United States · United States Congress · 22 January 1976
Government in the Sunshine Act - States that this Act applies to the Federal Election Commission and to any agency where the collegial body comprising the agency consists of two or more individual members, at least a majority of whom are appointed to such position by the President with the advice and consent of the Senate. Provides that all meetings of such collegial body, or of a subdivision thereof authorized to take action on behalf of the agency, shall be open to the public. Requires such agency to make public announcement, at least one week before the meeting, of the date, place, and subject matter of the meeting, whether open or closed to the public, and the name and phone number of the official designated by the agency to respond to requests for information about the meeting. Exempts meetings when publicity would result in disclosure of matters: (1) necessary to keep secret in the interests of national defense or foreign policy; (2) not warranting an invasion of personal privacy; (3) constituting trade secrets; and (4) other matters the disclosure of which would not be in the public interest. States that the district courts of the United States shall have jurisdiction to enforce the requirements of this Act by declaratory judgment, injunctive relief, or other relief as may be appropriate. Prohibits the making of an ex parte communication relevant to the merits of the proceeding by an interested person outside the agency to anyone involved in the decisional process of the proceedings.
United States · United States Congress · 21 January 1976
Amends the Internal Revenue Code to provide that in the case of an individual whose income tax prepayments exceed such individual's liability for the income tax with respect to any taxable year, interest shall be allowed and paid at a rate of five percent upon the excess portion of each such tax prepayment.
United States · United States Congress · 21 January 1976
Department of Education Act - Establishes an executive department to be known as the Department of Education, to be headed by a Secretary of Education appointed by the President. States that it shall be the principal function of the Department to improve the quality of education throughout the United States. Authorizes the Secretary to: (1) advise the President with respect to the progress of education; (2) develop and recommend to the President appropriate policies and programs to foster the orderly growth and development of the Nation's educational facilities and resources especially in the light of long-range requirements; (3) exercise leadership at the direction of the President in coordinating Federal activities affecting education; (4) conduct continuing comprehensive surveys and collect, analyze, and disseminate relevant information concerning education in the United States; (5) provide information and such other assistance as may be authorized by the Congress to aid in the maintenance of efficient school, college, and university systems; and (6) encourage comprehensive long-range planning by State and local governments, especially with respect to coordinating Federal, State, and community educational activities at the local level. Transfers the education functions of the Department of Health, Education, and Welfare to the Department of Education. Transfers various education functions of other executive departments to the Department of Education. Establishes a Federal Interagency Committee on Education to study and recommend such actions as may be necessary to assure effective coordination of Federal programs affecting education. Establishes a National Advisory Commission on Education of specified membership and qualification to review and make recommendations with respect to the administration, regulation, and operation of Federal education programs. Authorizes the appropriation of such sums as are necessary to enable the Department to carry out the provisions of this Act.
United States · United States Congress · 19 January 1976
Amends the Impoundment Control Act of 1974 by requiring the President to transmit a special message to Congress before rescinding or reserving any part of any budget authority. Declares that no rescission shall become effective until Congress has acted on a bill effecting such rescission.
United States · United States Congress · 19 December 1975
Establishes in the White House Office the position of Special Assistant to the President for National Security Affairs. Provides that the Special Assistant shall be responsible for advising the President on policies relating to the national security and for supervising the National Security Council.
United States · United States Congress · 19 December 1975
Declares that the Congress has not delegated to the Federal Trade Commission any authority to preempt the laws of the States or their political subdivisions.
United States · United States Congress · 18 December 1975
Requires the President to transmit to Congress copies of each Presidential proclamation and Executive order no later than two days after the issuance of such proclamation or order.
United States · United States Congress · 17 December 1975
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. Provides that no individual shall hold either such office more than once and that each is subject to removal by the President.
United States · United States Congress · 17 December 1975
Sets forth the finding of the Congress that many member states of the United Nations are now financially capable of contributing a larger share of the total assessment of the United Nations than that which they are presently obligated to pay. Makes it the purpose of this Act to reduce the payments made by the United States to the United Nations. Directs the attention of the United Nations to the recently acquired wealth of the oil-producing nations in its determination of assessment shares. Limits to one-sixth of the total United Nations assessment for each year the amount paid by the United States. Exempts from such limitation the payments made to the International Atomic Energy Agency and the joint financing program of the International Civil Aviation Organization.
