United States · United States Congress · 31 March 1980
Amends the Internal Revenue Code to extend from June 15, 1981, to July 1, 1986, the termination date for certain provisions of the Tax Reform Act of 1976 relating to the allowance of a deduction for the amortization of certain rehabilitation expenditures for certified historic structures.
United States · United States Congress · 17 March 1980
Provides that the taxable year of inclusion in gross income of any amount covered by a nonqualified deferred compensation plan maintained by a tax-exempt organization shall be determined in accordance with principles applicable to deferred compensation plans maintained by other private organizations.
United States · United States Congress · 27 February 1980
Food Security Act of 1980 - Declares it to be U.S. policy to develop a wheat reserve solely to provide for emergency food needs in developing countries. Directs the President, in order to carry out such policy, to establish a reserve stock of wheat of up to 4,000,000 metric tons for specified purposes. Permits stocks of wheat for such reserve to be acquired: (1) through purchases from producers or in the market, if the Secretary of Agriculture determines that such purchases will not unduly disrupt the market; and (2) by designation by the Secretary of stocks of wheat acquired by the Commodity Credit Corporation. Authorizes the President to release such designated or acquired wheat reserve stocks to provide, on a donation or sale basis, emergency food assistance to developing countries at any time that the U.S. domestic wheat supply is so limited that quantities cannot be made available for disposition, except for humanitarian purposes, under the Agricultural Trade Development and Assistance Act of 1954. Provides that up to 300,000 tons of wheat may be released from the reserve in any fiscal year for use under such Act in providing urgent humanitarian relief in developing countries which suffer major disasters (as determined by the President), in circumstances of unanticipated and exceptional need when the normal means of obtaining food assistance make timely programming impossible. Directs the President to report to the appropriate congressional committees on wheat so released and its timely replenishment. Allows such wheat to be processed in the U.S. and shipped to the recipient country as wheat flour, when necessary. Requires that such wheat be made available under such Act, with specified provisions as to determinations of availability inapplicable thereto. Directs the Secretary to provide for reserve management as to location and class of wheat needed to meet emergencies, rotation to avoid spoilage and deterioration, and prompt equivalent replacement of removed quantities. Specifies that stocks of wheat shall not: (1) be considered a part of the total domestic supply (including carryover) for certain purposes; or (2) be subject to any quantitative export limitations under the Export Administration Act of 1979. Directs the Secretary to utilize the funds and authorities of the Commodity Credit Corporation in carrying out this Act, except that any restrictions applicable to the acquisition, storage, or disposition of Corporation owned or controlled commodities shall not apply to wheat for or in the reserve. Requires that the Corporation be reimbursed for actual costs under such program. Declares final any determination by the President or the Secretary under this Act. Provides that: (1) this Act shall take effect on October 1, 1980; (2) the authorities of this Act shall expire on September 30, 1983; and (3) any wheat in the reserve when such authorities expire shall be distributed under the Agricultural Trade Development and Assistance Act in fiscal year 1984 and subsequent fiscal years.
United States · United States Congress · 31 January 1980
Establishes a Commission on More Effective Government to study and recommend ways of promoting economy, efficiency, and improved service within the Federal Government. Directs the Commission to recommend methods to improve the relationship between Federal, State, and local governments. Provides for the appointment of members of the Commission by the President, the Speaker of the House of Representatives, and the President pro tempore of the Senate. Sets forth provisions governing the organization and compensation of the Commission and its staff. Empowers the Commission to establish advisory councils and committees as it deems appropriate without regard to the provisions of the Federal Advisory Committee Act. Sets forth the powers of the Commission enabling it to gather information free from subsequent review or comment by any Federal agency. Directs the Commission to submit its final report to the Congress ten days after the Ninety-eighth Congress convenes. Terminates the Commission 90 days after such date. Authorizes the appropriation of funds necessary to carry out this Act.
United States · United States Congress · 28 January 1980
Fusion Energy Research, Development, and Demonstration Act of 1980 - Directs the Secretary of Energy to establish research, development, and demonstration programs involving magnetic fusion energy systems to: (1) construct and operate a fusion engineering test facility by 1986; (2) construct and operate a magnetic fusion demonstration facility before the end of this century; (3) maintain and expand the base programs for fusion energy research and the development and testing of appropriate alternative confinement technologies; (4) maintain a strong research and development program in advanced fusion fuels; and (5) ensure an uninterrupted source of scientific and engineering talent from institutions of higher learning to support such effort. Requires such programs to include a study of the potential of using fusion energy for the production of synthetic fuels and the electrification of ground transportation systems. Directs the Secretary to disseminate information promoting the practical uses of fusion energy.
