United States · United States Congress · 23 February 1977
Cigarette Health Protection Tax Act - Amends the Internal Revenue Code to substitute a health protection tax on cigarettes manufactured in or imported into the United States for the present tax. Sets forth graduated tax rates based on the tar and nicotine content of each cigarette. Directs the Federal Trade Commission to determine the tar and nicotine content of each brand of cigarettes manufactured in or imported into the United States, and to certify these findings to the Secretary of the Treasury.
United States · United States Congress · 23 February 1977
Federal Nonsmokers Protection Act - 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 · 23 February 1977
Public Health Cigarette Smoking Act - 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 · 23 February 1977
Amends the Federal Food, Drug, and Cosmetic Act to include tobacco products within the definition of food as contained in such Act thereby subjecting such products to the same regulation as food under such Act.
United States · United States Congress · 22 February 1977
Calls for the consideration of the relationship between the violence depicted on television and violence in society by those persons responsible for television programming and broadcasting in the United States.
United States · United States Congress · 31 January 1977
Declares the support of the House of Representatives for the President's intentions (1) to proceed with a comprehensive nuclear test ban treaty, (2) to seek ratification of the SALT II agreement, and (3) to seek an agreement with the Soviet Union for major reductions in atomic weapons.
United States · United States Congress · 6 January 1977
Increases the amount authorized to be appropriated for the establishment of a metallurgy research center on the Fort Douglas Military Reservation, Utah, in replacement of the facility now located on the campus of the University of Utah.
United States · United States Congress · 4 January 1977
Civilian Conservation Corps Act - Directs the Secretary of Agriculture and the Secretary of the Interior to establish a Civilian Conservation Corps for the purpose of providing employment for unemployed persons through public projects in connection with the conservation, improvement and utilization of the natural resources of lands and waters under the ownership or control of the United States or its agencies. Permits the Corps to undertake certain cooperative projects on State, local governments, or private lands. Sets forth eligibility requirements to be met by persons employed under this Act as Corps members. Directs that preference for employment be given to persons residing in areas having an employment rate of 6.5 percent or greater for three consecutive months. Limits employment of Corps members under this Act to a period of 24 months total employment. Sets forth the duties of the Secretaries under this Act. Authorizes the Secretaries to make grants to the States to assist them in employing unemployed individuals to carry out on non-Federal lands projects similar to those performed by the Corps.
United States · United States Congress · 27 July 1976
Disapproves the proposed deferral of budget authority in the amount of $688,430 for mines and minerals, Department of mines, to design a metallurgy research center to be established on the Fort Douglas Military Reservation, Utah (deferral number D76-110).
United States · United States Congress · 22 July 1976
Authorizes appropriations for fiscal year 1977 of $150,000 under the Indian Elementary and Secondary School Assistance Act, $1,200,000 under the Elementary and Secondary Education Act of 1965, and $632,000 under the Adult Education Act for the continuation of specified grants authorized under those Acts.
United States · United States Congress · 28 June 1976
Reclamation Authorizations Act - Title I: Kanopolis Unit, Kansas - Reauthorizes the construction, operation, and maintenance of the Kanopolis Unit of the Pick-Sloan Missouri Basin program, to be prosecuted by the Secretary of the Interior in cooperation with the Secretary of the Army, acting through the Chief of Engineers. Authorizes the Secretary of the Army to enter into land management agreements with the Kansas Forestry, Fish and Game Commission upon the expiration of existing leases for agricultural use of publicly owned lands. Stipulates that no water from the Unit shall be used for irrigation of excessive crop allotments for a ten-year period after the enactment of this title. Authorizes the appropriation of $30,900,000 for fiscal year 1978 and thereafter, for the construction of the Kanopolis Unit. Title II: Oroville-Tonasket Unit, Washington - Authorizes the Secretary of the Interior to construct, operate, and maintain the Oroville-Tonasket Unit of the Chief Joseph Dam project in Washington. Authorizes the Secretary to renegotiate contract arrangements between the United States and the Oroville-Tonasket Irrigation District with respect to assignment of irrigation costs. Stipulates