United States · United States Congress · 27 August 1980
Amends the Internal Revenue Code to treat as front-end oil exempt from the crude oil windfall profits tax any domestic crude oil which is a production payment (in payment of allowed expenses) carved out for exploration or development of a qualified mineral property which is the subject of a tertiary project of an independent producer. Includes prepaid expenses attributable to periods after September 30, 1981, among allowed expenses.
United States · United States Congress · 21 August 1980
Expresses the sense of Congress that the President should convey congressional concern about the deprivation of the rights of Christians by the Soviet Union, particularly the Pentecostals living in the U.S. Embassy in Moscow. Directs the President to report to Congress on the prospects for religious freedom in the Soviet Union.
United States · United States Congress · 20 August 1980
Amends the Internal Revenue Code to allow an income tax credit of 25 percent of the qualified research and experimental expenditures paid or incurred by a taxpayer in connection with his trade or business. Defines "qualified research and experimental expenditures" as those business-related expenditures which are currently deductible under provisions of the Internal Revenue Code, but limits the scope of such expenditures to technological research designed to develop or improve products or services. Excludes expenditures for research or experimentation in the social sciences or humanities, government-funded research, or research carried on in the taxpayer's behalf. Limits the amount of expenditures eligible for the credit to those which exceed 100 percent of the annual average of such expenditures for the immediately preceding three years. Provides for a three-year carryback and seven-year carryover of unused credits.
United States · United States Congress · 20 August 1980
Provider Payment Review Board Act - Amends title XVIII (Medicare) of the Social Security Act to replace the Provider Reimbursement Review Board with the Provider Payment Review Board. Sets forth the composition of the Provider Payment Review Board. Permits the Board to establish its own divisions, to determine the character of cases to be heard initially by the Board or its divisions, and to review any decision rendered by one of its divisions. Permits a provider of Medicare services to obtain a hearing before the Board when the provider is dissatisfied with a refusal of its fiscal intermediary to reopen or revise its reimbursement decision if the provider requested such reopening within a specified time or, if the request is made more than 180 days after the reimbursement decision, if the provider has presented new and material evidence. Adds to the requirements for appeals by groups of providers a requirement that the amount in controversy must be $50,000 or more for all cost reporting periods in dispute. Sets forth the rules regarding the parties to a hearing of the Board, the power of the Board to recognize persons representing parties to a hearing, and the power of the Board to issue subpoenas. Grants the right to obtain judicial review of a Board decision to any parties to the hearing other than the fiscal intermediary. Makes the final decision of the Board binding on all parties to the hearing for the cost reporting periods covered by the decision. Makes such decision binding on the Secretary of Health and Human Services and on the party intermediary with respect to all other parties for all subsequent cost reporting periods unless the Secretary promulgates a regulation inconsistent with the Board's decision. Binds by such decision the Secretary and all fiscal intermediaries with respect to determinations for which the same issues and facts pertain unless the Secretary publishes within 120 days of the decision a statement of nonacquiescence in such decision. Permits a provider of services to obtain judicial review of certain final decisions of the fiscal intermediary if the Board determines or is deemed to have determined that it is without authority to decide the question. Requires the Board to provide for publication of its decisions and to submit an annual report on its activities to Congress. Permits judicial review of a regulation or instruction of the Secretary or of the Administrator of the Health Care Financing Administration if such action is brought within a certain period of time and if the regulation or instruction financially affects either a provider of services of $100,000 for any cost reporting period reporting period or a group of providers of services of $500,000 for any such period.
United States · United States Congress · 24 July 1980
Amends the Internal Revenue Code to increase from $20,000 to $75,000 in 1980 (with inflation adjustments in 1981 and thereafter) the earned income exclusion for U.S. citizens working abroad who are bona fide residents of a foreign country. Repeals the requirement that, as a condition of their employment, such individuals reside in a hardship area. Reduces from 17 to 11 months the residency requirement for such exclusion. Waives such requirement if the Secretary of the Treasury determines that such individuals were required to leave a foreign country because of war, civil unrest, or other adverse conditions before the end of the 11 month period, and that they would have otherwise met such residency requirement. Provides for an income tax exclusion for the value of employer-provided lodging in a camp in cases where satisfactory housing is not generally available. Reduces from 17 to 11 months the foreign residency requirement with respect to the deduction for certain housing expenses of living abroad.
United States · United States Congress · 21 July 1980
Requires the Director of the International Communication Agency to make available to the Administrator of General Services a copy of each film with footage of Lyndon Johnson. Directs the Administrator to deposit such copies with the Lyndon Baines Johnson Library in Texas.