United States · United States Congress · 16 December 1975
Disapproves the deferral of budget authority relating to rural water and waste disposal grants (deferral numbered D 76-72) which was proposed by the President in his special message of November 29, 1975, transmitted to the Congress under the Impoundment Control Act of 1974.
United States · United States Congress · 15 December 1975
Requires the President to transmit to Congress copies of each Presidential proclamation and Executive order no later than two days after the issuance of such proclamation or order.
United States · United States Congress · 15 December 1975
Department of Education Act - Establishes an executive department to be known as the Department of Education to be headed by a Secretary of Education appointed by the President. States that it shall be the principal function of the Department to improve the quality of education throughout the United States. Authorizes the Secretary to: (1) advise the President with respect to the progress of education; (2) develop and recommend to the President appropriate policies and programs to foster the orderly growth and development of the Nation's educational facilities and resources especially in the light of long-range requirements; (3) exercise leadership at the direction of the President in coordinating Federal activities affecting education; (4) conduct continuing comprehensive surveys, collect, analyze, and disseminate relevant information concerning education in the United States; (5) provide information and such other assistance as may be authorized by the Congress to aid in the maintenance of efficient school, college, and university systems; and (6) encourage comprehensive long-range planning by State and local governments, especially with respect to coordinating Federal, State, and community educational activities at the local level. Transfers the education functions of the Department of Health, Education, and Welfare to the Department of Education. Transfers various specified education functions of other executive departments to the Department of Education. Establishes a Federal Interagency Committee on Education to study and recommend such actions as may be necessary to assure effective coordination of Federal programs affecting education. Establishes a National Advisory Commission on Education of specified membership and qualification to review and make recommendations with respect to the administration, regulation, and operation of Federal education programs. Authorizes to be appropriated such sums as are necessary to enable the Department to carry out the provisions of this Act.
United States · United States Congress · 12 December 1975
Dairy Import Sanitation Act - Provides for the inspection of imported dairy products in order to protect the public health and welfare. Requires that such products comply with minimum standards for sanitation established by the Secretary of Agriculture and that the dairy farms on which milk is produced and the plants in which such products are produced meet minimum standards of sanitation. States that such standards shall be comparable to the standards of purity, wholesomeness, and sanitation recommended by the Secretary for domestic dairy products. Authorizes appropriations of such sums as are necessary to carry out the administration and supervision of the provisions of this Act.
United States · United States Congress · 8 December 1975
Directs the Postal Service to provide for the collection of mail at permanent residential addresses receiving door deliveries, in those cases in which persons residing at such addresses have made the appropriate indications that mail has been deposited for such purpose. Directs the Postal Service to prescribe regulations to cover criteria under which persons may indicate the deposit of mail for collection under this Act. (Adds 39 U.S.C. 3663)
United States · United States Congress · 4 December 1975
Provides for an independent audit of the financial condition of the District of Columbia by an auditor selected by the chairmen of the committees on the District of Columbia of the House and Senate, the chairmen of the appropriations committees of the House and Senate, and the chairman of the Council of the District of Columbia. Requires that the Council of the District of Columbia allocate funds for such audits to be conducted every three years after completion of the audit provided for by this Act. Authorizes to be appropriated $1,500,000 to carry out the first audit as provided for by this Act.
United States · United States Congress · 2 December 1975
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. Provides that no individual shall hold either such office more than once and that each is subject to removal by the President.
United States · United States Congress · 2 December 1975
Provides that any individual who is eighteen years of age or older and who is receiving half of his income from any member of another household which, because of its income and other financial resources, is not eligible to receive food stamps shall not be considered as a member of household for purposes of the Food Stamp Act.
United States · United States Congress · 20 November 1975
Designates the week beginning April 4, 1976, as "National Rural Health Week." Urges that efforts in disseminating health information be intensified. Calls for improved health services for rural America.
