United States · United States Congress · 29 March 1977
Declares that specified persons previously appointed as temporary hearing examiner's under the Supplemental Security Income program of the Social Security Act shall be considered appointed to career-absolute positions as hearing examiners.
United States · United States Congress · 23 March 1977
Amends the Foreign Assistance Act of 1961 to authorize appropriations for fiscal year 1978 for relief assistance to the victims of 1976 earthquakes in Italy.
United States · United States Congress · 22 March 1977
Tax Equalization Act - Amends the Internal Revenue Code to repeal the tax exempt status of farmers' cooperatives and the special tax treatment of certain other cooperatives. Disallows to cooperatives any deduction for patronage dividends paid by them. Includes patronage dividends within the amount excludible as dividends received by individuals and corporations. Applies such changes to taxable years beginning after 1976, with the new exclusions applying to dividends arising, or received, after 1974.
United States · United States Congress · 21 March 1977
Authorizes the Administrator of General Services to dispose of approximately 30,000 long tons of grade A tin now held in the national and supplemental stockpiles. Stipulates that such disposal shall be made on the domestic market for consumption within the United States.
United States · United States Congress · 17 March 1977
Declares the sense of Congress that the President shall take steps to (1) call upon the Soviet Union to resurrect the Ukrainian Orthodox and Catholic Churches, (2) contact the officials of the Soviet Union to secure freedom of worship in the Soviet Union and Eastern Europe, and (3) raise the question of Stalin's liquidation of such churches in the United Nations.
United States · United States Congress · 15 March 1977
Amends the National Labor Relations Act to stipulate that, subject to specified provisions, it shall not be an unfair labor practice for a labor organization or its agents to engage in, or induce any individual employed by any person to engage in, a strike, refusal to perform services, or threat thereof (1) at the site of the construction, alteration, painting, or repair of a building or other structure; and (2) directed at any of several persons in the construction industry who are either joint venturers or in the relationship of contractor and subcontractor in the performance of such construction, alteration, painting or repair. States that nothing in this Act shall be construed to permit a strike, refusal to work, or threat thereof (1) in violation of an existing collective bargaining contract; (2) in furtherance of a labor dispute concerning only working conditions of individuals employed at other common construction sites; (3) directed at a person who is not engaged primarily in the construction industry and who, through its employees, is installing or servicing its own products or is doing construction work at one of its prior facilities; or (4) which presently otherwise constitutes an unfair labor practice. Prohibits common construction site picketing or threats thereof for specified purposes, including (1) to remove or exclude from such site any individual on the ground of sex, race, creed, color, or national origin; (2) to cause or attempt to cause discrimination on the basis of labor union membership; or (3) to force, require, or persuade any person to refrain or cease from dealing in products or systems of another processor or manufacturer. Requires a labor organization, before engaging in an activity permitted by this Act, to give prior notice to certain persons and receive written authorization from the national or international labor organization with which it is affiliated. Sets forth separate prerequisites in the case of activities to be conducted with respect to sites located at military installations or at Federal facilities or installations a major purpose of which is, or will be, the development, production, testing, or firing of munitions, weapons, missles, or space vehicles.
United States · United States Congress · 3 March 1977
Amends the Trade Act of 1974 to permit to be included within a group of workers certified by the Secretary of Labor as eligible for adjustment assistance thereunder individuals whose last total or partial separation from employment occurred up to two years prior to the date of the petition on which such certification was granted.
United States · United States Congress · 1 March 1977
Amends the Fishery Conservation and Management Act of 1976 to: (1) redefine "vessel of the United States" to mean any vessel documented under the laws of the United States or registered under the laws of any State which is either owned by a United States citizen or has been continuously owned by the same person who owned it prior to January 27, 1977; (2) define "citizen of the United States" for purposes of the Act; (3) permit any foreign nation to treat as a vessel under its own flag, any vessel documented under the laws of the United States or registered under the laws of any State if more than 25 percent of the vessel is owned by a citizen or legal entity of such nation; (4) require the Secretary of Commerce to submit to Congress an annual report regarding foreign investment in the United States fishing industry, and details the content of such report; (5) require the Secretary to prescribe such regulations as may be necessary to gather information for such report; (6) require the Secretary of the Treasury to furnish the Secretary with certain information; and (7) authorize such appropriations as may be necessary for the preparation of such report.