that no water from the Unit shall be used for irrigation of excessive crop allotments for a ten-year period after the enactment of this title. Authorizes the appropriation of $39,370,000 for fiscal year 1978 and thereafter, for the construction of the Oroville-Tonasket Unit. Title III: Uintah Unit, Utah - Authorizes the appropriation of $90,247,000 for fiscal year 1978 and thereafter for the construction of the Uintah Unit of the Central Utah Project. Title IV: American Canal Extension El Paso, Texas - Authorizes the Secretary of the Interior to construct, operate, and maintain a 13-mile extension of the American Canal in El Paso, Texas. Requires that the Secretary enter into a repayment contract with local irrigation district authorities prior to project construction. Authorizes the appropriation of $21,714,000 for fiscal year 1978 and thereafter for the construction of the American Canal extension. Title V: Allen Camp Unit, California - Authorizes the Secretary of the Interior to construct, operate, and maintain the Allen Camp Unit of the Central Valley project in California. Authorizes the Secretary to replace roads and bridges rendered unusable by construction and operation of the Unit. Stipulates that no water from the Unit shall be used for irrigation of excessive crop allotments for a ten-year period after the enactment of this title. Authorizes the appropriation of $64,220,000 for fiscal year 1978 and thereafter for the construction of the Allen Camp Unit. Title VI: Leadville Mine Drainage Tunnel, Colorado - Authorizes the Secretary of the Interior to rehabilitate the Leadville Mine drainage tunnel in Colorado. Authorizes the appropriation of $2,750,000 for fiscal year 1978 and thereafter for rehabilitation of the tunnel. Title VII: M'Gee Creek Project, Oklahoma - Authorizes the Secretary of the Interior to construct, operate, and maintain the M'Gee Creek project in Oklahoma, in accordance with Federal Reclamation laws. Establishes procedures for reimbursement of project costs. Authorizes the appropriation of $83,239,000 for fiscal year 1978 and thereafter for the construction of the M'Gee Creek project.
United States · United States Congress · 14 June 1976
Expresses the sense of the House of Representatives that the United States Postal Service shall not close or suspend the operation of any post offices, unless there is a clear and compelling need to do so. Encourages the service to continue cost-cutting programs which do not affect levels of service.
United States · United States Congress · 3 June 1976
Includes within the meaning of the term "hospital" in Titles XVIII (Medicare) and XIX (Medicaid) of the Social Security Act, rural health facilities of 50 beds or less.
United States · United States Congress · 1 June 1976
Estate and Gift Tax Reform Act - Amends the Internal Revenue Code to provide a single unified rate schedule for estate and gift taxes. Establishes progressive rates based on cumulative lifetime transfers and transfers at death. Determines the amount of estate tax by applying the unified rates to such cumulative transfers and then subtracting the taxes payable on lifetime transfers. Provides that for purposes of determining the amount of the gross estate, the amount of gift tax paid with respect to transfers made within three years of death shall be included in the decedent's gross estate. Provides, as a transitional rule, that the lifetime transfers taken into account in determining cumulative transfers at death, for purposes of imposing the estate tax under the unified schedule, shall only include taxable gifts made after December 31, 1976. Repeals the estate and gift tax exemptions. Substitutes for such exemptions a credit against estate and gift taxes in the amount of $29,800. Provides for an additional credit against the estate tax for specified farms and closely held businesses passing to a qualified heir. Defines "qualified heir" as a member of the decedent's family, including his spouse, lineal decendents, parents, and aunts and uncles of the decedent and their decendants. Makes such credit available where the value of a farm or closely held business included in a decedent's gross estate equals or exceeds 65 percent of the value of the gross estate. Stipulates that such credit shall be available only if the farm or closely held business has been owned by the decedent or his family for at least five out of the preceding eight years. Provides that the amount of such credit shall be $25,000 multiplied by a percentage representing the portion of the decedent's estate consisting of the farm or other closely held business. Phases out such credit after the value of the gross estate exceeds $1,000,000. Provides for the recapture of the estate tax benefit of such credit where there is a disposition of the business by the qualified heir to nonfamily members prior to the qualified heir's death or within 25 years of the death of the decedent. Provides for a lien on the qualified interest in a farm or closely held business with respect to which