United States · United States Congress · 9 July 1981
Amends the National School Lunch Act to require schools participating in the school lunch program to provide a nutritionally superior lunch to its students. Lists the food in such lunches and bans the sale of sweets on school premises. Provides that such schools should establish a nutrition council to oversee, and recommend ways to improve, such program.
United States · United States Congress · 9 July 1981
Prohibits the use of appropriated funds for the purchase of United States Capitol Historical Society calendars for Members of the House of Representatives beginning with calendar year 1982.
United States · United States Congress · 25 June 1981
Amends the Federal Food, Drug, and Cosmetic Act to state that a food intended for human consumption shall be deemed misbranded unless it is labeled to show the amount of sodium and potassium it contains when in excess of a certain amount of milligrams. Permits the Secretary of Health and Human Services to exempt a food from such requirement by requiring the information to be prominently displayed in close proximity to the place of display or sale of such food. Exempts from such labeling requirements any manufacturer of such foods whose total annual sale are less than a specified amount.
United States · United States Congress · 23 June 1981
Tobacco Deregulation Act of 1981 - Title I: Repeal of Programs Concerning Price Support For and the Marketing of Tobacco - Amends the Agricultural Act of 1949 and the Agricultural Adjustment Act of 1938 to repeal specified programs concerning tobacco, including: (1) price supports; (2) parity payments; (3) review and adjustment of quotas; and (4) marketing quotas. Amends the Agricultural Trade Development and Assistance Act of 1954 and the Commodity Credit Corporation Charter Act to prohibit agricultural commodity assistance for tobacco. Amends the Agricultural Adjustment Act to prohibit the Secretary of Agriculture from issuing any orders that regulate the handling of tobacco. Makes such provisions applicable to the 1982 and subsequent crops of tobacco. Title II: Withdrawal of Consent Relating to Compacts Among States for Regulating Tobacco Production and Commerce - Repeals provisions relating to compacts among States providing for the control or production of, or commerce in, tobacco within such States. Withdraws congressional consent of such compacts. Title III: Tobacco Inspection and Related Services - Amends the Tobacco Inspection Act to direct the Secretary of Agriculture to collect fees from specified persons for the inspection, certification, and other services concerning tobacco at designated auction markets. Requires that such fees cover the cost of such services. Makes such provisions effective July 1, 1981. Title IV: Warehouse Examination, Inspection, and Licensing - Amends the United States Warehouse Act to direct the Secretary to collect a fee for examinations and inspections of agricultural product warehouses that covers the costs of providing such services. Authorizes appropriations. Makes the above provisions effective October 1, 1982. Title V: Increased Tax on Cigars and Cigarettes - Amends the Internal Revenue Code to increase the excise tax on cigars and cigarettes.
United States · United States Congress · 18 June 1981
Postal Service Amendments of 1981 - Authorizes the United States Postal Service to issue written demands requiring access to books, records, documents, or other objects believed to relate to any postal offense or civil matter under investigation by the Postal Service. Provides for the enforcement of such a demand by the appropriate district court. Authorizes the Postal Service to issue an order requiring any person to cease and desist from conducting a lottery or scheme for obtaining money or property by false representations through the mail. Declares that the resumption of such an activity through the use of any instrumentality of interstate commerce shall be considered to be a failure to comply with such order. Permits the Postal Service, in investigating whether a person is conducting such an activity, to tender the price of any article or service that such person has offered for sale. Declares that failure by such person to provide such article or service, or failure to comply with a written demand of the Postal Service for access to materials, shall constitute probable cause to believe such person is engaged in such activities, warranting the detention of such person's incoming mail. Establishes a civil penalty to be assessed by the Postal Service, after an opportunity for an agency hearing, against any person who: (1) attempts to evade an order directing the postmaster to return mail addressed to such person; (2) fails to comply with a cease and desist; or (3) assists another person in evading such an order.
United States · United States Congress · 17 June 1981
Amends the copyright law to eliminate the pre- July 1, 1982, restriction on the application of the manufacturing requirements to nondramatic literary material.
