Skip to content
PoliticalRepoPoliticalRepo

Person

Official portrait of Rep. Pickle, J. J. [D-TX-10]

Rep. Pickle, J. J. [D-TX-10]

United States · Official source

Records

1,600 records where Rep. Pickle, J. J. [D-TX-10] is listed as a sponsor, author, or other actor. Search with topics and years

Bill· HRH.R. 1050 (96th)referred

A bill to provide for the establishment of a National Agricultural Cost of Production Board.

United States · United States Congress · 18 January 1979

Establishes a National Agricultural Cost of Production Board to review, and advise the Secretary of Agriculture concerning, the adequacy and accuracy of the cost-of-production formulas used by the Department of Agriculture in connection with the administration of its price support programs.

Bill· HRH.R. 1075 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to provide for the refund of the gasoline tax to the agricultural aircraft operator, and for other purposes.

United States · United States Congress · 18 January 1979

Amends the Internal Revenue Code to treat, for excise tax purposes, aerial applicators who are the ultimate purchasers of gasoline as having used such gasoline on a farm for farming purposes. Requires the refund of the excise tax on gasoline to any aerial applicator who is the ultimate purchaser thereof.

Bill· HRH.R. 1051 (96th)referred

A bill to require that imported meat and meat food products made in whole or part of imported meat be subjected to certain tests and that such meat or products be identified as having been imported; to require the inspection of imported dairy products and that such products comply with certain minimum standards of sanitation; to require that the cost of conducting such tests, inspections, and identification procedures on imported meat and meat food products and on dairy products, as the case may be, be borne by the exporters of such articles, and for other purposes.

United States · United States Congress · 18 January 1979

Title I: Meat and Meat Products - Amends the Federal Meat Inspection Act to require the labeling as imported of the package or container of any imported meat or meat product capable of use as human food. Requires that such products: (1) meet the same health standards as domestically produced meat; and (2) be tested in the exporting country. Requires periodic tests of such products in the United States by the Department of Agriculture. Authorizes the Secretary of Agriculture to prescribe necessary assessments and fees. Title II: Dairy Products - Prohibits the importation of dairy products into the United States unless certified wholesome and pure by the Secretary of Health, Education, and Welfare. Requires the Secretary to establish standards for such products comparable to standards imposed on domestic dairy products. Directs the Secretary to inspect imported dairy products and to require a certificate of compliance to accompany them. Requires imported dairy products to comply with United States labeling and packaging requirements, and to carry indications on their labeling that they are imported.

Bill· HRH.R. 956 (96th)referred

A bill to require committee reports on proposed legislation to contain statements of the reporting and recordkeeping requirements which will be imposed on individuals, private industry, and State and local governments as a result of the enactment of such proposed legislation.

United States · United States Congress · 18 January 1979

Amends the Legislative Reorganization Act of 1970 to require House of Representatives committee reports on proposed legislation of a public character to contain statements estimating the reporting and recordkeeping requirements imposed on individuals, private industry, and State and local governments as a result of the enactment of such legislation. Prohibits the House of Representative from considering any legislation reported in the House unless it contains such a statement. Declares that the requirements of this Act shall be considered as part of the rules of the House.

Bill· HRH.R. 605 (96th)reported

Solar Energy Bank Act

United States · United States Congress · 15 January 1979

Solar Energy Bank Act - Establishes a Government corporation in the Department of Housing and Urban Development to be known as the Solar Energy Development Bank to make long-term, low-interest loans to encourage the use of solar energy in commercial and residential structures. Sets forth requirements for loan eligibility concerning the term and amount of the loan and necessary warranties for the solar energy systems covered by such loan. Prohibits conflicts of interest on the part of officers or employees of the Bank. Imposes criminal penalties for the furnishing of false or misleading information by applicants for loans under this Act. Establishes a seven-member Advisory Board to make annual reports to Congress and the President on the operation of the program established by this Act. Prohibits subsidy payments under this Act to any person who has received other Federal assistance for purchase and/or installation of energy systems similar to the solar systems assisted under this Act.

Bill· HRH.R. 653 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to exclude from the gross estate of any individual benefits payable under certain State judicial plans, and for other purposes.

