United States · United States Congress · 8 February 1982
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to require the Secretary of Health and Human Services to prescribe annual adjustments to the formula for determining the primary insurance amount in order to ensure that the replacement rate for the primary insurance amount for January of the following year does not fall below a specified percentage.
United States · United States Congress · 4 February 1982
Upper Mississippi River System Management Act - Grants the consent of Congress to the States of Illinois, Iowa, Minnesota, Missouri, and Wisconsin to enter into agreements for the use, protection, growth, and development of the Upper Mississippi River system. Directs the Secretary of the Army to monitor traffic movements on such system in order to verify lock capacity, update traffic projections, and refine economic evaluations. Authorizes appropriations through FY 1992. Authorizes the Secretary of the Interior to: (1) undertake a habitat rehabilitation and enhancement program for natural and recreational resources of such system; and (2) implement a program of recreational projects for the system. Directs the Secretary of the Army, through the Chief of Engineers, to establish a program to facilitate productive uses of dredged material. Directs the Secretary of Agriculture to implement a program of sedimentation control in the Upper Mississippi River Basin.
United States · United States Congress · 3 February 1982
Authorizes the Speaker of the House of Representatives and the President pro tempore of the Senate to present, on behalf of Congress, a gold medal to Admiral Hyman George Rickover in recognition of his distinguished service and for his contributions to the development of safe nuclear energy and to the defense of the United States. Directs the Secretary of the Treasury to provide for a gold medal with suitable emblems, devices, and inscriptions. Authorizes appropriations to carry out such provision. Authorizes the Secretary to make available bronze duplicates of such medal for sale under regulations he prescribes and in accordance with provisions of this Act.
United States · United States Congress · 3 February 1982
Amends the Internal Revenue Code to increase from 70 1/2 to 75 the maximum age before which an individual may make contributions to an individual retirement account. Increases from 70 1/2 to 75 the maximum age by which distributions must begin from: (1) individual retirement accounts; (2) qualified pension, profit sharing, and stock bonus plans; (3) individual retirement annuities; and (4) retirement bonds.
United States · United States Congress · 2 February 1982
Establishes the Mono Lake National Monument in California. Authorizes the Secretary of the Interior to acquire lands and waters privately owned or owned by the State or its political subdivisions within the boundaries of the monument. Specifies acquisition procedures. Permits the transfer without consideration of Federal property located within the monument's boundaries and administered by other departments or agencies to the administrative jurisdiction of the Secretary. Requires the lands therein administered by the Bureau of Land Management to be administered by the National Park Service. Authorizes the acquisition of land outside the monument's boundaries for use as an administrative site for the monument. Directs the Secretary to conduct with California and the city of Los Angeles a comprehensive study of programs and alternative water management policies which could be implemented by Los Angeles, the State, and other political jurisdictions to conserve water and thereby reduce the need for Mono Basin water diversions. Requires that such study take into consideration the report of the Interagency Task Force on Mono Lake (December 1979) and include public comments obtained through public hearings. Requires the Secretary to submit to specified congressional committees a report on the range and implementation of alternative actions which could reduce or eliminate Mono Basin water diversions, based on such study. Permits the State, the city of Los Angeles, and other affected entities to comment on such study. Requires the Secretary to submit to such committees, within two fiscal years from the effective date of this Act, a comprehensive general management plan for the monument and a natural resources study report for the monument. Authorizes appropriations.
United States · United States Congress · 28 January 1982
Emergency Youth Employment Tax Incentive Act - Amends the Internal Revenue Code to allow an increased income tax credit under the targeted jobs tax credit program for qualified youth employed between May 17, 1982, and September 17, 1982. Increases the rate of such credit from 50 to 85 percent. Defines "qualified youth" as an individual: (1) who is between 16 and 21 years old; (2) who has not displaced any other individual from employment; (3) who performs services on substantially a full-time basis; and (4) who is certified as being a member of an economically disadvantaged family. Provides that 15 percent of the youth hired by any one employer need not be economically disadvantaged. Exempts wages paid to a qualified youth from income tax, social security tax, and unemployment tax.
