United States · United States Congress · 8 February 1979
Requires the Administrator of Veterans' Affairs to pay a monthly pension at a rate not to exceed $150 to: (1) each veteran of World War I who meets specified service requirements and whose annual income does not exceed $10,000; (2) certain qualified surviving spouses of each such veteran (whose own annual income does not exceed $10,000); or (3) the child or children of each such veteran.
United States · United States Congress · 5 February 1979
Directs the Federal Communications Commission to examine the use of the AM radio broadcasting band and to assign such spectrum and distribute licenses so as to ensure that each community, regardless of size, is provided with the maximum local full-time radio broadcasting service.
United States · United States Congress · 5 February 1979
Amends the Internal Revenue Code to increase the excise tax on small cigarettes to $8 per thousand, and the tax on large cigarettes to $16.80 per thousand.
United States · United States Congress · 1 February 1979
Amends the Internal Revenue Code to permit taxpayers who do not itemize income tax deductions to claim a deduction from gross income for charitable contributions.
United States · United States Congress · 1 February 1979
Constitutional Amendment - Establishes a single six-year term of office for the President and Vice President and a three-year term of office for Members of the House of Representatives. Limits to three the number of consecutive terms a Senator may serve and to five the number of consecutive terms a Representative may serve. Prohibits any person from serving as the President, the Vice President, a Senator, or a Representative in Congress who has attained the age of 75 years, or would attain the age of 75 years, before the end of that term.
United States · United States Congress · 31 January 1979
National Digestive Diseases Prevention, Cure, and Control Act - Amends title IV of the Public Health Service Act (National Research Institutes) to establish a National Digestive Diseases Education and Information Clearinghouse to collect and disseminate information respecting digestive diseases and to serve as a national educational resource for patients with digestive diseases. Directs the Secretary of Health, Education, and Welfare to make grants to medical schools for education and training programs in the diagnosis, prevention, and treatment of digestive diseases. Establishes a 24-member part-time National Digestive Diseases Advisory Board to advise on the coordination of Federal agencies' efforts in the implementation of the long- range plan of the National Commission on Digestive Diseases, among other specified functions. Terminates such Board on September 30, 1982.
United States · United States Congress · 31 January 1979
Amends the National Traffic and Motor Vehicle Safety Act of 1966, authorizing the Secretary of Transportation to require public notice by manufacturers of tire defects should he determine it necessary in the interest of motor vehicle safety. Stipulates under what conditions such notice may be required for any defects occurring before the date of enactment of this Act.
United States · United States Congress · 31 January 1979
Amends rule XXXII of the Rules of the House of Representatives to allow admission to the House floor to clerks of committees when business from their committees is under consideration, and to not more than one person from a Member's staff when that Member has a bill or an amendment under consideration.
United States · United States Congress · 29 January 1979
States that if the Secretary of Commerce revises the criteria for determining standard metropolitan statistical areas, Federal agencies shall collect data on, and provide benefits to, such revised areas to the same extent as such services were performed for standard areas prior to such revision.
United States · United States Congress · 29 January 1979
Requires the Department of Commerce to submit to Congress, within 90 days after the enactment of this Act, a report on the effects on the United States economy of the implementation of the Department's proposed rule to revise the definition of a standard metropolitan statistical area. Prohibits the Department from implementing such rule until such report is submitted.
United States · United States Congress · 29 January 1979
Small Business Tax Relief Act of 1979 - Amends the Internal Revenue Code to limit recognition on the gain from the sale or exchange of an unincorporated trade or business prior to the time that the taxpayer attains age 55 by providing that such gain shall be recognized only to the extent that it exceeds the cost of reinvesting in replacement property for another small business venture. Provides for the taxation of such gain, after age 55, as ordinary income according to the ten year averaging rules applicable to lump sum distributions from employee benefit plans. Increases the additional first year depreciation allowance for small businesses. Permits a taxpayer election to amortize over a 36 month period expenses for depreciable property which is acquired to put a small business in compliance with Federal regulations and which does not have any economic usefulness for the business. Exempts domestic international sales corporations (DISC) which have adjusted taxable income of $1,000,000 or less from the limitations on deferral of base period export gross receipts which are applicable to larger corporations. Permits businesses with gross receipts of less than $1,000,000 to elect the cash method of accounting in reporting income. Allows a refund to employers of their proportionate share of excess social security payments made on behalf of employees who were employed by two or more employers during the taxable year. Permits an income tax credit of $5 for each form or document which a small business is required to file pursuant to Federal law.
United States · United States Congress · 29 January 1979
Constitutional Amendment - Declares that the term of office of Members of the House of Representatives shall be four years. Divides the seats of the Representatives into two equal classes so that one half of the Members are chosen every second year. Limits to three the number of terms which a Member may serve. Limits the length of service of Senators to two complete terms. Repeals the clause of the Constitution relating to the length of terms of Representatives.
United States · United States Congress · 25 January 1979
Provides that the United States District Court for the Judicial District of New Jersey shall be held at Hackensack, New Jersey, in addition to those places currently provided by law.
