United States · United States Congress · 18 January 1979
Tax Reform Act for Nonprofit Organizations - Amends the Internal Revenue Code to allow taxpayers who do not itemize income tax deductions a deduction from gross income for charitable contributions. Expands the income tax deduction for appearances with respect to legislation to include expenses for communications between an organization and the officers, directors, or employees of a taxpayer. Exempts certain business and professional organizations from restrictions on income tax deductions for expenses relating to the supply of goods and services to members. Permits members of tax-exempt organizations to participate in educational activities sponsored by the organization or purchase goods and services related to the organization's exempt activities at prices more favorable than are available to nonmembers without jeopardizing the tax-exempt status of the organization. Extends to nonprofit business leagues, chambers of commerce, real estate boards, and professional football leagues eligibility for participation in tax-exempt annuity plans. Exempts certain incorporated fraternal organizations and lodges from the special tax rules applicable to private foundations. Limits the amount of advertising income of a tax-exempt organization which is subject to the tax on unrelated business income to the lesser of the amount of net income derived from advertising or the net amount derived from subscriptions to the organization's periodical and the advertising contained therein. Excludes from unrelated business activity income certain amounts derived from insurance activity conducted by a tax-exempt organization on behalf of its members. Permits tax-exempt organizations to conduct conventions and trade show activities designed to educate individuals regarding new developments or products and services relating to the exempt activities of an organization without subjecting such exempt organization to the unrelated business tax. Exempts from the definition of expenditure, for purposes of the tax on political organizations, expenses incurred by an organization in communicating with its members on any subject. Extends the availability of the declaratory judgment to all tax-exempt organizations. Requires the Secretary of the Treasury to make a determination, upon request, of the tax-exempt status of any organization within 90 days of such request.
United States · United States Congress · 18 January 1979
Constitutional Amendment - Directs Congress to assure that the total outlays of the Government during any fiscal year (except for repayment of debt) do not exceed 33 1/3 percent of the average national income for the three prior calendar years. Authorizes the suspension of such measure in the case of national emergency or war.
United States · United States Congress · 18 January 1979
Amends rule X of the Rules the House of Representatives to establish a standing Committee on Internal Security to investigate and report on Communist and other subversive activities affecting the internal security of the United States, including activities intended to overthrow or alter the form of government in the United States by unlawful means or which incite or employ violence or any unlawful means to obstruct the lawful authority of the government.
United States · United States Congress · 18 January 1979
Expresses the sense of Congress that the new Department of Labor health and safety training regulations for miners places an undue burden on small store, sand, and gravel surface mining operations and should not apply to operations with 35 or fewer employees.
United States · United States Congress · 15 January 1979
Prohibits collective bargaining agreements between the United States Postal Service and labor organizations recognized as exclusive bargaining representatives for their respective postal employee units from containing procedures which would preclude employees from being represented in grievance and adverse actions arising under such agreements by representatives of their own choosing.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to exclude from gross income a corporate stock distribution to a stockholder based upon the reinvestment of stock dividends in the corporation by such stockholder pursuant to his election to participate in a qualified dividend reinvestment plan, as defined in this Act. Limits the amount of such exclusion to $1,500 per year. Establishes a rebuttable presumption that a distribution made by a corporation which purchases its common stock within one year of such distribution shall not be deemed a distribution pursuant to a qualified dividend reinvestment plan.
United States · United States Congress · 15 January 1979
Prohibits rules promulgated by any Federal agency (except an emergency rule which must become immediately effective to prevent serious injury or the substantial frustration of legislative policies or intent) from becoming effective until such proposed rules have been submitted to Congress and a 60-day period has lapsed thereafter. Prevents such rules from becoming effective if disapproved by either House of Congress within such 60-day period. Permits disapproval of emergency rules. Prohibits the submission to Congress of any rule identical to one which has been disapproved unless submitted pursuant to new legislative authority which has been enacted affecting agency's powers with respect to the subject matter of such rule. Renders agency rules dealing with emergency or routine matters or which will have an insignificant impact effective without publication of advance notice of proposed rulemaking proceedings in the Federal Register as is currently required. Renders any rule granting an exemption to another rule or which is exempt from public notice and comment requirements effective immediately.
