United States · United States Congress · 13 January 1977
Provides that any veteran who, while on active duty, was held as a prisoner of war for not less than six months shall be deemed to have a service-connected disability of 50 percent rated as permanent for purposes of entitlement to wartime disability compensation and other veterans' benefits. Provides for a ten-year presumptive period of service connection for chronic diseases of such veterans.
United States · United States Congress · 13 January 1977
Provides educational benefits, on a prorated basis, to children of veterans having permanent service-connected disabilities rated at not less than 50 percent but less than total.
United States · United States Congress · 13 January 1977
Reduces from 30 to 10 percent the disability rating necessary to qualify a disabled veteran for special emphasis in affirmative action programs of the Federal Government and of private contractors doing business with the Federal Government.
United States · United States Congress · 13 January 1977
Includes among those disabled veterans eligible for assistance for automobiles and automobile adaptive equipment: (1) veterans of World War I; and (2) any other veteran who is not eligible but who has a service-connected disability which constitutes a permanent loss or impairment of the use of an anatomical part which is rated at not less than 30 percent and which impairs his ability to operate an automobile or other conveyance.
United States · United States Congress · 13 January 1977
Veterans Disability Compensation and Survivor Benefits Act - Title I: Veterans Disability Compensation - Increases the rates of disability compensation for disabled veterans. Title II: Survivors Dependency and Indemnity Compensation - Increases the rates of dependency and indemnity compensation for the survivors of disabled veterans. Title III: Effective Date - Declares that the provisions of this shall become effective on October 1, 1977.
United States · United States Congress · 13 January 1977
Directs the Administrator of Veterans' Affairs to assign and pay the applicable rate of compensation for full-service connected disability to a veteran who has suffered the loss or loss of use of one limb as a result of a service-connected disability, and has suffered the loss or loss of use of the other limb such as to cause total disability, as a result of a non-service-connected disability not the result of his own willful misconduct.
United States · United States Congress · 13 January 1977
Veterans and Survives Pension Adjustment Act - Title I: Veterans' and Survivors' Pensions - Increases the rates of pensions with a non-service connected disability for war veterans, their surviving spouses and children, and increases the annual income limitations governing payment of such pensions. Title II: Dependency and Indemnity Compensation for Parents - Increases the rates of dependency and indemnity compensation for the parents of veterans who died in active military service. Title III: Miscellaneous and Effective Date Provisions - Increases the monthly rate of death compensation payable to a widow or dependent parent if the payee is a patient in a nursing home or helpless or blind. States that the effective date of this Act shall be January 1, 1978.
United States · United States Congress · 4 January 1977
Repeals the Postal Reorganization Act. Reenacts provisions relating to the postal service which were in effect immediately prior to the enactment of such Act.
United States · United States Congress · 4 January 1977
Emergency Coal Administration Act - Establishes within the Federal Energy Office of the President an Emergency Coal Administration, to be administered by the Administrator of the Federal Energy Office. Authorizes the Administrator to take such action as may be necessary to insure the maximum increase in the production, transportation, and conversion of coal so long as the present energy crisis exists. Sets forth the powers and authority of the Administrator under the provisions of this Act, including the following: (1) to set goals for the production and conversion of coal into energy; (2) to encourage, assist, and take steps for increased production, transportation, and conversion of coal into energy; (3) to issue orders which shall constitute a prior claim upon producers of materials and supplies essential to the increased production, transportation, and conversion of coal into energy; and (4) to afford financial incentives for conversion to the use of coal as a source of energy. Authorizes the Administrator to enter into contracts directly or for the account of any person, firm, or corporation engaged in the production, transportation, and conversion of coal for equipment, parts, or other essential articles. Authorizes the Administrator to establish a labor board composed of representatives of labor and management to have authority now vested in the National Mediation Service with respect to labor disputes affecting coal production, transportation, and conversion industries. Authorizes financial and other assistance to labor organizations in order to recruit, train, or retrain personnel to achieve the objectives of this Act. Authorizes the Administrator to engage in research and development including, but not limited to, the construction and operation of pilot plants and projects relating to the production, transportation and conversion of coal. Authorizes the appropriation of such sums as may be necessary to carry out the purposes of this Act.
United States · United States Congress · 4 January 1977
Student Freedom of Choice Act - States that no department, agency, officer, or employee of the United States empowered to extend Federal financial assistance to any program at any public school shall withhold, or threaten to withhold, such financial assistance: (1) on account of the racial composition of the student body at any public school or in any class where the school board maintains, in respect to such public school and class, a freedom of choice system: (2) to coerce or induce the school board to transport students to any other public school for the purpose of altering the racial composition of the student body; (3) to coerce or induce any school board to close any public school, and transfer the students from it to another public school for the purpose of altering the racial composition of the student body; and (4) to coerce or induce the school board to transfer any faculty member from the public school in which the member of the faculty contracts to serve to some other public school for the purpose of altering the racial composition of the faculty. Provides that whenever this Act is violated, the school board aggrieved, or the parent of any student affected, or any student affected, or any member of any faculty affected, may bring a civil action against the United States in a district court of the United States. Provides that no court of the United States shall have jurisdiction to make any decision, enter any judgment, or issue any order: (1) requiring any school board to make any change in the racial composition of the student body at any public school or in any class at any public school to which students are assigned in conformity with a freedom of choice system; or (2) requiring any school board to transport any students in order to effect a change in the racial composition of the student body; or (3) denying to any student the right or privilege of attending any public school or class at any public school chosen by the parent of such student in conformity with a freedom of choice system; or (4) requiring any school board to close any school and transfer the students from the closed school to any other school for the purpose of altering the racial composition of the student body; or (5) precluding any school board from carrying into effect any provision of any contract between it and any member of the faculty of any public school it operates specifying the public school where the member of the faculty is to perform his or her duties under the contract.
