United States · United States Congress · 8 March 1978
Amends the Internal Revenue Code to direct the Secretary of the Treasury to issue regulations corresponding to the principles set forth in a certain private letter ruling relating to the exclusion from gross income of amounts deferred by participants in public deferred compensation plans.
United States · United States Congress · 7 March 1978
Rehabilitation Cost Assistance Act - Authorizes the Secretary of Health, Education, and Welfare to provide grants to States: (1) to make a study of the costs involved in removing architectural, communications, and attitudinal barriers against handicapped persons in federally assisted programs; and (2) to pay the costs involved in assisting in such removal.
United States · United States Congress · 7 March 1978
Botulism Prevention Act - Prohibits the Secretary of Agriculture, for a two-year period, from issuing any order or regulation: (1) restricting the use of nitrites or nitrates as preservatives in meat products beyond the degree recommended in the final report of the Department of Agriculture's Expert Panel on Nitrates, Nitrites, and Nitrosamines; or (2) requiring labeling on meat products concerning nitrites or nitrates in addition to the requirements in effect on January 1, 1978.
United States · United States Congress · 6 March 1978
Federal Aviation Act Amendments - Amends the Federal Aviation Act of 1958 to direct the Civil Aeronautics Board in the performance of its functions to consider safety as the highest priority in air commerce and to consider the development of an air transportation industry which allows responsible new air carriers to enter the industry as being in the public interest. Establishes time limitations during which the Board must act on applications for certificates to engage in air transportation. Authorizes any air carrier to petition the Board to have granted to it the authority of another air carrier to provide nonstop scheduled interstate or overseas air transportation where the previous authority has not been exercised to a specified extent. Establishes time limitations during which the Board must act on an application by an air carrier for the removal or modification of a term attached to a certificate to engage in air transportation. Directs the Board to establish simplified procedures for the disposition of applications for certificates or permits to engage in air transportation and for applications to amend or modify such certificates. Stipulates that such procedures need not provide for oral evidentiary hearings. Establishes time limitations during which the Board must act on applications to approve consolidation agreements, pooling agreements, or exemptions from air carrier economic regulation.
United States · United States Congress · 2 March 1978
Amends Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act and the Internal Revenue Code to reduce tax rates below the level established by the Social Security Amendments of 1977 on employment income for both employers and employees and on self-employment income. Increases Federal contributions to the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, and the Federal Hospital Insurance Trust Fund established under Title XVIII (Medicare) of the Social Security Act by 50 percent. Increases the ceiling on the amount of income that is subject to social security taxation to $100,000 in 1979.
United States · United States Congress · 22 February 1978
Amends the Internal Revenue Code to: (1) remove the adjusted gross income limitation on the credit for the elderly; (2) increase the amount of the credit; and (3) provide an annual cost-of-living adjustment for the credit.
United States · United States Congress · 21 February 1978
SS Life Act - Directs the Secretary of the Navy to transfer to LIFE International for 15 years the hospital ship U.S.S. Sanctuary (AH-17) to furnish health care to developing nations. Renames such ship the "SS LIFE". Authorizes the appropriation of $6,000,000 for fiscal year 1979 for modification of such ship and for maintenance and operation $494,000 for fiscal year 1979, $5,000,000 for fiscal year 1980, $4,000,000 for fiscal year 1981, $3,000,000 for fiscal year 1982, $2,000,000 for fiscal year 1983, and $1,000,000 for fiscal year 1984.
United States · United States Congress · 16 February 1978
Repeals the requirement, under the Social Security Amendments of 1977, that the amount of monthly benefits payable to a spouse or surviving spouse under Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act be reduced by the amount such spouse or surviving spouse receives monthly payments from a Federal or State pension fund.
United States · United States Congress · 15 February 1978
Emergency Highway and Transportation Repair Act - Directs the Secretary of Transportation to enter into a contract with each State for payment of 100 percent of the costs of repairing highways and surface rails of urban mass transportation systems (other than railroads) which were damaged as a result of the winter weather of 1977-1978. Authorizes appropriations of $250,000,000 out of the Highway Trust Fund to carry out the purposes of this Act.
United States · United States Congress · 15 February 1978
Emergency Highway and Transportation Repair Act - Directs the Secretary of Transportation to enter into a contract with each State for payment of 100 percent of the costs of repairing highways and surface rails of urban mass transportation systems (other than railroads) which were damaged as a result of the winter weather of 1977-1978. Authorizes appropriations of $250,000,000 out of the Highway Trust Fund to carry out the purposes of this Act.
