United States · United States Congress · 28 January 1975
Authorizes all unmarried individuals to use the same tax tables when computing their tax as are presently applicable to married individuals filing joint returns and to surviving spouses. Authorizes married individuals filing separately to use such table so long as such individual reports all income earned by him or her on the return.
United States · United States Congress · 28 January 1975
Exempts buses used predominantly in public passenger transportation service from the manufacturer's excise tax presently imposed under the Internal Revenue Code.
United States · United States Congress · 27 January 1975
Tax and Loan Account Interest Act - Terminates the insurance of any bank under the Federal Deposit Insurance Act, which fails to pay the Federal funds rate of interest on all tax and loan accounts.
United States · United States Congress · 27 January 1975
Declares that for 90 days following enactment of this Act, the President shall have no authority to adjust imports of petroleum or petroleum products. Provides that in the event of a declaration of war, an attack upon the United States, or other involvement in hostilities by the Armed Forces within the 90-day period, this provision shall not thereafter apply. Provides that any action taken by the President between January 15, 1975, and the date of enactment of this Act which results in the imposition of a duty, tax, or fee on petroleum or petroleum products shall cease to have effect on the date of enactment. Allows a rebate of any amount paid as a tax or fee on petroleum products which was imposed by the President after January 15, 1975, and before enactment of this Act. States that nothing in this Act shall be deemed to affect the validity of any proclamation or Executive order issued before January 16, 1975, by the President under a specified provision of the Trade Expansion Act. Declares that during the period beginning on the date of enactment of this Act and ending on June 30, 1975, the public debt limit as set forth in the Second Liberty Bond Act shall be temporarily increased to $131,000,000,000.
United States · United States Congress · 27 January 1975
Provides that the National Association of State Directors of Veterans Affairs, Inc., be incorporated as a non-profit Corporation. Specifies that the objectives of the Corporation shall be to facilitate the solution of veterans' problems. Prohibits participation by the Corporation in political campaigns on behalf of any candidate.
United States · United States Congress · 27 January 1975
Provides, under the Internal Revenue Code, for reductions in Social Security taxes relating to the rate of tax on self-employment income for purposes of old-age, survivors, and disability insurance. States that such reductions shall apply in the case of taxes imposed with respect to self-employment income for taxable years beginning after December 31, 1975, and with respect to wages paid or received during calendar years after 1975. Provides for Federal participation in the costs of the old-age, survivors, and disability insurance program under title II of the Social Security Act. Increases the earnings counted for benefit and tax purposes under the Social Security Act.
United States · United States Congress · 23 January 1975
Allows a tax credit under the Internal Revenue Code for the ordinary and necessary expenses paid during the taxable year by a taxpayer for the improvement of the thermal design of the principal residence of the taxpayer, including that amount of the purchase price of a principal residence allocable to any storm door, storm window, or solar heating and cooling equipment (up to $1000 for the period during which such credit is available under the Internal Revenue Code, no more than $250 of which may be allowed as a credit for the purchase of conventional materials). Authorizes the taxpayer to elect a deduction of up to $4000 for the period during which the provisions of this Act are effective (no more than $1,000 of which may be allowed as a deduction for the purchase of conventional materials) in lieu of the credit provided by this Act. Directs the Secretary of the Treasury to report to the Federal Energy Administration an analysis of the energy savings achieved through the operation of this Act no later than September 15, 1978.
United States · United States Congress · 23 January 1975
Elderly and Handicapped Americans Transportation Services Act - Authorizes, under the Federal Aviation Act of 1958, free or reduced rate transportation to handicapped persons and persons who are sixty-five years of age or older. Authorizes, under the Interstate Commerce Act, free or reduced rate transportation for persons who are sixty-five years of age or older. Authorizes grants for special transportation planning, research and demonstration projects for the handicapped and the elderly. Authorizes the appropriation of $15,000,000 for fiscal year 1976 and $25,000,000 for fiscal year 1977 to carry out this Act.