United States · United States Congress · 24 February 1977
Provides to veterans with a total service-connected disability the right to travel on a space-available basis on unscheduled military flights within the continental United States and on scheduled overseas flights operated by the Military Airlift Command.
United States · United States Congress · 9 February 1977
Amends Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to increase to $4,500 the amount of outside earnings which is permitted an individual each year without any deduction from benefits under such title.
United States · United States Congress · 9 February 1977
Amends the Federal Water Pollution Control Act to extend until September 30, 1978, the period of time during which funds allotted to States for the construction of treatment works shall remain available.
United States · United States Congress · 3 February 1977
Amends the Tariff Schedules of the United States to extend until July 1, 1979, the suspension of the customs duty on copying lathes used for making rough or finished shoe lasts.
United States · United States Congress · 2 February 1977
Amends Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to reduce the requirements for eligibility for disability benefits for blind persons. Requires that a blind individual have at least six quarters of coverage to be eligible for disability benefits. Sets forth a method of computing the average monthly wage of a blind individual for the purpose of determining such individual's primary insurance amount. Provides that in no case shall such amount be less than the amount which would be determined without regard to an individual's blindness. States that no reductions will be made from the benefits to which a person is entitled because of such person's refusal to accept State-approved rehabilitative services under the Vocational Rehabilitation Act. Continues the payment of such benefits as long as blindness lasts, the amount of an individual's earnings notwithstanding.
United States · United States Congress · 2 February 1977
Amends the Internal Revenue Code to authorize any taxpayer to elect to have any portion of any overpayment of tax or any contribution in money which the taxpayer forwards with the return for such taxable year be available, as the taxpayer may designate on such return, for the National Endowment for the Arts or the National Endowment for the Humanities.
United States · United States Congress · 1 February 1977
Authorizes the Secretary of Agriculture to distribute, upon request and without cost, up to three packages of seeds per household for use in home gardening to produce food for the personal consumption of the household. Authorizes an appropriation of $6,000,000 to carry out the purposes of this Act. Limits the duration of this Act to three years.
United States · United States Congress · 1 February 1977
Constitutional Amendment - Declares the term "person," with respect to due process and equal protection, applicable to human beings irrespective of age, health, function or condition of dependency, including the unborn. Prohibits abortion except in an emergency when a reasonable medical certainty exists that continuation of the pregnancy will cause the mother's death. Requires that every reasonable effort be made to preserve the life of the fetus.
United States · United States Congress · 24 January 1977
Comprehensive Oil Pollution Liability and Compensation Act - Title I: Domestic Oil Pollution Liability, Compensation, and Fund - Establishes in the Treasury of the United States a fund for the purpose of paying for otherwise uncompensated losses resulting from oil pollution. Enumerates the sources of monies to be deposited in such fund, including a fee, not to exceed three cents per barrel of oil, imposed upon owners of facilities receiving oil. Authorizes the Secretary of Transportation to issue obligations to the Secretary of the Treasury at times when fund assets are insufficient to meet fund liabilities. Lists the types of injuries which may be compensated under this Act and the potential claimants who have standing to assert claims involving each such type of damage. Imposes joint, several, and strict liability on the owners and operators of each pollution source. Specifies liability limits, except in cases of gross negligence or willful misconduct, for ships and other vessels. Directs the Secretary of Transportation to establish limits on the liability of classes of facilities used for transporting, producing, processing, storing, or transferring oil. Requires the owner or operator: (1) of any such facility; or (2) any ship which uses such facility or navigable waters of the United States, to establish and maintain evidence of financial responsibility in an amount sufficient to satisfy applicable liability limits. Directs the person in charge of a vessel or facility to immediately notify the Secretary of Transportation of any pollution incident in which the vessel or facility is involved. Specifies procedures whereby the Secretary may, in the absence of such an admission, designate and advertise pollution sources. Directs the Secretary, in instances in which: (1) the owner and operator of a vessel or facility designated by the Secretary deny such vessel's or facility's involvement; (2) the source of the discharge is a public vessel; or (3) the Secretary is unable to designate the pollution source, to advertise procedures for presenting claims directly to the fund. Requires all other claims, with limited exceptions, to be initially presented to the owner or operator, or to such persons' guarantor. Permits claimants to either present a claim to the fund or to bring an action in an appropriate United States district court when an owner or operator and a guarantor deny liability or fail to settle the claim within a specified period. Sets forth procedures for the disposition and appeal of claims submitted to the fund. Requires both the plaintiff and the defendant in a court action brought against an owner, operator, or guarantor to forward copies of all pleadings to the fund. Permits the fund to intervene in such actions. Subrogates any person or governmental entity, including the fund, paying compensation to all the claimant's claims and rights under this Act. Specifies procedures for and the measure of recovery in actions brought by the fund against owners, operators, or guarantors of alleged pollution sources. Declares that the rights and remedies under this Act shall be exclusive with respect to economic loss caused by oil pollution. Sets penalties for persons failing to comply with specified provisions in this Act. Title II: Effective Dates; Conforming Amendments; Severability - Specifies the effective date of this Act. Amends specified laws, including the Deepwater Port Act of 1974 and the Federal Water Pollution Control Act, to conform with the provisions of this Act.