United States · United States Congress · 17 June 1981
Education Consolidation and Improvement Act of 1981 - Expresses the sense of Congress, with respect to the education of handicapped children, that: (1) the Education of All Handicapped Children Act needs to be amended in the light of limited financial resources and questions of administration and application; and (2) it would not be advisable at this time to consolidate funds for the education of disadvantaged children. Declares that the national interest in the education of handicapped children would be best served by the establishment of a national commission to study the operation of the Education of All Handicapped Children Act and to advise the President, the Secretary of Education, and the Congress on appropriate amendments to or restructuring of such Act by January 15, 1982. Title I: Financial Assistance to Meet Special Educational Needs of Children - Declares it to be the policy of the United States to continue to provide financial assistance to State and local educational agencies to meet the special needs of educationally deprived children, on the basis of entitlements calculated under title I of the Elementary and Secondary Education Act of 1965 (ESEA), in a manner which will eliminate burdensome and unproductive paperwork and free the schools of Federal supervision. Directs the Secretary of Education, during fiscal years 1983 through 1987, to make payments to State educational agencies for grants made on the basis of entitlements created under title I of ESEA and calculated in accordance with provisions of such title in effect on September 30, 1982. Directs the Secretary, in making such payments, to continue to utilize specified provisions of title I of such Act, with the exception of provisions relating to local program requirements and applications and to State and Federal administration of programs and projects. Requires that State and local educational agencies use such payments for programs and projects (including the acquisition of equipment and the construction of school facilities) designed to meet the special educational needs of educationally deprived children. Requires that State agency programs be designed to serve those categories of children (migratory, handicapped, neglected and delinquent) counted for eligibility for grants under specified ESEA provisions in accordance with the requirements of this title. Requires that local educational agencies use ESEA funds received under this title only for programs and projects: (1) designed to meet the special educational needs of educationally deprived children identified in accordance with specified provisions of this title; and (2) included in an application for assistance approved by the State educational agency and containing specified assurances concerning such programs and projects. Provides for the participation of children enrolled in private schools in special educational services and arrangements. Provides for appeals by State and local educational agencies of determinations by the Secretary that a local educational agency has substantially failed to provide for such participation on an equitable basis and that an alternative provider of such services should be sought. Sets forth requirements relating to: (1) maintenance of effort; (2) use of funds limited to excess costs; (3) Federal funds to supplement, not supplant regular non-Federal funds; (4) comparability of services (and written assurances thereof by local agencies); (5) exclusion of special State and local program funds; and (6) allocation of funds in certain States. Title II: Consolidation of Federal Programs for Elementary and Secondary Education - Declares it to be the purpose of this title: (1) to consolidate the program authorizations contained in titles II through IX of ESEA into a single authorization of grants to States for the same purposes set forth in such titles, but to be used in accordance with the educational needs and priorities of each State as determined by the State; and (2) to financially assist State and local educational agencies to improve elementary and secondary education (including preschool education) for public and private school children, in a manner which eliminates administrative and paperwork burdens on the schools. Vests basic responsibility for the administration of funds made available under this title in State educational agencies. Admonishes such agencies to discharge such responsibility in a manner which will not impose an unreasonable administrative burden. Declares the intent of Congress that the responsibility for the design and implementation of programs assisted under this title is mainly that of local boards of education, school superintendents and principals, classroom teachers, and supporting personnel. Authorizes appropriations for fiscal years 1983 through 1987. Sets forth provisions for allotments to States and for State grant applications. Requires that a State educational agency distribute at least 80 percent of the sums received as a State allotment to local educational agencies. Provides that such allocation be according to relative enrollments in public and nonpublic schools within the school districts of the local agencies, adjusted to provide higher per pupil allocations to agencies with the greatest numbers or percentages of children whose education imposes a higher average cost per child, such as children: (1) from low-income families; (2) of limited English proficiency; or (3) living in sparsely populated areas. Directs the Secretary to approve State agency criteria for such allocation adjustment if such criteria are reasonably calculated to produce an equitable distribution of funds. Sets forth requirements for local educational agency applications to receive such allocations. Requires that specified funds be used by State and local educational agencies to develop and implement a basic skills improvement program, as formerly authorized under title II of ESEA (Basic Skills Improvement). Authorizes State educational agencies to provide leadership and support for the basic skills improvement program. Sets forth requirements for school level basic skills improvement programs which local educational agencies must meet in applying for program funds. Authorizes State education agencies to carry out selected activities from among the full range of programs and projects formerly authorized under titles IV, V, VI, and VII of ESEA (Educational Improvement, Resources, and Support; State Leadership; Emergency School Aid; and Bilingual Education Programs) and titles III, VIII, and IX of ESEA (Special Projects; Community Schools; and Additional Programs for Gifted and Talented Children, Educational Proficiency Standards, and Women's Educational Equity), in accordance with requirements of this title, including a planned allocation of funds set forth in the State application. Sets forth authorized activities under such programs and projects. Sets forth requirements relating to: (1) maintenance of effort; (2) Federal funds being supplementary to, and not supplanting, non-Federal funds; and (3) participation of children enrolled in private schools. Authorizes the Secretary to use discretionary reserved funds for activities relating to the purposes of and programs under this Act, such as: (1) a national information source to assess program effectiveness and the needs of those served; (2) research and demonstrations; (3) teacher training improvement; and (4) implementation assistance for State and local educational agencies. Directs the Secretary to fund, from such discretionary reserved funds, the inexpensive book distribution program (Reading Is Fundamental), the special mathematics program, the national programs of arts in education, and the national diffusion network, as formerly authorized in specified provisions of ESEA, at least in amounts necessary to sustain these activities at the level of operations during fiscal year 1981, and then use the remainder of such funds for other authorized activities. Title III: General Provisions - Authorizes the Secretary to issue regulations relating to this Act: (1) on duties specifically assigned to the Secretary; (2) on proper fiscal accounting for appropriations and on the method of making payments authorized; and (3) which reasonably insure compliance with the specific requirements and assurances required. Prohibits the Secretary from issuing regulations on all other matters relating to the details of planning, developing, implementing, and evaluating State and local educational agency programs and projects. Permits the Secretary to consult with appropriate State, local, and private educational agencies and to provide, upon request, technical assistance, information, and suggested guidelines. Provides that regulations issued pursuant to this Act shall not have the standing of a Federal statute for the purposes of judicial review. Sets forth provisions for withholding of payments and for judicial review thereof. Provides that specified provisions of the General Education Provisions Act (relating to "State Educational Agency Monitoring and Agency Applications") shall not: (1) apply to programs authorized under this Act except to the extent that such provisions relate fiscal control and fund accounting procedures; and (2) be construed to authorize the Secretary to require any reports or take any actions not specifically authorized by this Act. Declares that the provisions of this Act shall take effect October 1, 1982. Repeals the Elementary and Secondary Education Act of 1965 (ESEA). Provides that funds appropriated in fiscal year 1982 pursuant to authorizations repealed by this Act and intended for use in the school year 1982 through 1983 shall be used in accordance with, and to carry out the purposes of, this Act.
