United States · United States Congress · 26 March 1975
Provides that a conservation publication published by a State agency which is responsible for management and conservation of fish or wildlife resources shall be considered a publication of a qualified nonprofit organization which qualifies for second-class mail rates. (Adds 39 U.S.C. 3626 (b))
United States · United States Congress · 26 March 1975
American Folklife Preservation Act - Creates an American Folklife Center in the Library of Congress. Provides that the center shall be subject to the supervision and direction of a board of trustees. Specifies the composition of the board, including: four members appointed by the President, eight members appointed by the Librarian of Congress, the Librarian of Congress and the director of the Center. Authorizes the Center to establish and implement a program of contracts, grants, revitalize and scholarships to preserve, protect, revitalize and disseminate American folklife traditions and arts. Provides that no payment shall be made pursuant to this Act to carry out any research or training over a period in excess of two years, with specified exceptions. Provides that no former employee of the Federal government shall be eligible to receive any grant or other assistance under this Act in the two year period following the termination of such employment. Requires the Center to submit to the Librarian of Congress, for inclusion in its annual report to the Congress, an annual report of its operations under this Act. Authorizes to be appropriated to the Center to carry out the provisions of this Act $167,750 for fiscal year 1976, $710,000 for fiscal year 1977, and $1,716,000 for fiscal year 1978.
United States · United States Congress · 26 March 1975
Concentrated Industries Anti-Inflation Act - Establishes a Price Restraint Board to be composed of five members who shall issue standards and guidelines for noninflationary price adjustments. States that the basic guideline for price adjustments shall be the maintenance of the dollars and cents profit margin per unit of output of any firm for any product or product category which prevailed for such firm during such fiscal years as the Board may designate. Provides that subsidiary standards and guidelines for price adjustments shall provide for modifying the basic guideline, as the Board may find necessary, to avoid undue hardship, inequity, or impedance of economic growth. Provides for the classification of business firms into three categories based on amount of sales controlled by such firm. States that the Board shall publish monthly a weighted index of the prices of products of concentrated industries. Provides that, when necessary to carry out the purposes of this Act, the Board shall issue orders and regulations in accordance with its standards and guidelines to require prenotification of price increases, to delay proposed price increases in whole or in part, to disapprove proposed price increases in whole or in part, and to rollback prices with respect to products of firms in concentrated industries. States that such regulations and orders shall not apply to firms controlling less than $250,000,000 worth of sales. Enumerates the duties of business firms with respect to notification of the Board of intent to adjust prices after the effective date of this Act.
United States · United States Congress · 26 March 1975
Requires federally related health care facilities to test infants born in the facility or brought to it for health care for specified diseases. Defines a "federally related health care facility" for the purposes of this Act.
United States · United States Congress · 26 March 1975
Authorizes the Secretary of Health, Education, and Welfare, under the Public Health Service Act, to make grants to public or nonprofit entities or to individuals, for the purpose of promoting research in fertility and sterility, in humans and the human reproductive process. Authorizes to be appropriated such sums as are necessary to make payments for fiscal year 1976, and for each of the next four fiscal years.
United States · United States Congress · 26 March 1975
Authorizes the Speaker of the House of Representatives to appoint a delegation of eight members of the House to attend the International Womens' Year Conference in Mexico City, June 19,1975, to July 2, 1975. Authorizes the appropriation of such funds as may be necessary to meet the expenses of such delegation.
United States · United States Congress · 25 March 1975
National School Lunch and Child Nutrition Act Amendments - Authorizes appropriations for the fiscal years subsequent to that of 1975 to enable the Secretary of Agriculture to formulate and carry out a program of assistance to the States to initiate, maintain, or expand nonprofit breakfast programs in schools. States that as a national nutrition and health policy, it is the purpose and intent of the Congress that the school breakfast program under the Child Nutrition Act of 1966 be made available in all schools where it is needed to provide adequate nutrition for children in attendance. Directs the Secretary of Agriculture, in cooperation with State educational agencies, to carry out a program of information to the schools in furtherance of this policy. Requires that within ninety days after the enactment of this legislation, the Secretary shall report to the committee of jurisdiction in the Congress his plans, and those of the cooperating State agencies, to bring about the needed expansion in the school breakfast program. Sets forth the schedule of income limitations for reduced price lunches. Provides for the disbursement of funds under this Act to nonprofit private schools. Provides for the inclusion of specified commodities, such as cereal and shortening, in the food donations to the school lunch program covered by this Act. Authorizes the appropriation of such sums as are necessary to enable the Secretary of Agriculture to formulate and carry out a program to assist States through grants-in-aid and other means to initiate, maintain, or expand nonprofit food service programs for needy children in institutions providing child care. Sets forth requirements for the apportionment of funds under this Act to the States. Authorizes the use of funds under the National School Lunch Act for nonfood assistance for the special food service program. Establishes a National Advisory Council on Maternal, Infant, and Fetal Nutrition. Provides for the membership of such Council. Makes it the function of the Council to make a continuing study of the operation of the special supplemental food program and any related Act under which diet supplementation is provided to women, infants, and children, with a view to determining how such programs may be improved. Directs the Council to submit to the President and the Congress annually a written report of the results of its study together with such recommendations for administrative and legislative changes as it deems appropriate.
United States · United States Congress · 24 March 1975
Provides that no funds authorized or appropriated by any Act for fiscal year 1976 or any fiscal year thereafter for the Department of Defense may be used by any U. S. department, agency, or instrumentality to procure any delivery system which is designed to disseminate any binary-type chemical warfare agent, or to establish any facility for the production of any such system or part thereof.
United States · United States Congress · 24 March 1975
Prohibits, except as provided in this Act, the inspection of tax returns and the disclosure of information contained in such returns. Authorizes the inspection of returns by or disclosure to (1) the taxpayer or his representative; (2) employees of the Internal Revenue Service and Department of Justice solely for purposes of enforcement of the tax laws; (3) State agencies charged with administration of the tax laws only for that purpose; (4) the President of the United States in the performance of his official duties; and (5) the Joint Committee on Internal Revenue Taxation for statistical purposes only. Increases the criminal penalties for unauthorized disclosure or receipt of information under this Act.
United States · United States Congress · 24 March 1975
Provides for the coverage of a clinical psychologists' services under the supplementary medical insurance benefits program of title XVIII (Medicare) of the Social Security Act.
United States · United States Congress · 24 March 1975
Authorizes payment under the supplementary medical insurance program of title XVIII (Medicare) of the Social Security Act for optometric and medical vision care.
