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 · 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 · 25 January 1979
Amends the Internal Revenue Code to allow certain individuals to compute the amount of the income tax deduction for retirement savings on the basis of the earned income of their spouses.
United States · United States Congress · 18 January 1979
Title I: Nurse Training - Nurse Training Amendments of 1979 - Amends title VIII of the Public Health Service Act to extend the assistance program for nurse training and students, generally at current levels of authorization through fiscal year 1980. Increases and extends the authorization for special project grants and contracts for nurse training programs from $15,000,000 per fiscal year to $20,000,000 for each of fiscal years 1979 and 1980. Establishes a new assistance program for training nurse anesthetists. Authorizes appropriations of $2,000,000 for fiscal year 1979 and $3,000,000 for fiscal year 1980 for such purpose. Directs the Secretary of Health, Education, and Welfare to: (1) arrange for the conduct of a study, either with the National Academy of Sciences (if such body agrees) or with another public or nonprofit private entity (if the Academy declines), to determine the need to continue a specific Federal assistance program for nursing education, taking into account specified factors; and (2) report to Congress on such study by October 1, 1979. Title II: Other Health Professions Programs - Amends title VII of the Public Health Service Act (Health Research and Teaching Facilities and Training of Professional Health Personnel) to authorize the Secretary of Health, Education, and Welfare to increase the ceiling on federally insured loans in any academic year to a medical student in a school of medicine, osteopathy, or dentistry from $10,000 to $15,000 upon a determination that educational costs require such increase. Increases the aggregate insured unpaid principal amount for all such insured loans made to any such borrower from $50,000 to $60,000. Authorizes the Secretary to defer the date used with respect to service requirements for National Health Service Corps scholarships for students of medicine, osteopathy, or dentistry for a period longer than the current three-year limit for such deferment. Exempts a medical or osteopathic school participating in an area health education center program from the requirement that such school conduct a program for training physician assistants or nurse practitioners which emphasizes enrolling individuals from the area served by the center of the program, if another school participating in the same program meets such requirement. Increases from $5,000,000 to $10,000,000 the sums which may be obligated for schools of medicine and other types of health care which are financially distressed or unaccredited, from the total authorizations for start-up assistance, financial distress training, and curriculum development of medical schools. Amends the Health Professions Educational Assistance Act of 1976 to extend authorization of appropriations through fiscal year 1981 for certain area health education programs which were funded under the Public Health Service Act.
United States · United States Congress · 18 January 1979
Sound Recording Performance Rights Amendment - Amends the copyright law to give the owner of a sound recording copyright the exclusive right to perform or authorize the performance of the copyrighted work publicly. Exempts specified educational, religious, literary, and governmental performances of sound recordings from copyright infringements. Limits further the exclusive right of the owner of copyrights in sound recordings of specified kinds of works to the right to perform publicly all or any part of the actual sounds fixed in such recordings. Stipulates that the exclusive right to perform publicly, by means of a phonorecord, a copyrighted literary, musical, or dramatic work, and to perform publicly a copyrighted sound recording are separate and independent rights under this Act. Subjects the exclusive performance right in a sound recording to compulsory licensing if phonorecords of such recording have been distributed to the public under the authority of the copyright owner. Sets forth the requirements for obtaining such license. Establishes the royalty rates or payments for broadcast stations based on gross receipts of advertising sponsors, and gives the compulsory licensee the option of computing such royalty fees on either a prorated or blanket basis. Directs that royalty fees shall be deposited by the Register of Copyrights in the United States Treasury and invested by the Secretary of the Treasury in interest-bearing United States securities. Establishes the procedure for the distribution of royalties to persons claiming entitlement to compulsory license fees. Exempts certain broadcast stations and transmitters which publicly perform a copyrighted sound recording from liability for infringement and compulsory licensing requirements if the gross receipts of such stations are less than specified amounts. Stipulates that if an owner of a copyright authorizes the public distribution of material objects that reproduce such copyrighted sounds but do not include any accompanying motion picture, a compulsory licensee shall be freed from further liability for infringement for the public performance of such sounds. Directs the Copyright Royalty Tribunal to retain the services of one or more private, nongovernmental entities to monitor and value sound recording performances, distribute royalty funds to recipients, and perform other functions deemed necessary.