United States · United States Congress · 4 January 1977
National Welfare Reform Act - Amends Title IV (Aid to Families with Dependent Children) to stipulate that no family shall be eligible for Title IV benefits if its total income, without regard to exclusions, exceeds 150 percent of the family's needs. Directs that the Secretary of Health, Education, and Welfare shall provide the full cost of AFDC services to needy families who are not U.S. citizens and are lawfully present in the United States. States that unemployed individuals shall be ineligible for AFDC services for specified periods of time if such individual is determined to have, without good cause, refused an offering of bona fide employment or refused to participate under a work incentive program. Provides procedures for the determination of good cause. States that no sanctions will be applied for a ten day period after failure without good cause has been established, if the individual participates in counseling services. Sets forth procedures governing adjustment of AFDC grant overpayments. Prohibits AFDC grant payments where the caretaker relative is unemployed due to participation in a strike or because he has voluntarily terminated his employment. Authorizes the Secretary to pay directly to any State up to 75 percent of the costs of investigating and prosecuting complaints of fraud under AFDC program. Requires that recipients of aid be issued a detailed identification card specifying the programs for which the recipient is eligible. Provides that any person who resides in the same household of an eligible family, but is not himself eligible for aid, shall be required to make a contribution to the State in an amount equal to the amount of the standard payment for single person household under the State's plan.
United States · United States Congress · 4 January 1977
Federal Aid Highway Act Amendments - Amends the Federal Aid Highway Act of 1976 to increase and extend the appropriations authorized under such Act for the Federal Aid primary system to $3,350,000,000 for each of the fiscal years 1978 through 1990. Increases the Federal Share for projects financed with primary funds on the Federal aid primary system from 70 percent of its cost to 80 percent, or to 95 percent under specified circumstances. Prohibits the Secretary of Transportation from approving projects on such system if the portion of the project that is on a new location does not provide for complete control of access. (Amends 23 U.S.C. 109, 120)
United States · United States Congress · 4 January 1977
Amends Title II (Old-Age, Survivors', and Disability Insurance) of the Social Security Act to increase to $4,800 the amount of outside earnings which is permitted an individual each year without any deduction from benefits.
United States · United States Congress · 4 January 1977
National Diabetes Advisory Board Act - Directs the Secretary of Health, Education, and Welfare to establish a National Diabetes Advisory Board to insure the implementation of the long-range plan formulated by the National Commission on Diabetes to combat diabetes. Specifies seven Federal health officers as members of the Board, in addition to seven health professionals and five members of the general public to be appointed by the Secretary. Makes provision for staffing and compensation. Authorizes the Board to enter into contracts or other arrangements, or to take such other action as may be necessary to carry out its functions. Authorizes the Board to engage in and sponsor activities, collect data, and provide technical assistance as it deems necessary and advisable in the performance of its functions. Requires the Board to submit simultaneously to the President and Congress an Annual Diabetes Report describing Board Activities in the prior year and progress made in diabetes research, treatment, and education with specific reference to the long-range plan to combat diabetes mellitus and suggesting recommended future expenditures and legislation. Authorizes the appropriation of $500,000 for fiscal year 1976 and such sums as are necessary for each of the four fiscal years thereafter. Authorizes the Secretary to make distinguished scientist awards to individual scientists who have shown continuous and outstanding productivity in diabetes research for the purpose of continuing such research. Limits the amount of each grant to no more than $35,000 per year. Authorizes the appropriation of specified amounts for the purpose of making such grants in fiscal year 1977 and years following. Authorizes, under the Public Health Service Act, the appropriation of specified sums in fiscal years 1978-1982 for the purpose of making grants to centers for research and training in diabetes mellitus and related endocrine and metabolic disorders.
United States · United States Congress · 4 January 1977
Authorizes the Secretary of the Army, acting through the Chief of Engineers, to plan and establish wetlands areas in connection with dredging activities required for water resources development projects. Sets forth criteria for the establishment of such areas, including the requirement that increased project costs shall not exceed $300,000. Stipulates that, in computing the benefit-cost ratio of any such project, the benefits of establishing any wetland area shall be deemed to be at least equal to the cost.