United States · United States Congress · 22 March 1975
Corporate Facility and Job Relocation Act - Revises the Internal Revenue Code to make a taxpayer ineligible for the investment tax credit, for the issuance of tax exempt industrial development bonds, and for other provisions of the Code relating to the nonrecognition of gain on the disposition of corporate assets, or the use of the installment method for sales, where a change in the use of existing plant facilities will reduce the employment offered by the taxpayer in high unemployment areas.
United States · United States Congress · 21 March 1975
National Employment Priorities Act - Declares that it is the purpose of this Act: (1) to require prenotification to employees and communities of dislocation of business concerns; (2) to prevent Federal support for unjustified dislocation; and (3) to provide assistance to employees, and affected communities threatened with dislocation. Defines the terms used in this Act. Establishes in the Department of Labor a National Employment Relocation Administration, to be headed by an Administrator and Deputy Administrator appointed by the President, by and with the advise and consent of the Senate. Provides that, in order to carry out the purposes of this Act, the Secretary is authorized to perform enumerated functions and duties, including: (1) conduct investigations on any proposed closing or transfer of operations of a business concern; (2) provide adjustment assistance to employees because of a closing or transfer of operations of an establishment of a business concern; and (3) conduct research into the problems of business closings, transfers of operations, and unemployment. Establishes a National Employment Relocation Advisory Council. Specifies the composition and compensation rates of members of such Council to perform enumerated functions, including to advise the Secretary and Administrator with respect to the activities of the National Employment Relocation Administration and to evaluate the effectiveness of programs carried out under this Act. Requires written notice be given to the Secretary whenever: (1) a business concern intends to close or transfer all or part of the operations of an establishment of that business concern; and (2) at least 15 percent of the employees who are members of any labor organization or 15 percent of all employees in that establishment will suffer an eligible employment loss as a result of any such closing or transfer. Specifies the items to be included in such notice. Authorizes the Secretary to investigate a proposed closing or transfer of operations under specified circumstances. Directs the Secretary to establish a program of adjustment assistance for employees suffering an eligible employment loss. Provides that such adjustment assistance shall include: (1) income maintenance payment; (2) maintenance of pension and health benefits; (3) job placement and retraining benefits; (4) relocation allowances; (5) early retirement benefits; (6) emergency mortgage and rent payments; and (7) food stamps and surplus commodities. Directs the Secretary to make every effort to place employees for substantially equivalent full employment in accordance with their capacity and prospective employeent opportunities. Provides that a unit of local government is eligible for assistance under this Act upon determination by the Secretary that the closing or transfer of operations of business establishments has contributed substantially to an unemployment rate within such jurisdiction exceeding 8 percent on a seasonally adjusted basis. Enumerates the types of assistance available under this Act. Authorizes the Secretary to develop a retraining program for employees who will be required to acquire new or additional skills as a result of the economic adjustemnt assistance proposal. Provides that whenever the Secretary determines, after an investigation conducted under this Act that: (1) the closing or transfer of operations of an establishment or a business concern was not justified; or (2) the transfer or closing could have been avoided if the business concern had accepted assistance under this Act; or (3) the eligible employment loss could have been avoided except for the failure to file a notice of intent to close or transfer, or because of some other unreasonable delay, bad faith or misrepresentation on the part of the business concern; or (4) the transfer of operations is to a new location outside the United States while other alternatives to such transfer of operations exist, then such business concern shall be ineligible for specified benefits under the Internal Revenue Code, for a period not to exceed 10 years. Authorizes to be appropriated to the Secretary such sums as may be necessary to carry out the provisions of this Act.
United States · United States Congress · 20 March 1975
Requires the Secretary of Defense to take such action as is necessary to insure that any member of the Armed Forces who is discharged shall receive a discharge certificate which shall indicate that such member was so discharged and which shall not bear any indication of the conditions under which such separation occured. States that the reason why such member was so separated (other than by reason of discharged dismissal pursuant to a sentence of a general or special court-martial) and all other records or documents pertaining to such reason or reasons shall be treated as confidential and shall not be made known to or otherwise released to any private person or any public agency (whether Federal, State, or local) without the prior written consent of the member concerned. Sets forth the conditions under which an enlisted member of the Armed Forces may be discharged under other than honorable conditions. Establishes procedures for military review panels in considering the dishonorable discharge of enlisted personnel. Requires military review panels to conduct hearings which afford the enlisted member concerned an opportunity to: (1) appear before the panel and present evidence in his own behalf; (2) be represented by counsel; (3) confront the witnesses against him; and (4) examine documentary and real evidence against him. States that the recommendation of a review panel appointed under the provisions of this Act for separation under other than honorable conditions may be appealed to an appeal board established by the Judge Advocate General concerned, or the General Counsel of the Department of Transportation, as appropriate. Authorizes the Secretaries concerned to prescribe regulations to carry out the provisions of this Act. Requires the Secretaries concerned, after consultation with the Administrator of Veterans' Affairs, to establish a number (but not less than ten) of regional boards of review throughout the United States. States that the function of the regional boards shall be to review the discharge or dismissal (other than a discharge or dismissal by a general or special court-martial) of any former member of an Armed Forces under the jurisdiction of the military department concerned. Provides that if a request for the review of a discharge or dismissal of any person who was discharged or dismissed from the Armed Forces within the fifteen-year period immediately preceding the effective date of this Act was filed before such effective date and such review resulted in no change to the discharge or dismissal, or no new discharge was issued, another request for review of that discharge or dismissal pursuant to this Act may be filed and such review shall be acted upon without prejudice, if such request for review is filed with the appropriate regional board of review within the one-year period immediately following such effective date.
United States · United States Congress · 20 March 1975
National Vitiligo Control Act - Declares the findings of Congress that vitiligo is a disfiguring, inheritable disease which cripples the personality of individuals suffering from it and which afflicts about three percent of the U.S. population. Provides, under the Public Health Service Act, that the Secretary of Health, Education, and Welfare shall carry out a program to develop information and educational materials relating to vitiligo and to distribute such information and materials to persons providing health care and to the general public. States that the Secretary may carry out such program through grants to or contracts with public and nonprofit public entities, and authorizes to be appropriated for such purpose $2,000,000 for fiscal year 1975, $3,000,000 for fiscal year 1976, and $4,000,000 for fiscal year 1977. Authorizes the Secretary to make grants to public and nonprofit private entities, and enter into contracts with such entities and with individuals for projects for: (1) research and research training in the diagnosis, treatment, and control of vitiligo; and (2) the development or programs to educate the public concerning the nature and inheritance of the disease. Authorizes to be appropriated for such purposes $5,000,000 for fiscal year 1975, $10,000,000 for fiscal year 1976, and $15,000,000 for fiscal year 1977. States that participation by any person in any program under this Act shall be wholly voluntary. Sets forth requirements for applicants of grants under this Act, including the requirement that all test results, medical records, and other information regarding treatment of any person treated in connection with a project assisted under this Act shall be kept confidential, unless such person consents to the release of such information. Requires the Secretary to prepare and submit to the President for transmittal to Congress, on or before April 1 of 1976, 1977, and 1978 a comprehensive report on the administration of this Act.
