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Official portrait of Rep. Danielson, George E. [D-CA-30]

Rep. Danielson, George E. [D-CA-30]

United States · Official source

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828 records where Rep. Danielson, George E. [D-CA-30] is listed as a sponsor, author, or other actor. Search with topics and years

Bill· HRH.R. 4371 (95th)referred

A bill to amend titles II and XVIII of the Social Security Act to include eligible drugs, requiring a physician's prescription or certification and approved by a formulary committee, among the items and services covered under the hospital insurance program.

United States · United States Congress · 2 March 1977

Amends Titles XVIII (Medicare) and II (Old-Age, Survivors' and Disability Insurance) of the Social Security Act to provide that eligible drugs, requiring a physician's prescription or certification, shall be included among the items and services covered under the hospital insurance program for the aged at a specified amount of payment. States that the reasonable allowance for eligible drugs furnished an individual pursuant to any one prescription and purchased by such individual at any one time shall be reduced by an amount equal to the applicable prescription copayment obligation which shall be $1. Establishes, within the Department of Health, Education, and Welfare, a Medicare Formulary Committee to compile and publish a Formulary listing the drugs deemed qualified for benefits under this Act, together with maximum allowable costs and additional information concerning such drugs. Makes provisions for selecting drugs for the Formulary.

Bill· HRH.R. 4172 (95th)referred

A bill to extend to certain Federal law enforcement and firefighter personnel who were reemployed annuitants on July 12, 1974, the benefits provided to other Federal law enforcement and firefighter personnel under the Act of July 12, 1974.

United States · United States Congress · 1 March 1977

Entitles retired Federal law enforcement and firefighter personnel who were rehired and serving as law enforcement officers or firefighters on July 12, 1974 to have their annuities recomputed in accordance with the annuity benefits provided for retired firefighter and law enforcement personnel by the Act of Congress on such date.

Bill· HRH.R. 3929 (95th)referred

A bill to authorize the Secretary of the Treasury to invest public monies.

United States · United States Congress · 23 February 1977

Authorizes the Secretary of the Treasury, for cash management purposes, to invest any portion of the Treasury's operating cash for periods of up to 90 days in (1) obligations of depositories maintaining Treasury tax and loan accounts secured by a pledge of collateral acceptable to the Secretary as security for tax and loan accounts, and (2) obligations of the United States and of agencies of the United States. Amends the Home Owners' Loan Act to authorize the Secretary of the Treasury to deposit public money in any federal savings and loan association or member of a federal home loan bank. Amends the National Housing Act to make institutions insured by the Federal Savings and Loan Insurance Corporation depositories of public money. Amends the Internal Revenue Code to define qualified savings and loan associations which may receive tax payments.

Bill· HRH.R. 3834 (95th)referred

A bill for the relief of P. S. Seymour-Heath.

United States · United States Congress · 22 February 1977

Directs the Secretary of the Treasury to pay a sum to a certain individual in full settlement of such individual's claims against the United States.

Bill· HRH.R. 3749 (95th)referred

Natural Gas Resources Commission Act

United States · United States Congress · 22 February 1977

Natural Gas Resources Commission Act - Establishes a Commission on Natural Gas Resources to study the production, distribution, and consumption of natural gas in the United States. Empowers the Commission to conduct hearings and issue and enforce subpoenas. Directs the Commission to transmit an interim report within six months of the initial appropriation for its activities. Requires the issuance of a final report within one year of the initial appropriation. Stipulates that the Commission shall cease to exist 60 days after transmission of its final report.

