United States · United States Congress · 19 November 1980
Amends the Internal Revenue Code to qualify work and breeding horses for investment tax credit treatment to the extent that the cost of such horses does not exceed $100,000 for the taxable year.
United States · United States Congress · 2 October 1980
Designates the New York Bulk and Foreign Mail Center at Jersey City, New Jersey, as the "Michael McDermott Bulk and Foreign Mail Center" in memory of the postal employee who lost his life in an industrial accident at the Center.
United States · United States Congress · 19 September 1980
Honors Raoul Wallenberg for his work in Hungary during World War II. Expresses the sense of Congress that the U.S. delegation to the Madrid meeting of the Conference on Security and Cooperation in Europe should urge the consideration of the Wallenberg case. Requests the State Department to discover the whereabouts of Raoul Wallenberg from the Soviet Union and secure his return to Sweden.
United States · United States Congress · 18 September 1980
Expresses the sense of Congress that the United States Postal Service and the Postal Rate Commission should establish a reduced domestic first-class mail rate for individual non-business mail users.
United States · United States Congress · 27 August 1980
Directs the Secretary of Commerce to adjust the population figures obtained in the decennial census by using appropriate statistical methods to remedy any undercount.
United States · United States Congress · 20 August 1980
Amends the Internal Revenue Code to allow an income tax credit of 25 percent of the qualified research and experimental expenditures paid or incurred by a taxpayer in connection with his trade or business. Defines "qualified research and experimental expenditures" as those business-related expenditures which are currently deductible under provisions of the Internal Revenue Code, but limits the scope of such expenditures to technological research designed to develop or improve products or services. Excludes expenditures for research or experimentation in the social sciences or humanities, government-funded research, or research carried on in the taxpayer's behalf. Limits the amount of expenditures eligible for the credit to those which exceed 100 percent of the annual average of such expenditures for the immediately preceding three years. Provides for a three-year carryback and seven-year carryover of unused credits.
United States · United States Congress · 20 August 1980
Authorizes the President to negotiate agreements with foreign governments limiting exports of automobiles and trucks to the United States. Terminates such authority and any agreements pursuant to such authority on July 1, 1985. States that action taken pursuant to such agreements shall not be treated as violating U.S. laws.
United States · United States Congress · 19 August 1980
Miscellaneous Revenue Act of 1980 - Title I: Amendments Relating to Income Tax Generally - Amends the Internal Revenue Code to provide that in cases where married couples live apart at all times during the calendar year, do not file a joint return, report earned income which is community income under State or foreign community property laws, and do not transfer such income between themselves before the close of the calendar year, such community income shall be treated in the same manner as community income of a U.S. citizen who is married to a nonresident alien is treated for Federal income tax purposes (income is attributable to the individual spouse who earns it). Permits a taxpayer election to amortize, based on a period of not less than 60 months, start-up expenses incurred in the creation or acquisition of a new business. Expands the types of partial interests in real property which qualify for the income tax deduction for charitable contributions for conservation to include the entire interest of a donor in real property other than the rights to subsurface minerals. Makes permanent the income tax deduction for charitable contributions for conservation purposes. Qualifies rehabilitated buildings leased to a tax-exempt organization or government unit for investment tax credit treatment. Treats income from the lease of certain spacecraft as income from sources within the United States for purposes of the income tax. Imposes upon the non-exempt income of homeowners associations a 30 percent income tax. Provides that any income received or accrued by a tax-exempt mutual or cooperative electric or telephone company from qualified pole rentals, or by a cooperative telephone company from the sale of display listings in a directory furnished to company members, shall not be treated as unrelated business income subject to tax. Defines "qualified pole rental" as any rental of a pole (or other structure used to support wires) if: (1) such pole or structure is used by the telephone or electric company in providing telephone or electric services to its members; and (2) the use of such pole or structure pursuant to the rental is in connection with transmission by wire of electricity or of telephone or other communications. Provides for a tax refund of amounts included in the gross incomes of State police officers as cash meal allowances during calendar years 1975, 1976, and 1977. Exempts amounts paid as entertainment expenses which are includible in the gross income of the recipient, who is not an employee of the taxpayer, from the requirement that such expenses be shown to be directly related to the active conduct of the taxpayer's trade or business in order to qualify for tax deductibility. Title II: Amendments Relating to Pension Plans - Amends the Internal Revenue Code to aggregate employees of adjunct professional organizations and the employees of the professional organizations which are related to such adjunct organizations for purposes of determining the eligibility of such organizations to participate in tax-qualified pension plans. Revises the existing tax treatment of employee stock ownership plans with respect to: (1) stock bonus plans which provide a cash distribution option to participants; (2) the limitation on annual additions to participant accounts under employee stock ownership plans; (3) valuation of employer securities in stock ownership plans; (4) participation of second tier subsidiary corporations in employee stock ownership plans; (5) participation rules for certain tax credit employee stock ownership plans; and (6) the application of cash or deferred arrangement rules to cafeteria plans. Title III: Amendments Relating to Estate Tax - Amends the Internal Revenue Code to permit executors of an estate to elect the alternate valuation date for estate assets (six months after decedent's death) even though the estate tax return is filed after the due date. Extends, through December 31, 1980, the period during which agreements governing the transfer of estate assets for public, charitable, and religious uses may be amended to meet the requirements for a gift of a split interest to charity.
