United States · United States Congress · 5 March 1979
Unfair International Trade Practices Reform Act of 1979 - Title I: Antidumping Act Amendments - Amends the Antidumping Act of 1921 to require the Secretary of the Treasury to conduct a preliminary investigation within 45 days of receiving information that foreign goods are being, or are likely to be, sold in the United States at less than fair value. Directs the Secretary to make public any determination and, if an affirmative determination is made, forward preliminary indications of possible sales at less than fair value to the International Trade Commission. Requires the Commission to investigate whether U.S. industry is being or is likely to be injured due to imports at less than fair value within 45 days after receiving a petition containing such information or after receiving notification that the Secretary is conducting a preliminary investigation. Requires the Secretary to initiate a full-scale investigation if both the Secretary and the Commission publish affirmative determinations that foreign goods are being sold at less than fair value and are likely to hurt U.S. industry. Stipulates that a final determination should be made within seven months. Directs the Commission to make a final determination concerning harm to U.S. industry within three months of the Secretary's final affirmative determination. Provides for a public hearing, if requested, before any determination is made. Sets forth the procedure by which an foreign exporter or domestic importer may petition: (1) the Secretary to terminate a final determination of sales at less than full value; and (2) the Commission to terminate its determination that U.S. industry is likely to be harmed by such sales. Imposes a special dumping duty on foreign goods when a finding has been made that such goods are being sold at less than full value. Requires customs officers to collect an estimated dumping duty based upon the margins of dumping included in the final determination of the Secretary. Requires the Secretary to periodically revise the applicable margin of dumping and apply such margins of dumping retroactively to the imported goods. Requires the importer to furnish such information as the Secretary deems necessary for ascertaining any special dumping duty to be imposed. Stipulates that all information developed in connection with the assessment and liquidation process shall be available upon request to interested parties. Title II: 1930 Tariff Act Amendments - Amends the Tariff Act of 1930 to require the Secretary to investigate whether any bounty or grant is being paid or bestowed upon exports into the United States within 45 days after a petition is filed or information is received concerning such bounty or grant, and forward an affirmative determination to the Commission. Directs the Commission to investigate whether U.S. industry is likely to be injured due to such export bounties or grants within 45 days after a petition is filed or information is received concerning such harm to U.S. industry. Provides for a full-scale investigation upon publication of the Secretary's and the Commission's affirmative determinations of the import practices, with a final determination within seven months. Directs the Secretary to keep the Commission informed as to such imports and the amount of bounties or grants. Directs the Secretary to publish a Countervailing Duty Order, following final affirmative determinations by the Secretary and the Commission, providing for the collection of countervailing duties in the amount of the bounty or grant. Requires customs officers to collect estimated countervailing duties on or before entry of the affected goods. Provides for periodic revisions of bounties or grants to be applied retroactively to imported goods. Stipulates that all information should be available to interested parties. Sets forth the procedure by which a foreign exporter or domestic importer may petition the Secretary and the Commission to terminate the final determinations of export bounties or grants. Provides for a public hearing before any determination is made at the request of an interested party. Directs the Secretary to require a certified invoice with imported goods which includes a statement of the prices at which such goods are sold in the exporting country (home consumption prices). Directs the Secretaries of the Treasury and Commerce and the Commission Chairman to publish quarterly a statistical enumeration of the purchase prices and home consumption prices. Requires a verified statement from foreign manufacturers whose goods supply ten percent or more of the U.S. market showing the home market value and the purchase price. Authorizes the Commission to suspend its investigation of unfair methods of competition by imports. Stipulates that the Commission need not determine if there has been a violation if other authorized action determines the controversy. Sets forth the penalties for violating a final order of the Commission. Permits adversely affected foreign manufacturers or exporters or domestic importers to contest in the U.S. Customs Court any finding or order relating to dumping or amount of bounties or grants. Permits domestic manufacturers or labor organizations to contest in the U.S. Customs Court any determination that goods are not being sold at less than fair value, that bounties or grants are not being paid, or that U.S. industry is not being injured by such activities. Title III: Amendments to Customs Court Procedure Laws - Amends the provisions setting forth Customs Court procedure to permit actions contesting: (1) the termination of findings that imported goods are being sold at less than fair value; (2) the termination of Countervailing Duty Orders; or (3) determinations that U.S. industry is not being harmed by sales of imported goods at less than fair value or export bounties or grants. Title IV: Study of Transferring Treasury Investigative Responsibilities to International Trade Commission - Directs the Comptroller General to study and report to Congress the need for and feasibility of transferring the duties of the Secretary to the Commission or independent section of a department of international trade. Title V: Amendments to the Revenue Act of September 8, 1916 - Amends a provision making it unlawful to import or sell articles in the United States at less than market value to give the burden of rebutting the prima facie case, by showing justification, to the person charged with the violation. Permits any person injured by a violation to sue for treble damages. Requires such suit to be commenced within four years after the cause of action accrued. Stipulates that the Commissioner of Customs shall be the agent upon whom all lawful process may be served in any action or proceeding against foreign manufacturers or exporters.