Bill· HRH.R. 3718 (95th)referred

Full Employment and Balanced Growth Act

United States · United States Congress · 21 February 1977

Full Employment and Balanced Growth Act - Title I: Establishment of Goals, Planning, and General Economic Policies - Amends the Employment Act of 1946 to declare that all adult Americans able, willing, and seeking work have the right to useful paid employment at fair rates of compensation. States that, in moving toward the goal of full employment, it shall be an objective to maintain trends in the ratio of private employment civilian public employment and first priority is to expand conventional private jobs through policies made available under this Act. Directs the President in each annual Economic Report to recommend numerical goals for employment, production, and purchasing power, as well as policies to support these goals and achieve balanced growth and full employment. Requires the preparation of a Full Employment and Balanced Growth Plan, prepared with the assistance of Economic Advisers and in consultation with the Office of Management and Budget. Requires that such plan set forth foreseeable social and economic goals; provide estimates of unmet social and economic needs; identify available and needed resources; and contain long-term economic goals including (1) full employment goals set at the number of jobs to be provided in order to reduce unemployment to the minimum level of functional unemployment consistent with efficient job search and labor mobility, (2) full production goals set at levels of output estimated to be yielded by achievement of full employment goals, and (3) full purchasing power goals set at levels estimated to be necessary for attaining and maintaining full employment and production while contributing to an equitable distribution of purchasing power. States that in achieving such goals the President shall include the objective of holding the annual rate of price increases to levels consistent with reasonable price stability. Requires the full employment goal to be consistent with an adult unemployment rate not in excess of three percent. Requires that the plan propose priority policies and programs to support full employment and balanced growth and enumerates sectors of the economy to be included in such policies and programs. Directs the President to submit proposals improving the efficiency and economy of the Federal Government. Requires the Presidents' Budget and Economic Report to set forth the level and composition of Federal expenditures, tax policy, and monetary policy consistent with and in promotion of the goals and policies contained in this Act. Directs the Federal Reserve Board to report to the President and Congress, identifying the extent to which the Federal Reserve will support the economic goals recommended by the President. Stipulates that each Economic Report contain a comprehensive set of anti-inflation policies to supplement monetary and fiscal policy. Establishes an Advisory Committee on Full Employment and Balanced Growth to advise and assist the Council of Economic Advisers. Directs the Council of Economic Advisers to prepare the Full Employment and Balanced Growth Plan and to consult with the Advisory Committee. Title II: Countercyclical, Structural, and Youth Employment Policies - Directs the President to transmit to Congress within 90 days of the enactment of this Act a proposal, together with necessary legislation, establishing permanent supplementary employment policies and programs required to reduce high unemployment arising from cyclical movements in the economy. Specifies types of programs which should be considered by the President in establishing component parts of such proposal and the means to be utilized in coordinating them. Requires the President to also transmit to Congress within such period legislation creating a permanent grant program related to the stabilization and needed growth of State and local budgets. Directs the President to transmit to Congress within 180 days of the enactment of this Act (1) a comprehensive regional and structural employment proposal designed to reduce chronic underutilization of human and capital resources in certain areas of the country and in groups within the labor force, and (2) legislation providing institutional means to encourage public and private investment in areas with substantial unemployment and to provide an alternative source of capital funds for local and State governments to finance public facilities. Directs the President to transmit to Congress legislation creating a comprehensive youth employment program which utilizes existing resources and facilities and provides additional employment programs. Directs the President to provide job opportunities through reservoirs of federally operated public employment projects and approved private nonprofit employment projects to the extent, and only to the extent, that willing able adults are not otherwise provided job opportunities. Establishes, within the Department of Labor, a Full Employment Office to assist in creating such employment opportunities. Directs the President to transmit to Congress a proposal, together with such legislation as is necessary, on how the income maintenance and employment policies can be integrated to insure that employment is substituted for income maintenance to the maximum extent feasible. Title III: Policies and Procedures for Congressional Review - Requires the Joint Economic Committee to carry out overall review of executive branch policies under this Act. Requires the Committee on the Budget of the Senate and the Committee on the Budget of the House of Representatives to review the fiscal policy, economy in government policies, and Federal budget priorities recommended by the President. Requires the Joint Economic Committee to review and make recommendations to Congress on annual numerical goals for employment, production, and purchasing power proposed by the President. Provides for Congressional review of the Full Employment and Balanced Growth Plan, including reports to the Joint Economic Committee from the Standing Committees of Congress on matters that relate to the plan, public hearings before the Joint Economic Committee, and consideration of State and local views on the plan. Establishes a Division of Full Employment and Balanced Growth within the Congressional Budget Office to assist the Joint Economic Committee in the discharge of its duties under this Act. Provides that the provisions of this title, with specified exceptions, be incorporated into the rules of the House of Representatives and Senate, respectively. Title IV: General Provisions - Makes general provisions with respect to nondiscrimination, labor standards, and authorizations of appropriations.

