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![Official portrait of Rep. Lagomarsino, Robert J. [R-CA-19]](https://www.congress.gov/img/member/l000020_200.jpg)
United States · Official source
6,525 records where Rep. Lagomarsino, Robert J. [R-CA-19] is listed as a sponsor, author, or other actor. Search with topics and years
United States · United States Congress · 26 June 1975
Repeals, under the Social Security Act, the provisions for the establishment of Professional Standards Review Organizations to review services covered under the medicare and medicaid programs.
United States · United States Congress · 26 June 1975
Constitutional Amendment - Stipulates that appropriations made by the United States shall not exceed its revenues, except in time of war or national emergency. Provides for the systematic paying back of the national debt over the one-hundred year period beginning with the ratification of this amendment.
United States · United States Congress · 26 June 1975
Establishes a select committee in the House of Representatives to conduct an investigation of the circumstances surrounding the death of John F. Kennedy. Directs the committee to report to the House as soon as practicable during the present Congress the results of its investigation, together with such recommendation as it deems advisable.
United States · United States Congress · 25 June 1975
Permits the Secretary of the Treasury under the State and Local Fiscal Assistance Act to withhold a percentage of the total entitlement payment for any period to insure sufficient funds for final allocation of funds among the state and local units of government. Appropriates to the State and Local Government Fiscal Assistance Trust Funds: (1) $1,625,000,000 for fiscal year 1976, (2) $6,687,500,000 for fiscal year 1977, (3) $6,837,500,000 for fiscal year 1978, (4) $6,987,500,000 for fiscal year 1979, (5) $7,137,500,000 for fiscal year 1980, and (6) $7,287,500,000 fiscal year 1981. Appropriates to the Fund as noncontiguous States adjustments: (1) $1,195,000 for fiscal year 1976, and (2) $4,780,000 for each of the fiscal years 1976 through 1981. Exempts amounts appropriated to the Fund from the provisions of the Congressional Budget Act. Directs the Secretary of the Treasury to submit a report with appropriate recommendations to the Congress no later than September 30, 1980, concerning the extension of this title. Declares that if the entitlement of any Indian tribe or Alaskan native village is waived for any entitlement period, then the amount of such entitlement shall become part of the entitlement of the county government of the county in which such unit is located. Increases the maximum percentage points per entitlement period until it reaches 175 percent. Directs each State and local unit of government which receives funds under such Act to submit a report to the Secretary after the close of each entitlement period on the use of the funds received. Directs such unit of local government which expects to receive funds to submit a report to the Secretary on how it plans to use the funds it expects to receive. Empowers the Secretary whenever he determines that a unit of government has failed to comply with an applicable regulation to withhold all or a portion of the entitlement funds due such unit of government, to terminate the eligibility of such unit of government, and to require repayment of the entitlement funds expended. Requires units of government to provide an opportunity for citizens to give recommendations and views on the proposed expenditures of all funds within such units distributed under such Act.