United States · United States Congress · 25 January 1982
Authorizes the Director of the International Communication Agency to make available for broadcasting in the United States the film entitled "Let Poland Be Poland: A Day of Solidarity With the People of Poland."
United States · United States Congress · 16 December 1981
Amends the Mineral Leasing Act of 1920 to provide that beginning with fiscal year 1983, the balance of money received from sales and rentals of public land shall be credited to a Payment in Lieu of Taxes Trust Fund which shall be established in the U.S. Treasury. States that such money shall be available, subject to appropriation, only for purposes of making payments to local governments for entitlement lands.
United States · United States Congress · 16 December 1981
Low-Income Energy Assistance Trust Fund Act of 1981 - Amends the Department of Energy Organization Act to make unrefunded petroleum price control overcharges available for energy assistance. Establishes in the U.S. Treasury the Energy Assistance Trust Fund which shall be available for home energy assistance, residential energy efficiency programs, and other energy programs to assist low-income energy consumers. Appropriates funds which shall be transferred at least monthly from the general fund of the Treasury to the Trust Fund. Requires the Secretary of the Treasury to hold the Trust Fund and report to Congress annually, starting with fiscal year 1982, on the Trust Fund's financial condition and operations for the preceding fiscal year and for the next five fiscal years. Sets forth investment requirements pertaining to the Trust Fund. Establishes in the Department of Health and Human Services the Office of Energy Special Council. Transfers the Office of Special Counsel of the Department of Energy to the Energy Special Council. Requires that the Energy Special Council transmit to the President and Congress a plan for the collection of petroleum price control overcharges made in violation of the Emergency Petroleum Allocation Act of 1973. Requires the Comptroller General to review periodically the Energy Special Council's activities and report quarterly to Congress.
United States · United States Congress · 11 December 1981
Amends title XVIII (Medicare) of the Social Security Act to permit an individual to elect hospice care, in lieu of certain other benefits, during two periods of 180 days each during the individual's lifetime. Provides for full reimbursement of reasonable costs to a hospice program, subject to a ceiling. Directs the Comptroller General to conduct a study of the hospice reimbursement method. Defines hospice care as including items and services furnished to the terminally ill in their homes, on an outpatient basis, and on a short term inpatient basis.
United States · United States Congress · 11 December 1981
Expands the membership of the Advisory Commission on Intergovernmental Relations to include three elected school board officials from different States.
United States · United States Congress · 9 December 1981
Amends the Internal Revenue Code to lower from 16 to 14 the age requirement for participation in the cooperative education program under the targeted jobs income tax credit program. Eliminates the requirement that the youth-participant be a member of an economically disadvantaged family. Revises the definition of "qualified cooperative education program" to encompass all types of education (presently, limited to vocational education). Revises the definition of "qualified school" to mean a tax-exempt public school.
United States · United States Congress · 3 December 1981
Authorizes the President, on behalf of the Congress, to present a gold medal to Bryan Lewis Allen, the first aviator to cross the English Channel in a self-powered plane. Authorizes appropriations to carry out provisions of this Act.
United States · United States Congress · 21 November 1981
United States Academy of Peace and Conflict Resolution Act - Establishes the United States Academy of Peace and Conflict Resolution. Sets forth the functions of the Academy. Declares that the Academy is an independent nonprofit corporation. Sets forth the powers and duties of the Academy, including establishment of an Endowment of the United States Academy of Peace and Conflict Resolution. Set forth provisions for a Board of Directors and for officers and employees of the Academy. Set forth requirements for Academy program procedures and records. Requires an annual audit of Academy accounts and audit reports to the President and the Congress. Subjects the Academy to specified freedom of information provisions. Provides that, with certain exceptions, the Academy shall not be considered a department, agency, or instrumentality of of the Federal Government. Prohibits the use of any political test or political qualification with respect to personnel financial assistance under this Act. Authorizes appropriations for Academy buildings, grounds, facilities, programs, and administration. Sets forth provisions for availability of appropriations. Requires transfer of income and assets to the U.S. Treasury upon dissolution and final liquidation of the Academy or any other legal entity created pursuant to this Act.