United States · United States Congress · 4 January 1977
Amends the Age Discrimination in Employment Act of 1967 to make the provisions, formerly applicable to persons between 40 and 65 years of age, applicable to anyone 40 years of age or older.
United States · United States Congress · 4 January 1977
Amends the Local Public Works Capital Development and Investment Act of 1976 to increase the amount authorized to be appropriated under such Act to $6,000,000,000.
United States · United States Congress · 4 January 1977
Establishes the Nantucket Sound Islands Trust in the State of Massachusetts for the purpose of protecting the national interest in the preservation and conservation of the natural, scenic, ecological, historic and other values and resources of the Nantucket Sound Islands. Designates Norman's Land Island in Massachusetts as part of the National Wildlife Refuge System. Provides for the establishment of Trust commissions for such islands by the Governor of Massachusetts. Makes the Secretary of the Interior responsible for enforcement of the land use control plans of the commissions under this Act. Sets forth the specific boundaries of the Trust. Provides for the classification of island land according to use as part of the land use control plans. Requires that the extent of specified Indian common lands be determined in an orderly program as a part of a land control plan under this Act. Authorizes the appropriation of such sums as are necessary annually to defray the expenses of the commissions established under this Act.
United States · United States Congress · 20 September 1976
Amends Titles XVIII (Medicare) and XIX (Medicaid) of the Social Security Act to require automatic sprinkler systems in all skilled nursing facilities and intermediate care facilities certified for participation in the Medicare or Medicaid programs unless a waiver of such requirement is granted in accordance with conditions set forth in this Act. Establishes a program of low-interest Federal loans to assist such facilities in constructing or purchasing and installing automatic sprinkler systems.
United States · United States Congress · 20 September 1976
Disability Insurance Amendments - Amends Title II: (Old-Age, Survivors, and Disability Isurance) of the Social Security Act to provide separate and increased financing for the disability insurance program. Amends the Internal Revenue Code of 1954 to establish a Disability Insurance tax on self-employment income, employees' wages, and wages paid by employers. Establishes lower rates for the Old Age and Survivors tax to reflect the removal of Disability tax from such tax. Limits, under such title as specified, funds made available for the rehabilitation program. Authorizes the Secretary of Health, Education, and Welfare to prescribe criteria for determining when services performed or earnings derived from services demonstrate an individual's ability to engage in substantial gainful activity. Authorizes the Secretary to prescribe by regulation the level of severity which shall be deemed to be sufficient to preclude an individual from engaging in substantial gainful work as required for a finding of disability. Provides that agreements between the Secretary and State agencies authorizing such agencies to make determinations as to an individual's disability or date of disability within such State may be expanded to include provisions for such agency to make such determinations with respect to all applicants in specified geographical areas within one or more neighboring States. Provides that each State which has such an agreement shall be entitled to receive payment, as determined by the Secretary (presently "as mutually agreed"), for the cost to the State of carrying out the agreement. Allows termination of such agreements by the State or by the Secretary upon finding by the Secretary that the State has failed to carry out the agreements. Eliminates the requirements that months in the Medicare waiting period be consecutive (presently the Act requires that individuals under age 65, in order to be eligible for Medicare, must have been entitled to benefits under Title II for 24 consecutive months). Limits, as specified, the months which shall be considered in determining whether the 24 months of eligibility have been attained.
United States · United States Congress · 20 September 1976
Disapproves of the waiver by the Secretary of the Treasury of the imposition of countervailing duties on imports of leather handbags from Brazil under the Tariff Act of 1930, transmitted to the Congress on July 20, 1976.