United States · United States Congress · 15 January 1979
Grants a Federal charter to the United States Submarine Veterans of World War II. Declares that the purpose of such corporation is to establish memorials to the memories of those who served aboard United States submarines and gave their lives during World War II.
United States · United States Congress · 15 January 1979
Soft Drink Interbrand Competition Act - Declares that exclusive territorial arrangements made as a part of a licensing agreement for the manufacture, distribution, or sale of a trademarked soft drink product are lawful under the antitrust laws provided such product is in substantial and effective competition with other products of the same general class.
United States · United States Congress · 15 January 1979
Congressional Oversight and Regulatory Responsibility Act of 1979 - Requires a copy of each proposed rule of a Federal agency to be sent to Congress. States that such rule, other than an emergency rule, shall not become effective if it is disapproved within 60 days by either House of Congress. Establishes, as a joint committee of Congress, the Joint Committee on Agency Rules. Makes it the responsibility of such committee to study agency rules promulgated on or after the effective date of this Act, and to report a resolution to Congress if such committee determines such a rule should be disapproved. Sets forth the membership and administrative procedure of such committee. Requires the Administrative Conference of the United States to study Congressional review of agency rulemaking under this Act, and to report its findings to Congress before October 1, 1983. Requires Federal agencies: (1) to give interested persons at least 60 days to participate in rulemaking procedures; and (2) at the request of any such person, to hold a public hearing on a proposed rule. Makes this Act effective at the beginning of the second session of the 96th Congress.
United States · United States Congress · 15 January 1979
Permits any State legislature to rescind its ratification of a Constitutional amendment at any time prior to the ratification of such amendment by three-fourths of the State legislatures.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to require an annual cost-of-living adjustment, based on the Consumer Price Index, to the individual income tax rates and the personal exemption.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to exempt government chartered air museums operated exclusively for the care or use of antique, custom-built, racing, military or other special types of aircraft from the excise taxes on special fuels and the use of civil aircraft.
United States · United States Congress · 15 January 1979
Amends title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to disregard renewal commissions received by an insurance salesman from life insurance policies which such salesman sold before reaching age 65, for purposes of computing OASDI benefits based on income.
United States · United States Congress · 15 January 1979
Grants a Federal charter to the Gold Star Wives of America. Declares that the purpose of such corporation is to aid widows and children of persons who died in the service of their country.
United States · United States Congress · 15 January 1979
Directs the Secretary of the Interior to permit the National Committee of American Airmen Rescued by General Mihailovich to construct a monument to General Mihailovich on Federal public land within the District of Columbia or its environs.
United States · United States Congress · 15 January 1979
Anti-Discrimination Act of 1979 - Prohibits affirmative action programs required of Federal grantees, contractors, employers, employment agencies, or labor organizations pursuant to Federal laws or regulations from requiring quotas. Stipulates that affirmative action programs shall be designed to expand the pool of applicants. Prohibits Federal officers, employees, or courts from finding discrimination based solely on the composition of the work force or membership of an employer, employment agency, or labor organization. Requires such officers, employees, or courts to find that an act of discrimination has been committed before relief can be granted. Prohibits requiring employers, employment agencies, labor organizations, grantees, or contractors to collect data regarding the composition of their work force or membership, except pursuant to discovery procedures.
United States · United States Congress · 15 January 1979
Cost-of-Living Adjustment Act - Amends the Internal Revenue Code to require annual cost-of-living adjustments, based on the Consumer Price Index, to: (1) individual income tax brackets; (2) the corporate surtax exemption; (3) the $1,000 personal exemption; (4) depreciation deductions; and (5) the adjusted basis of property for purposes of determining capital gains. Amends the Second Liberty Bond Act to require cost-of-living adjustments to interest rates on savings bonds and certificates issued pursuant to such Act and on certain other obligations of the United States.