United States · United States Congress · 15 June 1981
Amends title XVIII (Medicare ) of the Social Security Act to provide Medicare coverage of "personal emergency response services" provided by a "personal emergency monitoring agency." Defines "personal emergency response services" as the maintenance of digital electronic communication equipment in the home which signals a "personal emergency monitoring agency" for help.
United States · United States Congress · 11 June 1981
Judicial Survivors' Annuities Reform Act of 1981 - Amends the Judicial Survivors' Annuities Reform Act to revise the annuity program for survivors of Federal Justices, judges, and judicial officers. Makes the benefits conferred by this Act immediately available to any eligible individual. Permits a judicial officer who has participated in such annuity program to withdraw, in writing, according to specified procedures.
United States · United States Congress · 11 June 1981
Commercial and Industrial Structures Rehabilitation Act - Amends the Internal Revenue Code to increase from ten percent to 25 percent the investment tax credit percentage for qualified rehabilitation expenditures. Includes as qualified rehabilitation expenditures any expenditures for property which is otherwise eligible for the investment tax credit.
United States · United States Congress · 11 June 1981
Amends the Comprehensive Drug Abuse Prevention and Control Act of 1970 to require a judicial officer, in setting conditions for pretrial release for any person charged with certain narcotics offenses, to consider which conditions will reasonably assure the safety of the community, the personal safety of persons in the community, and the prevention of similar offenses by such person. Requires a judicial officer to deny release to any person charged with a narcotics offense who: (1) has previously been convicted of a felony narcotics offense under Federal, State, or foreign law; (2) is on parole, probation, or other conditional release for a felony offense under Federal or State law; (3) is an illegal alien; (4) was arrested in possession of a false passport; or (5) has been convicted of being a fugitive from justice. Requires the Government to provide clear and convincing evidence that the person charged falls within any such category and to establish that there is substantial probability that the person committed the offense . Permits the judicial officer to grant release to a person who has not been previously convicted of a felony narcotics offense upon a finding of special mitigating factors. Requires that the case of a person who is denied release be placed on an expedited calendar.
United States · United States Congress · 4 June 1981
Urban Jobs and Enterprise Zone Act of 1981 - Title I: Designation of Enterprise Zones - Amends the Internal Revenue Code to provide for the designation of enterprise zones, for a period ending December 31, 2001, and subject to the approval of the Secretary of Housing and Urban Development, by local governments or by State governments on behalf of local governments for purposes of extending the tax incentives and regulatory flexibility measures provided by titles II and III of this Act. Specifies that the Secretary may approve the designation of such zones only if: (1) the area is within the jurisdiction of the designating local government; (2) the boundary of the area is continuous and includes accessible vacant or underutilized properties; (3) the area has a population of at least 4,000 if any portion thereof is located within a standard metropolitan statistical area with a population of at least 50,000 or 2,500 otherwise or is an Indian reservation; and (4) the area meets specified unemployment and poverty requirements. Requires designating local governments, as a condition of the Secretary's approval, to agree in writing to follow a course of action which may include reducing tax rates, improving local services, simplifying or streamlining regulation of business, or receiving commitments of private entities to assist employees and residents of the area. Terminates the authority of the Secretary to designate enterprise zones on December 31, 1996. Sets forth minimum and maximum numbers of such designations. Describes areas to which preference shall be given in deciding to designate enterprise zones. Amends the Department of Housing and Urban Development Act to set forth the duties of the Secretary under this Act. Requires any property tax reduction effected by a local government under an agreed to program to be disregarded for purposes of determining the eligibility of a State or local government for Federal assistance or benefits. Expresses the sense of the Congress that: (1) local governments should attempt to facilitate to the greatest extent possible the employment of poor and unemployed residents of their enterprise zones and should consider the effects of a designation upon area employment practices and patterns; and (2) whenever possible, foreign-trade zones should be established within enterprise zones and that in the case of any application for designation of a foreign-trade zone within an enterprise zone: (A) the Foreign-Trade Zone Board should expedite the application process; (B) the Board, in evaluating such application, should consider future development to be expected as a result of the incentives provided by this Act; and (C) the Board should provide technical assistance to the applicants. Title II: Taxation - Subtitle A: Refundable Credits for Employers and Employees - Amends the Internal Revenue Code to allow employers a refundable income tax credit for five percent of the wages paid to unemployed or economically disadvantaged individuals who are certified as eligible under the Comprehensive Employment and Training Act and who perform at least 50 percent of their services within an enterprise zone. Disallows a deduction for the portion of the wages or salaries equal to the amount of such credit. Allows individuals who are employees of qualified businesses and at least 50 percent of whose services during the taxable year are performed in an enterprise zone a refundable tax credit for five percent of the earned income attributable to services performed in an enterprise zone during a 36-month period. Limits such credit to $1,500 for any taxable year. Defines "qualified business" as a person: (1) at least 50 percent of whose gross receipts are attributable to the active conduct of a trade or business within an enterprise zone; and (2) at least 40 percent of whose employees are individuals whose employment qualifies for the employers' credit allowed under this subtitle and who are hired after the later of the date on which the conduct of a business in an enterprise zone is begun or the area is designated as such a zone. Subtitle B: Reduction in Capital Gain Tax Rates - Reduces the alternative tax