United States · United States Congress · 5 March 1979
Senior Citizens Health Insurance Reform Act of 1979 - Directs the Secretary of Health, Education, and Welfare to institute a program of voluntary certification for health insurance policies sold in supplementation of medicare. Sets forth minimum standards for such certification with respect to liability, cancellation, reasonableness of premium charge, and economic benefit to the insured. Establishes criminal penalties for: (1) misrepresentations in connection with such certification; (2) the sale of specified types of duplicate insurance; and (3) certain activities in connection with the sale of insurance policies in States which have not approved such policies.
United States · United States Congress · 1 March 1979
Honest Budgeting Act of 1979 - Requires the fiscal operations of the Rural Electrification and Telephone Revolving Fund, the Rural Telephone Bank, the United States Railway Association, the Pension Benefit Guaranty Corporation, the Federal Financing Bank, and the Postal Service Fund to be included in the budget totals of the United States Government effective with the fiscal year 1983 budget.
United States · United States Congress · 27 February 1979
Alternative Budget Act of 1979 - Amends the Second Liberty Bond Act to direct the President to submit to the Congress an alternate, balanced budget, consistent with the debt ceiling, if the President's proposed budget for any fiscal year would result in either a deficit or an increase in the public debt beyond the ceiling prescribed by statute. Requires such an alternative budget to be accompanied by a clear and understandable explanation of the differences between its provisions and the proposed Presidential budget. Directs the President to submit a plan to the Congress for reducing budget outlays if increases in the public debt ceiling, deficit, or total budget outlays exceed the projections set forth in the second concurrent resolution on the budget in any fiscal year. Requires the Presidential budget to include a report on increased income tax receipts which: (1) differentiates the increases due to inflation from those due to proposed or existing legislation; (2) classifies such increases according to income level and family size; and (3) includes recommendations for legislation to offset such increases.
United States · United States Congress · 26 February 1979
Amends title XVIII (Medicare) of the Social Security Act to provide coverage under the Medicare program for: (1) all services performed by a dentist which would be covered if performed by a physician; and (2) inpatient hospital services furnished because of the security of the dental procedure.
United States · United States Congress · 22 February 1979
Amends the Internal Revenue Code, with regard to income averaging, to reduce the base period income of an individual by the zero bracket amount. Specifies a new formula for computing the tax on averageable income, taking such reduction of base period income into consideration.
United States · United States Congress · 21 February 1979
Extends through fiscal year 1984 the entitlement periods for the authorization of appropriations under the State and Local Fiscal Assistance Act of 1972.
United States · United States Congress · 15 February 1979
Robert A. Taft Institute of Government Trust Fund Act - Establishes in the United States Treasury the Robert A. Taft Institute Trust Fund. Authorizes the Commissioner of Education to make grants from such fund to develop the Robert A. Taft Institute of Government, New York, New York. Authorizes the Secretary of the Treasury to invest portions of the Fund not required to meet current withdrawals. Appropriates $15,000,000 to the Fund.
United States · United States Congress · 15 February 1979
Requires that payments to recipients under the program of Aid to Families with Dependent Children of the Social Security Act which are made during any period in which such recipient is also awaiting a determination of disability for disability benefits under title II (Old- Age, Survivors and Disability Insurance) of the Social Security Act shall be deducted from the amount of any disability benefits subsequently awarded on a retroactive basis for the period in which the disability determination was pending.
United States · United States Congress · 15 February 1979
Amends the Internal Revenue Code to confer tax-exempt status upon employee benefit trusts organized to invest in real estate. Sets forth requirements for the qualification of such a trust for preferential tax treatment, including requirements that the total cost of all the trust's property exceed $10,000,000 and that at least 75 percent of such total cost consists of real property, interests in real property, cash, or Government securities.