United States · United States Congress · 24 June 1975
Emergency Housing and Mortgage Assistance Act - Title I: Stimulation of Housing Construction - Emergency Home Purchase Assistance Amendments - States that mortgages purchased by the Governmental National Mortgage Association under the Emergency Home Purchase Assistance Act may not have an interest rate in excess of seven and one-half percent. Increases the total amount of mortgage purchases and commitments which may be made by the Secretary of Housing and Urban Development under such Act to $10,000,000,000. Requires that at least 80 percent of such funds be used to purchase mortgages having original principal obligations not exceeding $36,000. Authorizes the Secretary to purchase mortgages of multifamily residence not purchased under present laws. Title II: Emergency Mortgage Relief - Emergency Homeowner's Relief Act - States it to be the purpose of this Act to prevent widespread mortgage foreclosure and distress sale of homes, resulting from temporary loss of employment and income through a program of emergency loans and advances and mortgage relief payments to homeowners. Sets forth as conditions for the extension of assistance under this Act: (1) that the holder of the mortgage has indicated his intention to foreclose to the mortgagor; (2) that mortgage payments have been delinquent for at least three months; (3) that adverse economic conditions have caused the mortgagor to become involuntarily unemployed or underemployed and to have incurred a substantial reduction in income as a result; (4) that there is a reasonable prospect that the mortgagor will be able to make the adjustments necessary for a full resumption of mortgage payments; and (5) that the mortgaged property is the principal residence of the mortgagor. States that assistance provided under this Act will be in the form of either: (1) emergency mortgage relief loans or advances of credit; or (2) emergency mortgage relief payments. Sets the limits of such payments at $250 per month for up to 12 months with one 12-month extension available. Provides that payments be repaid on such terms as the Secretary prescribes. Authorizes the Secretary to insure financial institutions against losses which they might sustain as a result of emergency loans or advances of credit made pursuant to this Act. States that the aggregate amount of loans and advances insured shall not exceed $1,500,000 at any one time. Authorizes the Secretary to make emergency mortgage relief payments to certain mortgagees on behalf of distressed homeowners. Establishes the Emergency Homeowners' Relief Fund in the United States Treasury for making mortgage relief loans and payments pursuant to this Act. Authorizes to be appropriated such sums as may be necessary for the purposes of this Act. Directs the Secretary and the Federal supervisory agencies with respect to financial institutions to take steps to encourage forebearance in residential mortgage loan foreclosures, and to request all mortgages to give such agencies at least 30 days notice prior to instituting foreclosure proceedings. Directs the Secretary to report to Congress within sixty days of the enactment and at sixty-day intervals thereafter on the actions taken under this Act. Authorizes the Federal Deposit Insurance Corporation to make such advances to any insured bank as the Corporation determines to be necessary to facilitate participation in the program authorized by this title.
United States · United States Congress · 23 June 1975
National Food Stamp Reform Act - Defines the term "income" as used in the Food Stamp Act as the monthly gross income of all members of a household, including any in-kind payment, and the total value of any publicly funded assistance payments which supplement food and housing needs. Excludes specified individuals from the definition of "household. Provides for the distribution of federally donated foods to households upon the request by a political subdivision that such distribution be made to all eligible households in lieu of food stamps. Excludes households from eligibility for food stamps: (1) if the monthly household income exceeds the poverty index level of income established by the Office of Management and Budget; or (2) if the market value of liquid and nonliquid resources of a household consisting of one individual exceeds $1,500 or the resources of a multiple member household exceed $2,250 exclusive of specified resources. Excludes from eligibility households which include an able-bodied adult between the ages of 18 and 65 who is enrolled in an institution of postsecondary education and such enrollment is a substitute for fulltime employment. Declares that a refusal to work at a plant or site because of a strike or other labor dispute shall be deemed a refusal to work which makes the household of the nonworking individual ineligible for food stamps. Rejects as an excuse for refusal to accept work a condition of employment which requires an individual to join, resign from, or refrain from joining any labor organization. Directs the Secretary of Agriculture to require each household receiving benefits under this Act to report its income at least once each month. Requires food coupons to be designed with a space for the recipient to sign upon receipt and again at redemption. Requires one member of each eligible household to be issued a photo-identification card with a color photograph of the recipient. States that such card must be presented at redemption at a food store. Sets forth specific instructions to provide control and accountability over the distribution of food coupons to State agencies. Ties the value of the coupon allotment to the overall retail cost-of-living index. States that the "nutritionally adequate diet" as used to determine the amount of the coupon allotment shall mean the low-cost food plan developed by the Agricultural Research Service of the Department of Agriculture. Establishes as the charge a household shall pay for its coupon allotment the lesser of: (1) the percentage of its income which would be expended for food by an average household of its size and income range in the same region of the country; or (2) 30 percent. Provides, under the requirements for State plans for the administration of the food stamp program, for closer State supervision of eligibility by households. Requires the State agencies administering the program to conduct nutrition education programs for recipients. States that the United States Postal Service shall serve as a food stamp issuing agency upon the request of a State food stamp administration agency. Directs the Secretary of Agriculture to pay the States 100 percent of the costs of providing food stamps to eligible aliens, and 75 percent of the costs of State investigations, prosecutions, collections of claims and other State activities related to retrieving food stamp losses. Provides for payment by the Federal Government to the States of a share of the difference between the face value of the coupon allotment and the amount charged eligible households for the allotment. Sets forth the method of determining and paying the Federal share. Directs the transfer of all functions of the Secretary of Agriculture under the Food Stamp Act to the Secretary of Health, Education, and Welfare.