United States · United States Congress · 15 January 1979
Limits the number of District of Columbia area residents which may be employed by Executive agencies in such area by October 1, 1981, to 50 percent of the total number of employees of those agencies on the date of enactment of this Act.
United States · United States Congress · 15 January 1979
Prohibits the Secretary of the Treasury from implementing a proposed revenue procedure entitled, "Proposed Revenue Procedure on Private Tax-Exempt Schools," or any other guidelines for determining whether private schools have forfeited their tax-exempt status through the adoption of racially discriminatory policies, during the period beginning with the enactment of this Act and ending on December 31, 1980.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code of 1954 and title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to authorize individuals who are enrolled in a private retirement plan to voluntarily exempt themselves from the Old-Age, Survivors, and Disability Insurance program.
United States · United States Congress · 15 January 1979
Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury to prepare, for distribution to taxpayers, brief but comprehensive pamphlets which set forth in nontechnical terms: (1) the rights and obligations of taxpayers during an audit; (2) the procedures which the Internal Revenue Service may use in enforcing revenue laws; and (3) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file taxpayer complaints. Requires a copy of such pamphlet to accompany the first communication from the Service to any taxpayer regarding tax liability. Establishes within the Internal Revenue Service an Office of Taxpayer Services, directed by an Assistant Commissioner of Internal Revenue, whose primary responsibilities shall include: (1) assisting taxpayers with information about tax returns, audits corrections, appeals procedures, and payment or document location; and (2) receiving and evaluating complaints of improper, abusive, or inefficient service by Internal Revenue Service personnel. Authorizes the Assistant Commissioner for Taxpayer Services to issue a Taxpayer Assistance Order prohibiting the Secretary, for up to 60 days after such issuance, from taking any assessment, collection, or other action adverse to a taxpayer if the Assistant Commissioner determines that such taxpayer is suffering from an unusual, unnecessary, or irreparable loss as a result of such action. Prescribes criminal penalties for: (1) any investigation by employees of the United States in connection with Federal tax laws which inquires into the beliefs, associations, or activities of any individual which are not directly related to such tax laws; or (2) the maintenance of any records containing information derived from such an investigation. Creates a civil cause of action for any taxpayer aggrieved by a prohibited investigation, or by the deprivation of any civil rights. Permits the award of a judgment of costs, including reasonable attorney's fees, to a prevailing taxpayer in any proceeding before the Tax Court. Requires the Internal Revenue Service, upon a taxpayer's request, to conduct any interview regarding a deficiency assessment in the taxpayer's residence or place of business, at a reasonable time convenient to the taxpayer. Requires the officer or employee conducting such interview to warn the taxpayer that: (1) he has a right to remain silent; (2) any statement he makes may be used against him; and (3) he has the right to the presence of an attorney. Exempts certain income producing property from levy for nonpayment of taxes. Directs the Comptroller General of the United States to establish, and to report annually to Congress on, a program to provide for a continuing audit and investigation of the efficiency, uniformity, and equity of the administration of the internal revenue laws of the United States.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to allow individual taxpayers a limited income tax credit for their college or vocational education expenses. Reduces the amount of such credit by one percent of the amount by which the adjusted gross income of the taxpayer for the taxable year exceeds $22,500. Permits a credit for tuition and fees for education above the twelfth grade level, and for books, supplies, and equipment required for coursework. Excludes expenses for meals, lodging, and similar living expenses.
United States · United States Congress · 15 January 1979
Amends the Employee Retirement Income Security Act of 1974 to provide that the administrator of any employee benefit plan subject to the filing and information provision shall furnish to a participant or beneficiary a copy of certain finance statements only upon written request of such individual, rather than mandatorily within 210 days of the close of the plan's fiscal year, and may make a reasonable charge for such information, subject to regulation by the Secretary of Labor.
