United States · United States Congress · 1 August 1978
Amends the Internal Revenue Code to exempt taxpayers from the payment of interest or a penalty on tax deficiencies attributable to erroneous advice obtained in writing from an Internal Revenue Service Officer or employee acting in an official capacity.
United States · United States Congress · 1 August 1978
Declares that President Brezhnev of the Soviet Socialist Republics should authorize the release of Doctor Semyon Gluzman from prison and allow him and his family to emigrate to Israel.
United States · United States Congress · 1 August 1978
Expresses the disapproval of the Congress of the denial by the Government of the Soviet Union of the right to emigrate and the harassment and imprisonment of individuals, including Mrs. Ida Nudel, who desire to emigrate.
United States · United States Congress · 27 July 1978
Establishes a Task Force on the Taxation of Real Property by State and Local Governments to study and evaluate such taxation, its effects on middle and fixed income taxpayers, and the feasibility of using Federal taxation and other methods to reduce the dependence of State and local governments on such taxation. Provides that the Task Force shall include: (1) four officials of the executive branch, to be appointed by the President; (2) four Senators, no more than two from the same political party, to be appointed by the majority leader; (3) four Representatives, no more than two from the same political party, to be appointed by the Speaker; and (4) 12 individuals not Federal employees or officers representing State and local governments, the academic community and citizens groups, to be appointed by the President, Speaker and majority leader in concert. Empowers the Task Force to hold hearings, administer oaths, issue subpenas, hire a staff, contract out research projects and obtain assistance upon request from all other Government agencies and departments. Directs the Task Force to submit its final report to the President and the Congress within one year after all of its members have been appointed. Provides for the termination of the Task Force on the ninetieth day after submission of its final report.
United States · United States Congress · 26 July 1978
Excludes from the Federal law limiting and restricting the corporate powers of national banking associations to deal in and underwrite investment securities specified dealing in and underwriting of all other nongeneral obligations issued or guaranteed by or on behalf of a State or any political subdivision thereof or agency of a State or any political subdivision thereof (except special assessment obligations and industrial revenue bonds) which are at the time eligible for purchase by a national bank for its own account, subject to specified limitations. Requires the Secretary of Treasury to submit an annual report to the Congress showing the extent to which the business of underwriting and dealing in State and local obligations is being carried on by commercial banks as compared with other banking institutions with a view to determining the effect of the amendment made by the first section of this Act on the institutional distribution of such business.
United States · United States Congress · 18 July 1978
Directs the Postmaster General to issue a special postage stamp in honor of Doctor Ralph J. Bunche, who worked for the cause of peace and against discrimination and intolerance.
United States · United States Congress · 17 July 1978
Urban Park and Recreation Recovery Act - Authorizes the Secretary of Housing and Urban Development to establish an urban park and recreation recovery program to provide financial assistance for rehabilitation of recreation areas and facilities in the form of challenge grants to local governments. Sets the requirements for grant eligibility. Directs the Secretary to promulgate funding priority regulations, for processing and approval of grant proposals, which include the use of objective data to measure comparative need for assistance among local governments. Requires regulations to include criteria evaluating the extent to which local governments have demonstrated results in providing equal opportunity housing.
United States · United States Congress · 12 July 1978
Amends the Internal Revenue Code to allow public utilities to exclude from gross income, as contributions to capital, all amounts received in aid of construction of electric energy, steam, or gas facilities.
United States · United States Congress · 12 July 1978
Amends Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to provide that no part of the excess earnings of an individual shall be charged to any month if such month is in the taxable year in which occurs the first month after December 1977 that is both a month in which the individual is entitled to benefits and is unemployed.
United States · United States Congress · 11 July 1978
Expresses the sense of the Congress that the Soviet Government should terminate its unjust trials and incarceration of members and affiliates of the Soviet Helsinki Groups and allow these persons to pursue their lawful activities on behalf of basic human rights. Urges the President to express to the Soviet Government the adverse effects such trials will have on issues of economic, strategic, and other importance between the United States and the Soviet Union.
