United States · United States Congress · 1 October 1976
Intelligence Management Reform Act - Title I: Intelligence Management Reorganization and Reform - Redesignates Director of Central Intelligence as the Director of the Central Intelligence Agency. Establishes within the Executive Office of the President an Office of National Intelligence Management headed by a Director of Central Intelligence (hereinafter the Director). States that the Director shall be the principal foreign intelligence advisor to the President and shall have exclusive responsibility for producing national intelligence for the President and Congress, shall prepare the national intelligence budget, and manage all funds appropriated for use by the intelligence community. Places each national intelligence agency under the direction of the Secretary of Defense in time of War. Establishes a National Intelligence Board within the Office consisting of seven civilians outside Government service appointed by the Director to advise the Director. Establishes in the Office an Inspector General of the Intelligence Community to review all activities of each national intelligence agency and to report violations of the law to the Attorney General, the Director, and to the head of the agency involved. Establishes, within the National Security Council, the Operations Advisory Group composed of the Secretary of Defense, the Attorney General, the Director, the Director of the Central Intelligence Agency, the Chairman of the Joint Chiefs of Staff, and the Assistant to the President for National Security Affairs. States that the function of the Group is to advise the President with respect to sensitive intelligence collection activities and intelligence activities in foreign countries conducted for reasons other than for the collection of intelligence, including covert military assistance programs. Prohibits under any circumstances any activity conducted for the purpose of subverting a foreign democracy. Prohibits other nonintelligence gathering operations in foreign countries unless approved by the President as required to deal with a grave threat to the National Security of the United States. Establishes, within the National Security Council, a Counter-Intelligence Committee to coordinate and review counter-intelligence activities of the United States. Requires the Committee to report to Congress any counter-intelligence activity not being conducted within the law. Establishes within the Council the Committee on Foreign Intelligence to assist the Director in carrying out his functions. Requires the Director to report annually with respect to any commercial organization of which any national intelligence agency owns more than 50 percent. Requires excess funds from the operation and sale of such organizations to be remitted to the United States Treasury. Prohibits the sale of such organization to any former officer or employee of any national intelligence agency. Prohibits payments to specified individuals to engage in intelligence activities including clergy, persons paid by the United States to promote education, the arts, humanities or cultural affairs, and journalists. Prohibits the Secretary of State and the Secretary of Defense from holding any other position in which they may be called upon to advise the President. Requires the President's annual budget to include the total amounts budgeted for specified intelligence agencies. Title II: Central Intelligence Agency Reforms - Limits the terms of the Director and Deputy Director of the Central Intelligence Agency to eight years. Specifies the duties of the Director of the Central Intelligence Agency with respect to the security of Agency installations inside the United States. Authorizes the Director of the Central Intelligence Agency to gather specified information concerning Agency employees and United States citizens overseas. Establishes within the Central Intelligence Agency the Office of General Counsel. Requires such General Counsel to annually review the activities of the Agency to determine whether their operations are within the law. Prohibits assassinations in connection with intelligence duties on behalf of the United States. Prohibits the experimental dispensation of drugs by an officer or employee of the Central Intelligence Agency, the Department of Defense, or of the Armed Forces of the United States without prior written consent of the recipient of such drug.
United States · United States Congress · 23 September 1976
Amends the Internal Revenue Code to allow as a credit against the personal income tax an amount equal to five percent of the rental payments made by a taxpayer for his principal residence. Limits such credit to $50 for an individual and $75 for a married couple filing a joint return.
United States · United States Congress · 31 August 1976
Requires that the following information to be posted in a prominent place in each post office: (1) the qualifications, dates, and places for voter registration and voting in the area served by the post office; (2) the names and office addresses of the United States Senators and Representatives for the area served by the post office; (3) the names and addresses of the State legislators representing the area served by the post office; and (4) the cost and availability of Western Union public opinion messages to the President, Vice President, and Members of Congress.