United States · United States Congress · 29 July 1980
Cuban and Haitian Refugee Education Assistance Act of 1980 - Title I: General Provisions - Defines "Cuban and Haitian refugee adults or children" to mean individuals who are natives of Cuba or Haiti and who were in the United States on or after November 1, 1979. Authorizes lump-sum appropriations for fiscal years 1981-1983 for State educational programs and administrative costs (not exceeding one percent of the total appropriations to the State) under this Act. Provides that such entitlements shall be ratably reduced if sufficient funds are not available. Authorizes up to one percent of the total funds appropriated to all States for Guam, American Samoa, the Virgin Islands, the Northern Mariana Islands, and the Trust Territory of the Pacific Islands. Authorizes the Secretary of Education to withhold funds from State educational agencies that fail to meet the requirements of this Act. Sets forth the procedures to be followed in such a situation. Title II: General Assistance for Local Educational Agencies - Directs the Secretary to make payments to State educational agencies for fiscal years 1981-1983 for assistance in providing basic education for Cuban and Haitian refugee children. States that such payments shall be $450 for each such child enrolled in public elementary and secondary schools. Sets forth State application requirements. Requires the Secretary to give notice and opportunity for a hearing before final disapproval of an application. Title III: Special Impact Assistance for Substantial Increases in Refugee Attendance - Directs the Secretary to make payments to State educational agencies for fiscal years 1981-1983 for supplementary public education costs for Cuban and Haitian refugee children in public and private elementary and secondary schools in eligible local educational agencies (based on the number of such children in their jurisdiction). Authorizes: (1) for fiscal year 1981, $750 for each child; (2) for fiscal year 1982, $750 for each new child, and $500 for each child enrolled in 1981; and (3) for fiscal year 1983, $750 for each new child, $500 for a child enrolled in either 1981 or 1982, and $350 for a child enrolled in both 1981 and 1982. Includes within such supplementary services English language instruction, bilingual education, special materials and supplies, additional basic instructional services, and inservice training. Sets forth State application requirements. Requires a State educational agency to give notice and an opportunity for a hearing before final disapproval of a local educational agency's application for such funds. Title IV: Adult Education Programs - Directs the Secretary to make payments to State agencies for fiscal years 1982-1983 for adult education programs for Cubans and Haitians aged 16 or over who are not enrolled in elementary or secondary school. Authorizes $300 for each eligible person. States that such funds may be used for: (1) basic adult education; (2) administrative costs; (3) support services, including guidance and employment counseling; and (4) special projects relating to occupational and job skills. Sets forth State application requirements. Requires the Secretary to give notice and opportunity for a hearing before final disapproval of an application.