on capital gains and increases the capital gains deduction. Qualifies certain low-income rental housing located in an enterprise zone for such treatment. Permits property to remain qualified for purposes of the revised capital gains treatment after a designation of an enterprise zone has terminated. Exempts gain from the sale or exchange of property used in a business in an enterprise zone from the computation of the minimum tax. Removes as an item of tax preference accelerated depreciation on real property used in such a business. Subtitle C: Reduction in Gross Income of Trades or Businesses Operating in Zone - Excludes from taxable income a specified percentage of the sum of any amount received by a qualified business from the active conduct of a trade or business within an enterprise zone and any interest on financing provided by a taxpayer to a qualified business in connection with the conduct of such business. Subtitle D: Other Incentives - Permits any qualified business to elect to use the cash receipts and disbursements method of accounting without regard to any inventory requirements if its gross receipts do not exceed $2,000,000 in any prior taxable year. Allows a 20-year carryover of net operating losses for qualified businesses. Qualifies for the investment tax credit low-income rental housing with respect to which the capital gains tax reduction is granted under subtitle B of this title. Subtitle E: Sense of the Congress with Respect to Tax Simplification - Expresses the sense of the Congress that the Internal Revenue Service should simplify the administration and enforcement of any provision of the Internal Revenue Code affected by this title. Title III: Regulatory Flexibility - Revises the definition of "small entity," for purposes of the analysis of regulatory functions, to include qualified businesses (as defined in title II of this Act), designating governments, and nonprofit enterprises operating within enterprise zones.
United States · United States Congress · 3 June 1981
Missing Children Act - Directs the Attorney General to collect and preserve information which would assist in: (1) the identification of any deceased individual who has not been identified within 30 days of his or her death; and (2) the location of any missing child who is under the age of 17, does not have a history of running away, and has been missing for at least 48 hours.
United States · United States Congress · 2 June 1981
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to eliminate the limitation on outside income for beneficiaries age 65 and over.
United States · United States Congress · 28 May 1981
Prohibits the Federal Trade Commission from investigating or taking any action concerning any State regulated profession until Congress enacts legislation which expressly provides that the Commission has authority over professions and that the Commission's authority preempts State authority. Vacates any such action taken during the period beginning on May 28, 1981, and ending on the date of enactment of this Act.
United States · United States Congress · 28 May 1981
Postpones until after the issuance of final regulations the effective date of an Internal Revenue Code provision regarding the treatment of employees of an affiliated service group for purposes of the qualification of pension, profit-sharing, and stock bonus plans as tax-deferred compensation plans.
United States · United States Congress · 19 May 1981
Amends the Internal Revenue Code to allow certain individuals to compute the amount of the income tax deduction for retirement savings on the basis of the earned income of their spouses, without regard to any community property laws.
United States · United States Congress · 13 May 1981
Amends the Shipping Act, 1916, to prohibit any person or organization from entering, or coercing another to enter, into an agreement that requires a common carrier by water or other person subject to such Act not to do business with persons who load, unload, or prepare containers for shipment at locations away from shipping piers or docks.
United States · United States Congress · 12 May 1981
Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury to prepare brief but comprehensive pamphlets which set forth in nontechnical terms: (1) the rights and obligations of taxpayers during an audit; (2) the procedures which the Internal Revenue Service (IRS) may use in enforcing revenue laws; and (3) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file taxpayer complaints. Requires a copy of such pamphlet to accompany the first communication from the IRS to any taxpayer regarding tax liability. Establishes within the IRS an Office of Taxpayer Services, directed by an Assistant Commissioner of Internal Revenue, whose primary responsibilities shall include: (1) assisting taxpayers with information about tax returns, audit corrections, appeals procedures, and payment or document location; and (2) receiving and evaluating complaints of improper, abusive, or inefficient service by IRS personnel. Authorizes the Assistant Commissioner for Taxpayer Services to issue a Taxpayer Assistance Order prohibiting the Secretary, for up to 60 days after such issuance, from taking any assessment, collection, or other action adverse to a taxpayer if the Assistant Commissioner determines that such taxpayer is suffering from an unusual, unnecessary, or irreparable loss as a result of such action. Amends the Internal Revenue Code to prescribe criminal penalties for: (1) any investigation by employees of the United States in connection with Federal tax laws which inquires into the beliefs, associations, or activities of any individual which are not directly related to such tax laws; or (2) the maintenance of any records containing information derived from such an investigation. Creates a civil cause of action for any taxpayer aggrieved by a prohibited investigation, or by the deprivation of any civil rights. Permits the award of a judgment of costs, including reasonable attorney's fees, to a prevailing taxpayer in any proceeding before the Tax Court. Requires the IRS, upon a taxpayer's request, to conduct any interview regarding a deficiency assessment in the taxpayer's residence or place of business, at a reasonable time convenient to the taxpayer. Requires the officer or employee conducting such interview to warn the taxpayer that: (1) he has a right to remain silent; (2) any statement he makes may be used against him; and (3) he has the right to the presence of an attorney. Exempts certain income producing property from levy for nonpayment of taxes. Directs the Comptroller General of the United States to establish, and to report annually to Congress on, a program to provide for a continuing audit and investigation of the efficiency, uniformity, and equity of the administration of the internal revenue laws of the United States.