United States · United States Congress · 29 June 1978
IRA-Employer Plan Coordination Act - Amends the Internal Revenue Code to extend to participants in tax-exempt employer pension plans the income tax deduction for cash contributions to a retirement savings account. Limits such deduction to the excess of the lesser of $1,500 ($1,750 for spousal plans) or an amount equal to 15 percent of an individual's employment compensation for a taxable year, over the total amount of contributions to a tax-exempt private employer plan to which such individual has a nonforfeitable right to 100 percent of his accrued benefits. Reduces, by five percent, the allowable deduction for participants in a multiemployer defined benefit plan or a church plan. Disallows deductions for employees covered by government plans, owner-employees, officers of corporations maintaining a plan, ten percent shareholders, and individuals who have attained age 70 1/2. Disallows deductions for individuals who are otherwise qualified but who do not conform to methods prescribed by the Secretary of the Treasury for computing the total amount of plan contributions for a taxable year. Sets forth rules for the mandatory distribution of certain amounts from an individual retirement plan when an individual acquires a nonforfeitable right to 100 percent of his accrued benefits under a tax-exempt private employer plan. Requires an individual retirement account to contain a method for determining the taxable year in which specific contributions are made to it and the amount of income and loss which is attributable to a specific contribution for each taxable year.
United States · United States Congress · 29 June 1978
Provides that where two or more Members of the House of Representatives pay the basic pay of an individual from the clerk-hire allowance of each such Member, such individual shall be considered to be on the payroll of only one such Member for purposes of determining the number of individuals employed by such Members under the clerk-hire allowance. Requires such Members to designate who shall be considered the employer for the month involved and to report such designation to the Office of Finance.
United States · United States Congress · 28 June 1978
Medicare Home Health Amendments - Amends Title XVIII (Medicare) of the Social Security Act to remove the 100 visit limitation presently applicable to home health care services under such Title. Eliminates prior hospitalization as a condition of eligibility for home health care services under part A (Hospital Insurance Benefits for the Aged and Disabled) of such Title. Eliminates confinement to home as a requirement for receiving home health care services under part B (Supplementary Medical Insurance Benefits for the Aged and Disabled) of such Title. Includes "periodic chore services" within those home health services for which payment may be made under the supplementary medical insurance program.
United States · United States Congress · 28 June 1978
Animal Welfare Act Amendments - Amends the Animal Welfare Act to prohibit coursing (an event which involves the pursuit by one or more dogs of another live animal).
United States · United States Congress · 26 June 1978
Act to Combat International Terrorism - Directs the President to transmit a report to the Congress every six months on those incidents determined to be acts of international terrorism as defined in this Act. Requires that, where the incident involves citizens or property of the United States, such report be transmitted not more than 30 days after the incident. Stipulates that such report shall include a description of the incident and persons involved, the identity of any government providing support for such terrorist acts, a description of the actions of any government which assisted in bringing about a positive termination of the incident, and a description of the response of the United States to such incident. Directs the President to submit to the Congress a list of governments which have demonstrated a pattern of support for international terrorism. Directs the President with respect to countries appearing on such list to: (1) provide no assistance under the Foreign Assistance Act of 1961; (2) not authorize any sale of, or extend any credit or guaranty, with respect to defense articles or services; (3) approve no export license for the export of commodities or technical data which has a potential military application or which would otherwise enable a foreign government to support acts of international terrorism; or (4) extend no duty-free treatment under the Trade Act of 1974. Authorizes the President to suspend such sanctions in the interest of national security. Authorizes the President to take such other actions with respect to such countries as are deemed appropriate. Amends the Federal Aviation Act of 1958 to direct the Secretary of Transportation to assess the effectiveness of the security measures at foreign airports. Directs the Secretary, upon a finding that such an airport does not maintain effective security measures, to notify the appropriate authorities of such foreign government of his findings and to recommend any steps necessary to bring the security measures in use to the standards established by the International Civil Aviation Organization. Directs the Secretary to publish the names of foreign airports which fail to bring their security measures into compliance with such standards and to display the names of such airports at United States airports. Authorizes the Secretary to withhold, revoke, or impose conditions on the operating authority of any carrier or foreign air carrier to engage in foreign air transportation utilizing such an airport. Authorizes the Secretary to provide technical assistance concerning aviation security to foreign governments. Makes it unlawful for any person to manufacture explosive materials which do not contain identification taggants which are retrievable after detonation and which make possible the identification of the manufacturer, the date of manufacture and which provide such other information as the Secretary of the Treasury may require. Makes it unlawful to manufacture explosive materials which do not contain a detction taggant which permits detection of such material prior to its detonation. Makes the importation, transportation, or receipt of explosive materials without identification and detection taggants, illegal. Sets forth criminal penalties for violations of such taggant requirements. Makes it illegal: (1) to interfere with the operation of any civil aircraft; (2) to commit any act of violence against an aircraft passenger; or (3) to willfully communicate false information which endangers the safety of any aircraft while in flight. Imposes criminal penalties on individuals committing specified offenses against or on board aircraft registered in a State other than the United States and who are afterwards found in this country. Establishes criminal and civil penalties for individuals imparting false information regarding attempts or alleged attempts to commit specified crimes against aircraft. Directs the President to submit to Congress every two years a Report on Federal and International Capabilities to Combat Terrorism. Urges the President to seek international agreements to assure more effective international cooperation in combating terrorism. Directs the President to develop standards and programs to insure the full implementation of the provisions of the Convention for the Suppression of Unlawful Acts Against the Safety of Civil Aviation (Montreal, September 23, 1971). Amends the Atomic Energy Act of 1954 to direct the Nuclear Regulatory Commission to prescribe regulations and orders to prohibit the unauthorized disclosure of nuclear material security information which could result in the theft of nuclear material for use in a nuclear explosive device.