United States · United States Congress · 14 February 1978
Emergency Highway and Transportation Repair Act - Directs the Secretary of Transportation to enter into a contract with each State for payment of 100 percent of the costs of repairing highways and surface rails of urban mass transportation systems (other than railroads) which were damaged as a result of the winter weather of 1977-1978. Authorizes appropriations of $250,000,000 out of the Highway Trust Fund to carry out the purposes of this Act.
United States · United States Congress · 8 February 1978
Amends the Agricultural Act of 1949, for the 1978 through 1981 crops of wheat and feed grains, to remove the current ceiling of 60-percent-of-the-potential-harvest from the formula for the amount of disaster payments which an agricultural producer can receive for a crop loss.
United States · United States Congress · 6 February 1978
Authorizes additional expenditures, not to exceed $2,000,000, by the House Committee on Public Works and Transportation for inquiries and investigations.
United States · United States Congress · 1 February 1978
Veterans' and Survivors' Pension Improvement Act - Title I: Amendments to Pension Program for Non-service-connected Disability or Death - Revises the list of specified catagories of payments excluded from the determination of annual income for benefit payment purposes. Requires persons applying for a non-service-connected disability pension to report the income and estate of each spouse and child on account of whom added pension is applied for or received. Sets increased flat pension and aid-and-attendance allowance rates, reduced by the amount of a veteran's annual income, and in specified instances, by the amount of a spouse's or child's income which is reasonably available to or for such veteran. Sets increased flat benefit rates, with similar reductions, for the surviving spouses and children of such veterans. Requires annual adjustments in such pension and benefit rates in conjunction with cost-of-living increases in Social Security benefits. Title II: Miscellaneous Provisions and Effective Dates - Sets the effective dates for provisions of this Act.
United States · United States Congress · 5 December 1977
Tuition Tax Credit Act - Amends the Internal Revenue Code to allow a credit against an individual's income tax in an amount equal to 50 percent of the sum of the amounts paid by him to educational institutions as tuition (though no more than $500 for any single individual) for the attendance of the taxpayer, the taxpayer's spouse, or any of his dependents with respect to whom he is entitled to a personal exemption.
United States · United States Congress · 1 December 1977
Truth in Lending Simplification Act - Amends the Truth in Lending Act to exempt transactions involving extensions of credit for agricultural purposes. Defines the finance charge as the sum of all charges imposed upon and payable by the consumer for the extension of credit. Requires the itemizing of finance charges except in the case of the sale of a dwelling or a consumer loan secured by a first lien. Amends the Truth in Lending Act by requiring from both consumer and creditor, statements indicating a security interest is taken and general descriptions of any other property which is the subject of or is in connection with extension of credit not under an open end credit plan. Requires the Board of Governors of the Federal Reserve System to provide readily understandable model forms and clauses to facilitate compliance with disclosure requirements. States that no civil or criminal liability applies for failure to make disclosure if the creditor utilized these model forms or clauses in good faith. Redefines the disclosure requirements to comply with the provisions of this Act.
United States · United States Congress · 3 November 1977
Declares it the sense of Congress that the sovereign rights of the United States in the Panama Canal Zone shall not be transferred, and that no Federal funds shall be made available for negotiation or implementation of any treaty or other agreement which may impair the sovereign rights of the United States in the Canal Zone.
United States · United States Congress · 6 October 1977
Wastewater Reuse and Recycle and Innovative Technology Act - Amends the Federal Water Pollution Control Act to prohibit the Administrator of the Environmental Protection Agency from making certain grants relating to wastewater treatment unless the grant applicant has (1) studied and evaluated methods for eliminating pollutants and (2) analyzed potential recreation and open space opportunities in planning treatment works. Requires the Administrator to encourage waste treatment processes which will reduce total energy requirements. Sets forth the Federal grant share for construction of State treatment works. Authorizes the Administrator to make grants for the technical evaluation of the operation of treatment works, personnel training, and the dissemination of information. Permits States to modify priority lists regarding the needs for construction of waste treatment works to give higher priority for certain grants involving the Federal share of the cost of preparing construction drawings and erecting treatment works which comply with the guidelines promulgated under the Act. Authorizes the Administrator to make grants for certain treatment works if the life-cycle cost of such treatment works does not exceed the life-cycle cost of the most cost-effective alternative by more than 15 percent. Directs the Administrator to operate a program of public information program on recycling and reuse of wastewater. Requires the Administrator to promulgate guidelines for identifying and evaluating demonstrated new and innovative wastewater treatment processes. Directs the Administrator to develop a program of cooperation for utilizing wastewater control systems of Federal facilities. Prohibits the construction of new facilities for wastewater treatment at Federal facilities if alternative methods, utilizing innovative processes, are not used.
