United States · United States Congress · 20 September 1979
Government Contractors' Product Liability Act of 1979 - Includes periods of military service in computing any period of limitation on the filing of an action or other proceeding to enforce any liability of a supplier of a product to the Government with respect to such product. Makes the Government liable as indemnitor for any loss of such a supplier as a result of the supplier's liability arising from a characteristic of a product if such characteristic is required by Government specifications. Declares that the United States consents to be sued for indemnity under this Act in a court of appropriate jurisdiction. Requires any product supplied to a foreign government under a Federal program to be considered a product supplied to the United States Government for purposes of this Act.
United States · United States Congress · 2 August 1979
Amends the Federal Election Campaign Act of 1971 to prohibit any political committee, other than a National, State, or local committee established by a national political party, from making contributions to any candidate and the candidate's authorized political committees with respect to any election for Federal office.
United States · United States Congress · 2 August 1979
Illegal Alien Control Act of 1977 - Directs the Attorney General to establish a border patrol force of not less than 3,800 officers. Directs the Attorney General to report to the President and the Congress on the feasibility of: (1) establishing a system for issuing machine-readable identification cards to aliens entering the United States; and (2) utilizing the most current technology in electronic sensing devices in patrolling land borders. Amends the Immigration and Nationality Act to exclude from the definition of the term "immigrant" those persons entering the United States for a period of not more than one year to perform temporary services or labor if the Secretary of Labor has determined and certified to the Attorney General that there are not sufficient workers available at the aliens' destination who are willing and able to perform such services. Directs the Secretary to refer to employers who request such certification, workers in the number desired, able and qualified, and who agree to present themselves to commence employment on the date and for the period specified. Directs the Secretary of Health, Education, and Welfare to issue social security cards for aliens who may be employed or receive public assistance in the United States. Specifies the information which an alien must provide when applying for a social security card. Requires the applicant to supply either proof of the individual's citizenship or alien status, or an affidavit that the individual was assigned a social security account number at least five years before the date of application for the card. Prohibits the employment or provision of public assistance to an individual specified in this Act unless such individual presents a social security card to the employer or agency and the employer or agency submits required information to the Secretary. Establishes a civil penalty for the violation of such prohibition. Prohibits the employment or provision of public assistance to an alien whose status under the Immigration and Nationality Act does not permit such alien to work or receive public assistance. Establishes penalties for presenting a false social security card or providing fraudulent information in order to obtain employment or public assistance. Amends the Comprehensive Employment and Training Act of 1973 to prohibit the use of Federal financial aid to provide job training or employment opportunities to aliens who are not authorized to work or who are illegally in the United States. Amends the Internal Revenue Code to prohibit income tax deductions for wages paid to aliens illegally working in the United States. Amends the Immigration and Nationality Act to prohibit the Secretary of Labor, when adjudicating the petition of an alien for admission to perform skilled or unskilled labor, from considering the work experience gained by the alien in the United States during any time while in an immigration status in which employment was not authorized for the alien. Amends the Social Security Act to prohibit the payment of Aid to Families with Dependent Children benefits and Medicaid benefits to illegal aliens. Adds border crossing cards, alien registration receipt cards, and other documents prescribed by regulation for entry into the United States to the list of documents the false making of which shall be punished by fine or imprisonment or both.
United States · United States Congress · 2 August 1979
Fair Labor Standards Amendments of 1979 - 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. Directs the Secretary to consider specified factors relating to employment, or equipment used, in retail or service establishments in reviewing or issuing any order or regulation declaring such employment particularly hazardous for or detrimental to the health of, children between the ages of 16 and 18. Directs the Secretary to provide interested persons hearings on such proposed orders. 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. Changes the formula for determining the amount of wages which an employer is deemed to have paid to a tipped employee from a 45 percent to a 50 percent maximum tip credit. Repeals the requirement that sums collected as penalties for violations of specified child labor laws and regulations be applied towards reimbursement of the costs of determining such violations and assessing and collecting such penalties.
