United States · United States Congress · 20 May 1975
National Welfare Reform Act - Stipulates that no family shall be eligible for the aid to families with dependent children program (AFDC) under the Social Security Act if its total income, without regard to exclusions, exceeds 150 percent of the family's needs. Provides that the Secretary of Health, Education, and Welfare shall provide the full cost of AFDC services to needy families who are not U.S. citizens and are lawfully present in the United States. States that unemployed individuals shall be ineligible for AFDC services for specified periods of time if such individual is determined to have, without good cause, refused an offering of bona fide employment or refused to participate under a work incentive program. Provides procedures for the determination of good cause. States that no sanctions will be applied for a ten day period after failure without good cause has been established, if the individual participates in counseling services. Sets forth procedures governing adjustment of AFDC grant overpayments. Prohibits AFDC grant payments where the caretaker relative is unemployed due to participation in a strike or because he has voluntarily terminated his employment. Defines "income" for purposes of this Act. Authorizes the Secretary to pay directly to any State up to 75 percent of the costs of investigating and prosecuting complaints of fraud under AFDC program. Requires that recipients of aid be issued a detailed identification card specifying the programs for which the recipient is eligible. Provides that any person who resides in the same household of an eligible family, but is not himself eligible for aid, shall be required to make a contribution to the State in an amount equal to the amount of the standard payment for single person household under the State's plan.
United States · United States Congress · 14 May 1975
Revises clause 6 of rule XXVIII of the Rules of the House of Representatives to provide that managers appointed by the House to each conference committee shall transact all business in meetings open to the public except where the House, by majority vote and in open session, shall vote to close such meeting or meetings. Directs that it shall be in order to debate such motion to close for ten minutes before the vote is taken on that motion, one-half of such time to be given to debate by the mover of the motion and one-half to debate in opposition to the motion.
United States · United States Congress · 14 May 1975
Revises clause 6 of rule XXVIII of the Rules of the House of Representatives to provide that managers appointed by the House to each conference committee shall transact all business in meetings open to the public except where the House, by majority vote and in open session, shall vote to close such meeting or meetings. Directs that it shall be in order to debate such motion to close for ten minutes before the vote is taken on that motion, one-half of such time to be given to debate by the mover of the motion and one-half to debate in opposition to the motion.
United States · United States Congress · 14 May 1975
Revises clause 6 of rule XXVIII of the Rules of the House of Representatives to provide that managers appointed by the House to each conference committee shall transact all business in meetings open to the public except where the House, by majority vote and in open session, shall vote to close such meeting or meetings. Directs that it shall be in order to debate such motion to close for ten minutes before the vote is taken on that motion, one-half of such time to be given to debate by the mover of the motion and one-half to debate in opposition to the motion.
United States · United States Congress · 12 May 1975
Provides that any grant funds under the Federal Water Pollution Control Act which were withheld from allotment by Presidential direction for fiscal years 1973, 1974, and 1975 shall be alloted among the States by the Administrator of the Environmental Protection Agency in accordance with a specified formula. Revises the distribution of such allotments to the States for fiscal years beginning with 1976.
United States · United States Congress · 8 May 1975
Older Americans Tax Counseling Assistance Act - Authorizes the Secretary of the Treasury, through the Internal Revenue Service, to enter into agreements with nonprofit agencies or organizations to prepare volunteers to assist the elderly in the preparation of their Federal income tax returns and to provide technical assistance for this purpose. Directs the Secretary to publicize to the elderly those provisions of the Internal Revenue Code of 1954 particularly important to them. Authorizes to be appropriated to the Secretary $2,000,000 for fiscal year 1975 and $3,000,000 for fiscal year 1976 to carry out the provisions of this Act.
United States · United States Congress · 1 May 1975
Provides under the Social Security Act for a minimum annual income (subject to subsequent increases based on Bureau of Labor Statistics to reflect the cost of living) of $3,850 in the case of elderly (over 62) individuals and $5,200 in the case of elderly couples. Sets forth provisions governing the determination of annual income and payment of benefits. Authorizes to be appropriated for each fiscal year the sums necessary to carry out the provisions of this Act.