United States · United States Congress · 25 July 1980
Used Oil Recycling Act of 1980 - Amends the Solid Waste Disposal Act to require lubricating oil to be labeled with a statement concerning the recycling of used oil. Requires re-refined oil used as lubricating oil to bear a label stating that such oil is a recycled product. Authorizes the Administrator of the Environmental Protection Agency to make grants to States with solid waste plans to encourage the use of recycled oil, prohibit hazardous uses of used oil, and establish a program for the collection and disposal of oil in a safe manner. Authorizes the Administrator to provide technical assistance to States in removing impediments to the recycling of used oil. Directs the Administrator to promulgate regulations protecting the public health and environment from the hazards of burning used oil. Requires the Administrator to determine and report to Congress on whether used oil ought to be treated as a hazardous waste. Directs the Administrator to study the collection and demand in the used oil industry, and energy savings associated with re-refining used oil.
United States · United States Congress · 23 July 1980
Amends the Tariff Schedules of the United States to reduce annually, between January 1, 1981, and January 1, 1987, the duty on: (1) pseudoephedrine and its salts (from 15.5 percent and valorem to 7.6 percent ad valorem); and (2) synthetic ephedrine, racephedrine, and their salts (from 4.8 percent and valorem to 3.7 percent ad valorem).
United States · United States Congress · 21 July 1980
Disapproves the President's determination transmitted to Congress on March 26, 1980 (against providing import relief for the leather wearing apparel industry).
United States · United States Congress · 2 July 1980
Amends part B (Supplementary Medical Insurance Benefits for the Aged and the Disabled) of title XVIII (Medicare) of the Social Security Act to make such benefits available for health services and medical supplies furnished by hospices to individuals who: (1) are determined by a physician to be terminally ill and to have less than six months to live; and (2) are U.S. citizens or legal aliens who have resided in the United States for the preceding five years.
United States · United States Congress · 2 July 1980
Amends the Internal Revenue Code to eliminate the requirement that States reduce the amount of unemployment compensation payable for any week to an eligible individual by the amount of certain retirement benefits received by such individual.
United States · United States Congress · 1 July 1980
National Ground water Environmental Research Act of 1980 - Title I: Ground Water Research and Planning - Directs the President to establish a Commission on Ground Water Research to develop guidelines and coordinate research by the States on identification of major freshwater aquifers in the United States and the extent of ground water pollution. Directs the Commission to make grants to States to conduct the freshwater aquifer research program. Requires the Commission to develop a comprehensive research plan for the prevention of ground water pollution. Authorizes the Commission to provide Federal, State, and local governments with technical advice on the protection of ground water from pollution. Directs the Commission to submit to Congress an annual report with recommendations for legislation on the protection of ground water from pollution. Title II: Institute for Research on Drinking Water Technology - Establishes an Institute for Research on Drinking Water Technology to conduct research and development on purification of drinking water. Stipulates that the Institute shall not conduct research on the health effects of drinking water. Sets forth the authorities of the Institute. Establishes an initial board of directors composed of Federal, State, and local officials and private water supply utilities officials appointed by the President. Authorizes the Institute to: (1) make research and development grants to institutions of higher education; (2) work with other agencies, institutions, and States in carrying out its functions under this title; and (3) assess and collect voluntary contributions from participating water supply agencies. Prohibits the Institute from engaging in lobbying activities. Sets forth the criteria for the operation of the Institute, including: (1) a location at or near a related laboratory or university; (2) establishment of a program for visiting researchers, postdoctoral fellows, and other scholars; and (3) the requirement that the bulk of the Institute's programs be conducted directly by the Institute and not be contract. Directs the Institute to: (1) develop new drinking water treatment and monitoring technologies; (2) improve existing drinking water treatment and monitoring technologies; (3) cooperate with research programs conducted under Title I of this Act and by participating water supply agencies; (4) publish archival and review articles; and (5) publish an annual progress report. Directs the Institute to establish a technology transfer program with water supply agencies. Requires the Institute to publish the results of a formal evaluation of such program.