United States · United States Congress · 1 August 1979
Tax Relief Act of 1979 - Title I: Individual Income Tax Reductions - Amends the Internal Revenue Code to reduce individual and estate and trust income tax rates for 1979 and to make permanent reductions for succeeding years. Provides for cost-of-living adjustments to individual income tax brackets and to the amount of the personal exemption. Provides that the amount of the personal exemption and the zero bracket amount applicable to a taxpayer shall determine whether such taxpayer is required to file an income tax return. Title II: Capital Cost Recovery - Revises the method for determining useful lives of business assets for purposes of computing allowable depreciation deductions. Replaces the asset depreciation range (ADR) method with a schedule of capital cost recovery periods for three classes of business property. Establishes capital cost recovery periods for the following classes of business property: (1) buildings and their structural components, ten years; (2) tangible property, five years; and (3) automobiles, taxis, and light-duty trucks (up to $100,000), three years. Allows a ten percent investment tax credit for buildings and tangible property, and a six percent credit for automobiles, taxis, and light duty trucks. Requires the recapture of depreciation amounts and investment tax credit amounts applicable to assets which are sold or otherwise disposed of prior to the expiration of the capital cost recovery period. Permits a taxpayer to deduct less than the full allowance for capital cost recovery in any taxable year. Permits a carryover to succeeding taxable years of any unused depreciation amounts. Disqualifies capital cost recovery property from the allowance for first year depreciation. Treats amounts claimed as the capital cost recovery of noncorporate lessors as an item of tax preference for purposes of the minimum tax. Adopts as an accounting practice the "half year convention" under which investments eligible for capital cost recovery treatment or the investment tax credit which are made at any time during the taxable year are deemed to be made in the middle of such year. Title III: Reduction of Payroll Taxes and Long-Range Financial Strengthening of the Social Security System - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to repeal the special increases in the contribution and benefit base, for purposes of determining amount of tax liability, for 1979 through 1981. Limits contribution and benefit bases to a maximum $22,900 in 1979 and 1980. Makes reductions in the social security tax rate and sets forth the tax rate through year 2010. Provides for the partial funding of title XVIII (Medicare), part A (Hospital Insurance Benefits for the Aged and Disabled) of the Social Security Act from general revenues.
United States · United States Congress · 26 July 1979
Campaign Contribution Reform Act of 1979 - Amends the Federal Election Campaign Act of 1971 to prohibit any multicandidate political committee (other than a multicandidate committee of a political party) from making contributions to a candidate for the office of Representative in, or Delegate or Resident Commissioner to, the Congress and his or her authorized committees which in any calendar year exceeds: (1) $5,000 with respect to any general or special election and a primary election relating to such election; or (2) $7,500 (but not more than $5,000 for one election) with respect to a general or special election and both a primary and runoff election relating to such election. Prohibits a candidate for the office of Representative in, or Delegate or Resident Commissioner to, the Congress or any authorized political committee from accepting contributions from political committees, other than committees of a political party, aggregating more than $50,000 in any calendar year, except in the case of a candidate who is a candidate in a general election and a special election, such candidate may accept such contributions aggregating: (1) $50,000 with respect to such general and any primary election relating to such general election; and (2) $50,000 with respect to such special election and any primary election relating to such special election. Specifies that any contribution made in a year, other than the calendar year in which the election is held, is considered to be made in the calendar year in which such election is held, and any contribution made after the date of such election shall be considered a contribution with respect to such election only if such contribution is used to pay obligations incurred with respect to such election. Specifies that any extension of credit for goods or services relating to advertising on broadcasting stations, in newspapers or magazines, by direct mail or other similar types of general public political advertising shall be considered a contribution, if such extension of credit is: (1) in an amount of more than $1,000; and (2) for a period of more than 30 days.
United States · United States Congress · 17 July 1979
Amends the Internal Revenue Code to allow domestic corporations an income tax deduction for dividends paid by such corporations during the taxable year, in lieu of the deduction for dividends received from other corporations. Disqualifies the following types of corporations: (1) Subchapter S corporations; (2) regulated investment companies; (3) real estate investment trusts; (4) personal holding companies; and (5) domestic international sales corporations (DISC). Limits the amount of the deduction for dividends received from certain foreign corporations to 85 percent of a corporation's taxable income computed without regard to other deductions and the capital loss carryback. Provides that such limitation shall not apply to any corporation which has a net operating loss for the taxable year. Disallows any deduction for dividends on any share of stock which is sold by a taxpayer who has held such stock for less than 15 days (90 days for preferred stock) or stock for which the taxpayer is under an obligation to make corresponding payments with respect to substantially identical stock or securities. Repeals provisions allowing deductions for dividends received on certain preferred stock.