United States · United States Congress · 25 January 1979
Asbestos School Hazard Detection and Control Act of 1979 - States the purposes of this Act to be to: (1) establish a Federal task force to ascertain the extent of the danger from asbestos materials in schools to children or employees; (2) require States to establish programs for asbestos inspection in schools; (3) provide scientific and technical assistance to States and local school boards; (4) provide loans for the mitigation of serious asbestos hazards in schools; and (5) assure that no disciplinary action be taken against employees for calling attention to such hazards. Directs the Secretary of Health, Education, and Welfare to establish an Asbestos Hazards Schools Safety Task Force within 30 days of enactment. States that the duties of such Task Force shall include: (1) preparing educational materials; (2) compiling and disseminating medical, scientific, and technical materials to State and local entities; (3) reviewing and approving State plans for loans and reimbursements; (4) establishing criteria for levels of asbestos hazards in schools; and (5) making recommendations to the Secretary for technical assistance grants. Requires States to submit an asbestos safety plan no later than September 1, 1979. States that such plan shall include: (1) a timetable for identifying imminent asbestos health hazards; (2) a description of the procedures to be used to locate and identify such hazards; (3) a timetable for the removal of such hazards; (4) procedures for recordkeeping; and (5) the identification of a State agency to prepare and administer such plan. Establishes an Asbestos Hazards Detection Fund in the Department of Health, Education, and Welfare. Requires all companies engaged in the mining, manufacture, or importation of asbestos between 1946 and 1972 to make payments to such fund. Requires such companies to make available to the Secretary: (1) an audit of the amount of asbestos produced in the period 1946-1972; (2) a description of the products and their use; and (3) other information the Secretary may require. Authorizes the Secretary and the Attorney General of the United States to subpena such records. Provides that local governmental units responsible for the administration and safety of schools may be reimbursed for up to one half of their asbestos hazards detection expenses. Directs the Secretary to determine those costs that are reimbursable. Authorizes contributors to such funds, upon approval by the Secretary, to provide asbestos testing services in lieu of up to 50 percent of their financial contribution. Authorizes the Secretary to allocate up to 20 percent of such asbestos detection funds for use in education and technical assistance programs. Requires recipients of such asbestos detection funds to file a report with the Secretary describing detection and testing activities undertaken, the results, and the plan for correcting any discovered asbestos hazards. Establishes an Asbestos Hazards Control Loan Program in the Department of Health, Education, and Welfare. Stipulates that loans from such program shall be: (1) available only to correct imminent asbestos hazards in schools to school children or school employees; (2) limited to projects covering more than 2,500 square feet; (3) for a period not exceeding 20 years; and (4) interest free. Requires applications for such loans to describe: (1) the nature of the asbestos problem; (2) the results of preliminary testing; and (3) the methods to be used to correct such problem. Requires the Secretary to report annually to the appropriate House and Senate committees regarding such loan program. Stipulates that the United States be subrogated to any legal rights to recover on any such loans. Prohibits any such loans to be made without such stipulation. Directs the Secretary to promulgate and distribute to the States safety standards and procedures for testing the level of asbestos in schools and for determining the likelihood of the leakage of asbestos into the school environment. Stipulates that no employer receiving funds under this Act shall discriminate against or discipline any worker who focuses public attention on an asbestos problem in his or her school district. Stipulates that nothing in this Act shall restrict any other legal rights in connection with the purchase or installation of asbestos materials in schools, or with any claim or disability or death from exposure to asbestos in a school setting.
United States · United States Congress · 25 January 1979
Provides that each State entitled to more than one Representative in the 99th Congress or any subsequent Congress shall establish a number of districts equal to the number of Representatives to which that State is entitled. Directs the districts to be established as soon as practicable after the latest decennial census, but in no case later than three years. Sets forth the standards for establishing districts in order to insure fair and effective representation in the House of Representatives. Declares that any State legislature may establish by law standards for establishing fair and effective districts. Sets forth judicial procedures to insure compliance with this Act.
United States · United States Congress · 25 January 1979
Directs the President to inform Congress of any dangers to Taiwan. Declares the policy of the United States to safeguard its interest and meet any dangers to Taiwan.
United States · United States Congress · 24 January 1979
Transportation Users Equity Act of 1979 - Directs the Secretary of the Army to promulgate regulations establishing a user charge for shallow-draft cargo vessels for the use by such vessel of any navigation project on any inland or intracoastal waterway of the United States. Stipulates that such charges shall be structured to recover 25 percent of the Federal costs of the operation and maintenance of all navigation projects maintained by the Secretary five years after the enactment of this Act and that in five years such charges shall be structured to recover 25 percent of the Federal costs of the construction and rehabilitation of such navigation projects. Sets forth the methods by which such user charges may be collected. Establishes civil penalties for owners or operators of shallow-draft cargo vessels who fail to pay such charges.
United States · United States Congress · 24 January 1979
Amends the Food Stamp Act of 1977 to provide for the acceptance by pharmacies of food stamps in exchange for food or food supplements prescribed for cancer patients.
United States · United States Congress · 24 January 1979
Permits taxpayers to designate on their income tax returns whether they wish to contribute any portion of their income tax refund or make any additional contribution to the support of either the arts or the humanities. Directs the Secretary of the Treasury to amend income tax return forms to provide a notice to taxpayers of their option to contribute. Authorizes the payment of 50 percent of taxpayer refunds or contributions designated for the arts to the National Endowment for the Arts and 50 percent to State Art Agencies. Specifies purposes for which such funds may be used and imposes restrictions on the use of such funds for administrative purposes or for research projects. Treats payments of funds to State agencies as donations from private persons and not as Federal assistance. Authorizes the payment of 80 percent of taxpayer refunds or contributions designated for the humanities to the National Endowment for the Humanities and 20 percent to State Humanities Entities. Specifies purposes for which such funds may be used and imposes restrictions on the use of such funds for administrative purposes or for research projects. Treats payments of funds to State Humanities Entities as donations from private persons and not as Federal assistance. Prohibits any Endowment or agency to which funds are paid under this Act from requiring any applicant for funds to raise additional funds or meet any matching requirements. Prohibits the use of funds raised by this Act to make grants to any institutions which hold such funds for investment. Limits the amount of funds which any institution may receive under this Act according to a specified percentage of the institution's operating budget.