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
Amends the Internal Revenue Code to exclude from gross income a corporate stock distribution to a stockholder based upon the reinvestment of stock dividends in the corporation by such stockholder pursuant to his election to participate in a qualified dividend reinvestment plan, as defined in this Act. Limits the amount of such exclusion to $1,500 per year. Establishes a rebuttable presumption that a distribution made by a corporation which purchases its common stock within one year of such distribution shall not be deemed a distribution pursuant to a qualified dividend reinvestment plan.
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
Amends the Internal Revenue Code to allow an income tax deduction of up to $1,500 for household expenses to any taxpayer who maintains a household in which a dependent aged 65 or over resides.
United States · United States Congress · 15 January 1979
Amends title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to disregard renewal commissions received by an insurance salesman from life insurance policies which such salesman sold before reaching age 65, for purposes of computing OASDI benefits based on income.
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
Amends title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to eliminate the five-month waiting period which is presently a prerequisite of eligibility for disability insurance benefits.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to repeal the carryover basis provisions enacted by the Tax Reform Act of 1976 which provide that beneficiaries receiving property from a decedent's estate will retain the decedent's basis in the property. Restores prior law which "stepped up" or "stepped down" the property's basis to its market value at the time of death without imposing tax consequences on the appreciation or depreciation the property underwent while held by the decedent.
United States · United States Congress · 6 October 1978
Federal Programs and Spending Control Act - Title I: Authorizations of Budget Authority - Terminates all new budget authority for any fiscal year beginning after October 1, 1983, except for trust funds in the United States Treasury. Prohibits the consideration of any new budget authority by either House of Congress for any Federal program for more than four years, unless a program control review of such program has been conducted, and in the case of programs in existence on the enactment date of this Act, unless such authority is for a period not exceeding the period for which the last budget authority was authorized. States that new programs may not be authorized for more than one fiscal year at the outset, two fiscal years the second time budget authority is given for such program, and unless a program control review has been conducted for such program. Prohibits the changing of any program funded from a trust fund or permanent budget authority after October 1, 1983, unless a program control review of such program has been conducted during the four year period preceding the year in which the proposed change is to occur. Requires the Comptroller General to identify for the Congress which programs are funded from permanent budget authority. Title II: Early Elimination of Inactive and Duplicative Programs - Requires the Comptroller General to identify for Congress all inactive programs and programs with duplicate objectives by July 1, 1980. Title III: Program Control Review - Requires standing congressional committees to conduct a program control review of each program within its legislative jurisdiction at least every four years. Lists the contents of such review including: (1) the feasibility of alternate programs; (2) the impact of such program on the national economy; and (3) the possibility of eliminating such program. Requires each such committee to recommend whether new budget authority should be authorized for any such program. Requires that analyses and assistance in making such reviews be provided by the General Accounting Office, the Congressional Budget Office, and the Federal agency administering the program being reviewed. Title IV: Continuing Review and Evaluation - States that whenever the General Accounting Office discloses any substantial deficiency in achievement of the objectives of any Federal program it shall reaudit such program every six months until it determines that the deficiency or deficiencies have been eliminated. Requires that the President's budget list the specific objectives of any program therein comparing the objectives of the past year with those of the year covered by such budget. Title V: Disclosure on the Face of Bills and Joint Resolution of the Projected Costs and Savings of Actions Proposed Therein - Requires the printing of a note on each public or private bill or resolution estimating the direct and indirect costs and savings anticipated in carrying out the provisions of such bill or resolution in the fiscal year in which such legislation is introduced and the five fiscal years thereafter. Title VI: Miscellaneous - Stipulates that specified portions of this Act are enacted as an exercise of the rulemaking power of the House of Representatives and the Senate and are subject to change in the same manner as any other rule of either House.
United States · United States Congress · 4 October 1978
Amends Title XVIII (Medicare) of the Social Security Act to exclude from inpatient hospital services provided under such Title the services of a physician in a teaching hospital only if: (1) the hospital elects to receive any payment due under Medicare for reasonable costs of such services; and (2) all physicians in the hospital agree not to bill charges for professional services rendered in such hospital to individuals covered by Medicare.
United States · United States Congress · 29 September 1978
Expresses the sense of the House of Representatives that the United States, while seeking to improve relations with the People's Republic of China, shall continue to maintain full diplomatic relations with the Republic of China and shall not alter its Mutual Defense Treaty with such country.