United States · United States Congress · 23 January 1975
Specifies that the provisions of the Strategic and Critical Materials Stocks Piling Act regarding the acquisition and development of strategic raw materials shall not apply to regulations or prohibitions pertaining to economic relations and/or communications with foreign nations or foreign nationals which are established under the authority of the United Nations Participation Act in response to sanctions imposed by the United Nations.
United States · United States Congress · 20 January 1975
Prohibits the imposition by the President of any tariff, fee or quota upon petroleum imports under the Trade Expansion Act of 1962, unless the Congress first approves such imposition by concurrent resolution.
United States · United States Congress · 20 January 1975
Allows a tax exclusion under the Internal Revenue Code for the first $5,000 of retirement income received by a taxpayer under a public retirement system or any other system if the taxpayer is 65 years of age.
United States · United States Congress · 20 January 1975
Authorizes the exclusion from gross income of a taxpayer any amounts paid by his employer to cover moving expenses which would have been deductible under the pertinent provisions of the Internal Revenue Code but for the fact that such expenses were reimbursed by the taxpayer's employer. Requires the taxpayer to include reimbursement for non-deductible moving expense in his gross income. Lengthens the time period for which the costs of meals and lodging may be deducted while occupying temporary quarters pursuant to an employment- related change of residence.
United States · United States Congress · 20 January 1975
Tax Equalization Act - Provides that no deduction or any other allowance which has the effect of reducing gross income shall be permitted to cooperative corporations for amounts paid or accrued as "patronage dividends" by such corporations. Defines cooperative corporation as one that represents to persons dealing with it that their patronage will entitle them to patronage dividends or an equity interest in the corporation assets or that otherwise operated for the mutual benefit of persons that deal with it. Defines patronage dividends as allocations paid to members on some basis related to their transactions with the cooperative corporation if the allocation is based on profit margins, income from the resale of the producers products, or divedends declared. Allows the tax exclusion for patronage dividends with respect to farmer's cooperative associations.
United States · United States Congress · 20 January 1975
Reduces the rate of tax imposed under the Internal Revenue Code of 1954 on the self-employed, employees, and employers for the payment of the cost of the old-age, survivors and disability insurance and the hospital insurance programs of the Social Security Act. Increases the contribution and benefit base for tax determination purposes under the old-age, suriviors and disability insurance program. Increases by 50 percent the annual Federal contribution to the Federal Old-Age and Survivors Insurance Trust Fund.
United States · United States Congress · 20 January 1975
Declares that for 90 days following enactment of this Act the President shall have no authority to adjust imports of petroleum or petroleum products under the Trade Expansion Act or any other Federal law. Provides that in the event of a declaration of war, an attack upon the United States, or other involvement in hostilities by the Armed Forces within the 90 day period, this provision shall not thereafter apply. Provides that any action taken by the President between January 15, 1975, and the date of enactment of this Act which results in the imposition of a duty tax or fee on petroleum or petroleum products shall cease to have effect on the date of enactment. Allows a rebate of any amount paid as a tax or fee on petroleum products which was imposed by the President after January 15, 1975, and before enactment of this Act.
United States · United States Congress · 20 January 1975
Provides that no new tariff, fee or other charge, no increase in existing tariffs, fees or other charges, and no new quota or other limitation on imports of crude oil or petroleum product other than those in effect on January 1, 1975, may be imposed unless: (1) such action is specifically authorized by law enacted after the date of enactment of this joint resolution; or (2) sixty days after the date of enactment of this joint resolution the specific action proposed to be taken is submitted to both Houses of the Congress. States that if such action is disapproved by either House within a thirty-day review period, no officer or agency shall have authority to take any action inconsistent with the provisions of this joint resolution.
United States · United States Congress · 20 January 1975
Constitutional Amendment - States that with respect to the right to life, the word 'person', as used in this article and in the fifth and fourteenth articles of amendment to the Constitution of the United States, applies to all human beings, including their unborn offspring at every stage of their biological development, irrespective of age, health, function, or condition of dependency. Provides that no abortion shall be performed by any person except under and in conformance with law permitting an abortion to be performed only in an emergency when a reasonable medical certainty exists that continuation of pregnancy will cause the death of the mother, and requiring that person to make every reasonable effort, in keeping with good medical practice, to preserve the life of her unborn offspring.
