United States · United States Congress · 28 July 1976
Amends the Flood Disaster Protection Act of 1973 to eliminate flood insurance and community participation in the national flood insurance program as prerequisites for Federal approval of financial assistance for acquisition or construction of or for lending institution loans secured by, any building, mobile home, or personal property located or to be located in an area having special flood hazards.
United States · United States Congress · 26 July 1976
Directs the Administrator of the Energy Research and Development Administration to make grants to assist communities in developing solar energy community utility programs. Establishes procedures and criteria for approval of recent proposals by the Administrator. Stipulates that 50 percent of the costs of such programs shall be borne by the Federal Government. Requires that 50 percent of the revenues obtained from such programs be deposited in a revolving fund for use by the Administrator in making additional grants.
United States · United States Congress · 26 July 1976
Authorizes the Secretary of the Treasury to reimburse State and local governments for expenditures made at the request of the United States Secret Service for the protection of any person the Service is authorized to protect.
United States · United States Congress · 19 July 1976
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 · 25 June 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 · 8 June 1976
Expresses the sense of the House of Representatives that the Federal Communications Commission and other agencies shall be encouraged to exercise their full legal authority to insure that the quality and quantity of over-the-air broadcasting service which is now available to the public shall not be reduced or impaired by the operations of pay television. Calls for regulation of pay television in a manner consistent with the establishment and maintenance of over-the-air television broadcast services.
United States · United States Congress · 4 June 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 · 4 June 1976
Expresses the sense of the House of Representatives that the United States Postal Service shall not close or suspend the operation of any post offices, unless there is a clear and compelling need to do so. Encourages the service to continue cost-cutting programs which do not affect levels of service.
United States · United States Congress · 3 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
Amends the Internal Revenue Code of 1954 to repeal the hospital insurance tax levied on self-employment income, wages earned by employees, and wages paid by employers. Increases the rate of the Old-Age, Survivors, and Disability Insurance tax on wages and self-employment income. Sets forth a schedule of such increases between 1977 and 1986. Amends Title XVIII (Medicare) of the Social Security Act to end the funding of the Hospital Insurance Trust Fund from the hospital insurance tax, and to provide that such Trust Fund be financed from general revenues.
United States · United States Congress · 20 May 1976
Government Economy and Spending Reform Act - Title I: Authorizations of New Budget Authority - Terminates on specified dates budget authority for all Government programs except health care services, general retirement and disability insurance, and Federal employee retirement and disability programs which are funded by trust funds. Declares out of order in either the Senate or the House of Representatives any legislation which authorizes new budget authority not in compliance with this Act. Requires the Committees on Appropriations and the Committees on the Budget of both Houses of Congress to identify each program's functional and subfunctional category (as so characterized in the Budget of the United States, Fiscal Year 1977, transmitted to Congress by the President on January 21, 1976), the committees having legislative jurisdiction over such program, and whether such program operates under permanent authorizations and budget authority. Makes the budget termination provisions of this Act effective on the first day of the Ninety-fifth Congress. Title II: Early Elimination of Inactive and Duplicate Programs - Requires the Comptroller General of the United States to identify for Congress any programs which have duplicate objectives or for which no outlays have been made for the last two fiscal years. Directs the standing committees of both Houses to consider such programs and report recommendations on such programs before March 15, 1978, if possible. Title III: Quadrennial Program Review and Evaluation - Sets forth a timetable for reviewing the budget of a Government program. Requires review by standing committees of the Congress every four years of each program's cost, effectiveness, and the extent to which such program duplicates or is similar to any other program. States that such review shall include a comprehensive evaluation of the merits of such program to determine if it warrants continuation. Requires justification of any recommendation to fund any program which has objectives similar to or the same as another program's objectives. Directs the Comptroller General and the Congressional Budget Office to provide Congress with information and analysis of programs being reviewed under this Act. Requires the President to similarly review the merits of continuing programs contained in the annual Budget and to report the finding of such review prior to transmitting the Budget to Congress. Title IV: Continuing Review and Evaluation - Directs the Comptroller General to report to Congress the result of any audit which shows a substantial deficiency in achievement of the objectives of any Government program. Requires subsequent audits, a report of which must be submitted to Congress, to determine if such deficiency has been eliminated. Title V: Miscellaneous - States that those provisions of this Act which direct the operation of either House are enacted as an exercise of the rulemaking power of such House and recognizes the right of either House to change such rules.
