3,205 records where Rep. Mink, Patsy T. [D-HI-2] is listed as a sponsor, author, or other actor. Search with topics and years
Bill· HRH.R. 968 (93rd)referred
United States · United States Congress · 3 January 1973
Tax Reform Act - Title I: Capital Gains of Individuals and Corporations - Eliminates the twenty-five percent capital gain rate on the first $50,000 of an individual's capital gains. Increases to thirty-five percent (thirty percent in the case of a taxable year beginning after December 31, 1970, and before July 1, 1973) the alternative rate of taxation on capital gains for corporations. Title II: Gain on Certain Property Transferred at Death or by Gift - Provides that in the case of the death of a taxpayer there shall be included in computing taxable income for the taxable period in which falls the date of his death, the gains and losses which would be taken into account if the taxpayer has sold all property, which is considered to have been acquired from or to have passed from the decedent taxpayer, at a selling price equal to its fair market value at death. Makes exceptions to this provision for household or personal items whose total value is less than $2000, and for property which passes or was passed to a surviving spouse. Sets forth rules applicable in determining the the basis for computing gain or loss. Makes provisions and rules for including gains and losses on lifetime property gifts in computing taxable income for the taxable period in which the transfer was made. Requires the filing of a final income tax return for a decendent by April 15 of the year following the taxable year, or 9 months after the date of death, whichever is later. Makes provisions for extension of time for the paying of tax. Title III: Depreciation Revision - Eliminates the provision permitting a variance from any class life for depreciation allowance purposes of up to 20 percent of such life. Title IV: State and Local Bonds - Allows a State or local government to elect to issue obligations without excluding their interest from gross income. Authorizes necessary appropriations to pay a fixed percentage of interest yield on taxable issues, and sets forth procedures for such payment. Title V: Foreign Corporations - Provides that if a foreign corporation is a controlled foreign corporation for an uninterrupted period of 30 days or more during any taxable year, every United States shareholder of such corporation who owns stock in such corporation on the last day in such year or which such corporation is a controlled foreign corporation, shall include in its gross income for its taxable year its pro rata share of the corporation's anyyyyyyy and profits for such year. Excludes from such shareholder's gross income any previously taxed earnings or profits from a foreign corporation. Provides that such shareholders in foreign corporations may be required to maintain records and accounts for purposes of this Act. Makes conforming amendments for this section. Title VI: Income Derived From Extraction of Oil and Gas - Reduces to fifteen percent the depletion rate for oil and gas wells (presently twenty-two percent). Eliminates the granting of an option to deduct as expenses intangible drilling and development costs in the case of oil and gas wells. Title VII: Farm Losses - Provides that, in the case of a taxpayer engaged in the business of farming, the deductions attributable to such business which would be allowable for the taxable year shall not exceed the sum of: (1) the adjusted farm gross income for the taxable year, and (2) the higher of the amount of the special deductions allowable for the taxable year, or $15,000 ($7,500 in the case of a married individual filing a separate return), reduced by the amount by which the taxpayer's adjusted gross income (taxable income in the case of a corporation) for the taxable year attributable to all sources other than the business of farming exceeds $15,000 ($7,500 in the case of a married individual filing a separate return). Provides for a disallowable farm operating loss carryback to each of the three taxable years preceding the loss year and a disallowed farm loss carryover to each of the five taxable years following the loss year. Defines the various terms of this title. States that a taxpayer shall be treated as engaged in the business of farming for any taxable year if: (1) any deduction is allowable for any expense paid or incurred by the taxpayer with respect to farming, or with respect to any farm property held by the taxpayer, or (2) any deduction would otherwise be allowable to the taxpayer for any expense paid or incurred with respect to farming, or with respect to property held for the production of income, which is used in farming. Excludes the raising of timber from the definition of farming. Establishes a formula limiting the amount of deduction, regarding the business of farming, to a controlled group of corporations. Directs that, under regulations prescribed by the Secretary or his delegate, an electing small business corporation which is engaged in the business of farming during its taxable year, and the shareholders of such corporation, shall apply the provisions of the Internal Revenue Code dealing with certain corporation payments to shareholders separately with respect to: (1) income derived from the business of farming by such corporation and deductions attributable to such business, and (2) all other income and deductions of such corporation. Title VIII: Minimum Tax for Tax Preferences - Imposes for each taxable year, with respect to the income of every person, a tax equal to 20 percent (previously 10 percent) of the amount by which the sum of the items of tax preference exceeds $12,000. Repeals the provision allowing tax carry-overs for 7 taxable years for excess taxes.