United States · United States Congress · 2 July 1980
Expresses the sense of the Congress that U.S. foreign policy should reflect a national strategy of peace through strength with specified principles and goals.
United States · United States Congress · 1 July 1980
Amends the Internal Revenue Code to exclude from the gross estate of an individual up to $500,000 of the value of an annuity under a qualified State judicial plan or any benefits payable thereunder. Defines "qualified State judicial plan" as a compulsory defined benefit plan for the exclusive benefit of judges or their beneficiaries. Provides that the designation of a beneficiary under a State judicial plan shall not be considered a transfer of property for purposes of the gift tax.
United States · United States Congress · 1 July 1980
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to authorize a U.S. court to penalize an individual convicted of a felony by excluding any wages and self-employment income earned by such individual during the calendar year in which such conviction occurs or any prior year from the wages and income of such individual for purposes of determining the old age, survivors and disability insurance (OASDI) benefits payable to that individual. Declares that such a penalty shall cease to apply after such individual serves his or her sentence or is pardoned or paroled. Authorizes the Secretary of Health and Human Services (formerly, the Secretary of Health, Education, and Welfare) to certify directly to the administrator of a penal, correctional, or psychiatric institution the payments of OASDI benefits payable to any inmate who has been convicted of a felony or found not guilty of a felony by reason of insanity, provided such institution has established a system for obtaining reimbursement from its inmates for maintenance, rehabilitation, or related expenses. Prohibits the payment of any disability insurance benefits to any individual convicted of a felony if the disabling injury occurred during the commission of the felony. Prohibits the payment of any survivors insurance benefits to any individual who was convicted of the felonious homicide of the person upon whose earnings such benefits are based. Declares that for the purpose of determining OASDI benefits an individual shall not qualify as a full-time student during a period exceeding four months in which the individual does not attend school if the individual is incarcerated after being convicted of a felony or found guilty of a felony by reason of insanity. States that benefits withheld from incarcerated individuals pursuant to this Act shall be treated as having been paid to such individuals for purposes of determining the benefits to which other persons are entitled on the basis of the wages and self-employment income of such individuals.
United States · United States Congress · 1 July 1980
Requires the Director of the International Communication Agency to make available a copy of the film "The President's Country" for distribution within the United States.
United States · United States Congress · 27 June 1980
Amends the Internal Revenue Code to provide homebuilders with an income tax credit for the construction of residences which incorporate a passive solar energy system. Directs the Secretary of the Treasury, after consultation with the Secretaries of Energy and Housing and Urban Development, to prescribe regulations setting forth a solar construction credit table for purposes of determining the amount of the credit for which the incorporator of the solar energy system is eligible. Limits the dollar amount of such credit to $2,000 for calendar years prior to 1986 and phases out the amount of the credit by $500 decrements until 1989 when such credit terminates. Defines "passive solar energy system" as a system which contains a solar collection area, an absorber, a storage mass, a heat distribution method, and heat regulation devices. Requires such system to be installed in a new residence after September 30, 1980 and before January 1, 1989.
United States · United States Congress · 26 June 1980
Amends Title II (Old Age, Survivors, and Disability Insurance) of the Social Security Act to revise the amounts of moneys appropriated annually from the Treasury to the Federal Disability Insurance Trust Fund.
United States · United States Congress · 25 June 1980
Expresses the sense of Congress that the present level of the trade deficit with Japan is intolerable and threatens the future of trade between our nations. Urges Japan to cooperate in correcting such deficit.
United States · United States Congress · 12 June 1980
Authorizes appropriations for fiscal years 1981 through 1985 to the Secretary of Agriculture to carry out a program of matching grants to States to assist "1890 land grant colleges", including Tuskegee Institute, in acquiring and improving agricultural and food research facilities and equipment.
United States · United States Congress · 9 June 1980
Extends the congratulations of the Congress to the Order of the Sons of Italy in America for their 75th anniversary. Proclaims Sunday, June 22, 1980, as "National Italian-American Day."
United States · United States Congress · 5 June 1980
Amends the Internal Revenue Code to provide that any income received or accrued by a tax-exempt mutual or cooperative electric or telephone company from qualified pole rentals, or by a cooperative telephone company from the sale of display listings in a directory furnished to company members, shall not be treated as unrelated business income subject to tax. Defines qualified pole rental as any rental of a pole (or other structure used to support wires) if: (1) such pole or structure is used by the telephone or electric company in providing telephone or electric services to its members; and (2) the use of such pole or structure pursuant to the rental is in connection with the transmission by wire of electricity or of telephone or other communications.