United States · United States Congress · 23 September 1977
Declares it the sense of Congress that the proposed toll increases for the St. Lawrence Seaway should not be adopted, and that toll negotiations should be reopened.
United States · United States Congress · 23 September 1977
Declares it the sense of Congress that the proposed toll increases on the Saint Lawrence Seaway should not be adopted and that negotiations on new tolls should be reopened, and if any toll increases are necessary, such increases should be minimal.
United States · United States Congress · 22 September 1977
Expresses the sense of the Congress that any right to, title to, or interest in the property of the United States Government agencies in the Panama Canal Zone or any real property and improvements thereon located in the zone should not be conveyed, relinquished, or otherwise disposed of to any foreign government without specific authorization of such conveyance, relinquishment, or other disposition by any Act of Congress.
United States · United States Congress · 9 September 1977
Amends the Regional Rail Reorganization Act of 1973 to authorize the Secretary of Transportation to guarantee securities and obligations issued by a railroad in reorganization to State and local taxing authorities to secure the railroad's tax obligations when the Consolidated Rail Corporation, the United States Railway Association, or the Federal Government asserts a superior interest in payment out of the estate of such railroad during reorganization or liquidation proceedings under the Bankruptcy Act. Directs the Secretary, if sufficient funds are unavailable to discharge such guarantees, to issue notes or other obligations to the Secretary of the Treasury. Authorizes the Secretary of the Treasury to sell such olbigations. Authorizes appropriations in such amounts as may be necessary to discharge all of the Secretary of Transportation's obligations under this Act.
United States · United States Congress · 8 September 1977
Amends the Airport and Airway Development Act of 1970 to direct the Secretary of Transportation to obligate for fiscal years 1979 and 1980 not less than $30,000,000 of the funds authorized to be appropriated under such Act for improving air navigation facilities for the purpose of establishing no fewer than 45 automated flight service stations. Defines "flight service stations" as air navigation facilities used to assist pilots in the safe conduct of flight.
United States · United States Congress · 4 August 1977
Amends the Appalachian Regional Development Act of 1965 to authorize the Secretary of Health, Education, and Welfare to continue for two years assistance to child development programs under such Act. Directs the Appalachian Regional Commission to conduct a study of such programs with special regard to a procedure to transfer complete sponsorship of such programs from the Commission to State or private agencies. Directs the Commission to report its findings to the Congress within one year after enactment of this Act.
United States · United States Congress · 3 August 1977
Title I: Airport and Aircraft Noise Reduction Act - Directs the Secretary of Transportation to establish a single system of measuring noise and the impact of noise on individuals to be used to measure noise at airports and their surrounding areas and to establish land uses for such areas which are compatible with such noise levels. Allows airport operators to submit noise impact maps to the Secretary setting forth the noncompatible uses in each area of the map, a description of the projected aircraft operations during 1985, and the ways in which such operations will affect such map. Requires the revision of such maps when changes in airports operations would create any new noncompatible use in areas surrounding an airport. Amends the Airport and Airway Development Act to authorize the Secretary to make grants to qualified airports for noise compatibility planning. Defines "noise compatibility planning" as the preparation of noise impact maps and noise compatiblity programs under this Act. Sets forth limitation regarding the amounts which may be obligated through such grant program. Authorizes appropriations of $15,000,000 for each of the fiscal years 1979 and beyond to carry out such grant program. Stipulates that noise compatibility programs filed with the Secretary pursuant to this Act shall include measures proposed by airport operators for the reduction of existing noncompatible uses and the prevention of the introduction of additional noncompatible uses with the area covered by the operator's noise impact map. Sets forth factors which the Secretary is to rely on in approving noise compatibility programs. Stipulates that the Federal share of an approved program shall be 80 percent of its cost. Authorizes appropriations for fiscal years 1979 and 1980 to carry out such grant program. Requires the Secretary to prepare noise impact maps and noise compatibility programs for