United States · United States Congress · 4 January 1977
Small Business Growth and Job Creation Act - Title I: Small Business Independence and Continuation - Amends the Internal Revenue Code to establish graduated corporate income tax rates. Establishes a new alternative tax on capital gains. Establishes an estate tax exemption of $180,000. Establishes a new rate schedule for the estate tax. Provides a gift tax exclusion of $9,000, and a gift tax exemption of $90,000. Provides that a distribution of property by a corporation in redemption of stock to pay death taxes shall be treated as a distribution in full payment in exchange for the stock if all of the stock of such corporation which is included in determining the value of the decedent's gross estate is either, (1) more than 20 percent of the value of the gross estate of such decedent, or (2) more than 40 percent of the taxable estate of such decedent. Provides that if stock in a corporation is sold by a shareholder owning stock representing more than 30 percent of the fair market value of all outstanding stock of the corporation whose stock is being sold, the gain from such sale shall be recognized only to the extent that the taxpayer's sale price exceeds the cost of replacement property purchased by the taxpayer within two years. Defines "replacement property" as property which is held for the production of income or which is held for investment. Allows the executor of an estate involving an interest in a closely held business to elect to include in the value of the gross estate the decedent's basis in such business rather than the fair market value of such interest. States that the basis of property acquired from a decedent as to which such an election was made shall be the decedent's basis in such property rather than the fair market value of such interest. Allows the marital deduction of the estate tax to exceed 50 percent of the value of the adjusted gross estate when an interest in a specially defined small business is included in the estate. Title II: Small Business Growth Incentives - Allows a taxpayer to choose the cash method of accounting in any case where inventory is an income determining factor and the ending inventory for the taxable year does not exceed $200,000. Provides a deferred tax credit against taxable income for unincorporated businesses. Establishes a graduated investment tax credit. Amends the definition of a small business corporation to allow domestic corporations with up to 20 shareholders to qualify for subchapter S treatment. Allows a small business to make a subchapter S election at any time during the taxable year. Allows to a business a credit equal to 50 percent of the wages paid during the taxable year to new employees, up to two employees and $20,000 for the taxable year. Allows a similar credit for new disadvantaged employees up to a maximum of $60,000 per taxable year. Allows the practical cost recovery method to be used in computing depreciation. Title III: Small Business Tax Simplification - Allows a corporation to file an application for refund of overpayment of estimated income tax at any time during the taxable year. Provides a special rule for treatment of net operating loss adjustments in the case of new corporations. Increases the minimum credit on accumulated earnings from $150,000 to $500,000. Redefines "section 1244 stock" to mean common stock in a corporation if: (1) such corporation during its preceding taxable year derived more than 50 percent of its aggregate gross receipts from sources other than royalties, rents, dividends, interest, annuities, and sales or exchanges of stock or securities; and (2) the equity capital of such corporation does not exceed $1,000,000. Increases the losses on section 1244 stock which may be treated as ordinary losses (rather than capital losses) from $25,000 to $50,000.
United States · United States Congress · 4 January 1977
National Food Stamp Reform Act - Defines the term "income" as used in the Food Stamp Act of 1964 as the monthly gross income of all members of a household, including any in-kind payment, and the total value of any publicly funded assistance payments which supplement food and housing needs. Excludes specified individuals from the definition of "household. Provides for the distribution of federally donated foods to households upon the request by a political subdivision that such distribution be made to all eligible households in lieu of food stamps. Excludes households from eligibility for food stamps: (1) if the monthly household income exceeds the poverty index level of income established by the Office of Management and Budget; or(2) if the market value of liquid and nonliquid resources of a household consisting of one individual exceeds $1,500 or the resources of a multiple-member household exceed $2,250 exclusive of specified resources. Excludes from eligibility households which include an able-bodied adult between the ages of 18 and 65 who is enrolled in an institution of postsecondary education and such enrollment is a substitute for fulltime employment. Declares that a refusal to work at a plant or site because of a strike or other labor dispute shall be deemed a refusal to work which makes the household of the nonworking individual ineligible for food stamps. Rejects as an excuse for refusal to accept work a condition of employment which requires an individual to join, resign from, or refrain from joining any labor organization. Directs the Secretary of Agriculture to require each household receiving benefits under this Act to report its income at least once each month. Requires food coupons to be designed with a space for the recipient to sign upon receipt and again at redemption. Requires one member of each eligible household to be issued a photo-identification card with color photograph. States that such card must be presented at redemption at a food store. Sets forth specific instructions to provide control and accountability over the distribution of food coupons to State agencies. Ties the value of the coupon allotment to the overall retail cost-of-living index. States that the phrase "nutritionally adequate diet", as used to determine the amount of the coupon allotment, shall mean the low-cost food plan developed by the Agricultural Research Service of the Department of Agriculture. Establishes as the charge a household shall pay for its coupon allotment the lesser of: (1) the percentage of its income which would be expended for food by an average household of its size and income range in the same region of the country; or(2) 30 percent. Provides, under the requirements for State plans for the administration of the food stamp program, for close State supervision of eligibility by households. Requires the State agencies administering the program to conduct nutrition education programs for recipients. States that the United States Postal Service shall serve as a food stamp issuing agency upon the request of a State food stamp administration agency. Directs the Secretary of Agriculture to pay the States 100 percent of the costs of providing food stamps to eligible aliens, and 75 percent of the costs of State investigations, prosecutions, collections of claims and other State activities related to retrieving food stamp losses. Provides for payment by the Federal Government to the States of a share of the difference between the face value of the coupon allotment and the amount charged eligible households for the allotment. Sets forth the method of determining and paying the Federal share. Directs the transfer of all functions of the Secretary of Agriculture under the Food Stamp Act to the Secretary of Health, Education, and Welfare.