United States · United States Congress · 27 September 1978
Amends Title XVIII (Medicare) of the Social Security Act to exclude from inpatient hospital services provided under such Title the services of a physician in a teaching hospital only if: (1) the hospital elects to receive any payment due under Medicare for reasonable costs of such services; and (2) all physicians in the hospital agree not to bill charges for professional services rendered in such hospital to individuals covered by Medicare.
United States · United States Congress · 19 September 1978
Soft Drink Interbrand Competition Act - Declares that exclusive territorial arrangements made as a part of a licensing agreement for the manufacture, distribution, or sale of a trademarked soft drink product are lawful under the antitrust laws provided such product is in substantial and effective competition with other products of the same general class.
United States · United States Congress · 10 August 1978
Expresses the sense of Congress that the Environmental Protection Agency, the Nuclear Regulatory Commission, and the Federal courts should expedite all remaining administrative and judicial proceedings with respect to the Seabrook Nuclear Station project (New Hampshire), and that all licensing and permitting procedures for the construction and operation of nuclear generating stations should be reviewed and modified to improve the efficiency of such procedures.
United States · United States Congress · 9 August 1978
Distressed Area Tax Incentive Act - Amends the Internal Revenue Code to allow an additional ten percent investment tax credit for business property which is located in an area which has been designated by the Secretary of Labor as a "labor surplus" area. Allows an income tax deduction for depreciation on labor surplus area property equal to twice the amount otherwise allowable for the property. Increases the amount of earnings which an employer in a labor surplus area may accumulate in his business without incurring the accumulated earnings tax. Extends the credit for the employment of new employees to taxable years beginning after 1978. Allows an additional tax credit for the employment of new employees in labor surplus areas. Specifies a formula for determining the taxable income of a domestic international sales corporation (DISC) attributable to base period export gross receipts where such corporation earns taxable income in a labor surplus area. Permits the deferral of payment of income, unemployment, and social security taxes which are attributable to income earned in a labor surplus area to the end of the taxable year in which they are payable.
United States · United States Congress · 1 August 1978
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 · 18 July 1978
Provides that where two or more Members of the House of Representatives pay the basic pay of an individual from the clerk-hire allowance of each such Member, such individual shall be considered to be on the payroll of only one such Member for purposes of determining the number of individuals employed by such Members under the clerk-hire allowance. Requires such Members to designate who shall be considered the employer for the month involved and to report such designation to the Office of Finance.
United States · United States Congress · 18 July 1978
Provides that where two or more Members of the House of Representatives pay the basic pay of an individual from the clerk-hire allowance of each such Member, such individual shall be considered to be on the payroll of only one such Member for purposes of determining the number of individuals employed by such Members under the clerk-hire allowance. Requires such Members to designate who shall be considered the employer for the month involved and to report such designation to the Office of Finance.
United States · United States Congress · 11 July 1978
Amends the Small Business Act and the Domestic Volunteer Service Act of 1973 to transfer to the Small Business Administration the authority to conduct a program of volunteer assistance for small businesses. Includes the transfer of the SCORE (Service Corps of Retired Executives) and ACE (Active Corps of Executives) programs to the Administration from the ACTION Agency. Increases the maximum allowable compensation and travel expenses for experts and consultants employed by the Administrator of the Small Business Administration to the maximum amounts payable under the executive schedule for Federal employees.
United States · United States Congress · 11 July 1978
Peace Corps Reform Act - Amends the Peace Corps Act to re-declare the purpose of such Act to be to assist least advantaged people and countries in meeting basic living needs, strengthening development programs, and furthering a spirit of voluntary action. Creates the Peace Corps as a government corporation, with authority for operations vested in a Presidentially appointed Board of Directors. Establishes in the Peace Corps an Advisory Council to evaluate Corps policies and programs. Directs the Peace Corps to request host governments to establish advisory councils to advise Peace Corps Country Directors and host country government officials on Corps operating procedures. Requires the Board (formerly the President) to appoint the Director of the Peace Corps. Directs the Corps to coordinate programs with other volunteer and development organizations. Repeals specified provisions of the Peace Corps Act which empower the President and Secretary of State to carry out such Act. Increases from $125 to$150 the readjustment allowance for Peace Corps volunteers. Prohibts the assignment of volunteers to the clerical staffs of Peace Corps representatives abroad. Prohibits volunteers from serving more than five years in any ten-year period without personal approval from the Director. Requires the Corps, in encouraging volunteers to continue their contributions to good will development, to assist in the readjustment of, and utilization of skills developed by, former volunteers. Includes spouses living with volunteers as eligible to receive living and other allowances, health care, language training, and other benefits. Eliminates the position of "volunteer leaders" from the Peace Corps and makes conforming amendments to the Internal Revenue Code. Amends the Domestic Volunteers Service Act of 1973 to eliminate one of the two Associate Directors of ACTION.