United States · United States Congress · 23 June 1975
Prohibits States from reducing the amount of supplementary payments to Supplemental Security Income recipients following a general or cost-of-living increase in Federal Supplemental Security Income benefits.
United States · United States Congress · 19 June 1975
Creates a 34-member Joint Select Committee on Energy. States that the function of such committee shall be to review all bills which deal with energy. Directs the joint select committee to consider and report a bill designed to make the United States self-sufficient with respect to the development and use of energy no later than 20 years after the date of the adoption of this resolution. Empowers the committee with authority to issue subpenas and to hold hearings. Authorizes the committee to appoint, on a permanent basis, such staff as it considers appropriate. Provides that funds necessary to carry out this concurrent resolution shall be paid from the contingent fund of the House. Directs that the joint select committee shall expire 18 months after the date of the adoption of this concurrent resolution or upon completion of this legislative process, including final disposition of any veto message.
United States · United States Congress · 18 June 1975
Stipulates that the Postal Service may not require the installation of mailboxes at the curb line of residential property in any locality if the governing authority of such locality prohibits such installation. (Amends 39 U.S.C. 404)
United States · United States Congress · 17 June 1975
Joint Committee on Intelligence Operations Act - Establishes a Joint Committee on Intelligence Operations. States that it shall be the duty of the joint committee to conduct continuing oversight of, and to exercise exclusive jurisdiction over, the legislative authorization with respect to the foreign intelligence activities and operations of: (1) the Central Intelligence Agency; (2) the Defense Intelligence Agency, Department of Defense; (3) the National Security Agency; (4) the Bureau of Intelligence and Research, Department of State; (5) Army, Navy, and Air Force Intelligence; and (6) other agencies, bureaus, or departments insofar as their operations include foreign intelligence activities. Requires that the Director of the Central Intelligence Agency, the Director of the Defense Intelligence Agency, the Director of the National Security Agency, the Director of the Bureau of Intelligence and Research, the Commander of United States Army Intelligence, the Commander of Naval Intelligence, and the Air Force Deputy Assistant Chief of Staff for Intelligence shall keep the joint committee fully and currently informed with respect to all of the foreign intelligence activities and operations of their respective organizations, and the heads of all other departments and agencies of the Federal Government conducting foreign intelligence activities and operation shall keep the joint committee fully and currently informed of all foreign intelligence activities and operations carried out by their respective departments and agencies. Sets forth the administrative powers of the committee. Charges the committee with the establishement of guidelines for the classification of information originating within the joint committee in accordance with standards used generally by the executive branch for classifying restricted data or defense information.
United States · United States Congress · 17 June 1975
Broadcast License Renewal Act - Permits the Federal Communications Commission to extend three-year broadcast licenses for an additional two years upon a finding of public interest. Requires in making such determination, considerations of whether different term lengths for radio and television stations and for different categories of licensees are in the public interest. Limits other class licenses to a five-year maximum, prescribing the renewal procedures for such licenses and the criteria to be considered in renewal, including responsiveness and lack of serious deficiencies. Sets guidelines for expeditious action on applications for renewal of broadcasting station licenses by limiting material required to be filed. Requires the Commission to examine the renewal process and report within six months on methods of reducing and consolidating filings and supporting documents.
United States · United States Congress · 16 June 1975
Expresses the sense of Congress that the Department of the Interior should not grant new offshore oil leases affecting the United States coastal zones until Congress has completed action on legislation amending the Outer Continental Shelf Lands Act and each State affected by such leases has developed a management program for the land and water resources of its coastal zone.
United States · United States Congress · 13 June 1975
Authorizes the Commissioner of Education to make grants to local educational agencies or to the States to assist in the cost of providing education and occupational training and retraining to Cambodian and Vietnamese children and adults who are refugees as defined in the Indochina Migration and Refugee Assistance Act of 1975. Authorizes specified appropriations for fiscal years 1976, 1977 and 1978 for such grants.
