procedures, to incorporate into the Plan such comments and recommendations as it deems appropriate and submit the Plan, along with the Secretary's and the public's comments and recommendations, to specified Congressional committees. Establishes the National Hostel System Study Commission to prepare and submit to Congress a National Hostel System Plan. Authorizes the Secretary to make grants to States, units of local government, and private, nonprofit organizations to defray the costs of improvements in, or renovations of, structures and facilities for hostel purposes. Specifies that such grants may be made only for projects approved by the Commission, and limits such grants to amounts not to exceed $200,000. Sets forth the procedures for applying for such grants. Declares that upon the request of the Secretary any structure declared excess by any Federal agency shall be transferred to the Secretary to carry out the purposes of this Act. Requires the Secretary to ensure that the State Comprehensive Outdoor Recreation Plan for each State developed pursuant to the Land and Water Conservation Fund Act address the potential and plans for the location and development of hostels. Allows the head of any Federal agency, upon the application of any agency or instrumentality of a State or local government or any private nonprofit organization, to lease any structures and land to such applicant, without charge, for hostel purposes if the Secretary has certified that the applicant meets the standards of the National Hostel System Plan. Authorizes appropriations to carry out the provisions of this Act.
United States · United States Congress · 9 January 1981
Amends the Immigration and Nationality Act to allow preference visas to be given to an alien who: (1) requests such treatment; (2) was born after 1950 in Korea, Vietnam, Laos, or Thailand; (3) was fathered by an American serviceman; and (4) provides a guarantee of financial support. Stipulates that such guarantee must: (1) be signed by a citizen or lawful permanent resident who is at least 21 years old; and (2) provide that such signing sponsor will provide necessary financial support for five years. Allows the Attorney General to enforce such guarantee against the sponsor in a civil suit unless such sponsor dies or is adjudicated bankrupt.
United States · United States Congress · 6 January 1981
Amends the Internal Revenue Code to provide that the standard mileage rate used in computing the charitable deduction for expenses incurred in the operation of a motor vehicle shall be the same as the standard mileage rate for the business related deduction.
United States · United States Congress · 6 January 1981
Grants a Federal charter to the Daughters of Union Veterans of the Civil War, 1861-1865. Directs such corporation to submit to Congress an annual report on its activities.
United States · United States Congress · 5 January 1981
Amends the Internal Revenue Code to exclude from gross income a corporate stock distribution to a stockholder based upon the reinvestment of stock dividends in the corporation by such stockholder pursuant to his election to participate in a qualified dividend reinvestment plan, as defined in this Act. Limits the amount of such exclusion to $1,500 per year. Establishes a rebuttable presumption that a distribution made by a corporation which purchases its common stock within one year of such distribution shall not be deemed a distribution pursuant to a qualified dividend reinvestment plan.
United States · United States Congress · 5 January 1981
Limitation on Government Recordkeeping Requirements and Actions Act of 1981 - Prohibits any Federal agency from: (1) requiring any person to maintain, prepare, or produce records (other than records relating to a dangerous material) of an event more than four years after the event has occurred; and (2) commencing an action against a person for a violation of a regulation more than four years after such violation has occurred, except as otherwise provided by the Internal Revenue Code.
United States · United States Congress · 5 January 1981
Amends the Internal Revenue Code to permit taxpayers who do not itemize income tax deductions to claim a deduction from gross income for charitable contributions.
United States · United States Congress · 5 January 1981
Amends title XVIII (Medicare) of the Social Security Act to authorize payment for specified services performed by chiropractors, including x-rays, physical examinations, and related routine laboratory tests.
United States · United States Congress · 5 January 1981
Anti-Inflation Tax Act of 1981 - Amends the Internal Revenue Code to require annual cost of living adjustments, based on the Consumer Price Index, to individual income tax rates, the personal tax exemption, withholding requirements, and minimum income tax return amounts.