United States · United States Congress · 20 March 1975
Requires the Commissioner of Education to carry out a program of financial assistance to local educational agencies during fiscal years 1976 through 1978 for the construction of public elementary and secondary schools for the purpose of alleviating educational service deficiencies in low-income family areas. Authorizes to be appropriated not more than $2,500,000 to carry out this Act.
United States · United States Congress · 20 March 1975
Oil Import Purchase Authority Act - Provides that the Administrator of the Federal Energy Administration after October 1, 1975, to be responsible for the importation of petroleum into the United States. Prohibits the importation of petroleum into the United States after such date unless pursuant to a sale. Requires the Administrator to promulgate regulations for the allocation by sale of all petroleum so imported. Requires the Administrator to make adjustments in the prices paid by purchasers so that the average price paid is equal for all purchasers of a similar quality of petroleum. Stipulates that funds for the purchase of petroleum be appropriated from the general revenues, and that moneys realized on the sale of such petroleum be returned to the general revenues. Requires the Administrator to establish disciplinary rules for bidders who fail to perform in accordance with the terms of their bids. Prohibits any officer or employee of the Energy Administration from disclosing any information relating to the bids. Specifies a fine not to exceed $100,000 for 10 years imprisonment, or both, for such disclosure. Requires the Administrator to limit knowledge of the identity of bidders to six persons within the Administration.
United States · United States Congress · 20 March 1975
Directs the House Commission on Information and Facilities to provide for radio and television coverage of the proceedings in the House Chamber. Calls upon the Commission to provide for monitors to receive the television coverage to be located in such offices of the Capitol and the House and Senate office buildings as the Commission, after consultation with the Speaker of the House, considers desirable. States that the Commission shall initially provide for transmission of the audio portion of the coverage to offices of Members and officers of the House and Senate. Directs the Commission to provide a daily written summary of the proceedings of the House and other information pertaining to legislative activity. Requires that the Commission make available to the public and commercial broadcasting stations radio and television coverage of the proceedings in the House Chamber, videotapes of such coverage, and recordings of the audio portion of such coverage subject to requirements specifies under this Act. Specifies that such requirements do not include limitations or restrictions on the selection of materials for broadcast use. Authorizes the Commission to employ such persons and enter into such contracts as shall be necessary to carry out the provisions of this resolution. Provides that expenses of the Commission shall be paid from the contingent fund of the House. Directs the Commission, as soon as possible after the conclusion of the first session of the Ninety-fourth Congress, to report to the House on activities carried out under this resolution.
United States · United States Congress · 19 March 1975
Clean Air Act Amendments - Directs the Administrator of the Environmental Protection Agency to promulgate revised national primary and secondary standards for: (1) suspended particulate matter; (2) secondary air pollutants and their precursor pollutants; and (3) acid sulphate aerosols. Provides that if the Administrator finds promulgation of such standards impracticable with respect to any of the above pollutants, he may set emission charges on the pollutants. Requires that sources associated with more than minimal emissions of sulphur oxides, particulates, nitrogen oxides, carbon monoxide, or hydrocarbons shall be monitored and that a person responsible for such monitoring shall be designated by the source. Enumerates procedural requirements for the construction of modification of sources to insure that emissions from such sources meet ambient air quality standards. Provides penalties for failure to pay applicable emission charges or penalties. Provides that the useful lives for light duty vehicle and engines shall be a 10-year use period or 100,000 miles, whichever occurs first. Includes violations of this Act among the causes of action on which a citizen may bring suit under the Clean Air Act. Prohibits an employer from discriminating against an employee because such employee has assisted or participated, or is about to do so, in an action to effectuate the purposes of the Clean Air Act. Authorizes the Administrator to evaluate and investigate the possibility of loss of employment resulting from any requirement under such Act. Authorizes $100,000,000 to be appropriated to carry out such investigations.
United States · United States Congress · 19 March 1975
Energy Industry Deconcentration Act - Prohibits any corporation or association from: (1) controlling deposits of more than one type of energy-producing mineral, after December 31, 1979 and (2) engaging engaging in more than one aspect of the petroleum and natural gas industry after December 31, 1979. Requires corporations or associations which would be in violation of this Act except for the effective date to submit plans for compliance to the Federal Trade Commission before January 1, 1978. Prohibits any individual from serving as a director of more than one company engaged in every resource production, refining, transportation, or marketing.
United States · United States Congress · 19 March 1975
States the declaration of the Congress that thousands of children were fathered in Vietnam by United States citizens during the course of the Vietnam conflict. States that the United States has a special responsibility to assist in facilitating the care and adoption of those children in South Vietnam whose parent is a United States citizen no longer providing parental care to the child. Provides that children qualifying under this Act shall be citizens of the United States. Requires the Department of State to make arrangements necessary to inform properly accredited adoption agencies in the United States of children potentially eligible for the benefits of this Act. Provides for placing such children with suitable parents in the United States.
United States · United States Congress · 19 March 1975
Authorizes the Secretary of the Interior to establish national petroleum reserves on any reserved or unreserved public lands of the United States except lands in the National Park System, the National Wildlife Refuge System, the Wild and Scenic Rivers System, the National Wilderness Preservation System, areas now under review for inclusion in the Wilderness System in accordance with provisions of the Wilderness Act of 1964, and lands in Alaska other than those in Naval Petroleum Reserve Numbered 4. States that no national petroleum reserve that includes all or part of an existing naval petroleum reserve shall be established without prior consultation with the Secretary of Defense. Authorizes the development of the oil and gas in the national petroleum reserves in the contiguous 48 States established pursuant to this Act. Requires competitive bidding procedures with prior public notice for any contract, lease, or operating agreement for development and production of oil and gas from a national petroleum reserve. States that the terms and conditions for such development, which shall be prescribed by the Secretary of the Interior, shall be subject to disapproval by Congress. Provides that any oil or gas produced from such petroleum reserves shall, with exceptions, be subject to all the limitations and licensing requirements of the Export Administration Act. Authorizes and directs the Secretary of the Interior to explore for oil and gas on Naval Petroleum Reserve Numbered 4 and to report annually to Congress on his plan for exploration of such reserve.