United States · United States Congress · 15 January 1979

Amends the Internal Revenue Code to exclude from the gross estate of an individual 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 elected 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.

Bill· HRH.R. 654 (96th)referred

A bill relating to tax treatment of qualified dividend reinvestment plans.

United States · United States Congress · 15 January 1979

Amends the Internal Revenue Code to exclude from gross income a corporate stock distribution to a stockholder based upon the reinvestment of stock dividends in the corporation by such stockholder pursuant to his election to participate in a qualified dividend reinvestment plan, as defined in this Act. Limits the amount of such exclusion to $1,500 per year. Establishes a rebuttable presumption that a distribution made by a corporation which purchases its common stock within one year of such distribution shall not be deemed a distribution pursuant to a qualified dividend reinvestment plan.

Bill· HRH.R. 655 (96th)referred

Cargo Security Act of 1979

United States · United States Congress · 15 January 1979

Cargo Security Act of 1979 - Title I: Cargo Security for Property Being Transported in Interstate and Foreign Commerce - Directs the Secretary of Transportation to establish regulations to assure the safety and security of property under the control of carriers, freight forwarders, or terminal operators subject to the Federal Aviation Act of 1958, the Interstate Commerce Act, or the Shipping Act of 1916 while such property is being transported in interstate or foreign commerce with respect to: (1) proper packaging; (2) proper documentation and labeling; (3) comprehensive and uniform loss reporting; and (4) personnel security. Sets forth civil penalties for the violation of any regulation promulgated by the Secretary pursuant to this Act. Stipulates that orders of the Secretary assessing such a penalty shall be reviewable by the United States Court of Appeals in the circuit in which the violation occurred. Requires the Secretary to submit annual reports to the Congress on the administration of this title. Directs the Secretary to: (1) determine the causes and scope of cargo losses; (2) evaluate cargo theft deterrents; (3) examine insurance liability limitations for carriers; (4) encourage the development of crime prevention technology; (5) study the feasibility of Federal licensing or identification systems; and (6) publicize information concerning cargo security problems and measures designed to eliminate such problems. Sets forth criminal penalties for any individual who, without authority, affixes recognized security seals to goods in interstate or foreign commerce, or who, without authority, willfully removes, breaks, or defaces such a seal. Sets forth criminal penalties for individuals who, without authority, enter into any warehouse, designated storage area, or vehicle containing goods moving in interstate or foreign commerce. Sets forth criminal penalties for knowingly making false statements in making application for employment with common carriers, freight forwarders or terminal operators. Title II: Customs Port Security - Directs the Secretary of the Treasury to issue security and safety regulations to protect cargo at any ports of entry while such cargo is under the control of: (1) any carrier subject to the Federal Aviation Act of 1958, the Interstate Commerce Act, or the Shipping Act of 1916; or (2) any terminal operator. Sets forth civil penalties for violating such regulations. Makes such penalties assessed by the Secretary reviewable by the United States Court of Appeals in which the violation occurred. Requires the Secretary to submit annual reports to the Congress on the administration of this title. Sets forth criminal penalties for the unlawful affixing, removal, breaking, or defacing of customs seals. Sets forth criminal penalties for the malicious entering of any bonded warehouse, vessel, or vehicle containing bonded merchandise or baggage with intent to unlawfully remove such merchandise or baggage. Sets forth criminal penalties for the removal of such merchandise or baggage. Title III: Interagency Council on Cargo Security - Establishes an Interagency Council on Cargo Security to identify and coordinate Federal department and agency actions relating to cargo security.

Bill· HRH.R. 498 (96th)referred

Congressional Award Program Act

United States · United States Congress · 15 January 1979

Congressional Award Program Act - Establishes the Congressional Award Program in the United States and its territories to recognize and promote youth leadership and excellence in the areas of expedition fitness, personal creative development, and public service. Creates a Congressional Award Board with a Director to supervise such program. Authorizes the appointment of State award directors under this Act. Creates three Congressional Award Medals to be awarded under this Act.

Bill· HRH.R. 460 (96th)referred

A bill to amend the Trade Act of 1974.