United States · United States Congress · 19 May 1976
Amends the Social Security Act to authorize payment under the medicare program for specified services performed by chiropractors, including x-rays and physical examinations, and related routine laboratory tests.
United States · United States Congress · 13 May 1976
Expresses the sense of Congress that the U.S. Postal Service should not close or otherwise suspend the operation of any post office during the six-month period beginning on the date of adoption of this resolution.
United States · United States Congress · 13 April 1976
Amends the Internal Revenue Code to increase the amount of the estate tax exemption from $60,000 to $200,000. Increases the estate tax marital deduction to allow an aggregate deduction not to exceed $200,000 plus 50 percent of the value of the adjusted gross estate.
United States · United States Congress · 13 April 1976
Directs the Secretary of Agriculture to assure that National Forest System resource management plans provide for multiple uses and sustained yield of forest products and services and limit the application of intensified management practices and silvicultural systems in accordance with specified criteria. Requires the Secretary to provide for public participation prior to the final adoption or any amendment of each such management plan. Restricts timber harvesting contracts pursuant to national forest management plans to ten years unless the Secretary informs appropriate Congressional committees that a longer period is required. Authorizes the Secretary to appraise and sell so much of the trees and other forest products found upon National Park System lands as may further the policies set forth in the Multiple Use and Sustained Yield Act, and the Forest and Rangeland Renewable Resources Planning Act of 1974. Repeals the requirement that such forest products be sold for use only in the State or territory in which the timber reservation from which such products were taken is located. Increases to $10,000 in appraised value the maximum value of timber and cord wood which the Secretary may sell without advertisement.
United States · United States Congress · 8 April 1976
Authorizes, under the Internal Revenue Code, any individual who has attained the age of 65 to take a nonrefundable tax credit for a percentage of the amount of real property taxes or the amount of rent constituting real property taxes paid or accrued by the taxpayer during the taxable year. Defines the applicable percentage as 50 percent reduced by two percent for each $1,000 amount by which the adjusted gross income of such taxpayer exceeds $5,000.
United States · United States Congress · 7 April 1976
Authorizes the Administrator of Veterans' Affairs to assist any veteran, who has a permanent and total service-connected disability due to the loss, or loss of use, of one arm and one leg, including but not limited to cases of hemiparaplegia, such as to preclude locomotion without the aid of braces, crutches, canes, or a wheelchair, in acquiring a suitable housing unit with special fixtures or moveable facilities made necessary by the nature of the veteran's disability, and necessary land therefor. (Amends 38 U.S.C. 801)
United States · United States Congress · 5 April 1976
Requires that whoever uses or carries a firearm during the commission of a felony that may be prosecuted in a Federal court and that whoever is convicted by a State court of using or carrying a firearm transported in, or affecting, interstate or foreign commerce during the commission of a felony be sentenced to a term of imprisonment of not less than five nor more than ten years. Requires in the case of a subsequent such conviction that the felon be sentenced to a term of imprisonment for any term of years, but not less than ten years, or to life imprisonment. (Amends 18 U.S.C. 924(c))
United States · United States Congress · 2 April 1976
Terminates the duty of the Secretary of Commerce to take agricultural censuses every five years and censuses of irrigation and drainage every ten years. Directs the Secretary to continue the statistical classification of farms which was in effect on January 1, 1975, until June 30, 1976. Directs the Secretary of Agriculture to collect information on agriculture, irrigation, and drainage on a sample basis, which is comparable to the information previously collected every five years in the agriculutral census. Allows the Secretary, when sampling methods would be inappropriate, to use other statistical methods to collect information relating to the classification of farms. (Amends 13 U.S.C. 142)
United States · United States Congress · 1 April 1976
Establishes the Commission on the Adequacy of the Annual Federal Payment to the District of Columbia to study and analyze the costs and benefits to the District of Columbia which results from its status as the Nation's capital, with particular consideration given to determining what factors should be included in the computation of the annual Federal payment and how much significance should be given to each such factor.
