United States · United States Congress · 25 March 1981
Amends the Internal Revenue Code to increase to $750 ($1,500 in the case of a joint return) the amount of interest and dividend income which may be excluded from gross income. Amends the Crude Oil Windfall Profit Tax Act of 1980 to repeal the termination date for such exclusion.
United States · United States Congress · 25 March 1981
Amends the Mineral Leasing Act to revise the authority of the Secretary of the Interior to lease lands containing oil shale deposits. Permits such leases to exceed 5120 acres of land if necessary to permit long-term commercial operations. Increases the number of such leases which may be held to two in any State and four nationwide. Permits the acquisition of one additional lease in a State by a lessee who has achieved commercial production in both existing leases and is within ten years of exhausting the reserves on one of the leases. Authorizes the unlimited issuance of leases to avoid bypassing small acreages of oil shale resources which otherwise could not be mined economically. Authorizes the Secretary to issue leases allowing the mining of other mineral deposits contained in the lands covered by the oil share lease. Authorize lessees of oil shale lands to lease additional lands for operational purposes. Limits such additional leases to not more than 6,400 acres. Provides that land leased pursuant to this provision may not be used for oil shale mining but may be used for any other purpose authorized by the Secretary of the Interior. Requires the lessee to show to the Secretary's satisfaction the need for the additional land and the ability to conduct environmentally safe operations. Requires the Secretary's determination that the additional lease is in the public interest. Establishes guidelines for other lease provisions including rent and duration.
United States · United States Congress · 25 March 1981
Amends the Public Health Service Act regarding employee health benefits plans to: (1) eliminate the requirement that in an area served by more than one qualified health maintenance organization such plan include options for specified types of organizations; and (2) permit the inclusion of any other qualifying health services entity in lieu of a health maintenance organization.
United States · United States Congress · 23 March 1981
Public Telecommunications Act of 1981 - Amends the Communications Act of 1934 to restructure the Corporation for Public Broadcasting. Declares the policy of Congress to be the encouragement and support of public audio and video programs, however delivered, rather than public telecommunications. Reduces the membership on the Board of Directors from 15 to six. Makes the President of the Corporation Chairman of the Board. Reduces the term of office of each member from six to five years. Requires meetings of the Board to take place in Washington, D.C. Increases the rate of daily compensation but places a ceiling on the amount of compensation any member may receive in any one fiscal year. Authorizes the Corporation to facilitate the availability of public audio and video programs through other entities as well as through public telecommunications entities on a noncommercial, nonprofit, or sustaining basis. Grants access to space satellite interconnection facilities or services for the transmission of public audio and video programs. Extends the authorization of appropriations to the Public Broadcasting Fund from fiscal year 1983 through fiscal year 1986. Eliminates the limitations on the authorizations for fiscal years 1981- 1983. Excludes non-Federal financial support received by a public broadcast entity for purposes of determining the amount of each authorization. Reformulates the percentage of funds disbursed by the Corporation among the licensees and permittees of public television and radio stations for fiscal years 1982, 1983 and for each subsequent fiscal year. Directs the Corporation to establish an annual budget of appropriated monies to make grants and contracts for the production and acquisition of public audio and video programs, excluding interconnection facilities and operations and engineering and program-related research. Requires such budget, for fiscal years 1981-1986, to consist of not less than 95 percent of the monies in the Fund. Limits for fiscal years 1981-1986 the percentage of funds the Corporation may expend for other activities. Requires the concurrence of the public television and radio licensees when the Corporation reviews the percentage of funds reserved for programming purposes. Limits the amount of any one program grant for fiscal year 1983 and subsequent fiscal years. Requires each public telecommunications entity receiving funds from the Corporation to undergo a biannual rather than an annual audit. Authorizes each public broadcast licensee to broadcast institutional advertising announcements. Limits such broadcasting to the beginning or end of regular programing and to 30 seconds duration.
United States · United States Congress · 23 March 1981
Victims of Crime Act of 1981 - Directs the Attorney General to make grants to qualified State programs for the compensation of victims of crimes. Provides that such grants shall total 33 percent of program costs with respect to qualifying crimes. Defines such crimes to include: (1) State crimes designated by the State to be appropriate for compensation; and (2) crimes which would constitute designated crimes but are subject to exclusive Federal jurisdiction. Specifies criteria for a State plan to qualify for grants, including that the program: (1) offer compensation to surviving dependents of persons whose deaths result from qualifying crimes; (2) grant claimants the right to a hearing; (3) condition compensation on cooperation with law enforcement officials; (4) not require claimants to seek welfare benefits; (5) deny recovery where the claimant willingly contributed to the injury; and (6) not require apprehension or conviction of the offender. Requires that the State have in effect laws or rules which: (1) subrogate the State to any claim the claimant has against the perpetrator of the crime; (2) assess any person convicted of a qualifying crime a court cost of at least $250 or ten percent of the fine, payable to the compensation fund; and (3) require proceeds from any interview or article relating to the crime to be paid into an escrow fund for the benefit of victims. Enumerates expenses which shall be excluded from a State's program costs when determining the amount of the authorized grant, including any amount of an award exceeding $15,000 per victim, adjusted annually for inflation. Directs the Attorney General to report annually to the Congressional judiciary committees on each qualifying State program. Makes a perpetrator of a qualifying crime ineligible to receive any cash payment under a Federal entitlement program during his or her term of imprisonment. Authorizes appropriations for fiscal years 1982 through 1984 to carry out this Act.