United States · United States Congress · 20 November 1981
Amends the Internal Revenue Code to revise the tax treatment of church annuity plans. Extends to clergy and church employees the same election of alternative exclusion allowances for contributions to annuity contracts which is currently available to employees of tax-exempt health and education organizations. Treats all years of employment by clergy and church employees as employment for one employer for purposes of the employee exclusion allowance for contributions to a church annuity plan. Establishes a minimum level of compensation for clergy and church employees for purposes of computing the exclusion allowance for contributions to a church annuity plan. Specifies that such minimum level shall not be less than twice the nonfarm income poverty level of a family of four as determined by the Secretary of the Treasury. Defines "annuity contracts", for purposes of the employee exclusion, to include those provided by a church or church pension board. Prohibits the application of the constructive receipts doctrine to the computation of annuity amounts. Permits clergy or church employees to contribute up to $10,000 to a church annuity plan without exceeding statutory limitations on contributions to such plans. Provides for cost of living adjustments to such amount.
United States · United States Congress · 20 November 1981
Requests the President to designate February 22, 1982, as a day of national celebration in honor of the two hundred and fiftieth anniversary of the birth of George Washington.
United States · United States Congress · 19 November 1981
Commends and supports the President's peace initiatives. Reaffirms the desire of Congress to work with the President to reduce the threats of nuclear war.
United States · United States Congress · 17 November 1981
Amends the Internal Revenue Code to revise requirements for the tax deferral of amounts received under variable annuity contracts. Permits the use of an independent investment manager of such annuities. Allows the like-kind exchange of one annuity contract for another. Provides that the tax treatment of any payment made by a contract holder on or before September 25, 1981, shall be determined without regard to Revenue Ruling 81-225 (disallowing tax deferral of amounts received under certain variable annuity contracts).
United States · United States Congress · 17 November 1981
Declares that the Commissioner of Social Security and the Secretary of Health and Human Services should immediately study and report to Congress on ways to correct the benefit disparity caused by the 1977 changes in the social security retirement benefit formula.
United States · United States Congress · 12 November 1981
Comprehensive Smoking Prevention Education Act of 1981 - Amends title XVII (Health Information and Health Promotion) of the Public Health Service Act to establish in the Department of Health and Human Services an Office of Smoking and Health to inform the public of the health hazards of cigarettes. Sets forth the Office's authority and duties, including conducting research and assisting educational programs directly or through grants. Establishes an Interagency Committee on Smoking and Health to be composed of representatives from the Departments of Labor and Education, the Federal Trade Commission, and any other Federal agency designated by the Secretary of Health and Human Services. Directs such Committee to meet at least four times a year and names the Director of the Office of Smoking and Health as it chairman. Directs the Secretary of Health and Human Services to report annually to the Congress. Amends the Federal Cigarette Labeling and Advertising Act to make it unlawful to advertise or export (repeals the existing export exemption) cigarettes without the required labeling. Changes labeling requirements. Directs the Federal Trade Commission (FTC) to establish cigarette labeling regulations as set forth by this Act. Eliminates certain congressional notification and reporting requirements. Increases the fine for violation of such Act from $10,000 to $100,000. Permits an individual civil action to be brought in U.S. district courts for violations of such Act. Requires such plaintiff to give 60-day notice to the FTC and the defendant. Permits intervention and consolidation. Allows the court to award attorneys fees and other costs.
United States · United States Congress · 12 November 1981
Expresses the sense of the Congress that policies of Jewish emigration discrimination and anti-Semitism are morally reprehensible. Urges the President to tell the Soviet Union that the United States opposes these policies and wants emigration restrictions on Soviet Jews removed.