United States · United States Congress · 15 January 1979

Amends the Trade Act of 1974 to reserve textiles and textile products from trade negotiations to reduce duties or import restrictions.

Bill· HRH.R. 333 (96th)referred

A bill to amend title II of the Social Security Act to provide that renewal commissions, received by a retired insurance agent from life insurance policies which were sold by him before his retirement, shall not be taken into account in determining his net earnings from self-employment for purposes of the earnings test.

United States · United States Congress · 15 January 1979

Amends title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to disregard renewal commissions received by an insurance salesman from life insurance policies which such salesman sold before reaching age 65, for purposes of computing OASDI benefits based on income.

Bill· HRH.R. 363 (96th)referred

A bill to provide for additional sentences for commission of a felony with use of a firearm.

United States · United States Congress · 15 January 1979

Provides that anyone using or carrying a firearm during the commission of any felony prosecutable in Federal court may, in addition to the punishment provided for such crime, be sentenced to a term of imprisonment of not less than five nor more than 15 years. Requires the court to state in writing its reasons for deciding not to impose such additional sentence. Precludes the granting of probation or the suspension of such additional sentence. Requires in the case of a second or subsequent conviction the imposition of a term of imprisonment of not less than ten nor more than 30 years. Stipulates that in such case the sentence: (1) may not be suspended; (2) may not include probation; and (3) may not run concurrently. Includes in the definition of "dangerous special offenders" for purposes of the special sentencing procedure a defendant who used or unlawfully carried a firearm during the commission of a felony.

Bill· HRH.R. 154 (96th)passed

A bill to incorporate the Gold Star Wives of America.

United States · United States Congress · 15 January 1979

Grants a Federal charter to the Gold Star Wives of America. Declares that the purpose of such corporation is to aid widows and children of persons who died in the service of their country.

Bill· HRH.R. 118 (96th)referred

A bill to amend the Agriculture Act of 1949 to require that the proclamation made by the Secretary of Agriculture with respect to the national program acreage for feed grains to be made no later than October 15 of each year for crops harvested in the next succeeding calendar year.

United States · United States Congress · 15 January 1979

Amends the Agriculture Act of 1949 to require the Secretary of Agriculture to proclaim a national program acreage for feed grains no later than October 15 (currently November 15) of each year for crops harvested in the next succeeding calendar year.

Bill· HRH.R. 13 (96th)referred

A bill to repeal the carryover basis provisions added by the Tax Reform Act of 1976.

United States · United States Congress · 15 January 1979

Amends the Internal Revenue Code to repeal the carryover basis provisions enacted by the Tax Reform Act of 1976 which provide that beneficiaries receiving property from a decedent's estate will retain the decedent's basis in the property. Restores prior law which "stepped up" or "stepped down" the property's basis to its market value at the time of death without imposing tax consequences on the appreciation or depreciation the property underwent while held by the decedent.

Resolution· HCONRESH.Con.Res. 10 (96th)passed

A concurrent resolution to express the sense of Congress that a United Nations special investigatory commission should be established to secure a full accounting of Americans listed as missing in Southeast Asia.

United States · United States Congress · 15 January 1979

Declares it the sense of the Congress that the Secretary of State should seek the good offices of the Secretary General of the United Nations for the purpose of establishing a special investigatory commission charged with the responsibility of securing a full accounting of Americans listed as missing in Southeast Asia.

