The world's political record
Person
![Official portrait of Rep. Derwinski, Edward J. [R-IL-4]](https://www.congress.gov/img/member/d000269_200.jpg)
United States · Official source
1,451 records where Rep. Derwinski, Edward J. [R-IL-4] is listed as a sponsor, author, or other actor. Search with topics and years
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 · 21 February 1979
Authorizes and requests the President to designate September 8 of each year as "National Cancer Prevention Day."
United States · United States Congress · 15 February 1979
Congressional Award Program Act - Establishes the Congressional Award Program in the United States and its territories to recognize and promote youth leadership and excellence in the areas of expedition fitness, personal creative development, and public service. Creates a Congressional Award Board with a Director to supervise such program. Authorizes the appointment of State award directors under this Act. Exempts the Board, its property, and its income from present and future Federal, State, and local taxation, with specified exceptions. Creates three Congressional Award Medals to be awarded under this Act.
United States · United States Congress · 15 February 1979
Terminates the Dickey-Lincoln School hydroelectric power project on the Saint John River, Maine.
United States · United States Congress · 15 February 1979
Constitutional Amendment - Provides that total expenditures in any fiscal year shall not exceed the net amount of revenue received by the Government in that year. Authorizes the suspension of such prohibition in time of war declared by Congress or by a concurrent resolution passed by a two-thirds vote of both Houses of Congress. Stipulates that any unanticipated deficit in any fiscal year shall be considered an expenditure for the succeeding fiscal year. Directs the Congress to provide an appropriate increase in the level of total receipts if the amount of such deficit exceeds two percent of the total expenditures for the succeeding fiscal year. Authorizes the Congress to apportion any deficit over the four following fiscal years or, by a two-thirds vote of both Houses, to include such deficit in the debts of the United States.
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 · 13 February 1979
Repeals the requirement, under the Social Security Amendments of 1977, that the amount of monthly benefits payable to a spouse or surviving spouse under title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act be reduced by the amount such spouse or surviving spouse receives as monthly payments from a Federal or State pension fund.
United States · United States Congress · 8 February 1979
Amends the Administrative Procedure Act to require Federal agencies to prepare and publish in the Federal Register an economic impact analysis of all proposed and final rules subject to the provisions of the Act.
United States · United States Congress · 8 February 1979
Shale Oil Production Tax Incentive Act of 1979 - Amends the Internal Revenue Code to allow a nonrefundable income tax credit equal to $3 for each barrel of shale oil produced by the taxpayer during the taxable year, plus the production credit carryovers and carrybacks for that year. Reduces the standard $3 per barrel credit proportionately by: (1) the amount of Federal grant funds, if any, used by the taxpayer in the production of shale oil; and (2) the amount by which the adjusted reference price (average daily market price per barrel during the preceding calendar year for certain Arabian light crude oil) exceeds $20.50. Authorizes the President to adjust the amount of the credit (but not higher than $3) when such action is in the national interest. Requires, as a condition of eligibility for the credit, that the shale oil be produced within the United States or its possessions. Sets forth rules for the Secretary of Energy in computing the adjusted reference price. Requires the Secretary to publish the adjusted reference price, and an explanation of the method and data used in computing it, if such price exceeds $20 per barrel.
United States · United States Congress · 8 February 1979
Federal Constitutional Convention Procedures Act - Sets forth procedures for Federal constitutional conventions with respect to: (1) applications, (2) calling, (3) delegates, (4) convening, (5) operation, (6) congressional approval, (7) ratification, (8) rescission of ratification, and (9) proclamation of constitutional amendments.
United States · United States Congress · 8 February 1979
Amends the Fair Labor Standards Act of 1938 to postpone for two years the increases in the minimum wage scheduled to take effect in 1980 and 1981. Permits employers, without prior certification by the Secretary of Labor, to pay 85 percent of the minimum wage: (1) to a youth under age 19, for a 180 day period; and (2) to full-time students, with proof of enrollment at an institute of higher education, for part-time work up to 20 hours per week or full-time work during vacation periods. Directs the Secretary to insure against specified violations of requirements for such special minimum wages for youth and students. Makes employers liable for unpaid wages and overtime compensation for such violations. Retains the present formula, the 45 percent of the minimum wage maximum tip credit, for determining the amount of wages which an employer is deemed to have paid to a tipped employee.