United States · United States Congress · 22 June 1978
Citizens Postal Rate Relief Act - Sets the postal rate for personal domestic letter mail of individuals sealed against inspection at 13 cents for the first ounce of each piece and 11 cents for each additional ounce for each piece. Requires the Postal Service to maintain the rate for the class of mail established by this Act at not more than 80 percent of the rate for the transmission of ordinary letters sealed against inspection.
United States · United States Congress · 22 June 1978
Declares that the Congress denounces the planned American Nazi Party march in Skokie, Illinois, as an affront to American Jews and an act that deserves the fullest condemnation. Extends the sympathy and support of the Congress to the citizens of Skokie and to all American Jews.
United States · United States Congress · 19 June 1978
Meat and Poultry Inspection Consumer Protection Act - Amends the Federal Meat Inspection Act and the Poultry Products Inspection Act to increase the fines and maximum prison terms for bribery of and assaults on Federal meat and poultry inspectors, and for other violations of the respective Acts. Subjects any person, firm, or corporation guilty of such violations to liability for a civil penalty of not more than $5,000 for each violation.
United States · United States Congress · 7 June 1978
Specifies a certain period to be used as the benefit computation year in determining the primary insurance amount of a certain individual, under the Social Security Act.
United States · United States Congress · 7 June 1978
Amends Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to provide that for purposes of determining the average monthly wage of individuals who qualify for disability benefits before attaining age 31, the number of benefit computation years shall be determined according to the formula used to determine the number of such years for old age and survivor's benefit recipients.
United States · United States Congress · 5 June 1978
Amends Title XVI (Supplemental Security Income for the Aged, Blind, and Disabled) of the Social Security Act to provide that an individual may work without being considered as having engaged in substantial gainful activity, and thus forfeiting disability status, if such individual's earnings are at a rate that does not exceed the amount specified by this Act. Excludes from an individual's income, for purposes of determining eligibility for benefits under such Title, an amount equal to the expenses which such individual incurs in earning income.
United States · United States Congress · 5 June 1978
Social Services Amendments - Amends Title XX (Grants to States for Services) of the Social Security Act to increase the ceiling on the total amount allocable to the States for social services. Specifies a formula for determining increases for fiscal year 1978 and succeeding years. Requires State officials to consult with local officials in developing a comprehensive services program plan. Extends through fiscal year 1979 the provisions of Public Law 94-401 which provides $200,000,000 in additional funds for social services under Title XX of the Social Security Act. Extends, for one year, provisions of Public Law 94-401 pertaining to child day care services. Makes permanent the authorization granted under Public Law 94-120 to use funds to provide for medical care associated with the initial detoxification of alcoholics and drug addicts. Authorizes payment for emergency shelter for adults in danger of physical or mental injury, neglect, maltreatment, or exploitation. Prohibits payment for such shelter for more than 30 days in any six month period. Authorizes appropriations under Title XX for Puerto Rico, Guam, the Northern Mariana Islands, and the Virgin Islands for fiscal year 1979 and succeeding years.
United States · United States Congress · 5 June 1978
Amends the Internal Revenue Code to require the withholding of income taxes from sick pay and any disability retirement benefit paid to an individual. Requires 10 percent of disability retirement benefits to be withheld.