United States · United States Congress · 24 January 1979
Entitles veterans meeting specified service requirements to 54 instead of 45 months of educational assistance. Eliminates the time limitation within which educational assistance must be used. Restores unused educational assistance benefits to veterans of World War II, the Korean conflict, or the Vietnam era.
United States · United States Congress · 23 January 1979
Declares the public policy of the United States to prohibit the manufacture, sale, interstate shipment, and use of leg-hold and steel-jaw traps in the United States and abroad. Prohibits the shipment into interstate or foreign commerce of fur or leather products which come from animals trapped in any State or foreign country which has not banned such traps. Requires the Secretary of Commerce to publish a list of States and foreign countries which have not banned the manufacture, sale, and use of leg-hold and steel-jaw traps. Sets forth penalties for violations of this Act.
United States · United States Congress · 22 January 1979
Intergovernmental Antirecession and Supplementary Fiscal Assistance Amendments of 1979 - Amends the Public Works Employment Act of 1976 to add to the congressional findings under such Act that both an antirecession fiscal assistance program and a supplementary fiscal assistance program which aid governments requiring fiscal relief are essential elements of a sound Federal fiscal policy. Extends the authorization of appropriations for antirecession fiscal assistance through September 30, 1980. Provides for the suspension of such assistance in certain circumstances if the unemployment rate does not exceed six percent. Amends such Act to require the Secretary of Labor to calculate the unemployment rate for specified units of local governments, within or encompassing standard metropolitan statistical areas, using the population survey methodology used prior to January 1, 1978, if such rates are higher than under the current methodology. Requires the Secretary of Commerce to reallocate any undistributed excess amounts among the States and local governments proportionately. Repeals the requirement that States and local governments file statements with the Secretary containing certain reporting assurances. Authorizes the Secretary to make supplemental payments to local governments whose allocation would be reduced as a result of calculating unemployment rates by a new formula. Directs the Secretary of Labor to provide the Secretary of Commerce with necessary information and to determine unemployment rates for each State and local government. Authorizes the Secretary of Commerce to pay supplementary fiscal assistance to local governments with unemployment rates above six percent whenever the unemployment rate for the United States is five percent or more. Authorizes appropriations for such assistance through September 30, 1980. Provides for the suspension of such assistance if antirecession fiscal assistance is being paid or U.S. unemployment rates are less than five percent. Specifies the formula to be used in determining payments under this Act. Requires the Secretary of Commerce to combine certain supplementary payments with the general revenue sharing payment and make a single payment to the local governmental unit. Provides for the reallocation of any undistributed excess amounts among the local governmental units proportionately. Requires local governments receiving supplementary fiscal assistance to comply with those provisions applicable to antirecession fiscal assistance.
United States · United States Congress · 18 January 1979
Amends the Antidumping Act, 1921, to require the Secretary of the Treasury to determine whether there is reason to believe that imported goods are being sold in the United States or elsewhere at less than its fair market value within six months of the initiation of an investigation by the Secretary. Directs the Secretary to withhold appraisement of imported goods when the Secretary determines to initiate such an investigation. Deletes the provision of Federal law which permits an extension of time to make such a determination. Requires the Secretary to make a final determination within two months regarding the sale of imported goods at less than fair value. Directs the Secretary to inform the International Trade Commission if the Secretary determines that the purchase price of imported goods is less, or likely to be less, than the foreign market value. Requires the Commission to investigate whether U.S. industry is being injured or less likely to be established due to such imported goods and to notify the Secretary of its determination within three months of the Secretary's determination. Stipulates that any special dumping duty on imported goods should be assessed within one year after the Secretary has made a finding that the purchase price of such goods is less than fair value.
United States · United States Congress · 18 January 1979
Radioactive Waste Management Act of 1978 - Requires the Secretary of Energy, before investigating any site for construction of a radioactive waste storage facility, to notify each chamber of the concerned State legislature and publish notice of such investigation in the Federal Register. Requires notice to State legislatures of decisions and contracts for the construction of such facilities. Allows a 120-day period for disapproval of construction by the affected State's legislature or by statewide referendum.