United States · United States Congress · 7 May 1981
Sales Representatives Protection Act - Title I: Contracts Between Sales Representatives and Principals - Requires a principal who enters into a contract with a sales representative for the solicitation of orders for merchandise of the principal to furnish specified information to the representative, including monthly commission statements. Enumerates items to be included in any written contract between a principal and sales representative in order to conform with this Act. Title II: Indemnification - Exempts principals who have entered into a written contract in conformity with title I from the indemnification requirements of this title. Requires any principal to indemnify a sales representative in accordance with this title if such principal: (1) without good cause terminates a representative's assignment or reduces the geographical territory assigned to a representative; (2) reduces the rate of commission paid to a representative; or (3) reduces the number of accounts assigned within a geographical territory. Sets forth a formula for the indemnification of such representatives. Title III: Miscellaneous - Permits actions to be brought in Federal district court to enforce the rights or liabilities of this Act.
United States · United States Congress · 1 May 1981
Declares the sense of the Congress that the President shall take steps to: (1) call upon the Soviet Union to permit the resurrection of the Ukrainian Orthodox and Catholic Churches; (2) contact the officials of the Soviet Union to secure freedom of worship in the Ukraine and (3) bring to the attention of national and international religious councils Soviet violations of basic human rights.
United States · United States Congress · 30 April 1981
Noninstitutional Long-Term Care Services for the Elderly and Disabled Act - Amends the Social Security Act by adding a new title, title XXI (Noninstitutional Acute and Long-Term Care Services for the Elderly and the Disabled), to provide a comprehensive system of noninstitutional health, developmental, and social services for individuals with chronic disabilities. Entitles an eligible individual to the following benefits: (1) home health services; (2) homemaker-home health aide services; (3) adult day services; (4) respite care services for up to 14 days, or 336 hours, in any year; (5) service coordination; (6) home help services; and (7) other services, provided on a demonstration basis, which the Secretary of Health and Human Services determines may be of value. Sets forth definitions of such benefits. Provides benefits to every individual who: (1) has attained age 65; (2) is disabled and eligible for benefits under titles II (Old-Age, Survivors and Disability Insurance), XVI (Supplemental Security Income), XVIII (Medicare), and XIX (Medicaid) of the Act; (3) was eligible for such benefits and ceased to be so eligible, but only if loss of benefits would seriously jeopardize such individual's ability to continue to live in a noninstitutional community residence and such individual's income is not sufficient to allow such individual to provide a reasonable equivalent of the services available under this Act; or (4) has been certified as eligible by the Secretary of Health and Human Services. States that no eligible individual shall be eligible to receive any benefits under title XXI or any long-term care benefits under titles XVIII, XIX, or XX (Grants to States for Services) of the Act unless such individual has a plan of care, as specified in this Act, and has been screened and assessed by a preadmission assessment and screening team (PAT) in order to determine the types and frequency of services required by such individual and in order to assure the maximum level of independence for such individual. Requires the Governor of each State to designate the State agency or agencies which shall administer or supervise the administration of the States' PAT program. Directs such agency or agencies to designate the PAT. Directs the Secretary to reimburse any PAT, and any State, for the reasonable costs incurred under this Act. Requires beneficiaries under title XXI to make copayments. Sets limits based on income for such copayments. Exempts those below the poverty line from copayments. Directs the Secretary to pay amounts for benefits incurred by an eligible individual in accordance with specified guidelines. Creates the Federal Long-Term Care Trust Fund into which specified funds will be deposited in order to make the payments required by this Act. Coordinates the provisions of this Act with titles XVIII, XIX, and XX of the Act by providing that no payment shall be made under such titles to or on behalf of an individual who is eligible under title XXI for services available under title XXI, unless the individual seeking coverage first undergoes a preadmission screening and assessment as provided in title XXI. States that this Act shall be effective between January 1, 1982, and December 31, 1987. Directs the Secretary to monitor the effects of this Act and report to Congress. Directs the Comptroller General to conduct an ongoing evaluation of the effects of this Act and to report to Congress.
United States · United States Congress · 29 April 1981
Expresses the sense of the Congress that the Conference on Security and Cooperation in Europe (CSCE) should initiate implementing procedures to carry out the Helsinki Final Act of the CSCE by holding review meetings regularly on the implementation of such Act. States that the appropriate Congressional committees should: (1) hold hearings to assess the results of the Madrid review meetings of the CSCE; (2) based on such assessment, determine what additional measures the United States should undertake to assure Soviet compliance with the Final Act and whether it is in the U.S. interest for another review meeting to be held; and (3) report such assessment to Congress, the President, and the Secretary of State. Expresses the sense of the Congress that members of the North Atlantic Treaty Organization and other Western ally signatories to the Final Act should conduct similar reviews to assess the most effective procedures for assuring compliance with the Final Act. Expresses the sense of the Congress that because of the importance to human rights objectives of implementation of the Final Act the Congress should consult with the Commission on Security and Cooperation in Europe in monitoring such implementation. Recommends bipartisan Congressional support for assuring compliance with such Act to maximize pressure on the Soviet Union to comply with such Act.