United States · United States Congress · 12 June 1975
Revises the Fisherman's Protective Act by directing the Secretary of Commerce, before the close of the ninety-day period after the date of the enactment of this Act, to identify any foreign enterprise engaging in commercial whaling. States that the names of such enterprises shall be published in the Federal Register. States that it shall be unlawful for any article produced or distributed by such enterprise to be imported into the United States. Provides that such sanctions shall continue until the foreign enterprise concerned has ceased to engage in commercial whaling. Provides that any action by such an enterprise to dismantle or convert any vessel used in commercial whaling shall be deemed to be prima facie evidence that such enterprise has ceased to engage in commercial whaling. Specifies that the sanctions shall continue to apply to any such enterprise which transfers whaling equipment to another enterprise which is engaged in whaling.
United States · United States Congress · 11 June 1975
States that the Secretary of Health, Education, and Welfare may not regulate the potency or combinations of vitamins or minerals in food under the Federal Food, Drug, and Cosmetic Act except under specified provisions of such Act or in the case of children or pregnant or lactating women. Requires prominent disclosure of ingredients which are not vitamins or minerals in foods for special dietary use. Provides that a libel for condemnation of misbranded foods may be instituted against the retailer of such food if he is generally responsible for its advertising.
United States · United States Congress · 10 June 1975
Exempts from the estate tax imposed under the Internal Revenue Code the lesser of: (1) $200,000 and (2) the value of the decedent's interest in a family farming operation operated continually by the decedent for at least five years prior to his death and which passes to a relative on his death. Provides for revocation of such exemption in the event that the successor transfers his interest or stops residing on the farm within five years of the death of his transferor. Provides, under the Internal Revenue Code, that farmland, woodland, or open land which comprises part of an estate may be valued, for estate tax purposes, as such rather than at its fair market value. Provides that real property which is listed on the National Register of Historic Places may be valued, for estate tax purposes, at its value for its existing use. Provides for the revocation of such lower evaluation and recapture of unpaid taxes with interest upon the conversion, rezoning, or removal of such land from the National Register of Historic Places.
United States · United States Congress · 6 June 1975
Authorizes additonal appropriations for the continuance of the civil government for the Trust Territory of the Pacific Islands. Authorizes the appropriation of up to $8,000,000 for the construction of buildings for a four-year college to serve the Micronesian community.
United States · United States Congress · 6 June 1975
Authorizes an additional appropriation of $211,000,000 for the Washington Metropolitan Area Transit System. Provides that payments to such transit system shall not constitute Federal contributions for purposes of the National Capital Transportation Act of 1969.
United States · United States Congress · 5 June 1975
Right to Financial Privacy Act - States that the purposes of this Act are to protect and preserve the confidential relationship between financial institutions and their customers and the constitutional rights of those customers, and promote commerce by prescribing policies and procedures to insure that customers have the same right to protection against unwarranted disclosure of customer records as if the records were in their possession. Prohibits any Federal agency or employee, or any State or local government from obtaining copies of, access to, or the information contained in, the financial records of any customer from a financial institution unless the financial records are described with particularity and: (1) such customer has authorized such disclosure in accordance with this Act; (2) such financial records are disclosed in response to an administrative subpena or summons; (3) such financial records are disclosed in response to a court order; or (4) such financial records are disclosed in response to a judicial subpena. States that no financial institution may provide a Federal agency or employee, or any State or local government, copies of or the information contained in the financial records of any customer except in accordance with the requirements of this Act. Sets forth provisions governing customer authorization, administrative subpenas and summons and judicial subpenas. Provides that the Secretary of the Treasury may not require an institution to maintain any financial records or to transmit any reports relating to customers unless: (1) such records are required for use by a supervisory agency in the supervision of that institution; or (2) such records are required to be maintained by the Internal Revenue Code. Prescribes civil and criminal penalties for violation of the provisions of this Act.