United States · United States Congress · 15 January 1979
Prohibits Federal agencies from building, altering, acquiring, or leasing any building for office or storage space within a 50-mile radius of the Capitol Building between October 1, 1979, and September 30, 1989. Makes specified exemptions from the provisions of this Act including: (1) construction, alteration, or acquisition of a building if the cost of such transaction is less than $500,000; (2) leasing a building at an annual rate of less than $25,000; (3) leasing of a building to the extent that the total aggregate space being leased in the building does not exceed that being leased on October 1, 1979; (4) buildings to be used for national security purposes; and (5) construction or alteration of a building pursuant to a contract entered into before October 1, 1979.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to allow individual taxpayers an income tax credit for the college or vocational school educational expenses paid by the taxpayer for his education or that of his spouse or dependents. Limits such credit to $1,000 per individual for the taxable year. Includes tuition and fees required for enrollment at an educational institution and books, supplies, and equipment within the definition of "educational expenses." Excludes expenses for meals, lodging, or similar personal expenses.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to provide identical income tax rates for single persons and married couples filing joint returns. Limits the earned income that must be reported by a married person filing a separate return to the amount actually earned by that individual.
United States · United States Congress · 15 January 1979
Amends the Congressional Budget Act of 1974 to prohibit total budget outlays of the Federal Government from exceeding Federal revenues in any fiscal year except in time of war or national emergency declared by Congress. States that only those concurrent resolutions on the budget which comply with such prohibition shall be considered in order in either the House of Representatives or the Senate.
United States · United States Congress · 15 January 1979
Amends title XVI (Supplemental Security Income for the Aged, Blind, and Disabled) of the Social Security Act to make benefits under such title payable to a resident alien only if such alien has continuously resided in the United States for at least five years.
United States · United States Congress · 15 January 1979
Nondiscrimination in Insurance Act of 1979 - Prohibits any discrimination on the basis of race, color, religion, sex, or national origin regarding contracts for, or terms of, insurance policies. Permits insurers, who regularly provide insurance solely to persons of a single religious affiliation, to continue to do so. Authorizes the Federal Trade Commission to administer and enforce this Act. Requires aggrieved persons to file such discrimination charges with State or local agencies in certain circumstances. Sets forth the procedures on charges filed with the Commission. Requires insurers to keep records and make reports as the Commission shall prescribe. Provides penalties for disclosure of information by employees of the Commission. Authorizes civil actions in U.S. district courts by the Commission if a conciliation agreement cannot be secured from the insurer. Allows an aggrieved person to institute a civil action against the insurer if the Commission has not instituted a civil action within certain time periods. Specifies the judicial relief available, if the court determines that the insurer has committed a discriminatory action.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to prohibit the Internal Revenue Service from terminating the tax-exempt status of an educational institution for reasons of racial discrimination unless such organization has been adjudicated as racially discriminatory by a State or Federal court.
United States · United States Congress · 15 January 1979
Adds to the Congressional Budget Act of 1974 a new title (Title XI: Regulatory Budget Procedure) to require Congress, on or before September 15 of each year, to complete action on a concurrent resolution which establishes a regulatory budget for each Federal agency that sets the maximum costs of compliance with all rules and regulations declared by the agency. Directs the President to establish a Business Advisory Council to include representatives of each major industrial and commercial sector, and each geographic region, to provide such information, advice and consultation as he may require to develop and carry out regulatory costs analysis procedures. Directs the President, in consultation with the Council, to formulate the criteria for determining the costs of compliance with Federal rules and regulations. Requires the head of each agency, using such criteria, to conduct a study of the costs of compliance with rules and regulations set forth by the agency and to submit such reports to the President, Congress, and the Comptroller General. Directs the Comptroller General to review such agency reports and to submit its findings to Congress. Requires the President to include regulatory budget recommendations in the Budget to Congress. Directs Congress to utilize such findings and recommendations in developing the regulatory budget for each agency. Requires Congressional committee reports on bills or resolutions to contain a statement of the estimate of the costs of compliance with agency rules or regulations to carry out the provisions of such bill or resolution. Sets forth the rules for consideration of any bill, resolution, or amendment that would cause the level of costs of compliance for any agency to exceed the maximum costs of compliance as established in the regulatory budget for the agency.