United States · United States Congress · 10 September 1976
Amends the Age Discrimination in Employment Act of 1967 to make the provisions, fomerly applicable to persons between 40 and 60 years of age, applicable to anyone 40 years of age or older.
United States · United States Congress · 26 August 1976
Authorizes the President to issue a proclamation designating the week beginning October 3, 1976, and ending October 9, 1976, as "National Volunteer Firemen Week."
United States · United States Congress · 25 August 1976
Expresses the sense of the Congress that the President call a White House Conference on Marriage and the Family in order to establish a national understanding of the role played by marriage and the family in the development of a viable society.
United States · United States Congress · 3 August 1976
Commends the government and commando units of Israel for the rescue mission at Entebbe Airport. Disapproves efforts being undertaken by certain nations to condemn or censure Israel for such mission. Supports the United States-United Kingdom position at the United Nations condemning all acts of terrorism. Requests the President to engage in the negotiation of agreements with other nations to help prevent acts of terrorism.
United States · United States Congress · 30 July 1976
Special Unemployment Assistance Extension Act - Extends the special unemployment assistance program under the Emergency Jobs and Unemployment Assistance Act for one year. Directs the Secretary of Labor to enter into agreements with States to provide for the payment of additional benefits in accordance with the provisions of this Act. Eliminates the special base period requirement for payments of special unemployment assistance under such Act. Stipulates that employment and wages which are not covered by the applicable State unemployment compensation law shall be treated as though they were covered, except to the extent they are covered by another State or Federal unemployment compensation law, including the Railroad Unemployment Insurance Act.
United States · United States Congress · 19 July 1976
International Social Security Agreements Act - Authorizes the President, under Title II (Old-Age, Survivors and Disability Insurance) of the Social Security Act, to enter into agreements establishing arrangements between the social security system of the United States and the social security system of any foreign country, for the purpose of establishing entitlement to and the amount of old-age, survivors, disability, or derivative benefits based on a combination of an individual's periods of coverage under the social security system established by this title and the social security system of such foreign country. Sets forth regulations governing the apportionment of benefits and the crediting of coverage based on periods of coverage in this country and a foreign country. Amends the Internal Revenue Code to prevent the withholding of social security taxes from an individual during any period when such individual's income is subject to the social security taxes of another country.
United States · United States Congress · 29 June 1976
Expresses the sense of the Congress that the President call a White House Conference on Marriage and the Family in order to establish a national understanding of the role played by marriage and the family in the development of a viable society.
United States · United States Congress · 28 June 1976
Entitles the foreign-built passenger vessel, "Cunard Adventurer," to be documented to engage in the coastwise passenger trade between ports in the State of Hawaii, and to engage in the coastwise passenger trade between ports on the western coast of the United States and specified ports in the State of Hawaii. Conditions such documentation upon the transfer of the ship to any citizen of the United States and compliance with the inspection laws of the United States.
United States · United States Congress · 23 June 1976
Establishes in the House of Representatives a select committee to be known as the Select Committee on Narcotics Abuse and Control. Provides that the select committee shall conduct a continuing comprehensive study and review of the problems of narcotics abuse and control and shall review any recommendations made by the President, or by any department or agency of the executive branch of the Federal Government, relating to programs or policies affecting narcotics abuse or control. Authorizes the select committee to conduct field investigations or inspections. Requires the select committee to submit an annual report to the House which shall include a summary of the activities of the select committee during the calendar year to which such report applies.
United States · United States Congress · 17 June 1976
International Social Security Agreements Act - Authorizes the President, under Title II (Old-Age, Survivors and Disability Insurance) of the Social Security Act, to enter into agreements establishing arrangements between the social security system of the United States and the social security system of any foreign country, for the purpose of establishing entitlement to and the amount of old-age, survivors, disability, or derivative benefits based on a combination of an individual's periods of coverage under the social security system established by this title and the social security system of such foreign country. Sets forth regulations governing the apportionment of benefits and the crediting of coverage based on periods of coverage in this country and a foreign country. Amends the Internal Revenue Code to prevent the withholding of social security taxes from an individual during any period when such individual's income is subject to the social security taxes of another country.