United States · United States Congress · 31 March 1976
Expresses the sense of the Congress that the President shall seek the elimination of surety deposit requirements on vegetable protein products imposed by the European Economic Community. Provides that if the President shall fail to eliminate such requirements, he shall obtain full compensation for such actions under article XXIII of the General Agreement on Tariffs and Trade.
United States · United States Congress · 30 March 1976
Directs the Secretary of the Treasury to reimburse local governments not more than $15,000 per day for the cost of protection and security services to the President or Vice President while the President or Vice President are within the jurisdiction of such local government in an official capacity or attending a national convention of a political party. Requires that such reimbursement be approved by the Attorney General under standards set forth in this Act.
United States · United States Congress · 30 March 1976
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 recommendations as it deems advisable.
United States · United States Congress · 16 March 1976
Prohibits from becoming eligible for food stamps an individual who is 18 years of age or older and who is receiving half of his income from any member of another household which is not eligible for food stamps under the Food Stamp Act of 1974.
United States · United States Congress · 16 March 1976
Amends the Federal Election Campaign Act of 1971 to provide acceptable uses of excess campaign contribution funds including: (1) use in connection with another specified general election which is held no later than two years after the election during which the contribution was made; (2) in the case of a candidate who is elected, such candidate may use excess contributions to defray any ordinary and necessary expenses incurred by such person in connection with the duties of the Federal office; and (3) such excess funds may be contributed by the candidate to any charitable organization as described in the Internal Revenue Code. Requires a candidate who does not put excess contributions to any of the specified uses to return such contributions to the persons making contributions to such candidate, and deposit the balance of such contributions which are not so returned in the Presidential Election Campaign Fund or to deposit the entire amount of such contributions in the Presidential Election Campaign Fund.
United States · United States Congress · 11 March 1976
Requires the President to transmit to the Congress copies of each Presidential proclamation and Executive order no later than two days after issuance, to be referred to the appropriate committees of each House.
United States · United States Congress · 11 March 1976
Local Revenue Assistance Act - Requires that all revenue sharing funds, under the State and Local Fiscal Assistance Act of 1972, be allocated to local governments with none being retained by the States. Authorizes to be appropriated to the revenue sharing trust fund for the period July 1, 1976 to September 30, 1976, the sum of $1,625,000,000, and for fiscal year 1977, through fiscal year 1982, six percent of the net amount collected from Federal individual income taxes during the immediately preceeding fiscal year. Authorizes to be appropriated additional funds for noncontiguous States for the same periods.
United States · United States Congress · 11 March 1976
Directs the Secretary of the Treasury to reimburse local governments not more than $15,000 per day for the cost of protection and security services to the President or Vice President while the President or Vice President are within the jurisdiction of such local government in an official capacity or attending a national convention of a political party. Requires that such reimbursement be approved by the Attorney General under standards set forth in this Act.
United States · United States Congress · 11 March 1976
Sets forth the findings of Congress with respect to the United States contribution to the United Nations. Amends the United Nations Participation Act of 1945 to limit the contribution of the United States to the United Nations to one-sixth of the total assessment of the United Nations for that year. Excludes the International Atomic Energy Agency and the joint financing program from limitation under this Act. Declares it the sense of Congress that the President direct the Ambassador of the United States to the United Nations to assure that, in apportioning its assessment to member states, the United Nations will consider the financial resources of the oil-producing nations.
