United States · United States Congress · 5 February 1981
Amends the Internal Revenue Code to permit married individuals filing separate income tax returns an election to be taxed at rates applicable to unmarried individuals.
United States · United States Congress · 5 February 1981
Requests the President to designate the week of May 10 to May 16, 1981, as "CARE Week" in observance of the thirty-fifth anniversary of CARE (the Cooperative for American Relief Everywhere, Inc.).
United States · United States Congress · 4 February 1981
Directs the Secretary of Transportation, acting through the Administrator of the Federal Aviation Administration, to enter into negotiations with the designated Virginia department or agency for leasing Dulles International Airport to the State of Virginia. Directs the Secretary to lease such airport to such State if the parties agree to terms.
United States · United States Congress · 3 February 1981
Amends the Federal Mine Safety and Health Amendments Act of 1977 to provide that provisions of such Act shall not apply to: (1) any surface sand or gravel, stone, or clay mine; or (2) any surface structure or road, if constructed by employees not engaged in mining.
United States · United States Congress · 3 February 1981
Small Business Tax Relief Act of 1981 - Amends the Internal Revenue Code to limit recognition on the gain from the sale or exchange of an unincorporated trade or business prior to the time that the taxpayer attains age 55 by providing that such gain shall be recognized only to the extent that it exceeds the cost of reinvesting in replacement property for another small business venture. Provides for the taxation of such gain, after age 55, as ordinary income according to the ten year averaging rules applicable to lump sum distributions from employee benefit plans. Increases the additional first year depreciation allowance for small businesses. Permits a taxpayer election to amortize over a 36 month period expenses for depreciable property which is acquired to put a small business in compliance with Federal regulations and which does not have any economic usefulness for the business. Exempts domestic international sales corporations (DISC) which have an adjusted taxable income of $1,000,000 or less from the limitations on deferral of base period export gross receipts which are applicable to larger corporations. Permits businesses with gross receipts of less than $1,000,000 to elect the cash method of accounting in reporting income. Allows a credit or refund to employers of their proportionate share of excess social security taxes paid on behalf of employees who were employed by two or more employers during the taxable year. Permits an income tax credit of $5 for each form or document which a small business is required to file pursuant to Federal law.
United States · United States Congress · 2 February 1981
Amends the program of medical and dental care for members and certain former members of the uniformed services and for their dependents to include former spouses of members of the uniformed services. Establishes length of marriage and other requirements of eligibility.
United States · United States Congress · 28 January 1981
Title I: New Emission Control Technology - Amends the Clean Air Act to allow persons proposing to own or operate coal-fired powerplants to request from the Administrator of the Environmental Protection Agency one or more waivers of specified air pollution control requirements for such plant to encourage the use of an innovative technological system or systems of continuous emission reduction. Authorizes the Administrator with the consent of the Governor of the State in which the plant is to be located, to grant such waivers, if the Administrator determines, after notice and opportunity for public hearing, that: (1) the proposed systems have not been adequately demonstrated, will operate effectively, and are reasonably likely to achieve, in comparison with presently available technology, either significantly greater continuous emission reduction or significantly lower cost with the same or greater continuous emission reduction; (2) the owner or operator of the proposed plant has demonstrated that plant emissions will not prevent attainment and maintenance of any national ambient air quality standards or violate specified requirements, increments, or ceilings; and (3) granting such waiver will not exceed the number of waivers necessary to ascertain whether a proposed technological system will achieve specified conditions. Sets forth the Administrator's considerations for making such determinations. Authorizes the Administrator to conduct tests or to require tests and reports to be made by the owner or operator. Requires the owner or operator to make prompt reports of the emission of any unregulated pollutant from a system if such pollutant was not emitted, or was emitted in significantly lesser amounts without the use of such system. Sets forth terms and conditions on which, and time periods for which, such waivers shall be granted. Authorizes waivers requiring a minimum level of continuous emission reduction and fee charges to be assessed in cases where a system has failed to achieve the required level of continuous emission reduction and correction is impracticable. Sets forth formulas to determine such charges. Prohibits any charge being imposed which requires the owner or operator to pay, together with costs of operation and construction, higher costs because of use of innovative rather than existing technology. Title II: Emissions Charges and Rebate Plan - Amends the Clean Air Act to direct