United States · United States Congress · 12 December 1979
Authorizes the President to impose higher or additional duties on the products of any country which is not cooperating with the United States in its diplomatic or economic initiatives to terminate the unlawful actions of other foreign governments regarding U.S. citizens assigned to a U.S. diplomatic mission.
United States · United States Congress · 6 December 1979
Requests the Secretary of Agriculture, in cooperation with the Secretary of Health, Education, and Welfare, to develop a plan for local nutrition monitoring including: (1) the identification of priority target areas; (2) the development of a structure for monitoring specified regions; and (3) the choice of methodology and a timetable.
United States · United States Congress · 14 November 1979
Wind Energy Systems Research, Development, and Demonstration Act of 1979 - Declares it to be the policy of the United States and the purpose of this Act to establish a research, development, and demonstration program for converting wind energy into electricity. Sets as a goal of such program the attainment of a total megawatt capacity of at least 800 megawatts from wind energy systems by fiscal year 1988 and the reduction of the average cost of electricity produced by such systems to a level competitive with conventional energy sources by the end of fiscal year 1986. Authorizes the Secretary of Energy to enter into agreements with public and private entities to obtain scientific, technological, and economic information on the design, fabrication, purchase, installation, and testing of wind energy systems. Authorizes the Secretary to provide financial assistance to entities seeking to install wind energy systems upon submission of the proper application. Sets forth terms and conditions for receiving such assistance. Terminates any Federal subsidization of purchases of such equipment upon the determination that such systems have become competitive with conventional energy sources or by a specified date. Sets forth the amount of such assistance, taking into consideration any tax credits allowed under the Internal Revenue Code for renewable energy source expenditures. Allocates a portion of the funds appropriated to carry out such assistance program for accelerated procurement and installation of wind energy systems by Federal agencies for demonstration purposes. Directs the Secretary to promulgate voluntary performance standards for such systems. Directs the Secretary to initiate a three-year national wind resource assessment program to: (1) validate existing assessments of known wind resources; (2) perform wind resource assessments in regions where the use of wind energy may prove feasible; (3) initiate a general site prospecting program; (4) establish standard wind data collection and siting techniques; (5) establish, in consultation with the Administrators of the National Oceanic and Atmospheric Administration, the Environmental Protection Agency, and the National Aeronautics and Space Administration, a national wind data center to make public information available on wind energy. Directs the Secretary to prepare a comprehensive program management plan for the research, development, and demonstration activities prescribed under this Act for submission to specified congressional committees. Sets forth criteria for selection of programs consistent with the purposes of this Act. Directs the Secretary to monitor, collect and evaluate data and information, and conduct studies and investigations relating to wind energy systems and programs. Directs the Secretary to assure that information relating to programs, projects and other activities conducted under this Act are widely disseminated to Federal, State, and local authorities, relevant segments of the economy, the scientific community and the public, so as to promote the use of wind energy to the maximum extent feasible. Directs the Secretary to assure that small businesses will have adequate opportunities to participate in the programs conducted under this Act to the maximum extent practicable. Authorizes the appropriation of $100,000,000 for fiscal year 1980 to carry out the purposes of this Act.