United States · United States Congress · 19 March 1981
Constitutional Amendment - Prohibits the adoption of any Federal budget in which expenditures exceed receipts unless approved by a roll call vote of three-fifths of the Members of each House of Congress directed solely to that subject. Prohibits the Congress from passing and the President from signing any appropriation bill which would cause the total expenditures of the Federal Government to exceed its total receipts in any fiscal year. Permits the Congress to waive such provisions with respect to any single year in which a declaration of war is in effect. Prohibits any annual increase in the proportion of Federal receipts to the national income unless passed by a roll call vote, directed solely to such purpose, of each House of Congress.
United States · United States Congress · 19 March 1981
Expresses the sense of the Congress that U.S. policy should promote the conservation and protection of the world's whales and that the United States should work for the adoption by the International Whaling Commission of an indefinite moratorium on commercial killing of whales. Recognizes proposals to: (1) strengthen the management procedures of the Commission to ensure that risks of extinction to individual stocks of whales are not seriously increased by exploitation; and (2) extend the commission's ban on the use of the cold (nonexplosive) harpoon and implement other measures to ensure the humane taking of all whales. Urges the Commission to continue to collect and study information relating to aboriginal/subsistence whaling. Reaffirms the U.S. position that the Commission possesses regulatory authority with respect to specified types of whales. Declares the United States should make use of all available means in promoting conservation and protection of whales.
United States · United States Congress · 18 March 1981
Amends the Internal Revenue Code to extend tax-exempt status to veterans' organizations at least 75 percent of whose membership consists of past or present members of the armed forces of the United States (combat or noncombat veterans) and whose remaining membership consists substantially of cadets or spouses, widows, or widowers of armed forces personnel or cadets.
United States · United States Congress · 18 March 1981
Amends the Federal Property and Administrative Services Act of 1949 to revise contracting procedures and contract supervision practices of the Federal Government. Requires every person entering into a contract with the Government for the procurement, transfer, or disposition of property or services to certify that: (1) all material information required by the Administrator of General Services has or will be furnished; and (2) such information is not false or misleading. Sets forth a penalty assessment schedule for false certifications and violations of certification requirements. Directs the Administrator, before issuing an order to assess such a penalty against any person, to provide such person an opportunity for an agency hearing. Authorizes only the Administrator to modify any penalty assessed. Empowers the Administrator to subpoena witnesses and records for the purposes of an investigation leading to a hearing. Permits any person who is aggrieved by a final order assessing a penalty to petition for judicial review of such order. Directs the Attorney General to bring an action in an appropriate district court against any person who fails to pay an assessment. Directs the Administrator to notify the Attorney General of any intention to initiate a proceeding against a contractor. Authorizes the Administrator to initiate the proceeding unless the Attorney General objects within 120 days. Requires the Administrator to debar an individual found to have violated certification requirements from participation in Government contracts for a period of between one month and five years depending on the amount of the assessment against such individual. Requires any contract for property or services exceeding $10,000 in value to contain the certification requirements set forth in this Act, an agreement to abide by the assessment procedures, and a notice of such assessments. Directs the Administrator to establish and maintain a system for control of all contracts and agreements for procurement of property or services. Specifies that such system require the Administrator and any agency head with contracting authority to: (1) review for approval any contract exceeding $10,000 in value; (2) keep accurate records of transactions involving Federal funds; and (3) impose a system of accounting and internal controls to assure that (a) the Administrator or agency head authorizes all such transactions, (b) transactions are recorded as necessary to maintain accountability of funds, and (c) accounts are balanced regularly. Requires the Administrator to establish a system which requires the preparation, for each significant decision for a contract, of a memorandum which: (1) specifies the date of and parties to such decision; (2) describes the nature of and actions resulting from such decision; and (3) includes the personal signature or endorsement of the Federal employee responsible for such decision. Directs the Inspector General of the agency of a contracting authority to investigate any allegations of failure to make such a memorandum. Permits the Administrator, after consulting the Inspector General of the General Services Administration (GSA), to exempt contracts involving a Federal expenditure of under $10,000 from such requirements. Requires the Administrator to: (1) review regularly the contracting activities of the GSA and other agencies; (2) inform Congress of any deficiencies in such activities; and (3) prescribe regulations to eliminate contracting practices which result in fraud, waste, or abuse. Directs the Administrator, after consultation with the Inspector General, to: (1) establish a procedure for reviewing negotiated contracts exceeding $10,000 in value to determine whether such contracts can be secured more economically and efficiently by advertised bids or other means; and (2) report annually to the President and Congress and make recommendations for changes in procurement procedures. Requires the Administrator to establish a uniform system of contract audits which shall: (1) include a schedule of regular and random audits of major negotiated contracts; and (2) establish audit procedures necessary to ensure a significant probability that any negotiated contract, or any advertised contract receiving three or fewer bids, with a cost exceeding $10,000 will be audited. Requires at least 20 percent of the negotiated contracts in each classification to be audited. Requires the Administrator and each agency head with contracting authority to maintain abstracts of such audits available for public inspection. Authorizes the Administrator and the Inspector General to obtain access to the contract records of any contractor or subcontractor. Makes the auditing powers of the Administrator subject to the Accounting and Auditing Act of 1950 and the Inspector General Act of 1978. Prohibits the Administrator from altering a leased facility if the cost of such alteration exceeds 25 percent of the annual rent of such facility unless: (1) such alteration is authorized specifically by Congress; (2) a statement describing the overall work has been provided in advance to the Congressional committees with oversight responsibility for such alteration; or (3) the work would not alter more than 5,000 square feet of the leased space.