specified airports near the District of Columbia. Title II: Increases the appropriations authorized for fiscal years 1979 and 1980 under the Airport and Airway Development Act of 1970. Title III: Directs the Secretary to publish a list of operators of United States civil subsonic turbojet powered aircraft above a specified weight which do not comply with noise standards prescribed for new subsonic aircraft in regulations issued by the Secretary and in effect on January 1, 1977. Requires such operators to submit to the Secretary a statement that such aircraft will comply with such standards the methods by which such compliance shall be attained, either by retrofitting or replacement. Requires such operators to impasse surcharges on rates for carriage of persons or property on noncomplying aircraft and to deposit such amounts in a separate account to pay for retrofitting or replacement costs. Authorizes the Secretary to make grants available to operators on noncomplying aircraft when the funds in such account are insufficient to meet retrofitting or replacement costs. Sets forth restrictions relating to the sale or lease of such aircraft. Prohibits the operation of foreign aircraft over a specified take off weight limit within the United States after January 1, 1985, unless such aircraft comply with noise standards prescribed for subsonic aircraft in effect on January 1, 1977. Authorizes the Secretary to waive such prohibition for a limited period in order to permit an aircraft to comply with such standards. Title IV: Stipulates that nothing in this Act shall be construed to indicate an intent on the part of Congress to preempt the field relating to aircraft or airport noise.
United States · United States Congress · 3 August 1977
Prohibits disclosure of information identifying or tending to identify a person as a present or former participant in United States foreign intelligence operations if (1) the information has been designated by statute or Executive Order as requiring some degree of protection or (2) the person disclosing the information knows or has reason to believe that such disclosure may prejudice the safety or well-being of the person identified.
United States · United States Congress · 18 July 1977
Title I: - Navigation Development Act - Authorizes the project for replacement of locks and dam 26, Mississippi River, Alton, Illinois and Missouri. Makes the following inland and intracoastal waterways subject to this Act: (1) Allegheny River, (2) Apalachicola-Chattahoochee and Flint Rivers, (3) Arkansas River, (4) Atlantic Intracoastal Waterway, (5) Columbia River, (6) Willamette River, (7) Cumberland River, (8) Green and Barren Rivers, (9) Gulf Intracoastal Waterway, (10) Lower Mississippi River, (11) Upper Mississippi River, (12) Missouri River, (13) Black Warrior-Tombigbee-Mobile Rivers, (14) Ohio River, (15) Monongahela River, (16) Illinois Waterway, (17) Kanawha River, (18) Kentucky River, (19) Tennessee River, (20) Kaskaskia River, (21) Alabama-Coosa River, (22) Quachita-Black River, (23) Pearl River, (24) White River, (25) Red River, and (26) Atchafalaya River. Title II: - (No provisions contained in Title II of this Act as introduced). Title III: - Authorizes the Secretary of Transportation, in consultation with the Secretaries of Commerce, the Treasury, and the Army, to study the imposition of any fuel tax on inland waterway users, alternate or supplemental charges, and related matters. Permits the National Transportation Policy Study Commission to study matters which the Secretary of Transportation is directed to study.
United States · United States Congress · 14 July 1977
Title I: - Navigation Development Act - Authorizes the project for replacement of locks and dam 26, Mississippi River, Alton, Illinois and Missouri. Makes the following inland and intracoastal waterways subject to this Act: (1) Allegheny River, (2) Apalachicola-Chattahoochee and Flint Rivers, (3) Arkansas River, (4) Atlantic Intracoastal Waterway, (5) Columbia River, (6) Willamette River, (7) Cumberland River, (8) Green and Barren Rivers, (9) Gulf Intracoastal Waterway, (10) Lower Mississippi River, (11) Upper Mississippi River, (12) Missouri River, (13) Black Warrior-Tombigbee-Mobile Rivers, (14) Ohio River, (15) Monongahela River, (16) Illinois Waterway, (17) Kanawha River, (18) Kentucky River, (19) Tennessee River, (20) Kaskaskia River, (21) Alabama-Coosa River, (22) Quachita-Black River, (23) Pearl River, (24) White River, (25) Red River, and (26) Atchafalaya River. Title II: - (No provisions contained in Title II of this Act as introduced). Title III: - Authorizes the Secretary of Transportation, in consultation with the Secretaries of Commerce, the Treasury, and the Army, to study the imposition of any fuel tax on inland waterway users, alternate or supplemental charges, and related matters. Permits the National Transportation Policy Study Commission to study matters which the Secretary of Transportation is directed to study.