United States · United States Congress · 15 February 1979
Constitutional Amendment - Empowers each State to choose electors for President and Vice President equal to the total number of Senators and Representatives the State is entitled to in Congress. Mandates the popular election of electors. Requires electors who are elected according to the number of Representatives in the State to be chosen from the electoral districts formed by the State legislature. Requires that successor electors are bound to follow the declaration of voting intention that each elector must make. Stipulates that any vote cast by an elector contrary to the declaration made by the elector shall be counted as a vote cast in accordance with his declaration. States that in case of a tie the person having a majority of votes cast by electors from electoral districts shall be President. Directs that in a situation of none receiving such a majority, the Members of the Senate and House of Representatives, each having one vote, shall choose the President and Vice President from the top three votegetters. Declares a person constitutionally ineligible to be President ineligible to be Vice President. Directs each State legislature to divide the State into electoral districts containing substantially equal number of inhabitants.
United States · United States Congress · 8 February 1979
Disability Insurance Amendments of 1979 - Amends title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to reduce the maximum amount of monthly benefits payable under such title on the basis of wages and self-employment income to the smaller of: (1) 75 percent of an individual's average indexed monthly earnings; or (2) 150 percent of an individual's primary insurance amount. Amends the procedure for computing the primary insurance amount of an individual to reduce the number of years of low earnings which must be discarded in determining the number of an applicant's benefit computation years in cases in which an individual ceased earning income before attaining age 45 because of a disability. Requires the Commissioner of Social Security to develop and carry out experiments and demonstration projects designed to compare various methods of treating the work activity of disabled beneficiaries under title II, including reductions in benefits based on earnings designed to encourage disabled beneficiaries to work. Requires the Commissioner to report to Congress on such projects. Excludes from an individual's earnings, in determining whether an individual can engage in gainful activity, an amount equal to the cost of any attendant care services, medical devices, and similar items and services necessary to enable such individual to work, whether or not such assistance is needed to enable such individual to carry out such individual's normal daily functions. Provides "trial work periods" for disabled widows and widowers. Provides, in the case of children, widows, and widowers, that the period of time to which such individuals are entitled to disability insurance benefit payments may extend to the 15th month following the end of an individual's "trial work period." Entitles individuals who have had "trial work periods" to hospital insurance benefits under title XVIII (Medicare) for a period of 24 months following such period where such individuals have had disability benefits under title II terminated due to work. Eliminates the requirement that the 24 months which an individual must be disabled in order to qualify for hospital insurance benefits under the Medicare program be consecutive. Authorizes the Secretary of Health, Education, and Welfare, in addition to previously designated State agencies, to determine whether or not an individual is disabled and the date on which the disability began or ceased. Directs the Secretary to review specified percentages of such determinations made by States so that at least 80 percent of such determinations are reviewed after fiscal year 1981. Requires the Secretary to provide specified information on which a decision concerning the rights of an applicant for title II benefits may be made. Directs the Commissioner of Social Security to carry out a demonstration project to determine the feasibility of simplifying and strengthening the initial disability determination process under title II. Requires the Commissioner to report to Congress on such project. Requires the Secretary to submit to Congress a report recommending the establishment of appropriate time limitations governing decisions on benefit claims. Authorizes the transfer from the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund of such sums as may be necessary to reimburse the general fund in the U.S. Treasury for the Federal share and the State for twice the State share of the costs of vocational rehabilitation services furnished certain disabled individuals under a State plan for vocational rehabilitation services which result in a cessation of such an individual's disability. Directs the Secretary to study alternative methods of financing vocational rehabilitation services to disabled beneficiaries under title II to the end that maximum savings will result to the Trust Funds. Authorizes the continuation of disability insurance benefit payments to an individual whose impairment has ceased if such individual is participating in an approved vocational rehabilitation program and the Commissioner of Social Security determines that the completion of such program, or its continuation for a specified period, will increase the likelihood that such individual may be permanently removed from the disability benefit rolls. Requires, in any case in which an individual is determined to be under a disability, unless such disability is found to be permanent, that the case be reviewed for the purposes of continuing eligibility at least once every three years.
United States · United States Congress · 1 February 1979
Amends the Internal Revenue Code to permit taxpayers who do not itemize income tax deductions to claim a deduction from gross income for charitable contributions.