United States · United States Congress · 18 March 1981
Coal Incentives Act of 1981 - Title I: Balancing Energy and Environmental Policies - Amends the Clean Air Act to direct the Administrator of the Environmental Protection Agency to prepare a cost-benefit analysis of any proposed national ambient air quality standard with an emphasis on the impact of any proposed modification in any standard on the use of domestic coal. Extends to December 31, 1981, the deadline by which the Administrator must: (1) propose such new or modified standards; and (2) review and revise air quality criteria for air pollutants. Extends to July 1, 1981, the deadline by which any applicable implementation plan for which an attainment date later than December 31, 1982, has been granted by the Administrator must be revised to include comprehensive public transportation and traffic control measures. Authorizes the President to issue to any fuel-burning stationary source a temporary emergency suspension of any part of an applicable implementation plan adopted by a State, if the President determines that: (1) a national or regional emergency exists involving high levels of unemployment or loss of necessary energy supplies for residential dwellings; (2) such unemployment or loss can be alleviated by such emergency suspension; and (3) foreign imports of fuels used by such source have reached an excessive level which can be reduced by such suspension. Extends the duration of emergency suspensions from a maximum of four months to five years or such longer period as the owner or operator of such source may establish as reasonable, except that a suspension is limited to four months if it would result in a violation of any national ambient air quality standard. Excludes the voluntary conversion to coal of a source from the definition of a "modification" of such source thereby exempting it from new source performance standards. Authorizes the Administrator to specify a date not later than December 31, 1983, for final compliance with an applicable State implementation plan by a source which burns petroleum products and/or natural gas and which: (1) is prohibited from doing so by an order under the Energy Supply and Environmental Coordination Act of 1974; (2) gives notice of intent to convert to coal as a primary fuel because of actual or anticipated curtailment of natural gas supplies; or (3) gives notice of intent to voluntarily convert to coal as a primary fuel. Exempts from the penalty for noncompliance with emission requirements under the Clean Air Act the owner or operator of a source that fails to comply because it uses coal as a primary energy source where the only alternative is to use oil, natural gas, or other nonrenewable forms of energy. Redefines the "locally or regionally available coal or coal derivatives" to which a source may be restricted under a measure to prevent economic disruption or unemployment. Prohibits subjecting an existing or a new source that satisfies emission limitations and performance standards under the Clean Air Act to more stringent limitations or standards for the shorter of ten years or the period of depreciation or amortization of such source. Redefines class I national wilderness areas as those areas in excess of 50,000 acres (instead of 5,000). Eliminates the maximum increases in sulphur dioxide and particulate matter concentration allowed for a 24-hour period or for a three-hour period. Allows a State to redesignate any area as a class I area if such redesignation: (1) is approved by the Governor and local legislature; and (2) will not cause air pollutant concentrations to exceed maximum levels in another area. Requires the Administrator to notify a Federal official responsible for class I lands of construction permit applications for only those emission facilities to be located within 50 miles of such lands. Title II: Amendments to the Internal Revenue Code of 1954 - Amends the Internal Revenue Code to qualify coal utilization property for the full investment tax credit allowed for pollution control facilities with a useful life of not less than five years. Allows an investment tax credit to public utilities for coal utilization property. Permits the amortization of coal utilization property, based on a 36-month period. Defines "coal utilization property" as tangible, depreciable property which is: (1) a boiler or burner the primary fuel for which will be coal; or (2) pollution control equipment required for such boiler or burner.