United States · United States Congress · 15 January 1979
Food and Drug Reform Act of 1978 - Amends the Federal Food, Drug, and Cosmetic Act to eliminate the testing of new drugs and new animal drugs for effectiveness. Requires a label on such a drug stating that it has not been tested or reviewed for efficacy by the Federal Government. Reduces the reporting requirements on applications for new drugs and new animal drugs to require only a summary, not a full report, on each investigation, and to prohibit any required submission of such a report within four years of the date of submission of the application. Requires the Secretary of Health, Education, and Welfare, prior to issuing, amending or repealing any regulation under such Act, to issue a comprehensive economic impact statement addressing specified questions. Requires semiannual reports to Congress on the status of each new drug and new animal drug application which has not been approved or disapproved 30 days before such submission. Establishes drug advisory committees which shall promptly review an application and submit recommendations to the Secretary within 90 days. Grants applicants the right to a mandatory review within 30 days after receiving an adverse recommendation. Requires the Secretary to publish the clinical and preclinical summaries of new drugs and new animal drugs whose applications are approved. Exempts small businesses from the requirement of preclinical test reports on drugs used solely in investigational research, if such research will be conducted by experts from a public or other nonprofit school of medicine, dentistry, or veterinary medicine. Requires Congressional review of the administration of such Act by the Department of Health, Education, and Welfare in 1982 and every six years thereafter. Directs the Secretary to establish within the Department an office to provide compliance assistance to small manufacturers of new drugs and new animal drugs.
United States · United States Congress · 15 January 1979
Repeals the Foreign Intelligence Act of 1978. Reenacts law existing prior to such Act: (1) to allow an officer, employee, or agent of any communication common carrier to assist any investigative or law enforcement officer who is authorized to intercept a wire or oral communication; and (2) to stipulate that the constitutional power of the President to protect national security shall not be limited.
United States · United States Congress · 15 January 1979
Amends the Saccharin Study and Labeling Act to extend from 18 to 36 months the period during which the Secretary of Health, Education, and Welfare may not take specified actions to restrict the continued use of saccharin or of any food, drug, or cosmetic containing saccharin.
United States · United States Congress · 15 January 1979
Constitutional Amendment - Prohibits compelling a student to attend a public school other than the one nearest his residence which is located within the school district in which the student resides and which provides the course of study pursued by such student. Grants Congress the power to enforce by appropriate legislation the provisions of this amendment, and to insure equal educational opportunities for all students wherever located.
United States · United States Congress · 15 January 1979
Constitutional Amendment - States that Congress shall make no appropriations for any fiscal year which exceed the total revenues of the United States for such year. Authorizes the Congress to suspend such requirement by concurrent resolution if the Congress declares war, or the President declares a national emergency. Makes such suspension effective only for the two year term of the Congress which passed such resolution.
United States · United States Congress · 15 January 1979
Constitutional Amendment - States that Congress shall make no appropriations for any fiscal year which exceed the total revenues of the United States for such year. Prohibits spending by, or on behalf of, the United States which exceeds the total revenue for that year. Suspends such requirements when Congress declares war or national emergency.
United States · United States Congress · 15 January 1979
Constitutional Amendment - Balanced Budget Amendment - Prohibits total Federal expenditures from exceeding total receipts. Authorizes suspension of such prohibition for a congressional term in time of war or national emergency upon the concurrence of three-fourths of the Members of both Houses of Congress.
United States · United States Congress · 15 January 1979
Constitutional Amendment - Provides that total appropriations shall not exceed estimated revenues. Authorizes the suspension of such prohibition in time of war or national emergency. Prohibits any increase in the national debt as it exists on the date this article is ratified. Sets forth a schedule for repayment of the national debt.
United States · United States Congress · 15 January 1979
Constitutional Amendment - Prohibits the Federal Government's participation in any commercial or financial activity not specifically provided for in the Constitution. Repeals the Sixteenth Amendment (income tax). Prohibits taxes on personal income, gifts and estates.
![Official portrait of Rep. Collins, James M. [R-TX-3]](https://www.congress.gov/img/member/c000638_200.jpg)