United States · United States Congress · 30 August 1976
Authorizes and requests the President to issue a proclamation designating the week beginning October 3, 1976, and ending October 9, 1976, as "National Gifted Children Week."
United States · United States Congress · 26 August 1976
Authorizes the President to issue a proclamation designating the week beginning October 3, 1976, and ending October 9, 1976, as "National Volunteer Firemen Week."
United States · United States Congress · 26 August 1976
Condemns North Korea for its continued acts of treachery culminating in the axe murders of two American officers and the wounding of five others. Directs the Speaker of the House to make known the regrets of the House to the wives and children and other survivors of Major Bonifas and Lieutenant Barrett.
United States · United States Congress · 26 August 1976
Directs the House Committee on Armed Services to make a study of the murder by members of the North Korean Armed Forces serving as guards at Panmunjom of two American Army officers attached to the United Nations Command, and other recent North Korean violations of the armistice agreement. Requires the committee to transmit a report to the House containing a statement of the findings of the committee no later than January 3, 1977.
United States · United States Congress · 26 August 1976
Expresses the sense of the Congress that the President should take such steps as may be necessary to place the threat to the peace created by the murder of two American Army officers attached to the United Nations Command by members of the North Korean Armed Forces serving as guards at Panmunjom, and other recent North Korean violations of the armistice agreement, on the agenda of the United Nations.
United States · United States Congress · 23 August 1976
Deletes the provisions of the Immigration and Nationality Act which limit to two the number of petitions for preference status which may be granted to a petitioner on behalf of an alien orphan immigrating to the United States for adoption.
United States · United States Congress · 10 August 1976
Public Participation in Government Proceedings Act - Entitles any person to recover reasonable attorneys' fees and other costs of participation incurred by such person in any Federal agency proceeding if the participation of such person promotes or can reasonably be expected to promote a full and fair determination of the issues involved in the proceeding, the economic interest of such person in the outcome is small compared to the costs of participation in such proceeding, and such person does not have sufficient resources to participate effectively in such proceeding in the absence of an award under this Act. Requires each agency, whenever practicable, to determine, prior to the commencement of any proceeding, the eligibility of a person for an award under this Act and the amount of such award. Requires payment of such an award, where necessary, prior to the conclusion of such proceeding but in no event later than 90 days after the conclusion of such proceeding. Directs the head of each agency to report annually to Congress with respect to awards made under this Act. Entitles any person who is a party to, or intervenor in, any civil suit or proceeding for judicial review of agency action to costs incurred by such person in litigation if such person is afforded the relief sought in substantial measure, the court determines that such action served an important public purpose, the economic interest of such person in the outcome of such action is small compared with the cost of litigation, and the person does not have sufficient resources to participate effectively in such action absent an award under this Act. Directs the Administrative Office of the United States Courts to report annually to Congress with respect to awards granted by courts of the United States under this Act. Authorizes to be appropriated for agency awards under this Act, $10,000,000 each year for fiscal years 1977, 1978, and 1979. Authorizes to be appropriated for judicial awards under this Act such sums as may be necessary.
United States · United States Congress · 10 August 1976
Authorizes the Administrator of the Environmental Protection Acency to make grants and provide technical assistance to eligible States, municipalities, or municapal or interstate agencies for the construction or acquisition of facilities for the use or land disposal of sewage sludge. Conditions eligibility for such grants or assistance on possession of a permit issued under the Marine Protection Research and Sanctuaries Act of 1972 for the dumping of sewage in waters subject to such Act or to this Act. Sets forth regulations for the administration of this Act. Authorizes the appropriation of not in excess of $100,000,000 to carry out the purposes of this Act for the first fiscal year subsequent to enactment.
United States · United States Congress · 10 August 1976
Amends Title XVIII (Medicare) of the Social Security Act to authorize payment under the supplementary medical insurance program for services furnished by physician extenders. Defines the term "physician extenders" to mean an individual who holds a valid certificate as a physician assistant issued by the National Commission on Certification of Physician's Assistants, or any successor to the Commission.