United States · United States Congress · 19 March 1975
Food and Drug Recall and Remedy Act - Requires, under the Federal Food, Drug, and Cosmetic Act, that every processor of any article which is a food, drug, device, or cosmetic develop and maintain recall systems adequate to enable effective removal from the market of any article which has left the control of such processor, and which article the processor knows, or has reason to know, is adulterated or misbranded or otherwise fails to comply with the requirements of that Act. Empowers the Secretary of Health, Education, and Welfare to promulgate regulations for the maintenance of records and reports necessary to enable the identification and removal from the market of adulterated or misbranded articles. Requires processors to notify the Secretary indicating the actions planned, if any, to assure effective removal of adulterated or misbranded articles from the market. Requires processors to immediately notify the Secretary of any recall, whether or not such notification is otherwise required under this Act. Provides that if the Secretary determines that any article is adulterated or misbranded he may: (1) notify the appropriate processor of such determination and the basis for it; and (2) issue orders to assure that adequate notification of such determination is provided to all persons (including manufacturers, distributors, retailers, health professionals, and consumers) who should properly receive such notification.. Provides that if the Secretary determines that any article which is a food, drug, device, or cosmetic is adulterated or misbranded, he may issue a removal order. States that such a removal order may include requirements that production or distribution of the article be ceased, processing procedures be corrected, articles be recalled to the wholesale, retail, or consumer level, and other measures be taken to protect consumers. Provides that a removal order may also include requirements that: (1) the processor reimburse the Secretary for any expenses incurred due to the processor's failure to diligently assure effective removal from the market of articles which are adulterated or misbranded; (2) articles be destroyed or, if possible, brought into compliance with the requirements of the Federal Food, Drug, and Cosmetic Act, under the supervision of an authorized representative of the Secretary, with expenses borne by the claimant or person seeking release of the article; or (3) any processor to whom it applies refund the purchase price of an article subject to a removal order to purchasers. Stipulates that such a removal order may be issued only after the Secretary has afforded the processor or processors to whom such order is directed an opportunity for an informal hearing. Defines "informal hearing". Provides that whenever any article which is a food, drug, device, or cosmetic is found by a representative of the Secretary in interstate commerce, such article may be detained for a reasonable period, (not to exceed 20 days), if there is a reasonable basis to show that such article is adulterated or misbranded. Provides that any person who would be entitled to claim such article if it were seized may appeal a detention to a superior official. Requires that such official provide an opportunity for such person to present his views on the matter and confirm or revoke such detention within five days. Provides that in the case of actual controversy as to the validity of any final order of the Secretary under this Act, any person who is adversely affected may obtain review in the appropriate United States court of appeals. Stipulates that no such appeal shall operate as a stay of the Secretary's order. Increases the criminal penalty for violations of the Federal Food, Drug, and Cosmetic Act from a fine of $1,000 to a fine of $5,000. Repeals the present prohibition against multiple seizure of misbranded articles in violation of the Federal Food, Drug, and Cosmetic Act. Requires that any regulations that the Secretary of Health, Education, and Welfare is required to promulgate under this Act be issued within six months of the effective date of this Act.
United States · United States Congress · 18 March 1975
Allows an individual under the Privacy Act of 1974 to correct, expunge, update, or supplement such portion of a Federal records system as the individual believes is not legally maintained. Repeals the exemption of the Central Intelligence Agency from specified requirements of the Privacy Act of 1974.
United States · United States Congress · 17 March 1975
Requires contractors, and their subcontractors, of departments and agencies of the United States engaged in the production of motion picture films to pay prevailing wages to employees specified under this Act.
United States · United States Congress · 17 March 1975
Provides, under the National Labor Relations Act, that the provisions of such Act making it an unfair labor practice for a labor organization to force or require, by striking, specified employers to recognize a non-certified labor organization, shall not be construed to forbid any strike at a construction site which is directed at any of several employers who are in the construction industry and are jointly engaged as joint venturers or in the relationship of contractors and subcontractors, provided there is a lawful labor dispute and the issues in such dispute do not involve a labor organization which is representing the employees of an employer at the site who is not engaged primarily in the construction industry. Requires prior written notice of intent to strike or refusal to perform services in the case of any military site if a major purpose of such facility is, or will be, the development, production, and testing of various weapons.
United States · United States Congress · 17 March 1975
Public Energy Act - Title I: Declaration of Policy - Declares it unlawful after the date of enactment of this Act for any person engaged in commerce in the business of refining energy resource products to acquire any energy resource product extraction asset, energy pipeline asset, or energy marketing asset. States that the Attorney General of the United States and the Federal Trade Commission shall simulataneously and independently examine the relationship of persons now engaged in one or more branches of the energy industry. Requires the Attorney General and the Federal Trade Commission to institute suits in the district courts of the United States requesting the issuance of such relief as is appropriate under this Act. Provides that any person who knowingly violates any provision of this title shall, upon conviction, be punished, in the case of an individual, by a fine of not to exceed $500,000 or by imprisonment for a period not to exceed ten years, or both, or in the case of a corporation, by a fine of not to exceed $5,000,000 or by suspension of the right to do business in interstate commerce for a period not to exceed ten years, or both. Title II: Federal Energy Commission - Establishes an independent regulatory commission to be known as the Federal Energy Commission, consisting of five Commissioners who shall be appointed by the President, by and with the advice and consent of the Senate. Provides that for the purpose of assuring a sufficient supply of energy resource products throughout the United States with the greatest possible economy and with regard to the proper utilization and conservation of natural resources, the Commission shall divide the country into regional districts which shall be served by energy refinery assets designated by the Commission for such purpose. Provides that, beginning with the expiration of the three-year period which begins on the date of enactment of this Act, the Commission shall, by rule, prescribe all rates and charges (or the manner for determining all rates and charges) made, demanded, or received by any energy refinery asset for or in connection with the sale of any energy resource products. Requires the Commission to specify (or prescribe a manner for specifying) the price of energy resource products at all levels of sale if the Commission finds that such action is necessary to avoid excessive prices to the ultimate consumer of such products.
United States · United States Congress · 17 March 1975
Provides hospital and medical care to members of the armed forces of Poland or Czechoslovakia who participated in armed conflict with an enemy of the United States during World War I or World War II, and who have been citizens of the United States for not less than 10 years. Provides that such hospital and medical care shall be available to the same extent as if such service had been performed in the Armed Forces of the United States.
