United States · United States Congress · 3 March 1976
Extends the coverage for dental services provided under title XVIII (Medicare) of the Social Security Act to include any services which may be performed by a doctor of dental surgery or of dental medicine and to authorize payment under the Medicare program for all inpatient hospital services furnished in connection with dental procedures requiring hospitalization.
United States · United States Congress · 26 February 1976
Repeals the corporate investment credit under the Internal Revenue Code. Reduces the corporate normal tax rate to 16 percent. Terminates the tax exemption treatment accorded to Domestic International Sales Corporations (DISC). Reduces the corporate surtax rate to 24 percent.
United States · United States Congress · 25 February 1976
Amends the Interstate Commerce Act to prohibit a pipeline company engaged in the transportation of oil from transporting any oil through its pipelines if that company has an interest in such oil.
United States · United States Congress · 24 February 1976
Imposes a tax, under the Internal Revenue Code, as an alternative to the income tax, minimum tax, and the capital gains tax, equal to 14 percent of the amount by which the taxpayer's economic income for the taxable year exceeds $40,000, but only if such alternative tax is greater than the tax liability under the income tax, minimum tax, and capital gains tax.
United States · United States Congress · 17 February 1976
Stipulates that gain or loss on transfers to investment companies or partnerships functioning as investment companies shall be considered realized and recognized gain or loss for purposes of taxation under the Internal Revenue Code.
United States · United States Congress · 11 February 1976
Institutes the death penalty for specified destructive acts to airports, airplanes, and related things and places where death of any person results. Prescribes a fine of not more than $100,000, or imprisonment for any term of years, or both, where no death results. (Amends 18 U.S.C. 32)
United States · United States Congress · 5 February 1976
Stipulates that gain or loss on transfers to investment companies or partnerships functioning as investment companies shall be considered realized and recognized gain or loss for purposes of taxation under the Internal Revenue Code.
United States · United States Congress · 27 January 1976
Expresses the sense of the House of Representatives that the people of Angola should be allowed to determine their own political future without foreign interference. Expresses support for efforts by the Organization of African Unity to achieve a settlement of the conflict in Angola. Calls upon all countries to terminate military assistance to any group in Angola. States that the President should do his utmost to seek an agreement among the various parties involved in hostilities or in the support of such hostilities in Angola to terminate such hostilities. Directs the President to refrain from providing assistance of any kind, for military activities in Angola, until specifically approved by Congress.
United States · United States Congress · 19 December 1975
Government in the Sunshine Act - States that this Act applies, according to the provisions thereof, to the Federal Election Commission and to any agency where the collegial body comprising the agency consists of two or more individual members, at least a majority of whom are appointed to such position by the President with the advice and consent of the Senate. Provides that all meetings of such collegial body, or of a subdivision thereof authorized to take action on behalf of the agency, shall be open to the public. Requires, public announcement, at least one week before the meeting, of the date, place, and subject matter of the meeting, whether open or closed to the public, and the name and phone number of the official designated by the agency to respond to requests for information about the meeting. Exempts meetings when publicity would result in disclosure of matters: (1) necessary to keep secret in the interests of national defense or foreign policy; (2) not warranting an invasion of personal privacy; (3) constituting trade secrets; and (4) other matters the Disclosure of which would not be in the public interest. States that the district courts of the United States shall have jurisdiction to enforce the requirements of this Act by declaratary judgment, injunctive relief, or other relief as may be appropriate. Prohibits the making of an ex parte communication relevant to the merits of the proceeding by an interested person outside the agency to anyone involved in the decisional process of the proceeding.
United States · United States Congress · 19 December 1975
Voting Rights Act Repealer Amendments Act - Repeals titles II and III of Public Law 94-73, an act to amend the voting Rights Act of 1965. Ends the extension (through title III of Pub. Law 94-73) of the Voting Rights Act to jurisdictions where more than five percent of the citizens of voting age in the jurisdiction are of a single language minority. Ends the requirement (imposed by title II of Pub. Law 94-73) that such jurisdiction provide registration and voting materials to minority groups in the language of such group.