United States · United States Congress · 29 April 1975
Public Broadcasting Financing Act - Establishes a Public Broadcasting Fund in the Treasury and authorizes to be appropriated to the Fund specified percentages of the non-Federal financial support received by public broadcasting stations for fiscal years 1976 through 1980, up to specified limits ranging from $88,000,000 for fiscal year 1976 to $160,000,000 for fiscal year 1980. Provides for specified portions of the Public Broadcasting Fund to be distributed among the licensees and permitees of noncommercial educational broadcast stations.
United States · United States Congress · 22 April 1975
Revises clause 6 of rule XXVIII of the Rules of the House of Representatives to provide that managers appointed by the House to each conference committee shall transact all business in meetings open to the public except where the House, by majority vote and in open session, shall vote to close such meeting or meetings. Directs that it shall be in order to debate such motion to close for ten minutes before the vote is taken on that motion, one-half of such time to be given to debate by the mover of the motion and one-half to debate in opposition to the motion.
United States · United States Congress · 18 April 1975
Revises the Internal Revenue Code to allow as a credit against the income tax amounts paid by an individual during the taxable year for the expenses of higher education for himself or any other individual. Limits such credit to 100 percent of the first $200 of such educational expenses, 25 percent of the next $300, and 5 percent of the next $1000 of such expenses. Reduces such credit by 1 percent of the amount by which the adjusted gross income of the taxpayer exceeds $22,500. Reduces the amount of educational expenses otherwise recognized by this Act by the amounts received as scholarships, fellowships, and veterans benefits.
United States · United States Congress · 18 April 1975
Revises the Internal Revenue Code to allow as a credit against the income tax the expenses of elementary or secondary education paid by an individual during the taxable year to any private nonprofit elementary or secondary school for a dependent. Limits such credit to the lesser of 100 percent of the expenses or $300. Reduces such credit by an amount equal to 1 percent of the amount by which the adjusted gross income of the taxpayer exceeds $22,500.
United States · United States Congress · 17 April 1975
Metric Conversion Act - Establishes a United States Metric Board to implement the change of the United States to the metric system by devising and carrying out a program of encouragement, coordination and public education. Requires the Board to consult with industry, commerce, science, consumers, engineering, education, labor, State and local governments, foreign government, and such others as are deemed appropriate in carrying out its duties. Directs the Board to submit conversion programs approved by the Board to the President who shall within 60 days approve or disapprove the program. Provides that, upon approval, the President shall forward immediately the conversion program to both Houses of Congress on the same day and to each House while it is in session. Directs the Board to implement such program after sixty legislative days followig the date of delivery to the Congress. Authorizes the Board to hold hearings and enter into contracts. Authorizes appropriations necessary to carry out this Act.
United States · United States Congress · 16 April 1975
Sets forth standards, relating to the rights of patients under the General Provisions of the Social Security Act, to be met by intermediate care facilities participating in programs under title XVIII (Medicare) and title XIX (Medicaid) of such Act. Provides that the statement of rights required to be adopted by such facilities shall include guarantees: (1) that the patient's civil and religious liberties will not be infringed; (2) that the patient has the right to private communications with his physician, attorney, or any other person; and (3) that the patient has the right to have privacy in treatment and in caring for personal needs and confidentiality in the treatment of personal and medical records.
United States · United States Congress · 16 April 1975
Prohibits former Federal employees who participated in a contract formulation whose value exceeded $10,000 from being employed, for a period of two years, by anyone who has a direct interest in the contract. (Amends 18 U.S.C. 207)
United States · United States Congress · 15 April 1975
Removes restrictions on the Secretary of the appropriate military department in programming space for inpatient and outpatient care facilities of the uniformed services for areas having a large concentration of retired members. (Amends 10 U.S.C. 1087)
United States · United States Congress · 10 April 1975
Urges the President to seek a treaty or other appropriate international agreement establishing a wildlife preserve for humpback whales in the West Indies.