United States · United States Congress · 10 August 1976
Expresses the sense of the House of Representatives that the President shall submit a full report to Congress on fundamental human rights and cultural freedoms in Romania with special emphasis on the national minorities, showing concrete measures taken to ameliorate their situation by the Romanian Government. Directs that should no ameliorative measures occur, it is the sense of the House that the 1975 United States-Romanian Trade Agreement and the most-favored-nation treatment of the Socialist Republic of Romania shall not be extended.
United States · United States Congress · 5 August 1976
National Neighborhood Policy Act - Establishes a National Commission on Neighborhoods which will include four members from the House and the Senate and 16 public members appointed by the President. Sets forth the duties of the Commission, which include studying the factors necessary to neighborhood survival and revitalization and making recommendations for modification of existing laws and policies. Makes provisions for the administration of this Commission. Authorizes to be appropriated funds necessary to carry out this Act.
United States · United States Congress · 5 August 1976
Amends the Internal Revenue Code to allow individuals a tax credit equal to one half the amount paid for health insurance premiums up to a maximum credit of $250.
United States · United States Congress · 5 August 1976
States that the Attorney General should parole into the United States those Lebanese aliens not participating in the fighting in the civil war in that country who are in danger of losing their lives as a result of such war.
United States · United States Congress · 4 August 1976
Stipulates that payments of tuition, fees, or other training costs to or for a mentally retarded adult attending a school for the retarded shall be excluded from the income of such individual in determining eligibility for benefits under Title XVI (Supplemental Security Income) of the Social Security Act.
United States · United States Congress · 29 July 1976
Regional Capital Development Banks Act - Establishes ten Regional Capital Development Banks, each to be located and to serve exclusively one of the ten standard Federal administrative regions of the United States. States the general powers of each bank. Provides for the appointment of 15 members for the board of directors for each bank. Authorizes appropriations for the initial formation of the banks in addition to providing for the capitalization of the banks through stock purchase by the Secretary of the Treasury. Creates in each bank special authorities including: (1) the making of direct loans to eligible applicants; (2) the purchase of capital stock of eligible applicants; and (3) the facilitation of exchange of concepts and techniques relating to capital financing of business financing and other economic development. Defines eligible applicants to be a corporation with assets or gross sales not in excess of $10,000,000 or those that control not greater than 25 percent of the market in the line of commerce in which a loan or investment is to be made. Limits any loan or investment to $5,000,000. Requires each bank to develop criteria which will assure that the enterprises invested in shall substantially contribute to the reduction of unemployment and improvement of the quality of life of the region, and that they will comply with Federal policies including environment, nondiscrimination, and regional economic and social objectives. Makes provisions that will guard against conflicts of interest in the management and employees of the banks. Prohibits discriminatory treatment in hiring on the part of any applicant who receives assistance under this Act. Requires audits of financial transactions of the banks and an annual report of such audit to be made to the President and Congress. Grants Federal tax exemption to specified assets of the banks.
United States · United States Congress · 28 July 1976
Amends rule XXXII of the Rules of the House of Representatives to allow specified present and former employees and Members of the House to enter the Hall of the House and rooms leading thereto. Provides that such persons shall not be admitted if they have any direct personal or pecuniary interest in any legislative measure coming up for consideration in the House.