an election of such credit has been made. Increases the estate tax marital deduction to $250,000 or one-half of the decedent's gross estate, whichever is greater. Increases the gift tax marital deduction in the case of lifetime gifts to a spouse. Allows an unlimited marital deduction for the first $100,000 of lifetime gifts made to a spouse and, thereafter, a deduction for one-half of the aggregate lifetime gifts made to a spouse in excess of $200,000. Imposes a tax on the unrealized appreciation of property transferred by a decedent. Provides that the basis of such property shall be its fair market value on December 31, 1976. Allows an election to carry over the decedent's basis in any property instead of having the appreciation taxed. Exempts the first $50,000 of appreciation from taxation. Excludes the appreciation of assets valued at less than $10,000 and which are not held for use in a trade or business or for the production of income from such tax. Allows the deduction of the appreciation tax in computing the value of the taxable estate for estate tax purposes. Exempts from the appreciation tax any property transferred from the decedent if the income tax carries over to the recipient (income in respect of a decedent and survivor annuities). Provides that if an election to carry over the decedent's basis in lieu of paying the appreciation tax is made, the basis of the property is to be increased by the Federal and State estate taxes attributable to the net appreciation in value for the property. Allows the executor of an estate which includes real farm property to value the property as a farm, rather than its fair market value determined on the basis of its highest and best use. Imposes special qualifying conditions for such valuation, including: (1) the farm assets in the decedent's estate including both farm real property and personal property must be at least 50 percent of the decedent's gross estate (reduced by debts and expenses); (2) at least 25 percent of the adjusted value of the gross estate must be qualified farm real property; (3) the real property must pass to a qualified heir; (4) the real property must have been used or held for use as a farm for five of the last eight years prior to the decedent's death; and (5) there must have been material participation in the operation of the farm by the decedent or a member of his family in five years out of the eight years immediately preceding the decedent's death. Provides for recapture of any tax benefits obtained by use of the reduced valuation if, prior to the death of the qualified heir or within 25 years of the death of the decedent, the property is disposed of to nonfamily members or ceases to be used for farming purposes. Provides for a lien on all such real property with respect to which the farm valuation is elected. Provides for a 15-year period for the payment of the estate tax attributable to the decedent's interest in a farm or closely held business, with a deferral of the tax for five years and installment payments over the next ten years. Requires, as a qualification for such deferral and installment treatment, the value of the closely held business or farm in the decedent's estate to be at least 65 percent of the gross estate. Allows discretionary extensions of up to ten years to pay the estate tax for reasonable cause (rather than for "undue hardship" as under present law). Provides for a lien for payment of the deferred taxes attributable to a closely held business or farm. Imposes a tax, in the case of generation skipping transfers under a trust, upon a distribution of the trust assets to a generation skipping heir, or upon the termination of an intervening interest in the trust. Determines the tax by adding the value of the distributed property, or terminated interest, to the heir's taxable transfers and applying the heir's marginal transfer tax rate to the value of such interest. Extends from nine months to 12 months the period after the decedent's death in which an estate tax return must be filed. Requires gift tax returns to be filed for any quarter only when the total cumulative gifts made during the taxable year exceed $25,000, or during the last quarter if the total does not reach $25,000. Provides that if the Internal Revenue Service proposes a deficiency in the estate tax because of a higher valuation of the assets included in the decedent's gross estate, it must disclose to the executor during the settlement process the basis on which the higher valuation was determined.
United States · United States Congress · 17 May 1976
Increases the amount authorized to be appropriated to establish, equip, operate, and maintain a metallurgy research center on the Fort Douglas Military Reservation, Utah.
United States · United States Congress · 17 May 1976
Disapproves the proposed deferral of budget authority in the amount of $688,430 for the Secretary of the Interior to design a metallurgy research center to be established on the Fort Douglas Military Reservation, Utah (deferral number D76-110).