United States · United States Congress · 9 November 1979
Sunset Review Act of 1979 - Requires the House Committee on Rules and the Senate Committee on Rules and Administration to jointly develop and maintain an inventory of all Federal programs and tax expenditures. Requires such inventory to classify all such programs and expenditures according to the jurisdiction of the various legislative committees of the two Houses. Requires the General Accounting Office, before the beginning of the 97th Congress, after consultation with the appropriate legislative committees, to submit a draft inventory to the House Committee on Rules and the Senate Committee on Rules and Administration. Requires such Committees to notify each legislative committee of the programs and tax expenditures which are classified within its jurisdiction. Allows any legislative committee to propose revisions of such inventory within 30 days after notification. Requires, after a determination that all programs and tax expenditures are accurately classified, that such inventory be published in a single document. Requires that an update be made of such inventory at the beginning of every Congress. Directs the General Accounting Office to maintain and publish a supplement to the inventory. Requires each legislative committee of the House of Representatives and the Senate, on or before March 1 in the first session of each Congress beginning with the 98th Congress, to develop, adopt, and submit to the House Committee on Rules and the Senate Committees on Rules and Administration an agenda for the sunset review of selected Federal programs within its jurisdiction or in the case of the House Committee on Ways and Means and the Senate Committee on Finance, of selected tax expenditures. Requires the committees of each House to develop their sunset review agenda in consultation with any other committee which has concurrent jurisdiction over any programs or tax expenditures involved. Prohibits either the House or the Senate from considering a primary expense resolution for any legislative committee in any Congress until that committee has developed and submitted its sunset review agenda. Requires the House Committee on Rules and the Senate Committee on Rules and Administration to incorporate such agendas into a consolidated sunset review agenda and to report such consolidated agenda to its House in the form of a concurrent resolution, within seven legislative days after all committee sunset review agendas have been submitted. Requires the consolidated sunset review agenda to be adopted in the House and in the Senate no later than March 30 in the first session of each Congress. Sets forth the procedures for adoption. Requires each committee of the House or the Senate, not later than May 15 in the second session of each Congress, to report a bill or bills modifying, continuing, or terminating each program or tax expenditure which it has been directed to review under the consolidated sunset review agenda adopted during the first session. Requires such bill to be accompanied by a report setting forth the committee's findings, recommendations, and justifications. Requires each department, agency, and instrumentality in the executive branch of the Government which is responsible for the administration of a Federal program or tax expenditure selected for sunset review to give assistance to the appropriate Congressional committees. Specifies that nothing in this Act shall affect the authority of any legislative committee to review programs or tax expenditures within its jurisdiction and to report legislation modifying, continuing, or terminating such programs or expenditures at such times and in such manner as it deems appropriate. Amends rule X of the Rules of the House of Representatives to include the consolidated sunset review agendas and the congressional inventory of Federal programs as part of the House Committee on Rules' functions.
United States · United States Congress · 1 November 1979
Trade Clarification Act of 1979 - Amends the Tariff Act of 1930 to revise the method for determining the foreign market value of merchandise from nonmarket economies (current terminology is "State-controlled"). Stipulates that such value be based on the costs, expenses, and profits of free-market producers of such merchandise most comparable to the nonmarket economy producers. Amends the Trade Act of 1974 to require the International Trade Commission to investigate, and the President to request an investigation into, whether the domestic market is disrupted due to imports from or artificial pricing by nonmarket economy countries (currently Communist countries). Revises the relief available as a result of such disruption caused by artificial pricing to: (1) require the President to take the action recommended by the Commission, unless Congress approves different action by the President; and (2) exempt such relief from specified restrictions.
United States · United States Congress · 29 October 1979
Permits the retroactive change in accounting methods for life insurance companies which was authorized by a 1978 Internal Revenue Service Revenue Procedure to apply to taxable years prior to 1977 and to taxable years in which a life insurance company qualifies under certain provisions of the Internal Revenue Code. Provides that a retroactive change will be permitted for such taxable years if application is made within 90 days of the enactment of this Act. Provides that refunds, credits, or deficiencies which result from a retroactive change of accounting methods for life insurance companies may be allowed or assessed within one year of the enactment of this Act.
United States · United States Congress · 25 October 1979
Amends the Vietnam Veterans Memorial Fund, Incorporated, to erect a memorial on public grounds in the District of Columbia in honor and recognition of the men and women of the armed forces who served in the Vietnam war.
United States · United States Congress · 23 October 1979
Expresses the sense of the Congress that: (1) no action should be taken to withdraw the one-dollar bill from circulation without congressional approval; (2) no action shall be taken to artificially stimulate the demand for the one-dollar coin; and (3) public demand shall dictate the quantity of United States coins produced.
United States · United States Congress · 19 October 1979
Expresses the sense of Congress that the Soviet Union should release Ida Nudel and allow her to emigrate to Israel. Urges the President to: (1) express U.S. opposition to the exile of Ida Nudel to Siberia; and (2) inform the Soviet Union that the United States will take into account the extent to which countries honor their commitments under international law, particularly concerning human rights.