the Administrator of the Environmental Protection Agency to develop and implement, in selected air quality control regions, plans which will assess the effectiveness of using economic incentives to achieve national primary or secondary ambient air quality standards in regions where such standards are not being achieved. Requires that each plan: (1) be developed under regulations promulgated by the Administrator after notice and opportunity for public hearing within the region covered by the plan; (2) be implemented only if each State involved approves; and (3) supercede inconsistent provisions of State implementation plans. Prohibits the Administrator from approving a plan which is not designed to bring about compliance with the ambient air quality standards in the region which is the subject of the plan and which does not specify an overall emission reduction schedule. Requires that each plan: (1) apply to a particular industry or industries or sources responsible for a particular pollutant; (2) specify an initial fee to be paid by the owner or operator of each source covered by the plan to be assessed per-unit of emissions; (3) establish a year-to-year overall emission reduction schedule for all plan participants; (4) provide for automatic annual percentage increases (to be adjusted, if necessary, by the Administrator) in fees if actual emissions exceed scheduled emissions; and (5) be annually reviewed by the Administrator to ascertain whether the emission reduction schedule is sufficient to achieve national primary or secondary ambient air quality standards not later than the date provided under such Act. Requires that regulations provide for annual fee imposition and rebate payment according to a schedule prescribed by the Administrator to encourage rapid plan compliance. Requires that the aggregate amount of rebates paid from the revolving fund for any calendar year to plan participants equal the aggregate amount of fees paid into the fund during the calendar year by all plan participants. Sets forth: (1) a formula for determination of the amount of rebate paid to each participant; (2) requirements for monitoring and reporting of emissions; and (3) nonpayment penalties of 20 percent of the aggregate amount of fee owed, plus interest. Establishes a revolving fund in the Treasury in to which fees shall be paid and from which rebates shall be made. Makes technical and conforming amendments. Authorizes the Administrator to commence civil actions to recover fees, interest, or nonpayment penalties for which any person is liable under this Act.
United States · United States Congress · 28 January 1981
Federal Coal-Fired Powerplant Siting Act - Directs the Secretary of Energy to coordinate the planning and scheduling of Federal, State, and local agency proceedings relating to the construction or operation of coal-fired powerplants. States that the Secretary may, with respect to the siting of such a powerplant, require one environmental impact statement to be used by all the Federal agencies involved. Authorizes the Secretary to require Federal agencies to conduct consolidated proceedings if there is concurrent jurisdiction. Requires the Secretary, with the concurrence of State agencies, to prescribe consolidated proceedings procedures for matters over which Federal and State agencies have concurrent jurisdiction. Directs the Secretary to establish a reasonable deadline for Federal agency decisions on the siting of coal-fired powerplants. Directs the Secretary to provide Federal assistance to State programs for coordinating and improving decision procedures for the construction and operation of coal-fired powerplants. Sets forth the criteria for such programs. Requires the Director of the Office of Management and Budget to eliminate duplicative application and reporting form requirements for any person proposing a coal-fired powerplant project. Requires an applicant for a license, permit, or approval from any Federal agency for construction or operation of a new coal-fired powerplant which is not proximately sited to explain in the application why proximate siting is infeasible. States that the Secretary may, by rule, pay the costs of participating in a Federal proceeding with respect to a coal-fired powerplant to any intervenor who is unable to pay such costs.
United States · United States Congress · 28 January 1981
Amends rule X of the Rules of the House of Representatives to establish the Committee on Internal Security with jurisdiction over communist, terrorist, and other subversive activities. Removes such jurisdiction from the Judiciary Committee. Transfers to the Internal Security Committee all of its property under the control of the Judiciary Committee or any other government agency.
United States · United States Congress · 27 January 1981
Directs the Postal Service to submit to Congress (rather than to the Postal Rate Commission) any proposed change in the nature of postal service which would have nationwide impact. Requires any statement of proposed change so submitted to include an estimate of the impact of such change upon the public, business mail users, service levels and postal finances. Provides that no proposed change shall become effective if either House of Congress adopts a resolution disapproving it within 60 days after it is submitted to Congress.
United States · United States Congress · 27 January 1981
Repeals the Davis-Bacon Act, which requires the rate of wages for workers employed on public buildings by contractors to be based upon the prevailing wages for corresponding classes of workers employed on similar projects in the same area.