United States · United States Congress · 27 June 1980
Amends the Internal Revenue Code to provide homebuilders with an income tax credit for the construction of residences which incorporate a passive solar energy system. Directs the Secretary of the Treasury, after consultation with the Secretaries of Energy and Housing and Urban Development, to prescribe regulations setting forth a solar construction credit table for purposes of determining the amount of the credit for which the incorporator of the solar energy system is eligible. Limits the dollar amount of such credit to $2,000 for calendar years prior to 1986 and phases out the amount of the credit by $500 decrements until 1989 when such credit terminates. Defines "passive solar energy system" as a system which contains a solar collection area, an absorber, a storage mass, a heat distribution method, and heat regulation devices. Requires such system to be installed in a new residence after September 30, 1980 and before January 1, 1989.
United States · United States Congress · 25 June 1980
Directs the Postmaster General to issue a commemorative postage stamp in honor of Father Michael J. McGivney, the founder of the Knights of Columbus, as the Knights of Columbus celebrate their 100th anniversary. Requires that such stamp be issued in the denomination used for first class mail and be placed on sale in 1982.
United States · United States Congress · 25 June 1980
Expresses the sense of Congress that the present level of the trade deficit with Japan is intolerable and threatens the future of trade between our nations. Urges Japan to cooperate in correcting such deficit.
United States · United States Congress · 24 June 1980
Municipal Arts Program Act of 1980 - Authorizes the Chairman of the National Endowment for the Arts, with the advice of the National Council on the Arts, to make grants to cities and metropolitan areas to help finance municipal arts programs approved under this Act. Authorizes appropriations for fiscal years 1981 through 1985. Limits the total amount of any grant to one-third of the costs of such municipal arts program. Exempts 15 percent of the funds available to the Chairman from this restriction. Directs the Chairman to submit to Congress timely requests for additional authorizations for fiscal years 1986 through 1989. Sets forth requirements for applications for grants, including summaries of projected uses of such funds, general sources of revenue, and assurances of citizen participation in the planning process of such program. Limits the percentage of funds which may be expended for planning and administration purposes. Directs the Chairman to approve an application unless the activities fall clearly outside the purposes of this Act. Sets forth the activities eligible for assistance under a municipal arts program. Requires grants to cities and metropolitan areas with populations of less than 500,000 to be reviewed by the State agency except as specified. States that an application will be deemed approved unless disapproved. Sets forth the formula for the allocation and distribution of funds for annual grants. Creates a discretionary fund for each of the fiscal years in an amount equal to ten percent of authorizations for grants to be used by the Chairman in making grants for specified purposes, including special studies service centers and clearinghouses. Authorizes the Chairman to make grants up to 100 percent of the costs of such programs. Directs the Chairman to report to the President and Congress within three years on the progress of the municipal arts program.
United States · United States Congress · 17 June 1980
Amends the Internal Revenue Code to allow, for estate and gift tax purposes, effective disclaimer of an interest created by a transfer of property made before November 15, 1958 if: (1) such disclaimer otherwise satisfies the requirements for such disclaimers; and (2) it is made within nine months following enactment of this Act, or within nine months after the disclaimant receives knowledge of such interest (but not later than December 31, 1991).
United States · United States Congress · 16 June 1980
Expresses the sense of the House of Representatives that the President should invite the public to participate in a White House Conference on Energy Conservation to: (1) identify obstacles to energy conservation; (2) identify ways to achieve more wide-spread implementation of energy conservation measures; and (3) prepare a list of recommended action to be taken.
United States · United States Congress · 12 June 1980
Service Liability Partial Self- Insurance Act of 1980 - Amends the Internal Revenue Code to allow a deduction to any taxpayer furnishing professional design services for cash contributions to a tax-exempt service liability trust and for cash amounts paid to a captive insurer (wholly or partially-owned by the taxpayer) for service liability insurance. Defines service liability as liability for tort damages attributable to negligence in, breach of warranty regarding, or defects in the professional construction or modification design of buildings or structures on real property. Limits the allowable deduction: (1) for a taxpayer with a severe service liability problem to a maximum of $100,000, or one of two specified formula sums, whichever is least; and (2) for a taxpayer with no severe liability problem to a maximum of $25,000, or one of two formula sums, whichever is least. Penalizes unauthorized distributions from such accounts except for: (1) corrective withdrawal of excess contributions; (2) distributions when a change of circumstances renders continued maintenance of no trade or business purpose; (3) transfers of rollover amounts; (4) distributions following complete liquidation of the pertinent trade or business; and (5) certain sales deemed distributions. Limits investment of account assets to: (1) Federal public debt securities; (2) nondefaulted State or local obligations; (3) time or demand deposits in certain Federally insured financial institutions; or (4) any other investment asset permissible under law of the State where such account is organized. Treats service liability loss reserves as amounts accumulated for the reasonably anticipated needs of a business, for purposes of avoiding the accumulated earnings tax.