United States · United States Congress · 11 May 1976
Title I: Acquisition Ceiling Increases - Increases the limitations on appropriations for the acquisition of lands and interests therein within the following units of the National Park System: (1) Arches National Park, Utah; (2) Assateague Island National Seashore, Maryland and Virginia; (3) Buffalo National River, Arkansas; (4) Capitol Reef National Park, Utah; (5) Fire Island National Seashore, New York; (6) Gulf Islands National Seashore, Florida and Mississippi; (7) Lincoln Home National Historic Site, Illinois; (8) Mesa Verde National Park, Colorado; (9) North Cascades National Park and Lake Chelan National Recreation Area, Washington; (10) Saint-Gaudens National Historic Site, New Hampshire; and (11) Scotts Bluff National Monument, Nebraska. Title II: Development Ceiling Increases - Increases the limitations on appropriations for development of the following units of the National Park System: (1) Andrew Johnson National Historic Site, Tennessee; (2) Arkansas Post National Memorial, Arkansas; (3) Chamizal National Memorial, Texas; (4) Fort Larned National Historic Site, Kansas; (5) Golden Spike National Historic Site, Utah; (6) Jefferson National Expansion Memorial National Historic Site, Missouri; (7) Saint-Gaudens National Historic Site, New Hampshire; and (8) Vicksburg National Military Park, Mississippi. Title III: Miscellaneous Provisions - Repeals provisions relating to beach erosion control, hurrican protection, and purchase of public utility facilities within Assateague Island National Seashore, Maryland and Virginia. Directs the Secretary of the Interior to develop a comprehensive plan for the protection, management, and use of such seashore. Authorizes the Secretary to designate specified areas for addition to the Colorado National Monument, Colorado. Increases the maximum amount authorized to be appropriated for acquisition, development, and rehabilitation of sites of specified events which occurred in Kansas during the decade prior to and during the Civil War. Authorizes the Secretary of the Interior to transfer specified lands to the jurisdiction of the Director of the National Park Service in Montgomery County, Maryland. Authorizes the Secretary of the Army to transfer specified lands in such county to the jurisdiction of the Secretary of the Interior. Authorizes the Secretary of the Interior to acquire up to 64 acres of land for addition to the Saint-Gaudens National Historic Site, New Hampshire.
United States · United States Congress · 28 April 1976
Authorizes the appropriation of $78,322,000 for fiscal year 1978 and thereafter for the construction of the Uintah unit of the central Utah project by the Secretary of the Interior. Reaffirms the authorization for the construction, operation, and maintenance of such unit.
United States · United States Congress · 7 April 1976
Authorizes the Secretary of the Interior to establish the acreage of individually owned land which may eligibly receive project water as nonexcess acreage under Federal reclamation laws at 160 acres of class I land or the equivalent acreage of lands of lesser productive value as would be appropriate for an economic family size farm. Requires the Secretary in establishing land classes to take into account factors including soil characteristics, crop adaptability, cost of crop production and soil characteristics.
United States · United States Congress · 2 March 1976
Directs the Secretary of the Interior to convey to the city of Provo, Utah, without consideration, all interest of the United States in specified lands.
United States · United States Congress · 11 February 1976
Requires that population census records which the Archives of the United States determines to have significant historical value or other value to warrant their continued preservation be transferred to the National Archives within 50 years after a census. Authorizes access, as soon as practicable after deposit, to such records to persons using such material solely for medical research purposes. Allows access to such material to persons using such material solely for geneological or historical purposes seventy-five years after the date of the census. Directs the Archivist to insure that such persons are bona fide researchers engaged in legitimate scholarly, geneological or scientific pursuits. Forbids the use of any such information to the detriment of the persons to whom such information relates. Requires that any such record deposited be transferred only upon the condition that the use of such records be subject to limitations no less restrictive than the limitations required under the this Act.
United States · United States Congress · 10 February 1976
Directs the Secretary of Agriculture to formulate five-year goals in specified areas of rural development and to include a detailed accounting of the progress made and anticipated in meeting such goals in an annual report to Congress. Requires in such report an analysis of the legislative, financial, institutional and other capabilities and constraints which are relevant to meeting such goals. Requires the appointment of a new Assistant Secretary of Agriculture for Rural Development within 60 days if a vacancy should occur in such position.
United States · United States Congress · 18 December 1975
Franchising Practices Reform Act - Requires a franchisor to notify a franchisee at least ninety days in advance of the franchisor's intention to terminate the franchise, and the franchisor's reasons for terminating. Prohibits a franchisor from cancelling a franchise unless the franchisor has acted in bad faith, or has violated a material requirement of the franchise, or the franchisor is effecting a market area withdrawal. Prohibits a franchisor from failing to renew a franchise except for the reasons stated above, or the franchisor has a legitmate business reason for failing to renew. Makes any franchisor that has violated the requirements of this Act civilly liable to the aggrieved franchisee.