United States · United States Congress · 11 July 1978
Expresses the sense of the Congress that the Soviet Government should terminate its unjust trials and incarceration of members and affiliates of the Soviet Helsinki Groups and allow these persons to pursue their lawful activities on behalf of basic human rights. Urges the President to express to the Soviet Government the adverse effects such trials will have on issues of economic, strategic, and other importance between the United States and the Soviet Union.
United States · United States Congress · 13 June 1978
Urban Grant University Act - Amends the Higher Education Act of 1965 to authorize appropriations for, and establish a program of grants to, urban universities for (1) development of urban-oriented educational, research, or service programs; and (2) assistance in carrying out such programs. Establishes a five year comprehensive grant to a university qualifying as an "urban grant university" and establishes criteria for such designation. Creates an Urban University Advisory Council to (1) review, along with the Commissioner of Education, "urban grant university " applications; (2) advise the Commissioner; and (3) make recommendations to the President and to the Congress.
United States · United States Congress · 1 June 1978
Uranium Mill Site Restoration Act - Authorizes the Secretary of Energy to make grants to the States of Arizona, Colorado, Idaho, New Mexico, Oregon, Pennsylvania, Texas, Utah, Wyoming and any other State determined to be in a similar situation for the restoration of abandoned uranium mill sites. Directs the Secretary to restore such sites if the States fail to do so and to conduct a pilot study in the city of Salt Lake City, Utah of possible health hazards to persons living or working near such sites. Directs the Nuclear Regulatory Commission to establish regulations and standards to assure that the public safety and health and the environment are not impaired by the remedial action undertaken pursuant to this Act.
United States · United States Congress · 22 May 1978
Peace Corps Reform Act - Amends the Peace Corps Act to set forth the purposes of the Peace Corps. Creates the Peace Corps Foundation as a government corporation to carry out the purposes of the Peace Corps Act, to terminate on September 30, 1987. Establishes an Advisory Council within the Foundation to evaluate the policies of such Foundation and to advise its Board of Directors. Directs the Foundation to establish procedures to coordinate the programs of other volunteer and development organizations, public, private, and international. Increases the compensation of Peace Corps volunteers. Prohibits assignment of such volunteers to the clerical staffs of Peace Corps representatives abroad. Limits the period of service of a volunteer. Directs the Foundation to establish an organization for former volunteers to assist in the readjustment of volunteers returning to the United States. Permits the spouses of volunteers to receive subsistence benefits. Eliminates the position of "volunteer leader" from the Peace Corps. Exempts certain Peace Corps personnel from civil service requirements. Permits the President to assign Foreign Service and other government personnel to the Peace Corps only upon request of the Foundation. Repeals the President's authority to prescribe performance standards for personnel of the Peace Corps. Amends the Peace Corps Act with respect to volunteer training, participation of foreign nationals, assignment of volunteers to international organizations, compensation of experts and consultants, utilization of funds, foreign language proficiency, and encouragement and final support of voluntary service programs. Prohibits investigation of any employee of the Foundation to insure that employment or assignment of such person is in the national interest, except at the request of the volunteer. Amends the Domestic Volunteer Service Act of 1973 to eliminate one of the two Associate Directors of ACTION. Transfers the assets and liabilities of the Peace Corp to the Foundation. Authorizes the appropriation of $300,000,000 for fiscal years 1978, 1979, and 1980 collectively.
United States · United States Congress · 27 April 1978
Authorizes the Secretary of the Interior to acquire the Walnut Street Theatre, Philadelphia, for inclusion in the Independence Historical Park in that city.
United States · United States Congress · 26 April 1978
Dairy Head Reduction Act - Directs the Secretary of Agriculture, acting through the Agricultural Stablilization and Conservation Service and the Commodity Credit Corporation, to make incentive payments to any qualified dairyman of 15 cents per pound with respect to: (1) any dairy cow which such person markets and delivers for slaughter; and (2) any bred dairy heifer or dairy cow exported. Limits the number of animals for which such payments may be made to those in excess of 12 percent but not more than 25 percent of the average number of dairy cows which the dairyman owns during the 90 day period preceding the enactment of this Act.