United States · United States Congress · 19 October 1979
Expresses the sense of Congress that the President should instruct the U.S. delegation to the 1980 Madrid meeting of the Conference on Security and Cooperation in Europe to seek free elections supervised by the United Nations in the Baltic States after the withdrawal of all Soviet military and civilian personnel. Expresses the sense of Congress that the President should inform and gain the support and cooperation of other nations in realizing independence for the Baltic States. Expresses the sense of Congress that the: (1) President should warn the Soviet Union against making citizenship claims on U.S. citizens; and (2) Secretary of State should inform U.S. citizens planning to visit the Soviet Union of the implications of the Soviet law on citizenship.
United States · United States Congress · 5 October 1979
Tax Administrative Provisions Revision Act of 1979 - Amends the Internal Revenue Code to provide for the payment of interest to an individual whose property is w wrongfully seized by the Internal Revenue Service. Repeals the requirement that an individual who transfers property with a fair market value in excess of $50,000 to a tax-exempt organization must file an informational return detailing such transaction. Repeals the additional 25 percent tax penalty (jeopardy assessments) for taxpayers who attempt to evade payment of taxes by removing their property from the country or by concealing it. Repeals provisions which require corporations to file informational returns with respect to stock options granted to their employees. Conforms the due dates for gift tax returns when an extension for filing the donor's income tax return is granted. Sets the payment date for excise tax on the sale of certain sporting goods at the close of the quarter immediately following the quarter in which such goods are sold. Permits domestic wines to be used by officials of foreign governments and their families free of the excise tax on alcoholic beverages. Grants tire manufacturers excise tax credits or refunds on tread rubber where tax-paid tread rubber is: (1) destroyed or wasted in the recapping or retreading process process; (2) used in the recapping or retreading of tires the sales of which are later adjusted under a warranty or guarantee; or (3) used in the recapping or retreading of tires which are exported, used, or sold as supplies for vessels or aircraft, sold to State or local governments, or sold to nonprofit educationall institutions. Provides for excise tax credits or refunds on retreaded tires which have been sold by a subsequent manufacturer on or in connection with another article manufactured by him, and exported or sold for specified purposes. Provides that the period for allowing a credit or making a refund for tire or tread rubber tax filed as a result of a warranty or guarantee adjustment shall be one year from the date on which the adjustment is made. Provides that tires which are exported from the United States, recapped, or retreaded outside the United States and imported into the United States shall be taxed as imported tread rubber to the extent that such rubber is used in the recapping or retreading. Grants an additional one year suspension of the 18 month holding requirement for the deferral of gain on the sale of a principal residence in the case of members of the armed services stationed overseas or required to reside in Government-owned quarters. Provides that an auxiliary of a tax-exempt fraternal beneficiary society shall not lose its tax-exempt status on the basis of religious discrimination, if such society limits its membership to the members of a particular religion.
United States · United States Congress · 28 September 1979
Exempts nonprofit veterans' organizations and nonprofit fraternal organizations from the requirement that certain musical performance royalties be paid to copyright holders.
United States · United States Congress · 26 September 1979
Amends the Internal Revenue Code to provide that the standard mileage rate used in computing the charitable deduction for expenses incurred in the operation of a motor vehicle shall be the same as the standard mileage rate established by the Secretary of the Treasury for the business related deduction.
United States · United States Congress · 31 July 1979
North Pacific Fur Seal Protection Act of 1979 - Title I: Termination of Convention - Expresses the sense of Congress that the Interim Convention on the Conservation of North Pacific Fur Seals should not be continued. Declares that the President should terminate such Convention and enter into negotiations for an international agreement banning all killing of such seals. Title II: Protection of Seals - Directs the Secretary of the Interior to establish the Pribilof Wildlife Refuge. Directs the Secretary of Commerce to designate that part of the fishery conservation zone extending seaward of the Pribilof Islands, Alaska, as a marine sanctuary. Prohibits the taking of seals within such Refuge and marine sanctuary, unless by the natives for subsistence purposes. Sets forth sanctions for violations of these provisions. Directs the Secretaries to employ, to the greatest extent possible, Pribilof Islands natives as rangers and guides. Stipulates that this title shall become effective upon termination of the Convention. Title III: Advisory Council; Social Services Programs - Provides for the establishment of an advisory committee to study and recommend to Congress alternative means of developing a livelihood for Pribilof Islands natives in lieu of the taking of seals, upon the termination of the Convention. Requires the Secretary of the Interior to assure that the income of Pribilof Islands natives engaged in the taking of seals be maintained, after the prohibition on the taking of seals takes effect. Title IV: Other Provisions of Law - Repeals title I (Conservation and Protection of North Pacific Fur Seals) of the Fur Seal Act of 1966. Stipulates that the Marine Mammal Protection Act of 1972 shall not apply if the taking of seals is prohibited under this Act.