United States · United States Congress · 10 December 1975
Smoker and Nonsmoker Health Protection Act - Title I: Cigarette Labeling and Advertising - Public Health Cigarette Smoking Act - Makes it unlawful 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 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. Title II: Smoking in Federal Buildings and Interstate Facilities - Federal Nonsmokers Protection Act - States that smoking shall not be permitted in any encolsed area open to the public in any Federal facility or in any stairway, elevator, hallway, conveyance, waiting room, reception room conference room, or hearing room in any such facility. Provides that smokers shall be effectively separated from nonsmokers in any restaurant, cafeteria, snack bar, other dining facility, recreation room or lounge in any Federal facilty, and that all reasonable efforts shall be made to otherwise effectively separate the workplaces of employees who do not smoke from those of employees who do smoke. States that smoking shall be unlawful in any ticket office, waiting line, or boarding area in any interstate passenger carrier facility. Requires smokers to be effectively separated from nonsmokers in any cafeteria, restaurant, other eating facilty, waiting room, recreation area, or lounge in any interstate passenger carrier facility. Title III: Cigarette-Related Disease Research - Places a tax on cigarettes the proceeds of which shall be used to fund programs respecting diseases caused in whole or part by cigarette smoking.
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 · 11 November 1975
Directs that population census records be transferred to the National Archives within fifty years after a United States census. Stipulates that such records be made available after seventy-five years to persons conducting research for genealogical or other proper purposes. (Adds 13 U.S.C. 10)
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 · 2 October 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 · 19 September 1975
Authorizes the Secretary of the Interior to make payments to State or local governments upon their election in an amount equal to 75 cents for each acre of specified categories of public land within the boundaries of the State or local political subdivision.
United States · United States Congress · 19 September 1975
Exempts from Federal income taxation a trust established by a taxpayer for the purpose of providing care for specified mentally incompetent relatives of the taxpayer.
United States · United States Congress · 5 September 1975
Calls upon the National Park Service to take all appropriate steps to assure the availability of lodging and other services in the National Park System.
United States · United States Congress · 3 September 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 · 1 August 1975
Expresses the House of Representatives strong disapproval of efforts to expel Israel from the United Nations. States that if Israel is expelled the United States should reassess its relationship with the United Nations General Assembly. Provides that such reassessment shall include possible withdrawal from that body.
United States · United States Congress · 31 July 1975
Congressional Public Financing Act - Adds a new subtitle to the Internal Revenue Code: the Congressional Election Campaign Fund Act. Directs the Secretary of the Treasury to maintain in the Presidential Election Campaign Fund a separate account to be known as the Congressional Election Payment Account. Directs the Secretary to deposit into the Congressional Election Payment Account that portion of the annual amounts designated by taxpayers on their income tax returns that equals the excess above 25 percent of the total amount made available in the last Presidential election. Authorizes the Federal Election Commission to conduct an examination and audit of the campaign contributions raised for purposes of obtaining matching funds and the qualified campaign expenditures made by all candidates for Federal office and official political party committees who received payments under this Act. Provides criminal penalties for violations of this Act. Provides for payments of funds in amounts matching the contributions received by candidates for the office of U.S. Senator or U.S. Representative. Imposes limitations on the amounts of such funds to be disbursed to any individual candidate, and restricts the uses to which such matching funds may be put.
United States · United States Congress · 18 July 1975
United States Grain Standards Act Amendments - Authorizes the Secretary of Agriculture to hire, without regard to the regulations governing appointments in the competitive service, as official inspection personnel, any individual licensed to perform functions of official inspection under the United States Grain Standards Act. Permits the Secretary to require the periodic rotation of Federal and State official grain inspection personnel. Includes, as a prohibited act under the United States Grain Standards Act, the deceptive weighing of grain. Requires all scales used for weighing grain in commerce to automatically stamp the correct weight of grain weighed on a receipt or a ticket which shall be made immediately available to both buyer and seller. Directs the Secretary to provide for the registration with the Secretary of all persons engaged in the buying for sale, the handling, the weighing, or the transporting of grain for sale in interstate or foreign commerce as a prerequisite to doing business. Sets forth specified exceptions to the registration requirement. Provides for the criminal prosecution of an individual who registers falsely or who deals in grain without being registered. Provides for the revocation of registration for violations of the regulations governing grain dealings. Sets forth prohibitions for official inspection personnel with respect to conflicts of interest. Requires grain dealers registered pursuant to this Act to maintain specified records of all transactions relating to grain deals. Makes it a prohibited act to knowingly add any foreign material to grain which would change its character or test weight. Increases the fine and term of imprisonment for commission of the prohibited acts enumerated in the United States Grain Standards Act. Provides for the treatment of the murder or manslaughter of any Federal or State official inspection personnel under the Federal law governing murder and manslaughter. Authorizes the Secretary to designate a State agency to carry out official inspections under this Act. Requires such inspections to meet the same standards as those imposed by Federal inspection personnel. Directs the Secretary to promulgate regulations requiring all foreign material in grain to be considered dockage items, as defined in this Act. Requires the Secretary to promulgate instructions governing the testing of the protein content of wheat. Directs the establishment of grades of wheat to assure: (1) that the production, conservation, and delivery of high grade grain will be rewarded; and (2) that in a normal year for each kind and class of United States grain, there is a grade which is competitive in reputation for quality in the world market.