Bill· HRH.R. 3697 (95th)referred

A bill to amend the Public Health Service Act to provide financial assistance to medical facilities for treatment of certain aliens.

United States · United States Congress · 17 February 1977

Amends the Public Health Service Act to allow medical facilities to be reimbursed by the Federal Government for emergency medical treatment given aliens unlawfully in the United States if such aliens are unable to pay the cost of such treatment or can pay only a part of the cost and the aliens or medical facilities which provided such treatment are not eligible under any public assistance program for payment or reimbursement of such cost. Requires that an application for reimbursement be submitted to the Secretary of Health, Education, and Welfare. Sets forth criteria for determining whether such an application shall be approved.

Bill· HRH.R. 3621 (95th)referred

A bill for the relief of Joseph J. Andrews.

United States · United States Congress · 16 February 1977

Directs the Comptroller General to settle the claim of a certain individual against the United States. Limits the amount of such settlement to $225.

Bill· HRH.R. 3620 (95th)referred

A bill for the relief of John A. Townsley.

United States · United States Congress · 16 February 1977

Relieves a certain individual of all liability to the United States for certain over payments of compensation while employed in the National Park Service.

Bill· HRH.R. 3622 (95th)referred

A bill for the relief of Mr. and Mrs. Aaron Wayne Ogburn.

United States · United States Congress · 16 February 1977

Directs the Comptroller General to settle the claim of a certain individual against the United States. Limits the amount of such settlement to $446.45.

Bill· HRH.R. 3565 (95th)referred

A bill to amend chapter 5, subchapter II, of title 5, United States Code, to provide for improved administrative procedures.

United States · United States Congress · 16 February 1977

Provides that in the event that an agency employee who presides at the reception of evidence becomes unavailable before rendering a decision, such decision shall be made by an employee qualified to preside at hearings. Prohibits the participation of an employee on an appeals board of an agency if he or she participated in the decision by the agency except as a witness or counsel on the record before such appeals board. (Amends 5 U.S.C. 554;556)

Bill· HRH.R. 3564 (95th)referred

A bill to amend chapter 5, subchapter II of title 5, United States Code, to provide for improved administrative procedures.

United States · United States Congress · 16 February 1977

Exempts ratemaking proceedings from certain procedural requirements which previously pertained to both rulemaking and ratemaking. States that matter pertaining to a military or foreign affairs function of the United States shall not be exempt from public rulemaking requirements unless the matter is specifically authorized to be kept secret in the interest of national defense or foreign policy and is in fact so properly classified. Makes rulemaking concerning matters of public property, loans, grants, benefits or contracts subject to public participation requirements of other rulemaking proceedings. Eliminates the necessity of documenting reasons for finding that public notice and public procedure for any given rulemaking proceeding would be impracticable or contrary to public interest.

Bill· HRH.R. 3563 (95th)referred

A bill to amend chapter 5 of title 5, United States Code, to provide for improved administrative procedures.

United States · United States Congress · 16 February 1977

Permits Federal agencies to omit otherwise required administrative procedures for a particular proceeding or category of proceedings for which such agency finds that an expedited decision is required to prevent public injury or defeat of legislative policies. Authorizes any agency to provide by rule for abridged proceedings. Authorizes the Administrative Conference of the United States to establish a Committee on Uniform Rules. Authorizes such Committee to draft uniform procedural rules to be binding an all Federal agencies if not disapproved by a majority of the Conference. Prohibits the publication by any agency of any information which relates to an agency investigation or proceeding if such information contains prejudicial bias or may otherwise harm any person in his business, property, or reputation. Requires, in the event that an agency is about to publish information which may reasonably be expected to cause such damage, that such agency inform the possibly adversely affected person 72 hours before such publication to afford such person an opportunity to obtain an injunction prohibiting such publication.