United States · United States Congress · 5 January 1981
Amends the Internal Revenue Code to allow married individuals filing jointly an income tax deduction from gross income equal to ten percent of the earned income of the lower income spouse (or of one spouse if both incomes are the same). Limits the amount of such deduction to $2,000 for the taxable year. Denies such deduction if one spouse has earned income amounting to less than 20 percent of the combined income of both spouses.
United States · United States Congress · 5 January 1981
Amends the Food Stamp Act of 1977 to deny eligibility for food stamps to any household including a person participating in a strike or labor dispute which the President determines is causing or substantially contributing to: (1) a critical shortage of any essential energy resource or strategic material; or (2) unemployment in an industry not directly involved in such strike or labor dispute.
United States · United States Congress · 5 January 1981
Defense Production Act Amendments of 1981 - Amends the Defense Production Act of 1950 to prohibit any Government acquisitions officer who is authorized to administer procurement contracts for an executive agency from accepting compensation from any contractor who received funds under contracts administered by such officer for two years following such officer's last day of Federal employment. Makes it a felony for a contractor to offer such compensation. Authorizes the Office of Personnel Management (OPM) to issue regulations as necessary to implement this Act. Permits an officer who is offered compensation and the contractor offering such compensation to apply to the OPM for an advisory opinion concerning the legality of such compensation under this Act. Directs the OPM to: (1) publish notice of such application; (2) issue an interim opinion within ten days and a final opinion within 30 days; (3) provide an opportunity for interested parties to present information or comments concerning issuance of such opinion; and (4) publish and give Congress specified information justifying the Office's opinion. Specifies conditions under which the OPM may determine that such compensation does not violate the intent of this Act. States that reliance on such advisory opinion shall be a defense to a civil or criminal case brought under this Act. Requires all meetings of the OPM to consider applications for an advisory opinion to be open to the public. Requires the Office to report annually to Congress concerning its activities and its recommendations for promoting high ethical standards for government employees. Authorizes appropriations.
United States · United States Congress · 5 January 1981
Amends the Omnibus Crime Control Act of 1970 to revise and increase the mandatory penalties for using or carrying a firearm during commission of a Federal felony. Defines such offense as using a firearm to commit a felony over which the district courts have exclusive jurisdiction or carrying a firearm during such a felony involving violence. Deletes the requirement that the firearm be carried "illegally." Increases the additional penalty imposed for such offense from one to ten years' imprisonment to five to ten years' imprisonment for a first offender and from two to 25 years to ten years to life imprisonment for a second or subsequent offender. Extends to first offenders the directions, currently applicable only to second offenders, that the court not suspend any sentence or grant probation and that the additional sentence not run concurrently with any term of imprisonment imposed for the offense itself. Makes a first offender ineligible for parole for five years and a second or subsequent offender ineligible for ten years. Expresses the sense of Congress that the executive prosecute vigorously such offenses.
United States · United States Congress · 5 January 1981
Amends the Federal Property and Administrative Services Act of 1949 to permit State and county agricultural extension services to obtain excess personal property from the Secretary of Agriculture.