United States · United States Congress · 30 June 1977
Airport and Aircraft Noise Reduction Act - Title I : Directs the Secretary of Transportation to establish a single system of measuring noise and the impact of noise on individuals to be used to measure noise at airports and their surrounding areas and to establish land uses for such areas which are compatible with such noise levels. Allows airport operators to submit noise impact maps to the Secretary setting forth the noncompatible uses in each area of the map, a description of the projected aircraft operations during 1985, and the ways in which such operations will affect such map. Requires the revision of such maps when changes in airport operations would create any new noncompatible use in areas surrounding an airport. Authorizes any appropriate State agency to request the Secretary to hold hearings in areas affected by airport noise to determine whether a program for the reduction of the impact of aircraft noise is in the public interest. Stipulates that in the event such a program is required, the airport operator concerned shall submit a noise impact map and a noise compatibility program to the Secretary. Amends the Airport and Airway Development to authorize the Secretary to make grants to qualified airports for noise compatibility planning. Defines "noise compatibility planning" as the preparation of noise impact maps and noise compatibility programs under this Act. Sets forth limitation regarding the amounts which may be obligated through such grant program. Authorizes appropriations of $15,000,000 for each of the fiscal years 1978 and beyond to carry out such grant program. Stipulates that noise compatibility programs filed with the Secretary pursuant to this Act shall include measures proposed by airport operators for the reduction of existing noncompatible uses and the prevention of the introduction of additional noncompatible uses within the area covered by the operator's noise impact map. Sets forth factors which the Secretary is to rely on in approving noise compatibility programs. Stipulates that the Federal share of an approved program shall be 80 percent of its costs. Authorizes appropriations for fiscal years 1978 and 1979 to carry out such grant program. Requires the Secretary to prepare noise impact maps and noise compatibility programs for specified airports near the District of Columbia. Title II : Increases the appropriations authorized for fiscal years 1979 and 1980 under the Airport and Airway Development Act of 1970. Title III : Directs the Secretary to publish a list of operators of United States civil subsonic turbojet powered aircraft above a specified weight which do not comply with noise standards prescribed for new subsonic aircraft in regulations issued by the Secretary and in effect on January 1, 1977. Requires such operators to submit to the Secretary a statement that such aircraft will comply with such standards and the method by which such compliance shall be attained, either by retrofitting or replacement. Requires such operators to impose surcharges on rates for carriage of persons or property on noncomplying aircraft and to deposit such amounts in a separate account to pay for retrofitting or replacement costs. Authorizes the Secretary to make grants available to operators of noncomplying aircraft when the funds in such account are insufficient to meet retrofitting or replacement costs. Sets forth restrictions relating to the sale or lease of such aircraft. Prohibits the operation of foreign aircraft over a specified take off weight limit within the United States after January 1, 1985, unless such aircraft comply with noise standards prescribed for subsonic aircraft in effect on January 1, 1977. Title IV: Stipulates that nothing in this Act shall be construed to indicate an intent on the part of Congress to preempt the field relating to aircraft or airport noise.
United States · United States Congress · 28 June 1977
Declares that it is the sense of the Congress that the United States Postal Services should not reduce the frequency of mail delivery service for any user of the mails below the frequency of such service which was in effect for such user of June 1, 1977.
United States · United States Congress · 22 June 1977
Denies veterans' benefits to an individual whose discharge from military service during the Vietnam era under less than honorable conditions is administratively upgraded, under temporarily revised standards, to discharge under honorable conditions; but only when such veteran's claim for benefits is based solely on such upgraded discharge.
United States · United States Congress · 13 June 1977
Requires the Secretary of the Army to have dredging and other river and harbor projects done by private contractors if private industry has the capacity to do such work at reasonable prices. Directs the gradual reduction of the Federal dredge fleet as private industry assumes this capability. Sets forth factors to be considered when comparing the cost of such work by private industry and such work by the government.
United States · United States Congress · 16 May 1977
Amends the Rules of the House of Representatives to transfer the responsibility for investigating Communist and subversive organizations affecting the internal security of the United States to a standing Committee on Internal Security established by this Resolution. Confers upon such committee the responsibility for investigating all organizations within the United States aimed at overthrowing or altering the Government of the United States by force, insurrection or other unlawful means or inciting or employing violence to obstruct the authority of the Federal Government with respect to matters of internal security of the United States.