United States · United States Congress · 11 June 1980
Prevention, Identification, and Treatment of Adult Abuse Act of 1980 - Directs the Secretary of Health and Human Services to establish as an office the National Center on Adult Abuse. Requires the Secretary, through such Center, to: (1) compile and disseminate annually a summary of recently conducted research on adult abuse, neglect, and exploitation; (2) develop an information clearinghouse on all programs for prevention and treatment of such occurrences; (3) compile and disseminate training materials for personnel engaged in the prevention or treatment of such abuse; (4) provide technical assistance to public and nonprofit agencies and organizations to assist in programs and activities relating to adult abuse; (5) conduct research into the causes and prevention of such behavior; and (6) study and investigate the national incidence of adult abuse. Authorizes the Secretary to make grants or enter into contracts with public agencies or nonprofit organizations for demonstration programs and projects designed to prevent, identify, and treat adult abuse, neglect, and exploitation. Permits such funding to be used for the development and establishment of training programs for personnel in relevant fields, for the establishment of local centers, and for furnishing the services of trained personnel to small communities. Authorizes the Secretary to make grants to the States to assist in developing, and carrying out adult abuse, neglect, and exploitation prevention and treatment programs. Requires each State to have an adult abuse and exploitation law in effect which is actively enforced to qualify for such grants. Authorizes appropriations to carry out the purposes of this Act.
United States · United States Congress · 9 June 1980
Extends the congratulations of the Congress to the Order of the Sons of Italy in America for their 75th anniversary. Proclaims Sunday, June 22, 1980, as "National Italian-American Day."
United States · United States Congress · 5 June 1980
Federal Procurement and Employment Impact Act - Requires each Federal agency to prepare an annual employment impact statement for its proposed procurement practices. Requires each statement to include: (1) unemployment rates in the areas where major work related to the procurement will occur; and (2) actions which will be required of contractors to employ severely disadvantaged individuals. Requires revisions in the impact statement if actual procurement deviates from that proposed at the beginning of a fiscal year. Directs the Secretary of Labor: (1) to provide Federal agencies with information concerning unemployment rates; and (2) to assist the agencies in implementing training programs and assistance to enable disadvantaged individuals to qualify for employment under agency procurement. Requires each Federal agency to publish its impact statement in its regular contract periodical publications. Exempts contracts related to activities designated by the President as foreign intelligence and counterintelligence activities from the requirements of this Act. Directs the Comptroller General to review and report to Congress on the implementation of this Act two years after its enactment.
United States · United States Congress · 5 June 1980
Theatrical Production Investment Tax Credit Act of 1980 - Amends the Internal Revenue Code to allow an investment tax credit for costs related to a theatrical production. Includes within the term "theatrical production" plays, musicals, operas, or ballets, in a commercial theater before a live audience. Specifies that a taxpayer may claim a tax credit for such a production only to the extent that he has an ownership interest in it.
United States · United States Congress · 4 June 1980
Amends the Internal Revenue Code to impose on the sale by the manufacturer, producer, or importer of each light gauge steel drum a tax equal to 20 percent of the price for which each drum is sold.
United States · United States Congress · 29 May 1980
Extends the congratulations of the House of Representatives to members of the 1980 handicapped Olympic team and recognizes specified organizations for their efforts in producing the second winter Olympics for the physically handicapped.
United States · United States Congress · 15 May 1980
Law Enforcement Officers' Protection Act of 1980 - Directs the Secretary of the Treasury to: (1) conduct a study to determine the capacity of handgun bullets to penetrate bulletproof vests and the risk posed to law enforcement officers by the availability of handgun bullets; and (2) report the findings and legislative recommendations to the President and Congress within one year after funds are made available under this Act.