Bill· HRH.R. 14384 (95th)referred

Cargo Security Act

United States · United States Congress · 14 October 1978

Cargo Security Act - Title I: Cargo Security for Property Being Transported in Interstate and Foreign Commerce - Directs the Secretary of Transportation to establish regulations to assure the safety and security of property under the control of carriers, freight forwarders, or terminal operators subject to the Federal Aviation Act of 1958, the Interstate Commerce Act, or the Shipping Act of 1916 while such property is being transported in interstate or foreign commerce with respect to: (1) proper packaging; (2) proper documentation and labeling; (3) comprehensive and uniform loss reporting; and (4) personnel security. Sets forth civil penalties for the violation of any regulation promulgated by the Secretary pursuant to this Act. Stipulates that orders of the Secretary assessing such a penalty shall be reviewable by the United States Court of Appeals in the circuit in which the violation occurred. Requires the Secretary to submit annual reports to the Congress on the administration of this title. Directs the Secretary to: (1) determine the causes and scope of cargo losses; (2) evaluate cargo theft deterrents; (3) examine insurance liability limitations for carriers; (4) encourage the development of crime prevention technology; (5) study the feasibility of Federal licensing or identification systems; and (6) publicize information concerning cargo security problems and measures designed to eliminate such problems. Sets forth criminal penalties for any individual who, without authority, affixes recognized security seals to goods in interstate or foreign commerce, or who, without authority, willfully remove, breaks, or defaces such a seal. Sets forth criminal penalties for individuals who, without authority, enter into any warehouse, designated storage area, or vehicle containing goods moving in interstate or foreign commerce. Sets forth criminal penalties for knowingly making false statements in making application for employment with common carriers, freight forwarders or terminal operators. Title II: Customs Port Secretary - Directs the Secretary of the Treasury to issue security and safety regulations to protect cargo at any ports of entry while such cargo is under the control of: (1) any carrier subject to the Federal Aviation Act of 1958, the Interstate Commerce Act, or the Shipping Act of 1916; or (2) any terminal operator. Sets forth civil penalties for violating such regulations. Makes such penalties assessed by the Secretary reviewable by the United States Court of Appeals in which the violation occurred. Requires the Secretary to submit annual reports to the Congress on the administration of this title. Sets forth criminal penalties for the unlawful affixing, removal, breaking, or defacing of customs seals. Sets forth criminal penalties for the malicious entering of any bonded warehouse, vessel, or vehicle containing bonded merchandise or baggage with intent to unlawfully remove such merchandise or baggage. Sets forth criminal penalties for the removal of such merchandise or baggage. Title III: Interagency Council on Cargo Security - Establishes an Interagency Council on Cargo Security which shall identify and coordinate Federal department and agency actions relating to cargo security.

Bill· HRH.R. 14210 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to exclude from the gross estate of any individual benefits payable under certain State judicial plans, and for other purposes.

United States · United States Congress · 29 September 1978

Amends the Internal Revenue Code to exclude from the gross estate of an individual 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 elected 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.

Bill· HRH.R. 14207 (95th)referred

A bill to amend the Trade Act of 1974.

United States · United States Congress · 29 September 1978

Amends the Trade Act of 1974, with respect to the authority of the President to negotiate trade agreements, to direct the President to reserve any article for which an agreement limiting agricultural imports has been entered into, from negotiations to reduce or eliminate customs duties or import restrictions.

Bill· HRH.R. 14167 (95th)referred

A bill to amend title XVIII of the Social Security Act with respect to reimbursement of physicians' services in teaching hospitals.

United States · United States Congress · 25 September 1978

Amends Title XVIII (Medicare) of the Social Security Act to exclude from inpatient hospital services provided under such Title the services of a physician in a teaching hospital only if: (1) the hospital elects to receive any payment due under Medicare for reasonable costs of such services; and (2) all physicians in the hospital agree not to bill charges for professional services rendered in such hospital to individuals covered by Medicare.

Bill· HRH.R. 14127 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to exclude from the gross estate of any individual benefits payable under certain State judicial plans, and for other purposes.

United States · United States Congress · 19 September 1978

Amends the Internal Revenue Code to exclude from the gross estate of an individual 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 elected 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.

Bill· HRH.R. 14115 (95th)referred

Soft Drink Interbrand Competition Act

United States · United States Congress · 19 September 1978

Soft Drink Interbrand Competition Act - Declares that exclusive territorial arrangements made as a part of a licensing agreement for the manufacture, distribution, or sale of a trademarked soft drink product are lawful under the antitrust laws provided such product is in substantial and effective competition with other products of the same general class.

Bill· HRH.R. 14041 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to clarify the application of the investment tax credit to certain enclosures or structures used for the housing, raising, or feeding of poultry or their produce.

United States · United States Congress · 11 September 1978

Amends the Internal Revenue Code to allow a ten percent investment tax credit for the construction of enclosures or structures used exclusively for the housing, raising, or feeding of poultry or their produce.