United States · United States Congress · 27 July 1979
Consumer Checking Account Equity Act of 1979 - Amends the Federal Reserve Act and the Federal Deposit Insurance Act to authorize member banks in the Federal Reserve System and federally insured nonmember banks to make automatic funds transfers from a savings deposit to a demand deposit pursuant to the written authorization of the depositor to make such transfers in connection with checks or drafts drawn upon the bank. Authorizes federally insured banks and savings and loan associations, State banks and savings and loan associations, savings banks, and mutual savings banks to offer interest-bearing deposits or accounts upon which the depositor may make withdrawals by negotiable instrument for the purpose of making transfers to third parties (NOW accounts). Stipulates that such deposits or accounts may only be held by individuals or nonprofit organizations. Amends the Home Owners' Loan Act of 1933 to permit Federal savings and loan associations and Federal mutual savings banks to establish remote service units pursuant to regulations of the Federal Home Loan Bank Board. Authorizes such associations to extend loans directly related to negotiable order of withdrawal accounts. Amends the Federal Home Loan Bank Act to require any institution which has subscribed for the stock of a Federal Home Loan Bank to maintain reserves against its negotiable order of withdrawal accounts pursuant to regulations prescribed by the Board after consultation with the Board of Governors of the Federal Reserve System. Prescribes the required form of such balances. Amends the Federal Credit Union Act to permit insured credit unions to offer share draft deposits to individuals and nonprofit organizations in accordance with regulations prescribed by the National Credit Union Administration Board. Requires each Federal credit union to maintain reserves against such deposits in amounts and forms prescribed by the Board after consultation with the Board of Governors of the Federal Reserve System.
United States · United States Congress · 12 July 1979
Amends the Energy Conservation in Existing Buildings Act of 1976 to increase the labor cost limitations for weatherization materials for which financial assistance may be provided under such Act in areas where the Secretary of Energy determines that there is an insufficient number of volunteers, training participants, and public service workers available to work on weatherization projects. Authorizes the Secretary of Energy to waive the requirement relating to assurances that applicants for weatherization assistance will use such funds to supplement, and not supplant, State and local funds where he makes the determination described above. Makes inapplicable the limitation on the amount of weatherization assistance allowed to be used for repair to a dwelling to make such weatherization effective if the State policy advisory council requests the Secretary of Energy to increase such amount.
United States · United States Congress · 10 July 1979
Declares that the Soviet authorities should: (1) release a copy of the judgment against Anatoly Shcharansky; and (2) free Shcharansky and other Prisoners of Conscience and permit their emigration to Israel.
United States · United States Congress · 10 July 1979
Declares it the sense of Congress that the Postmaster General and the Citizens Stamp Advisory Committee should give favorable consideration to the issuance of a commemorative postage stamp in honor of Americans of Italian descent and the 250th anniversary of the birth of Philip Mazzei on December 25, 1980, or as soon as possible thereafter. States that the Postmaster General and the Committee should honor other foreign-born contributors to the revolutionary cause, from countries which have not yet been commemorated, prior to the conclusion of the American Bicentennial celebration in 1983.
United States · United States Congress · 26 June 1979
Expresses the sense of Congress that the President should instruct the U.S. delegation to the 1980 Madrid meeting of the Conference on Security and Cooperation in Europe to seek free elections supervised by the United Nations in Lithuania, Latvia, and Estonia, after the withdrawal of all Soviet military and civilian personnel. Expresses the sense of Congress that the President should inform and gain the support and cooperation of other nations in realizing independence for the Baltic States. Expresses the sense of Congress that the: (1) President should warn the Soviet Union against making citizenship claims on U.S. citizens; and (2) Secretary of State should inform U.S. citizens planning to visit the Soviet Union of the implications of the Soviet law on citizenship.