United States · United States Congress · 10 December 1975
Smoker and Nonsmoker Health Protection Act - Title I: Cigarette Labeling and Advertising - Public Health Cigarette Smoking Act - Makes it unlawful for any person to manufacture, import, or package for sale or distribution within the United States any cigarettes the package of which: (1) fails to bear the required statement; and (2) fails to bear a statement of the tar and nicotine content of each cigarette in such package, as determined by the Federal Trade Commission. States that it shall be unlawful for any person to disseminate or cause to be disseminated any cigarette advertisement which fails to contain the required statements and which is either disseminated by United States mails or in commerce or which is likely to induce, directly or indirectly, the purchase in or have an effect upon commerce of cigarettes. Requires cigarettes for export to contain the required statements in the language of the country to which such package is exported. Title II: Smoking in Federal Buildings and Interstate Facilities - Federal Nonsmokers Protection Act - States that smoking shall not be permitted in any encolsed area open to the public in any Federal facility or in any stairway, elevator, hallway, conveyance, waiting room, reception room conference room, or hearing room in any such facility. Provides that smokers shall be effectively separated from nonsmokers in any restaurant, cafeteria, snack bar, other dining facility, recreation room or lounge in any Federal facilty, and that all reasonable efforts shall be made to otherwise effectively separate the workplaces of employees who do not smoke from those of employees who do smoke. States that smoking shall be unlawful in any ticket office, waiting line, or boarding area in any interstate passenger carrier facility. Requires smokers to be effectively separated from nonsmokers in any cafeteria, restaurant, other eating facilty, waiting room, recreation area, or lounge in any interstate passenger carrier facility. Title III: Cigarette-Related Disease Research - Places a tax on cigarettes the proceeds of which shall be used to fund programs respecting diseases caused in whole or part by cigarette smoking.
United States · United States Congress · 2 December 1975
Provides, under the Internal Revenue Code, in cases of gain from disposition of property whose purchase price was deducted as a business expense, such deduction shall be treated as allowed for depreciation.
United States · United States Congress · 2 December 1975
Limits the situations, defined in the Internal Revenue Code, in which interest need not be paid on the amount of income tax overdue as a result of underpayment of estimated taxes.
United States · United States Congress · 2 December 1975
Prohibits National banks, State banks which are members of the Federal Reserve System and banks insured by the Federal Deposit Insurance Corporation from maintaining any account (including a numbered account) which conceals the identity of the owner of the account.
United States · United States Congress · 7 November 1975
Provides that in any case where the Secretary of Transportation approves any project which would begin or continue the construction of a highway on the Interstate System within a State, such approval shall, at the request of the State, be a contractual obligation of the United States to pay from the Highway Trust Fund such amounts as may be necessary to pay the Federal share of the complete construction of such highway. Imposes specified requirements upon the States in order for the Secretary to approve any highway project.
United States · United States Congress · 6 November 1975
Denies electric and gas public utilities a deduction under the Internal Revenue Code for amounts paid or incurred by such utilities to advertise or promote the sale or use of electricity or gas.
United States · United States Congress · 28 October 1975
Authorizes the Secretary of the Interior, in consultation with the heads of other departments affected by this Act, to issue and revise regulations from time to time, relating to the trapping and capturing of animals and birds. Imposes a fine of $500 and/or imprisonment of up to one year for violations of this Act. Establishes an advisory commission of 7 members to consult with the Secretary and make recommendations with respect to regulations concerning trapping and capturing of animals and birds. Imposes a fine of $5,000 and/or imprisonment or of one year, for the sale, shipment, or transport, of any unapproved trap or any animal skin or hide or bird feathers taken in violation of this Act. Outlines those trapping regulations specifically applicable to Federal lands. Authorizes the Secretary to enter into cooperative agreements with any affected State pursuant to which the Secretary shall assist such State to enable it to comply with the provisions of this Act. Authorizes to be appropriated such sums as may be necessary to carry out the provisions of this Act.
United States · United States Congress · 22 October 1975
Condemns the resolution adopted by the Third Committee of the United Nations General Assembly which equates Zionism with racism, and urges the U.N. General Assembly to disapprove such resolution.