United States · United States Congress · 10 November 1981
Taxpayer Protection Act - Amends the Internal Revenue Code to subject the Internal Revenue Service (IRS), in the collection of taxes, to provisions of the Fair Debt Collection Practices Act regarding communication and harassment in connection with debt collection. Prohibits the publication of any deficiency which has not been adjudged to be payable by a competent court. Permits individual taxpayers to bring a civil action in a U.S. district court for damages resulting from collection practices prohibited by this Act. Requires a Federal court order before property of a taxpayer may be levied upon for the collection of tax. Specifies that a showing of fraud or malfeasance or a misrepresentation, for purposes of modifying or reconsidering a closing agreement between an individual taxpayer and the Secretary of the Treasury, shall be taken into account only if such a showing or misrepresentation is determined by a competent court. Prohibits the Secretary from consenting to extend for more than one year the period for assessment of the income tax liability of any individual taxpayer. Requires the Secretary to prepare, for distribution to taxpayers, brief but comprehensive statements which set forth in nontechnical terms: (1) the rights and obligations of taxpayers during an audit; (2) the procedures which the IRS may use in enforcing revenue laws; and (3) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file taxpayer complaints. Requires a copy of such statement to accompany any tax forms sent to taxpayers. 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 or organization; 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. Makes binding on the Secretary : (1) a tax return prepared for the taxpayer by an officer or employee of the IRS acting in his official capacity to provide such assistance; and (2) written information or advice given to the taxpayer by such an officer or employee acting in his official capacity. Places the burden of proof, in administrative and judicial proceedings involving the IRS and a taxpayer, upon the IRS. Directs that all property of taxpayers, for purposes of the estate and gift tax, be valued at historical cost (original cost to the taxpayer or the basis of the property if it was not purchased). Prohibits the use in IRS personnel evaluations of amounts collected pursuant to audits or investigations. Precludes the Secretary from exercising any enforcement authority over churches or certain other organizations. Prohibits the audit of any group of taxpayers unless the Secretary has first met certain notice requirements or permitted members of the group to file an amended return. Sets forth conditions which must be met by the IRS before any action is taken to interfere with the property rights of a taxpayer. Requires the IRS, before securing the records of, or personal data concerning, any taxpayer, to: (1) notify the taxpayer in writing of the demand, the material sought, and the need for the material; (2) have commenced an action in a competent court against the taxpayer; and (3) have justified its need before the court consistent with the discovery rules of the Federal Rules of Civil Procedure. States that the IRS shall have no authority, in enforcing the tax obligations of any person, which is in conflict with the rights and privileges granted under the Constitution.
United States · United States Congress · 5 November 1981
Requests the President to direct the Secretary of State and the Secretary of Energy to begin discussions with Canadian officials on establishing a joint strategic petroleum reserve.
United States · United States Congress · 5 November 1981
Declares that it is the sense of the House of Representatives that: (1) the United States must manage its assets in a manner more prudent and beneficial to the interests of the American people; (2) all executive branch agencies should inventory their assets, estimate the approximate value of each asset, and identify the uses to which each asset is put; (3) the President should then identify which assets are surplus to Federal needs and should be candidates for liquidation; (4) the President should submit recommendations to Congress on any legislative and administrative revisions that may be needed to carry out such a program of liquidation in an orderly manner; (5) the receipts of this program should be used only to restrain and ultimately reduce the national debt; and (6) the Comptroller General should investigate and recommend to Congress and each agency improved processes for managing Federal assets, estimating their value, and liquidating those which are unneeded.
United States · United States Congress · 5 November 1981
Requires any Member, officer, or employee of the House of Representatives who authorizes foreign travel by any other such person to submit an advance report and a postreturn report to the Clerk of the House. Directs that such reports be available for public inspection and published in the Congressional Record.
United States · United States Congress · 5 November 1981
Expresses the sense of the Congress that no limitation should be placed on the Federal income tax deduction for interest paid on a residential mortgage.