United States · United States Congress · 10 April 1975
States that the United States should, as expeditiously as possible, take all necessary actions to effect a regional conservation treaty for the protection of northern hemisphere pinnipeds (includes seals and walruses).
United States · United States Congress · 8 April 1975
Directs the Administrator of Veterans' Affairs to pay a pension to each veteran who served in the active military, naval, or air service at any time during World War I and who is not eligible for other pension benefits. Defines World War I as meaning the period beginning on April 5, 1917, and ending on July 2, 1921. Provides for a schedule of pension payments under this Act. Provides that if the veteran is married and living with or reasonably contributing to the support of his spouse, or has a child or children, the monthly rate of pension under this Act shall be $150. Provides that if the veteran is unmarried (or married but not living with or reasonably contributing to the support of his spouse) and has no child, the monthly rate of pension shall be $135. Provides that if the veteran has a disability by reason of which he is permanently housebound, the monthly rate hereunder shall be increased by $50. Provides that veterans in need of regular aid and attendance shall have their monthly rates increased by $125. Directs the Administrator to pay to widows of veterans, receiving benefits under this Act at time of death, pension benefits as prescribed in this Act.
United States · United States Congress · 8 April 1975
Creates a select committee in the House of Representatives with authority to conduct a full and complete investigation of the problem of United States servicemen missing in action or known to be dead whose bodies have not been recovered, as a result of military operations in North Vietnam, South Vietnam, Laos and Cambodia. Provides that such investigation shall include an examination of the need for additional international inspection teams to determine whether there are servicemen still held as prisoner of war. Authorizes the Committee to hold hearings, issue subpenas, and maintain a staff as necessary to carry out its responsibilities under this resolution. Directs the committee to report to the House the results of its investigation no later than one year after adoption of this resolution. Provides that the committee's authority shall expire 30 days after the filing of such report. Directs that the expenses of the select committee shall be paid from the contingent fund of the House of Representatives upon vouchers signed by the Chairman.
United States · United States Congress · 26 March 1975
Broadcast License Renewal Act - Permits the Federal Communications Commission to extend three-year broadcast licenses for an additional two years upon a finding of public interest. Requires in making such determination, considerations of whether different term lengths for radio and television stations and for different categories of licensees are in the public interest. Limits other class licenses to a five-year maximum, prescribing the renewal procedures for such licenses and the criteria to be considered in renewal, including responsiveness and lack of serious deficiencies. Sets guidelines for expeditious action on applications for renewal of broadcasting station licenses by limiting material required to be filed. Requires the Commission to examine the renewal process and report within six months on methods of reducing and consolidating filings and supporting documents.
United States · United States Congress · 21 March 1975
Animal Welfare Act Amendments - Provides, under the Federal Laboratory Animal Welfare Act, that no animals shall be delivered to any intermediate handler or common carrier for transportation in commerce unless the animals are accompanied by a veterinarian's certificate certifying that the animals are sound, healthy, and in such condition that they may reasonably be expected to withstand the rigors of the intended transportation without adverse effects. States that specified animals shall not be delivered for transportation if they are less than eight weeks of age. Provides that no intermediate handler or common carrier shall participate in any practice under which the cost of such animal or its transportation is to be paid and collected upon delivery of the animal to the consignee. Imposes civil penalties for violations of this Act. Makes it unlawful to transport in interstate or foreign commerce any live dog or animal trained to participate in dog or animal fighting ventures.