Bill· HRH.R. 13933 (95th)referred

A bill to provide for the deferral of proposed arbitrage bond regulations.

United States · United States Congress · 17 August 1978

Prohibits the issuance of any proposed or final regulations pertaining to arbitrage bonds between August 1, 1978, and December 31, 1979. Invalidates certain Treasury regulations pertaining to arbitrage bonds.

Bill· HRH.R. 13927 (95th)referred

A bill to amend title II of the Social Security Act to provide that renewal commissions, received by a retired insurance agent from life insurance policies which were sold by him before his retirement, shall not be taken into account in determining his net earnings from self-employment for purposes of the earnings test.

United States · United States Congress · 17 August 1978

Amends Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to disregard renewal commissions received by an insurance salesman from life insurance policies which such salesman sold before reaching age 65, for purposes of determining eligibility based on income for social security benefits.

Bill· HRH.R. 13771 (95th)referred

A bill to provide for the deferral of proposed Arbitrage Bond Regulations.

United States · United States Congress · 7 August 1978

Prohibits the issuance of any proposed or final regulations pertaining to arbitrage bonds between August 1, 1978, and December 31, 1979. Invalidates certain Treasury regulations pertaining to arbitrage bonds.

Bill· HRH.R. 13671 (95th)referred

A bill relating to tax treatment of qualified dividend reinvestment plans.

United States · United States Congress · 1 August 1978

Amends the Internal Revenue Code to exclude from gross income a corporate stock distribution to a stockholder based upon the reinvestment of stock dividends in the corporation by such stockholder pursuant to his election to participate in a qualified dividend reinvestment plan, as defined in this Act. Establishes a rebuttable presumption that a distribution made by a corporation which purchases its common stock within one year of such distribution shall not be deemed a distribution pursuant to a qualified dividend reinvestment plan.

Bill· HRH.R. 13619 (95th)reported

Individual Retirement Plan Technical Changes Act

United States · United States Congress · 27 July 1978

Individual Retirement Plan Technical Changes Act - Amends the Internal Revenue Code to extend the deadline for making contributions to an individual retirement account (IRA) to the date on which the taxpayer is required to file a tax return (including extensions) for the following year. Permits a taxpayer who makes a contribution to an IRA in excess of prescribed limits to apply such excess amount to a subsequent taxable year, for purposes of the income tax deduction. Allows an individual, or spouse of such individual, who participates in a tax exempt employer pension plan for any part of a taxable year to claim an income tax deduction for contributions to an IRA made in those months in which the individual or spouse was not an active participant in the employer plan. Permits an individual whose total contributions to an IRA do not exceed $1,750 to withdraw excess amounts before the close of the taxable year without penalty. Permits such individual to withdraw excess contributions without regard to the $1,750 limitation, if the contributions were made in reasonable reliance on erroneous information supplied by an employer. Requires that an individual retirement annuity contract provide that premiums not be fixed, that the annual premium not exceed $1,500, and that any refund of premiums be applied to the payment of future premiums or the purchase of additional benefits. Permits a participant in a tax-exempt employer pension plan to transfer less than the entire amount distributed from such a plan to an individual retirement account (IRA). Allows an individual who receives all or part of a lump sum distribution from an employer plan in the form of stock or other property to sell all or part of the property and rollover the proceeds to an IRA. Permits a surviving spouse of an employer plan participant to rollover distributions from such a plan into an IRA. Authorizes the Secretary of the Treasury to waive penalties on excess IRA accumulations if such accumulations result from a reasonable error by the taxpayer. Removes the limitation on the amount of an excess contribution which may be corrected through a distribution prior to the date for filing a tax return. Eliminates the separate individual reporting requirements for certain IRA's to which no special individual retirement plan tax is applicable for the taxable year.

Resolution· HCONRESH.Con.Res. 672 (95th)referred

A resolution relating to the occupation of Czechoslovakia by Soviet troops.

United States · United States Congress · 27 July 1978

Expresses the sense of the Congress that the President should use his influence to induce the Soviet Union to withdraw all troops occupying Czechoslovakia by December 1978, and to reevaluate sales and export licenses to the Soviet Union and participating Warsaw Pact countries if such withdrawal is not effectuated.