United States · United States Congress · 27 July 1976
Omnibus Energy Conservation Act - Title I: Energy Conservation in Residential Housing, Commercial and Public Buildings, and Industrial Plants - Amends the Energy Policy and Conservation Act to direct the Federal Energy Administrator to establish a voluntary standard and certification program for products designed to conserve energy in buildings. Directs the Administrator of the Federal Energy Administration to prescribe guidelines for the development and preparation of State energy conservation implementation programs. Requires that States be given an opportunity to participate in the drafting of such guidelines. Establishes eligibility criteria for State energy conservation implementation programs in order to receive Federal assistance under this Act. Imposes a preliminary requirement that the State establish a State energy conservation advisory committee to assist in the formulation of such program. Authorizes the Administrator to provide Federal financial assistance to States whose proposed energy conservation programs meet specified criteria. Lists factors to be considered in determining the amount of such assistance. Stipulates that no State shall receive more than ten percent of the national total in each category of financial assistance. Authorizes the appropriation of the following sums to assist eligible State programs: $25,000,000 for fiscal year 1977, and $50,000,000 per fiscal year for fiscal years 1978, 1979, and 1980. Authorizes the Administrator to guarantee loans and other obligations issued to finance energy conservation measures consistent with the purposes of this Act. Limits the aggregate amount of outstanding guarantees under this Act to $4,500,000,000. Limits the total amount of guarantees which may be issued to any one borrower to $2,000,000. Requires annual reports to the Congress on State energy conservation implementation programs. Amends the Energy Conservation and Insulation of Buildings Act of 1976 to authorize additional appropriations of $25,000,000 for fiscal year 1977, $50,000,000 per fiscal year for fiscal years 1978 and 1979; and $100,000,000 for fiscal year 1980 to assist low-income persons under the provisions of such Act. Amends the National Housing Act to authorize the Secretary of Housing and Urban Development to assist in the financing of energy conservation measures. Authorizes appropriations for such assistance payments of $100,000,000 for fiscal year 1977, and $200,000,000 per fiscal year for fiscal years 1978 - 1980. Amends the Small Business Act to empower the Small Business Administration to make loans to small business concerns for implementation of energy conservation measures. Limits the total amount of such loans under the Act to $300,000,000. Stipulates that the total amount of such payments to lending institutions under the Act shall not exceed $60,000,000. Title II: Implementation of Energy Conservation, Programs; Energy Efficiency Research, Development and Demonstration - Establishes in the Energy Research and Development Administration the Energy Extension Service. Directs the Service to develop and implement a comprehensive program for the identification, development, and demonstration of energy conserving practices, techniques, materials, and equipment for: (1) agricultural, commercial, and small business operations; and (2) new and existing residential, commercial, or agricultural structures. Requires that such programs include technical assistance, instruction, and practical demonstrations in energy conservation. Establishes procedures for submission of State plans for the conduct of energy extension service activities within each State in accordance with Federal guidelines. Authorizes financial assistance to States which have plans approved by the Director of the Energy Extension Service. Directs the Administrator of the Energy Research and Development Administration to prepare a plan for Federal energy education, extension, and information programs. Establishes a National Energy Extension Service Advisory Board to carry on a continuing review of Federal energy extension programs. Authorizes the Administrator of Energy Research and Development to provide financial assistance for the development of State and regional energy conservation research and development institutes on a matching basis. Directs the Administrator to establish an energy use efficiency project designed to demonstrate the feasibility of energy efficiency enhancement in the residential, commercial, industrial, and agricultural sectors. Authorizes additional research, development, and demonstration programs to increase the commercial opportunities for utilization of energy efficient systems. Directs the Administrator to develop, within 180 days after the enactment of this Act, performance standards and criteria for energy efficiency equipment and processes. Requires use by Federal agencies of newly-developed energy efficiency technologies. Directs the Administrator to study various institutional factors which may tend to bias economic sectors against the use of energy efficient systems and to report the results to the Congress.
United States · United States Congress · 26 July 1976
Amends rule XXII of the Rules of the House of Representatives to remove the limitation on the number of Members who may introduce jointly any bill, memorial, or resolution.
United States · United States Congress · 22 July 1976
Provides that the fees payable to agents or attorneys who represent veterans in allowed claims under the veterans laws shall be paid by the Administrator of Veterans' Affairs rather than deducted from amounts awarded under the claims.
United States · United States Congress · 22 July 1976
Amends Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to provide that attorneys' fees allowed in administrative or judicial proceedings under that Title (or under title XVIII (Medicare) of such Act), in cases where the claimants are successful, shall be paid by the Secretary of Health, Education, and Welfare rather than deducted from the amounts awarded claimants.