United States · United States Congress · 31 January 1979
Amends title XVIII (Medicare) of the Social Security Act to authorize payment for specified services performed by chiropractors, including x-rays and for physical examinations, and for related routine laboratory tests.
United States · United States Congress · 31 January 1979
Authorizes the expenditure of funds not to exceed $2,890,000 for investigations and studies to be conducted by the House Committee on Ways and Means. Declares that no part of these funds shall be available for expenditure in connection with the study of any subject which is being investigated by any other House committee. States that the authorization granted by this resolution shall expire on January 3, 1980.
United States · United States Congress · 29 January 1979
Amends the Internal Revenue Code to provide that, for purposes of computing the allowable retirement plan exclusion and employer contributions allowance for church employees, all years of service for a church, church association, or an agency for such churches, shall be considered employment for one employer. Extends to church employees the same option presently enjoyed by employees of tax-exempt health and education organizations to elect alternative exclusion allowances for contributions to annuity contracts. Provides a minimum $10,000 allowance for annual additions to these contracts without regard to the amount of the employee's compensation.
United States · United States Congress · 29 January 1979
Amends the Internal Revenue Code to make permanent the special tax treatment of church agency pension plans as qualified church plans. Provides that plans maintained by groups or associations of churches include individuals "substantially all" of whom are qualified beneficiaries. Allows such plans to retain accrued benefits, according to their terms, or to continue receiving contributions for up to five years for separated employees. Allows any plan which is determined to have failed to meet church plan requirements a grace period of 270 days, or any other period specified by the Secretary of the Treasury or a court in an adjudication of such an issue, to bring itself into compliance without becoming disqualified. Applies these provisions retroactively to 1974.
United States · United States Congress · 29 January 1979
Amends the Federal Mine Safety and Health Amendments Act of 1977 to provide that provisions of such Act shall not apply to stone mining or sand and gravel mining operations.
United States · United States Congress · 29 January 1979
Amends the Employee Retirement Income Security Act to make permanent the special tax treatment of church agency pension plans as qualified church plans. Provides that plans maintained by groups or associations of churches include individuals "substantially all" of whom are qualified beneficiaries. Allows such plans to retain accrued benefits, according to their terms, or to continue receiving contributions for up to five years for separated employees. Allows any plan which is determined to have failed to meet church plan requirements a grace period of 270 days, or any other period specified by the Secretary of the Treasury or a court in an adjudication of such an issue, to bring itself into compliance without becoming disqualified. Applies these provisions retroactively to 1974.
United States · United States Congress · 29 January 1979
Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to exclude certain mission societies and their missionary members from social security taxes.
United States · United States Congress · 25 January 1979
Provides that each State entitled to more than one Representative in the 99th Congress or any subsequent Congress shall establish a number of districts equal to the number of Representatives to which that State is entitled. Directs the districts to be established as soon as practicable after the latest decennial census, but in no case later than three years. Sets forth the standards for establishing districts in order to insure fair and effective representation in the House of Representatives. Declares that any State legislature may establish by law standards for establishing fair and effective districts. Sets forth judicial procedures to insure compliance with this Act.
United States · United States Congress · 25 January 1979
Excludes from the Federal law limiting and restricting the corporate powers of national banking associations to deal in and underwrite investment securities, specified dealings in and underwriting of all other nongeneral obligations issued or guaranteed by or on behalf of a State or any political subdivision thereof or agency of a State or any political subdivision thereof (except special assessment obligations and industrial revenue bonds) which are at the time eligible for purchase by a national bank for its own account, subject to specified limitations. Requires the Secretary of the Treasury to submit an annual report to the Congress showing the extent to which the business of underwriting and dealing in State and local obligations is being carried on by commercial banks as compared with other banking institutions with a view to determining the effect of the amendment made by the first section of this Act on the institutional distribution of such business.
United States · United States Congress · 18 January 1979
Amends the Tariff Act of 1930 to extend the authority of the Secretary of the Treasury to waive the imposition of countervailing duties until the date of enactment or defeat of legislation implementing a multilateral trade agreement or agreements governing the use of subsidies or (2) October 20, 1979 (whichever occurs first).
United States · United States Congress · 18 January 1979
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to require States having agreements for coverage of their employees under the system of insurance established by such title to make payments and reports on a calendar-quarter basis.