United States · United States Congress · 9 October 1975
Authorizes, under the Privacy Act of 1974, the disclosure to individual Members of Congress or their designates of information regarding individuals. (Amends 5 U.S.C. 552a)
United States · United States Congress · 9 October 1975
Authorizes the President to issue a proclamation designating the week in November which includes Thanksgiving Day in each year as "National Family Week."
United States · United States Congress · 1 October 1975
Provides for the updating of cost estimates of specified routes on the Interstate Highway System based on changes in construction costs of such highway routes.
United States · United States Congress · 1 October 1975
Authorizes the Secretary of Transportation, in determining the cost of specified additional mileage of the Interstate Highway System, to reflect changes in construction costs which occurred between the date of the original estimate and the date generally applicable to the most recent cost estimates prepared for other interstate routes.
United States · United States Congress · 15 September 1975
Federal Taxpayers' Rights Act - Directs the Secretary of the Treasury to prepare pamphlets which set forth in nontechnical terms (1) the rights and obligations of a taxpayer and the Internal Revenue Service during an audit; (2) the procedures by which a taxpayer may appeal any adverse decision of the Service (including administrative and judicial appeals); (3) the procedures for prosecuting refund claims and filing of taxpayer complaints; and (4) the procedures which the Service may use in enforcing the internal revenue laws (including assessment, jeopardy assessment, levy and distraint, and enforcement of liens). Establishes within the Internal Revenue Service an office to be known as the Office of Taxpayer Services to be under the supervision and direction of an Assistant Commissioner of Internal Revenue who shall assist taxpayers in obtaining easily understandable tax information and answering questions on tax liability, among other functions. States that, upon application filed by a taxpayer, the Assistant Commissioner for Taxpayer Services may issue a Taxpayer Assistance Order if, in the determination of the Assistant Commissioner, the taxpayer is suffering from an unusual, unnecessary, or irreparable loss as a result of the manner in which the internal revenue laws are being administered by the Secretary or his delegate. Authorizes the President of the Legal Services Corporation to establish Taxpayer Representation Offices in four cities (selected by the President) for purposes of providing legal assistance to individuals in connection with: (1) any audit by the Service of any return made by or on behalf of the individual with respect to any tax imposed by chapter 1 of the Internal Revenue Code of 1954, or (2) an assessment or collection from any such individual of any tax imposed by such chapter. Provides for show cause hearings with respect to jeopardy assessments and termination of taxable years. Increases the monetary value of specified items to be exempt from levy. Provides criminal penalties (a fine of up to $10,000, imprisonment for up to 2 years, or both) for investigation into or surveillance over the beliefs, associations, or activities of any individual or organization which are not directly related to such revenue laws. Prohibits a civil cause of action for damages or an injunction, or both, for such violations. Prohibits inspection of tax returns pursuant to a criminal investigation unless a search warrant has been issued upon probable cause to believe that no alternative source of necessary information is available. Provides rules for civil investigation related to: (1) payment of Social Security and Railroad Retirement Taxes; (2) pension administration; (3) census information; (4) enforcement of taxpayer's rights under this Act; (5) inspection by States; (6) inspection by a Committee of Congress; and (7) disclosure to persons having a substantial interest (agents of partnerships and corporations, and shareholders of corporations). Provides a civil action for damages for unauthorized disclosure of tax information.
United States · United States Congress · 11 September 1975
Social Security Rights Act - Requires that procedures be established for the expedited replacement of undelivered benefit checks. Requires that decisions (and reconsiderations) on initial benefit claims be made within 90 days. Requires that payment of benefits on approved claims begin no later than the day regularly fixed for delivery of benefits checks in the second month following the month in which the claim was approved.
United States · United States Congress · 10 September 1975
Imposes a tax of 30 percent of the economic income of a corporation if such corporation has gross income in excess of $3,000,000 and its gross income from oil-related sources is more than 30 percent of its gross income. Defines economic income as the book earnings of a corporation: (1) not taking into account any provision for Federal income tax; and (2) excluding 85 percent of dividends received from domestic corporations, the corporations share of losses or undistributed earnings of subsidiary corporations, and interest on governmental obligations. Defines the term "gross income from oil-related sources" for purposes of this Act.
United States · United States Congress · 8 September 1975
Authorizes the President to issue a proclamation designating Sunday, September 14, 1975, as "National Saint Elizabeth Seton Day" and calling upon the people of the United States to observe that day with appropriate ceremonies.