United States · United States Congress · 21 July 1976
Amends Titles II and XVIII (Old-Age, Survivors, and Disability Insurance, and Medicare, respectively) of the Social Security Act to specify the types of treatment and amount of coverage which will be provided for individuals disabled by end stage renal disease. Defines the time at which coverage begins for programs of renal dialysis, and for kidney transplant operations. States that coverage for home dialysis programs shall begin with the month in which such program begins. Extends coverage for a regular course of renal dialysis to individuals who received a kidney transplant in the case of the failure of such transplant. Extends coverage under the Medicare program to kidney donors. Directs the Secretary of Health, Education, and Welfare to conduct a survey and evaluation of all home dialysis training facilities in the United States and to establish or enlarge such facilities in areas in which they are not adequate to meet the needs of every person suffering from end stage renal disease who desires to undertake home dialysis. Directs the Secretary to establish pilot projects under which assistance is provided to individuals in the purchase of home dialysis equipment. Directs the Secretary to report to Congress annually on the end stage renal disease program.
United States · United States Congress · 19 July 1976
National Meals-on-Wheels Act - Amends the Older Americans Act of 1965 to allow States to distribute Federal funds for the establishment of: (1) projects to provide home-delivered meals to qualified homebound elderly persons; (2) an information and referral system for homebound individuals receiving such meals; and (3) an operation to seek volunteer personnel for the delivery of such meals and to compensate such personnel for related transportation expenses. Authorizes the appropriation of specified sums in fiscal years 1977 and 1978 for the purpose of providing home-delivered meals under this Act. Directs the Commissioner of the Administration on Aging to conduct a demonstration project involving at least three States to determine the feasibility of using the meals system designed by the National Aeronautics and Space Administration for the elderly as a component of, or substitute for, regular nutrition projects assisted under the Older Americans Act of 1965. Authorizes the appropriation of such sums as may be necessary in fiscal year 1977 to carry out this project.
United States · United States Congress · 19 July 1976
Expresses the sense of the Congress that no individual whose social security benefits are increased should suffer, by reason of such increase, a loss of or reduction in any benefits which he or she is otherwise entitled to receive under any Federal or federally assisted program.
United States · United States Congress · 2 July 1976
Directs the President to proclaim that Valentyn Moroz shall be an honorary citizen of the United States. Urges cooperation in observance of the principles of the Final Act of the Conference on Security and Cooperation in Europe. Expresses the sense of the Congress that the Soviet Union as one of the signators to the Final Act should provide Valentyn Moroz with the opportunity to accept the invitation of Harvard University for the 1976-77 academic year.
United States · United States Congress · 25 June 1976
Amends the Internal Revenue Code to provide that the current withholding tables as set forth in the Revenue Adjustment Act of 1975 shall remain in effect through August 31, 1976, rather than June 30, 1976.
United States · United States Congress · 25 June 1976
Amends the Clean Air Act to direct the Administrator of the Environmental Protection Agency to prescribe standards for carbon monoxide in the passenger area of buses and sustained-use vehicles in order to protect the health of passengers. Requires that State implementation plans include measures to attain and enforce such standards.
United States · United States Congress · 16 June 1976
Amends the Public Health Service Act to authorize the Secretary of Health, Education, and Welfare to make grants to public and nonprofit private entities which are engaged in the development of new schools of veterinary medicine to assist in such development. Requires applying schools to demonstrate that there is a reasonable indication that non- Federal financial resources for development will be available and that Federal assistance will accelerate the date on which the school will be able to begin its teaching program.
United States · United States Congress · 10 June 1976
Aircraft Noise Reduction and Airport Protection Act - Directs the Administrator of the Federal Aviation Administration to promulgate regulations prescribing noise standards for the operation of civil subsonic turbojet powered aircraft above a specified weight at any airport within the United States. States that such regulations shall provide for requirements of partial compliance at intervals prior to the end of a five-year period after the enactment of this Act. Prohibits the operation of aircraft which do not meet such requirements at the end of such five-year period. Directs the Secretary of Transportation to publish a list of the operators of noncomplying aircraft. Authorizes grants to such individuals to retrofit or replace such noncomplying aircraft. Authorizes appropriations out of the Airport and Airway Trust Fund of $300,000,000 for each of the fiscal years 1977, 1978, 1979, and 1980 to carry out the purposes of this Act.