United States · United States Congress · 18 January 1979
Amends the Internal Revenue Code to permit States to deny compensation under the Federal Unemployment Tax Act to substitute teachers who are paid on a per diem basis and are employed for less than 45 days in the applicable base period.
United States · United States Congress · 18 January 1979
Amends the Internal Revenue Code to exclude from the coverage of the Federal Unemployment Tax Act full time students who work for camps for fewer than 13 weeks during the year.
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
Amends the Internal Revenue Code to permit certain Government officials to accept payment from private foundations of limited traveling expenses between a point in the United States and a point outside the United States without being subject to the tax on self-dealing.
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 · 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
Medicare Long-Term Care Act of 1979 - Amends Title XVIII (Medicare) of the Social Security Act to establish a voluntary program to provide long-term care benefits for aged and disabled individuals who elect to enroll under such program, financed from premium payments by enrollees together with contributions from funds appropriated by the Federal Government and contributions by States. Lists criteria for eligibility for long-term care service benefits. States that the benefits provided to an individual under this Act shall consist of (1) home health services, (2) homemaker services, (3) nutrition services, (4) long-term institutional care services, (5) day care and foster home services, and (6) community mental health center outpatient services. Enumerates the requirements for certification of a State long-term care agency by the Secretary of Health, Education, and Welfare. Provides for the payment of premiums for benefits received under this Act by individuals who elect to participate in the long-term care program. Establishes on the books of the Treasury of the United States a trust fund to be known as the Federal Long-Term Care Trust Fund. Creates a Board of Trustees of such Trust Fund, composed of the Secretary of the Treasury, the Secretary of Labor, and the Secretary of Health, Education, and Welfare, all ex officio. States that the Secretary of the Treasury shall be the Managing Trustee of the Board of Trustees and that the Commissioner of Social Security shall serve as the Secretary of the Board. Requires the Board to meet at least once each calendar year. Enumerates the duties of the Board. Declares that a community long-term care center shall: (1) provide the items and services listed in this Act to each individual who (a) is eligible for benefits under this part, (b) resides in the area served by such center, and (c) is certified as requiring such services; (2) evaluate and certify the long-term care needs of an individual for whom such care may be required in order to maintain such individual in an independent living arrangement which is reasonable given such individual's state of health and other circumstances (but not including such individual's economic circumstances); (3) maintain a continuous relationship with (and evaluate periodically, but not less than annually) each individual who is receiving any of the items and services listed in this Act; (4) provide full opportunity for such individual and his family to participate in the determinations and functions under this Act; (5) provide an organized system for making its existence and location known to all individuals in its service area who are eligible for benefits under this part, and for making known to such individuals the method or methods by which they may most efficiently obtain and use the services which it makes available; and (6) perform such other functions as the Secretary of Health, Education, and Welfare may by regulation prescribe in order to have such center most effectively carry out the purposes of this Act. Sets forth a formula by which payments to States for the reimbursement of community long-term care centers may be calculated. Directs the Secretary, after consultation with organizations representing the chief executives of the various States, and other interested parties, to develop and make available to community long-term care centers one or more methods of obtaining payment for the benefits covered under this Act on a prospective basis. States that once a community long-term care center elects a particular prospective method, it may not alter its election without the prior approval of the Secretary. Provides that whenever the Secretary finds that the number of community long-term care centers electing a particular prospective payment method promulgated in accordance with this Act is not sufficient to provide an adequate basis for either the operation or evaluation of that method, the Secretary shall withdraw that method and allow the community long-term care centers which have elected such method to select another method within 30 days of notice of such withdrawal. Permits a Governor of a State to certify to the Secretary a method of prospective payment other than those promulgated under this Act. States that the determination of whether an individual is entitled to benefits under this Act shall be made by the Secretary in accordance with regulations prescribed by him. Provides for increases in supplemental security income benefits.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to repeal the carryover basis provisions enacted by the Tax Reform Act of 1976 which provide that beneficiaries receiving property from a decedent's estate will retain the decedent's basis in the property. Restores prior law which "stepped up" or "stepped down" the property's basis to its market value at the time of death without imposing tax consequences on the appreciation or depreciation the property underwent while held by the decedent.