United States · United States Congress · 1 August 1975
Visit U.S.A. Bicentennial Anniversary Act - Provides for the waiver of passport and visa requirements of nonimmgrant foreign nationals as a condition of entry into the United States, under the Immigration and Nationality Act, during calendar year 1976.
United States · United States Congress · 1 August 1975
Establishes as the boundaries of the Manassas National Battlefield Park, Virginia, the boundaries depicted on the map entitled "Boundary Map, Manassas National Battlefield Park" dated May 5, 1975. Authorizes the Secretary of the Interior to acquire by donation, purchase, or exchange, lands and interests including scenic easements, located within the boundaries. Authorizes the acquisition of lands adjacent to the Park if such acquisition would be a significant contribution to the historical purpose of the park. Sets forth the rights of owners of residences located within park boundaries.
United States · United States Congress · 1 August 1975
Expresses the House of Representatives strong disapproval of efforts to expel Israel from the United Nations. States that if Israel is expelled the United States should reassess its relationship with the United Nations General Assembly. Provides that such reassessment shall include possible withdrawal from that body.
United States · United States Congress · 31 July 1975
Authorizes the One Hundred and First Airborne Division Association to erect a memorial or public grounds in the District of Columbia in commemoration of the men of the "Screaming Eagles". Directs the Secretary of the Interior, in cooperation with the National Commission on Fine Arts and the National Capital Planning Commission, to select a suitable site in the District of Columbia or its environs. Provides that all plans are subject to approval of the Secretary of Interior. States that neither the United States nor the District of Columbia shall be put to any expense in the erection of such monument. Directs that maintenance of the monument shall be the responsibility of the Secretary of the Interior or the District of Columbia if the memorial is erected upon public grounds under their jurisdiction.
United States · United States Congress · 31 July 1975
Declares that a greater unity of the Atlantic Community would strengthen the common defense, assure more adequate energy resources and improve commerce. Establishes an eighteen-member delegation authorized to organize and participate in a convention attended by delegations from North Atlantic Treaty parliamentary democracies. States that the convention shall explore the possibility of agreement on the means to transform the relationship of such nations into a more effective unity based on federal principles. Provides for appointment of delegates to the convention. Allows the delegation to maintain a staff. Authorizes the appropriation of $200,000 to carry out the purposes of this joint resolution.
United States · United States Congress · 22 July 1975
Authorizes the One Hundred and First Airborne Division Association to erect a memorial or public grounds in the District of Columbia in commemoration of the men of the "Screaming Eagles". Directs the Secretary of the Interior, in cooperation with the National Commission on Fine Arts and the National Capital Planning Commission, to select a suitable site in the District of Columbia or its environs. Provides that all plans are subject to approval of the Secretary of Interior. States that neither the United States nor the District of Columbia shall be put to any expense in the erection of such monument. Directs that maintenance of the monument shall be the responsibility of the Secretary of the Interior or the District of Columbia if the memorial is erected upon public grounds under their jurisdiction.
United States · United States Congress · 21 July 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 and healthy. 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 · 18 July 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 · 26 June 1975
Federal Ship Mortgage Insurance Amendments - Authorizes the Secretary of Commerce, under the Merchant Marine Act, 1936, to guarantee the principle and interest on any obligation which aids in financing the construction or rehabilitation of fishery facilities and equipment as defined in this Act. Sets the limit of the obligations which may be guaranteed at 87 1/2 percent of the actual cost of the fishery facilities and equipment. States that any obligation guaranteed under this Act shall be treated as an obligation guaranteed under the Merchant Marine Act, 1936 to aid in the construction, reconstruction, or reconditioning of a vessel. Authorizes the Federal Financing Bank to purchase obligations relating to fishing vessels or fishery facilities and equipment.
United States · United States Congress · 18 June 1975
Provides that a charitable organization shall be denied exemption from taxation under the Internal Revenue Code where amounts paid or incurred by such organization during each taxable year to influence legislation exceed specified sums of money, or where a significant portion of the activities of such organization consists of carrying on propaganda or otherwise attempting to influence legislation. Designates charitable organizations to which this Act applies, and defines the term "influencing legislation". Disallows deductions to charitable organizations where the contribution is made for the purpose of influencing legislation.