United States · United States Congress · 5 June 1980
Limitation on Government Recordkeeping Requirements and Actions Act of 1980 - Prohibits any Federal agency from: (1) requiring any person to maintain, prepare, or produce any record (other than a record relating to a dangerous material) of an event after four years have expired since the event occurred; and (2) commencing an action against a person who violated a regulation if four years or more have expired since such violation occurred, except as otherwise provided by the Internal Revenue Code or a regulation promulgated thereunder.
United States · United States Congress · 4 June 1980
Expresses the sense of Congress that the President should restore and maintain the peaceful processing of Cubans, and identify and remove from the United States those Cubans who participated in acts of destruction at the processing sites.
United States · United States Congress · 3 June 1980
Amends the Internal Revenue Code to exempt a certain portion of royalty owner oil production from the windfall profit tax. Limits the amount so exempted per quarter to ten barrels per day. Requires proportionate allocation of any production in excess of ten barrels per day between tier 1 oil, tier 2, and tier 3 oil, and within any tier on the basis of removal prices. Requires allocation of the ten barrel amount among royalty owners who are members of the same related group.
United States · United States Congress · 29 May 1980
Allows an individual under the Internal Revenue Code an income tax deduction equal to 50 percent of the travel deposit loss sustained by such taxpayer as a result of the boycott of the 1980 Summer Olympics. Limits the amount of such deduction to $2,500.
United States · United States Congress · 29 May 1980
Extends the congratulations of the House of Representatives to members of the 1980 handicapped Olympic team and recognizes specified organizations for their efforts in producing the second winter Olympics for the physically handicapped.
United States · United States Congress · 21 May 1980
Nuclear Waste Research, Development, and Demonstration Act of 1980 - Directs the Secretary of Energy to establish a research, development, and demonstration program for the disposal of nuclear wastes. Requires the Secretary to identify four regional repository sites in the continental United States, at least one of which shall be located in each of the eastern, central, and western regions of the United States. Directs that emphasis be given to federally owned sites. Directs the Secretary to design, construct, and operate four technology-demonstration repository facilities at the sites selected. Requires that all four repositories be in operation by the end of fiscal year 1990, with the first having been placed in operation by the end of fiscal year 1986. Sets forth certain design requirements for such sites and for disposal methods. Requires the Secretary to conduct a study and report to Congress on advanced techniques for disposal of low-level radioactive wastes.
United States · United States Congress · 14 May 1980
Establishes the Public Debt Retirement Trust Fund in the Treasury of the United States. Appropriates to such Trust Fund amounts equivalent to the crude oil windfall profit tax and the oil import fees imposed by the President under Proclamation 4744 on April 2, 1980. Requires the transfer of such amounts at least monthly from the general fund of the Treasury to the Trust Fund. Limits the use of such Trust Fund amounts to the payment, purchase before maturity, or redemption of any obligations included in the public debt. Requires cancellation and retirement of all obligations so paid for, purchased, or redeemed. Repeals provisions of the Crude Oil Windfall Profit Tax Act of 1980 which set up the Windfall Profit Tax Account in the Treasury and direct the allocation of amounts deposited therein.
United States · United States Congress · 6 May 1980
Amends the Internal Revenue Code to provide for the deductibility of employer contributions to a deferred compensation plan for employees who are nonresident aliens.
United States · United States Congress · 29 April 1980
Amends the Internal Revenue Code to exempt a certain portion of royalty owner oil production from the windfall profit tax. Limits the amount so exempted per quarter to ten barrels per day. Requires proportionate allocation of any production in excess of ten barrels per day between tier 1 oil, tier 2, and tier 3 oil, and within any tier on the basis of removal prices. Requires allocation of the ten barrel amount among royalty owners who are members of the same related group.