United States · United States Congress · 5 January 1981
Small Business Judicial Access Act of 1981 - Title I: Revision of Class Damage Procedures - Replaces Federal Rules of Civil Procedure 23(b)(3) (class actions where common questions of law or fact predominate) with the following new types of civil actions: (1) a public action, vesting a single claim in the United States with respect to persons whose conduct in the manufacture, rental, distribution, sale, or purchase of realty, goods, or services gives rise to a civil right of action under a U.S. statute; and (2) a class compensatory action with respect to persons whose conduct gives rise to a civil right of action under a U.S. statute. Requires for a public action that at least 200 persons each sustain injury less than $300 and that the combined injury exceed $60,000. Conditions a class compensatory action on at least 40 persons having each sustained injury greater than $300. Requires in both actions that the injuries or liability arise out of the same transaction or occurrence and that a substantial common question of law or fact exist. Allows a public action to be brought by the Attorney General, a Federal agency with exclusive enforcement authority, or a private individual. Authorizes the Attorney General, in actions brought by a private individual, to: (1) assume control of the action; (2) permit prosecution by such party; (3) refer the action to a State attorney general in certain circumstances; or (4) recommend to the court that the action be dismissed. Permits the court to disallow assumption or referral and issue an appropriate order assuring that counsel defending the action against the United States will be independent of the prosecution. Requires, in a public action brought by a private person where the United States prevails, that the defendant pay to the relator taxable costs, reasonable expenses (including attorney fees where allowed by law), and an incentive fee. Specifies calculation of such incentive fee, to a maximum of $10,000, and precludes payment to the relator's attorney. Requires the judgment in a public action where the defendant is found liable to include a public recovery measured as either the aggregate damage or benefit or profit realized by the defendant (not to exceed $300 per person). Permits the court to include injunctive or declaratory relief. Directs the court to determine if the court or the Director of the Administrative Office of the U.S. shall administer the payment of claims from the public recovery fund. Specifies procedures for the administration of the fund and for allocation of payments to injured persons making claims. Grants to the district courts exclusive jurisdiction of class compensatory actions. Requires a defendant, in any such action where the court has ordered separate trial of liability issues, to identify and serve notice upon persons likely to have been injured. Prescribes procedures to expedite the management of both actions. Specifies discovery limits prior to the preliminary hearing, except for good cause shown. Repeals the current requirement that the best notice practicable under the circumstances be given to all members of the class who can be identified. Requires instead that the court give notice reasonably necessary to assure adequacy of representation of and fairness to all class members. Permits the court to dismiss either type of action upon a determination that full utilization of this Act and the Federal Rules will not enable the court to adequately manage the proceeding. Grants to the courts of appeal jurisdiction to review at their discretion orders dismissing or allowing public or class compensatory actions. Title II: Appeal of Small Civil Penalties Against Small Business Concerns - Authorizes a small business against which a Federal agency has imposed a civil penalty of $2,500 or less to appeal such penalty to the agency or an appropriate district court. Title III: Office of Advocacy - Adds as a primary function of the Office of Advocacy of the SBA facilitating collective relief to small business for violations of antitrust and other Federal statutes by advising and consulting with the Attorney General, Federal agencies, and States.
United States · United States Congress · 5 January 1981
Establishes a Commission on More Effective Government to study and recommend ways of promoting economy, efficiency, and improved service within the Executive branch of Government. Directs the Commission to recommend methods to improve the relationship between Federal, State, and local governments. Directs the Commission to submit a final report to the Congress ten days after the Ninety-eighth Congress convenes. Terminates the Commission 90 days after such date. Authorizes appropriations.
United States · United States Congress · 5 January 1981
Establishes in the House of Representatives a Select Committee on Narcotics Abuse and Control to review problems of narcotics abuse, including enforcement, international trafficking, organized crime, and the criminal justice system with respect to narcotics law violations.
United States · United States Congress · 17 September 1980
Amends the National Trails System Act to authorize the appropriate Secretary to provide for trail interpretation centers to be located at historic sites along the route of any national scenic or national historic trail. Limits the number of such centers, with respect to any such trail, in each State. Expresses a preference for the operation of such centers by State agencies under cooperative agreements.
United States · United States Congress · 17 September 1980
Amends the Wild and Scenic Rivers Act to provide for the designation of rivers as protected agricultural rivers if such rivers: (1) meet the requirements for classification, designation, and administration as wild, scenic, or recreation rivers under such Act; and (2) have maintained their natural character through the agricultural cultivation and grazing practices by private landowners on land adjacent to such rivers. Directs the Secretary of the Interior or the Secretary of Agriculture to administer a protected agricultural river in a manner consistent with the agricultural cultivation and grazing practices which have contributed to the natural character of such river, unless such practices present a clear hazard to safety or health. Directs the President to make recommendations and proposals to Congress on the designation of rivers as protected agricultural rivers.
United States · United States Congress · 28 August 1980
Amends the Revenue Act of 1978 to extend until January 1, 1983, the period during which individuals who have not been treated as employees by their employers shall not be treated as such for purposes of the employment tax.