United States · United States Congress · 4 January 1977
Civilian Conservation Corps Act - Directs the Secretary of Agriculture and the Secretary of the Interior to establish a Civilian Conservation Corps for the purpose of providing employment for unemployed persons through public projects in connection with the conservation, improvement and utilization of the natural resources of lands and waters under the ownership or control of the United States or its agencies. Permits the Corps to undertake certain cooperative projects on State, local governments, or private lands. Sets forth eligibility requirements to be met by persons employed under this Act as Corps members. Directs that preference for employment be given to persons residing in areas having an employment rate of 6.5 percent or greater for three consecutive months. Limits employment of Corps members under this Act to a period of 24 months total employment. Sets forth the duties of the Secretaries under this Act. Authorizes the Secretaries to make grants to the States to assist them in employing unemployed individuals to carry out on non-Federal lands projects similar to those performed by the Corps.
United States · United States Congress · 4 January 1977
Amends the Local Public Works Capital Development and Investment Act of 1976 to increase the amount authorized to be appropriated under such Act to $6,000,000,000.
United States · United States Congress · 4 January 1977
Young Adult Conservation Corps Act - Amends the Act which established the Youth Conservation Corps to direct the Secretaries of Agriculture and Interior to jointly extend the Youth Conservation Corps so as to make possible the year-round employment of young adults. States that individuals employed as Corps members under this Act shall be either between the ages of 18 and 24 exclusively or school dropouts who are at least age 16; shall meet applicable physical standards; shall be given preference for employment if they reside in counties in which the unemployment rate was equal to or in excess of six percent for three consecutive months; and may be employed for a total of not more than 12 months. Specifies guidelines to be followed by the Secretaries in administering this Act, including those relative to the types of jobs and projects to be given preference and the wages to be paid Corps members. Extends the program under which grants are made to States and to assist them in meeting the cost of projects for the employment of young people to develop and maintain non-Federal public lands and waters. Designates a time period during which the Secretaries are to develop a plan to carry out the activities authorized by this Act and prepare the site location, facilities, and equipment selected in such plan. Directs the Secretaries, in performing such functions, to plan for a capacity of the extended Corps to employ 100,000 young adults during the first fiscal year of operation, 300,000 during the second, 400,000 during the third, and 500,000 during the fourth.
United States · United States Congress · 4 January 1977
Declares the flower commonly known as the rose to be the national floral emblem of the United States of America. Requests the President of the United States to declare such fact by proclamation.
United States · United States Congress · 4 January 1977
Declares it the sense of the House of Representatives that the Government of the United States should maintain its rights and jurisdiction over the Panama Canal and the Panama Canal Zone.
United States · United States Congress · 4 January 1977
Declares it the sense of Congress that it shall be the policy of the United States to require repayment of delinquent debts of foreign nations. Declares it the sense of Congress that the Department of the Treasury shall submit a list of such debts to the Congress and make arrangements with foreign nations for such repayment.
United States · United States Congress · 28 September 1976
Federal-Aid Highway Act Amendments - Amends the Federal-Aid Highway Act of 1976 to increase and extend the appropriations authorized under such Act for the fiscal years 1977 and 1978 for the Federal-aid primary system to $3,350,000,000 for each of the fiscal years 1978 through 1990. Increases the Federal share for projects financed with primary funds on the Federal-aid primary system from 70 percent of its cost to 80 pecent, or to 95 percent under specified circumstances. Prohibits the Secretary of Transportation from approving projects on such system if the portion of the project that is on a new location does not provide for complete control of access. (Amends 23 U.S.C. 109, 120)
United States · United States Congress · 20 September 1976
Title I: Water Resources Development - Water Resources Development Act - Authorizes the Secretary of the Army, acting through the Chief of Engineers, to initiate advanced engineering and design of the following water resources development projects, for the following estimated costs as listed: (1) for water supply in the Millers River Basin (Massachusetts), $1,200,000; (2) for water supply at Northfield and Ewing (Massachusetts), $1,300,000; (2) for beach erosion control, navigation, and storm protection from Hereford Inlet to Cape May Canal (New Jersey), $2,062;000; (4) for beach erosion control, navigation, and storm protection from Barnegat Inlet to Longport (New Jersey), $2,396,000; (5) for flood control of the Wallkill River (New Jersey, New York), $330,000; (6) for flood control in the Pasaic River Basin (New Jersey, New York), $12,000,000; (7) for flood control at Lock Haven (Pennyslvania), $430,000; (8) for flood control at Wyoming Valley (Pennsylvania), $450,000; (9) for flood control at Richmond (Virginia), $800,000; (10) for flood control at the Richmond filtration plant (Virginia), $100,000; (11) for navigation at Brunswick Harbor (Georgia), $300,000; (12) for navigation improvements at Charleston Harbor (South Carolina), $500,000; (13) for navigation improvements at San Juan Harbor (Puerto Rico), $300,000; (14) for local flood protection and purposes at Laf Crosse (Wisconsin), $400,000; (15) for beach erosion control for Presque Isle Penninsula (Pennsylvania), $700,000; (16) for flood control and other purposes at Little Calumet River (Indiana), $1,400,000; (17) for flood protection for St. Johns Bayou and New Madrid Floodway (Missouri), $300,000; (18) for flood protection for Noneconnah Creek (Mississippi, Tennessee), $400,000; (19) for natural salt pollution control in the Brazos River (Texas) $650,000; (20) for flood control and other purposes on the Rio Puerco and Rio Salado (New Mexico), $1,500,000; (21) for flood protection on Wears Creek (Missouri), $50,000; (22) for construction and installation of additional facilities at McNary Lock and Dam (Oregon, Washington), $1,800,000; (23) for flood control and other purposes on Calleguas Creek (California), $1,060,000; and (24) for flood control and other purposes on Morrison Creek Stream Group (California), $750,000. Authorizes the appropriation of an additional $5,000,000 for administrative costs of preparing additional reports to Congress prior to commencement of final engineering and design activities. Authorizes the appropriation of $4,000,000 per fiscal year for fiscal years 1978 and 1979 for the preparation of additional initial engineering and design studies for future projects. Authorizes the prosecution of the following projects, at the following estimated costs as listed, in accordance with requirements of the Flood Control Act of 1968: (1) for navigation improvements in New London Harbor and Thames River (Connecticut), $8,022,000; (2) for local flood protection and other purposes on the Minnesota River (Chaska, Minnesota), $10,498,000; (3) for local flood protection on the Park River (Grafton, North Dakota), $10,973,000; (4) for flood control for Harris Fork Creek (Kentucky, Tennessee), $5,000,000 (5) for flood control and other purposes on the Red River (Arkansas, Louisiana), $4,401,000; (6) for salt water control on the Neches River and Tributaries (Texas), $14,300,000; and (7) for navigation in the Los Angeles, Long Beach Harbors (California), $16,580,000. Title II: River Basin Monetary Authorizations - Authorizes appropriations for fiscal year 1978 for the following comprehensive river basin development programs, as listed: (1) Alabama-Coosa River Basin $7,000,000; (2) Arkansas River Basin $5,000,000; (3) Brazos River Basin $28,000,000; (4) Columbia River Basin $19,000,000; (5) Mississippi River and tributaries $263,000,000; (6) Missouri River Basin $101,000,000; (7) North Branch Susquehanna River Basin $36,000,000; (8) Ohio River Basin $31,000,000; (9) Ouachita River Basin $1,000,000; (10) Red River Waterway project $22,000,000; (11) San Joaquin River Basin $69,000,000; and (12) South Platte River Basin $8,000,000. Stipulates that the total amount of such authorizations shall not exceed $590,000,000.
United States · United States Congress · 17 September 1976
Authorizes the Secretary of the Army, acting through the Chief of Engineers, to implement a five-year demonstration program to increase the average annual diversion of water from Lake Michigan.
United States · United States Congress · 17 September 1976
Directs the Secretary of the Army, acting through the Chief of Engineers, to study the feasibility of extending shallow-draft navigation on the Sabina River Channel project in Texas.
United States · United States Congress · 14 September 1976
Small Business Growth and Job Creation Act - Title I: Small Business Independence and Continuation - Amends the Internal Revenue Code to establish graduated corporate income tax rates. Changes the holding period for capital assets from six months to one year. Establishes a new alternative tax on capital gains. Increases the estate tax exemption from $60,000 to $180,000. Establishes a new rate schedule for the estate tax. Increases the gift tax exclusion from $3,000 to $9,000, and the gift tax exemption from $30,000 to $90,000. Replaces the present gift tax schedule with a flat rate of 75 percent of whatever the estate tax on such a sum would be. Provides that a distribution of property by a corporation in redemption of stock to pay death taxes shall be treated as a distribution in full payment in exchange for the stock if all of the stock of such corporation which is included in determining the value of the decedent's gross estate is either, (1) more than 20 percent (generally, 35 percent), of the value of the gross estate of such decedent, or (2) more than 40 percent (generally, 50 percent) of the taxable estate of such decedent. Provides that if stock in a corporation is sold by a shareholder owning stock representing more than 30 percent of the fair market value of all outstanding stock of the corporation whose stock is being sold, the gain from such sale shall be recognized only to the extent that the taxpayer's sale price exceeds the cost of replacement property purchased by the taxpayer within two years. Defines "replacement property" as property which is held for the production of income or which is held for investment. Allows the executor of an estate involving an interest in a closely held business to elect to include in the value of the gross estate the decedent's basis in such business rather than the fair market value of such interest. States that the basis of property acquired from a decedent as to which such an election was made shall be the decedent's basis in such property rather than the fair market value of such interest. Allows the marital deduction of the estate tax to exceed 50 percent of the value of the adjusted gross estate when an interest in a specially defined small business is included in the estate. Title II: Small Business Growth Incentives - Allows a taxpayer to choose the cash method of accounting in any case where inventory is an income determining factor and the ending inventory for the taxable year does not exceed $200,000. Provides a deferred tax credit against taxable income for unincorporated businesses. Establishes a graduated investment tax credit. Amends the definition of a small business corporation to allow domestic corporations with up to 20 shareholders (presently, ten) to qualify for subchapter S treatment. Allows a small business to make a subchapter S election at any time during the taxable year. Allows to a business a credit equal to 50 percent of the wages paid during the taxable year to new employees, up to two employees and $20,000 for the taxable year. Allows a similar credit for new disadvantaged employees up to a maximum of $60,000 per taxable year. Allows the practical cost recovery method to be used in computing depreciation. Title III: Small Business Tax Simplification - Allows a corporation to file an application for refund of overpayment of estimated income tax at any time during the taxable year. Provides a special rule for treatment of net operating loss adjustments in the case of new corporations. Increases the minimum credit on accumulated earnings from $150,000 to $500,000. Redefines "section 1244 stock" to mean common stock in a corporation if: (1) such corporation during its preceding taxable year derived more than 50 percent of its aggregate gross receipts from sources other than royalties, rents, dividends, interest, annuities, and sales or exchanges of stock or securities; and (2) the equity capital of such corporation does not exceed $1,000,000. Increases the losses on section 1244 stock which may be treated as ordinary losses (rather than capital losses) from $25,000 to $50,000.