United States · United States Congress · 4 June 1975
Emergency Employment Appropriation Act - Authorizes the appropriation of enumerated sums for emergency employment for fiscal year 1975. Title I: - Authorizes specified amounts for the Comprehensive Manpower Assistance, Community Service Employment for Older Americans, and Temporary Employment Assistance programs in the Department of Labor. Authorizes specified amounts for the Health Services, Higher Education, and Social and Rehabilitative Service Work Incentives programs in the Department of Health, Education, and Welfare. Authorizes $5,000,000 for the administrative expenses of the United States Railway Association in the Department of Transportation. Title II: Limits the application of sums under this Act. Prohibits the expenditure of sums authorized by this Act for the acquisition of motor vehicles other than motor vehicles manufactured and assembled in the United States.
United States · United States Congress · 22 May 1975
Eliminates any requirement that an institution have in effect a utilization review plan in order to qualify for participation in the medicare, medicaid, or maternal and child health and crippled children's services programs as administered under the Social Security Act.
United States · United States Congress · 22 May 1975
Defines the term "navigable waters", for purposes of the Federal Water Pollution Control Act, as it applies to Corps of Engineers responsibility and authority to regulate the discharge of dredged or fill material.
United States · United States Congress · 21 May 1975
Provides for the relief of Mrs. Bessie E. Baldwin.
United States · United States Congress · 21 May 1975
Provides for the relief of Chief M. Sgt. Bernard V. Krall, U.S. Air Force.
United States · United States Congress · 21 May 1975
Increases from $50,000 to $100,000 the amount of operating loans available under the Consolidated Farm and Rural Development Act.
United States · United States Congress · 20 May 1975
Truth in Spending Act - Requires that any bill or resolution of a public character introduced in the House of Representatives or the Senate, and the report on any such bill or resolution reported by any committee of either House, shall contain an estimate of the average cost for each taxpaying family, if such bill were enacted into law. Provides that no bill or resolution shall be considered until such determination is made. Calls upon the Director of the Congressional Budget Office to print statistics of the average cost for each taxpaying family of bills and resolutions for the week and for the year in the Congressional Record.
United States · United States Congress · 19 May 1975
Authorizes the use of ad valorem taxes to satisfy the user charge system requirement for applicants for treatment works grants under the Federal Water Pollution Control Act.
United States · United States Congress · 15 May 1975
Expresses the sense of Congress that the officers and administrators of the various governmental institutions supported by public moneys should take steps to remove from facilities under their control all architectual barriers to the handicapped. Directs that funds for such efforts be taken from their discretionary funds.
United States · United States Congress · 14 May 1975
Revises clause 6 of rule XXVIII of the Rules of the House of Representatives to provide that managers appointed by the House to each conference committee shall transact all business in meetings open to the public except where the House, by majority vote and in open session, shall vote to close such meeting or meetings. Directs that it shall be in order to debate such motion to close for ten minutes before the vote is taken on that motion, one-half of such time to be given to debate by the mover of the motion and one-half to debate in opposition to the motion.
United States · United States Congress · 13 May 1975
Authorizes the Administrator of General Services to provide for the disposal of asbestos chrysotile from the national stockpile and the supplemental stockpile. Requires the avoidance of market disruptions in the timing and method of such disposal.
United States · United States Congress · 7 May 1975
Expresses the sense of the Congress that the Internal Revenue Service and the Congress should take action to simplify the Federal income tax forms. Calls upon the States and local governments which impose income taxes to model their forms upon the Federal income tax forms.
United States · United States Congress · 5 May 1975
Removes all limitations on the aggregate period for which a person may receive assistance under two or more of the veterans' educational assistance laws. (Amends 38 U.S.C. 1795).
United States · United States Congress · 30 April 1975
Provides for assistance to refugees from South Vietnam or Cambodia under the Migration and Refugee Assistance Act of 1962, provided that due consultation is made with the appropriate State and local agencies.
United States · United States Congress · 30 April 1975
Directs the House Committee on Education and Labor to initiate an investigation designed to evaluate the impact of motor vehicles imported into the United States on unemployment in the motor vehicle manufacturing industry in the United States, and in the United States generally. Directs the Secretary of the Treasury to initiate an investigation to determine the existence of Antidumping Act violations by foreign automobile producers.