United States · United States Congress · 22 April 1980
Guillain-Barre Syndrome Compensation Commission Act - Establishes the Guillain-Barre Syndrome Compensation Commission to fairly and expeditiously hear, determine, and pay claims against the United States for injuries to individuals who contracted such syndrome after immunization pursuant to the swine flu program. Sets forth the composition and operating procedures of such Commission. Authorizes the Commission to appoint a director and staff and procure other necessary personnel. Directs the Commission to hold hearings at times and places necessary to carry out the purposes of this Act. Authorizes the Commission to issue subpenas relative to procuring evidence of the liability of the United States for damages to a claimant. Provides judicial procedures for refusal to obey such subpenas. Authorizes the Chairperson of the Commission to secure any information from Federal agencies not exempted from disclosure by rule of law. Directs that any claim for relief under this Act shall be submitted to the Commission within 12 months after the date of enactment of such Act. Requires the Commission, within 120 days of receipt of such claim, to hold a hearing to determine the eligibility and amount of damages due any such claimant. Declares a claimant eligible for damages if: (1) a timely claim has been filed; (2) the Guillain-Barre Syndrome was contracted within 20 weeks after immunization; and (3) the claimant has not received a full settlement of such claim against the United States. Specifies time periods under which the Commission shall make a final determination pursuant to any claim and to make payment of damages due any claimant. Declares that any payment to a claimant shall be in full settlement of all claims of such claimant against the United States arising out of the swine flu program. Directs the Commission to submit a final report to the President and each House of Congress pursuant to its operations under this Act, within three years after the date of enactment of such Act. Declares that the Commission shall terminate on a date determined by the Secretary of Health and Human Services.
United States · United States Congress · 17 April 1980
Amends the Internal Revenue Code, with respect to the gift tax, to: (1) increase the annual gift tax exclusion from $3,000 to $10,000; and (2) declare that certain transfers for consumption shall not be treated as a transfer of property by gift for tax purposes. Defines "qualified transfer for consumption" as any transfer to a child of the transferor under the age of 21, or any other resident of the transferor's household, to pay current educational, medical, dental, food, clothing, or maintenance of living accommodations costs. Prohibits the transferee from acquiring any property which will retain significant value after one year from such transfer.
United States · United States Congress · 28 March 1980
Requires a rail carrier which has market dominance to prove that its proposed rates will not exceed a maximum sufficient to cover its costs and a reasonable return. Prohibits the Interstate Commerce Commission from allowing a rail carrier to impose subsidy burdens on certain shippers in order to achieve adequate overall revenue levels.
United States · United States Congress · 25 March 1980
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act and the Internal Revenue Code to include Members of Congress and the Vice President under the Federal Old Age, Survivors and Disability Insurance system.
United States · United States Congress · 19 March 1980
Expresses the sense of the Congress that U.S. foreign policy should reflect a national strategy of peace through strength with specified principles and goals.
United States · United States Congress · 6 March 1980
Small Business Motor Fuel Marketer Preservation Act of 1980 - Amends the Small Business Act to authorize the Small Business Administration (SBA) to make loans to small businesses acquiring gas stations from a refiner. Makes it unlawful for a refiner, other than an independent or small refiner, to operate a gas station in the United States. Requires a refiner, in disposing of any interest in such a station, to offer a right of first refusal to the dealer at such station. Sets forth the requirements for such an offer. Makes it unlawful for a refiner to: (1) exceed specified annual sales limitations in any State (requires the Federal Trade Commission to determine specified limitation formulas); and (2) sell motor fuel at any time at any point of transfer at different prices (except for price differentials which reflect manufacturing, sale, or delivery differences). Stipulates that a refiner shall: (1) be in violation of this Act if such refiner withholds available motor fuel from a purchaser and then resells such fuel at a lower price to refiner-operated stations; and (2) not be prevented from charging a uniform surcharge in connection with a sale of motor fuel as consideration for the purchaser's use of a refiner's trademark or other such identifying symbol. Makes it unlawful for any person to interfere in any way with the purchasing, selling, or storing of motor fuel by a dealer. Makes it unlawful for any dealer at a station displaying a trademark or identifying symbol of a particular refiner to sell motor fuel not refined by such refiner without providing notice to purchasers. Requires each refiner within three months of enactment to provide to the Federal Trade Commission information regarding the number of: (1) gallons of motor fuel sold, consigned, or distributed in each State during the preceding year; (2) gallons of motor fuel sold to its stations in each State during the preceding year; and (3) barrels of crude oil produced and refined during the preceding year. Requires persons owning 50 or more motor fuel stations in the United States to report specified information to the Commission. Sets forth fines for violation of this Act. Permits civil actions to be brought against violators of the requirements of the Act.