United States · United States Congress · 8 February 1979
Amends the Communications Act of 1934 to prohibit the Federal Communications Commission from prescribing rules to permit increased duplication of radio broadcasting station assignments on class I-A clear channels.
United States · United States Congress · 1 February 1979
Administrative Rulemaking Reform Act - Requires a Federal agency preparing to hold a rulemaking session to make a reasonable effort to inform those likely to be affected by the proposed rulemaking. Requires that if the affected group is large, representatives of such group must be notified. Requires, in addition to present requirements, that the notice of rulemaking include the projected effective date of the rules, the purpose of the rulemaking, the text of the proposed rules, and the technical or other studies on which the agency intends to rely in the rulemaking proceedings. Applies the requirements of this Act to all rulemaking sessions except: (1) those specifically authorized to be kept secret in the interest of national security, and (2) those relating to agency management. Requires public notice and public opportunity for comment on all rulemaking proceedings under this Act unless the agency finds that the rules to be proposed are emergency rules or are of routine or insignificant impact in which case the rule must be published with reasons for its adoption. Requires Federal agencies to give interested persons at least 45 days to participate in the rulemaking. Requires the agency to maintain a file of each proceeding to be made available to the courts, Congress, and to the public in connection with review of the rule. Limits the period for public comment to a maximum of 90 days. Requires a copy of all proposed rules to be sent to Congress. States that such rule, other than an emergency rule, shall not become effective if it is disapproved within 90 days by both Houses of Congress, or it is disapproved within 60 days by one House and no action is taken on the disapproval resolution by the other House. Provides that either House of Congress may, by resolution, require any agency to reconsider and resubmit any rule to which this Act applies. Requires that such proposed rule be repromulgated anew in accordance with all the provisions of this Act unless it is reconsidered and resubmitted to Congress within 180 days after the adoption of the resolution requiring such reconsideration. Requires the Administrative Conference of the United States to study Congressional review of agency rulemaking under this Act and report the effect of such review on such rulemaking before July 1, 1984. Authorizes to be appropriated $200,000 to finance such study. Makes this Act effective 90 days after enactment. Terminates the Congressional review required by this Act at the adjournment of the Ninety-eight Congress.
United States · United States Congress · 31 January 1979
Small Business Regulatory Relief Act - Amends the Small Business Act to direct each Federal department, agency, and instrumentality engaged in rulemaking to prepare a written analysis of whether it is legal, feasible, and desirable to exempt small businesses (or classes thereof) from a rule or whether the agency should promulgate a rule with lesser compliance standards for small businesses. Sets forth information which must be present in such analysis.
United States · United States Congress · 31 January 1979
Amends rule X of the Rules of the House of Representatives to change the name of the Committee on International Relations to the Committee on Foreign Affairs.
United States · United States Congress · 31 January 1979
Requests the Secretary of Defense to rescind that portion of the Department of Defense directive which permits deserters from military service to receive in absentia discharges.
United States · United States Congress · 29 January 1979
Amends the Disaster Relief Act of 1974 to provide that a declaration of a state of emergency is effective as of the date on which the emergency or major disaster commenced.
United States · United States Congress · 29 January 1979
Small Business Tax Relief Act of 1979 - Amends the Internal Revenue Code to limit recognition on the gain from the sale or exchange of an unincorporated trade or business prior to the time that the taxpayer attains age 55 by providing that such gain shall be recognized only to the extent that it exceeds the cost of reinvesting in replacement property for another small business venture. Provides for the taxation of such gain, after age 55, as ordinary income according to the ten year averaging rules applicable to lump sum distributions from employee benefit plans. Increases the additional first year depreciation allowance for small businesses. Permits a taxpayer election to amortize over a 36 month period expenses for depreciable property which is acquired to put a small business in compliance with Federal regulations and which does not have any economic usefulness for the business. Exempts domestic international sales corporations (DISC) which have adjusted taxable income of $1,000,000 or less from the limitations on deferral of base period export gross receipts which are applicable to larger corporations. Permits businesses with gross receipts of less than $1,000,000 to elect the cash method of accounting in reporting income. Allows a refund to employers of their proportionate share of excess social security payments made on behalf of employees who were employed by two or more employers during the taxable year. Permits an income tax credit of $5 for each form or document which a small business is required to file pursuant to Federal law.