Bill· HRH.R. 3562 (95th)referred

A bill to amend chapter 5, subchapter II, of title 5, United States Code, to provide for improved administrative procedures.

United States · United States Congress · 16 February 1977

States that in the event that an agency employee who presides at the reception of evidence becomes unavailable before rendering a decision, such decision shall be made by an employee qualified to preside at hearings. Prohibits an employee from participating on an appeal board of an agency if he or she participated in the decision by the agency except as a witness or counsel before such appeals board, except that an employee shall not be considered a participant in such decision solely by virtue of his or her general organizational or supervisory responsibility for such functions. (Amends 5 U.S.C. 554)

Bill· HRH.R. 3433 (95th)referred

A bill to amend the Elementary and Secondary Education Act of 1965 to provide grants to establish demonstration programs to educate, motivate, and encourage secondary school students from disadvantaged backgrounds to pursue professional training at the graduate level in the biomedical sciences.

United States · United States Congress · 9 February 1977

Adds Title X - "Special Demonstration Programs in the Biomedical Sciences for Secondary School Students from Disadvantaged Backgrounds" to the Elementary and Secondary Education Act of 1965. Authorizes the Commissioner of Education to make grants to, and enter into contracts with, institutions of higher education for the purpose of offering five-year demonstration programs to encourage disadvantaged secondary education students to pursue professional training in the biomedical sciences. Directs the Commissioner to appoint an advisory committee to advise on the approval of applications for assistance under this title. Stipulates that the amount of assistance for any one five-year demonstration program shall not exceed a specified sum. Sets forth the activities each demonstration program must provide and the criteria which each applicant must meet in order to be eligible for assistance under this title. Requires each demonstration project to have an advisory committee of at least nine members. Sets forth the authorized uses of funds made available under this title. Authorizes the appropriation of $12,000,000 for fiscal year 1978. Stipulates that such sum shall remain available for expenditure or obligation through fiscal year 1983.

Bill· HRH.R. 3397 (95th)referred

Automotive Transport Research and Development Act

United States · United States Congress · 9 February 1977

Automotive Transport Research and Development Act - Directs the Administrator of the Energy Research and Development Administration to establish a program to develop advanced automobile propulsion systems within five years of the date of enactment of this Act. Directs the Administrator to make grants for research projects designed to assist the furtherance of such program. Directs the Secretary of Transportation to evaluate and report the extent to which the automobile industry utilizes advanced automotive technology. Directs the Administrator of the Environmental Protection Agency to test vehicles developed pursuant to the program established by this Act, in order to determine compliance with applicable standards under the Clean Air Act and the Noise Control Act of 1972. Directs the Secretary of Transportation to test such vehicles in order to determine compliance with applicable standards under the National Traffic and Motor Vehicle Safety Act of 1966, the Motor Vehicle Information and Cost Savings Act, and the Automobile Information Disclosure Act. Establishes contracting procedures consistent with applicable provisions of the Federal Nonnuclear Energy Research and Development Act of 1974 and the Energy Reorganization Act of 1974. Directs the Administrator of the Energy Research and Development Administration to submit annual reports to Congress of activities pursuant to this Act, including results of economic surveys designed to evaluate the extent to which Federal guarantees of financial obligations may aid in developing commercial markets for advanced automobile technology. Amends the National Aeronautics and Space Act of 1958 to require that efforts of the National Aeronautics and Space Administration be directed towards the development of advanced automobile propulsion systems. Authorizes the appropriation of $25,000,000 for fiscal year 1977 and $75,000,000 for fiscal year 1978 to carry out the purposes of this Act. Stipulates that no more than 60 percent of such appropriations shall be directly expended in Federal laboratories.

Bill· HRH.R. 3385 (95th)referred

A bill to amend title II of the Social Security Act to increase the amount of outside earnings which (subject to future cost-of-living adjustments) is permitted any individual each year without deductions from benefits thereunder in the case of individuals receiving less than the maximum provided for benefits of the type involved.

United States · United States Congress · 9 February 1977

Amends Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to increase to $3,000 the amount of outside earnings which is permitted an individual each year without any deduction from benefits under such title.