United States · United States Congress · 9 September 1976
Authorizes the Secretary of the Army, acting through the Chief of Engineers, to plan and establish wetlands areas in connection with dredging activities required for water resources development projects. Sets forth criteria for the establishment of such areas, including the requirement that increased project costs shall not exceed $300,000. Stipulates that, in computing the benefit-cost ratio of any such project, that the benefits of establishing any wetland area shall be deemed to be at least equal to the cost.
United States · United States Congress · 31 August 1976
Authorizes the Secretary of the Army, acting through the Chief of Engineers, to implement a five-year demonstration program to increase the average annual diversion of water from Lake Michigan.
United States · United States Congress · 31 August 1976
Authorizes the Secretary of the Army, acting through the Chief of Engineers, to implement a five-year demonstration program to increase the average annual diversion of water from Lake Michigan.
United States · United States Congress · 31 August 1976
Authorizes the Secretary of the Army, acting through the Chief of Engineers, to implement a five-year demonstration program to increase the average annual diversion of water from Lake Michigan.
United States · United States Congress · 9 August 1976
National Diabetes Advisory Board Act - Directs the Secretary of Health, Education, and Welfare to establish a National Diabetes Advisory Board to insure the implementation of the long-range plan formulated by the National Commission on Diabetes to combat diabetes. Specifies seven Federal health officers as members of the Board, in addition to seven health professionals and five members of the general public to be appointed by the Secretary. Makes provision for staffing and compensation. Authorizes the Board to enter into contracts or other arrangements, or to take such other action as may be necessary to carry out its functions. Authorizes the Board to engage in and sponsor activities, collect data, and provide technical assistance as it deems necessary and advisable in the performance of its functions. Requires the Board to submit simultaneously to the President and Congress an Annual Diabetes Report describing Board activities in the prior year and progress made in diabetes research, treatment, and education with specific reference to the long-range plan to combat diabetes mellitus and suggesting recommended future expenditures and legislation. Authorizes the appropriation of $500,000 for fiscal year 1976 and such sums as are necessary for each of the four fiscal years thereafter. Authorizes the Secretary to make distinguished scientist awards to individual scientists who have shown continuous and outstanding productivity in diabetes research for the purpose of continuing such research. Limits the amount of each grant to no more than $35,000 per year. Authorizes the appropriation of specified amounts for the purpose of making such grants in fiscal years 1976-1980. Authorizes, under the Public Health Service Act, the appropriation of specified sums in fiscal years 1977-1981 for the purpose of making grants to centers for research and training in diabetes mellitus and related endocrine and metabolic disorders.
United States · United States Congress · 5 August 1976
Title I: Increases in Rates of Allowances for Vocational Rehabilitation, Educational Assistance, and Special Training - Increases by specified amounts the rates payable to eligible veterans for vocational rehabilitation, educational assistance, and apprentice programs. Title II: Extension of Period of Eligibility of Seriously Disabled Veterans for, and Other Improvements Relating to Vocational Rehabilitation - Extends the period during which qualified disabled veterans may be afforded vocational rehabilitation from June, 1975, to such time as is determined by the Administrator of Veterans' Affairs to be necessary for each such veteran based upon the veterans's disability and need for vocational rehabilitation. Allows any facilities of any agency of the United States to be used to provide unpaid training or work experience as part or all of a veteran's program of vocational rehabilitation. Title III: Improvements Relating to Education Assistance for Veterans and War Orphans and Widows - Prohibits the Administrator from approving the enrollment of a veteran or other eligible person in any independent study program unless such program leads to a standard college degree. Specifies the method of computing the educational assistance allowance of an eligible veteran or other eligible person pursuing such an independent study program. Title IV: Improvements in the Administration of Educational Benefits and Conforming Amendments - Prohibits the payment of educational assistance to any eligible veteran or person for the purposes of auditing a course, or for a course for which the grade assigned is not used in computing the requirements for graduation, including a course from which the student withdraws, unless there are mitigating circumstances beyond his control. Prohibits payments for pursuit of the correspondence portion of a combination correspondence-residence course leading to a vocational objective. Title V: Effective Date of Amendments - Makes the amendments made by this Act effective October 1, 1976.