United States · United States Congress · 17 January 1975
Establishes the Nantucket Sound Islands Trust to provide for the preservation and conservation of the Nantucket Sound Islands. Creates the Nantucket Sound Islands Trust Commissions to be composed of members as specified in this Act. Sets forth the boundaries of the Trust and provides for the classification of Trust islands. Authorizes to be appropriated such sums as may be necessary to carry out the provisions of this Act, not to exceed, $20,000,000 for the acquisition of land and interests therein, and not to exceed $5,000,000 for development for the first three years of the operation of the Trust.
United States · United States Congress · 14 January 1975
Authorizes the Secretary of Agriculture to distribute, upon request and without cost, seeds for use in home gardens to produce food for the personal consumption of the household. Limits the duration of the program to three years. Authorizes $6,000,000 per year to carry out the provisions of this Act.
United States · United States Congress · 14 January 1975
Allows a tax credit under the Internal Revenue Code for the taxable year of $10 for each ton of post-consumer waste paper processed in the United States by the taxpayer during the taxable year into new commercially marketable pulp, paper, paperboard or other similar products.
United States · United States Congress · 14 January 1975
Provides under title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act, that persons who are blind and have at least six quarters of coverage shall be eligible for disability insurance benefits. Outlines those regulations which apply to the amount of benefits to be received. Defines blindness as used in this Act. Continues payment of such benefits as long as the blindness lasts, notwithstanding the amount of the individual's earnings.
United States · United States Congress · 14 January 1975
Reduces the rate of tax imposed under the Internal Revenue Code of 1954 on the self-employed, employees, and employers for the payment of the cost of the old-age, survivors and disability insurance and the hospital insurance programs of the Social Security Act. Increases the contribution and benefit base for tax determination purposes under the old-age, suriviors and disability insurance program. Increases by 50 percent the annual Federal contribution to the Federal Old-Age and Survivors Insurance Trust Fund.
United States · United States Congress · 14 January 1975
Interim Fisheries Zone Extension and Management Act - Extends the jurisdiction of the United States over specified ocean areas and fish for purposes of protecting the domestic fishing industry. Requires the Secretary of Commerce to conduct research in order to promote the conservation of fish originating in the United States territorial sea and contiguous fisheries zone. Authorizes the appropriation of up to $1,000,000 in any fiscal year to carry out the provisions of this Act.
United States · United States Congress · 14 January 1975
Provides, under the Internal Revenue Code, for reductions in Social Security taxes relating to the rate of tax on self-employment income for purposes of old-age, survivors, and disability insurance. States that such reductions shall apply in the case of taxes imposed with respect to self-employment income for taxable years beginning after December 31, 1975, and with respect to wages paid or received during calendar years after 1975. Provides for Federal participation in the costs of the old-age, survivors, and disability insurance program under title II of the Social Security Act. Increases the earnings counted for benefit and tax purposes under the Social Security Act.
United States · United States Congress · 14 January 1975
Higher Education Funding Act - Authorizes an income deduction for contributions to a qualified higher education fund established by the taxpayer for the purposes of funding the higher education of his dependents. Limits the amount of the deduction to the lesser of: (1) $500 times the number of qualified beneficiaries; (2) 10 percent of the taxpayer's adjusted gross income; or (3) $2,500. Provides that a qualified education fund must be established by the taxpayer pursuant to a written plan: (1) solely for the purpose of defraying the cost of room, board, and tuition at an institution of higher education of one or more eligible beneficiaries: (2) which provides that no distribution shall be made by the fund (except upon termination thereof) other than to, or on behalf of, eligible beneficiaries; (3) which provides that upon termination of the fund all assets of the funds shall be distributed to the taxpayer or to his estate; (4) which prohibits contributions to the fund in excess of amounts deductible: and (5) under which the taxpayer consents to the income tax treatment upon termination of the fund. Defines "institution of higher education" as: (1) an educational institution: (A) which regularly offers education at a level above the twelfth grade; (B) contributions to or for the use of which constitute charitable contributions; (C) which is legally authorized to provide and does provide a program of postsecondary education; and (D) which is accredited by a nationally recognized accrediting agency or association listed by the United States Commissioner of Education; and (2) a business or trade school, or technical institution or other technical or vocational school in any State, which: (A) is legally authorized to provide, and provides within that State, a program of postsecondary vocational or technical education designed to fit individuals for useful employment in recognized occupations; (B) is accredited by a nationally recognized agency or association listed by the United States Commissioner of Education; and (C) has been in existence for two years or has been specially accredited by the Commissioner as an institution meeting the other requirements of this Act.