United States · United States Congress · 29 January 1979
Tax Rate Reduction and Indexing Act of 1979 - Title I: Individual Tax Rates - Amends the Internal Revenue Code to reduce the income tax rates for individuals for the taxable years 1980 through 1982. Title II: Inflation Adjustment - Requires the Secretary of the Treasury, not later than December 15 of each calendar year beginning in 1982, to prescribe individual income tax rate tables: (1) by increasing the maximum dollar amount on which no tax is imposed under each table, and the minimum and maximum dollar amounts for each rate bracket for which a tax is imposed, by the cost-of-living adjustment for such year; (2) by not changing the rate applicable to any rate bracket as adjusted; and (3) by adjusting the amounts setting forth the tax to the extent necessary to reflect the adjustments in the rate brackets. Declares the cost-of-living adjustment for any calendar year as the percentage by which the Department of Labor's Consumer Price Index for all-urban consumers for the preceding calendar year exceeds the Consumer Price Index for calendar year 1981. Requires cost-of-living adjustments in zero bracket amounts, personal tax exemptions, and withholding taxes. Sets the minimum gross income for which an income tax return is required from certain individuals at an amount less than the sum of the exemption amount plus the applicable zero bracket amount.
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
Expresses the sense of Congress that: (1) the Internal Revenue Service should simplify Federal income tax forms to make them easily understandable; (2) State and local Governments which impose an income tax should model their tax forms on the simplified Federal forms; and (3) Congress should revise the language of the Internal Revenue Code to make it easily understandable to the average citizen.
United States · United States Congress · 25 January 1979
Terminates the authorization for duplicate locks on the Illinois River, Illinois. Terminates the flood control projects authorized for: (1) Salt Creek Lake, Ohio; (2) Trexler Lake, Pennsylvania; (3) Spewrell Bluff Lake, Georgia; (4) Lincoln Dam and Reservoir, Illinois; (5) Pattonsburg Lake, Missouri; (6) Helm Lake, Illinois; (7) Mill Creek Lake, Ohio; (8) Salem Church Dam and Reservoir, Virginia; and (9) Big Darby Lake, Ohio. Directs the Secretary of Army to convey certain lands acquired for the Big Darby Lake flood control project to the State of Ohio to be administered as a wildlife refuge. Terminates the authorization for further construction of the Cross-Florida Barge Canal. Extends the boundaries of the Ocala National Forest, Florida, to include land owned by the United States as part of the Cross-Florida Barge Canal project. Authorizes the Secretary of Agriculture to acquire lands owned by the State of Florida within the extended boundaries of the Forest. Terminates the Meramec Park Lake flood control project, Missouri. Requires the Secretary of the Army, through the Chief of Engineers to study and report to Congress concerning the manner of disposition and future utilization of the project's land and structures which best serves the public interest.
United States · United States Congress · 25 January 1979
Requires that whoever uses a firearm during the commission of a felony over which a Federal court has original and exclusive jurisdiction, or whoever carries a firearm during the commission of such felony if an element of such felony is the use or threat of violence, shall, in addition to the punishment provided for the commission of such crime, be sentenced to a term of imprisonment of not less than five nor more than ten years. Requires in the care of a second or subsequent conviction the imposition of a term of imprisonment of not less than ten years, or to life imprisonment. Stipulates that the execution or imposition of any term of imprisonment under this Act: (1) may not be suspended; (2) may not run concurrently; and (3) may not include probation.
United States · United States Congress · 24 January 1979
Amends the Internal Revenue Code to exclude from gross income up to $100 of the interest earned on a savings account.
United States · United States Congress · 24 January 1979
Amends the Disaster Relief Act of 1974 to provide that a declaration of a state of emergency is effective as of the date on which the emergency or major disaster commenced.
United States · United States Congress · 23 January 1979
Small Business Impact Statement Act of 1979 - Directs the head of each Federal agency to prepare a small business impact statement in connection with each rule made by such agency unless the agency head, with the approval of the Office of Advocacy of the Small Business Administration, determines that such rule will not have a substantial effect on a significant number of small businesses. Sets forth information which must be present in each small business impact statement. Prescribes steps which each agency head must follow in preparing any small business impact statement, including publication of the statement in the Federal Register. Requires each agency head to prepare, publish, and submit to Congress a small business impact statement for any rule having a substantial effect on small businesses which took effect after December 31, 1973. Directs each agency head to minimize the paperwork burden on small businesses in carrying out this Act. Empowers either House of Congress to disapprove any proposed rule which requires a small business impact statement.