United States · United States Congress · 20 March 1975
Directs the House Commission on Information and Facilities to provide for radio and television coverage of the proceedings in the House Chamber. Calls upon the Commission to provide for monitors to receive the television coverage to be located in such offices of the Capitol and the House and Senate office buildings as the Commission, after consultation with the Speaker of the House, considers desirable. States that the Commission shall initially provide for transmission of the audio portion of the coverage to offices of Members and officers of the House and Senate. Directs the Commission to provide a daily written summary of the proceedings of the House and other information pertaining to legislative activity. Requires that the Commission make available to the public and commercial broadcasting stations radio and television coverage of the proceedings in the House Chamber, videotapes of such coverage, and recordings of the audio portion of such coverage subject to requirements specifies under this Act. Specifies that such requirements do not include limitations or restrictions on the selection of materials for broadcast use. Authorizes the Commission to employ such persons and enter into such contracts as shall be necessary to carry out the provisions of this resolution. Provides that expenses of the Commission shall be paid from the contingent fund of the House. Directs the Commission, as soon as possible after the conclusion of the first session of the Ninety-fourth Congress, to report to the House on activities carried out under this resolution.
United States · United States Congress · 18 March 1975
Education for Exceptional Children Act - Defines "exceptional children" as handicapped children, children with specific learning disabilities, and particularly gifted children. Directs the Commissioner of Education to establish a National Clearinghouse on Exceptional Children which shall obtain and disseminate to the public information pertaining to the education of exceptional children. Authorizes the appropriation of $500,000 for the fiscal year ending June 30, 1974 and for each of the four succeeding years for the establishment and operation of the clearinghouse. Authorizes the Commissioner of Education to make grants pursuant to this Act for the purpose of assisting the States in providing free appropriate educations for children at the preschool, elementary, and secondary levels. Sets forth the basis on which funds will be allocated to the States. Provides that in order to receive funds under this Act a State must submit to the Commissioner of Education a State plan detailing the State program for free appropriate education for exceptional children. Provides that the State plan must contain such information as the Commissioner deems necessary. Sets forth the criteria needed to be met by a State in order to obtain approval of its plan. Authorizes the Commissioner to withhold payments under this Act from any State when it is found that there has been a failure to comply substantially with any provision of this Act. Provides a method for judicial review of the Commissioner's decision. Authorizes the Commissioner to make grants to State educational agencies to provide training for personnel engaged or preparing to engage in educating exceptional children. Authorizies the Commissioner to make grants to institutions of higher learning to provide training for leadership personnel for the education of exceptional children. Authorizes the Commissioner to conduct research relating to the education of exceptional children and to make grants to States, educational agencies, institutions of higher learning and other public or private nonprofit education or research agencies for such research. Directs the Commissioner to establish standards and procedures to determine which children are "exceptional children" within the meaning of this Act, such standards and procedures to be applied uniformly by all States submitting plans pursuant to this Act. Authorizes appropriation for fiscal year 1974 and for each of the four secceeding fiscal years of such sums as may be necessary for carrying out the purposes of this Act.
United States · United States Congress · 18 March 1975
Provides that the House of Representatives of the 95th Congress and each succeeding Congress shall consider and adopt the rules of its proceedings. Limits general debate on the resolution incorporating the proposed rules to 10 hours, to be equally divided and controlled by the majority leader and the minority leader.