United States · United States Congress · 17 March 1981
Debt Collection Improvement Act of 1981 - Title I: Information Practices: Use of Consumer Reporting Agencies - Amends the Privacy Act of 1974 to permit a Federal agency to disclose records pertaining to an individual to a consumer reporting agency. Authorizes a Federal agency attempting to collect a claim under the Federal Claims Collection Act of 1966 to notify a consumer reporting agency that a person is responsible for a claim if: (1) the agency has sent a written notice informing the person that a consumer reporting agency will be contacted, describing the information to be disclosed, and explaining the person's right to dispute the agency's claim; (2) the person has not agreed to repay the claim or filed for review of the claim; (3) the agency has reviewed the claim, if requested; and (4) the agency has obtained assurances that the consumer reporting agency complies with Federal laws governing the provision of consumer credit information. Requires the Director of the Office of Management and Budget to establish regulations requiring each agency with outstanding debts to submit annual reports on the amount and number of such debts, the interest charged on such debts, the cost to the agency of collecting debts, and other information on the agency's debt collection activities. Requires the Director to report annually to Congress on the management of agency debt collection activities. Title II: Collection Practices for Defaulted Student Loans - Amends the Higher Education Act of 1954 to require the Secretary of Education to analyze, quarterly, the collection status of defaulted Federal, federally-guaranteed, and federally-insured student loans. Directs the Secretary: (1) to notify the borrower of a defaulted loan of the consequences of not repaying the loan; (2) to attempt to enter into a repayment agreement with the borrower; and (3) if such attempt is not successful within 180 days of the loan becoming defaulted, to engage a nonprofit collection agency to service the loan. Directs the Secretary to refer any loan which is not under a repayment agreement within one year after being placed with a collection agency, to: (1) the Attorney General if the projected outstanding balance exceeds $600; or (2) the Secretary of the Treasury for collection. Requires the Attorney General to establish procedures for the efficient collection of such loans. Amends the Internal Revenue Code of 1954 to require any borrower of a defaulted loan referred to the Secretary of the Treasury to pay the amount owed: (1) with income tax imposed for the year of the referral; or (2) by other methods prescribed by the Secretary of the Treasury. Grants the Secretary of the Treasury the same powers to assess and collect such defaulted loans as if such amounts were imposed income taxes, the collection of which would be jeopardized by delay. Exempts any such collection or assessment from review by a Federal court. Directs the Comptroller General to analyze the systems for collecting student loans established under this Act, and to submit to Congress recommendations for the application of these systems to the collection of other loans made, insured, or guaranteed by the Government. Title III: Collection of Child-Support Obligations - Directs the Secretary of Health and Human Services to certify the amount of child support obligations assigned to a State for collection by the Secretary of the Treasury without regard to whether a State agrees to reimburse the United States for collection costs. Shortens the period that collection of such an obligation is stayed after service of the notice and demand for payment in the case of the first delinquency assessment against an individual. Title VI: Higher Interest Charges During Periods of Default for All Federal Loan Programs - Requires each agency which administers a program providing direct Federal loans to include in any such loan a provision stating that the interest rate on the loan for each month during which the loan is in default may be increased to a rate equal to the Federal borrowing cost. Directs the Secretary of the Treasury to promulgate regulations for the uniform implementation of this title. Title V: Other Provisions Relating to the Collection of Federal Claims - Amends the Internal Revenue Code of 1954 to direct the Secretary of the Treasury, by January 15 of each year, to notify any person owing a debt (excluding student loans) to a Federal agency for the preceding year of the amount and method of payment of such debt. Requires such person to pay the debt with his or her income taxes or as prescribed by the Secretary. Grants the Secretary the same powers to assess and collect such debts as if such amounts were imposed income taxes, the collection of which would be jeopardized by delay. Permits the head of an agency to garnish an employee's wages to pay any debt owed to the United States because of an erroneous payment to the individual by another agency. Declares that the statute of limitations for actions brought by the United States for money damages shall not bar the Government from collecting money payable to an individual by administrative offset if the individual is provided with an opportunity for an administrative hearing subject to judicial review. Authorizes the Secretary to disclose a taxpayer's address to an agency or an agency contractor engaged in a proceeding to collect a Federal claim. Permits such agency or contractor to redisclose such information. Authorizes appropriations for the employment in the Internal Revenue Service of sufficient personnel to collect all Federal tax liabilities.
United States · United States Congress · 17 March 1981
Amends the Urban Mass Transportation Act of 1964 to permit a State or a recipient of Federal financial assistance under such Act to submit a program to the Secretary of Transportation with regard to the transportation of handicapped persons. Directs the Secretary, in consultation with the Architectural and Transportation Barriers Compliance Board, to approve, subject to specified criteria, such programs. Requires such State or recipient of Federal financial assistance to consult with the community of handicapped persons for whom such transportation will be provided. Requires each State and recipient to certify annually that it is in compliance with such program. Prohibits Federal funds from being made available to a State or recipient not in compliance with its program.