Law· HRH.R. 13597 (95th)open

A bill to authorize the Architect of the Capitol to install solar collectors for furnishing a portion of the energy needs of the Rayburn House Office Building and House Office Building Annex No. 2, and for other purposes.

United States · United States Congress · 25 July 1978

Directs the Architect of the Capitol to install solar energy devices in the Rayburn House Office Building and the House Annex Numbered 2. Authorizes appropriations of up to $3,000,000 to carry out this Act.

Bill· HRH.R. 13581 (95th)referred

A bill relating to tax treatment of qualified dividend reinvestment plans.

United States · United States Congress · 24 July 1978

Amends the Internal Revenue Code to exclude from gross income a corporate stock distribution to a stockholder based upon the reinvestment of stock dividends in the corporation by such stockholder pursuant to his election to participate in a qualified dividend reinvestment plan, as defined in this Act. Establishes a rebuttable presumption that a distribution made by a corporation which purchases its common stock within one year of such distribution shall not be deemed a distribution pursuant to a qualified dividend reinvestment plan.

Bill· HRH.R. 13542 (95th)referred

Tax Cut Extension Act

United States · United States Congress · 19 July 1978

Tax Cut Extension Act - Amends the Internal Revenue Code to extend until 1981: (1) the general tax credit; (2) the earned income credit; (3) withholding of tax requirements; (4) present corporate tax rates and the surtax extension; and (5) the credit for the employment of new employees.

Bill· HRH.R. 13488 (95th)referred

Foreign Earned Income Act

United States · United States Congress · 14 July 1978

Foreign Earned Income Act - Amends the Internal Revenue Code to limit the tax exclusion for income earned outside the United States to such income as is earned in a "qualified foreign country." Defines "qualified foreign country." Limits the amount of excludable income to $20,000 for United States citizens who establish bona fide residency in a qualified foreign country for at least one taxable year and for United States citizens or resident aliens who work in such a country during a period of 18 consecutive months. Limits the excludable amount to $25,000 for United States citizens who establish bona fide residency in a qualified foreign country for an uninterrupted period of three consecutive years. Treats presence on certain North Sea equipment used in exploring natural resources as presence in a qualified foreign country. Repeals the requirement that income earned outside the United States must be received in the country in which it is earned. Allows a tax deduction for United States citizens or residents working abroad for the sum of the qualified cost-of-living differential (difference between the cost-of-living in a particular foreign country and the Washington metropolitan area), housing, schooling, and home leave travel expenses. Limits the amount of the deduction to the amount earned abroad by an individual reduced by the amount excludable under the foreign earned income exclusion plus the amount of the exclusion for meals and lodging provided by an employer and the amount of specified allocable deductions. Specifies that the deductions for such living expenses be taken from gross income, thus permitting taxpayers who do not itemize deductions to claim such expenses as deductions in computing adjusted gross income. Sets forth definitions for qualified housing, schooling, and home leave travel expenses and rules for computing allowable deductions for such expenses. Permits an individual to maintain a separate household for spouse and dependents and still claim tax deductions for living expenses, if the living conditions in which such individual works are dangerous, unhealthy, or otherwise adverse. Increases the time and amount limitations for moving expenses for the relocation of a taxpayer at a new principal place of work outside the United States. Permits deductions for the moving expenses of a taxpayer due to retirement or for the expenses of a survivor upon the death of such taxpayer. Includes the storage fees incurred for the duration of a foreign assignment within the expenses qualifying for the moving expense deduction. Excludes from gross income meals and lodging furnished to the taxpayer, a spouse, and dependents by the employer outside the United States in a "camp style" or communal setting. Provides taxpayers working abroad the same extended repurchase time limitations as are presently provided servicemen stationed overseas for the nonrecognition of gain on the sale or exchange of a principal residence. Directs the Secretary of the Treasury to submit a report to Congress indicating the number and characteristics of individuals claiming tax benefits under this Act, the economic impact of such benefits, and the manner in which such benefits have been administered.