United States · United States Congress · 18 January 1979
Tax Equity Act of 1979 - Provides that the Secretary of the Treasury shall, within 90 days after the date of the enactment of this Act, submit to the Committee on Ways and Means a draft of any technical and conforming changes in the Internal Revenue Code which should be made to reflect the substantive amendments made by this Act. Provides that every amendment made by this Act shall apply notwithstanding that its application may be contrary to the provisions of some treaty in effect on the date of the enactment of this Act. Title I: Capital Gains and Losses - Repeals the alternative tax on long term capital gains for individuals, corporations, and life insurance companies. Provides, in lieu of the present 60 percent tax deduction for net long term capital gains, an exclusion from gross income of so much of the gain as does not exceed one half of one percent of the adjusted basis of property (capital assets or property used in a trade or business) at the time of its sale or exchange times the number of months such property is held over 12 months. Repeals provisions of the Internal Revenue Code related to the preferential tax treatment of long term capital gains. Allows the deduction of capital losses for corporations only to the extent of the gains which such corporations realize from the sale or exchange of capital assets and property used in its trade or business. Allows the deduction of capital losses for other taxpayers only to the extent of gains realized by such taxpayers plus the taxable income of the taxpayer or $3,000, whichever is smaller. Permits a one year carryover of net capital losses which exceed the limitations on deductibility in the current or preceding taxable years. Permits a three year carryback of such losses which are in excess of $10,000. Limits the deduction for net capital losses to the amount of the net capital gain in the year in which the loss is carried back. Allows a carryback of net capital losses without regard to the $10,000 limit for a decedent who sustains a capital loss in the year of his death. Allows the executor of a decedent's estate to include in the gross income of a decedent for his last taxable year any unrealized capital gains on a capital asset held by the decedent at the time of his death, if the decedent had a net capital loss during such year. Requires the amount of gain included in the decedent's gross income to be added to the adjusted basis of the property for purposes of computing the basis of property passing to the heirs. Provides that periodic income from the sale or exchange of patent rights shall be treated as royalties (ordinary income) rather than as gain from the sale or exchange of a capital asset. Title II: Income Derived from Extraction of Minerals - Repeals the percentage depletion allowance for taxable years beginning after 1979. Allows an income tax deduction for expenditures (including intangible drilling costs) incurred in the exploration and development of mineral properties (including geothermal deposits), but only to the extent of taxable income derived from such properties. Terminates the income tax deductions for expenditures for the development of mines or other natural deposits (other than an oil or gas well) and for expenditures for mining exploration after 1979. Provides an exclusion from gross income of amounts derived from foreign mineral properties, provided that such income is not derived from: (1) a nonoperating mineral interest; (2) distributions received with respect to the stock of a corporation; and (3) amounts includible in gross income as undistributed profits of controlled foreign corporations. Limits the losses allowable from the disposition of mineral property to the extent of the gains from the sale or exchange of such properties during the taxable year. Title III: Reform Measures Affecting Primarily Individuals - Revises the income tax rates for individuals to limit the maximum rate to 50 percent. Provides, in lieu of certain itemized personal income tax deductions, an income tax credit equal to 30 percent of the itemized deductions which the taxpayer would normally take for the taxable year. Specifies those deductions which qualify as personal deductions. Limits to $10,000 the amount of interest and taxes paid on a personal residence which may qualify for the 30 percent credit. Allows a standard credit allowance (in lieu of the zero bracket amount) for taxpayers who do not itemize income tax deductions. Authorizes the President to increase or decrease by not more than two percent the amount of the credit if he determines that such action is in the public interest. Provides that either House of Congress may disapprove Presidential action to increase or decrease the credit. Requires a taxpayer who is claiming a child for purposes of the 30 percent income tax credit, to include in his gross income any income received by the child during the taxable year from a trust created by the taxpayer, and also any dividends, interest, or royalties received by the child from any property given to him by the taxpayer. Provides that shareholder-employees of closely held corporations must include in gross income: (1) that part of contributions paid by an employer-corporation (and deductible by it) to trusts, annuities, or bond purchase plans for the benefit of the shareholder-employee in excess of (a) the lesser of 15 percent of his compensation; or (b) $7,500, unless 75 percent of the contributions made during the year by the corporation under the plans are for the benefit of employees who are not shareholder-employees; (2) payments to an accident or health plan for the benefit of a shareholder- employee unless employees who are not shareholder-employees received 75 percent or more of all such payments made by the employer-corporation during the taxable year; and (3) the value of lodging and meals furnished by the employer-corporation. Repeals the $100 exclusion from gross income for dividend income. Requires a taxpayer who claims a business expense deduction for attendance at a foreign convention that such convention was: (1) directly related to the active conduct of his trade or business; and (2) more properly held outside the United States than within it, considering all the circumstances. Disallows any deduction for the expenses of attending a convention held on a cruise ship. Revises the formula for computing the income tax deduction for the maintenance of a vacation home to lower the amount of the allowable deduction. Limits the amount of the allowable income tax deduction attributable to farming to the gross income derived from the business of farming for a taxable year plus, in the case of an individual, the greater of $10,000 or the amount of the special deductions (taxes, interest, casualty or theft losses, drought losses, and capital losses) attributable to farming, or in the case of other taxpayers, the amount of the special deductions for the taxable year. Provides that the earnings and profits of a parent corporation, for the purpose of paying taxable dividends, shall not be less than the earnings and profits of the consolidated group for the taxable year. Provides for the recognition of gain from the transfer of appreciated property to a controlled corporation by a related corporation to the extent that such transfer qualifies as the payment of a dividend. Provides that stock options granted to officers and employees of a corporation will not have an ascertainable fair market value at the time they are granted unless such options are traded on a stock exchange or over the counter. Provides that an individual who establishes a trust for his minor children and retains an interest in such trust which will revert to him after ten years will be taxed on the interest which is distributed to his children during the ten year period. Extends to business enterprises formed to invest in real estate the rule which limits income tax deductions for business losses to amounts which such enterprises actually have at risk. Prohibits an individual from basing his estimated tax payments on the prior year's tax (or at the current year's rates applied to the prior year's facts) if in any one of the three preceding taxable years the tax shown on his return was in excess of $100,000. Treats