Bill· HRH.R. 3386 (95th)referred

A bill to amend title II of the Social Security Act to raise the amount by which an individual's social security benefits are to be increased on account of delayed retirement.

United States · United States Congress · 9 February 1977

Amends Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to increase from one-twelfth of one percent to one-twelfth of seven percent the amount by which an individual's social security benefits are to be increased on account of delayed retirement.

Bill· HRH.R. 3145 (95th)referred

A bill to amend the Immigration and Nationality Act to provide that any person who pays any compensation to an illegal alien shall be subject to a criminal fine.

United States · United States Congress · 7 February 1977

Amends the Immigration and Nationality Act to make it a petty offense for any individual to pay compensation to an alien whom such person knows to be an alien not lawfully admitted to the United States. Establishes a fine of not more than $100 for each alien with respect to whom any violation occurs.

Bill· HRH.R. 3054 (95th)referred

A bill to amend chapter 171 of title 28, United States Code, to alter procedures with respect to certain malpractice suits against Federal medical personnel.

United States · United States Congress · 2 February 1977

Bars suits alleging personal liability of any Federal employee engaged in health care for a negligent or wrongful act or omission occurring within the scope of employment. Repeals, with respect to health care functions, the prohibition against government liability for certain intentional torts. Grants under certain circumstances a 30-day grace period for filing an administrative claim to a plaintiff whose suit arising out of medical malpractice or negligent operation of a motor vehicle by a Federal employee is removed to Federal court.

Bill· HRH.R. 2684 (95th)referred

A bill to amend section 204 of the Federal Water Pollution Control Act to authorize the use of ad valorem taxes to satisfy the user charge system requirement.

United States · United States Congress · 31 January 1977

Amends the Federal Water Pollution Control Act to authorize the Administrator of the Environmental Protection Agency to approve user charge systems based upon ad valorem taxation if such system results in distribution of operation and maintenance costs to user classes in proportion to the total waste water loading of treatment works by such user classes.

Law· HRH.R. 2555 (95th)open

A bill for the relief of Michelle Lagrosa Sese.

United States · United States Congress · 26 January 1977

Authorizes classification of a certain individual as a child for purposes of the Immigration and Nationality Act.

Bill· HRH.R. 2451 (95th)referred

A bill to extend to all unmarried individuals the full tax benefits of income splitting now enjoyed by married individuals filing joint returns; and to remove rate inequities for married persons where both are employed.

United States · United States Congress · 26 January 1977

Amends the Internal Revenue Code to provide identical income tax rates for single persons and married couples filing joint returns. Limits the earned income that must be reported by a married individual filing a separate return to the amount actually earned by that individual.

Bill· HRH.R. 2412 (95th)referred

A bill to insure that a national cemetery is established in each State.

United States · United States Congress · 26 January 1977

Directs the Secretary of the Army to establish a national cemetery in each State in which there is no national cemetery and to provide for the maintenance and care of each such cemetery. Authorizes the Secretary to acquire such land as may be necessary to establish each such cemetery, leaving location and size to the Secretary's discretion. Directs the Administrator of Veterans' Affairs to pay, in addition to any other burial allowance authorized to be paid, an additional burial allowance of $400 for any deceased veteran interred in other than a national cemetery. Prohibits any deduction for any reason from this additional burial allowance.

Bill· HRH.R. 2414 (95th)referred

A bill to place Arlington National Cemetery within the National Cemetery System.

United States · United States Congress · 26 January 1977

Transfers jurisdiction over, and responsibility for, Arlington National Cemetery from the Secretary of the Army to the Administrator of Veterans' Affairs. Directs the Administrator to permit the burial in Arlington National Cemetery of any veteran and any of his survivors entitled by law to burial in national cemeteries.

Bill· HRH.R. 2411 (95th)referred

A bill to amend title 38 of the United States Code in order to require the Administrator of Veterans' Affairs to pay a $150 allowance to any agency or political subdivision of a State in reimbursement for expenses incurred in the burial of each veteran in any cemetery owned by such State or agency or political subdivision of a State, if the cemetery or section thereof is used only for the interment of veterans.