United States · United States Congress · 17 March 1981
Grants the consent of Congress to the States of Virginia and Maryland and the District of Columbia to amend the Washington Metropolitan Area Transit Regulation Compact regarding the mediation of labor disputes involving the Washington Metropolitan Area Transit Authority and its employees, when such disputes are not resolved by collective bargaining. Prescribes procedures for the appointment of a factfinding board under specified circumstances. Prohibits binding arbitration except in cases of individual employee grievances.
United States · United States Congress · 17 March 1981
Amends the Immigration and Nationality Act to authorize the President, in the case of acts of terrorism or other hostile acts committed with the assistance or acquiescence of a foreign state, to exclude or deport nationals of that state from the United States. Permits the President to modify, terminate, or exclude certain classes of aliens from such an order. Limits administrative and judicial procedures and appeals for such aliens.
United States · United States Congress · 17 March 1981
Business Accounting and Foreign Trade Simplification Act - Changes the name of the Foreign Corrupt Practices Act of 1977 (FCPA) to the Business Practices and Records Act. Amends the Securities Exchange Act of 1934 to require securities issuers to maintain an internal accounting system that provides reasonable assurance that specified accountability and accuracy goals are met. Establishes the degree of previous knowledge necessary to find liability for violations of the accounting standards. Requires only good faith efforts at ensuring compliance by issuers who hold 50 percent or less of the equity of domestic or foreign firms. Transfers from the Security and Exchange Commission to the Department of Justice jurisdiction to enforce the antibribery prohibitions of the FCPA with respect to issuers. Changes the jurisdictional basis of the current corrupt practices prohibition to prohibit bribery "with respect to activities in interstate or foreign commerce" (currently, the basis is use of the mails or interstate commerce "in furtherance" of bribery). Prohibits payments or promises made "directly or indirectly" by a domestic concern to a foreign official in order to obtain business. Prohibits such payments that are made to influence a foreign official's act or induce such an official to violate a legal duty. Prohibits domestic concerns from directing or authorizing such payments. Exempts from such prohibition any payment to a foreign official to facilitate or expedite performance of official duties and which is customary in the country where made. Enumerates additional exemptions, including items of value given in return for hospitality or in token of regard and esteem, and marketing or demonstration expenses pertaining to the business presentation. Empowers the Attorney General to undertake any civil investigation which is necessary to enforce the Act. Makes the provision in the Business Practices and Records Act the exclusive Federal law authorizing Federal proceedings against a domestic concern for using the mails or any instrumentality of interstate commerce to violate such Act. Requires an interagency task force to issue guidelines specifying permissible conduct and arrangements associated with common types of export sales arrangements and business contracts and precautionary procedures creating a rebuttable presumption of compliance. Provides for the establishment of a Business Practices and Records Act Review Procedure to answer specific inquiries concerning enforcement of such Act. Requires the Attorney General to issue opinions regarding compliance. Makes such opinions final and binding on all parties if the conduct does not involve a violation. Requires annual reports to Congress by: (1) the Attorney General concerning actions taken pursuant to such Act; and (2) the Chairman of the Securities and Exchange Commission concerning the reporting requirements. Expresses the sense of the Congress that the President should negotiate agreements establishing standards of conduct for international business practices, a resolution procedure, and rates of commissions. Directs the President to report to Congress concerning the progress of such negotiations. Requires Congress to review the Business Practices and Records Act after receiving the President's report. Directs the President to report to Congress on the legal and practical consequences of specific action that the United States could take under existing law to: (1) promote international cooperation to prevent bribery of foreign officials, candidates, or parties in third countries; and (2) encourage persons or businesses operating in foreign countries to refrain from bribing foreign officials, candidates, or parties to the disadvantage of U. S. industry. Requires the report to contain recommendations for new legislation and an analysis of the potential effect on U. S. interests of the corruption of foreign officials and political leaders.
United States · United States Congress · 12 March 1981
Amends the highway safety programs uniform standards to include: (1) comprehensive alcohol-traffic safety programs; and (2) penalties to deter motorists from driving while under the influence of alcohol.
United States · United States Congress · 12 March 1981
Prohibits the Federal Trade Commission or any administrative law judge from issuing antitrust decisions, findings, or cease-and-desist orders in concentrated market structure or shared monopoly proceedings until Congress establishes and defines the elements of such a violation. Declares that this Act shall apply to any proceeding pending on March 10, 1981. Vacates any decision or order issued in such proceeding before the enactment of this Act.
United States · United States Congress · 11 March 1981
Amends the Federal criminal code to require that the amount of bail set for any person charged with a drug related offense involving possession or delivery of a controlled substance be not less than the street value of the drug seized. Permits a judicial officer to set another amount upon a determination that compelling circumstances so require.