United States · United States Congress · 27 February 1980
Social Security Amendments of 1980: Title I: Old-Age, Survivors, and Disability Insurance Program Improvements - Amends titles II (Old Age, Survivors and Disability Insurance) and XVIII (Medicare) of the Social Security Act to permit the Trustees of the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, and the Federal Hospital Insurance Trust Fund to make loans to the other Funds, prior to fiscal year 1991, whenever one of the funds falls below 25 percent of the amount of its disbursements for the 12 months preceding the borrowing. Provides for the repayment of such loans. Authorizes the Secretary of Health and Human Services to pay travel expenses incident to medical examinations requested by the Social Security Administration to determine disability, and to parties, their representatives, and necessary witnesses, for travel to reconsideration interviews and to proceedings before administrative law judges under titles II, XVI (Supplemental Security Income), or XVIII of the Act, or title IV (Black Lung Benefits) of the Federal Mine Safety and Health Act of 1977. Prevents, under title II, in calculating the deduction for an individual entitled to: (1) wife's insurance benefits by reason of having a child in her care; (2) child's benefits; or (3) mother's benefits, because of work, the charging of excess earnings to any month in which an individual did not engage in self-employment and did not render services for wages of more than the applicable exempt amount as determined under title II. Modifies, under title II, the penalty for failure to make a timely report of excess earnings to the Secretary. Increases penalties for: (1) excessive charges by individuals representing OASDI or SSI claimants before the Secretary; and (2) misuse of a social security number. Amends title II of the Act and the Internal Revenue Code to consider any employee social security or unemployment taxes paid by any employer without deduction from the wages of the employee to constitute wages, except for those paid to domestic employees in private homes. Requires employers to pay social security taxes on the full amount of covered tips received by an employee. Includes under the Internal Revenue Code and title II of the Act: (1) as wages, cash paid to agricultural employees by an employer who has annual total expenditures for agricultural labor in excess of $2,500; and (2) as an employee, any individual who performs services for remuneration as a crew leader or who is furnished by a crew leader to perform agricultural labor. Limits, under title II, a self employed individual to one optional method for reporting net earnings whether the business is farm or nonfarm. Provides, under title II, that a worker who was entitled to disability benefits before age 31 may again be covered if the worker has at least one quarter of covered employment for every two elapsed quarters after reaching age 21. Provides that a worker under age 65 receiving disability benefits shall have such benefits reduced by a certain amount of workers' compensation benefits received by the worker. (Presently this offset provision is applicable only to disabled workers under age 62). Provides OASDI coverage for United States citizens working outside the U.S. for a foreign affiliate of an American employer. Eliminates the present requirement that coverage may only be provided to employees of a foreign subsidiary of a domestic corporation. Reduces from 20 to 10 percent the ownership interest in the affiliate that is required to be held by the American employer. Permits title II beneficiaries to work as much as 45 hours a month in noncovered remunerative activity outside the U.S. before making benefits deductions. Authorizes the Secretary to require any requester of earning histories to pay the full cost of providing the information if the request is made to assist a party in interest in the administration of an employee benefit plan. Title II: Elimination of Gender-Based Distinctions Under the Old-Age, Survivors, and Disability Insurance Program - Amends title II of the Act to eliminate gender-based distinctions in awarding benefits under such title. Equalizes treatment of fathers, husbands, divorced husbands, surviving divorced husbands, and widowers with treatment of their female counterparts under the Old-Age, Survivors, and Disability Insurance Program.
United States · United States Congress · 26 February 1980
Amends the Powerplant and Industrial Fuel Use Act of 1978 to limit the sum of all severance taxes or fees, for any fiscal year, levied upon or collected from any taxpayer by a State or any political subdivision thereof on coal destined for shipment in interstate commerce for use in any powerplant or major fuel- burning installation or on any improvements or other rights, property, or assets produced, owned, or used in connection with the production of such coal. States that such tax shall not exceed a total of 12 1/2 percent of the value of such coal produced during a fiscal year.
United States · United States Congress · 26 February 1980
Research Revitalization Act of 1980 - Amends the Internal Revenue Code to permit a taxpayer engaged in a trade or business an income tax credit equal to 25 percent of the cash contributions made by such taxpayer to a reserve fund established to finance research or experimentation related to the taxpayer's business. Limits the total amount of such credit to five percent of the taxable business income of the taxpayer for the taxable year. Exempts such reserve fund from income taxation. Allows an income tax deduction for research expenses paid out of the reserve fund during the taxable year. Specifies that research financed pursuant to this Act shall be performed by an institution of higher education. Prescribes tax penalties for the use of funds from the research reserve for purposes other than research and experimentation.
![Official portrait of Rep. Pickle, J. J. [D-TX-10]](https://www.congress.gov/img/member/p000328_200.jpg)