United States · United States Congress · 9 March 1976
Alaskan Natural Gas Pipeline Authorization Act - Expresses the intent of Congress that the Alaskan natural gas pipeline be constructed promptly, without further administrative or judicial delay or impediment. Declares that the most efficient and economical method available for the transportation of Alaskan natural gas is a pipeline system from northern Alaska, across Canada, to the lower forty-eight States. Directs the Federal Power Commission to issue all necessary permits and authorizations in order to expedite the construction and operation of such pipeline within 60 days of the date of enactment of this Act. Grants the holders of such permits the powers of eminent domain under the Natural Gas Act. Directs the Secretary of the Interior and other appropriate Federal officials to issue all necessary permits and take appropriate action within 60 days to expedite the enforcement of all rights-of-way related to the construction and operation of such pipeline. Authorizes the Secretary to modify the pipeline route through the States to provide greater environmental protection during the construction period. Requires compliance with requirements of the Mineral Leasing Act of 1920 relating to the rights-of-way for pipelines through Federal lands. Exempts such pipeline from requirements regarding (1) environmental protection, (2) technical and financial capacity of applicants, (3) public hearings, (4) licensing requirements for crude oil under the Export Administration Act of 1969, and (5) furnishing of specified information and reports. Authorizes the Secretary and the Commission to waive procedural requirements of Federal law where desirable to accomplish the purposes of this Act. Declares that (1) the actions of Federal officers and agencies under this Act and (2) the legal or factual sufficiency of any environmental statement relative to such pipeline under provisions of the National Environmental Policy Act of 1969 shall not be subject to judicial review of the courts. Allows the claims that (1) this Act is unconstitutional, (2) actions under this Act will deny Constitutional rights, and (3) actions taken are beyond the scope of authority conferred by this Act, provided that such claims are filed within 60 days following the date of the challenged action. Declares that exclusive jurisdiction shall be vested in the United States District Courts, and that review of any final order shall be had only upon direct appeal to the United States Supreme Court. Declares that the power to issue injunctive relief against the issuance of any certificate, except in cases where a final judgment is entered. Declares that authorizations issued pursuant to this Act shall grant no immunity from Federal antitrust laws.
United States · United States Congress · 3 March 1976
Authorizes payment under the supplementary medical insurance program of title XVIII (Medicare) of the Social Security Act for optometric and medical vision care.
United States · United States Congress · 2 March 1976
National Climate Program Act - Directs the Secretary of Commerce to coordinate the establishment and operation of a Federal climate program for the collection, analysis, and dissemination of data concerning climatic States and the influence of man's activities on climatic dynamics. Empowers the Secretary to establish advisory committees to be composed of experts in climatology and related fields and of representatives of interested Federal departments to more effectively carry out the purposes of this Act. Directs the Secretary to coordinate the activities of the climate program with related Federal programs and with climate research programs of international organizations. Authorizes the Secretary to transfer funds and make grants to governmental bodies and educational and nonprofit institutions to carry out the purposes of this Act. Requires the Secretary to prepare and submit each year to the Office of Management and Budget an annual plan and request for appropriations for the climate program. Directs the Bureau of the Budget to provide Congress, in connection with its annual budget presentation, a horizontal budget showing; (1) the totality of the activities under the climate program, (2) the specific aspects of such program and funding assigned to each agency, and (3) the estimated goals and financial requirement of the program. Directs the Secretary to annually prepare and submit to the President for transmittal to the Congress a report on the administration of this Act. Authorizes the appropriation of funds to carry out this Act for the transitional quarter and fiscal years 1977-79.
United States · United States Congress · 2 March 1976
Directs the Secretary of the Treasury and other Federal officials to initiate negotiations within the framework of the Organization for Economic Cooperation and Development and the International Monetary Fund with the intent of developing an appropriate code of conduct and specific trading obligations among governments, together with suitable procedures for the settlement of disputes.
United States · United States Congress · 26 February 1976
Directs the Secretary of the Treasury to reimburse local governments not more than $15,000 per day for the cost of protection and security services to the President or Vice President while the President or Vice President are within the jurisdiction of such local government in an official capacity or attending a national convention of a political party. Requires that such reimbursement be approved by the Attorney General under standards set forth in this Act.