United States · United States Congress · 11 March 1981
Amends the Securities Exchange Act of 1934 to establish margin requirements of 50 percent for the initial extension or maintenance of credit for the purchase of securities.
United States · United States Congress · 11 March 1981
Amends the Internal Revenue Code to permit a taxpayer to elect to compute the depreciation on certain eligible vessels and vessel construction facilities by using a useful life of five years.
United States · United States Congress · 10 March 1981
Amends title XIX (Medicaid) of the Social Security Act to permit a State to terminate an individual's benefits for up to one year after notice and opportunity for hearing, if it is determined, by a preponderance of the evidence, that such individual has committed specified Medicaid abuses.
United States · United States Congress · 10 March 1981
Amends the Omnibus Crime Control Act of 1970 to increase the mandatory penalties for using or carrying a firearm during commission of a Federal felony. Increases the additional penalty imposed for such offense to five to ten years' imprisonment for a first offense (currently, one to ten years) and ten to 25 years for a second or subsequent offense (currently, two to 25 years). Makes an offender ineligible for parole during the first five years for a second or subsequent offense.
United States · United States Congress · 10 March 1981
Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury to prepare, for distribution to taxpayers, brief but comprehensive statements which set forth in nontechnical terms: (1) the rights and obligations of taxpayers during an audit; (2) the procedures which the Internal Revenue Service (IRS) 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 statement to accompany any tax forms sent to taxpayers. Amends the Internal Revenue Code to prescribe 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 or organization 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 IRS, 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. Makes binding on the Secretary: (1) a tax return prepared for the taxpayer by an officer or employee of the IRS acting in his official capacity to provide such assistance; and (2) information or advice given to the taxpayer by such an officer or employee acting in his official capacity. 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. Places the burden of proof, in administrative and judicial proceedings involving the IRS and a taxpayer, upon the IRS. Directs that all property of taxpayers, for purposes of the estate and gift tax, be valued at historical cost (original cost to the taxpayer or the basis of the property if it was not purchased). Prohibits the use in IRS personnel evaluations of amounts collected pursuant to audits or investigations. Requires the annual audit of the tax returns of IRS revenue agents and tax auditors. Requires a court order before property of a taxpayer may be levied upon for the collection of tax.
United States · United States Congress · 9 March 1981
Repeals title III (Marine Sanctuaries) of the Marine Protection, Research, and Sanctuaries Act of 1972. Redesignates such Act as the Marine Protection and Research Act of 1972.
United States · United States Congress · 9 March 1981
Amends the Foreign Assistance Act of 1961 to repeal the prohibition against using funds authorized for international narcotics control to pay for herbicides to eradicate marihuana. Makes narcotics control funds appropriated before enactment of this Act available to pay for such herbicides. Removes specified limitations on the uses of narcotics control funds obligated for Colombia and appropriated for fiscal year 1980.
United States · United States Congress · 9 March 1981
Agricultural Export Credit Revolving Fund Act - Amends the Food for Peace Act of 1966 to establish within the Treasury the Agricultural Export Credit Revolving Fund to finance commercial export credit sales of agricultural commodities out of private stocks. Requires the Commodity Credit Corporation to deposit in the Fund: (1) a sum of money equal to the aggregate of amounts received by such Corporation from the liquidation of certain financing arrangements made before the enactment of this Act and liquidated after a specified date; and (2) all sums received by such Corporation from the liquidation of certain other financing arrangements made after enactment of this Act.
United States · United States Congress · 9 March 1981
Federal Lending Oversight and Control Act - Declares that the purpose of this Act is to provide a statutory basis for controlling loans and loan guarantees under Federal credit programs through the congressional budget process. Title I: Reports Regarding Federal Credit Activity - Requires the Secretary of the Treasury, not later than February 1 and August 1 of each year, in consultation with the Council of Economic Advisors, to transmit a report to both Houses of Congress regarding Federal credit activity during the previous six month period. Requires each such report to examine the relationship between Federal credit activity during the previous six-month period and: (1) the condition of the economy; (2) the availability and cost of credit in the private sector; and (3) the exercise of monetary and fiscal policy by the Federal Government. Amends the Federal Reserve Act to direct the Board of Governors of the Federal Reserve System, in their biannual reports to Congress concerning recent developments affecting economic trends in the Nation, to examine the effects of Federal credit activity on the availability and cost of credit in the private sector and on the exercise of monetary policy by the Board and the Federal Open Market Committee. Amends the Budget and Accounting Act of 1921 to require the President, in his annual budget statement to the Congress, to include all essential facts regarding direct lending by the Government and guarantees by the Government of the repayment of indebtedness incurred by another person or government. Title II: Changes in Congressional Budget Procedures - Amends the Congressional Budget Act of 1974 to require the first concurrent resolution on the budget for each fiscal year to set forth the appropriate level of total gross obligations for the principal amount of direct loans and the appropriate level of total commitments to guarantee loans and to allocate such totals among the major functional categories of the budget. Directs each standing committee of the House and Senate to submit its estimates of direct loan obligations and loan guarantee commitments provided for in legislation