United States · United States Congress · 21 June 1979
Defense Production Act Amendments of 1979 - Amends the Defense Production Act of 1950 to authorize the President to allow the Department of Energy and the Tennessee Valley Authority to guarantee loans for the purpose of expediting deliveries or services with respect to national defense contracts. Increases the maximum loan which any Federal agency may guarantee under such Act without the approval of Congress from $20,000,000 to $38,000,000. Requires notification to specified Congressional committees of any proposed obligation above such limit. Authorizes the agency involved to guarantee such a loan if neither House of Congress disapproves of such action within a specified time. Authorizes the President to provide loans to private business enterprises for the production of energy. Increases the ceiling for loans made to private enterprises pursuant to such Act from $25,000,000 to 48,000,000. Extends the President's power under such Act to purchase raw materials for the national defense through fiscal year 1995. Directs the President to attempt to achieve a national production goal of at least 500,000 barrels per day crude oil equivalent of synthetic fuels and synthetic chemical feedstocks within five years. Authorizes and directs the President to require fuel and chemical feedstock suppliers to provide synthetic fuels and synthetic chemical feedstocks in any case where the President deems it practicable and necessary to meet national defense needs. Authorizes the President, in carrying out these objectives, to: (1) contract for purchases or commitments to purchase synthetic fuels and synthetic chemical feedstocks which may be for Government use or resale; and (2) encourage the development and production of such synthetic fuels and feedstocks for national defense preparedness. Terminates the President's authority to enter into such contracts at the end of fiscal year 1995. Sets forth procedures for the awarding and performance of such contracts. Authorizes the President to organize corporations to meet the production goal for synthetic fuels and feedstocks as set forth in this Act. Sets forth Congressional oversight measures with respect to the formation of such corporations. Authorizes appropriations of $2,000,000,000 for synthetic fuel and feedstock contracts as authorized pursuant to this Act. Extends specified provisions of such Act through fiscal year 1980.
United States · United States Congress · 7 June 1979
Amends the Internal Revenue Code to qualify a replacement oil boiler whose energy savings cost can reasonably be expected to exceed its cost over a ten year period for the investment tax credit.
United States · United States Congress · 5 June 1979
Forest Fuel Utilization Act of 1979 - Authorizes the Secretary of Agriculture to make grants through the rural forestry assistance program of the Forest Service to States for the employment of additional State foresters or equivalent State officials. Requires the Secretary to determine the number of woodlot owners in each State. Authorizes the Secretary to make forest fuel utilization training programs available to State foresters, or equivalent State officials, in States in which forest growth is underutilized and in which there is a potential for the utilization of wood as a fuel in place of oil. Directs: (1) the Secretary of Energy to develop a plan to increase the assistance and information provided to the Forest Service by the Department of Energy; and (2) the Administrator of the Small Business Administration to develop a plan to increase the managerial assistance and information provided to small woodlot owners and wood fuel distributors and marketers by the Small Business Administration.
United States · United States Congress · 5 June 1979
Congratulates the men and women of the Apollo program upon the tenth anniversary of the first manned landing on the Moon and requests the President to designate the period of July 16 through July 24, 1979, as "United States Space Observance" in honor of such event.