United States · United States Congress · 22 January 1979
Amends rule X of the Rules of the House of Representatives to reestablish the standing Committee on Internal Security to investigate and report on Communist and other subversive activities affecting the internal security of the United States, including activities intended to overthrow or alter the form of government in the United States by unlawful means or which incite or employ violence or any unlawful means to obstruct the lawful authority of the government.
United States · United States Congress · 18 January 1979
Amends the Antidumping Act, 1921, to require the Secretary of the Treasury to determine whether there is reason to believe that imported goods are being sold in the United States or elsewhere at less than its fair market value within six months of the initiation of an investigation by the Secretary. Directs the Secretary to withhold appraisement of imported goods when the Secretary determines to initiate such an investigation. Deletes the provision of Federal law which permits an extension of time to make such a determination. Requires the Secretary to make a final determination within two months regarding the sale of imported goods at less than fair value. Directs the Secretary to inform the International Trade Commission if the Secretary determines that the purchase price of imported goods is less, or likely to be less, than the foreign market value. Requires the Commission to investigate whether U.S. industry is being injured or less likely to be established due to such imported goods and to notify the Secretary of its determination within three months of the Secretary's determination. Stipulates that any special dumping duty on imported goods should be assessed within one year after the Secretary has made a finding that the purchase price of such goods is less than fair value.
United States · United States Congress · 18 January 1979
Requires, under the Office of Federal Procurement Policy Act, that Federal agencies pay interest at an annual rate of at least 12 percent on any payment which is overdue by more than four weeks on a contract with a small business concern.
United States · United States Congress · 18 January 1979
Authorizes and requests the President to designate the week beginning on the Sunday preceding the fourth Thursday in November of each year as "National Family Week."
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
Directs the President to award a named retired United States Army officer the Legion of Merit.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to exempt taxpayers from the payment of interest or a penalty on tax deficiencies attributable to erroneous advice obtained in writing from an Internal Revenue Service Officer or employee acting in an official capacity.
United States · United States Congress · 15 January 1979
Establishes in the executive branch the National Zoological Foundation consisting of a National Zoological Board and a Director. Directs the Foundation to award scholarships for the training of staff members for zoos and aquariums, initiate and support research to improve the welfare of animals in zoos and aquariums, establish accreditation standards for zoos and aquariums and to make specified project and program grants. Authorizes the Foundation to initiate and support appropriate research at academic and other nonprofit institutions.
United States · United States Congress · 15 January 1979
Metric Conversion Repeal Act of 1979 - Repeals the Metric Conversion Act of 1975, which established the United States Metric Board in order to facilitate voluntary conversion to the use of the metric system of measurement.
United States · United States Congress · 15 January 1979
Cargo Security Act of 1979 - Title I: Cargo Security for Property Being Transported in Interstate and Foreign Commerce - Directs the Secretary of Transportation to establish regulations to assure the safety and security of property under the control of carriers, freight forwarders, or terminal operators subject to the Federal Aviation Act of 1958, the Interstate Commerce Act, or the Shipping Act of 1916 while such property is being transported in interstate or foreign commerce with respect to: (1) proper packaging; (2) proper documentation and labeling; (3) comprehensive and uniform loss reporting; and (4) personnel security. Sets forth civil penalties for the violation of any regulation promulgated by the Secretary pursuant to this Act. Stipulates that orders of the Secretary assessing such a penalty shall be reviewable by the United States Court of Appeals in the circuit in which the violation occurred. Requires the Secretary to submit annual reports to the Congress on the administration of this title. Directs the Secretary to: (1) determine the causes and scope of cargo losses; (2) evaluate cargo theft deterrents; (3) examine insurance liability limitations for carriers; (4) encourage the development of crime prevention technology; (5) study the feasibility of Federal licensing or identification systems; and (6) publicize information concerning cargo security problems and measures designed to eliminate such problems. Sets forth criminal penalties for any individual who, without authority, affixes recognized security seals to goods in interstate or foreign commerce, or who, without authority, willfully removes, breaks, or defaces such a seal. Sets forth criminal penalties for individuals who, without authority, enter into any warehouse, designated storage area, or vehicle containing goods moving in interstate or foreign commerce. Sets forth criminal penalties for knowingly making false statements in making application for employment with common carriers, freight forwarders or terminal operators. Title II: Customs Port Security - Directs the Secretary of the Treasury to issue security and safety regulations to protect cargo at any ports of entry while such cargo is under the control of: (1) any carrier subject to the Federal Aviation Act of 1958, the Interstate Commerce Act, or the Shipping Act of 1916; or (2) any terminal operator. Sets forth civil penalties for violating such regulations. Makes such penalties assessed by the Secretary reviewable by the United States Court of Appeals in which the violation occurred. Requires the Secretary to submit annual reports to the Congress on the administration of this title. Sets forth criminal penalties for the unlawful affixing, removal, breaking, or defacing of customs seals. Sets forth criminal penalties for the malicious entering of any bonded warehouse, vessel, or vehicle containing bonded merchandise or baggage with intent to unlawfully remove such merchandise or baggage. Sets forth criminal penalties for the removal of such merchandise or baggage. Title III: Interagency Council on Cargo Security - Establishes an Interagency Council on Cargo Security to identify and coordinate Federal department and agency actions relating to cargo security.