under its jurisdiction by March 15 of each year for consideration of the Budget Committee in formulating the budget resolution. Directs the House and Senate Banking Committees to submit recommendations to the Budget Committees for the aggregate levels of direct loans and loan guarantees in each fiscal year. Requires the joint explanatory statement accompanying a conference report on the concurrent resolution on the budget to include an estimate allocation of the total levels of direct loan obligations and loan guarantee commitments among the committees of the House and Senate. Directs the Committees on Appropriations to provide such an allocation among their subcommittees as soon as practicable after a budget resolution has been agreed to. Requires the House Committee on Appropriations, before reporting any regular appropriations bills, to submit a summary report to the House comparing the credit authority contained in such bills to the levels agreed to in the budget resolution. Requires any report accompanying legislation conferring new budget authority or increasing tax expenditures to include information on direct loan obligations and loan guarantee commitments. Establishes a deadline for the completion of action on legislation providing credit authority. Requires the second concurrent resolution on the budget in any fiscal year and the reconciliation process to take into account Federal obligations and commitments on loans and loan guarantees. Declares out of order any measure brought up for consideration in either House which would increase the level of loan obligations and guarantee commitments agreed to in the budget process. Requires any authority to guarantee the payment of any indebtedness to be contingent on provisions in appropriation Acts. Title III: Amendments to House Rules - Amends rule X of the Rules of the House of Representatives to require each standing committee (other than the Committee on Appropriations and the Committee on the Budget) to review and make appropriate recommendations with respect to the consistency and uniformity of the different definitions, default provisions, policies, interest rates, and other terms and conditions relating to direct loan, loan insurance, and loan guarantee activities included in any laws of which the subject matter is within the jurisdiction of that committee. Title IV: Construction and Effective Dates - Sets forth the effective dates of the titles of this Act.
United States · United States Congress · 4 March 1981
Foreign Trade Antitrust Improvements Act of 1981 - Amends the Sherman Act to provide antitrust law exemptions for any conduct involving trade or commerce with a foreign nation unless such conduct substantially affects commerce within the United States or excludes a domestic person from trade or commerce with such nation. Exempts joint ventures limited to export trading from provisions of the Clayton Act which prohibit a corporation from acquiring the share capital or assets of another corporation to lessen competition or create a monopoly.
United States · United States Congress · 4 March 1981
Inventory Simplification and Reform Tax Act of 1981 - Amends the Internal Revenue Code to eliminate the qualification requirement for the last-in, first-out (LIFO) method of accounting that a taxpayer use no inventory method for financial reporting or credit purposes other than the LIFO method. Allows a taxpayer who adopts the LIFO method to spread increases in taxable income attributable to such change over a ten-year period. Allows an election by small businesses which use the dollar method of pricing inventories under the LIFO method and which have average annual receipts of $5,000,000 or less for the three taxable years ending with the year of election to use one inventory pool for any trade or business. Permits a wholesaler or retailer who uses such method to elect the use of inventory pools based on the applicable Government price index categories for all items of inventory. Allows the use of such index categories in the pricing of inventories under such dollar-value methods. Allows an election to use a link chain or index method to compute the LIFO value of dollar-value pool without regard to suitability or practicality of any other method. Repeals the requirement, with respect to liquidation plans adopted after December 31, 1981, that a corporation inventorying goods under the LIFO method treat the LIFO recapture amount with respect to distributed inventory assets as gain from the sale of such assets. Allows an election by small businesses which are at least half-owned by active participants in the trade or business and which have average annual gross receipts of $1,500,000 or less for the three taxable years ending with the year of election to use the cash receipts and disbursements method of accounting without regard to any inventory requirements. Permits a taxpayer to reduce the value of a portion of excess inventory items held for more than 12 months. Sets forth a schedule for such reductions.
United States · United States Congress · 4 March 1981
Amends the Department of Education Organization Act to terminate the Department of Education on October 1, 1982. Directs the President, not later than 90 days prior to such termination date, to submit a plan to the Congress for the abolition or transfer to other departments and agencies of the functions of the Department. Prohibits the submission of any such plan which provides for or effectively creates a new Executive department. Provides that such plan shall take effect at the end of the first period of 60 calendar days of continuous session of Congress after the plan is submitted, unless before the end of such period either House passes a resolution of disapproval. Directs the President to submit another plan within 30 days after such disapproval and to continue to submit plans until a plan takes effect.
United States · United States Congress · 4 March 1981
Amends the Internal Revenue Code and the Social Security Act to exempt employees who are members of religious faiths which oppose participation in the social security program from coverage under such program and to grant to such employees a refund of social security taxes. Exempts employers engaged in farming and their employees in cases where both are members of faiths which oppose participation in the social security system. Extends the exemption from social security taxes to self-employed members of religious groups who are opposed to participation in the social security program but not opposed to participation in private insurance plans.