a partnership which is required to file a registration statement with the Securities and Exchange Commission or a comparable State agency after July 1, 1979, as a corporation for taxable years ending after the date of the filing of the registration statement. Title IV: Reform Measures Affecting Primarily Corporations - Repeals the investment tax credit with respect to property placed in service on or after January 1, 1980. Repeals the asset depreciation range system of computing the allowance for depreciation. Reinstates the reserve ratio test for determining the useful life of property subject to the allowance for depreciation. Prohibits a corporation from claiming an income tax deduction for depreciation which is greater than the amount of depreciation carried on its books for purposes of reporting earnings to shareholders. Limits the business expense deduction for repairs to the amount which a corporation reports on its books as current expenses. Limits the amount of the income tax deduction for dividends received by corporations to 85 percent of its taxable income computed without regard to the operating loss deduction or any capital loss carryback. Permits a carryover of any amount disallowed due to such limitation to the following taxable year. Provides that any dividend received by a corporation from an unaffiliated corporation shall be reduced, for purposes of the dividends received deduction, by the amount of any interest costs incurred to purchase or carry the stock of the unaffiliated corporation. Disallows the dividends received deduction for dividends received from an unaffiliated corporation to the extent that such dividends exceed the amount of dividends paid by the receiving corporation during the taxable year. Permits the nonrecognition of gain in the case of a corporation which distributes appreciated property in redemption of its stock pursuant to a court proceeding under the antitrust laws, if such stock was acquired before January 1, 1970. Repeals provisions permitting the nonrecognition of gain from the bulk sale of inventory in a 12 month corporate liquidation. Imposes a tax at the corporate level on a portion of the gain from the distribution of property by a corporation to tax-exempt shareholders pursuant to a 12 month liquidation. Permits the nonrecognition of gain from a distribution of corporate property pursuant to a plan of complete liquidation, if , at the time of the adoption of the plan, the corporation has more than 15 shareholders. Disqualifies as a tax free reorganization a transaction in which share-holders of a merging corporation own, as a result of such transaction, less than 20 percent of the total combined voting power of all classes of stock of the surviving corporation. Terminates the special treatment of bad debt reserves of financial institutions after December 31, 1979. Taxes, on a current basis, the undistributed profits of a controlled foreign corporation to its domestic shareholders based upon each shareholder's pro rata share of such undistributed profits. Terminates the tax exemption for a domestic international sales corporation (DISC) after December 31, 1979. Reduces the basis of property owned by a corporation which is similar or related in service or use to property which has been involuntarily converted by the amount of gain which is not recognized as a result of the purchase of stock in such corporation. Prohibits a corporation from basing its estimated tax payments on the prior year's tax (or on the basis of the prior year's facts and the current year's rates) if in any one of the three preceding taxable years the tax shown on the corporation's return was in excess of $300,000. Disallows the income tax deduction for interest paid by banks and other financial institutions to depositors and other creditors to the extent that their investments in tax exempt bonds constitutes a percentage of their total assets. Title V: Reforms Affecting Individuals and Corporations - Repeals provision which permits the deduction of an individual's or corporation's income tax liability from the sum of the items of tax preference for purposes of the minimum tax. Repeals provisions designating reserves for bad debts of financial institutions, percentage depletion, and capital gains as items of tax preference. Designates tax exempt interest on State and local bonds and the foreign tax credit as items of tax preference. Requires the inclusion in the gross income of a corporation the difference between the value on the open market of the use of the corporation's property or money and the amount charged to a shareholder for the use of such property or money. Treats such amount as a dividend to the shareholder. Disallows an income tax deduction for depreciation of a rental building to the extent that such depreciation would reduce the adjusted basis of the building below the unpaid balance of the mortgage on the land and building. Reduces the allowable amount of the charitable deduction for the contribution of appreciated property to a charitable organization by the amount of gain which would have been realized if the property contributed had been sold by the taxpayer at its fair market value. Requires the capitalization of expenditures attributable to the planting, cultivation, maintenance, or development of any fruit or nut grove, or any vineyard, and which is incurred before the time when the productive stage is reached. Repeals the tax exemption of foreign individuals or corporations which operate ships documented under the laws of a foreign country which grant an equivalent tax exemption to United States citizens or corporations. Empowers the Internal Revenue Service to conduct all civil proceedings involving the enforcement of the internal revenue laws in any court (including the United States Supreme Court). Title VI: Reforms Affecting Private Foundations and Estate and Gift Taxes - Provides that a trust shall not be treated as a public charity if the trustees have discretion to distribute as they see fit more than 50 percent of the trust income between two or more organizations named in the trust instrument as permissible beneficiaries. Treats an individual's contribution to a private foundation as public support only to the extent that such contribution does not exceed one-half of one percent of the foundation's support. Eliminates the five percent reversionary interest test for determining whether the value of trust property passing to its beneficiaries upon the death of the grantor will be included in the estate of the grantor. Requires the inclusion in the gross estate of a decedent the value of an annuity or other plan of compensation receivable by a beneficiary under an agreement of the decedent's employer which arose out of services rendered by the decedent, whether or not the beneficiary has an enforceable right to receive the compensation. Provides that the exclusion from the gross estate of a decedent of annuity payments attributable to employer contributions shall apply only if such payments go to the decedent's surviving spouse. Requires the inclusion of life insurance proceeds in the gross estate of a decedent in the proportion that the premiums paid by the decedent or his spouse bears to all premiums paid for the insurance. Limits the charitable estate tax deduction to the greater of $1,000,000 or 50 percent of the gross estate minus expenses for administration and payment of the decedent's debts. Excludes from the gross estate any transfer made by the decedent during his lifetime for which an estate tax charitable deduction is permitted. Permits the donor of property to a charitable organization a gift tax deduction for the value of such property even if he retains an interest in the property donated. Title VII: State and Local Obligations - Repeals the income tax exclusion for interest on State and local bonds issued after December 31, 1979. Provides that the Federal Government will pay 35 percent of the interest yield on State and local bonds, other than industrial development bonds, issued after December 31, 1979. Title VIII: Withholding of Income Tax on Dividends and Interest - Requires the withholding of income tax on interest and dividends equal to ten percent of such interest or dividends. Defines "interest" and "dividends" for purposes of this Title.