United States · United States Congress · 2 June 1976
Amends Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to entitle widows and widowers who are under a disability to receive unreduced widow's and widower's benefits without regard to age.
United States · United States Congress · 2 June 1976
Extends the delimiting period in the case of any eligible veteran who is pursuing, during his or her tenth year of eligibility, a program of education. Terminates such extension on whichever of the following dates first occurs: (1) the date on which the veteran completes, or ceases to pursue, the program he was pursuing in his tenth year of eligibility; or (2) the last day of the 11-year period beginning on the date of his discharge from active duty. (Adds 38 U.S.C. 1662(e))
United States · United States Congress · 2 June 1976
Gold Labeling Act - Requires that the actual fineness of any item made of gold or any of its alloys and sold by manufacturers or importers more than five years after the date of the enactment of this Act must not be less by more than three one-thousandths parts than the fineness indicated by any mark on the item or by its label. States that if such item contains solder or a gold alloy used to join together its pieces, the item assayed as one piece shall not be less, by more than seven one-thousandths parts, than the fineness indicated by its mark.
United States · United States Congress · 1 June 1976
Estate and Gift Tax Reform Act - Amends the Internal Revenue Code to provide a single unified rate schedule for estate and gift taxes. Establishes progressive rates based on cumulative lifetime transfers and transfers at death. Determines the amount of estate tax by applying the unified rates to such cumulative transfers and then subtracting the taxes payable on lifetime transfers. Provides that for purposes of determining the amount of the gross estate, the amount of gift tax paid with respect to transfers made within three years of death shall be included in the decedent's gross estate. Provides, as a transitional rule, that the lifetime transfers taken into account in determining cumulative transfers at death, for purposes of imposing the estate tax under the unified schedule, shall only include taxable gifts made after December 31, 1976. Repeals the estate and gift tax exemptions. Substitutes for such exemptions a credit against estate and gift taxes in the amount of $29,800. Provides for an additional credit against the estate tax for specified farms and closely held businesses passing to a qualified heir. Defines "qualified heir" as a member of the decedent's family, including his spouse, lineal decendents, parents, and aunts and uncles of the decedent and their decendants. Makes such credit available where the value of a farm or closely held business included in a decedent's gross estate equals or exceeds 65 percent of the value of the gross estate. Stipulates that such credit shall be available only if the farm or closely held business has been owned by the decedent or his family for at least five out of the preceding eight years. Provides that the amount of such credit shall be $25,000 multiplied by a percentage representing the portion of the decedent's estate consisting of the farm or other closely held business. Phases out such credit after the value of the gross estate exceeds $1,000,000. Provides for the recapture of the estate tax benefit of such credit where there is a disposition of the business by the qualified heir to nonfamily members prior to the qualified heir's death or within 25 years of the death of the decedent. Provides for a lien on the qualified interest in a farm or closely held business with respect to which an election of such credit has been made. Increases the estate tax marital deduction to $250,000 or one-half of the decedent's gross estate, whichever is greater. Increases the gift tax marital deduction in the case of lifetime gifts to a spouse. Allows an unlimited marital deduction for the first $100,000 of lifetime gifts made to a spouse and, thereafter, a deduction for one-half of the aggregate lifetime gifts made to a spouse in excess of $200,000. Imposes a tax on the unrealized appreciation of property transferred by a decedent. Provides that the basis of such property shall be its fair market value on December 31, 1976. Allows an election to carry over the decedent's basis in any property instead of having the appreciation taxed. Exempts the first $50,000 of appreciation from taxation. Excludes the appreciation of assets valued at less than $10,000 and which are not held for use in a trade or business or for the production of income from such tax. Allows the deduction of the appreciation tax in computing the value of the taxable estate for estate tax purposes. Exempts from the appreciation tax any property transferred from the decedent if the income tax carries over to the recipient (income in respect of a decedent and survivor annuities). Provides that if an election to carry over the decedent's basis in lieu of paying the appreciation tax is made, the basis of the property is to be increased by the Federal and State estate taxes attributable to the net appreciation in value for the property. Allows the executor of an estate which includes real farm property to value the property as a farm, rather than its fair market value determined on the basis of its