United States · United States Congress · 14 January 1975
States that the House of Representatives disapproves the deferral of budget authority relating to comprehensive planning grants under the Housing Act of 1954 (deferral numbered D 75-107) which is proposed by the President in his special message of November 26, 1974 transmitted pursuant to the Impoundment Control Act.
United States · United States Congress · 11 December 1974
Extends, under the Social Security Act, through the first three months of 1975 the period during which benefits may be paid to the aged, blind and disabled on the basis of the presumptive disability of individuals who received aid in December 1973.
United States · United States Congress · 19 November 1974
Exempts, under the Internal Revenue Code, automobile bus chassis or bodies which are to be used predominantly by the purchaser in public passenger transportation service from the manufacturer's excise tax (previously exempted only those bus bodies to be used predominantly in mass transportation service in urban areas). Sets forth the effective date of this Act, with special provision for payments made under leases, installment contracts, conditional sales, and chattel mortgage arrangements. (Amends 26 U.S.C. 4063 (a)(6))
United States · United States Congress · 10 October 1974
Authorizes the Administrator of General Services to assign to the Secretary of Commerce for disposal by sale or transfer to the States, such surplus property, including buildings, fixtures, and equipment situated thereon, as is determined by the Secretary of Commerce to be required to help multistate, State, and local areas meet special needs arising from actual or threatened severe unemployment arising from actions of the Federal Government in closing Federal facilities. Provides that any such sale or transfer shall be made only if the Secretary of Commerce (1) approves the transferee's plan for preparation and utilization of the surplus property for economic development purposes, and (2) determines that transfer of the property at fair market value would discourage reuse of the property for economically productive purposes.
United States · United States Congress · 7 October 1974
Public Documents Act - Defines "elected official of the United States" and "public documents" as used in this Act. Declares that, within 180 days after an elected official of the United States ceases to hold his office, the Administrator of General Services shall obtain any objects or materials of that elected official which the Administrator determines to be public documents and such elected official shall transmit such documents to the Administrator. Directs the Administrator of General Services to deposit in the National Archives of the United States the public documents of each elected official of the United States obtained under this Act. (Adds 44 U.S.C. 3901-3904)
United States · United States Congress · 22 August 1974
Provides that the automatic cost-of-living increases under title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act (and the corresponding increases under the supplemental security income program) shall be made in advance (to begin in January of the ensuing year), on the basis of projected increases in the Consumer Price Index. Provides that such payments shall begin within specified periods of such projections, and not within periods from the end of the quarter in which such projections were made.
United States · United States Congress · 22 August 1974
Directs the Administrator of Veterans' Affairs, when a veteran who is not eligible for burial and funeral expenses dies, in his discretion, having due regard for the circumstances in each case, to pay a sum not to exceed $200 to such persons as he prescribes to cover the burial and funeral expenses of the deceased veteran and the expense of preparing the body and transporting it to the place of burial. Provides that, upon the death of any veteran who is not eligible for plot or interment allowance and is not buried in a national cemetery or other cemetery under the jurisdiction of the United States, the Administrator, in his discretion, having due regard for the circumstances of each case, may pay a sum not to exceed $200 to such person as he prescribes.