United States · United States Congress · 18 March 1975
Correctional Services Improvement Act - Title I: Correctional Centers and Services - Authorizes the Attorney General to construct and operate correctional centers for specified criminal offenders, providing such services and correctional programs as educational, vocational, and recreational programs, medical, psychiatric, and dental care, and counseling. Specifies such centers as: (1) demonstration community treatment centers for the commitment or treatment of certain persons confined and awaiting trial, of persons sentenced to terms of more than one year, and of persons on probation or parole; (2) regional youth correctional centers for the commitment and treatment of youths and young adults sentenced pursuant to the Federal Youth Corrections Act; and (3) demonstration correctional centers for special offender groups of persons sentenced to terms in excess of one year or committed for an undetermined period, including such offender groups as the mentally ill or defective, the violent and dangerous, and women. Authorizes the Attorney General to contract with State and local authorities of the region in which a center is constructed for the use of the center's facilities, and to transfer title of such center to a State, without payment to the United States, after construction of the center and a determination that the center is operating efficiently and that the facilities will be available on a contractual basis for Federal offenders or other transferring States. Requires the center to be operated as such for at least twenty years after the transfer, and gives the United States the right of reverter in the event of breach of conditions of transfer. Creates a Federal Prison Review Board to: (1) prescribe minimum standards concerning the construction, operation, personnel training, and programs of jails and of correctional services owned or operated by a State or political subdivision in which persons accused or convicted under laws of the United States are confined or treated; (2) conduct subsequent periodic public hearings to review the extent of compliance with existing standards and the need for new standards; and (3) periodically inspect correctional facilities for the purpose of determining compliance with existing standards and the need for new standards. Authorizes the Attorney General to contract with appropriate State or local officials to pay the annual costs of implementing the prescribed standards, including capital expenditures for improvements and innovations in facilities. Authorizes appropriations to carry out the construction and improvement of centers as prescribed by this title. Title II: Coordination of Federal Correctional Activities - Creates a Federal Corrections Coordinating Council, and specifies as its functions: (1) to issue guidelines for the operation of the Bureau of Prisons, the Board of Parole, the Youth Division of the Board of Parole, and the Division of Probation of the Administrative Office of the United States Courts to improve the administration of criminal justice and assure coordination of policies respecting the disposition, treatment, and correction of all persons convicted of crime; (2) to consider measures and suggest studies to promote the prevention of crime, delinquency and criminal recidivism; and (3) to establish a program of continuous research and experimentation to develop more effective methods for the treatment and rehabilitation of criminal offenders. Provides that a court may require a person as conditions of probation, and that the Board of Parole may require a parolee, to reside in and participate in the program of a residential community treatment center, and to pay such costs incident to residence as deemed appropriate. Title III: Federal Corrections Institute - Establishes a Federal Corrections Institute to provide a coordinating center for the collection and dissemination of useful data regarding the treatment and rehabilitation of criminal offenders and to provide training for representatives of Federal, State, and local law enforcement officers, judges and judicial personnel, probation and parole personnel, correctional personnel, welfare workers, and other persons, including lay personnel, connected with the treatment and rehabilitation of criminal offenders. Authorizes the Institute: (a) to serve as an information bank by collecting systematically the data obtained from studies and research by public and private agencies on criminal behavior and recidivism, including, but not limited to, programs for prevention of crime and recidivism, training of corrections personnel, and rehabilitation and treatment of criminal offenders; (b) to publish data in forms useful to individuals, agencies, and organizations concerned with the treatment and rehabilitation of criminal offenders; (c) to disseminate pertinent data and studies to individuals, agencies, and organizations concerned with prisoners, parolees, probationers, and other criminal offenders; (d) to devise and conduct in various geographical locations, seminars and workshops providing continuing studies for persons engaged in working directly with prisoners, parolees, probationers, and other criminal offenders; (e) to devise and conduct a training program of short-term instruction in the latest methods of treatment and rehabilitation of criminal offenders and prevention of recidivism for law envorcement officers, judges and judicial personnel, probation and parole personnel, correctional personnel, welfare workers, and other persons, including lay personnel, connected with the treatment and rehabilitation of criminal offenders; and (f) to develop technical training teams to aid in the development of training programs within the several States and with the State and local agencies which work directly with prisoners, parolees, probationers, and other offenders. Places the overall supervision with regard to the policy and operations of the Institute in an Advisory Commission. Title IV: Commitment of Dangerous Persons Found Not Guilty By Reason of Insanity - Provides that, whenever any person is found not guilty by reason of insanity at the time of the commission of the offense, the United States attorney, if he has reasonable cause to believe that such person if released unconditionally would constitute a danger to himself or others because of his mental condition, shall move for a judicial determination of the dangerousness of such person in the court in which the criminal proceedings were conducted. Makes provisions for this judicial determination, and for the commitment or release under custody of the Surgeon General of such person. (Adds 18 U.S.C. 4021-4025; 5041-5048; 4249; Amends 18 U.S.C. 5002, 3651, 4203)
United States · United States Congress · 18 March 1975
Requires, under the Rules of the House of Representatives, that all committee meetings, including the mark-up of legislation, shall be open to the public, except when the committee determines in open session by roll call vote that the disclosure of the matter to be considered would endanger national security or violate any law or rule of the House of Representatives.