Bill· HRH.R. 208 (93rd)referred
United States · United States Congress · 3 January 1973
Women's Educational Equity Act - Establishes within the Office of Education a Council on Women's Educational Programs to help provide educational equity for women in the United States. States that funds shall be available to such Council to make contracts and engage in activities: (1) to encourage the development of new and improved curriculums; (2) to demonstrate the use of such curriculums in model educational programs and to evaluate the effectiveness thereof; (3) to provide support for the initiation and maintenance of programs concerning women at all levels of education (preschool through adult education); (4) to disseminate instructional materials and other information for use in educational programs throughout the Nation; (5) to provide for the planning of women's resource centers; (6) to provide improved career, vocational, and physical education programs, and to provide for community education programs; (7) to provide programs on the status, roles, and opportunities for women in this society; and (8) to provide for the preparation and dissemination of materials for use in mass media. Authorizes the Council to advise the Secretary of Health, Education, and Welfare concerning the administration of, preparation of, general regulations for, and operations of, programs assisted under this Act. Sets forth requirements for programs and for applications for financial assistance under this Act. Provides that the Secretary, in cooperation with the heads of other agencies with relevant jurisdiction, shall, upon request, render technical assistance to local educational agencies, public and private nonprofit organizations, institutions at all levels of education, agencies of State, local and Federal governments and other agencies deemed by the Secretary to affect the status of women in this society. Authorizes the Secretary to make grants for planning and carrying out community-oriented education programs or projects on women in American society for the benefit of interested and concerned adults, young persons, ethnic and cultural groups, community and business leaders, and other individuals and groups within a community. Authorizes to be appropriated not to exceed $15,000,000 for fiscal year 1975, $25,000,000 for fiscal year 1976, and $40,000,000 for fiscal year 1977 for carrying out the purposes of this Act.
Bill· HRH.R. 17 (93rd)passed
United States · United States Congress · 3 January 1973
Rehabilitation Act - Declares that it is the purpose of this Act to provide a statutory basis for the Rehabilitation Service Administration and to establish within the Department of Health, Education and Welfare an Office for the Handicapped, and to authorize specified programs. Establishes within the Department of Health, Education, and Welfare a Rehabilitation Services Administration which shall be administered by a Commissioner. Provides that the Commissioner shall carry out and administer all programs and direct the performance of all services for which authority is provided to the Secretary of H.E.W. under titles I through IV of this Act. Creates within such administration a Division of Research, Training and Evaluation which shall be responsible for carrying out programs and projects under title IV of this Act. Authorizes the inclusion of appropriations under this Act in appropriations for the fiscal year preceding the fiscal year for which they are available for obligation. Provides that where funds are provided for a single project by more than one Federal agency to an agency or organization assisted under this Act, the Federal agency principally involved may be designated to act for all in administering such funds, pursuant to regulations prescribed by the President. Sets forth definitions of terms used in this Act. Title I: Vocational Rehabilitation Services - States it to be the purpose of this title to authorize grants to assist States to meet the current and future needs of handicapped individuals, so that such individuals may prepare for and engage in gainful employment to the extent of their capabilities. Authorizes to be appropriated $800,000,000 for fiscal year 1973, and $975,000,000 for fiscal year 1974 for the purpose of making grants to States to assist them in meeting the costs of vocational rehabilitation services. Authorizes to be appropriated $50,000,000 for fiscal year 1973, $60,000,000 for fiscal year 1974, and $75,000,000 for fiscal year 1975, for the purpose of making grants to States and public and nonprofit agencies to assist them in meeting the costs of projects to initiate or expand services to handicapped individuals. Sets forth the requirements of State plans to be submitted and approved for participation in programs under this title and under title II of this Act. Authorizes judicial review in United States district courts of decisions by the Commissioner of the Rehabilitation Services Administration affecting State plans. Provides that the Commissioner shall insure that the individualized written rehabilitation program required in a State plan in the case of each handicapped individual shall be developed jointly by the vocational rehabilitation counselor or coordinator and the handicapped individual. Defines vocational rehabilitation services provided under this Act as any goods or services necessary to render a handicapped individual employable, including, but not limited to, the following: (1) evaluation of rehabilitation potential; (2) counseling, guidance, referral, and placement services for handicapped individuals; (3) vocational and other training services for handicapped individuals; (4) physical and mental restoration