United States · United States Congress · 26 January 1977

Provides for a burial allowance of $150 to be paid by the Veterans' Administration: (1) to any State or political subdivision thereof for burying a veteran in any cemetery owned by the State or subdivision if such cemetery or section thereof is used solely for the interment of veterans; or (2) to a person prescribed by the deceased veteran if burial is in a cemetery other than the kind described.

Resolution· HRESH.Res. 124 (95th)referred

Resolution providing for the establishment of a Select Committee on Narcotics Abuse and Control.

United States · United States Congress · 19 January 1977

Establishes the House of Representatives a Select Committee on Narcotics Abuse and Control to review problems of narcotics abuse including enforcement, international trafficking, organized crime, and the approach of the criminal law system to narcotics law violations. Requires the Committee to report its findings annually to the House of Representatives.

Bill· HRH.R. 1953 (95th)referred

A bill to amend chapter 44 of title 18 of the United States Code to penalize the use of a cutting or stabbing weapon in the commission of a felony, and to increase the penalties for the use of firearms in the commission of a felony.

United States · United States Congress · 17 January 1977

Requires that whoever uses or carries a firearm, or a cutting or stabbing weapon, during the commission of a Federal felony, in addition to the punishment provided for the commission of such crime, be sentenced to a term of imprisonment of not less than two years nor more than ten years. Requires in the case of a second or subsequent conviction the imposition of a term of imprisonment of not less than five years nor more than twenty-five years. Stipulates that the execution or imposition of any term of imprisonment under this Act (1) may not be suspended; (2) may not include probation; and (3) may not run concurrently.

Bill· HJRESH.J.Res. 149 (95th)referred

Joint resolution proposing an amendment to the Constitution of the United States with respect to the election of the President and Vice President of the United States.

United States · United States Congress · 17 January 1977

Constitutional Amendment - Provides that the people of the several States, and the District of Columbia, shall elect the President and Vice President. Requires each elector to cast a single vote for two persons who shall have consented to the joining of their names as candidates for the offices of President and Vice President. Requires the electors of President and Vice President in each State to have the qualification requisite and for electors of President and Vice President the Congress may establish uniform residence qualifications. Provides that the pair of persons having the greatest number of votes for President and Vice President shall be elected, if such number be at least 40 percent of the whole number of votes cast for such offices. Provides that if no pair of persons has such number, a runoff election shall be held in which persons who received the highest number of votes. Requires the days for such elections to be determined by Congress and to be uniform throughout the United States. Requires Congress to prescribe by law the time, place, and manner in which the results of such elections shall be ascertained and declared. Allows Congress to provide for the case of the death, inability, or withdrawal of any candidate for President or Vice President before a President and Vice President have been elected, and for the case of the death of both President-elect and Vice-President-elect.