United States · United States Congress · 22 August 1974
Provides that any expenditure paid or incurred by a taxpayer in connection with his trade or business for the development or improvement of a product shall be treated as a research or experimental expenditure for purposes of a tax deduction under the Internal Revenue Code irrespective of the nature of such product and irrespective of whether the product constitutes the result of research on a literary, historical, or similar project. (Amends 26 U.S.C. 174)
United States · United States Congress · 22 August 1974
Expresses the sense of Congress that: (1) State and local government, private industry, and the Federal Government should work together with the Veterans Employment Service of the United States Department of Labor to better coordinate their efforts in providing employment opportunities for all American veterans; (2) the Veterans Employment Service of the United States Department of Labor should make an affirmative effort to end any type of age discrimination in employment opportunities facing older American veterans which is prohibited by law; and (3) the extra efforts of the Veterans Employment Service of the United States Department of Labor to provide effective employment counseling, job training, and placement service for Vietnam veterans should be continued.
United States · United States Congress · 21 August 1974
Railroad Revenue Act - Imposes, under provisions of the Internal Revenue Code relating to transportation by air, a tax equal to one percent of the amount paid for the transportation of property within the United States by rail, motor vehicle, or water. States that in the case of property transported: (1) from a point outside the United States to a point within the United States, or (2) from a point within the United States to a point outside the United States, the tax imposed shall apply to the amount paid for that part of the transportation which takes place within the United States. Provides that, with specified exceptions, the tax imposed by this Act shall be paid by the person making the payment subject to the tax.
United States · United States Congress · 21 August 1974
Federal Aid Railroad Act - Title I: Fundings, Purposes, and Definitions - Enumerates the purposes of this Act, including that it is necessary to designate an Interstate Railroad System and to organize a nonprofit corporation to modernize the rail lines. Defines the terms used in this Act. Title II: Interstate Railroad System - Requires every rail carrier to submit an inventory of rail lines to the Secretary of Transportation, the Rail Services Planning Office and the Interstate Railroad Corporation. States that the initial Interstate Railroad System shall consist of all rail lines operated by domestic railroad companies which are subject to traffic usage of at least 10 million gross ton-miles per year per mile of rail line. Prescribes the procedures for final designation of the System and for the establishment, maintenance and modification of the System. Provides for the designation of high density passenger corridors in the System and for satisfaction of long-term capital improvement needs. Authorizes to be appropriated, for purposes of this title, $1,000,000 each for the Rail Services Planning Office and for the Corps of Engineers. Title III: Interstate Railroad Corporation - Authorizes to be created an Interstate Railroad Corporation to rehabilitate, maintain, and modernize the rail lines of the System. Prescribes the processes for organization, bylaws, officers and general powers of the Corporation. Requires annual auditing of the accounts of the Corporation and the making of quarterly and annual reports. Title IV: Acquisition, Rehabilitation, and Maintenance of Rail Lines by Corporation and States - Provides, upon consideration of specified criteria, for the conveyance by any railroad to the corporation of its right, title, and interest in all its rail lines included within the System. Authorizes appropriations of sums for Federal payments of property tax equivalents. Sets forth the operational responsibilities of the corporation and the States and the procedures for: (1) the operations of rail freight carriers; and (2) the operations of rail passenger carriers. Authorizes to be appropriated for the next six fiscal years specified sums for financial assistance for rehabilitation. Establishes a State maintenance assistance fund. Title V: Maintenance of and Access to Rail Lines of Railroad Companies - Provides that rail lines included within the System which are owned or processed by a railroad company shall be maintained in accordance with the provisions of this Act. Requires railroad companies to file schedules of maintenance to be performed on a regular basis. Prohibits the deferral of any scheduled maintenance activity. Provides for access to rail lines. Title VI: Protection of Employees - States that rail lines shall not contract out for work required by this Act of a value over $450 per month which is performed by employees in any bargaining unit covered by a labor agreement. Provides for a guarantee of the prevailing wage and requires protective arrangements in specified transactions. Title VII: Oversight and Enforcement - Directs eight organizations, including the National Governors Conference and the Congress of Railway Unions, to appoint a representative to form an advisory committee to monitor activities carried on under this Act and to submit a one-year report. Requires a report to be filed annually by the Secretary. Authorizes the Secretary to perform specific investigative and inspection functions. Imposes penalties for violations of this Act. Authorizes appropriations of $10,000,000 per fiscal year for the Secretary's administration and enforcement of this Act. Title VIII: Miscellaneous Provisions - Provides an antitrust exemption for persons contracting for the joint use of railroad tracts and facilities.