United States · United States Congress · 31 May 1978
Comprehensive Family Planning Services, Research in Human Reproduction, and Prevention of Unwanted Teenage Pregnancy Act - Amends the Public Health Service Act to authorize the Secretary of Health, Education, and Welfare to make grants to, and enter into contracts with, public or nonprofit entities to assist: (1) in the establishment, maintenance and expansion of voluntary family planning projects which offer a broad range of family planning methods (including natural family planning methods) to all persons who need and desire them; (2) in the provision through such projects of comprehensive services appropriate to the needs of teenagers who are at risk of unwanted pregnancy; and (3) in the establishment and operation of demonstration projects aimed toward the alleviation of problems of infertility through counseling, referral, and medical services to persons who need and desire them. Authorizes the Secretary to make grants to public or nonprofit private entities and enter into contracts with public or nonprofit private entities and individuals: (1) to establish and maintain a network of community-based informational and educational services designed to help adolescents more fully understand the risks and consequences of teenage pregnancy and childbearing; and (2) to assist in developing appropriate information and educational materials for dissemination to such community-based services. Requires the Secretary to annually report a plan for achieving the purposes set forth in this Act with particular emphasis on assistance to adolescents. Authorizes the appropriation of specified amounts for fiscal years 1979 through 1981 to carry out the programs specified in this Act.
United States · United States Congress · 25 May 1978
Amends the Internal Revenue Code to: (1) remove the limitation on the amount of the income tax credit allowed employers who hire unemployed individuals; (2) make the credit refundable; (3) limit the types of tax against which the credit may be applied; and (4) restrict its application to the hiring of individuals between the ages of 16 and 19.
United States · United States Congress · 25 May 1978
Solar Energy Bank Act - Creates a Government corporation to be known as the Solar Energy Development Bank to make long-term, low-interest loans to encourage the use of solar energy in commercial and residential dwellings. Establishes procedures governing the processing and approval of loan applications by the Bank. Prohibits conflicts of interest, on the part of officers or employees of the Bank. Prohibits the Bank or its employees from utilizing the Solar Bank to finance political activities. Imposes criminal penalties for the furnishing of false or misleading information by applicants for loans under this Act. Declares that the Solar Bank and its assets shall be exempt by Federal, State, and local taxation. Establishes a Solar Energy Fund in the Treasury of the United States to pay the expenses of the Bank. Authorizes the appropriation of $5,000,000,000 to the Fund.
United States · United States Congress · 15 May 1978
Directs that the disability benefits to which a certain individual may be entitled under the Social Security Act be computed without regard to the receipt of workmen's compensation.
United States · United States Congress · 11 May 1978
Targeted Tax Relief Act - Amends the Internal Revenue Code to allow manufacturers planning property eligible for the investment tax credit in designated "labor surplus" areas to take double investment tax credits and depreciation deduction for the property. Doubles the allowable deduction for real property taxes on realty used in connection with this property.
United States · United States Congress · 10 May 1978
Solar Energy Transition Act - Directs each Federal agency to use and encourage the use of solar energy technologies. Requires each agency to review the programs, projects, and policies it is administering and assess the feasibility of alternative approaches utilizing solar energy technologies. Directs the Secretary of Energy to develop guidelines and otherwise assist the Federal agencies in the review required by this Act. Establishes the National Solar Energy Advisory Council to advise the Secretary in the performance of his duties under this Act. Directs the Secretary to report to the President and Congress annually starting April 20, 1980 on the progress of the Federal Government and the nation in converting to solar energy.
United States · United States Congress · 9 May 1978
Toxic Substances Control Act Amendments - Title I: Toxic Substances Injury Assistance - Amends the Toxic Substances Control Act to authorize the Administrator of the Environmental Protection Agency to make grants to States for up to 75 percent of the amounts paid by such States in toxic substances injury assistance to qualified individuals and businesses. Stipulates that priority shall be given in granting assistance to actions principally involving polybrominated biphenyls. Imposes conditions upon applicants for assistance under this title. Authorizes the Administrator to make grants to States for the establishment and operation of medical programs designed to monitor adverse effects of chemical substances. Authorizes the Administrator to make payments to individuals for actual medical expenses incurred as a result of exposure to injurious chemical substances. Authorizes the appropriation of $50,000,000 for each of fiscal years 1977, 1978, and 1979, to the Administrator for grants and payments under this title. Title II: Authorization for Appropriations - Amends the Toxic Substances Control Act to increase the amounts authorized to be appropriated to the Administrator of the Environmental Protection Agency under such Act to $50,000,000 for fiscal year 1978 and $100,000,000 for fiscal year 1979.