United States · United States Congress · 31 May 1979
Crude Oil Windfall Profit Tax Act of 1979 - Amends the Internal Revenue Code to impose upon producers of domestic crude oil an excise tax on the windfall profits from oil removed from the premises during each taxable period. Sets the rate of such tax at 85 percent of the windfall profit on each barrel of taxable crude oil. Defines "windfall profit" as the excess of the removal price of a barrel of crude oil (amount for which barrel is sold) over the sum of the adjusted base price of such barrel (the base price, plus the base price multiplied by a cost of living adjustment for the calendar quarter in which the crude oil is removed from the premises) and the amount by which any severance tax imposed with respect to such barrel exceeds the severance tax which would have been imposed if the barrel had been extracted and sold on March 31, 1979, at the base price. Specifies base prices for three tiers or types of crude oil subject to the 1979 energy regulations. Provides that the windfall profit on any barrel of crude oil shall not exceed the net income attributable to such barrel. Requires oil producers to maintain such records with respect to oil production as the Secretary of the Treasury may require. Specifies that windfall profit tax returns must be filed not later than the last day of the second month following the close of the taxable period. Requires the purchaser of taxable crude oil to furnish to the individual responsible for the payment of the windfall profits tax a monthly statement containing information with respect to: (1) the amount of taxable crude oil purchased during such month; (2) the removal price of such oil; (3) the base price and the adjusted base price of such oil; (4) the amount of such taxpayer's liability for tax; and (5) other information which the Secretary may require. Imposes fines and criminal penalties for willful failure to provide such information. Requires each partnership, estate, and trust producing domestic crude oil for any taxable period to furnish to each partner or beneficiary a written statement showing: (1) the name of such partner or beneficiary; (2) information received by the partnership, trust, or estate from the purchaser of crude oil; and (3) each partner's or beneficiary's share from the sale of crude oil.
United States · United States Congress · 23 May 1979
Amends the Internal Revenue Code to provide that an auxiliary of a tax-exempt fraternal beneficiary society shall not lose its tax-exempt status on the basis of religious discrimination, if such society limits its membership to the members of a particular religion.
United States · United States Congress · 22 May 1979
Motor Vehicle Theft Prevention Act of 1979 - Title I: Findings and Purposes - States the findings and purposes of the Act. Title II: Improved Security for Motor Vehicles and Motor Vehicle Parts - Authorizes the Secretary of Transportation to establish standards for motor vehicle safety which include standards to reduce motor vehicle theft by taking into account: (1) the costs and benefits of implementing such standards; (2) the effect of such implementation on automobile insurance costs; (3) savings in terms of time and convenience; and (4) safety considerations. Directs the Secretary to consult with specified individuals and groups interested in the problem of automobile theft when establishing such standards. Requires the Secretary, within 12 months of the enactment of this Act, to issue notices of rulemaking covering the unauthorized starting of a motor vehicle and the identification of major automobile components. Stipulates that proposed rules shall consider current technological developments in such areas. Directs the Secretary to issue final rules within 24 months after the enactment of this Act. Requires that a final rule shall become effective within two calendar years or before the introduction of two model years after such rule is issued. States that a Federal automobile security standard supercedes any State or local standard. Title III: Antifencing Measures - Establishes penalties for anyone who knowingly removes, obliterates, tampers with, or alters any identification number for any motor vehicle or motor vehicle part required by regulations prescribed by the Secretary. Requires the forfeiture of any vehicle or vehicle part which has had such number removed unless: (1) the vehicle or part is owned by an innocent purchaser; or (2) the number is replaced according to applicable law. States that all provisions of law relating to the seizure and forfeiture of vessels, vehicles, merchandise, and baggage shall apply to seizures and forfeitures of motor vehicles and vehicle parts. Establishes penalties for anyone who buys, receives, possesses, or obtains control of, with intent to sell or otherwise dispose of, any motor vehicle or motor vehicle part knowing that such identification number has been removed or altered. Designates as nonmailable matter any manipulative type device which is designed or adapted to operate, circumvent, remove, or render inoperative the ignition switch or lock, or door or trunk lock of two or more motor vehicles, or any advertisement for the sale of such device. Title IV: Importation and Exportation Measures - Establishes criminal and civil penalties for anyone who imports, exports, or attempts to import or export any self-propelled vehicle, vessel, aircraft, or part knowing it to have been stolen, or any self-propelled vehicle or vehicle part knowing that its identification number has been altered. Amends the Tariff Act of 1930 to require persons who export or attempt to export a used self-propelled vehicle to present to the appropriate customs officer the vehicle and a document describing that vehicle. Authorizes customs officers to carry firearms, execute and serve search and arrest warrants, serve subpoenas and summonses, and make arrests. Title V: Reporting and Requirements - Directs the Attorney General, after consultation with the Secretaries of Agriculture, Commerce, Transportation, and the Treasury, to report to Congress on: (1) developments in the area of identification of off-highway vehicles and parts thereof; and (2) other specified measures to help prevent the theft of such vehicles and parts.
![Official portrait of Rep. Cotter, William R. [D-CT-1]](https://www.congress.gov/img/member/c000799_200.jpg)