United States · United States Congress · 15 January 1979
Amends the Federal Election Campaign Act of 1971 to add Title V: Financing of General Election Campaigns for the House of Representatives. Directs the Secretary of the Treasury to maintain, in the Presidential Election Campaign Fund, the House of Representatives Election Campaign Account. Sets forth eligibility requirements to be met by candidates for election to the House of Representatives seeking payments from such Account. Limits expenditures from personal funds which may be made by candidates meeting such eligibility requirements. Entitles eligible candidates to matching payments and sets forth the procedure for determining the amounts of these payments. Stipulates that the aggregate payments to all candidates in an election shall not exceed three times the maximum amount payable in matching funds. Suspends certain expenditure limitations on eligible candidates if any candidate not eligible to receive payments pursuant to this Act makes expenditures or receives contributions in excess of specified amounts. Sets forth the procedure for requesting matching payments. Sets forth procedures to be followed by the Secretary of the Treasury in maintaining the House of Representatives Election Campaign Account. Directs the Federal Elections Commission to conduct examinations and audits of the campaign accounts of ten percent of the eligible candidates. Provides for the participation of the Commission in judicial proceedings arising under this Act. Authorizes appropriations necessary to carry out the purposes of this Act.
United States · United States Congress · 15 January 1979
Amends title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to repeal the increases enacted by the Social Security Amendments of 1977 in the contribution and benefit base from which the social security taxes of an individual are taken. Amends the Internal Revenue Code to increase the rate of tax established by the Social Security Financing Amendments of 1977 on wages received by the employees and paid by employers, and on the earnings of the self employed, for the purposes of title II of the Social Security Act. Reduces the tax rates established by the Social Security Financing Amendments of 1977 on employment and self employment income for purposes of title XVIII (Medicare) of the Social Security Act. Amends title II of the Social Security Act and the Internal Revenue Code to include Federal employees within the coverage of the Social Security system. Revises the allocations of wages and self-employment income from the Treasury to the Federal Disability Insurance Trust Fund until the year 2000 and increases such allocations thereafter. Establishes a "working spouse's benefit" under title II. Provides that any individual who receives both old-age benefits or a disability insurance benefit and wife's, husband's, widow's, widower's, or mother's insurance benefits shall be entitled to such working spouse benefit. States that such benefit shall be a percentage of the smaller of the two benefits to which the recipient was entitled. Limits the receipt of such benefits to one member of a married couple when both members are eligible. Increases by 100 percent, for taxable years beginning after 1978, allocations of wages and self-employment income from the Treasury to the Federal Hospital Insurance Trust Fund.
United States · United States Congress · 14 October 1978
Amends Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to repeal the increases enacted by the Social Security Amendments of 1977 in the contribution and benefit base from which the social security taxes of an individual are taken. Amends the Internal Revenue Code to increase the rate of tax established by the Social Security Financing Amendments of 1977 on wages received by the employees and paid by employers, and on the earnings of the self employed, for the purposes of Title II of the Social Security Act. Reduces the tax rates established by the Social Security Financing Amendments of 1977 on employment and self employment income for purposes of Title XVIII (Medicare) of the Social Security Act. Amends Title II of the Social Security Act and the Internal Revenue Code to include Federal employees within the coverage of the Social Security system. Revises the allocations of wages and self-employment income from the Treasury to the Federal Disability Insurance Trust Fund until the year 2000 and increases such allocations thereafter. Establishes a "working spouse's benefit" under Title II. Provides that any individual who receives both old-age benefits or a disability insurance benefit and wife's, husband's, widow's, widower's, or mother's insurance benefits shall be entitled to such working spouse benefit. States that such benefit shall be a percentage of the smaller of the two benefits to which the recipient was entitled. Limits the receipt of such benefits to one member of a married couple when both members are eligible. Increases by 100 percent, for taxable years beginning after 1978, allocations of wages and self- employment income from the Treasury to the Federal Hospital Insurance Trust Fund.
United States · United States Congress · 12 October 1978
Specifies that each State entitled to more than one Representative in the 99th Congress or any subsequent Congress shall establish a number of districts equal to the number of Representatives to which that State is entitled. Directs the districts to be established as soon as practicable after the latest decennial census, but in no case later than three years. Sets forth the standards for establishing districts in order to insure fair and effective representation in the House of Representatives. Declares that any State legislature may establish by law standards for establishing fair and effective districts. Sets forth judicial procedures to insure compliance with this Act.