United States · United States Congress · 18 November 1975
Sets forth the finding of the Congress that many member states of the United Nations are now financially capable of contributing a larger share of the total assessment of the United Nations than that which they are presently obligated to pay. Makes it the purpose of this Act to reduce the payments made by the United States to the United Nations. Directs the attention of the United Nations to the recently acquired wealth of the oil-producing nations in its determination of assessment shares. Limits to one-sixth of the total United Nations assessment for each year the amount paid by the United States. Exempts from such limitation the payments made to the International Atomic Energy Agency and the joint financing program of the International Civil Aviation Organization.
United States · United States Congress · 18 November 1975
Directs the Postal Service to provide for the collection of mail at permanent residential addresses receiving door deliveries, in those cases in which persons residing at such addresses have made the appropriate indications that mail has been deposited for such purpose. Directs the Postal Service to prescribe regulations to cover criteria under which persons may indicate the deposit of mail for collection under this Act. (Adds 39 U.S.C. 3663)
United States · United States Congress · 13 November 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 · 13 November 1975
Requires that appointments to the service academies be based upon competitive examinations presently appointments are by nominations by members of Congress). Requires the Boards of Visitors of the academies to examine the admission policies and procedures of the respective academies. Restricts the appointment of members of the Navy and Marine Corps, Army, and Air Force reserves by the respective secretaries of those Services to such appointments as are necessary to fill vacancies in the newly formed classes at the academies.
United States · United States Congress · 13 November 1975
Drug Pushers Elimination Act - Title I : Increased Penalties - Increases, under the Comprehensive Drug Abuse Prevention and Control Act, the penalties for the manufacture or distribution of a controlled narcotic drug to : (1) not less than 5 years, nor more than 25 years, imprisonment, and a fine of up to $50,000; (2) not less than 10 years and up to life imprisonment, and a fine of up to $100,000 if a person had a previous felony conviction relating to controlled substances; (3) not less than 10 years and up to life imprisonment and a fine of up to $100,000 if the crime was committed while such person was on release from a charge of violating this Act. Excepts addicted persons from the minimum term of imprisonment in all three categories of this Act. Provides that a conspiracy to commit any offense of this Act shall be punished as prescribed for the commission of the offense. Title II: Conditions of Release - Adds, for the judicial officer's consideration in setting conditions of release, the element of whether the person poses a danger to the safety of other persons, himself, the community, and the property of others. Sets forth procedures to govern the pretrial and posttrial release of persons charged with offenses involving specified narcotic drugs. Title III: Miscellaneous - Adds to the list of property which is subject to forfeiture all moneys used, or intended for use, in manufacturing, distributing, dispensing, or acquiring any controlled substances.
United States · United States Congress · 12 November 1975
Guarantees to every resident of any long-term care facility receiving Federal assistance, or providing care to federally assisted patients, a fair administrative hearing prior to his or her removal from such facility. Directs the Secretary of Health, Education, and Welfare to prescribe regulations as may be necessary or appropriate to carry out the purposes of this Act.
United States · United States Congress · 11 November 1975
Expresses the sense of the House of Representatives that the President should, upon visiting the People's Republic of China, request that the Chinese officials use their good offices to obtain an accounting of members of the United States Armed Forces missing in action and confined as prisoners of war in Southeast Asia and of all American civilian personnel who are listed as missing in Southeast Asia. Requests that upon his return to the United States, the President should report back to the Congress on the results of his request.
United States · United States Congress · 4 November 1975
Prohibits a petroleum refiner or distributor from cancelling, failing to renew, or otherwise terminating a franchise unless he furnishes notification in writing to each affected distributor or retailer by certified mail not less than ninety days prior to the date on which such franchise will be canceled, together with a statement of the reasons of such cancellation and of the remedies available. Provides that a petroleum refiner or distributor 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. States 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.
United States · United States Congress · 31 October 1975
Local Revenue Assistance Act - Extends Federal assistance to local units of government under the State and Local Fiscal Assistance Act through fiscal year 1981. Prohibits local governments from using funds obtained under this Act as a contribution for the purpose of obtaining Federal funds under any law of the United States which requires matching fund payments. Requires each State to allocate the total amount of assistance received (previously two-thirds the amount of assistance received) among the units of local government within such State.