United States · United States Congress · 17 March 1975
Grants postal employees the right to have present at any proceedings upon grievance or adverse actions specified bargaining representatives of their own choosing. (Amends 39 U.S.C. 1206 (b))
United States · United States Congress · 17 March 1975
Provides, under the Impoundment Control Act of 1974, that no rescission of budget authority proposed by the President shall take effect unless and until the Congress has passed a bill incorporating such rescission.
United States · United States Congress · 17 March 1975
Provides that no supplemental military appropriations be made in this fiscal year to South Vietnam or Cambodia. Directs that a schedule be set for ending financial assistance to those nations. Expresses the sense of Congress that the United States adhere to all terms of the Agreement On Ending the War and Restoring Peace in Vietnam signed January 27, 1973, and make all efforts to resolve the current conflict, achieve an accounting of United States personnel, and create a lasting agreement.
United States · United States Congress · 14 March 1975
Construction Industry Coordination and Development Act - States the findings of Congress that: (1) the construction industry is a major sector of and contributor to the national economy, accounting for more than 11 percent of the gross national product; (2) the construction industry, through its position as a major user of the products of numerous other industries, exerts a multiplied impact on the health of the Nation's industry and on the general economy; and (3) there exists a need for a single Federal office in which to concentrate expertise and information concerning the construction industry and through which to coordinate the many construction contracting agencies of the Federal Government. Establishes the Federal Office of Construction as an executive agency. Provides for a Director and two Deputy Directors each of whom shall be appointed by the President by and with the advice and consent of the Senate. Declares that it shall be the purpose of the Federal Office of Construction to serve the consuming public by assuring more effective and efficient functioning of the various components of the construction industry. States that in carrying out such purpose, the Office shall analyze and develop strategies with respect to specific construction problems and issues, collect and review information concerning such problems and issues from all available sources, and promote the rapid dissemination of such information. Enumerates the powers of the Director and stipulates that he shall not issue regulations or standards, nor establish administrative requirements, nor assume direct responsibility with regard to the actual awarding of construction contracts. Outlines the organizational structure of the Office. Directs the Office to: (1) monitor, analyze, and where appropriate make recommendations as to the impact of Federal, State, and local legislative and administrative proposals effecting the construction industry; (2) collect and maintain information and data relative to research and development efforts in the construction field; (3) collect and maintain current statistical information on specified construction topics; (4) develop, maintain, and provide accurate information for the benefit of the consuming public as to the magnitude of the construction industry and its importance to the Nations's economy; and (5) coordinate and strengthen the effort to establish and preserve the involvement of minority businesses in the construction industry. Authorizes to be appropriated for the fiscal year 1976, and for each succeeding fiscal year, such sums as may be necessary to carry out this Act.
United States · United States Congress · 13 March 1975
Establishes a national adoption information exchange system in the Department of Health, Education and Welfare to aid in the placement of children for adoption. Authorizes $1,000,000 to be appropriated for fiscal year 1975 and such sums as may be necessary for succeeding fiscal years, to carry out the purposes of this Act.
United States · United States Congress · 13 March 1975
Authorizes the Administrator of Veterans' Affairs to purchase from one or more life insurance companies a policy or policies of mortgage protection life insurance on a group basis for veterans unable to obtain commercial life insurance because of a service- connected disablility. Sets forth the maximum amount of insurance under a policy provided under this Act. Authorizes the Administrator to deduct insurance premiums from any compensation or other cash benefits payable to veteran by the Veterans' Administration, and to pay such premiums to the insurers. States that any amount of insurance in force under this Act on the date of death of an insured veteran shall be paid only to the holder of the mortgage loan on the veteran's home as a credit toward loan indebtedness. Requires each policy purchased under this Act to provide for the following: (1) reinsurance with other insurers which meet the Administrator's criteria; (2) that the Administrator may discontinue a whole policy, or exclude from coverage loans made after a date fixed by him; (3) issuance to each insured veteran of a certificate setting forth the benefits to which he is entitled; (4) any other provisions necessary to carry out this Act; and (5) an annual accounting to the Administrator of the amount of premiums paid, the total of all mortality and other claim charges incurred, and the amount of the insurer's expenses and risk charges. States that insurance under this Act shall terminate upon whichover of the following events first occurs: (1) satisfaction of the veteran's indebtedness under the loan upon which the insurance is based; (2) the veteran's 70th birthday; (3) termination of the veteran's ownership of the property securing the loan; (4) discontinuance of payment of premiums by the veteran; or (5) discontinuance of the entire contract or agreement. (Adds 38 U.S.C. 791-95)
United States · United States Congress · 12 March 1975
Provides, under the Public Health Service Act, that medical facilities may be reimbursed by the Federal Government for emergency medical treatment given aliens unlawfully in the United States if such aliens are unable to pay the cost of such treatment or can pay only a part of the cost and the aliens or medical facilities which provided such treatment are not eligible under any public assistance program for payment of or reimbursement of such cost. Requires that an application for reimbursement be submitted to the Secretary of Health, Education, and Welfare. Sets forth criteria for determining whether such an application shall be approved.
United States · United States Congress · 12 March 1975
Directs the Secretary of Health, Education, and Welfare to make grants under the Public Health Service Act for research projects respecting the use of amniocentesis, other techniques for the detection of birth defects, and programs to inform women of the various uses of amniocentesis. Permits the Secretary to make grants to assist in the cost of establishing and maintaining genetic counseling programs. Requires the Secretary to establish a program under which women may have all or part of the cost of having amniocentesis performed on them paid by the United States. Stipulates that no grants may be made unless an application has been submitted to and approved by the Secretary. Authorizes appropriations for fiscal year 1976 and each succeeding fiscal year of sums necessary to carry out the purposes of this Act. Requires the Secretary to prepare and submit to the Congress an annual report on the anniocentesis program.
United States · United States Congress · 12 March 1975
Revises the Internal Revenue Code to extend unemployment insurance coverage to employers who employ four or more agricultural workers on each of some 20 days, each day being in a different week.