United States · United States Congress · 11 June 1976
Directs that there be printed for the use of the Committee on Veterans' Affairs of the House of Representatives 56,100 copies of "Summary of Veterans' Legislation Reported, Ninety-fourth Congress" with an additional 44,200 copies for use by Members of the House, and 20,000 copies of a similar publication, with emphasis upon matters relating to veterans' affairs considered by the Senate or by the Committee on Veterans' Affairs of the Senate, for the use of the Senate Committee on Veterans' Affairs.
United States · United States Congress · 10 June 1976
Veteran and Survivors Pension Adjustment Act - Title I: Extension of Certain Interim Adjustments of Pension and of Dependency and Indemnity Compensation Rates until January 1, 1977 - Makes permanent the prior temporary increases in veterans' pensions, pensions of surviving spouses of veterans, the aid and attendance allowance, the annual income limitations for veterans, and dependency and indemnity compensation. Title II: Veterans' and Survivors' Pensions - States that a person shall be considered totally and permanently disabled for purposes of veterans benefits if he becomes unemployable after age 65. Increases the amount of pensions for veterans with non-service-connected disabilities. Provides that when a veteran with a non-service-connected disability, who is ineligible for a pension solely for the reason that his annual income exceeds the maximum income limitation, is in need of aid and attendance he shall be entitled to an allowance not to exceed specified amounts. Increases the amount of non-service-connected disability pensions by 25 percent when the veteran reaches the age of 80. Changes the amounts by which the pensions of widows and children are reduced in relation to the survivor's income. Title III: Dependency and Indemnity Compensation for Parents - Increases the maximum income limitations for dependency and indemnity compensation for parents of veterans. Title IV: Miscellaneous and Effective Date Provisions - Authorizes the head of any Federal agency or department to provide such information to the Administrator of Veterans' Affairs as he needs to determine the eligibility of individuals for veterans' benefits. States that titles II and III of this Act shall take effect January 1, 1977.
United States · United States Congress · 10 June 1976
Veterans' Disability Compensation and Survivor Benefits Act - Title I: Veterans Disability Compensation - Increases generally specified dollar amounts paid to eligible disabled veterans by the Veterans' Administration. Makes an additional payment available to veterans having a wife or child who is helpless or blind, or so nearly helpless or blind as to need the regular aid and attendance of another person. Title II: Survivors Dependency and Indemnity Compensation - Increases generally specified dependency and indemnity compensation amounts paid to widows of eligible veterans and to children of deceased veterans not leaving a widow. Title III: Miscellaneous - Directs the Administrator of Veterans' Affairs to conduct a scientific study to determine if there is a causal relationship between the amputation of an extremity and the subsequent development of cardiovascular disorders. Title IV: Effective Date - Makes the provisions of this Act effective on October 1, 1976.
United States · United States Congress · 2 June 1976
Expresses the sense of the House of Representatives that the United States Postal Service shall not close or suspend the operation of any post offices, unless there is a clear and compelling need to do so. Encourages the service to continue cost-cutting programs which do not affect levels of service.
United States · United States Congress · 13 April 1976
Recognizes the fiftieth anniversary of the birth of American commercial aviation. Requests that all concerned governmental agencies join in participating in appropriate national and local ceremonies celebrating such anniversary.
United States · United States Congress · 1 April 1976
Local Public Works Capital Development and Investment Act - Authorizes the Secretary of Commerce, acting through the Economic Development Administration, to make grants to any State or local government for local public works projects, including but not limited to: (1) those public works projects of State and local governments for which Federal financial assistance is authorized under provisions of law other than this Act; and (2) the architectural design, engineering, and related planning of local public works projects. Stipulates that the Federal share of any project for which a grant is made under this Act shall be 100 percent of the cost of such project. Authorizes the Secretary to make an additional grant for the purpose of increasing to 100 percent the Federal contribution to a public works project for which Federal financial assistance is authorized under provisions of law other than this Act. Stipulates that no such grants shall be made for any project which has as its principal purpose the channelization, damming, dredging, or diversion of a natural watercourse, or the enlargement of any canal other than a canal designated as a historic site. Directs the Secretary to prescribe rules, regulations, and procedures necessary to carry out this Act. Lists factors that the Secretary shall consider in accordance with the relative needs of the various sections of the country, with priority consideration to those areas where unemployment exceeds the national average. Stipulates that not less than one-half of one percent nor more than ten percent of all amounts authorized under this title shall be allocated for local public works projects within any one State. Authorizes the appropriation of $2,500,000,000 through fiscal year 1977 in order to carry out this Act.