United States · United States Congress · 4 May 1978
Amends the Internal Revenue Code to allow certain individuals whose employers make contributions to pension plans a deduction for their contributions to employer pension funds.
United States · United States Congress · 27 April 1978
Product Liability Self-Insurance Act - Amends the Internal Revenue Code to allow a deduction to any business enterprise engaged in the manufacture, importation, distribution, lease, or sale of any product for contributions to its product liability loss reserve account and for amounts paid to a captive insurer (wholly or partially-owned by the taxpayer) for product liability insurance. Specifies the amount a taxpayer may deduct, based upon the ability of such taxpayer to obtain insurance through conventional channels. Disallows any deductions for product liability losses which do not exceed the sum of the total reserve funds in the taxpayer's account at the beginning of the taxable year plus the amount of deductible payments made by the taxpayer to the account during such year. Imposes penalties for the improper use of product liability reserve funds. Treats amounts accumulated in the taxpayer's product liability loss reserve account as amounts accumulated for reasonably anticipated business needs, for purposes of avoiding the accumulated earnings tax.
United States · United States Congress · 26 April 1978
Declares it the sense of the Congress that the President should instruct the Secretary of State to request the Secretary General of the United Nations to work through existing United Nations agencies to secure a full accounting of Americans listed as missing in Southeast Asia.
United States · United States Congress · 25 April 1978
Amends the Internal Revenue Code to allow public utilities to exclude from gross income, as contributions to capital, all amounts received in aid of construction of electric energy, steam, or gas facilities.
United States · United States Congress · 25 April 1978
Declares that the President should take steps to discourage activities by the United States which benefit the Government of Uganda; including closing the Ugandan embassy in the District of Columbia; restricting the movement of officials of the Ugandan mission to the United Nations; supporting legislation to prohibit imports to or exports from Uganda; prohibiting the entry of individuals on scholarships from Uganda; prohibiting the training of Ugandans in areas having military application; revoking the landing rights of Ugandan aircraft in the United States; and prohibiting maintenance in the United States of equipment having police or military application.
United States · United States Congress · 24 April 1978
Amends the Local Public Works Capital Development and Investment Act of 1976 to increase the amount authorized to be appropriated to carry out such Act to $10,000,000,000.
United States · United States Congress · 20 April 1978
Establishes the Boundary Waters Canoe Area Wilderness and the Boundary Waters Canoe Area National Recreation Area, in Minnesota. Directs the Secretary of Agriculture to administer the areas. Directs the Secretary to restrict motorboat usage on specified lakes and rivers within the wilderness. Permits certain owners of commercially operated resorts to require the Secretary to purchase their interests. Permits such owners to retain a limited area for personal use. Directs affected owners to offer the Secretary the right of first refusal to purchase specified lands. Directs the Secretary to terminate, within a year, the timber sale contracts in the Boundary Waters Canoe Area. Provides for compensation for the termination of such contracts. Establishes procedures for the management of the Boundary Waters Canoe Area National Recreation Area. Prohibits mining in the wilderness and recreation areas and provides for the acquisition of any mining or mineral rights therein. Directs the Secretary to cooperate with the State of Minnesota in the administration of the areas covered by this Act. Provides that nothing in this Act shall effect rights established by the treaties of the United States. Directs the Secretary to submit to Congress a comprehensive management plan concerning the areas. Establishes the Boundary Waters Canoe Area National Recreational Area Advisory Commission to assist and advise the Secretary concerning the management of the areas.
United States · United States Congress · 18 April 1978
Unemployment Compensation Cost Equalization Act - Entitles, under the Social Security Act, states whose rates of insured unemployment is at least six percent to partial reimbursement on an ascending sliding scale of unemployment compensation costs incurred above a certain amount.
United States · United States Congress · 13 April 1978
Amends the Internal Revenue Code to allow individuals an income tax credit for expenses incurred for government-required tree removal designed to prevent the spread of pest disease.