United States · United States Congress · 4 March 1981
Amends the Federal criminal code to increase the maximum penalties for desecration of the United States flag from one year imprisonment and/or a $1,000 fine to five years' imprisonment and/or a $5,000 fine.
United States · United States Congress · 4 March 1981
Committee Improvement Amendments of 1981 - Amends the Rules of the House of Representatives to require each standing committee, not later than 60 days after the Congress convenes, to submit an oversight agenda to the Committee on Government Operations. Directs such committee to hold hearings at which the chairman and ranking minority member of each standing committee shall testify on the oversight accomplishments of the preceding Congress and the proposed oversight agenda for the new Congress. Requires the Committee on Government Operations, not later than 90 days after the Congress convenes, to report to the House an oversight agenda resolution which incorporates such agendas of all standing committees, and additional recommendations of the committee. Directs the House to complete action on such resolution not later than 90 days after the Congress convenes, to report to the House an oversight agenda resolution which incorporates such agendas of all standing committees, and additional recommendations of the committee. Directs the House to complete action on such resolution not later than 180 days after the Congress convenes. Directs the Speaker of the House to initially refer each bill, resolution, or other matter to one committee of principal jurisdiction. Eliminates the authority of the Speaker to refer any such matter to two or more committees for concurrent consideration. Requires the membership of each committee, select committee, and conference committee (and each subcommittee, task force, or subunit thereof) to reflect the ratio of majority to minority Members. Provides that such ratio be reflected for standing committees at the beginning of each Congress, and for select and conference committees at the time of appointment. Prohibits any standing committee to establish more than six subcommittees, and any Member to serve at any one time on more than four subcommittees. Defines subcommittee as any subunit of a standing committee established for a period of more than six months. Prohibits the vote by any member of any committee or subcommittee to be cast by proxy. Provides that a majority of members of each committee or subcommittee shall constitute a quorum for the transaction of any business. Prohibits the House to consider any primary expense resolution until the Committee on House Administration has reported and the House has adopted a resolution establishing committee staff personnel ceilings for that year. Requires such committee to specify in any primary or supplemental expense resolution the number of staff positions authorized therein. Authorizes the House to consider any supplemental expense resolution in excess of such ceiling by a vote of two-thirds of the Members present.
United States · United States Congress · 26 February 1981
Employee Retirement Savings Contribution Act of 1981 - Amends the Internal Revenue Code to allow employees who are participants in tax-qualified employer retirement plans an income tax deduction for contributions to such plans or to individual retirement accounts. Limits the amount of such deduction to the lesser of 15 percent of the employee's compensation for the taxable year or $1,500. Disallows such deduction for individuals otherwise claiming a deduction for contributions for retirement savings. Limits the deduction for government employees to the amount of plan contributions which exceeds the amount of employment tax which such employees would pay if they were subject to the employment tax.
United States · United States Congress · 25 February 1981
Amends the Comprehensive Employment and Training Act (CETA) to remove the requirement that unemployment benefits be paid on the basis of services performed in public service jobs under CETA programs.
United States · United States Congress · 25 February 1981
Amends the Internal Revenue Code to provide that a certain custodianship, a guardianship, and an estate during the period of estate administration shall not be treated as generation-skipping trust equivalents for purposes of the tax on generation-skipping transfers.
United States · United States Congress · 25 February 1981
Amends the Impoundment Control Act of 1974 to require Congress, within 45 days after the President notifies Congress of his intention to rescind appropriated budget authority, to pass a resolution disapproving such rescission in order to make such budget authority available for obligation.
United States · United States Congress · 25 February 1981
Amends the Internal Revenue Code to redefine capital gains and losses so as to eliminate the one year holding period requirement for capital gains tax treatment. Removes such requirement for property used in a trade or business. Revises the tax treatment of capital losses.
United States · United States Congress · 25 February 1981
Expresses the sense of Congress that: (1) Israel's security in the 1980's will reflect the military balance of power and continued U.S. assistance; (2) support of Israel will entail support of the United States; (3) the United States should build up its strength to contain Soviet influence in the Middle East; and (4) such actions will be viewed as reaffirming U.S. security agreements with Israel.
United States · United States Congress · 24 February 1981
Amends the Food Stamp Act of 1977 to repeal provisions which authorize certain food stamp recipients involved in labor-management disputes to continue to receive benefits.
United States · United States Congress · 24 February 1981
Amends the Federal criminal code to establish penalties for forcibly assaulting, striking, wounding, discharging a firearm or explosive at, or offering violence to, any fireman or law enforcement officer on account of such individual's performance of official duties.
![Official portrait of Rep. Collins, James M. [R-TX-3]](https://www.congress.gov/img/member/c000638_200.jpg)