United States · United States Congress · 24 March 1976
Veterans' Administration Medical Facilities Acquisition Act - Directs the Administrator of Veterans' Affairs, in carrying out his duties under this Act: (1) to provide for the construction and acquisition of medical facilities equitably throughout the United States with due regard for the comparative urgency of the need for each particular facility; and (2) to give due consideration to excellance of architecture and design. Authorizes the Administrator to construct and alter, and to acquire sites for, medical facilities. States that no appropriation shall be made to construct, alter, or otherwise acquire any medical facility which involves a total expenditure of more than $500,000 unless such construction, alteration, or acquisition is first approved by resolution adopted by the Committee on Veterans' Affairs of the House of Representatives and the Committee on Veterans' Affairs of the Senate, respectively. Stipulates that no appropriation shall be made to lease any space at an average annual rental of more than $200,000 for use for a medical facility unless such lease is first approved by resolutions adopted by such committees. States that the Administrator may not enter into any construction, acquisition, or alteration involving a total expenditure of $500,000 or less before the expiration of 60 days after the date on which he submits a report of the facts concerning such proposed expenditure to such committees. Enumerates structural requirements for any medical facilities pursuant to this Act. Directs the Administrator to submit to Congress an annual report regarding the construction, alteration, and leasing of medical facilities. Authorizes the Administrator to make contributions to local authorities for the construction of traffic controls, and road improvements necessitated by medical facilities. Authorizes the Administrator to construct and operate, on reservations of medical facilities, garages and parking facilities. Directs the Administrator to establish and operate not less than 125,000 hospital beds in medical facilities over which the Administrator has direct and exclusive jurisdiction for the care and treatment of eligible veterans who are tuberculous, neuropsychiatric, medical, and surgical cases. Requires the Administrator to maintain the bed and treatment capacities of all Veterans' Administration medical facilities so as to insure the accessibility and availability of such beds and treatment capacities to eligible veterans and to minimize delays in admissions and in the provision of such care and of services. Directs the Administrator to establish and operate not less than 8,000 beds in the fiscal year ending June 30, 1976, and in each fiscal year thereafter, for the furnishing of nursing home care to eligible veterans in facilities over which the Administrator has direct and exclusive jurisdiction. Authorizes the Administrator and the Secretary of the Army, the Secretary of the Air Force, and the Secretary of the Navy to enter into agreements and contracts for the mutual use or exchange of use of hospitals and domiciliary facilities.
United States · United States Congress · 16 March 1976
Authorizes the following additional appropriations for the prosecution of the comprehensive plan of development for specified river basins under the jurisdiction of the Secretary of the Army: Alabama-Coosa River Basin, $6,000,000; Arkansas River Basin, $6,000,000; Brazos River Basin, $19,000,000; Columbia River Basin, $39,000,000; Mississippi River and tributaries, $220,000,000; Missouri River Basin, $85,000,000; North Branch, Susquehanna River Basin, $72,000,000; Ohio River Basin, $23,000,000; Red River Waterway project, $32,000,000; San Joaquin River Basin, $46,000,000; Santa Ana River Basin, $2,000,000; South Platte River Basin, $22,000,000; and Upper Mississippi River Basin, $2,000,000. Stipulates that the total amount authorized to be appropriated by this Act shall not exceed $574,000,000.
United States · United States Congress · 25 February 1976
Directs the Secretary of the Army to permit the burial in Arlington National Cemetery of: (1) any veteran who is entitled to burial in any cemetery within the National Cemetery System; (2) any survivor of any such veteran if such survivor is entitled to burial in the National Cemetery System; and (3) any other individual or class of individuals as may be designated by the President. States that the interment of individuals eligible for burial in Arlington National Cemetery by reason of this Act shall be made in the order in which applications for such burial are received. Allows the Secretary to impose a daily maximum number of burials of not less than 30-per day.
United States · United States Congress · 24 February 1976
Directs the Secretary of the Interior to select an appropriate site for the erection of a statute of Bernardo de Galvez, a gift of the Government of Spain in recognition of the Bicentennial celebrations of the United States of America. Specifies that the statue shall be erected on grounds now owned by the United States of America in the District of Columbia. Requires approval of the Commission of Fine Arts and the National Capital Planning Commission for the site selection and design of the statue. Provides that the erection of the statue and proper landscape treatment shall be without expense to the United States of America, except for necessary maintenance after completion.
United States · United States Congress · 23 February 1976
Authorizes $354,762.72 for the further expenses of investigations and studies to be conducted by the House Committee on Veterans' Affairs. Allocates $5,000 of the total amount provided by this resolution to procure the services of consultants. Directs that no part of the funds authorized by this resolution shall be available for expenditure in connection with the study or investigation of any subject which is being investigated for the same purpose by any other committee of the House.
United States · United States Congress · 27 January 1976
Authorizes $15,000 for the further expenses of investigations and studies to be conducted by the House Committee on Veterans' Affairs. Allocates $5,000 of the total amount provided by this resolution to procure the services of consultants. Directs that no part of the funds authorized by this resolution shall be available for expenditure in connection with the study or investigation of any subject which is being investigated for the same purpose by any other committee of the House.
United States · United States Congress · 20 January 1976
Requires appropriate local employment service offices to post lists of openings at least five days before they are filled under contracts entered into by Federal departments or agencies for the procurement of personal property and non-personal services in order to notify veterans of such openings for which the contractors have provided special emphasis for the employment of qualified disabled veterans and veterans of the Vietnam era. Removes the authority of the Secretary of Labor to approve the diversion of funds specified for veterans' employment counseling and placement. (Amends 38 U.S. 2006, 2012)
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