United States · United States Congress · 26 February 1976
Directs the Secretary of the Treasury to reimburse local governments not more than $15,000 per day for the cost of protection and security services to the President or Vice President while the President or Vice President are within the jurisdiction of such local government in an official capacity or attending a national convention of a political party. Requires that such reimbursement be approved by the Attorney General under standards set forth in this Act.
United States · United States Congress · 26 February 1976
Amends the Federal Election Campaign Act of 1971 to give the President the power to appoint six members of the eight-member Federal Election Commission by and with the advice and consent of the Senate. Appoints the Secretary of the Senate and the Clerk of the House of Representatives as ex officio members of the Commission without the right to vote. Terminates the terms of the present members once the new members are appointed and confirmed pursuant to this Act. Declares the sense of the Congress that appointments authorized by this Act should be made as soon as possible.
United States · United States Congress · 19 February 1976
Federal Food Marketing Appraisal Act - Establishes a bipartisan National Commission on Food Costs, Pricing, and Marketing, consisting of five Members of the Senate, five members of the House of Representatives, and five members to be appointed by the President from outside the Federal Government. Requires the Commission to analyze and appraise the costs, pricing, functioning, and structure of the food marketing industry. Directs the Commission to make interim reports and to submit to the President and to the Congress a final report of its findings and conclusions within eighteen months after the date on which funding commences. States that such report shall include treatment of (1) recent changes in the food industry; (2) the responsiveness of food prices to changes in farm-level prices; (3) the kind of food marketing system that would best achieve efficiency of production and distribution; and (4) the effectiveness of present national policy with respect to the food marketing system. Sets forth the powers and administrative authority of the Commission. Authorizes appropriations of up to $2,500,000 to carry out the provisions of this Act.
United States · United States Congress · 17 February 1976
Provides that the terms of office of the Director of the Central Intelligence Agency and the Director of the Federal Bureau of Investigation shall be ten years and that no individual shall hold either such office more than once. Makes both individuals subject to removal by the President. (Amends 28 U.S.C. 532n)
United States · United States Congress · 10 February 1976
Provides that the terms of office of the Director of the Central Intelligence Agency and the Director of the Federal Bureau of Investigation shall be ten years and that no individual shall hold either such office more than once. Makes both individuals subject to removal by the President. (Amends 28 U.S.C. 532n)
United States · United States Congress · 9 February 1976
States that all returns made with respect to the taxes imposed by the Internal Revenue Code are confidential records. Provides that: (1) no such return shall be open to inspection; and (2) no information contained in any such return shall be disclosed. Authorizes inspections by the following persons: (1) the taxpayer or his authorized representative; (2) officers and employees of the Internal Revenue Service, Department of the Treasury, Department of Justice, and State and local government employees solely for purposes of enforcement and administration of the tax laws; and (3) the President of the United States in the necessary performance of his official duties. Increases the criminal penalties for unauthorized disclosure of information under the provisions of the Internal Revenue Code. States that any person who knowingly receives any information or material which is disclosed or furnished in violation of the provisions of this Act shall be guilty of a felony and subject to a fine of up to $10,000, imprisoned for up to five years, or both.