United States · United States Congress · 10 October 1978
Amends the Employee Retirement Income Security Act to revise the definition of church plan. Deems as a church plan any plan established and maintained by an organization whose principal purpose is the administration of retirement benefit and welfare programs for church employees. Deems as a church employee any employee of a tax-exempt organization which is associated with or controlled by a church or convention of churches. Sets forth guidelines relative to treatment of church plans which presently fail to conform with the requirements of this Act.
United States · United States Congress · 10 October 1978
Amends the Internal Revenue Code to make permanent the special tax treatment of church agency pension plans as qualified church plans. Provides that plans maintained by groups or associations of churches include individuals "substantially all" of whom are qualified beneficiaries. Allows such plans to retain accrued benefits, according to their terms, or to continue receiving contributions for up to five years for separated employees. Allows any plan which is determined to have failed to meet church plan requirements a grace period of 270 days, or any other period specified by the Secretary of the Treasury or a court in an adjudication of such an issue, to bring itself into compliance without becoming disqualified. Applies these provisions retroactively to 1974.
United States · United States Congress · 10 October 1978
Amends Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to provide that no part of the excess earnings of an individual shall be charged to any month if such month is in the taxable year in which occurs the first month after December 1977 that is both a month in which the individual is entitled to benefits and is unemployed.
United States · United States Congress · 10 October 1978
Amends the Internal Revenue to provide that, for purposes of computing the allowable retirement plan exclusion and employer contributions allowance for church employees, all years of service for a church, church convention, church association or an agency for such principals, shall be considered employment for one employer.
United States · United States Congress · 10 October 1978
Amends the Internal Revenue Code to provide church employees the same power presently enjoyed by employees of tax-exempt health and education organizations to elect alternative exclusion allowances for contributions to annuity contracts. Provides a minimum allowance of $10,000 for annual additions to these contracts without respect to the amount of the employee's compensation.
United States · United States Congress · 6 October 1978
Amends Title XI (General Provisions and Professional Standards Review) of the Social Security Act to require that the Administrator of the Health Care Financing Administration be appointed by the President by and with the advice and consent of the Senate.
United States · United States Congress · 5 October 1978
Declares that the Congress opposes the President's promulgation of wage, price, or other economic stabilization standards enforced by a direct or implied threat that compliance with such standards by unions, industries, or other private economic groups will be materially considered in the exercise of administrative discretion by Federal agencies.
United States · United States Congress · 3 October 1978
Amends the Tariff Act of 1930 by extending the authority of the Secretary of the Treasury to waive the imposition of countervailing duties. Requires the President, upon the recommendation of the Special Representative for Trade Negotiations, to determine and notify Congress that the Multilateral Trade Negotiations have been substantially completed and that international agreement(s) governing the use of subsidies: (1) have been completed; (2) would be jeopardized by a failure to extend the Secretary's authority; (3) adequately protect United States trading interests; and (4) contain effective provisions for resolutions of disputes.
United States · United States Congress · 8 September 1978
Amends the Internal Revenue Code to make permanent the special tax treatment of church agency pension plans as qualified church plans. Provides that plans maintained by groups or associations of churches include individuals "substantially all" of whom are qualified beneficiaries. Allows such plans to retain accrued benefits, according to their terms, or to continue receiving contributions for up to five years for separated employees. Allows any plan which is determined to have failed to meet church plan requirements a grace period of 270 days, or any other period specified by the Secretary of the Treasury or a court in an adjudication of such an issue, to bring itself into compliance without becoming disqualified. Applies these provisions retroactively to 1974.
United States · United States Congress · 8 September 1978
Amends the Internal Revenue to provide that, for purposes of computing the allowable retirement plan exclusion and employer contributions allowance for church employees, all years of service for a church, church convention, church association or an agency for such principals, shall be considered employment for one employer.
United States · United States Congress · 8 September 1978
Amends the Internal Revenue Code to provide church employees the same power presently enjoyed by employees of tax-exempt health and education organizations to elect alternative exclusion allowances for contributions to annuity contracts. Provides a minimum allowance of $10,000 for annual additions to these contracts without respect to the amount of the employee's compensation.
United States · United States Congress · 8 September 1978
Amends the Internal Revenue Code to confer tax-exempt status upon employee benefit trusts organized to invest in real estate. Sets forth requirements for the qualification of such a trust for preferential tax treatment, including requirements that the total cost of all the trust's property exceed $10,000,000 and that at least 75 percent of such total cost consists of real property, interests in real property, cash, or Government securities.