United States · United States Congress · 28 October 1975
Requires under title XX (Grants to States for Services) of the Social Security Act that State social services plans comply with the Federal interagency day care requirements, subject to the existing penalties (termination of Federal payments or 3-percent reduction therein) in cases of noncompliance.
United States · United States Congress · 23 October 1975
Directs the officers of the House of Representatives to conduct seminars for freshmen Members of Congress. Provides for the curriculum and expense reimbursement for such seminars. Authorizes to be appropriated such sums as necessary to carry out this Act. Authorizes each freshman member to employ an interim staff between election and the next regular session of Congress. Authorizes expenditures for stationary during such period. Authorizes to be appropriated such sums as necessary for such purposes.
United States · United States Congress · 23 October 1975
Condemns the resolution adopted by the Third Committee of the United Nations General Assembly which equates Zionism with racism, and urges the U.N. General Assembly to disapprove such resolution.
United States · United States Congress · 22 October 1975
Farmer-to-Consumer Direct Marketing Act - States that it is the purpose of this Act to foster and promote, through appropriate means and on an economically sustainable basis, the development and expansion and both traditional and innovative approaches to direct marketing of agricultural commodities from farmers to consumers. States that for purposes of this Act, the term "direct marketing from farmers to consumers" means the marketing of agricultural commodities at any marketplace (including, but not limited to, roadside stands, city markets, and vehicles used for house-to-house marketing of agricultural commodities) established and maintained for the purpose of enabling farmers to sell their agricultural commodities directly to individual consumers, or organizations representing consumers. Directs the Extension Service of the Department of Agriculture to conduct and facilitate activities designed to foster methods of direct marketing from farmers to consumers. Authorizes appropriations to carry out the provisions of this Act.
United States · United States Congress · 22 October 1975
Provides that any individual who is eighteen years of age or older and who is receiving half of his income from any member of another household which, because of its income and other financial resources, is not eligible to receive food stamps shall not be considered as a member of household for purposes of the Food Stamp Act.
United States · United States Congress · 22 October 1975
Provides that the Administrator of the Small Business Administration may render onsite consultation and advice to small business employers who request such assistance in writing to assist such employers in providing safe and healthful working conditions for their employees. Provides that the Administration may issue recommendations and/or written notice with respect to hazards and/or serious violations under the Occupational Safety and Health Act of 1970, but no citation or civil penalty shall follow directly from such onsite consultation and advice.
United States · United States Congress · 22 October 1975
Prohibits, except in cases of extreme emergency, assistance under the Agricultural Trade Development and Assistance Act of 1954 to any country which the President determines is not making reasonable and productive efforts, especially with regard to family planning, designed to alleviate the causes of the need for assistance provided under such Act.
United States · United States Congress · 22 October 1975
Condemns the resolution adopted by the Third Committee of the United Nations General Assembly which equates Zionism with racism, and urges the U.N. General Assembly to disapprove such resolution.
United States · United States Congress · 20 October 1975
Department of Education Act - Establishes an executive department to be known as the Department of Education to be headed by a Secretary of Education appointed by the President. States that it shall be the principal function of the Department to improve the quality of education throughout the United States. Authorizes the Secretary to: (1) advise the President with respect to the progress of education; (2) develop and recommend to the President appropriate policies and programs to foster the orderly growth and development of the Nation's educational facilities and resources especially in the light of long-range requirements; (3) exercise leadership at the direction of the President in coordinating Federal activities affecting education; (4) conduct continuing comprehensive surveys, collect, analyze, and disseminate relevant information concerning education in the United States; (5) provide information and such other assistance as may be authorized by the Congress to aid in the maintenance of efficient school, college, and university systems; and (6) encourage comprehensive long-range planning by State and local governments, especially with respect to coordinating Federal, State, and community educational activities at the local level. Transfers the education functions of the Department of Health, Education, and Welfare to the Department of Education. Transfers various specified education functions of other executive departments to the Department of Education. Establishes a Federal Interagency Committee on Education to study and recommend such actions as may be necessary to assure effective coordination of Federal programs affecting education. Establishes a National Advisory Commission on Education of specified membership and qualification to review and make recommendations with respect to the administration, regulation, and operation of Federal education programs. Authorizes to be appropriated such sums as are necessary to enable the Department to carry out the provisions of this Act.