United States · United States Congress · 9 July 1975
Authorizes the President to issue a proclamation designating the week in November which includes Thanksgiving Day in each year as "National Family Week."
United States · United States Congress · 10 June 1975
Requires that the Budget of the United States Government for fiscal year 1977 and subsequent fiscal years contain the same functional categories as those that were in effect for fiscal year 1975. Requires that any proposed change in such functional categories be approved by the House and Senate Committees on Appropriations and the Budget.
United States · United States Congress · 5 June 1975
Right to Financial Privacy Act - States that the purposes of this Act are to protect and preserve the confidential relationship between financial institutions and their customers and the constitutional rights of those customers, and promote commerce by prescribing policies and procedures to insure that customers have the same right to protection against unwarranted disclosure of customer records as if the records were in their possession. Prohibits any Federal agency or employee, or any State or local government from obtaining copies of, access to, or the information contained in, the financial records of any customer from a financial institution unless the financial records are described with particularity and: (1) such customer has authorized such disclosure in accordance with this Act; (2) such financial records are disclosed in response to an administrative subpena or summons; (3) such financial records are disclosed in response to a court order; or (4) such financial records are disclosed in response to a judicial subpena. States that no financial institution may provide a Federal agency or employee, or any State or local government, copies of or the information contained in the financial records of any customer except in accordance with the requirements of this Act. Sets forth provisions governing customer authorization, administrative subpenas and summons and judicial subpenas. Provides that the Secretary of the Treasury may not require an institution to maintain any financial records or to transmit any reports relating to customers unless: (1) such records are required for use by a supervisory agency in the supervision of that institution; or (2) such records are required to be maintained by the Internal Revenue Code. Prescribes civil and criminal penalties for violation of the provisions of this Act.
United States · United States Congress · 22 May 1975
Requires, under the Federal Water Pollution Control Act, a permit from the Secretary of the Army, acting through the Chief of Engineers, for the discharge of dredged or fill material into channels of navigable waters at sewage disposal sites.
United States · United States Congress · 20 May 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 · 13 May 1975
Provides for a mid-decade sample survey of population to be taken as of April 1, 1985, and every 10 years thereafter. Requires the Secretary of Commerce to formulate the questions and type of information, subject to the approval of the appropriate committees of Congress, to be compiled in the decennial census and the mid-decade sample surveys not less than 3 years before the date of such census or survey. Allows the Secretary to submit, when circumstances necessitate, new questions during the remaining period before the decennial census or mid-decade sample survey. States that the geographic scope of each sample survey shall be the same as that of each decennial census. Authorizes the Secretary to call upon any other department, agency, or establishment of the Federal Government, or of the municipal government of the District of Columbia, for information pertinent to the work provided for in this title. Provides that the Secretary shall not have access to financial information contained in individual income tax returns filed with the Internal Revenue Service except as provided by law. Directs the Secretary to use information already available to the maximum extent possible instead of conducting direct inquiries. (Amends 13 U.S.C. 6, 141, and 191)
United States · United States Congress · 13 May 1975
Payments in Lieu of Taxes Act - States that, within two years after the date of enactment of this Act, each county shall elect whether it wishes to proceed under the terms of this Act to receive payments from the Federal Government equal to the real property taxes otherwise due from public lands within such county, or to continue to receive whatever payments such county is entitled to receive under any existing applicable Federal law providing for Federal payments for such county similar to those available under this Act or for payment to such county of part of the revenue derived from such public land. Establishes procedures for the appraisal of public lands. Provides that when any county within a State has elected to proceed under the terms of this Act, there shall be established for that State a State board of appraisal appeal. Provides that each board shall consider and decide any appeal from a county within the State relating to the appraisal of public land within such county. States that decisions of the board shall not be subject to judicial review unless arbitrary or capricious. States that, beginning in the first complete fiscal year after the acceptance of such appraisal by both the county involved and the Administrator, the Secretary of the Treasury is authorized to pay annually to the State in which such county is located an amount equivalent to the State, county, and local real property taxes on public lands within such county, based on the tax rate applicable to similar private lands at the value arrived at under the appraisal conducted under this Act, if such public lands were not exempt from such taxes. Stipulates that nothing in this Act shall interfere with the right of State or local governments to levy possessory interests taxes on private owners of improvements made by private users on public lands. Authorizes to be appropriated such sums as may be necessary to administer this Act and to make the payments authorized by it.