United States · United States Congress · 15 January 1979
Regulatory Agency Abolition Act - Abolishes each Federal regulatory agency three years after enactment of this Act unless prior to such date the President and Congress study the effectiveness of such agencies and Congress thereafter adopts a resolution disapproving such abolition. Provides that each regulatory agency established after the date of enactment of this Act shall be abolished three years from the date on which it was first empowered unless the President and Congress take the steps outlined above. Directs the President to submit to Congress a plan for the orderly transfer of duties essential to the public health, safety, or welfare from an abolished agency to the President or to a successor agency. Provides that all orders, rules, certificates, judicial proceedings and licenses made effective by agencies abolished by this Act shall continue in effect until repealed or superceded by the President.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to allow an individual age 62 or over an exclusion from gross income of up to $3,000 of interest income that would otherwise be includible. Reduces the amount of the exclusion by one-half of the amount by which the individual's adjusted gross income exceeds $5,500.
United States · United States Congress · 15 January 1979
Congressional Award Program Act - Establishes the Congressional Award Program in the United States and its territories to recognize and promote youth leadership and excellence in the areas of expedition fitness, personal creative development, and public service. Creates a Congressional Award Board with a Director to supervise such program. Authorizes the appointment of State award directors under this Act. Creates three Congressional Award Medals to be awarded under this Act.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to require an annual cost-of-living adjustment, based on the Consumer Price Index, to the individual income tax rates and the personal exemption.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to exempt government chartered air museums operated exclusively for the care or use of antique, custom-built, racing, military or other special types of aircraft from the excise taxes on special fuels and the use of civil aircraft.
United States · United States Congress · 15 January 1979
Tuition Tax Credit Act of 1979 - Amends the Internal Revenue Code to allow individual taxpayers an income tax credit for 35 percent of the tuition paid for the elementary, secondary, college, or post-secondary vocational education of the taxpayer, his spouse, or any of his dependents. Sets forth maximum dollar amounts allowable as a credit for calendar years 1979 through 1982, after which the credit expires. Treats tuition payments as paid for calendar year 1979 only if such payments are made on or after August 1, 1979, and before February 1, 1980, for education furnished on or after August 1, 1979, and before January 1, 1980. Treats tuition payments as paid for calendar years 1980 and thereafter only if such payments are made during the particular calendar year or within one month of the beginning or close of such calendar year for education furnished during that year. Defines full-time and qualified half-time student. Excludes from the definition of "tuition" any amounts paid for books, supplies, equipment for coursework, meals, lodging, transportation, or similar personal expenses. Forbids any construction of this Act as granting the Government additional authority to examine the books or activities of any church school except to the extent necessary to determine whether such school is an eligible educational institution within the meaning of this Act. Provides for the immediate certification of any judicial action brought in a United States district court concerning the constitutionality of this Act to the appropriate circuit court of appeals. Authorizes direct appeal to the Supreme Court of any decision by a circuit court. Requires the expedited consideration of such a case at both judicial levels. Requires the disregard of any amount received by the taxpayer as a tuition tax credit for purposes of determining the eligibility of the taxpayer for Federal, State, or local educational assistance.