United States · United States Congress · 6 March 1975
Equality Act - Prohibits discrimination under the Civil Rights Act on the basis of sex or marital status in: (1) public facilities; (2) public accomodations; (3) public education programs and schools; (4) federally assisted programs; (5) employment; and (6) housing sales, rentals, financing, and brokerage services. Authorizes the Secretary of Health, Education, and Welfare to pay up to 60 percent of the cost of commissions, boards, and advisory panels established by the States to study: (1) the denial of equal protection under the law to women; (2) private discrimination practices against women; and (3) affirmative steps necessary to insure equality of opportunity to women. Authorizes appropriations of $2,000,000 to provide for such a program. Directs the Secretary to submit to Congress within two years his recommendations for legislation to equalize the status of women with that of men under specific provisions of the Social Security Act and the Internal Revenue Code. Requires the Commissioner of Education to survey educational institutions to determine the extent to which equality of educational opportunity is being denied to U.S. citizens and on the basis of sex, and to submit to Congress within 18 months his recommendations for remedial legislation. Authorizes appropriations of sums necessary to carry out the purposes of this Act.
United States · United States Congress · 6 March 1975
Food Allowance for Older Americans Act - Establishes, under the Social Security Act, a food allowance program under which qualified elderly persons shall be provided with an opportunity to obtain an adequate level of nutrition through the issuance to them, without charge or fee or condition of any kind, a food allowance of $50 for each month after December 1973 in the form of coupons that can be used only to purchase food from retail stores. States that an individual is eligible for a food allowance under this Act only if such individual is (1) sixty-five years of age or older, (2) the head of his or her own household, and (3) has an annual income which does not exceed $5,000. Provides for the issuance of coupons reduced in value to individuals whose annual income exceeds $5,000 by not more than $480 and who otherwise meet the conditions of eligibility. Authorizes appropriations of such sums as may be necessary to carry out the purposes of this Act.
United States · United States Congress · 6 March 1975
Provides, under the Employment Act, that it is the policy of the Federal Government to foster conditions under which there will be stability of the general price level. Requires the President to include in his economic report to Congress current and foreseeable trends of the stability of the general price level. Requires the Council of Economic Advisers to formulate and recommend national economic policy to promote the stability of the general price level.
United States · United States Congress · 6 March 1975
States that the Airlines Mutual Aid Agreement approved by the Civil Aeronautics Board is adverse to the public interest and is hereby terminated. States that the effective date of this Act is February 1, 1975.
United States · United States Congress · 6 March 1975
Provides that the Administrator of the Small Business Administration may render onsite consultation and advice to small business employers who request such assistance in writing to assist such employers in providing safe and healthful working conditions for their employees. Provides that the Administration may issue recommendations and/or written notice with respect to hazards and/or serious violations under the Occupational Safety and Health Act of 1970, but no citation or civil penalty shall follow directly from such onsite consultation and advice.
United States · United States Congress · 6 March 1975
Permits the payment of benefits to a married couple based on their combined average monthly wage as computed under title II of the Social Security Act (relating to Old-Age, Survivors and Disability Insurance) multiplied by a factor of 75 percent. Eliminates the special dependency requirement for entitlement to husband's or widower's benefits under title II of the Social Security Act. Provides for the payment of benefits to widowed fathers with minor children, and makes the retirement test inapplicable to individuals with minor children who are entitled to mother's or father's benefits.
United States · United States Congress · 6 March 1975
Allows a business tax deduction under the Internal Revenue Code for expenses incurred for the care of one or more dependents if such care is for the purpose of enabling the taxpayer to carry on a trade or business, including the performance of services by the taxpayer as an employee.
United States · United States Congress · 6 March 1975
Comprehensive Child Development Act - States the finding of Congress that: (1) millions of children are suffering from lack of child development services; (2) comprehensive child development programs should be available to all children; (3) priority be given to preschool children with the greatest economic and social needs; (4) no mother may be forced to work in order for children to receive services; and (5) such programs should be undertaken as a partnership of parents, community, and local government. States it to be the purpose of this Act to establish and expand comprehensive child development programs, building on the Headstart experience, with emphasis on economically disadvantaged individuals and including children of working mothers and single parents, involving parents and community groups in the decision-making process, and establishing the legislative framework for eventual universally available child development programs. Title I: Comprehensive Child Development Programs; Direction to Establish Program - Authorizes the Secretary of Health, Education, and Welfare to direct programs under this title. Lists activities for which funds can be provided, including: planning and development of programs; establishing, maintaining, and operating comprehensive programs with a broad range of activities; design, acquisition, construction, alteration, renovation or remodeling of facilities including mobile facilities; training programs for professionals, paraprofessionals, parents, older family members and prospective parents; public information activities; child advocate staff; and administrative expenses. Authorizes any State, city, county, combination of units of local government, or federally recognized Indian reservation to serve as prime sponsors. Permits the Secretary to designate such prime sponsor upon receipt of an application which: (1) establishes a Child Development Council (CDC) to plan, conduct, coordinate, and monitor programs; (2) establishes Local Policy Councils (LPC's) elected by parents of eligible children to serve appropriate subdivisions within the prime sponsorship area; and (3) delegates administrative responsibility to an appropriate local agency. Authorizes a public or private non-profit agency or organization to become a prime sponsor if the appropriate unit of local government has not submitted an application or is out of compliance, or if the Secretary determines such prime sponsor is necessary to meet the needs of economically disadvantaged children. Provides an opportunity for a State to comment on all applications for designation, notice and hearing before the Secretary makes any adverse decision on any designation. Requires submission by a prime sponsor and the Secretary's approval of a Comprehensive Child Development Plan before a governmental prime sponsor may receive financial assistance under this title. Requires that each such plan must: (1) identify needs and goals and describe purposes for which funds will be used; (2) meet the needs of children in the area including infant care and before and after school programs including 24-hour child care services; (3) give priority to economically disadvantaged children by reserving funds equal to the highest level of funds expended in the prime sponsorship area under Headstart in fiscal years 1973-1974 and then reserving the following percentages; 65 percent for fiscal year 1975, 60 percent for fiscal year 1976, and 55 percent for fiscal year 1977; (4) give priority thereafter to children of single parents and