United States · United States Congress · 27 April 1981
Coastal Barrier Resources Act - Declares the findings and intentions of Congress in regard to the fish, wildlife, and other natural resources associated with the coastal barriers along the Atlantic and gulf coasts of the United States. Establishes the Coastal Barrier Resources System (System) which shall consist of specified undeveloped coastal barriers on the Atlantic and gulf coasts. Requires that certain coastal barrier maps shall be available for public inspection through the United States Fish and Wildlife Service. Directs the Secretary of the Interior to provide copies of such maps to the chief executive officer of: (1) each State and political subdivision in which a System unit is located; and (2) each affected Federal agency. Directs the Secretary to make necessary modifications to such maps and to notify specified Congressional committees of same. Limits, to specified projects, Federal expenditures on or financial assistance for purposes within the System. Lists those projects eligible for financial assistance. Requires the Director of the Office of Management and Budget to certify annually to Congress that the Federal agencies concerned have complied with the provisions of this Act. Sets forth the contents of reports to be filed by the Secretary with specified Congressional committees. Authorizes appropriations to the Department of the Interior for fiscal years 1982 through 1986 for the purposes of this Act.
United States · United States Congress · 27 April 1981
Expresses the disapproval of Congress of the proposed sale to Saudi Arabia of five airborne warning and control aircraft (AWACS) and conformal fuel tanks and air-to-air missiles for F-15 aircraft.
United States · United States Congress · 9 April 1981
Small Business Tax Incentives Act of 1981 - Title I: Amendment of Small Business Act - Amends the Small Business Act to define "small business," for Internal Revenue Code purposes, as an independently owned and operated business the gross revenue of which does not exceed $20,000,000 annually and the number of employees of which does not exceed 500. Title II: Corporate Tax Rate Reduction - Amends the Internal Revenue Code to reduce corporate income tax rates. Title III: Small Business Direct Expensing of Capital Items of Up to $25,000 Per Year - Allows a taxpayer to elect to treat expenditures paid or incurred by him during the taxable year (not to exceed an aggregate of $25,000, or $12,500 in the case of a married person filing a separate return) for depreciable tangible property as expenses not chargeable to capital account (thus deductible as current business expenses). Qualifies property with respect to which an election is made for the investment tax credit. Disqualifies property acquired from a related person or another component member of the same controlled group of companies. Title IV: Increase in Amount of Used Property Eligible for Investment Tax Credit - Increases from $100,000 to $300,000 the allowable cost of used property eligible for the investment tax credit. Title V: Allowable Subchapter S Corporation Shareholders Increased to 25 - Increases from 15 to 25 the permissible number of shareholders in a subchapter S corporation. Title VI: Incentives for Investing in Small Business - Allows a deduction for cash amounts transferred to a small business solely in exchange for equity interest in the small business. Increases the capital gains deduction. Reduces the alternative tax on capital gains on equity interests held for five years or more. Title VII: Exclusion from Estate Tax for Small Business Property and Equity Investments - Permits the exclusion of small business property which comprises 60 percent or more of the adjusted value of the gross estate from the gross estate of a decedent who at the time of death was a U.S. citizen. Limits the amount of such exclusion to $2,000,000. Imposes an additional estate tax in the event any interest in such property is disposed of or the property ceases to qualify for such treatment. Title VIII: Interest and Dividend Exclusion Increased to $2,000 - Increases from $200 to $2,000 (or from $400 to $4,000 in the case of married individuals filing jointly) the exclusion of interest and dividends from gross income. Makes such exclusion permanent. Title IX: Inventory Simplification and Reform - Eliminates the qualification requirement for the last-in, first-out (LIFO) method of accounting that a taxpayer use no inventory method for financial reporting or credit purposes other than the LIFO method. Allows a taxpayer who adopts the LIFO method to spread increases in taxable income attributable to such change over a ten-year period. Allows an election by small businesses which use the dollar method of pricing inventories under the LIFO method and which have average annual receipts of $5,000,000 or less for the three taxable years ending with the year of election to use one inventory pool for any trade or business. Permits a wholesaler or retailer who uses such method to elect the use of inventory pools based on the applicable Government price index categories for all items of inventory. Allows the use of such index categories in the pricing of inventories under such dollar-value methods. Allows an election to use a link chain or index method or compute the LIFO value of dollar-value pool without regard to suitability or practicality of any other method. Repeals the requirement, with respect to liquidation plans adopted after December 31, 1981, that a corporation inventorying goods under the LIFO method treat the LIFO recapture amount with respect to distributed inventory assets as gain from the sale of such assets. Allows an election by small businesses which are at least half-owned by active participants in the trade or business and which have average annual gross receipts of $1,500,000 or less for the three taxable years ending with the year of election to use the cash receipts and disbursements method of accounting without regard to any inventory requirements. Permits a taxpayer to reduce the value of a portion of excess inventory items held for more than 12 months. Sets forth a schedule for such reductions.
United States · United States Congress · 8 April 1981
Expresses the sense of the Congress that: (1) the Soviet Union should comply with various declarations and international agreements by providing proper medical care to Yuriy Shukhevych, by releasing him from prison, and by permitting him and his family to emigrate; (2) the President should express continuing U.S. opposition to the imprisonment and maltreatment of Yuriy Shukhevych; and (3) the President should reiterate that the United States, in evaluating its relations with other nations, will consider the extent to which other nations honor their international commitments, especially their human rights commitments.