United States · United States Congress · 12 July 1979
Amends the National Labor Relations Act to provide that any employee who is a member of and adheres to a bona fide religion, body, or sect historically holding conscientious objection to joining or financially supporting a labor organization shall not be required to do so. Allows such employee to be required in an employment contract to pay sums in lieu of and equal to dues and initiation fees to a nonreligious, nonlabor, charitable organization chosen by the employee. Authorizes the labor organization to charge such employee the reasonable cost of any grievance-arbitration procedure instigated by and for such employee's benefit.
United States · United States Congress · 27 June 1979
Capital Cost Recovery Act of 1979 - Amends the Internal Revenue Code to revise the method for determining useful lives of business assets for purposes of computing allowable depreciation deductions. Replaces the asset depreciation range (ADR) method with a schedule of capital cost recovery periods for three classes of business property. Establishes capital cost recovery periods for the following classes of business property: (1) buildings and their structural components, ten years; (2) tangible property, five years; and (3) automobiles, taxis, and light-duty trucks (up to $100,000), three years. Allows a ten percent investment tax credit for buildings and tangible property, and a six percent credit for automobiles, taxis, and light duty trucks. Requires the recapture of depreciation amounts and investment tax credit amounts applicable to assets which are sold or otherwise disposed of prior to the expiration of the capital cost recovery period. Permits taxpayer to deduct less than the full allowance for capital cost recovery in any taxable year. Permits a carryover to succeeding taxable years of any unused depreciation amounts. Disqualifies capital cost recovery property from the allowance for first year depreciation. Treats amounts claimed as the capital cost recovery of noncorporate lessors as an item of tax preference for purposes of the minimum tax. Adopts as an accounting practice the "half year convention" under which investments eligible for capital cost recovery treatment or the investment tax credit which are made at any time during the taxable year are deemed to be made in the middle of such year.
United States · United States Congress · 6 June 1979
Replacement Motor Fuels Act of 1979 - Directs the Secretary of Energy to establish a program to promote the development and use of replacement fuels in the United States to replace gasoline used as a motor fuel with replacement motor fuel containing the maximum percentage of alcohol, or other liquid produced from coal, oil, shale, or other substances as is economically and technically feasible. Directs the Secretary to determine with respect to replacement fuels: the most suitable raw materials for their production, the nature of the distribution systems and production processes of such fuels, the technical and economic feasibility of including liquids extracted from oil shale and coal in such program, and the technical and economic feasibility of reaching goal of replacing 20 percent of the gasoline used as a motor fuel with replacement fuels by the year 1992. Directs the Secretary to set production goals for replacement fuels for each of calendar years through 1981 through 1987. Sets forth the manner of determining the percentage of replacement fuel by volume to be contained in the total quantity of gasoline and replacement fuel sold annually in commerce in the United States in calendar years 1981 through 1990, and directs the Secretary to issue a rule setting the minimum percentage replacement fuel to be sold for year 1981 through 1986 by any refiner. by any refiner. Sets forth provisions for the enforcement of such requirements. Authorizes the appropriation of up to $1,000,000 for fiscal year 1980 to carry out this Act.
United States · United States Congress · 24 May 1979
Directs the President to furnish to the House of Representatives certain information related to the current oil situation, including data on: (1) shortages, supplies, demand, and allocation of crude oil; and (2) refinery yield reductions and capacity utilization.
United States · United States Congress · 23 May 1979
National Product Liability Act of 1979 - Declares that the purpose of this Act is to establish a substantive law of product liability for damages resulting from harm caused by products affecting interstate commerce and to establish a product liability action therefor. States that such product liability action preempts all existing causes and laws for the same purpose. Subjects whomever is engaged in interstate commerce and manufactures or sells: (1) a product which is in a defective condition; or (2) any product and fails to warn or protect against a dangerous condition in the use or reasonably foreseeable misuse or unintended use of the product or fails to provide proper instructions for the intended use of that product, to liability for the harm caused despite the fact that the manufacturer or seller has exercised all possible care in the preparation and/or sale of the product. Allows any person harmed by a product who is a reasonably anticipated user or consumer of the product to bring an action in "product liability" against the manufacturer or seller of the product. Allows any person against whom a product liability action is brought to bring an action for indemnification or other appropriate relief against any third party whose misconduct has caused or contributed to the harm for which damages are sought. Limits the time for commencing a product liability action to two years from the date when the harm is first sustained, discovered, or in the exercise of reasonable care should have been discovered. Stipulates that a product shall be deemed in defective condition only if it is unreasonably dangerous for its intended use at the time the product left the control of the party against whom the action is being brought. Prohibits the awarding of punitive or exemplary damages unless the trier of fact finds that the accused acted out of malice or willfully or wantonly acted in flagrant disregard of public health and safety. Allows the primary forum for trying cases brought under this Act to remain in the State courts.