services; (5) maintenance, not exceeding the estimated cost of subsistence, during rehabilitation; (6) interpreter services for the deaf, and reader services for the blind; (7) recruitment and training services for handicapped individuals; (8) rehabilitation teaching services and orientation and mobility services for the blind; (9) occupational licenses, tools, equipment, and initial stocks and supplies; (10) transportation in connection with the rendering of any vocational rehabilitation services; and (11) telecommunications, sensory, and other technological aids and devices. Provides a formula for the allotment and payment of funds to States for providing rehabilitation services under this title. Directs the Commissioner to establish offices in ten to twenty geographically dispersed regions for client assistance pilot projects to provide counselors to inform and advise all clients and client applicants in the project area of all available benefits under this Act and to assist them in their relationships with projects, programs, and facilities providing services to them under this Act. Directs the Commissioner to pay to a State or, at the option of the State, to a public or nonprofit organization or agency a portion of the cost of planning, preparing for, and initiating special programs under the State plan to expand vocational rehabilitation services. Title II: Comprehensive Rehabilitation Services - States it to be the purpose of this title to authorize grants to assist the several States in developing and implementing continuing plans for meeting the current and future needs of handicapped individuals for whom a vocational goal is not possible or feasible authorizes to be appropriated $30,000,000 for fiscal year 1973, $50,000,000 for fiscal year 1974, and $80,000,000 for fiscal year 1975 for grants to carry out the purposes of this title. Specifies the formula to be utilized in alloting such funds to the States. Directs the Commissioner to make grants to States and public and nonprofit agencies or organizations to pay part of the cost of projects for research and demonstration and training which hold promise of making a substantial contribution to the solution of problems related to the rehabilitation of individuals under this title. Title III: Special Federal Responsibilities Authorizes the Commissioner to make grants and contracts to assist in meeting the costs of construction of public or nonprofit rehabilitation facilities, initial staffing, and planning assistance. Authorizes to be appropriated for such grants and contracts $35,000,000 for fiscal year 1973, $40,000,000 for fiscal year 1974, and $45,000,000 for fiscal year 1975. Authorizes the Commissioner to make grants to States and public or nonprofit organizations and agencies to pay up to 90 percent of the cost of projects for providing vocational training services to handicapped individuals, especially those with the most severe handicaps, in public or nonprofit rehabilitation facilities. Authorizes to be appropriated for such grants and contracts $30,000,000 for fiscal year 1973, $35,000,000 for fiscal year 1974, and $40,000,000 for fiscal year 1975. Authorizes the Commissioner to insure up to 100 percent of any mortgage on the construction of facilities for programs for handicapped individuals. Creates a Rehabilitation Facilities Insurance Fund to be used by the Commissioner as a revolving fund for carrying out the insurance provisions of this part. Provides that the total amount of outstanding mortgages shall not exceed $250,000,000. Authorizes to be appropriated such sums as may be necessary for initial capital for such Fund. Authorizes the Commissioner to make annual interest grants to assist States and public or nonprofit agencies and organizations to reduce the cost of borrowing from other sources for the construction of rehabilitation facilities. Authorizes to be appropriated such sums as may be necessary for the payment of annual interest grants in accordance with this part. Authorizes the Commissioner to make grants to States and public or nonprofit agencies and organizations for paying part of the cost of special projects and demonstrations: (1) for establishing facilities and providing services which hold promise of expanding or otherwise improving rehabilitation services to handicapped individuals, especially those with the most severe handicaps; and (2) for applying new types or patterns of service or devices. Allows the Commissioner to make grants to pay up to 90 percent of the cost of projects or demonstrations for the provision of vocational or comprehensive rehabilitation services to handicappped individuals who are migratory agricultural workers or seasonal farmworkers, and to members of their families who are with them. Provides that the Commissioner may make contracts or jointly finance cooperative arrangements with employers and organizations for the establishment of projects designed to prepare handicapped individuals for gainful and suitable employment in the competitive labor market under which such handicapped individuals are provided training and employment in a realistic work setting and such other services as may be necessary for such individuals to continue to engage in such employment. Authorizes the Commissioner to provide technical assistance to rehabilitation facilities, and for the purpose of removal of architectural and transportation barriers, to any public or nonprofit agency, institution, organization or facility. Authorizes to be appropriated, for the purpose of making grants under this part, $50,000,000 for fiscal year 1973, $125,000,000 for fiscal year 1974, and $150,000,000 for fiscal year 1975. Authorizes to be appropriated $5,000,000 for