United States · United States Congress · 28 April 1975
Authorizes the Administrator of General Services to convey to any State or local government all the right, title, and interest of the United States in and to any surplus real or personal property suitable for the development, operation or use of a public port. Provides that such conveyance shall be subject to the following restrictions: (1) the property transferred shall be used only for purposes commonly associated with a public port; and (2) all such property shall be used for the benefit of the public, without discrimination.
United States · United States Congress · 24 April 1975
Establishes under the Outer Continental Shelf Lands Act in the Treasury of the United States the Coastal State Fund. Directs the Secretary of the Interior to manage and make grants from the fund to coastal States impacted by anticipated or actual oil and gas production. Requires the Secretary of Commerce to establish requirements by regulation for grant eligibility. Requires 10 percent of the Federal revenues from such Act, or the equivalent of 40 cents per barrel from the Federal revenues from this Act, whichever is greater, to be paid into the fund. Limits the amount in the fund to $200,000,000 for fiscal years 1976 and 1977. Authorizes to be appropriated to the fund $100,000,000. Directs the Secretary of the Interior to make grants to States adjacent to any oil or gas deposit on the Outer Continental Shelf in an amount equal to 5 percent of the amount sold for such deposit during fiscal year 1977 and each fiscal year thereafter. Directs the Secretary to make grants to each State in an amount equal to such State's entitlement share of an aggregate national amount for fiscal year 1976, and for each fiscal year thereafter.
United States · United States Congress · 22 April 1975
Prohibits franked mailings by Members of the Congress and officers of the United States other than mailings related to the closing of their official business, after such Members or officers have left office. (Amends 39 U.S.C. 3210 (b) (1))
United States · United States Congress · 22 April 1975
Expresses the disapproval of the Congress to the President's recent proposal to eliminate the use of appropriated funds to meet the payroll costs of Department of Defense agency's commissary employees.
United States · United States Congress · 15 April 1975
Increases to $7,500 the amount of outside earnings which (subject to further increases under the automatic adjustment provisions) is permitted each year without any deductions from benefits under the Federal Old-Age, Survivors, and Disability Insurance program of the Social Security Act.
United States · United States Congress · 9 April 1975
Provides for the relief of the heirs at law of Jiro Kunisaki and Ellen Kishiyama, his daughter.
United States · United States Congress · 9 April 1975
Condemns violations of the Paris agreement by the Communists in Vietnam. Calls upon all governments to join in this condemnation. Demands the immediate withdrawal of Communists forces to the cease-fire line established by the Paris agreement, and the withdrawal from South Vietnam of all forces and equipment in excess of those present at the time of the agreement. Notifies the governments of the Soviet Union and the Peoples' Republic of China that their actions in Vietnam shall be considered a test of faith in efforts toward detente. Calls upon individual nations and the United Nations to take action to assure the right of asylum to Vietnamese refugees.
United States · United States Congress · 8 April 1975
Provides for the relief of Juan Lopez Mejia.
United States · United States Congress · 8 April 1975
Allows a deduction from gross income under the Internal Revenue code of up to $1250 ($625 in the case of a married individual filing separately) for social agency, legal, and related expenses incurred in connection with the adoption of a child by the taxpayer.
United States · United States Congress · 26 March 1975
Provides that an individual may qualify for disability insurance benefits under the Old-Age, Survivors and Disability Insurance program of the Social Security Act and the disability freeze if he has 40 quarters of coverage, regardless of when such quarters were earned.
United States · United States Congress · 26 March 1975
Authorizes the establishment of the Tule Elk National Wildlife Refuge in California. Establishes a Federal-State management program for the conservation, protection, and enhancement of tule elk and other species. Authorizes appropriations of such sums as may be necessary to carry out the purposes of this Act.
United States · United States Congress · 24 March 1975
Provides that if the amount paid to counties in which there is located a national forest or national grassland is less than an amount equal to $0.50 for each acre of national forest or national grassland in that county there shall be an additional Federal payment. Directs that such payment shall be equal to the difference between: (1) an amount equal to $0.50 for each acre of national forest and national grassland in the county receiving the payment; and (2) the sum of the benefits received (or to be received) by the county with respect to the previous fiscal year or calendar year under specified provisions of law. Provides that if such sum as calculated exceeds $1,000,000 the Secretary of the Treasury shall calculate the payment to be made to the counties under a formula set forth in this Act. Requires the payments made under this act to be used by a county as follows: (1) 80 percent for the benefit of public roads and public schools; and (2) 20 percent to be expended as the county may determine. Authorizes to be appropriated such sums as are necessary to carry out the provisions of this Act.