United States · United States Congress · 5 February 1976
National Agricultural Research Policy Act - Declares that the purposes of this Act are to emphasize agricultural research as a distinct mission of the Department of Agriculture, to be certain such research is effectively coordinated, and to provide a mechanism for identifying the Nation's highest priority problems for agricultural research. Provides for an additional Assistant Secretary of Agriculture to be responsible for the agricultural research activities of the Department of Agriculture and to serve as co-chairman of the National Agricultural Research Policy Committee. Directs the Secretary to appoint a scientist to serve and report to such new Assistant Secretary and to act as Executive Secretary of such Committee. Establishes, within the Department of Agriculture, the National Agricultural Research Policy Committee. Specifies the membership of such Committee. States that the Committee's responsibilities shall include: (1) reviewing programs, policies and goals of agricultural research agencies; (2) providing a forum for research sponsoring agencies to exchange information on agricultural plans and programs; and (3) making recommendations to the Secretary of Agriculture regarding applications for funding of mission-oriented basic agricultural research. Requires such Committee to annually submit a report of its activities to specified committees of the Congress. Defines "mission-oriented basic agricultural research" as research on fundamental science topics with regard to which there is a basic need in existence for new knowledge that would be genrated by such research, has a strong potential for benefitting mankind and deals with more than an unproven concept. Authorizes the Secretary to make grants to land grant colleges and universities eligible for assistance under the First and Second Morrill Acts and to State agricultural experiment stations eligible for assistance under the Hatch Act to carry out mission-oriented basic research. Allows the Secretary to make grants on a competitive basis to Federal agencies, research institutions, organizations and individuals for agricultural research, without regard to matching State funds. Authorizes appropriations of $50,000,000 for fiscal year 1977, $100,000,000 for fiscal year 1978 and $250,000,000 for fiscal year 1979. Declares it to be the sense of Congress that Federal funding for existing agricultural research programs be increased by $250,000,000 annually.
United States · United States Congress · 4 February 1976
Prohibits a petroleum refiner or distributor from cancelling, failing to renew, or otherwise terminating a franchise unless notification in writing is furnished to each affected distributor or retailer by certified mail not less than 90 days prior to the date on which such franchise will be canceled, together with a statement of the reasons for such cancellation and the remedies available to the distributor or retailer. Stipulates that a petroleum refiner shall not cancel, fail to renew, or otherwise terminate a franchise unless the retailer or distributor whose franchise is terminated failed to comply substantially with any essential and reasonable requirement of such franchise or failed to act in good faith in carrying out the terms of such franchise. Stipulates that if a refiner or distributor engages in conduct prohibited under this Act, a retailer or distributor may maintain a suit against such refiner or distributor in the United States District Court. Authorizes the Court to grant equitable relief as is necessary to remedy the effects of conduct prohibited by this Act.
United States · United States Congress · 29 January 1976
Directs the Secretary of the Treasury to reimburse local governments not more than $15,000 per day for the cost of protection and security services to the President or Vice President while the President or Vice President are within the jurisdiction of such local government in an official capacity or attending a national convention of a political party. Requires that such reimbursement be approved by the Attorney General under standards set forth in this Act.
United States · United States Congress · 28 January 1976
Provides that the terms of office of the Director of the Central Intelligence Agency and the Director of the Federal Bureau of Investigation shall be ten years and that no individual shall hold either such office more than once. Makes both individuals subject to removal by the President. (Amends 28 U.S.C. 532n)
United States · United States Congress · 27 January 1976
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 · 27 January 1976
Requires the President to transmit to the Congress copies of each Presidential proclamation and Executive order no later than two days after issuance, to be referred to the appropriate committees of each House.
United States · United States Congress · 27 January 1976
Sets forth the findings of Congress with respect to the United States contribution to the United Nations. Amends the United Nations Participation Act of 1945 to limit the contribution of the United States to the United Nations to one-sixth of the total assessment of the United Nations for that year. Excludes the International Atomic Energy Agency and the joint financing program from limitation under this Act. Declares it the sense of Congress that the President direct the Ambassador of the United States to the United Nations to assure that, in apportioning its assessment to member states, the United Nations will consider the financial resources of the oil-producing nations.
United States · United States Congress · 27 January 1976
Expresses the sense of the House of Representatives that the people of Angola should be allowed to determine their own political future without foreign interference. Expresses support for efforts by the Organization of African Unity to achieve a settlement of the conflict in Angola. Calls upon all countries to terminate military assistance to any group in Angola. States that the President should do his utmost to seek an agreement among the various parties involved in hostilities or in the support of such hostilities in Angola to terminate such hostilities. Directs the President to refrain from providing assistance of any kind, for military activities in Angola, until specifically approved by Congress.
![Official portrait of Rep. Litton, Jerry [D-MO-6]](https://www.congress.gov/img/member/l000360_200.jpg)