highest and best use. Imposes special qualifying conditions for such valuation, including: (1) the farm assets in the decedent's estate including both farm real property and personal property must be at least 50 percent of the decedent's gross estate (reduced by debts and expenses); (2) at least 25 percent of the adjusted value of the gross estate must be qualified farm real property; (3) the real property must pass to a qualified heir; (4) the real property must have been used or held for use as a farm for five of the last eight years prior to the decedent's death; and (5) there must have been material participation in the operation of the farm by the decedent or a member of his family in five years out of the eight years immediately preceding the decedent's death. Provides for recapture of any tax benefits obtained by use of the reduced valuation if, prior to the death of the qualified heir or within 25 years of the death of the decedent, the property is disposed of to nonfamily members or ceases to be used for farming purposes. Provides for a lien on all such real property with respect to which the farm valuation is elected. Provides for a 15-year period for the payment of the estate tax attributable to the decedent's interest in a farm or closely held business, with a deferral of the tax for five years and installment payments over the next ten years. Requires, as a qualification for such deferral and installment treatment, the value of the closely held business or farm in the decedent's estate to be at least 65 percent of the gross estate. Allows discretionary extensions of up to ten years to pay the estate tax for reasonable cause (rather than for "undue hardship" as under present law). Provides for a lien for payment of the deferred taxes attributable to a closely held business or farm. Imposes a tax, in the case of generation skipping transfers under a trust, upon a distribution of the trust assets to a generation skipping heir, or upon the termination of an intervening interest in the trust. Determines the tax by adding the value of the distributed property, or terminated interest, to the heir's taxable transfers and applying the heir's marginal transfer tax rate to the value of such interest. Extends from nine months to 12 months the period after the decedent's death in which an estate tax return must be filed. Requires gift tax returns to be filed for any quarter only when the total cumulative gifts made during the taxable year exceed $25,000, or during the last quarter if the total does not reach $25,000. Provides that if the Internal Revenue Service proposes a deficiency in the estate tax because of a higher valuation of the assets included in the decedent's gross estate, it must disclose to the executor during the settlement process the basis on which the higher valuation was determined.
United States · United States Congress · 1 June 1976
Recommends that the Board on Geographic Names approve a proposal to name two mountains in Alaska after the later Congressmen Hale Boggs and Nick Begich.
United States · United States Congress · 19 May 1976
Requires the United States Postal Service to hold a public hearing prior to closing any post office. Lists factors which the Postal Service must consider and evaluate in making a determination with respect to any such closing.
United States · United States Congress · 18 May 1976
Directs the Postmaster General to issue a special postage stamp in honor of Doctor Martin Luther King, Junior, and in tribute to his accomplishments as a citizen of the United States.
United States · United States Congress · 13 May 1976
Consumer Communications Reform Act - States that Congress finds that the revenues from integrated interstate and foreign common carrier telecommunications services helped maintain a level of charges for telephone exchange service which is lower than otherwise would be required. Expresses the sense of Congress that the authorization of lines, facilities, or services of specialized carriers which duplicate the lines, facilities, or services of other telecommunications common carriers is contrary to the public interest. Reaffirms the intent of Congress that the complete authority to regulate terminal and station equipment used for telephone exchange service shall rest with the States even though such terminal and station equipment also may be used in connection with interstate services. Amends the Communications Act of 1934 to provide that no compensatory charges for or in connection with such communication service may be found to be unjust or unreasonable on the ground that it is too low. Prohibits the Federal Communications Commission from holding the charge of a carrier up to a particular level to protect the traffic or revenues from a communication service offered or provided by another carrier if such charge proposed by the carrier is compensatory. Provides that the Commission shall not grant or authorize any construction permit, station, license, or certificate for the construction, acquisition, or operation of any communication or transmission line or facility, or extension thereof, or any modification or renewal thereof, unless the Commission shall find, after full opportunity for evidentiary hearing on the record, that such permit, license, or certificate, will not result in increased charges or unnecessary duplication of communication lines.