United States · United States Congress · 18 March 1975
Requires, under the Rules of the House of Representatives, that records of committee actions be made available for public inspection, except for information relating to the national security or which violates any law or rule of the House of Representatives.
United States · United States Congress · 18 March 1975
Directs the Speaker of the House of Representatives to take immediate action to implement a plan for the audio and video broadcasting of House floor proceedings.
United States · United States Congress · 18 March 1975
Requires that all House-Senate conferences shall be open to the public and that no conference report shall be in order for consideration unless all conference sessions were open.
United States · United States Congress · 18 March 1975
Provides, under the Rules of the House of Representatives, that any member in committee may demand a rollcall vote on any matter, and that a rollcall vote shall be required on any motion to report a bill or resolution of a public character from committee.
United States · United States Congress · 18 March 1975
Prohibits, under the Rules of the House of Representatives, a party caucus or conference from issuing binding instructions on a Member's committee or floor votes. Permits any Member so bound to raise a point of order.
United States · United States Congress · 17 March 1975
Prohibits, except as provided in this Act, the inspection of tax returns and the disclosure of information contained in such returns. Authorizes the inspection of returns by or disclosure to (1) the taxpayer or his representative; (2) employees of the Internal Revenue Service and Department of Justice solely for purposes of enforcement of the tax laws; (3) State agencies charged with administration of the tax laws only for that purpose; (4) the President of the United States in the performance of his official duties; and (5) the Joint Committee on Internal Revenue Taxation for statistical purposes only. Increases the criminal penalties for unauthorized disclosure or receipt of information under this Act.
United States · United States Congress · 6 March 1975
Directs the Administrator of Veterans' Affairs to pay a pension to each veteran who served in the active military, naval, or air service at any time during World War I and who is not eligible for other pension benefits. Defines World War I as meaning the period beginning on April 5, 1917, and ending on July 2, 1921. Provides for a schedule of pension payments under this Act. Provides that if the veteran is married and living with or reasonably contributing to the support of his spouse, or has a child or children, the monthly rate of pension under this Act shall be $150. Provides that if the veteran is unmarried (or married but not living with or reasonably contributing to the support of his spouse) and has no child, the monthly rate of pension shall be $135. Provides that if the veteran has a disability by reason of which he is permanently housebound, the monthly rate hereunder shall be increased by $50. Provides that veterans in need of regular aid and attendance shall have their monthly rates increased by $125. Directs the Administrator to pay to widows of veterans, receiving benefits under this Act at time of death, pension benefits as prescribed in this Act.
United States · United States Congress · 6 March 1975
Urges the telephone and hearing-aid industries to utilize fully all available technology to provide full access to telephone communications for hearing aid users.
United States · United States Congress · 4 March 1975
Authorizes the Secretary of Transportation to make grants to any State for the study of specified features of drawbridges within the State and for the implementation of recommendations for the more efficient movement of motor vehicle traffic on and watercraft traffic under drawbridges within the State. Requires that any grant made for implementation of such recommendations shall cover no more than 50 percent of the costs incurred in such implementation.