United States · United States Congress · 18 January 1979
Authorizes and requests the President to designate the week beginning on the Sunday preceding the fourth Thursday in November of each year as "National Family Week."
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to exempt taxpayers from the payment of interest or a penalty on tax deficiencies attributable to erroneous advice obtained in writing from an Internal Revenue Service Officer or employee acting in an official capacity.
United States · United States Congress · 15 January 1979
Provides for the arbitration of disputes between the Postmaster General and recognized organizations of Postal Service managerial personnel other than officers, postmasters, and employees engaged in personnel work in Postal Service headquarters. Identifies as subject to arbitration under this Act issues relating to pay policies, fringe benefits, and the determination of whether or not a matter is subject to participation by such organization. Establishes an arbitration board to consider a dispute upon the request of the Postal Service or such recognized organization.
United States · United States Congress · 15 January 1979
Solar Energy Bank Act - Establishes a Government corporation in the Department of Housing and Urban Development to be known as the Solar Energy Development Bank to make long-term, low-interest loans to encourage the use of solar energy in commercial and residential structures. Sets forth requirements for loan eligibility concerning the term and amount of the loan and necessary warranties for the solar energy systems covered by such loan. Prohibits conflicts of interest on the part of officers or employees of the Bank. Imposes criminal penalties for the furnishing of false or misleading information by applicants for loans under this Act. Establishes a seven-member Advisory Board to make annual reports to Congress and the President on the operation of the program established by this Act. Prohibits subsidy payments under this Act to any person who has received other Federal assistance for purchase and/or installation of energy systems similar to the solar systems assisted under this Act.
United States · United States Congress · 15 January 1979
Nuclear Incident Liability Reform Act of 1978 - Amends the Atomic Energy Act of 1954 to require that licensees for nuclear facilities obtain the maximum amount of liability insurance available from private sources. Requires that such licensees participate in an industry retrospective rating plan in addition to maintaining such insurance. Directs the Nuclear Regulatory Commission to establish rules specifying the rates for deferred premiums charged to licensees under such plan in the event of any nuclear incident resulting in public liability which exceeds or appears likely to exceed the level of a licensee's primary financial protection and the amount otherwise available from such licensee for the satisfaction of such liability. Authorizes the Commission to loan to a licensee, at prescribed interest rates, the amount by which an assessment of deferred premiums exceeds the amount which the licensee is able to pay within a reasonable time following any nuclear incident without impairing its ability to provide electric utility service. Repeals the provisions of the Atomic Energy Act of 1954 relating to indemnification of licensees from liability which is in excess of the level of financial protection required of the licensee. Eliminates the $500,000,000 ceiling on indemnification of contractors of the Commission against claims for liability, arising out of contractual activities, which are above the amount of financial protection required of contractors. Repeals provisions of such Act relating to: (1) the $560,000,000 maximum aggregate liability for a single nuclear incident; (2) the collection of fees for indemnification agreements, and (3) compensation to private insurance organizations for services connected with handling indemnifications. Eliminates the exemption from the requirements of financial protection of nonprofit, educational institution licensees. Repeals the Commission's authority to indemnify persons engaged in activities relating to the Nuclear Ship Savannah from liability for nuclear incidents. Terminates the Commission's authority to enter agreements with other indemnitors with respect to emergency assistance payments. Makes technical and conforming amendments to carry out the purposes of this Act.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to exclude from gross income up to $1,000 ($1,500 for joint returns, $750 for married individuals filing separately) of the interest earned from savings accounts. Reduces the amount of such exclusion, dollar for dollar, by the amount the taxpayer's adjusted gross income exceeds $10,000 ($15,000 for joint returns, $7,500 for married individuals filing separately).
United States · United States Congress · 15 January 1979
Prohibits the distribution in commerce of any ionization smoke detector unless such device bears a label which: (1) includes a recognized symbol indicating the presence of radioactive material; and (2) bears the following statement: "This device contains radioactive material which may be hazardous to your health if ingested or improperly disposed."
United States · United States Congress · 15 January 1979
Amends the Emergency Petroleum Allocation Act of 1973 to extend price controls on domestically produced crude oil for a period of 24 months. Directs the President to promulgate and make effective an amendment to such Act which would continue ceiling prices applicable to any first sale of domestic crude oil for such period.
United States · United States Congress · 15 January 1979
Bans smoke detectors containing any radioactive isotope under the prohibitions of the Federal Hazardous Substances Act. Makes such smoke detectors and manufacturers of such detectors subject to the provisions of the Federal Hazardous Substances Act.
United States · United States Congress · 15 January 1979
Asbestos-Related Disease Screening Act of 1979 - Directs the Secretary of Labor, after consultation with the Secretary of Health, Education, and Welfare, to: (1) make contracts with and grants to reimburse public and private organizations for the reasonable cost of providing screening for asbestos-related diseases to employees who are exposed to asbestos during a period of at least 30 days and for whom a significant risk of developing such a disease exists; and (2) provide for a program to reimburse eligible individuals exposed to asbestos for screening expenses. Disallows reimbursement where such screening is provided from other programs, such as workman's compensation.