United States · United States Congress · 29 October 1981
Constitutional Amendment - Requires Congress, prior to each fiscal year, to adopt a statement of receipts and outlays for that year in which total outlays are no greater than total receipts. Permits Congress in such statement to provide for a specific excess of outlays over receipts by a three-fifths vote directed solely to that subject. Prohibits total receipts for any fiscal year set forth in such statement from increasing by a rate greater than the rate of increase in national income in the last calendar year ending before such fiscal year, unless Congress passes a bill directed solely to approving specific additional receipts and such bill has become law. Permits Congress to waive the provisions of this Act with respect to any fiscal year in which a declaration of war is in effect. Prohibits the Congress from requiring that the States engage in additional activities without compensation equal to the additional costs. Declares that total receipts shall include all receipts of the United States, except those derived from borrowing and total outlays shall include all outlays of the United States except those for repayment of debt principal.
United States · United States Congress · 28 October 1981
Taxpayer's Court Costs and Fees Act of 1981 - Amends the Internal Revenue Code to permit reasonable court costs, including attorneys' fees, to be awarded to the prevailing party (other than the United States or a creditor of the prevailing party) in a civil action brought by the United States in any court of the United States for the determination, collection, or refund of any tax, interest, or penalty imposed under the Internal Revenue Code. Prohibits such an award where the court finds that the position of the United States was substantially justified or that special circumstances make an award unjust. Includes within the definition of "attorney's fees" amounts paid to an individual who is not an attorney but who is authorized to practice before the Tax Court. Defines "prevailing party" as a party who substantially prevails with respect to the amount in controversy or the most significant issue or set of issues.
United States · United States Congress · 27 October 1981
Designates that section of the Baltimore-Washington Parkway within the State of Maryland as the Gladys Noon Spellman Parkway. Directs the Secretary of the Interior, in cooperation with the State of Maryland, to erect an appropriate marker commemorating the contributions of Gladys Noon Spellman. Authorizes appropriations.
United States · United States Congress · 27 October 1981
Establishes an Anwar El Sadat Peace Medal. Provides that such medal may be awarded annually by the Congress, upon a majority vote of both Houses of Congress, to an individual or group nominated as having made the most significant contribution to world peace. Establishes the Sadat Peace Medal Board. Sets forth the membership requirements of such Board. Directs the Board to nominate to the Congress annually one individual or group to receive such medal. Provides that if Congress does not award a medal to a nominee the Board shall nominate another individual or group, and if Congress does not award a medal after three nominations, no medal shall be awarded for that year.
United States · United States Congress · 27 October 1981
Amends the Internal Revenue Code to revise requirements for the exclusion of interest on mortgage subsidy bonds. Includes as an element of a good faith effort to satisfy such requirements a showing that the issuer of bonds conducts periodic audits and prosecutes any cases of fraud. Provides that an issuer's diligent effort to correct a failure to meet a particular requirement will cure such a failure. Revises the arbitrage requirements to increase the amount by which interest rates on tax-exempt mortgage subsidy bonds may exceed the interest rates on mortgages financed with such bonds. Specifies that issuers are not required to dispose of any investment and realize a loss in order to satisfy arbitrage restrictions. Repeals the registration requirements for bond issues. Revises requirements for residential rental property bond issues relating to the median income level of occupants and the term of the lower income occupancy.
United States · United States Congress · 27 October 1981
Multinational Force and Observers Participation Resolution - Authorizes the President to assign U.S. military personnel to the Multinational Force and Observers (MFO) to implement the peace treaty between Egypt and Israel. Directs the President to give Congress specified information about the other countries providing military personnel for the MFO before the President assigns U.S. military personnel to the MFO. Requires every possible effort to be made to ensure that at least four foreign countries are represented on the MFO. Authorizes U.S. military personnel assigned to the MFO to perform only the functions specified in the peace treaty and its protocol. Limits the number of such military personnel. Authorizes the President to assign U.S. civilian personnel as observers in the MFO. Limits the U.S. share of the costs of the MFO. Authorizes appropriations to pay the U.S. contribution to the MFO budget. Authorizes Federal agencies to provide support to the MFO, without reimbursement if such support would not significantly increase U.S. costs. Directs the President to report annually to Congress on the MFO, on U.S. participation in the MFO, and on specified discussions with Egypt and Israel. Requires such reports to be as detailed as possible. States that nothing in this resolution is intended to signify congressional approval of any agreement made by the executive branch other than the agreement to participate in the MFO.