United States · United States Congress · 16 May 1979
Government Accountability Act of 1979 - Requires the President to submit to Congress a biennial report on the management of the executive branch. Requires the Director of the Office of Management and Budget to provide an evaluative report on Federal programs to the President to be included with the President's report.
United States · United States Congress · 3 May 1979
Amends the Employee Retirement Income Security Act of 1974 to extend to May 1, 1980, the period during which the Pension Benefit Guaranty Corporation may pay benefits under terminated multiemployer plans under circumstances provided for in such Act.
United States · United States Congress · 3 May 1979
Permits the same standard mileage rate to be used in determining the amount of income tax deductions for charitable and medical uses of automobiles as is used in determining the amount of income tax deductions for business uses of automobiles.
United States · United States Congress · 9 April 1979
Amends the Internal Revenue Code to extend until December 31, 1979, the date by which taxpayers must comply with requirements for the exclusion from gross income of rollovers of lump sum distributions from certain tax-exempt pensions, annuities, or other retirement plans.
United States · United States Congress · 2 April 1979
Amends the Internal Revenue Code to permit State taxing authorities which receive Federal tax return information to disclose such information to a State auditing agency for the purpose of auditing the tax authorities.
United States · United States Congress · 27 March 1979
Repeals specified defense contract requirements regarding the purchase of aircraft or naval vessels including: (1) auditing requirements; (2) return of excess profits; and (3) subcontracting prohibitions. Repeals the requirement that at least ten percent of naval aircraft and aircraft engines be manufactured in plants owned and operated by the United States. Removes the President's power to manufacture naval aircraft or aircraft parts in United States owned plants.
United States · United States Congress · 20 March 1979
Directs the printing of additional copies of the following revised committee prints for the use of the Select Committee on Population: (1) 1,500 copies of "World Population: Myths and Realities"; (2) 1,500 copies of "Fertility and Contraception in the United States"; (3) 1,000 copies of "Legal and Illegal Immigration to the United States"; (4) 1,500 copies of "Population and Development Assistance;" and (5) 1,500 copies of "Domestic Consequences of United States Population Change."
United States · United States Congress · 28 February 1979
Amends the General Education Provisions Act to provide that Federal agencies shall have 30 days to make comments on the education programs reports of the Comptroller General of the United States.
United States · United States Congress · 27 February 1979
Longshoremen's and Harbor Worker's Compensation Act Amendments of 1979 - Amends the Longshoremen's and Harbor Worker's Compensation Act to: (1) extend coverage to include ship cleaners, lashers, and ship carpenters; and (2) define "longshoring operation", "ship repairman", "ship builder", and "point of rest" for purposes of the Act. Extends the current maximum rates of compensation for disability to compensation for death. Entitles an injured employee to choose an attending physician from a panel designated by the employer and authorized by the deputy commission. Requires an attending physician who refers an employee to a medical specialist or physician to notify the employer with respect to such referral. Requires an employee seeking recovery of expenses for medical treatment to request the employer to furnish such treatment within 21 days of the first treatment. Establishes procedures for providing independent medical examinations when medical questions arise, including guidelines for the determination of the degree of physical impairment. Provides that, except for certain specified injuries, permanent and total disability shall be determined only if as a result of the injury, the employee is unable to earn any wages in the same or other employment. Specifies that compensation for permanent, partial disability as listed in the Act shall not be subject to such restriction but shall be exclusive for those disabilities listed. Allows the employer to suspend or reduce the payment of compensation for permanent, partial disability under specified circumstances. Eliminates death benefits for the survivors of an employee who had been receiving permanent, partial disability compensation and who dies from causes other than the original injury. Establishes procedures for: (1) approval, disapproval, and appeal from disapproval of settlement applications; and (2) payment and computation of lump sum payment to discharge the settlement. Limits increases in disability compensation tied to wage increases to a maximum of three percent per year. Provides that failure to give notice of injury or death shall not act as a bar to a claim if the employer or insurance carrier has actual knowledge that the injury or death was employment related. Revises provisions with respect to payment of compensation awards, including the imposition of a maximum allowance for an injury of $100,000, except in cases of permanent, total disability or death. Repeals the statutory presumptions related to claims under the Act. Revises various provisions with respect to administrative and court review of compensation orders.