United States · United States Congress · 3 March 1975
Directs the Administrator of Veterans' Affairs to pay a pension to each veteran who served in the active military, naval, or air service at any time during World War I and who is not eligible for other pension benefits. Defines World War I as meaning the period beginning on April 5, 1917, and ending on July 2, 1921. Provides for a schedule of pension payments under this Act. Provides that if the veteran is married and living with or reasonably contributing to the support of his spouse, or has a child or children, the monthly rate of pension under this Act shall be $150. Provides that if the veteran is unmarried (or married but not living with or reasonably contributing to the support of his spouse) and has no child, the monthly rate of pension shall be $135. Provides that if the veteran has a disability by reason of which he is permanently housebound, the monthly rate hereunder shall be increased by $50. Provides that veterans in need of regular aid and attendance shall have their monthly rates increased by $125. Directs the Administrator to pay to widows of veterans, receiving benefits under this Act at time of death, pension benefits as prescribed in this Act.
United States · United States Congress · 3 March 1975
Allows a deduction from gross income under the Internal Revenue Code of 1954 for social agency, legal, and other necessary expenses incurred in connection with the adoption of a child by the taxpayer.
United States · United States Congress · 3 March 1975
Allows a tax deduction under the Internal Revenue Code for the household and dependent care expenses necessary for gainful employment where such employment is part-time, but not less than twenty hours a week. Reduces by one-half the maximum monthly dollar limitations on such deduction where the taxpayer qualifies for such deduction on the basis of part-time gainful employment.
United States · United States Congress · 27 February 1975
Entitles officers of the uniformed services who have retired before October 1, 1949, and who have been granted retired pay pursuant to specified provisions of Federal law to the same amount of retired pay which officers are entitled to who retired after September 30, 1949, but prior to June 1, 1958, under the same law and with the retired pay based on the same pay grade, years of service for pay and years of service for retired pay which was credited to them at the time of retirement.
United States · United States Congress · 27 February 1975
Allows an income tax deduction under the Internal Revenue Code for depreciation on capital expenditures incurred in connecting residential sewer lines to municipal sewage systems.
United States · United States Congress · 27 February 1975
Allows a deduction from gross income under the Internal Revenue Code for penalties incurred because of premature withdrawal of funds from time savings accounts or deposits.
United States · United States Congress · 27 February 1975
Allows an income tax credit under the Internal Revenue Code for the amount of expenses paid for higher education in the taxable year for education above the twelfth grade paid for by the taxpayer for himself or any other individual. Provides that such credit shall be an amount equal to the sum of: (1) 100 percent of so much of such expenses as does not exceed $200; (2) 75 percent of so much of such expenses as exceeds $200 but does not exceed $500; and (3) 25 percent of so much of such expenses as exceed $500 but does not exceed $1,500. Defines expenses of higher education as: (1) tuition and fees required for the enrollment or attendance of a student at a level above the twelfth grade at an institution of higher education; and (2) fees, books, supplies, and equipment required for courses of instruction above the twelfth grade at an institution of higher education. Provides that the amount of higher education expenses taken into consideration shall be reduced by any amounts received as a scholarship or fellowship grant or as veterans benefits.
United States · United States Congress · 27 February 1975
Provides that the tax on the amounts paid for communication services shall not apply to the amount of the State and local taxes paid for such services under the Internal Revenue Code.
United States · United States Congress · 27 February 1975
Provides, under the Internal Revenue Code, that real property which is farmland, woodland, or open land and forms part of an estate may be valued, for estate tax purposes, at its value as farmland, woodland, or open land (rather than at its fair market value). Provides that real property which is listed on the National Register of Historic Places may be valued, for estate tax purposes, at its value for its existing use. Provides for the revocation of such lower evaluation and recapture of unpaid taxes with interest upon the conversion, rezoning, or removal of such land from the National Register of Historic Places.
United States · United States Congress · 26 February 1975
Provides that the exclusion from gross income under the Internal Revenue Code presently allowable to those over age 65 with respect to gain on the sale of a principal residence held for more than 5 years shall be available without regard to the age of the taxpayer.
![Official portrait of Rep. Frey, Lou, Jr. [R-FL-9]](https://www.congress.gov/img/member/34a1ff0acafa6074fa010e167525bb74_200.jpg)