United States · United States Congress · 12 May 1977
Amends the Internal Revenue Code to exempt aircraft used primarily for agricultural operation from the excise tax on civil aircraft. Provides for the refund of the excise tax on gasoline used for farming purposes in an aircraft to the aerial applicator who purchased it.
United States · United States Congress · 5 May 1977
Authorizes the Secretary of the Army, acting to the Chief of Engineers, to construct a water supply system in Ohio. Authorizes appropriations for such system.
United States · United States Congress · 21 April 1977
Amends the Internal Revenue Code to provide a $5,000 tax exclusion from gross income for any amount received as an annuity, pension, or other retirement benefit.
United States · United States Congress · 4 April 1977
Exempts saccharin from the provision of the Federal Food, Drug, and Cosmetic Act banning the marketing of any food additive which induces cancer in man or animal.
United States · United States Congress · 31 March 1977
Authorizes funds to be appropriated for the prosecution of the comprehensive plan of development of each of the following river basins: (1) Alabama-Coosa River Basin, $13,000,000; (2) Arkansas River Basin, $20,000,000; (3) Arkansas-Red River Basin, $8,000,000; (4) Brazos River Basin $60,000,000; (5) Central and Southern Florida, $9,000,000; (6) Columbia River Basin, $77,000,000; (7) Mississippi River Basin, $459,000,000; (8) Missouri River Basin, $170,000,000; (9) North Branch, Susquehanna River Basin, $75,000,000; (10) Ohio River Basin, $60,000,000; (11) Ouachita River Basin, $2,000,000; (12) Red River Waterway project, $10,000,000; (13) San Joaquin River Basin, $125,000,000; (14) Santa Ana River Basin, $3,000,000; (15) South Platte River Basin, $30,000,000; (16) Tampa Harbor, $23,000,000; (17) Upper Mississippi River Basin, $2,000,000; and (18) White River Basin, $2,000,000. Increases the authorization of appropriations for local flood protection projects on the Columbia River. Amends the Flood Control Act to authorize the Secretary of the Army to construct bank protection works along specified sections of the Sacramento River. Authorizes appropriations in the amount of $25,000,000 for such purpose.
United States · United States Congress · 22 March 1977
Amends the Occupational Safety and Health Act to exclude from coverage (1) employers with ten or fewer employees; and (2) employees not employed on a regular basis for 30 or more consecutive days. Requires that a warning rather than a citation be given for a first instance violation, other than a willful or serious violation, to an employer who has not employed more than 25 employees at any time during the 30 days prior to an inspection or investigation. Prohibits the imposition of a civil penalty against an employer for a nonserious violation if (1) such employer has not previously received a citation for the same violation; and (2) the inspection upon which such citation was based resulted in the issuance of citations for ten or or fewer violations of a nonserious nature.
United States · United States Congress · 7 March 1977
Declares it the sense of the Congress that the President should establish a special task force to develop reliable information to determine whether the price of natural gas in interstate commerce should be deregulated. Stipulates that the task force shall consist of representatives of the Department of the Interior, the Federal Energy Administration, the Federal Power Commission, the Energy Research and Development Administration, and industrial and residential users. Directs the task force to report the findings of its study within three months after the date of adoption of this resolution.
United States · United States Congress · 3 March 1977
Increases civil service retirement and survivors' annuities (other than an annuity of a surviving child) by the lesser of $26 per month or the amount necessary, if any, to increase such annuity to $260 per month. Increases the annuity of a surviving child by the lesser of $26 per month or $78 per month divided by the number of children. (Amends 5 U.S.C. 8340)
United States · United States Congress · 1 March 1977
Amends the Internal Revenue Code to allow employers a refundable income tax credit for 50 percent of the wages paid new employees during the taxable years for work done in the United States. Limits the credit taken to $80,000. Limits the number of employees for whom credit may be taken to ten new employees, or the maximum number of employees paid by the taxpayer during the calendar quarter ending the previous June 30th, whichever number is less. Directs the Secretary to submit reports to Congress, in 1978 and 1980 assessing the impact of this credit.
![Official portrait of Rep. Harsha, William H. [R-OH-6]](https://www.congress.gov/img/member/h000281_200.jpg)