Bill· HRH.R. 1040 (95th)referred

Tax Equity Act

United States · United States Congress · 4 January 1977

Tax Equity Act - Title I: Capital Gains and Losses - Repeals the alternative tax presently allowed to corporations, individuals and life insurance companies on long-term capital gains. Provides, in lieu of the present 50 percent deduction for net long-term capital gain, an exclusion of so much of the gain as does not exceed one-half of one percent of adjusted basis of the property times the number of months the property was held over 12 months. Limits capital losses to capital gains and gains from the exchange of business property in the case of corporations, and, in the case of other taxpayers, to capital gains and gains from the exchange of business property plus the taxable income of the taxpayer or $3,000, whichever is smaller. Allows the executor of a decedent's estate to include in gross income any unrealized capital gains on descendent's property to the extent that the decedent had a net capital loss for the taxable year. Provides that income from the sale or exchange of patent rights shall be treated as royalties (ordinary income) rather than as gain from the sale or exchange of a capital asset. Title II: Income Derived from Extraction of Minerals - Repeals the percentage depletion allowance for taxable years beginning after 1977. Allows the deduction of expenditures (including intangible drilling costs) incurred in the exploration and development of mineral property, but only to the extent of taxable income derived from such properties. Provides an exclusion from gross income of amounts derived from foreign mineral properties, provided that such income is not derived from: (1) a nonoperating mineral interest; (2) distributions received with respect to the stock of a corporation; and (3) amounts includible in gross income as undistributed profits of controlled foreign corporations. Limits the losses allowable from the disposition of mineral property to the extent of the gains from the sale or exchange of such properties during the taxable year. Title III: Reform Measures Affecting Primarily Individuals - Provides that the maximum rate of income tax for individuals shall be 50 percent of taxable income. Allows a credit of 24 percent of the amount of deductions which would be allowable, but for this credit, for the following: (1) personal exemptions; (2) interest on non-business obligations; (3) non-business State and local taxes; (4) non-business losses of property; (5) charitable contributions; (6) medical care; and (7) taxes and interest paid by a cooperative housing association. Authorizes the President to increase or decrease the 24 percent credit rate authorized by this Act subject to the disapproval by either House of Congress. States that the income received by a child from a trust created by his parent, and dividends, interest, and royalties from property given the child by his parent shall be included in the gross income of the parent if the parent claims the above credit for the exemption allowable for such child as a dependent. Provides that shareholder-employees of closely held corporations must include in gross income that part of contributions paid by an employer-corporation (and deductible by it) to trusts, annuities, or bond purchase plans for the benefit of the shareholder-employee in excess of (1) the lesser of 15 percent of his compensation; or (2) $7500, and the amount of any forfeitures allocated to the employee's account under a stock bonus or profit-sharing plan. Repeals the $100 exclusion from gross income for dividends and trust income. Restricts the business and income-producing expense deduction for business or trade-related conventions held outside of the United States to the cases where it is more reasonable for the meeting to be held outside of the United States than within it. Disallows business expense deductions for the use of a dwelling unit which is used by the taxpayer during the taxable year as a residence. Limits such deductions for vacation homes. Limits the allowable deductions attributable to farming by individuals whose nonfarm adjusted gross income exceeds $20,000 to gross income derived from farming for the taxable year, plus, in the case of an individual, the higher of $10,000 or the amount of certain allowable deductions. Provides for the computation of earnings and profits on a consolidated basis with respect to distributions by the common parent corporation of a controlled group of corporations. Provides for the recognition of gains incurred upon transfers to corporations controlled by the transferor where the gain qualifies as a dividend. Specifies that stock options granted to an employee by an employer corporation shall be treated as an option without a readily ascertainable value unless the option is traded on a stock exchange. Taxes trust income payable to the children of a grantor with a reversionary interest to the grantor if the child is under 21 years of age or a student. Applies the limitation on partnership losses to real estate partnerships. Repeals the exemption for earned income from foreign sources. Provides that a partnership shall be treated as a corporation for purposes of income taxation upon filing of a registration statement for the offering of units of interest in a partnership with the Securities Exchange Commission. Title IV: Reform Measures Affecting Primarily Corporations - Repeals the investment credit for business property placed in service after 1977. Repeals the Asset Depreciation Range System. States that, in the case of a corporation, the depreciation allowance shall not exceed the depreciation recorded on the corporation's books. Provides that the deduction for repair expenses shall be limited to the amount recorded on the corporation's books. Provides that if a deduction is allowable to a corporation during the taxable year for interest on purchases of stock of an unaffiliated corporation, the dividends received from such corporation shall be eligible for the dividends received deduction only to a limited extent. Repeals the provision allowing nonrecognition of gain on the sale of inventory