United States · United States Congress · 26 February 1979
Regulatory Reform Act of 1979 - Requires the President to submit to Congress a plan recommending reforms with respect to the regulation of: (1) energy, the environment, housing, and occupational health and safety by specified Federal agencies by April 30, 1981; (2) transportation and communications by specified Federal agencies by April 30, 1983; (3) banking and finance, international trade, and Government procurement by specified Federal agencies by April 30, 1985; and (4) food, consumer health and safety, economic trade practices, and labor- management concerns by specified Federal agencies by April 30, 1987. States that each such plan shall include recommendations for reform of such specified agencies and shall report on the cumulative impact of all Government regulatory activity reviewed, up to that date, on specific industry groupings. States that if the President fails to submit such plans by the specified dates, the Senate and House Committees on Government Operations shall draft their own plans to be submitted to Congress for action. Requires the Comptroller General and the Congressional Budget Office, contemporaneously with the development of the President's plan, to submit a report assessing the purpose, effects, efficiency, and cost effectiveness of each agency included in the plans submitted by the President. States that if no comprehensive regulatory reform legislation is enacted by August 1 of the year following the year in which a comprehensive plan has been submitted by the President, then all agencies affected thereby shall have no authority to issue any new rules not essential for preserving the public health and safety; if such reform is not enacted by October 1 of such year, such agency shall have no authority to enforce any rule not essential for preserving the public health and safety; if no such reform is enacted by December 31 of such year, such agency shall be terminated on such date. States that all rules of such terminated agency essential for preserving the public health and safety shall remain effective and shall be enforced by the Department of Justice. Requires the President to submit subsequent plans in the manner and in the order and frequency set forth by this Act every ten years.
United States · United States Congress · 26 February 1979
Establishes a Joint Select Committee on Defense Readiness and Mobilization Capability to investigate and report on defense readiness and mobilization capability, including an analysis of: (1) the kind and extent of threats to the national defense; and (2) the quality and quantity of manpower, material, transportation, budgetary, and programmatic resources needed at present, and able to be mobilized in the future. Sets forth the requirements for appointment to the joint select committee.
United States · United States Congress · 13 February 1979
Authorizes funds not to exceed $360,000 for the expenses of a welfare and pension plans task force under the jurisdiction of the Subcommittee on Labor-Management Relations of the House Committee on Education and Labor. Directs the Subcommittee to report to the House as soon as practicable on its results.
United States · United States Congress · 8 February 1979
Repeals the Davis-Bacon Act, which requires the rate of wages for workers employed on Federal public buildings by contractors and subcontractors to be based upon the prevailing wages for corresponding classes of workers employed on similar projects in the same area.
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
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 · 25 January 1979
Provides that each State entitled to more than one Representative in the 99th Congress or any subsequent Congress shall establish a number of districts equal to the number of Representatives to which that State is entitled. Directs the districts to be established as soon as practicable after the latest decennial census, but in no case later than three years. Sets forth the standards for establishing districts in order to insure fair and effective representation in the House of Representatives. Declares that any State legislature may establish by law standards for establishing fair and effective districts. Sets forth judicial procedures to insure compliance with this Act.
United States · United States Congress · 25 January 1979
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 · 22 January 1979
Constitutional Amendment - Declares the term "person," with respect to due process and equal protection, applicable to human beings irrespective of age, health, function or condition of dependency, including the unborn. Prohibits the deprivation of life of an unborn person, except pursuant to laws permitting medical procedures required to prevent the death of the mother.