United States · United States Congress · 7 April 1981
Economic Equity Act - Title I: Tax and Retirement Matters - Amends the Internal Revenue Code to provide that the maximum deduction for contributions to an individual retirement plan: (1) shall be computed separately for each individual who is married; and (2) in the case of a married individual who has no compensation or less compensation than that of the spouse, shall be determined as if such compensation were the same as that of the individual's spouse. Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to require that a retirement plan which provides an annuity to a participant with at least ten years of creditable service shall provide a survivor's annuity for the spouse of a participant who dies before the annuity starting date in an amount not less than the amount which would have been made under the survivor's annuity if the participant had survived and retired on such annuity date. Provides that a participant's election not to take a joint and survivor's annuity shall not be effective unless the spouse of the participant consents in writing to such an election. Allows the assignment of the benefits of a qualified retirement plan in the case of a judgment, decree or order relating to child support, alimony payments, or marital property rights pursuant to a State domestic relations law. Amends ERISA to lower the age limitation for participation in a qualified retirement plan from age 25 to age 21. Amends ERISA and the Internal Revenue Code to provide for accruals of creditable service to continue while an individual is on approved maternity or paternity leave at the rate of 20 hours service for each week of approved leave. Amends the Internal Revenue Code to: (1) increase the zero bracket amount; (2) lower the tax rate; (3) decrease withholding requirements; and (4) increase minimum filing requirements for heads of households. Entitles former spouses of members of the uniformed services, civil service employees and members of Congress who were married to such a member or employee for at least ten years during creditable service to an annuity based upon a portion of such member's or employee's retired or retainer pay period. Amends the Survivor Benefit Plan of the uniformed services to make former spouses eligible for annuities under such plan. Provides for survivor's annuities for surviving former spouses of civil service spouses or members of Congress. Provides that the election of a member of the uniformed services, civil service employee or member of Congress not to take a joint and survivor's annuity shall not be effective unless the spouse and any former spouse of such member or employee consents in writing to such an election. Amends the Internal Revenue Code to provide a tax credit to employers of displaced homemakers. Title II: Day Care Program - Amends the Internal Revenue Code to increase the tax credit for household and dependent care services necessary for gainful employment from 20 percent of the cost of such services to 50 percent of the cost reduced by one percent for each $1,000 amount by which the taxpayer's adjusted gross income exceeds $10,000. Makes such credit refundable. Increases the dollar limit for such credit from $2,000 to $2,400 (from $4,000 to $4,800 for two or more dependents). Allows such credit for certain services performed outside the taxpayer's household. Establishes a minimum income for individuals engaged in business on a substantially full time basis to be used in the computation of the earned income limitation on the amount of such credit. Includes as a tax-exempt organization any organization which provides non-residential dependent care services to the general public for purposes of enabling individuals to be gainfully employed. Title III: Armed Forces - Revises the rules for the distribution of the property of deceased members of the Air Force and Army by removing any gender distinctions from such rules. Establishes a distribution formula based on six classes: (1) beneficiary named in a will; (2) surviving spouse; (3) children; (4) parents; (5) siblings; and (6) next of kin. Eliminates sexual distinctions with regard to promotion procedures and procedures to remove reserve officers from active duty status in the Naval and Marine Corps Reserve. Requires the Secretary of Defense to make an annual report to the Congress concerning the status of women in the armed forces. Title IV: Estate Tax on Agricultural Property and Farm Loans - Amends the Internal Revenue Code to increase the unified credit against the estate and gift tax from $47,000 to $192,800 by specified annual increments through 1985. Increases the minimum gross estate requirement for filing a return from $175,000 to $600,000. Qualifies estates of decedents who were disabled or retired for the special valuation of certain farms based on use if they materially participated in the operation of such farm for five out of eight years preceding the year in which they became disabled or eligible for disability benefits. Permits the spouse of a decedent to use such valuation if the spouse has managed the farm or business for ten years preceding the decedent's death. Permits active management rather than material participation as a test for qualification of the estate for spouses, children under 21, students, and disabled individuals who receive property from a decedent who qualified for special use valuation. Repeals the $500,000 limitation on the reduction of the value of qualified real property permitted by the special use valuation. Provides that the interest rate on extended payments of estate taxes shall be the lower of 6 percent or 75 percent of the prime rate. Amends the Consolidated Farm and Rural Development Act to remove the preference to married persons in receiving farm improvement loans. Title V: NonDiscrimination in Insurance Act - Prohibits discrimination on the basis of race, color, religion, sex, or national origin in the consideration of applications for, or the granting of, insurance policies and the terms of such policies. Permits insurers who regularly provide insurance solely to persons of a single religious affiliation to continue to do so. Grants to State or local governments having insurance discrimination laws the primary opportunity to enforce this Act. Permits an aggrieved person to file a civil action in State or Federal court against an insurer, if a State or local authority which has received notice of a complaint fails to act within 60 days or with respect to those authorities not having insurance discrimination laws. Authorizes the Attorney General to bring a civil action in district court when there is reasonable cause to believe that a person or group is engaged in a pattern or practice of resistance to the rights granted by this Act and that such denial raises an issue of general public importance. Title VI: Regulatory Reform and Sex Neutrality - Requires the head of each executive agency to conduct a review of all rules, regulations and policies of the agency which result in different treatment based on gender. Directs each agency to report annually to the Congress on such review. Provides that such report shall include proposals to eliminate any resultant sex-based discrimination. Requires that all rules, regulations, documents and other writings of executive agencies shall use words that are neutral as to gender unless it is impracticable to do so or the subject matter specifically applies only to one sex. Title VII: Study of Enforcement of Alimony and Child Support Payments - Directs the Attorney General to undertake a study of the appropriate role of the Federal Government in the enforcement of delinquent payments of alimony, child support, and property settlement orders against an absent spouse or parent. Requires the Attorney General to submit to the President and the Congress not later than one year after enactment of this Act a report of such study together with recommendations for appropriate legislation. Authorizes appropriations.