United States · United States Congress · 15 January 1979
Grants a Federal charter to the Gold Star Wives of America. Declares that the purpose of such corporation is to aid widows and children of persons who died in the service of their country.
United States · United States Congress · 15 January 1979
Directs the Secretary of the Interior to permit the National Committee of American Airmen Rescued by General Mihailovich to construct a monument to General Mihailovich on Federal public land within the District of Columbia or its environs.
United States · United States Congress · 15 January 1979
Anti-Discrimination Act of 1979 - Prohibits affirmative action programs required of Federal grantees, contractors, employers, employment agencies, or labor organizations pursuant to Federal laws or regulations from requiring quotas. Stipulates that affirmative action programs shall be designed to expand the pool of applicants. Prohibits Federal officers, employees, or courts from finding discrimination based solely on the composition of the work force or membership of an employer, employment agency, or labor organization. Requires such officers, employees, or courts to find that an act of discrimination has been committed before relief can be granted. Prohibits requiring employers, employment agencies, labor organizations, grantees, or contractors to collect data regarding the composition of their work force or membership, except pursuant to discovery procedures.
United States · United States Congress · 15 January 1979
Prohibits the Secretary of the Treasury from implementing a proposed revenue procedure entitled, "Proposed Revenue Procedure on Private Tax-Exempt Schools," or any other guidelines for determining whether private schools have forfeited their tax-exempt status through the adoption of racially discriminatory policies, during the period beginning with the enactment of this Act and ending on December 31, 1980.
United States · United States Congress · 15 January 1979
Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury to prepare, for distribution to taxpayers, brief but comprehensive pamphlets which set forth in nontechnical terms: (1) the rights and obligations of taxpayers during an audit; (2) the procedures which the Internal Revenue Service may use in enforcing revenue laws; and (3) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file taxpayer complaints. Requires a copy of such pamphlet to accompany the first communication from the Service to any taxpayer regarding tax liability. Establishes within the Internal Revenue Service an Office of Taxpayer Services, directed by an Assistant Commissioner of Internal Revenue, whose primary responsibilities shall include: (1) assisting taxpayers with information about tax returns, audits corrections, appeals procedures, and payment or document location; and (2) receiving and evaluating complaints of improper, abusive, or inefficient service by Internal Revenue Service personnel. Authorizes the Assistant Commissioner for Taxpayer Services to issue a Taxpayer Assistance Order prohibiting the Secretary, for up to 60 days after such issuance, from taking any assessment, collection, or other action adverse to a taxpayer if the Assistant Commissioner determines that such taxpayer is suffering from an unusual, unnecessary, or irreparable loss as a result of such action. Prescribes criminal penalties for: (1) any investigation by employees of the United States in connection with Federal tax laws which inquires into the beliefs, associations, or activities of any individual which are not directly related to such tax laws; or (2) the maintenance of any records containing information derived from such an investigation. Creates a civil cause of action for any taxpayer aggrieved by a prohibited investigation, or by the deprivation of any civil rights. Permits the award of a judgment of costs, including reasonable attorney's fees, to a prevailing taxpayer in any proceeding before the Tax Court. Requires the Internal Revenue Service, upon a taxpayer's request, to conduct any interview regarding a deficiency assessment in the taxpayer's residence or place of business, at a reasonable time convenient to the taxpayer. Requires the officer or employee conducting such interview to warn the taxpayer that: (1) he has a right to remain silent; (2) any statement he makes may be used against him; and (3) he has the right to the presence of an attorney. Exempts certain income producing property from levy for nonpayment of taxes. Directs the Comptroller General of the United States to establish, and to report annually to Congress on, a program to provide for a continuing audit and investigation of the efficiency, uniformity, and equity of the administration of the internal revenue laws of the United States.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to allow individual taxpayers an income tax credit for the college or vocational school educational expenses paid by the taxpayer for his education or that of his spouse or dependents. Limits such credit to $1,000 per individual for the taxable year. Includes tuition and fees required for enrollment at an educational institution and books, supplies, and equipment within the definition of "educational expenses." Excludes expenses for meals, lodging, or similar personal expenses.
United States · United States Congress · 15 January 1979
Designates the Director of the Office of Management and Budget a cabinet official.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to prohibit the Internal Revenue Service from terminating the tax-exempt status of an educational institution for reasons of racial discrimination unless such organization has been adjudicated as racially discriminatory by a State or Federal court.