United States · United States Congress · 3 June 1975
Increases until June 30, 1976, the public debt limitation by $216,100,000,000. Repeals the tax exemption for a Domestic International Sales Corporation effective with any taxable year ending after June 30, 1975.
United States · United States Congress · 9 May 1975
Prohibits franked mailings by Members of the Congress and officers of the United States other than mailings related to the closing of their official business, after such Members or officers have left office. (Amends 39 U.S.C. 3210 (b) (1))
United States · United States Congress · 28 April 1975
Requires the Comptroller General to make an audit for each fiscal year of the Federal Reserve Board and the Federal Reserve banks and their branches, the Internal Revenue Service, the Comptroller of the Currency, and the Office of Alien Property. Requires the Comptroller General to report to the Congress on the results of the audit.
United States · United States Congress · 16 April 1975
Provides that corporations, labor organizations, and specified Government contractors which make unlawful political contributions shall be fined in an amount equal to the amount of such contributions. (Amends 18 U.S.C. 610)
United States · United States Congress · 16 April 1975
Establishes, under the Secretary of Commerce, the United States Metric Conversion Coordinating Commission consisting of 11 members representing business, labor, education, consumer protection, science, and technology. Charges the Commission with the responsibility of implementing, with the voluntary participation of every interested sector in the United States the recommendations issued by the United States metric study, including: (1) that the United States change to the metric system; (2) that such change be done through a coordinated program; (3) that detailed plans and timetables be worked out; (4) that priority be given to educational programs in elementary and secondary schools and institutions of higher learning designed to enable Americans to think in metric terms; (5) that appropriate representatives of American enterprise participate in international standards activities; (6) that changeover costs shall lie where they fall; and (7) that the ultimate time for full conversion shall be January 1, 1986. Directs each agency of the Federal Government to convert to the international metric system and provides that such system shall be the sole and official system of weights in the United States by January 1, 1986. Authorizes the Commission to appoint an Executive Director and to employ experts and consultants. Authorizes the Commission to accept, hold, administer, and utilize gifts, donations, and bequests of property, both real and personal, and personal services, for the purpose of aiding or facilitating the work of the Commission. Directs the Commission to transmit to the President and to each House of Congress an interim report not later than one year after the date of the enactment of this Act and each year thereafter until January 1, 1986. Authorizes to be appropriated such sums as are necessary to carry out the purposes of this Act.
United States · United States Congress · 8 April 1975
Directs the President to exercise his authority under the Emergency Petroleum Allocation Act of 1973 to equalize the ceiling price throughout the United States at which residual fuel oil is sold or exchanged so as to assure equitable electric power rates and charges throughout the United States.
United States · United States Congress · 22 March 1975
Increases to $10,000 the amount of outside income which (subject to further increases under the automatic adjustment provisions) is permitted each year without deductions from benefits under title II of the Social Security Act (Old-Age, Survivors', and Disability Insurance). Provides that income of all types and from all sources shall be included in determining whether an individual's benefits are subject to such deductions.
United States · United States Congress · 19 March 1975
Energy Industry Deconcentration Act - Prohibits any corporation or association from: (1) controlling deposits of more than one type of energy-producing mineral, after December 31, 1979 and (2) engaging engaging in more than one aspect of the petroleum and natural gas industry after December 31, 1979. Requires corporations or associations which would be in violation of this Act except for the effective date to submit plans for compliance to the Federal Trade Commission before January 1, 1978. Prohibits any individual from serving as a director of more than one company engaged in every resource production, refining, transportation, or marketing.
United States · United States Congress · 19 March 1975
Provides that a license for the export of arms, ammunition, or implements of war may not be issued until a report on such exports is submitted to Congress. Directs that the report shall include information as to the name and address of the cosignee, user and manufacturer and the dollar amount of items contained in the application. Specifies that Congress has twenty days to object to the application. (Amends 22 U.S.C. 1934)
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
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.
![Official portrait of Rep. Gibbons, Sam [D-FL-11]](https://www.congress.gov/img/member/g000153_200.jpg)