United States · United States Congress · 14 May 1980
Authorizes and requests the President to designate the seven-day period beginning October 5, 1980, as "National Port Week." Directs the Secretary of Commerce to report annually to Congress on the conditions of U.S. public ports.
United States · United States Congress · 13 May 1980
Amends the Controlled Substances Act to permit specified practitioners to register to dispense heroin for an inpatient who has been diagnosed as being terminally ill with cancer.
United States · United States Congress · 8 May 1980
Amends the Communications Act of 1934 to require the Federal Communications Commission to distribute licenses for very high frequency commercial television broadcasting stations to ensure that each State will have at least one such station.
United States · United States Congress · 7 May 1980
Year-End Spending Control Act - Requires the Director of the Office of Management and Budget to apportion appropriations to Federal agencies in a manner which insures that no more than 20 percent of the total appropriations available to an agency in a fiscal year may be obligated during the last two months of that year. Authorizes the Director to waive such a spending limitation upon determining that it would seriously disrupt an agency program or operation, if the Director reports on such waiver to Congress before the agency violates such limitation. Requires the Director to report to Congress concerning: (1) the implementation of this Act; (2) violations of spending limitations; (3) the results and impacts of this Act including the effects upon procurement and apportionment processes; and (4) recommendations on continuing the spending limitations. Exempts reserves established to comply with a spending limitation under this Act from reporting requirements of the Impoundment Control Act of 1974. Directs an agency to consider an employee's compliance with agency rules and procedures applicable to year-end expenditure practices when: (1) evaluating the performance of a member of the Senior Executive Service; and (2) determining any pay increase for a supervisor or manager under the merit pay system.
United States · United States Congress · 30 April 1980
Expresses the sense of the Congress that the Postmaster General should distribute for purchase or use any existing postal material relating to the 1980 summer Olympic games, provided that the word "boycott" is superimposed on such material.
United States · United States Congress · 24 April 1980
Establishes a presumption of service-connected disability caused by exposure to a phenoxy herbicide (Agent Orange) for veterans who served in Southeast Asia during the Vietnam era. Waives the one-year limitation on claims for compensation for such disabilities.
United States · United States Congress · 17 April 1980
Establishes within the National Institutes of Health the Office of Drugs of Limited Commercial Value under the direction of the Director of the National Institutes of Health. Establishes within the Office an advisory council to advise the Director and make recommendations to the Secretary of Health and Human Services (formerly Health, Education, and Welfare) respecting the time required for drug approval under the Federal Food, Drug, and Cosmetic Act. Authorizes the Director to provide financial assistance to entities for the development of drugs of limited commercial value, defined as a drug for a condition or disease of low incidence, to undertake the development of such drugs, undertake studies to determine the potential and need for specific drugs, and coordinate the efforts of public and private entities engaged in the development of such drugs. Requires the submission and approval of an application containing the scientific basis for the development of the drug and the proposed therapeutic use of the drug and other specified information before financial assistance is provided. Requires each entity receiving funds to keep specified records. Requires the Director to report to Congress within two years on the effectiveness of this Act.
United States · United States Congress · 17 April 1980
Authorizes the President to redesignate the week of May 11, 1980, as "National Small Business Survival Week" rather than "National Small Business Week".
United States · United States Congress · 15 April 1980
Social Security Payroll Credit Act of 1980 - Amends the Internal Revenue Code to allow employers, employees, and self-employed individuals an income tax credit equal to ten percent of the amount of social security taxes paid by such individuals in 1981 or 1982.
United States · United States Congress · 2 April 1980
Amends the Internal Revenue Code to exclude from gross income Federal grants for tuition and related expenses at institutions of higher education, even though the grant recipient is required to perform future service as a Federal employee. Deems service in a health manpower shortage area as Federal service.
United States · United States Congress · 2 April 1980
Directs the Secretary of Health and Human Services (formerly, the Secretary of Health, Education, and Welfare) to conduct a clinical investigation of the safety and efficacy of dimethyl sulfoxide as a drug to be used by persons with arthritis.
![Official portrait of Rep. Guarini, Frank J. [D-NJ-14]](https://www.congress.gov/img/member/g000511_200.jpg)