United States · United States Congress · 7 April 1981
Amends the Federal criminal code to subject any person who kills a Federal officer or employee during commission of a Presidential assassination, kidnapping, or assault, to the current penalties for murder or manslaughter. Authorizes a term of imprisonment up to life for attempting to kill a Federal officer or employee during any such offense.
United States · United States Congress · 7 April 1981
Amends the Omnibus Crime Control Act of 1970 to revise and increase the mandatory penalties for using or carrying a firearm during commission of a Federal felony. Extends the scope of such offense to include using or carrying any deadly or dangerous weapon (current law is limited to firearms). Redefines such offense as using such a weapon to commit a felony over which the district courts have exclusive jurisdiction or carrying a weapon during such a felony involving violence. Deletes the requirement that the firearm be carried "illegally". Increases the additional penalty imposed for such offense to one to five years' imprisonment for a first offense (currently, one to ten years), five to ten years for a second offense (currently, two to 25 years for a second or subsequent offense), and life imprisonment for a third offense. Extends to first offenders the stipulations, currently applicable only to second offenders, that the court not suspend any sentence, grant probation, or impose concurrent sentences. Prohibits the granting of parole to any offender. Expresses the sense of Congress that the executive prosecute vigorously such offenses.
United States · United States Congress · 7 April 1981
Handgun Sale and Transfer Control Act of 1981 - Amends the Gun Control Act of 1968 to prohibit any licensed importer, manufacturer, or dealer from selling a handgun to any person or entity which such licensee has reason to know is not a licensed importer, manufacturer, dealer, or government.
United States · United States Congress · 7 April 1981
Investment Credit Incentive Act of 1981 - Amends the Internal Revenue Code to allow individuals a nonrefundable income tax credit for contributions to an investment account trust. Permits a credit of ten percent of the sum of the amounts paid in cash or the fair market value of securities transferred during the taxable year to the account. Provides for a maximum credit of $500. Exempts investment account trusts and certain distributions from such trusts from income taxation.
United States · United States Congress · 7 April 1981
Commends the peaceful attempts to resolve differences between Poland's workers and government officials and expresses the hope that they will continue to resolve their differences through peaceful negotiations. Welcomes to the United States Poland's First Deputy Prime Minister. Expresses the sense of the House of Representatives that the United States could not remain indifferent to external aggression or internal repression against Poland and that such developments would have serious consequences for East-West relations. Supports efforts to work with other nations to ease Poland's economic difficulties and the U.S. decision to sell surplus food to Poland at concessionary prices and in Polish currency provided neither external aggression nor internal repression occurs.
United States · United States Congress · 2 April 1981
Authorizes supplemental appropriations for the Board for International Broadcasting for fiscal year 1981 for specified projects of RFE/RL, Incorporated (Radio Free Europe/Radio Liberty).
United States · United States Congress · 2 April 1981
Amends the Internal Revenue Code to increase the amount of employer-paid group-term life insurance premiums excluded from the gross income of employees.
United States · United States Congress · 1 April 1981
Omnibus Savings Incentives Tax Act of 1981 - Title I: Election of Income Tax Credit for Interest and Dividends Received by Individuals - Amends the Internal Revenue Code to allow individual taxpayers an income tax credit equal to 25 percent of their dividend and interest income for the taxable year. Limits the dollar amount of such credit to $250. Disallows such credit if the income tax exclusion for aggregate dividend and interest income is claimed. Title II: Increased Deduction for Contributions to Individual Retirement Plans and Allowance of Deduction for Employee Contributions to Employer Retirement Plans - Amends the Internal Revenue Code to increase the maximum allowable income tax deduction for contributions to individual retirement accounts (IRAs) to $2,000 or the total amount of the taxpayer's earned income, whichever is less. Allows an additional $2,000 deductible contribution for the taxpayer's spouse. Permits employee-participants in tax-qualified employer pension plans to make deductible contributions to such pension plans, up to the limits imposed upon contributions to IRAs. Reduces the allowable retirement savings deduction for an employee exempt from social security taxes by the amount of such taxes the employee would pay if subject to social security coverage. Allows total lifetime withdrawals from IRAs of $15,000 for higher education expenses of children or for purchase of a principal residence. Title III: Payment of Bonus Interest on Investments Held for 7 Years - Establishes bonus payments of 14 percent of the original principal for IRA contributions held for seven years by individuals with gross incomes under $12,000 ($18,000 for married couples). Limits such contributions to: (1) a minimum of $500 and a maximum of $1,000 per year for unmarried individuals; and (2) a minimum of $500 and a maximum of $2,000 for married couples.
United States · United States Congress · 31 March 1981
Amends the Federal Aviation Act of 1958 to direct the Secretary of Transportation to take whatever steps are necessary, including research and development, to promulgate standards for an airborne collision avoidance system for all United States aircraft, both civil and military, to improve aviation safety. Requires the Secretary to promulgate such regulations within one year. Sets forth certain requirements with regard to such system which the Secretary shall include in such regulations.
![Official portrait of Rep. Porter, John Edward [R-IL-10]](https://www.congress.gov/img/member/p000444_200.jpg)