United States · United States Congress · 20 October 1975
Local Revenue Assistance Act - Extends Federal revenue sharing for local governmental units for five and three-quarters additional years. Prescribes a formula to increase the allocation of funds to cities with a population of 500,000 or more. Prohibits local governments from using funds obtained under this Act as a contribution for the purpose of obtaining Federal funds under any law of the United States which requires matching fund payments.
United States · United States Congress · 20 October 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 · 20 October 1975
States that the House of Representatives intends that the individual income tax rebate provided by the Tax Reduction Act of 1975 is not to be subject to State income tax and that the rebates do not involve any reduction in the taxpayer's Federal income tax liability as such for 1974 nor do they constitute income to the taxpayer.
United States · United States Congress · 9 October 1975
Farmer-to-Consumer Direct Marketing Act - States that it is the purpose of this Act to foster and promote, through appropriate means and on an economically sustainable basis, the development and expansion of both traditional and innovative approaches to direct marketing of agricultural commodities from farmers to consumers. States that for purposes of this Act, the term "direct marketing from farmers to consumers" means the marketing of agricultural commodities at any marketplace (including, but not limited to, roadside stands, city markets, and vehicles used for house-to-house marketing of agricultural commodities) established and maintained for the purpose of enabling farmers to sell their agricultural commodities directly to individual consumers, or organizations representing consumers. Directs the Extension Service of the Department of Agriculture to conduct and facilitate activities designed to foster traditional methods of direct marketing from farmers to consumers, including: (1) compiling regulations relevant to direct marketing within such State; (2) the sponsorship of conferences designed to facilitate the sharing of information on direct marketing programs; and (3) the providing of technical assistance to groups establishing direct marketing programs. Authorizes appropriations of specified sums to carry out the purposes of this Act.
United States · United States Congress · 9 October 1975
National Commission on Regulatory Reform Act - Establishes the National Commission on Regulatory Reform. Directs the Commission to make a full and complete study of such regulatory activities of the independent regulatory agencies of the Federal Government as the Commission determines to be primarily economic in nature and to have a significant effect on the segments of the economy involving transportation, communication, the development and distribution of energy resources, or financial institutions. States that such study shall be undertaken to determine: (1) whether such regulatory activities have limited competition within such segments of the economy, and if they have, what the economic consequences have been, (2) whether such regulatory activities have, in other way, contributed to current economic difficulties, in particular inflation; and (3) whether changes need to be made with regard to such independent Federal establishments and their regulatory activites. Requires that such study shall include, with regard to each independent Federal establishment whose regulatory activities are included in such study: (1) an analysis of the purposes for which it was created, its structure and jurisdiction, the statutory framework governing its operation and activities, and the procedures and policies it has adopted; (2) an assessment of its effectiveness in carrying out its purposes; (3) an analysis of the costs and benefits of its various programs and policies, with particular reference to any adverse economic impact; and (4) an examination of the relationship between its regulatory activities and those of State and local regulatory agencies. Sets forth the membership, powers, and authority of the Commission. Directs the Commission to submit to the President and Congress within one year a report containing: (1) a statement of the status of the study being conducted pursuant to this Act; (2) a detailed statement of any findings made or conclusions reached by the Commission; and (3) any recommendations for legislation or administrative action, or both, deemed appropriate by the Commission.
United States · United States Congress · 7 October 1975
Expresses the sense of Congress that the United States Government while engaged in a lessening of tensions with the People's Republic of China, do nothing to compromise continued close relations with the Republic of China.
United States · United States Congress · 6 October 1975
Repeals provisions of the District of Columbia Self-Government and Governmental Reorganization Act establishing the National Capital Service Area. Strikes sections of such Act which give jurisdiction and control of specified streets to the Commissioner of the District of Columbia.