working mothers; (5-6) provide free services for economically disadvantaged children and fees on a sliding scale for others; (7) require cooperative arrangements of State and local agencies serving the handicapped; (8) provide jobs and training in so far as possible for residents of the community; (9) provide in so far as possible for socioeconomic mixture in centers; (10-11) provide for special needs of minority, bilingual migrant and Indian children in the area; (12) assure benefits for children in nonpublic preschool and school programs; (13) coordinate programs so family members relate to each other during the day; (14) provide for parental participating in plans and programs; (15) provide for paraprofessional volunteers, including parents, senior citizens, students, other children, and those preparing for child development careers; (16) provide for dissemination of program information in language of parents; (17) eliminate barriers pertaining to State teacher certification standards; (18-20) assure coordination with schools and other child development programs in the community; and (21) provide that emphasis will be given to continued funding of on-going projects. Requires such a plan to assure payment of the non-Federal share, to provide for fiscal control and fund accounting procedures, to provide for continuing evaluation and analysis of needs and reports to the Secretary to emphasize on-going programs, and to provide adequate staff and administrative expenses of LPCs. Provides the opportunity for comment by a Governor, Mayor or community action agency, Headstart agency or educational agency; and provides for notice and hearing before an adverse decision is made on a plan by the Secretary. Authorizes funding by a prime sponsor of a qualified public or private agency which submits an application to run a child development program, which provides comprehensive services for children served, assures adequate personnel, and meets the appropriate provisions of the Comprehensive Child Development Plan. Authorizes funding by the Secretary of a non-governmental prime sponsor which submits a project application. Allows construction only of facilities essential to provide child development services, where use of existing facilities is shown to be not practicable. Provides for 20-year use of facilities for child development programs or for return of a proportionate value of the facility to the Federal Government. Authorizes the Secretary to establish interests rates for construction loans, with a 3 percent minimum rate. Provides grants and loans for construction limited to 50 percent of the total cost except for private nonprofit groups, and limits construction to 15 percent of total allotment to a prime sponsor and limits grants for construction to 7 1/2 percent of the total. Provides for the Federal Government to share 80 percent (with allowance for Secretary to pay up to 100 percent if necessary to provide services) of the costs to prime sponsors of programs for economically disadvantaged children; 50 percent Federal share of cost to prime sponsors of programs for children not economically disadvantaged; and 100 percent Federal share of migrant and Indian programs. Provides that the non-Federal share may be in cash or kind including fees paid by parents. Reserves for the Secretary funds for migrant and Indian programs at a ratio equal to the ratio of such children to the total number of economically disadvantaged children in the nation; 5 percent for the Secretary's discretionary use, with the remainder apportioned among the States as follows: (1) 50 percent according to the ratio of economically disadvantaged children in the States; (2) 25 percent according to the ratio of children through age 5; and (3) 25 percent according to the ratio of children of working mothers and single parents. Allots State's apportionments among prime sponsors according to the same formula. Provides for reallotment of unused funds among prime sponsors and among States. Prohibits any State or local government from reducing its expenditures for child development or day care. Establishes an Office of Child Development (OCD) to be the principal agency to administer this Act. Provides for the promulgation of Federal Standards of Child Development Services, applicable to all programs receiving assistance under this Act. Provides for the promulgation of a Minimum Uniform Code for Facilities, which shall replace State and local standards for all facilities which receive assistance under this Act or in which programs which receive assistance under this Act are operated. Provides for maximum utilization of existing Federal, State, and local public facilities, including school buildings, for child development programs. Repeals, consolidates, and coordinates existing child development programs, effective October 1, 1977. Authorizes to be appropriated $2,000,000,000 for the fiscal year ending June 30, 1976, $3,000,000,000 for the fiscal year ending June 30, 1977, and $4,000,000,000 for the fiscal year ending June 30, 1978 to carry out the provisions of this title. Title II: Facilities for Child Development Programs - Authorizes a program of mortgage insurance for child development facilities, administered by the Secretary of HEW, to provide a source of funds in addition to the direct grants and loans authorized in Title I for the construction of such facilities. Title III: Training of Child Development Personnel - Authorizes $20,000,000 for programs to train professional child development personnel and for programs to train paraprofessionals child development personnel under the Higher Education Act. Authorizes National Defense Education Act loans for the training of full-time teachers in child development programs. Authorizes training grants to individuals and child development programs. Authorizes a $5,000,000 annual appropriation for such grants. Title IV: Federal Government Child Development Programs - Authorizes direct grants to establish and operate programs for children of Federal employees. Authorizes $5,000,000 in fiscal year 1974 and for each fiscal year thereafter to operate such program. Title V: Evaluation and Technical Assistance - Authorizes the Office of Child Development to evaluate Federal involvement in child development and to provide technical assistance to prime sponsors and project applicants. Authorizes such funds as necessary to carry out such activities. Title VI: National Center for Child Development and Education - Establishes a National Center for Child Development and Education within the Office of Child Development to conduct, coordinate, and disseminate research on child development. Authorizes such appropriations as may be necessary to operate the Center. Title VII: General Provisions - Provides for advance appropriations and advance funding of programs. Assures public information, without charge. Prohibits Federal control of programs under this Act. Defines the terms used in this Act. Prohibits sex discrimination in the administration of this Act.
United States · United States Congress · 6 March 1975
Makes it unlawful to limit the availability or scope of the insurance coverage normally written with respect to a risk of loss because of the insured's sex or marital status. Makes exceptions to such provision for rates based on relevant actuarial data.
United States · United States Congress · 6 March 1975
Removes the requirement for a widower to be dependent in order to be eligible for payments from the Foreign Service Retirement and Disability Fund. Provides that at the time of retirement, the annuity of a married participant in such fund shall be reduced by $300 to provide for the surviving spouse a minimum annuity of $2,400, except that, if the annuity of the participant is more than $4,800, the participant may elect up to 50 percent of such annuity for the surviving spouse, and if such election is made, the annuity of the participant shall be further reduced by 10 percent of the difference between $4,800 and the base the participant specifies for the survivor benefit. (Amends 22 U.S.C. 1064, 1076(b), 1082(b))
United States · United States Congress · 6 March 1975
Authorizes, under the Federal Property and Administrative Services Act, the donation of surplus Federal property to child care centers. Defines the term "child care center" for purposes of such Act.