United States · United States Congress · 15 April 1975
Extends beyond age 22 the period during which an individual may be entitled to child's insurance benefits under title II (Old Age, Survivors and Disability Insurance) of the Social Security Act on the basis of fulltime student status where such individual was prevented by reason of health, religious service, or service in the Armed Forces (after attaining age 18) from attending school during one or more months prior to attaining age 22.
United States · United States Congress · 9 April 1975
Records Management Act - Requires the establishment of standards and procedures to assure efficient and effective Government records management. States that such standards and procedures shall seek to effectuate the following goals: (1) accurate and complete documentation of the policies and transactions for the Federal Government; (2) control of the quantity and quality of records produced by the Federal Government; (3) simplification of the processes through which records are created, stored, retrieved, and used; (4) the judicious preservation and disposal of records; (5) the establishment and maintenance of a system which focuses continuous attention upon records from their initial creation to their final disposition; (6) the establishment and maintenance of mechanisms of control with respect to records creation, in order to assure the prevention of unnessary records; and (7) the establishment and maintenance of such other systems or techniques as the Administrator considers necessary to carry out the purposes of this Act. Provides that the Administrator shall provide guidance and assistance to Federal agencies with respect to records creation, records maintenance and use, and records disposition. Directs the Administrator of General Services to: (1) conduct inspections or paperwork studies, at regular intervals as determined to be necessary by the Administrator, of the records and records management practices and and programs of every Federal agency; (2) require the head of every Federal agency to transmit a report to the Administrator with respect to the records and records management practices and programs of each such Federal agency during each period of two calendar years; (3) prescribe rules with respect to records management; and (4) order, to the extent he considers necessary, the head of any Federal agency to take specific action with respect to the records or records management practices of his agency. Establishes in the executive branch a Records Review Board to review any order issued by the Administrator under the provisions of this Act upon appeal by any Federal agency. Directs the head of each Federal agency to make and preserve records containing adequate and proper documentation of the organization, functions, policies, decisions, procedures, and essential transactions of the Federal agency and designed to furnish the information necessary to protect the legal and financial rights of the Federal Government and of persons directly affected by the activities of the Federal agency. Requires each agency head to establish safeguards against the removal or loss of records he determines to be necessary and required by the rules of the Administrator.
United States · United States Congress · 8 April 1975
Allows a deduction from gross income under the Internal Revenue code of up to $1250 ($625 in the case of a married individual filing separately) for social agency, legal, and related expenses incurred in connection with the adoption of a child by the taxpayer.
United States · United States Congress · 26 March 1975
Common Tax Audit Act - Permits any State, under the Internal Revenue Code, to designate the tax authorities of another State, or any commission or association of States, to conduct a tax audit of any business subject to the tax jurisdiction of one or more of the designating States. Permits such audit to include Federal income tax returns, the books and records of account of any taxpayer or any business to determine whether or not the State has jurisdiction to impose a tax liability.
United States · United States Congress · 26 March 1975
Provides that any grant funds under the Federal Water Pollution Control Act which were withheld from allotment by Presidential direction for fiscal years 1973, 1974, and 1975 shall be alloted among the States by the Administrator of the Environmental Protection Agency in accordance with a specified formula. Revises the distribution of such allotments to the States for fiscal years beginning with 1976.
![Official portrait of Rep. McKay, K. Gunn [D-UT-1]](https://www.congress.gov/img/member/m000490_200.jpg)