United States · United States Congress · 30 September 1975
Emergency Medical Services Systems Act Amendments - Extends through fiscal year 1979, under the Emergency Medical Services Systems Act, the prohibition of grants or contracts made by the Secretary of Health, Education, and Welfare, for the modernization of emergency facilities to States, units of local government, or other public service entities which did not receive a grant or contract for the same purpose the preceeding fiscal year. Authorizes the Secretary to make a second grant to or enter into a second contract with an eligible entity for the expansion and improvement of emergency medical services. Includes planning costs in the coverage of grants and contracts for expansion and improvement of emergency medical services. States that emphasis in awarding grants or contracts for research relating to the delivery of emergency medical services in rural areas should be placed on identifying and using techniques and methods to apply the results of such research. Authorizes recipients of grants or contracts for the: (1) establishment and operation; or (2) expansion and improvement of an emergency medical services system to use funds under such grant or contract for a training program related to such a system. Authorizes through fiscal year 1977 appropriations for the making of payments pursuant to grants and contracts for feasibility studies and planning in connection with the establishment and operation of an emergency medical services system. Authorizes through fiscal year 1980 appropriations for grants and contracts for the establishment and operation, and planning and improvement of such emergency systems. Directs that at least 20 percent of the funds appropriated be made available for feasibility studies and planning from 15 percent to 10 percent of the funds appropriated. Authorizes through fiscal year 1978 appropriations for the making of payments pursuant to grants and contracts for the support of research in emergency medical techniques, methods, devices, and delivery. Defines the duties of the unit established within the Department of Health, Education and Welfare for the administration of grants made and contracts entered into under the Emergency Medical Services Act. Directs the Secretary to make grants and enter into contracts with schools of medicine, dentistry, osteopathy, and nursing and similar institutions to assist programs of training in the field of emergency medical service. Authorizes through fiscal year 1980 appropriations for the making of payments pursuant to grants and contracts for such training programs. Directs the Secretary to conduct two studies in areas related to the improvement of emergency medical services.
United States · United States Congress · 23 September 1975
Provides that property used in, or related to, a taxpayer's business which was acquired at no cost to him shall not be a capital asset for purposes of taxation under the Internal Revenue Code.
United States · United States Congress · 22 September 1975
Denies Members of Congress any increase in their rate of pay under any law passed, or plan or recommendation received, during a Congress unless such increase is to take effect not earlier than the first day of the next Congress. Makes such prohibition retroactive to apply to those laws passed after June 30, 1975, and to plans and recommendations regarding pay transmitted by the President after such date.
United States · United States Congress · 19 September 1975
Taxpayer Privacy Act - Prohibits, generally, disclosure of tax returns or return information by officers or employees of the United States or any State. Authorizes disclosure of income tax returns to specified persons and entities including: (1) the taxpayer for whom the return was made or his attorney in fact; (2) officers and employees of Federal and State agencies charged with the administration and enforcement of the tax laws; (3) the joint committee on Internal Revenue Taxation; (4) shareholders owning outstanding stock of any corporation, in the case of a return of the corporation; and (5) the President. Authorizes disclosure to the taxpayer's agent in the case of the taxpayer's death or bankruptcy. Provides criminal penalties of up to $10,000, imprisonment of up to five years, or both, for unauthorized disclosures by public employees, or unauthorized receipt of tax information by any person from a public employee, under this Act. Provides an additional criminal penalty of $1,000 for unauthorized disclosure or receipt of a tax return or tax return information by any person.
United States · United States Congress · 18 September 1975
Revises the State and Local Fiscal Assistance Act to change the designation of the "State and Local Government Fiscal Assistance Trust Fund" to the "Local Government Revenue Assistance Trust Fund. Makes appropriations to the Trust Fund out of amounts in the general fund of the Treasury for the transition period and for fiscal years 1976 through 1981. Directs that allocations made to States from the Trust Fund be allocated among the units of local governments of the States. Provides additional amounts to any States in which there are located one or more cities each of which has a population of 500,000 or more inhabitants.
United States · United States Congress · 17 September 1975
Aerosol Ingredient Disclosure Act - Requires, under the Fair Packaging and Labeling Act, that specified information with respect to the propellants contained in aerosol commodities be disclosed on the label of such commodities.