construction, $800,000 for operations for fiscal year 1973, $1,200,000 for operations for fiscal year 1974, and $2,000,000 for operations for fiscal year 1975, for establishing and operating a National Center for Deaf-Blind Youths and Adults. Authorizes to be appropriated $2,000,000 for fiscal year 1973, $4,000,000 for fiscal 1974, and $7,000,000 for fiscal year 1975 and for making grants and contracts for the expansion and improvement of vocational or comprehensive rehabilitation services for deaf and blind individuals. Authorizes to be appropriated, for the purpose of establishing and operating National Centers for Spinal Cord Injuries, $15,000,000 for fiscal year 1973, $25,000,000 for fiscal year 1974, and $30,000,000 for fiscal year 1975. Authorizes to be appropriated, for providing services for the treatment of individuals suffering from end-stage renal disease, $25,000,000 for fiscal year 1973, $25,000,000 for fiscal year 1974, and $25,000,000 for fiscal year 1975. Establishes a National Advisory Council on Rehabilitation of Handicapped Individuals in the Department of Health, Education, and Welfare to: (1) provide policy advice and consultation to the Secretary of Health, Education, and Welfare, and the Commissioner; (2) review the administration and operation of vocational rehabilitation programs under this Act; and (3) advise the Secretary and the Commissioner with respect to the conduct of independent evaluations of programs carried out under this Act. Authorizes appropriations of $100,000 for fiscal year 1973 and $150,000 for each of fiscal years 1974 and 1975 to carry out the functions of the Council. Title IV: Research and Training - Authorizes the Commissioner to make grants to and contracts with States and public or nonprofit agencies and organizations to pay part of the cost of projects for the purpose of planning and conducting research, demonstrations, and related activities, which bear directly on the development of methods, procedures, and devices to assist in the provision of vocational and comprehensive rehabilitation services to handicapped individuals, especially those with the most severe handicaps. Authorizes to be appropriated for such research activities $75,000,000 for fiscal year 1973, $100,000,000 for fiscal year 1974, and $150,000,000 for fiscal year 1975. Authorizes the Commissioner to make grants to and contracts with States and public and nonprofit agencies and organizations to pay part of the cost of projects for training, traineeships, and related activities designed to assist in increasing the numbers of personnel trained in providing vocational and comprehensive rehabilitation services to handicapped individuals and in performing other functions necessary to the development of such services. Authorizes to be appropriated for such training grants $50,000,000 for fiscal year 1973, $75,000,000 for fiscal year 1974, and $100,000,000 for fiscal year 1975. Title V: Administration and Program and Project Evaluation - Provides that, in carrying out his duties under this Act, the Commissioner shall: (1) cooperate with, and render technical assistance to States in matters relating to the rehabilitation of handicapped individuals; (2) provide short-term training and instruction in technical matters relating to vocational and comprehensive rehabilitation services; and (3) disseminate information relating to vocational and comprehensive rehabilitation services, and otherwise promote the cause of the rehabilitation of handicapped individuals and their greater utilization in gainful and suitable employment. Directs the Secretary to measure and evaluate the impact of all programs authorized by this Act. Title VI: Office for the Handicapped - Establishes an Office for the Handicapped in the Department of Health, Education, and Welfare to: (1) prepare a long-range projection for the provisions of comprehensive services to handicapped individuals; (2) analyze program operations; (3) encourage coordinated and cooperative planning; (4) provide assistance to other committees advising the Secretary; (5) develop means of promoting scientific research to bring about the full integration of handicapped individuals into all aspects of society; and (6) provide a central clearinghouse for information and resource availability for handicapped individuals. Authorizes to be appropriated for purposes of this title $1,000,000 for fiscal year 1973, $2,000,000 for fiscal year 1974, and $2,000,000 for fiscal year 1975. Title VII: Miscellaneous - Provides that the Vocational Rehabilitation Act is repealed ninety days after the date of enactment of this Act. Establishes an Interagency Committee on Handicapped Employees to insure the adequacy of hiring, placement, and advancement practices with respect to handicapped individuals by each department, agency, and instrumentality of the executive branch of Government. Establishes a National Commission on Transportation and Housing for Handicapped Individuals to identify and eliminate transportation barriers that impede the mobility of handicapped individuals and aged handicapped individuals, and to prepare plans and proposals for such further action as may be necessary to the goals of adequate transportation and housing for handicapped individuals. Establishes an Architectural and Transportation Barriers Compliance Board to investigate and examine alternative approaches to the architectural, transportation, and attitudinal barriers confronting handicapped individuals. Authorizes appropriations of $1,000,000 for fiscal year 1973; $1,250,000 for fiscal year 1974; and $1,500,000 for fiscal year 1975 to carry out the duties and functions of the Board.
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