United States · United States Congress · 15 January 1979
IRA-Employer Plan Coordination Act of 1979 - Amends the Internal Revenue Code to extend to participants in qualified (tax-exempt) private employer pension plans the income tax deduction for cash contributions made by, or on behalf of, such participants to a retirement savings account. Limits such deduction to the excess of the lesser of $1,500 or an amount equal to 15 percent of an individual's employment compensation for the taxable year, over the total amount of contributions made on behalf of such individuals to a plan under which the individual has a nonforfeitable right to 100 percent of his accrued benefits. Specifies limits on the amount of deductible contributions to simplified employee pensions and individual retirement plans. Reduces, by five percent, the allowable deduction for participants in a multiemployer defined benefit plan or church plan. Disallows deductions for employees covered by Government plans, owner-employees, officers of corporations maintaining a plan, ten percent shareholders, and individuals who have attained age 70 1/2. Disallows deductions for individuals who are otherwise qualified but who do not conform to methods prescribed by the Secretary of the Treasury for computing the total amount of plan contributions for a taxable year. Requires the recapture of specified amounts taken as deductions for contributions to a plan in the gross income of a plan participant whose rights under such plan become fully vested. Excludes employee contributions to a qualified employer pension plan from the gross income of the employee. Requires the inclusion in the gross income of a plan participant distributions, not received as an annuity, from a plan to which the participant has made one or more deductible contributions. Imposes an additional tax of ten percent on plan distributions which a plan participant receives before 59 1/2. Requires the administrator of a qualified private employer pension plan to submit an annual written statement of information concerning the plan to its participants. Requires an individual retirement account to contain a method for determining the taxable year in which specific contributions are made to it and the amount of income and loss which is attributable to a specific contribution for each taxable year.
United States · United States Congress · 15 January 1979
Prohibits any creditor from discriminating against any applicant on the basis of the geographical location of the applicant's residence except when the credit is secured by the applicant's residence.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to require an annual cost-of-living adjustment, based on the Consumer Price Index, to the individual income tax rates and the personal exemption.
United States · United States Congress · 15 January 1979
Title I: Domestic Oil Pollution Liability, Compensation, and Fund - Establishes in the Treasury of the United States the Comprehensive Oil Spill Liability Fund for the purposes of paying for otherwise uncompensated losses resulting from oil pollution. Enumerates the sources of monies to be deposited in such fund, including a fee not to exceed three cents per barrel of oil, imposed upon owners of facilities receiving oil. Obligates owners of such oil to reimburse the refinery or terminal the full amount of the fee levied on such person's oil. Imposes a civil penalty on any person required to pay or collect such fees who fails to do so. Authorizes the Secretary of Transportation to issue obligations to the Secretary of the Treasury at times when fund assets are insufficient to meet fund liabilities. Lists the types of injuries which may be compensated under this Act and the potential claimants who have standing to assert claims involving each such type of damage. Imposes joint, several, and strict liability on the owners and operators of each pollution source. Specifies liability limits, except in cases of gross negligence or willful misconduct, for ships and other vessels. Directs the Secretary of Transportation to establish limits on the liability of classes of facilities used for transporting, producing, processing, storing, or transferring oil. Requires the owner or operator: (1) of any such facility; or (2) of any vessel which uses such facility or navigable waters of the United States, to establish and maintain evidence of financial responsibility in an amount sufficient to satisfy applicable liability limits. Directs the person in charge of a vessel or facility to immediately notify the Secretary of Transportation of any pollution incident in which the vessel or facility is involved. Specifies procedures whereby the Secretary may, in the absence of such an admission, designate and advertise pollution sources. Directs the Secretary, in instances in which (1) the owner and operator of a vessel or facility designated by the Secretary deny such vessel's or facility's involvement; (2) the source of the discharge is a public vessel; or (3) the Secretary is unable to designate the pollution source, to advertise claims with limited exceptions to be presented initially to the owner or operator, or to such person's guarantor. Permits claimants either to present a claim to the fund or to bring an action in an appropriate United States court if liability is denied or the claim is not settled within a specified period. Sets forth procedures for the disposition and appeal of claims submitted to the fund. Requires both the plaintiff and the defendant in a court action brought against an owner, operator, or guarantor to forward copies of all pleadings to the fund. Permits the fund to intervene in such actions. Subrogates any person or government entity, including the fund, paying compensation to all the claimant's claims and rights under this Act. Specifies procedures for and the measure of recovery in actions brought by the fund against owners, operators, or guarantors of alleged pollution sources. Declares that the rights and remedies under this Act shall be exclusive with respect to economic loss caused by oil pollution. Sets penalties for persons failing to comply with specified provisions in this Act. Directs the President to conduct a study to determine whether adequate private oil pollution protection is reasonably available to owners and operators of vessels and facilities. Title II: Effective Dates; Conforming Amendments - Specifies the effective date of this Act. Amends specified laws, including the Deepwater Port Act of 1974, the Federal Water Pollution Control Act, and the Trans-Alaska Pipeline Act, to conform with the the provisions of this Act.