United States · United States Congress · 21 March 1975
Transfers all functions of the Secretary of Agriculture under the Food Stamp Act of 1964 to the Secretary of Health, Education, and Welfare. Requires such transfer to be implemented in accordance with such procedures and regulations as the Director of the Office of Management and Budget shall prescribe.
United States · United States Congress · 20 March 1975
Fiscal Integrity Act - Revises the Congressional Budget and Impoundment Control Act to define the term "Federal revenue and budget outlay limit" to be the amount derived through a specified series of mathematical formulas. Prohibits the concurrent resolution on the budget from including any provision which exceeds the Federal revenue and budget outlay limit. Requires that each House include in its report to its House a comparison of estimated budget authority as set forth by the President and by the concurrent resolution. Prohibits amendment of the concurrent resolution during consideration by the Senate or the House of Representatives which exceeds the Federal revenue and budget outlay limit. Requires that the impact of new budget authority and budget outlays, and a projection for the next five fiscal years of the impact of new tax expenditures on the Federal revenue and outlay limit be included in a statement accompanying a bill or resolution reported by a committee of either House. Requires the Director of the Congressional Budget Office to include in his five-year projection report, the concomitant predicted Federal revenue and budget outlay limits for each fiscal year. Prohibits a concurrent resolution from being reported at any time which increases total revenues or the budget outlay limit unless such limit has been suspended pursuant to this Act. Prohibits Congress from making any appropriation for any fiscal year in excess of the Federal revenue and budget outlay limit. Provides for the reduction of the public debt by any revenue which exceeds such limit during any fiscal year. Permits the suspension of the revenue and budget outlay limit by the declaration of a fiscal emergency through the passage of a concurrent resolution approved by two-thirds of the members present in each House. Requires that all bills of a public or private character introduced in either House of Congress have printed at the bottom of the first page a fiscal note which States the amounts likely to be the costs and savings achieved in the implementation of a bill.
United States · United States Congress · 20 March 1975
Taxpayer Audit Disclosure Act - Requires the establishment of formal procedures and criteria for the selection of individual income tax returns for audit. Directs the Secretary of the Treasury or his delegate to provide any individual selected for auditing with a written notice which clearly specifies the reasons for and manner in which the return of such individual was selected for audit. Provides that the Secretary or his delegate shall furnish to such individual a written explanation which describes the audit procedure, the rights which a taxpayer may exercise during such procedure, the right of the taxpayer to make an administrative or judicial appeal from an adverse decision at the end of such procedure, and the right of the taxpayer to claim a refund. Requires the Secretary of the Treasury or his delegate to submit to the Joint Committee on Internal Revenue Taxation before September 30 of each year a report setting forth: (1) the number of individuals whose returns were selected for audit during the previous 12-month period; (2) a classification of individuals whose returns were audited during the previous 12-month period by, among other factors, income levels, geographic distribution, and profession; (3) the number of individuals audited during the previous 12-month period who were found to have made underpayments or overpayments of tax, together with summary statistics reflecting the percentage of such number, by income category, who made underpayments or overpayments of certain ranges of amounts (to be determined by the Secretary or his delegate); and (4) such other information as may be requested by the joint committee in accordance with the purposes of this Act.
United States · United States Congress · 19 March 1975
Prohibits, except as provided in this Act, the inspection of tax returns and the disclosure of information contained in such returns. Authorizes the inspection of returns by or disclosure to (1) the taxpayer or his representative; (2) employees of the Internal Revenue Service and Department of Justice solely for purposes of enforcement of the tax laws; (3) State agencies charged with administration of the tax laws only for that purpose; (4) the President of the United States in the performance of his official duties; and (5) the Joint Committee on Internal Revenue Taxation for statistical purposes only. Increases the criminal penalties for unauthorized disclosure or receipt of information under this Act.