United States · United States Congress · 6 March 1975
Tax Equity Act - Title I: Capital Gains and Losses - Repeals the alternative tax presently allowed to corporations (and to individuals under specified circumstances) on long-term capital gain arising from: (1) dispositions pursuant to binding contracts and (2) distribution pursuant to liquidation. Provides, in lieu of the present 50 percent deduction for net long-term capital gain, an exclusion of one-third of 1 percent times the number of months long-term capital asset property used in the taxpayer's trade or business was held over 12 months. States that capital losses shall be allowed only to the entent of capital gains for the taxable year (up to $1000 in the case of an individual taxpayer). Provides for the carryover or carryback (to a maximum of 3 taxable years) of net capital losses (allowing carrybacks only if the net capital loss exceeds $10,000). Provides that the basis of specified property personal or household effects, life insurance proceeds, and income rights acquired from a decedent dying after June 30, 1975 shall be the same as the basis in the hands of the decedent plus its proportionate share of the Federal and State estate taxes attributable to the net appreciation in value of all such properties, even if such property is also community property. Requires the executor of an estate to supply specified information, in accordance with regulations to be propounded by the Secretary of the Treasury, with respect to the decedent and the basis of his property. Provides that income from the sale or exchange of patent rights shall be treated as royalties (ordinary income) rather than as gain from the sale or exchange of a capital asset. Title II: Income Derived From Extraction Of Minerals Repeals the percentage depletion allowance for taxable years beginning after December 31, 1974. Provides for the deduction of expenditures (including intangible drilling costs) incurred in the exploration and development of mineral property. Repeals the maximum tax (33 percent on sales of oil and gas properties. Provides an exclusion from gross income of amounts derived from foreign mineral properties, provided that such income is not derived from: (1) a nonoperating mineral interest; (2) distributions received with respect to the stock of a corporation, and (3) amounts includible in gross income as undistributed profits of controlled foreign corporations. Limits the losses allowable from the disposition of mineral property to the extent of the gains from the sale or exchange of such property during the taxable year. Title III: Reform Measures Affecting Primarily Individuals - Provides that the maximum rate of income tax for individuals shall be 50 percent of taxable income. Allows a credit of 24 percent of the amount of deductions which would be allowable, but for this Act, for the following: (1) personal exemptions; (2) interest on non-business obligations; (3) non-business State and local taxes; (4) non-business losses of property; (5) charitable contributions; (6) medical care; and (7) taxes and interest paid by a cooperative housing association. Authorizes the President to increase or decrease the 24 percent credit rate authorized by this Act subject to the disapproval by either House of Congress. States that such increase or decrease may not exceed 2 percentage points. Provides for a reduction in the tax rates applicable to those earning less than $10,000 per year. States that the income received by a child from a trust created by his parent, and dividends, interest, and royalties from property given the child by his parents shall be includible in the gross income of the parent if the claims a credit for the exemption allowable for such child as a dependent. Provides that share holder-employees of closely held corporations must include in gross income that part of of contributions paid by an employer-corporation (and deductible by it) to trusts, annuities, or bond purchase plans for the benefit of the sharehaolder-employee in excess of: (1) 15 percent of his compensation; or (2) $7500, and the amount of any forfeitures allocated to the employee's account under a stock bonus or profit-sharing plan. Repeals the $100 exclusion from gross income for dividends and trust income. Limits the deduction of interest on investment indibtedness to $5000 plus the amount of the net investment income. Restricts the business and income-producing expense deduction for business or trade-related conventions held outside of the United States to the cases where it is more reasonable for the meeting to be held outside of the United States than within the United States. Disallows business expense deductions for the use of a dwelling unit which is used by the taxpayer during the taxable year as a residence. Limits deductions attributable to farming to the gross income derived from farming for the taxable year, and, in the case of an individual, the higher of $10,000 on the amount of special deductions allowable. Provides for the computation of earings and profits on a consolidated basis with respect to distributions by the common parent corporation of a controlled group of corporations. Terminates the preferential tax treatment presently accorded to qualified stock options and restricted stock option plans under the Internal Revenue Code. Taxes trust income payable to the children of the grantor to the grantor if the child is under 21 years of age or a student. Provides that the deductible losses of a limited partner in a partnership cannot exceed his or her investment. Repeals the exemption for earned income from foreign sources. Provides that a partnership shall be treated as a corporation for purposes of income taxation upon filing of a registration statement for the offering of units of interest in a partnership with the Securities Exchange Commission. Title IV: Reform Measures Affedting Primarily Corporations - Repeals the investment credit for business property placed in service after Jan. 1, 1976. Repeals the Asset Depreciation Range System. States that, in the case of a corporation, the depreciation allowance shall not exceed the depreciation recorded on the corporation's books. Provides also that the deduction for repair expenses shall be limited to the amount recorded on the corporation's books. Limits the deduction on the aggregate amount of dividends received to 85 percent of taxable income computed without regard to specified deductions. Repeals the provision allowing nonrecognition of gain on the sale of inventory in specified cases. Denies, in the case of corporate reorganization, tax-free exchange treatment to investment companies. Disqualifies transactions which result in the shareholders of a merging corporation owning less than 20 percent of the total combined voting power of all classes of stock of the surving corporation as reorganizations. Repeals the special treatment of bad debt reserves of financial institutions. Repeals the special deductions for Western Hemisphere trade corporations. Taxes the undistributed profits of foreign corporations to such corporations' United States shareholders based on each shareholder's pro rata share of such undistributed profits. Repeals the tax exemption presently permitted to Domestic International Sales Corporations. Title V: Reforms Affecting Individuals And Corporations - Reduces the exemption from the 10 percent minimum tax on items of tax preference from $30,000 to $12,000. Subjects interest on governmental obligations, mineral exploration and development expenditures, and foreign tax credits to the minimum (10 percent) tax on preferences. Provides that the difference between the cost to a shareholder of the use of corporate property and the fair market value of such use shall be includible in the gross income of the shareholder. Limits the allowable depreciation deduction for rental real estate to an amount which will not reduce the adjustment basis to an amount below any mortgage indebtedness on such property. Reduces the deduction of charitable gifts of appreciated property tothe amount of the property's basis at the time of the gift. Provides that the foreign tax credit shall not include foreign taxes paid or accrued on any item excluded from gross income or gain not recognized under the Internal Revenue Code. Limits the foreign tax credit to that proportion of the tax imposed under the Internal Revenue Code which the taxpayer's taxable income from sources outside the United States bears to his entire taxable income. Title VI: Estate and Gift Tax Amendments - Provides for the integration of the estate tax rate with the rate schedule applied to the amount of adjusted inter vivos gifts ( the amount of such gifts to be computed according to a formula set forth in this Act). Limits the aggregate amount of charitable deductions allowed under the estate tax provision to $50 percent of the amount by which the value of the gross estate exceeds the aggregate amount of deductions for expenses, indebtedness, taxes, and casualty losses incurred during the settlement of the estate. Title VII: State and Local Obligations - Repeals the exemption for interest on state and local obligations issued after December 31, 1975. Directs the United States to pay 40 percent of the interest yield on state and local obligations. Title VIII: Withholding Of Income Tax On Dividends And Interest - Directs every person who pays interest or dividends to deduct and withhold on such interest or dividends a tax equal to 10 percent of the amount thereof: Defines the terms "interest" and "dividend" for this purpose. Directs every person required to deduct and withhold any tax to make quarterly returns of such tax to the appropriate officer.
![Official portrait of Rep. Burke, Yvonne B. [D-CA-28]](https://www.congress.gov/img/member/b001102_200.jpg)