United States · United States Congress · 19 August 1974
Expresses the sense of the House of Representatives that: (1) all military, economic, or other assistance, all sales of defense articles and services, all sales of agricultural commodities and services, and all licenses with respect to the transportation of arms, ammunitions, and implements of war (including technical data relating thereto) to the Government of Turkey should be suspended on the date of adoption of this resolution; and (2) the provisions of this resolution should cease to apply when the President reports to the Congress that the Government of Turkey has withdrawn all of its armed forces from Cyprus.
United States · United States Congress · 2 August 1974
Declares that all foreign troops currently involved in Cyprus be withdrawn immediately so that the United Nations may be permitted to restore peace to the island and the Cypriot people guaranteed the right to determine their own destiny.
United States · United States Congress · 29 July 1974
Provides, under title XVI of the Social Security Act, (Grants to States for the Aged, Blind, and Disabled), for an exclusion from resources of an amount, not to exceed $1000 deposited as prepayment of funeral and burial expenses.
United States · United States Congress · 25 July 1974
Provides for television and radio coverage of proceedings in the Chamber of the House of Representatives on any resolution to impeach the President of the United States. Authorizes the Speaker to appoint a committee of five members to provide such arrangements as may be necessary in connection with such a broadcast.
United States · United States Congress · 25 July 1974
Provides that each Member of the House of Representatives, the Resident Commissioner from Puerto Rico, and the Delegates from the District of Columbia, Guam, and the Virgin Islands may hire not more than two additional employees who shall be known as John W. McCormack Senior Interns in honor of the former Speaker of the House of Representatives. States that such interns may be hired for not more than two weeks during the period May 1 through May 31 of each year and shall serve within the District of Columbia. Stipulates that for this purpose each such Member, Resident Commissioner, or Delegate shall have available annually for payment of compensation to such interns a total allowance of $500, to be payable to such interns at a rate not to exceed $125 per week, out of the contingent fund of the House. Requires that no person shall be paid compensation as a John W. McCormack Senior Intern who does not have on file with the Clerk of the House of Representatives, at all times during the period of employment as such intern, an appropriate certificate that such intern is sixty years of age or older and a resident of the district which the employing Member, Commissioner, or Delegate represents.
United States · United States Congress · 22 July 1974
Emergency Petroleum Allocation Extension Act - Extends the mandatory allocation provisions of the Emergency Petroleum Allocation Act of 1973 until June 30, 1976 (presently expires on February 28, 1975).
United States · United States Congress · 10 July 1974
Expresses the sense of the House of Representatives that the President direct the Representative of the United States to the United Nations to call upon that body to request the Government of the United Kingdom: (1) to restore to the Irish minority in Northern Ireland the basic rights and civil liberties guaranteed by the Magna Carta; (2) in keeping with the Magna Carta, to: (a) restore to the minority in Northern Ireland the right of habeas corpus; (b) restore to the minority in Northern Ireland the right to be confronted only by accusers; (c) restore to Irish political prisoners the right of trial by jury; and (d) end the practice of confining Irish political prisoners in institutions far removed from their homes; (3) to inquire into the conditions in prisons, particularly prisons for women, in England and Northern Ireland; and (4) to inquire into the best means of securing a lasting peace in Northern Ireland.
United States · United States Congress · 9 July 1974
Authorizes the President to direct the Secretary of the Treasury to prohibit the importation into the United States of products from foreign countries conducting fishing operations which adversely affect international fishery conservation programs, or to state his reasons for not doing so to the Congress.