United States · United States Congress · 15 January 1979
Title I: Authorizations and Miscellaneous Amendments - Amends the Small Business Act to authorize appropriations for specified programs and expenses of the Small Business Administration. States that all appropriations, whether specifically or generally authorized, shall remain available until expended. Authorizes the Administration to make disaster loans available to small business concerns affected by a shortage of energy-producing resources caused by a strike, boycott, or embargo unless such strike, boycott or embargo is directly against such small business concern. Makes specified low-interest disaster loans available until October 1, 1982. Amends the Small Business Investment Act of 1958 to repeal the authority of the Administration to invest sums from the revolving fund for surety bond guarantees in Treasury bonds, obligations, and other guaranteed debt securities. Authorizes such investments from the revolving fund for qualified contract guarantees. Transfers specified provisions of the Act which established an Office of Advocacy within the Small Business Administration to the Small Business Act. Title II: Small Business Development Centers - Authorizes the Small Business Administration to make grants to States, State agencies, regional entities, State-chartered development credit corporations, and institutions of higher learning to assist in establishing Small Business Development Centers. Requires such grants to be matched in equal amounts by funds from non-Federal sources. Establishes additional restrictions on such grants for fiscal years 1979 through 1982. States that Small Business Development Centers shall have a full-time staff, business and technology analysts, information and professional specialists, and access to laboratory and engineering facilities. Requires such Centers to provide small businesses with business and technology counseling, information on government regulations, library services, and comprehensive studies and surveys. Directs federally funded laboratories and innovation centers to cooperate with the Small Business Development Centers. Requires the Administrator of the Small Business Administration to appoint a Deputy Associate Administrator for Management and Technical Assistance to administer the Small Business Development Center program. Establishes a National Small Business Development Center Advisory Board consisting of nine civilian members. Sets forth provisions governing the appointment of members, a Chairman, meetings, and compensation of the Board. Directs the Small Business Administration to conduct an evaluation of the Development Center program and to submit a report to the appropriate committees of Congress within three years. Title III: White House Conference on Small Business - White House Conference on Small Business Act - Directs the President to convene a White House Conference on Small Business by June 30, 1980, to identify the problems of small business concerns and to make recommendations for executive and legislative action. Requires the Conference to submit a report to the President and the Congress within one year of the date it convenes. Requires the Small Business Administration to report to the Congress within three years on the status and implementation of the findings and recommendations of the Conference. Authorizes appropriations for the expenses of the Conference.
United States · United States Congress · 15 January 1979
Federal Nonsmokers Protection Act of 1979 - Prohibits smoking in specified areas of Federal facilities and in interstate passenger carrier facilities. Requires the effective separation of smokers from non-smokers in certain areas of such facilities. Requires that nonsmoking employees in Federal facilities be given the opportunity to be assigned to physically distinct offices or workplaces from those who smoke, whenever possible. Makes the executive head or chief administrative officer of each instrumentality responsible for the enforcement of these prohibitions in any Federal facility in which such instrumentality maintains offices. Requires such officers to submit an annual report on the enforcement of these prohibitions to the Administrator of General Services. Establishes civil penalties for individuals who smoke in any area of an interstate passenger carrier facility where smoking is prohibited under this Act. Requires that "No Smoking" signs be posted in specified areas.
United States · United States Congress · 15 January 1979
Public Health Cigarette Smoking Act of 1979 - Makes it unlawful, under the Federal Cigarette Labeling and Advertising Act, for any person to manufacture, import, or package for sale or distribution within the United States any cigarettes the package of which: (1) fails to bear the required health warning statement; and (2) fails to bear a statement of the tar and nicotine content of each cigarette in such package, as determined by the Federal Trade Commission. States that it shall be unlawful for any person to disseminate or cause to be disseminated any cigarette advertisement which fails to contain the required statements and which is either disseminated by United States mails or in commerce or which is likely to induce, directly or indirectly, the purchase in, or have an effect upon, commerce of cigarettes. Requires cigarettes for export to contain the required statements in the language of the country to which such package is exported.
United States · United States Congress · 15 January 1979
Electric Utilities Rate Reform Act of 1979 - Directs State and local electric utility regulatory authorities to implement and maintain rate schedules which distribute costs to consumer classes in accordance with consumption patterns. Requires that rate schedules accurately reflect long-run incremental costs of service and that price differentials between consumer classes reflect actual document differentials in cost of service. Prohibits regulatory authorities from allowing recoupment of promotional and advertising expenses, unless such expenses finance efforts encouraging the conservation of electricity or the shifting of electricity consumption from peak load periods to off-peak load periods. Establishes standards to regulate monthly changes in rates by the use of fuel adjustment clauses. Establishes standards of determining the effective date of proposed changes in rates and schedules. Authorizes the Federal Energy Regulatory Commission to provide financial assistance to non-Federal regulatory authorities as necessary to meet additional costs incurred as a result of complying with provisions of this Act.
United States · United States Congress · 15 January 1979
Sludge Management Act of 1979 - Directs the Administrator of the Environmental Protection Agency to study the environmental, health, and economic effects of subsurface landfilling sludge on soils and ground water, and alternate methods of sludge disposal. Directs the Administrator to develop guidelines for sludge disposal and land-spreading in order to protect the public health and welfare. Authorizes the Administrator to make grants to States and localities of up to 40 percent of the cost of removal of sludge from navigable waters of the United States or any adjacent shoreline. Directs the Administrator to establish an Environmental Protection Agency Task Force on sludge removal. Authorizes the establishment of programs of training, demonstration, and surveys relating to the restoration of water quality where degraded by sludge. Amends the Federal Water Pollution Control Act to prohibit grants for treatment works, unless the applicant demonstrates that adequate, confined sludge disposal methods will be provided.
United States · United States Congress · 15 January 1979
Amends the Arms Export Control Act to extend the period of time during which Congress can adopt a concurrent resolution objecting to a proposed arms sale.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to permit an individual income tax credit for qualified energy conservation expenditures with respect to a home which is owned by the taxpayer and is used by an individual other than the taxpayer as his principal residence.
![Official portrait of Rep. Maguire, Andrew [D-NJ-7]](https://www.congress.gov/img/member/m000058_200.jpg)