United States · United States Congress · 10 May 1976
Regulatory Agency Abolition Act - Abolishes each Federal regulatory agency three years after enactment of this Act unless prior to such date the President and Congress study the effectiveness of such agencies and Congress thereafter adopts a resolution disapproving such abolition. Provides that each regulatory agency established after the date of enactment of this Act shall be abolished three years from the date on which it was first empowered unless the President and Congress take the steps outlined above. Directs the President to submit to Congress a plan for the orderly transfer of duties essential to the public health, safety or welfare from an abolished agency to the President or to a successor agency. Provides that all orders, rules, certificates, judicial proceedings and licenses made effective by agencies abolished by this Act shall continue in effect until repealed or superceded by the President.
United States · United States Congress · 5 May 1976
Authorizes representatives of the Polish Legion of American Veterans to act as claims agents for claims arising under laws administered by the Veterans' Administration. (Amends 38 U.S.C. 3402)
United States · United States Congress · 30 April 1976
Amends the Medicare program of the Social Security Act to authorize payment under the supplementary medical insurance program for specified diagnostic tests and physical examinations given for the detection of breast cancer.
United States · United States Congress · 30 April 1976
Denies the benefits of the foreign tax credit, under the Internal Revenue Code, to any taxpayer, or a member of a controlled group which includes the taxpayer, who is determined by the Secretary of the Treasury to have participated in or cooperated with the boycott of Israel, with respect to income, war profits, or excess profits taxes paid or accrued to any country which requires such participation or cooperation as a condition of doing business within that country. Denies DISC benefits to any Domestic International Sales Corporation that the Secretary of Treasury determines has participated in or cooperated with the boycott of Israel. Requires taxpayers with foreign source income derived directly or indirectly from sources within a country which requires participation in or cooperation with the boycott of Israel as a condition of doing business with or within such country to report such fact to the Secretary of the Treasury, who shall make a determination whether the taxpayer participated in or cooperated with the boycott of Israel for the taxable year.
United States · United States Congress · 29 April 1976
Establishes the Commission on Organization of the Executive Branch of the Government, a 12 member bipartisan body. Directs the Commission to study the present organization and methods of operation of all agencies of the Executive branch to determine what changes are necessary to improve the efficiency and to eliminate unnecessary functions of such agencies. Requires the Commission to report its findings to Congress within ten days after the Ninety-sixth Congress is convened and abolishes the Commission 90 days after such report is submitted. Authorizes such sums as may be necessary to carry out the provisions of this Act.
United States · United States Congress · 27 April 1976
Replaces Federal criminal statutory provisions penalizing "rape" and "carnal knowledge of females under 16" with provisions penalizing "sexual assault." Designates guilty of sexual assault any person who knowingly engages in sexual contact or penetration of another person without such person's consent. Imposes penalties for sexual contact or penetration of any person who has not attained the age of 18, notwithstanding such person's consent. Sets forth penalties for such assault according to specified criteria, including the consideration of aggravating factors. Specifies procedures for medical examination of alleged victims of offenses under this Act. Prohibits the introduction of evidence of the victim's prior sexual activity unless the court determines after an in camera hearing that the evidence is relevant and material and does not constitute an unnecessary invasion of privacy. (Amends 18 U.S.C. 2031-35)
![Official portrait of Rep. Helstoski, Henry [D-NJ-9]](https://www.congress.gov/img/member/h000465_200.jpg)