in certain liquidations. Disqualifies as reorganization certain transactions which result in the shareholders of a merging corporation owning less than 20 percent of the total combined voting power of all classes of stock of the surviving corporation. Repeals the special treatment of bad debt reserves of financial institutions. Taxes the undistributed profits of foreign corporations to such corporations' American shareholders based on each shareholder's pro rata share of such undistributed profits. Repeals the tax exemption presently permitted to Domestic International Sales Corporations. Provides that where property acquired through involuntary conversion is stock of a corporation owning property similar or related in service or use to the converted property, the basis of such property owned by the corporation shall also be reduced by the amount of gain which is not recognized on account of the purchase of such stock. Repeals an exception to the penalty provisions for underpayment of estimated income tax insofar as they pertain to corporations whose tax for any of the preceding three tax years exceeded $300,000. Title V: Reforms Affecting Individuals and Corporations - Provides that amounts which otherwise would be allowable as a deduction and are attributable to the development of any fruit or nut grove or any vineyard shall be charged to capital account, with exceptions for specific types of development and for replanting of groves and vineyards damaged by weather, disease, or casualty. Repeals the tax exemptions for ships under foreign flags. Provides that the Commissioner of Internal Revenue shall have the authority to conduct any civil litigation in any court concerning tax liability, taxpayer suits, or the collection of internal revenue taxes in the name of the United States. Provides that the 15 percent minimum tax will apply to all tax preferences which exceeds $10,000. Subjects interest on governmental obligations and foreign tax credits to the minimum tax on preferences. Provides that the difference between the cost to a shareholder of the use of corporate property and the fair market value of such use shall be includible in the gross income of the shareholder. Limits the allowable depreciation deduction for rental real estate to an amount which will not reduce the adjusted basis to an amount below any mortgage indebtedness on such property. Reduces the deduction for charitable gifts of appreciated property to the amount of the property's basis at the time of the gift. Title VI: Reforms Affecting Private Foundations and Estate and Gift Taxes - Provides that a trust or other organization which is controlled by non-tax exempt organizations may still be considered a private foundation if its trustees or directors may distribute 50 percent or more of its income to qualified persons. Extends the disqualification of controlled foundations to include those which are only supervised or controlled in connection with unqualified organizations. Provides that organizations qualifying for tax exempt status because of their substantial support from Federal, State or local governments or from the general public may not receive more than one-half of one percent of their total support from any one individual or group related individuals. Excludes transfers with a reversionary interest in the decedent from the value of the decedent's gross estate. Requires the inclusion in the gross estate of the full value of an annuity provided by an employer. Includes in the value of a decedent's gross estate, life insurance proceeds on policies owned by the decedent's surviving spouse and on any policies not owned by the decedent to the extent that they are attributable to premiums paid by the decedent or his spouse. Limits the aggregate amount of charitable deductions allowed under the estate tax to 50 percent of the amount by which the value of the gross estate exceeds the aggregate amount of deductions for expenses, indebtedness, taxes, and casualty losses incurred during the settlement of the estate, or $1,000,000, whichever is greater. Allows a deduction from the gift tax of charitable gifts where the donor retained some interest in the transferred property which was later extinguished. Title VII: State and Local Obligations - Repeals the income tax for interest on State and local obligations issued after 1977. Directs the United States to pay 35 percent of the interest yield on State and local obligations. Title VIII: Withholding of Income Tax on Dividends and Interest - Directs every person who pays interest or dividends to deduct and withhold on such interest or dividends a tax equal to ten percent of the amount thereof. Directs every person required to deduct and withhold any tax to make quarterly returns of such tax to the appropriate Government officer.

Bill· HRH.R. 220 (95th)referred

A bill to provide for the establishment within the National Cemetery System of the Fort Mitchell Regional Veterans' Cemetery in Russell County, Alabama.

United States · United States Congress · 4 January 1977

Directs the Administrator of Veterans' Affairs to establish the Fort Mitchell Regional Veterans' Cemetery in Russell County, Alabama, if the Russell County Commission donates 450 acres in the Fort Mitchell area and the Administrator and the Commission mutually agree to pay for it. Authorizes the appropriation of $2,150,000 to carry out the purposes of this Act.

Bill· HRH.R. 15460 (94th)reported

Civil Rights Attorney's Fees Awards Act

United States · United States Congress · 8 September 1976

Amends the Civil Rights Attorney's Fees Awards Act of 1976 to permit a court to award to the prevailing party, other than the United States, a reasonable attorney's fee as part of the costs in any action or proceeding to enforce equal rights under law, property rights of citizens, liability for deprivation of rights under color of law, liability for conspiracy to interfere with civil rights, liability for neglect to prevent conspiracy to interfere with civil rights, prohibitions against education discrimination based on sex or blindness, and prohibitions against discrimination in federally-assisted programs.