United States · United States Congress · 18 January 1979
Denies pension and survivor's annuity benefits to any Federal employee who is convicted of any felony committed in connection with his or her Federal employment or who has fled the United States to avoid prosecution for any such felony.
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 · 15 January 1979
Prohibits rules promulgated by any Federal agency (except an emergency rule which must become immediately effective to prevent serious injury or the substantial frustration of legislative policies or intent) from becoming effective until such proposed rules have been submitted to Congress and a 60-day period has lapsed thereafter. Prevents such rules from becoming effective if disapproved by either House of Congress within such 60-day period. Permits disapproval of emergency rules. Prohibits the submission to Congress of any rule identical to one which has been disapproved unless submitted pursuant to new legislative authority which has been enacted affecting agency's powers with respect to the subject matter of such rule. Renders agency rules dealing with emergency or routine matters or which will have an insignificant impact effective without publication of advance notice of proposed rulemaking proceedings in the Federal Register as is currently required. Renders any rule granting an exemption to another rule or which is exempt from public notice and comment requirements effective immediately.
United States · United States Congress · 15 January 1979
Grants a Federal charter to the United States Submarine Veterans of World War II. Declares that the purpose of such corporation is to establish memorials to the memories of those who served aboard United States submarines and gave their lives during World War II.
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.
United States · United States Congress · 15 January 1979
Repeals the Davis-Bacon Act, which requires the rate of wages for workers employed on Federal public buildings by contractors and subcontractors to be based upon the prevailing wages for corresponding classes of workers employed on similar projects in the same area.
United States · United States Congress · 15 January 1979
Two-Step Budget Process Act 1978 - Title I: Amendments to the Congressional Budget Act of 1974 - Amends the Congressional Budget and Impoundment Control Act of 1974 to require that the contents of the first concurrent resolution of the budget be separated into two titles. States that the first title shall contain: (1) the level of total budget outlays and total new budget authority; (2) the amount of any surplus or deficit; (3) the recommended level of Federal revenues; and (4) the appropriate level of the public debt. Requires the second title to contain the levels of new budget authority and estimates of budget outlays for each of the major functional categories. Prescribes a two-step process for the consideration of amendments to such budget resolution by which amendments to the first title must be considered and disposed of prior to the consideration of amendments to the second title. Title II: Miscellaneous Provisions - States that such amendments are enacted as an exercise of Congressional rulemaking power.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to repeal the carryover basis provisions enacted by the Tax Reform Act of 1976 which provide that beneficiaries receiving property from a decedent's estate will retain the decedent's basis in the property. Restores prior law which "stepped up" or "stepped down" the property's basis to its market value at the time of death without imposing tax consequences on the appreciation or depreciation the property underwent while held by the decedent.
United States · United States Congress · 15 January 1979
Elementary and Secondary Education Tuition Tax Credit Act of 1979 - Amends the Internal Revenue Code to allow individual taxpayers an income tax credit for 25 percent of the tuition paid for the elementary or secondary education of the taxpayer or any of his dependents. Allows a maximum $100 credit in 1979 and a maximum $200 credit in 1980, after which the credit expires. Treats tuition payments as paid for calendar years 1979 and 1980 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 "expenses of elementary and secondary education" any amounts paid for books, supplies, meals, lodging, transportation, and education below the first-grade level, or for attendance at a kindergarten or nursery. 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. 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 or State educational assistance.
United States · United States Congress · 15 January 1979
Higher Education Tuition Tax Credit Act of 1979 - Amends the Internal Revenue Code to allow individual taxpayers an income tax credit for 25 percent of the tuition paid for the college or post-secondary vocational education of the taxpayer, his spouse, or any of his dependents. Allows a maximum credit of $250 in 1979 and $500 in 1980, after which the credit expires. Treats tuition payments as paid for calendar years 1979 and 1980 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. Excludes graduate students from eligibility for the credit. Requires full-time or qualified half-time attendance at an eligible educational institution (college or post-secondary vocational school). Excludes from the definition of "tuition" any amounts paid for books, supplies, and equipment for courses of instruction, or meals, lodging, transportation, and other living 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. 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 or State educational assistance.
United States · United States Congress · 15 January 1979
Establishes a Select Committee on Population to investigate and study various regional, national and international population-related issues and to develop the means by which the United States can cooperate with nations and international agencies in addressing such issues.