United States · United States Congress · 17 June 1976
Social Security Benefit Indexing Act - Sets forth a new formula for the computation of the primary insurance amount of an individual who becomes eligible for old age insurance benefits or disability insurance benefits under Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act after January, 1978. Provides that the minimum monthly insurance benefit under such new formula shall be $116.40. Establishes a method for determining annually the portion of an individual's average indexed monthly earnings upon which an individual's primary insurance amount is based. Bases such determination on a comparison of the average of the wages of all employees for the second calendar year preceding the calendar year for which the determination is made with the wages of all employees for the calendar year 1976. Provides for the recomputation of the benefit amounts of current beneficiaries to assure that no individual receives less under the current method of computing benefit amounts than the amount he would receive under this Act. Requires that, in determining the amount on which an individual's primary insurance amount will be based, a worker's paid in wages and self employment income be indexed to reflect the changes in such wages and income between the year in which such individual became eligible for benefits and each year in which the worker had earnings. Sets forth a formula to be used in indexing an individual's earning. Establishes new maximum limits on the amount of benefits which an individual may receive.
United States · United States Congress · 16 June 1976
Amends the Public Health Service Act to authorize the Secretary of Health, Education, and Welfare to make grants to public and nonprofit private entities which are engaged in the development of new schools of veterinary medicine to assist in such development. Requires applying schools to demonstrate that there is a reasonable indication that non- Federal financial resources for development will be available and that Federal assistance will accelerate the date on which the school will be able to begin its teaching program.
United States · United States Congress · 16 June 1976
Expresses the sense of the House of Representatives that the United States Postal Service shall not close or suspend the operation of any post offices, unless there is a clear and compelling need to do so. Encourages the service to continue cost-cutting programs which do not affect levels of service.
United States · United States Congress · 15 June 1976
Amends the Internal Revenue Code to eliminate the requirement that amounts set-aside by a private foundation for a specific project receive the approval of the Internal Revenue Service in order to be treated as qualifying distributions by the foundation making the set-aside.
United States · United States Congress · 15 June 1976
Title I: Foreign Boycotts - Foreign Boycotts Act - Makes it the policy of the United States to oppose, under the provisions of the Export Administration Act, restrictive trade practices or boycotts imposed by foreign countries against any domestic concern of the United States. Provides for the promulgation of rules by the Secretary of Commerce to require that any domestic concern which receives a request for the furnishing of information on the signing of agreements which have the effect of furthering or supporting restrictive trade practices or boycotts by foreign countries to transmit to the Secretary a report stating specified information. Authorizes the Secretary to impose a civil penalty of up to $10,000 for violations of the requirements of this Act. Title II: Disclosure - Domestic and Foreign Investment Improved Disclosure Act - Requires notification, under the Securities Exchange Act of 1934, by any investor of a proposed acquisition of more than five percent of the equity securities of any United States companys, within ten days after such acquisition, to the issuer of the security, the exchange where it is traded, and the Securities and Exchange Commission. Sets forth requirements for the statement to be filed with the Commission including: (1) the background, identity, residence, and nationality of such owner and any other person on whose behalf the purchases are to be effected; (2) the source and amount of the funds or other consideration used in making the purchase; (3) the purpose of the acquisition; and (4) the number of shares which are beneficially owned. Grants the Commission authority to seek injunctive relief as it deems necessary and appropriate to secure compliance with this Act.
United States · United States Congress · 3 June 1976
Extends the delimiting period in the case of any eligible veteran who is pursuing, during his or her tenth year of eligibility, a program of education. Terminates such extension on whichever of the following dates first occurs: (1) the date on which the veteran completes, or ceases to pursue, the program he was pursuing in his tenth year of eligibility; or (2) the last day of the 11-year period beginning on the date of his discharge from active duty. (Adds 38 U.S.C. 1662(e))
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 · 27 May 1976
Amends the Tariff Schedules of the United States to extend until July 1, 1979, the duty-free treatment on copying lathes for rough or finished shoe lasts.
United States · United States Congress · 18 May 1976
Calls on the House Committee on Ways and Means to undertake an investigation of the importation of nonrubber footwear. Urges the United States International Trade Commission to reach a recommendation regarding the import relief necessary to prevent or remedy the injury caused by such imports to the domestic nonrubber footwear industry.
![Official portrait of Rep. Burke, James A. [D-MA-11]](https://www.congress.gov/img/member/b001092_200.jpg)