United States · United States Congress · 28 August 1980
Requests the President to furnish to the House of Representatives all information, whether or not classified, concerning the disclosure of classified information relating to the Stealth technology for military aircraft. Authorizes the President to furnish such information with safeguards as he deems appropriate. Stipulates that the information shall be available to Members of the House in accordance with the Rules of the House.
United States · United States Congress · 20 August 1980
Expresses the sense of the Congress that aliens who engage in unlawful or disorderly activities in the United States should be promptly deported in accordance with provisions of the Immigration and Nationality Act.
United States · United States Congress · 1 August 1980
Expresses the sense of the House of Representatives that each Member should vote, as authorized by the twelfth amendment, for the Presidential candidate who receives a majority or plurality of the popular votes cast in the Member's district.
United States · United States Congress · 29 July 1980
Severe Storms Forecasting Advisory Committee Act of 1980 - 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 · 24 July 1980
Farm Labor Contractor Registration Act Amendments of 1980 - Amends the Farm Labor Contractor Registration Act of 1963 to revise the definition of "farm labor contractor" to: (1) broaden specified exclusions from such definition (thus broadening certain exemptions from coverage under such Act); and (2) exclude from such definition (and such coverage) any nonprofit or cooperative association of farmers, growers, or ranchers, duly incorporated under appropriate State laws, and operated solely for the mutual benefit of the members thereof, and any full-time or regular employee of such association or cooperative who engages in such activity solely for such employer. Adds other definitions relating to such revisions. Revises the definition of "agricultural employment" to specify that listed activities take place on a farm or ranch. Limits the definition of "migrant worker" to mean (among individuals engaged in agricultural employment on a farm or ranch on a seasonal or temporary basis) only those who cannot regularly return to their domicile each day after working hours, or who are transported from and to their domicile each workday by the person who recruits, solicits, hires, or furnishes such worker for agricultural employment on a farm or ranch owned or operated by another person.
United States · United States Congress · 22 July 1980
Amends the Railroad Retirement Act of 1974 to extend specified cost-of-living increases for railroad employee annuitants. Amends the Internal Revenue Code (Tax on Employers) to increase the excise tax paid by employers on employees' compensation so as to generate funds to finance such increases. Directs the Railroad Retirement Board, not later than 30 days before the beginning of a calendar year, to determine the account balance-benefit ratio for such calendar year. Directs the Board to publish a notice in the Federal Register of such ratio and of the tax rate applicable under this Act.
United States · United States Congress · 22 July 1980
Directs the President to furnish the House of Representatives with information concerning White House and Justice Department actions with regard to Billy Carter's involvement with Libya.
United States · United States Congress · 2 July 1980
Tax Rate Reduction Act of 1980 - Title I: Individual Tax Rates - Amends the Internal Revenue Code to reduce individual income tax rates for calendar years 1981 through 1985, and permanently thereafter. Title II: Inflation Adjustments for Taxable Years Beginning After 1985 - Requires annual cost of living adjustments to income levels in each income tax bracket, beginning in calendar year 1985. Requires similar cost of living adjustments to the $1,000 personal tax exemption. Increases the minimum income levels at which a taxpayer is required to file an income tax return by providing that such levels shall be equal to the taxpayer's income tax exemption and zero bracket amount, adjusted for inflation.
United States · United States Congress · 2 July 1980
Expresses the sense of the Congress that U.S. foreign policy should reflect a national strategy of peace through strength with specified principles and goals.
United States · United States Congress · 1 July 1980
Deplores the Soviet violations with respect to Afghanistan. Calls for the withdrawal of Soviet troops from Afghanistan. Supports the imposition of penalties on the Soviet Union for its aggression. Urges continued action to draw attention to the Soviet violations and to prevent further Soviet incursions. Supports the President's action in proclaiming "Afghanistan Relief Week."
![Official portrait of Rep. Bereuter, Doug [R-NE-1]](https://www.congress.gov/img/member/b000403_200.jpg)