United States · United States Congress · 23 January 1981
Savings and Retirement Income Incentive Act of 1981 - Amends the Crude Oil Windfall Profit Tax Act of 1980 to make permanent the income tax exclusion for dividend and interest income. Increases such tax exclusion for persons over age 65 to $500 ($1,000 for joint returns). Amends the Internal Revenue Code to increase to $2,000 the amount of the income tax deduction for contributions to individual retirement accounts. Eliminates the prohibition against certain pension plan participants (e.g. government and military personnel) from making deductible contributions to individual retirement accounts. Increases the amount of nondeductible contributions which an individual may make to an individual retirement account in a taxable year and over such individual's lifetime. Permits contributors to an individual retirement account to withdraw from such an account up to $10,000, without tax penalty, in order to purchase a first home or finance the higher education of a dependent child. Allows an income tax deduction for voluntary employee contributions to tax-qualified employer pension and annuity plans.
United States · United States Congress · 22 January 1981
Amends the Internal Revenue Code to allow income tax deductions related to the rental of a residence to a family member of the taxpayer if such family member pays a fair rental and uses such residence as the principal place of residence.
United States · United States Congress · 22 January 1981
Capital Cost Recovery Act of 1981 - Amends the Internal Revenue Code to revise the method for determining useful lives of business assets for purposes of computing allowable depreciation deductions. Replaces the asset depreciation range (ADR) method with a schedule of capital cost recovery periods for three classes of business property. Establishes capital cost recovery periods for the following classes of business property: (1) buildings and their structural components, ten years; (2) tangible property, five years; and (3) automobiles, taxis, and light-duty trucks (up to $100,000), three years. Permits calculation of the investment tax credit for such property without regard to the useful life of the property. Requires the recapture of depreciation amounts and investment tax credit amounts applicable to assets which are sold or otherwise disposed of prior to the expiration of the capital cost recovery period. Permits a taxpayer to deduct less than the full allowance for capital cost recovery in any taxable year. Permits a carryover to succeeding taxable years of any unused depreciation amounts. Disqualifies capital cost recovery property from the allowance for first year depreciation. Treats amounts claimed as the capital cost recovery of noncorporate lessors as an item of tax preference for purposes of the minimum tax. Adopts as an accounting practice the "half year convention" under which investments eligible for capital cost recovery treatment or the investment tax credit which are made at any time during the taxable year are deemed to be made in the middle of such year.
United States · United States Congress · 22 January 1981
Congressional Pay Reform Act of 1981 - Amends the Legislative Reorganization Act of 1946 and the Federal Salary Act of 1967 to specify that pay adjustments for Members of Congress shall become effective on the March 1 following the beginning of the next Congress after the Congress during which such adjustment was approved. Conditions such adjustment on the adoption of a concurrent resolution by each House of Congress. Requires a recorded vote on such resolution to reflect the vote of each Member. Prohibits any congressional employee from being paid at a rate in excess of the rate payable for Senators and Members of the House of Representatives. Requires the President to transmit to the Congress, within a specified time period, recommendations with respect to the rates of pay of Members of Congress, legislative, and judicial employees. Prohibits the House of Representatives and the Senate from considering any bill or joint resolution carrying an appropriation for compensation of Members of Congress for any fiscal year if such bill or joint resolution carries an appropriation or a limitation on appropriations for any other purpose.
United States · United States Congress · 22 January 1981
Amends the Internal Revenue Code to exclude from gross income interest or dividends earned on savings deposits which are used by the deposit institutions for residential mortgage lending purposes.
United States · United States Congress · 19 January 1981
Constitutional Amendment - Requires a two-thirds vote of both Houses of Congress to pass any concurrent resolution on the budget which carries a deficit.
United States · United States Congress · 9 January 1981
Amends the Immigration and Nationality Act to allow preference visas to be given to an alien who: (1) requests such treatment; (2) was born after 1950 in Korea, Vietnam, Laos, or Thailand; (3) was fathered by an American serviceman; and (4) provides a guarantee of financial support. Stipulates that such guarantee must: (1) be signed by a citizen or lawful permanent resident who is at least 21 years old; and (2) provide that such signing sponsor will provide necessary financial support for five years. Allows the Attorney General to enforce such guarantee against the sponsor in a civil suit unless such sponsor dies or is adjudicated bankrupt.
United States · United States Congress · 9 January 1981
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to provide that any individual who would be fully insured at age 62 may qualify for disability insurance benefits if such individual has 40 quarters of coverage, regardless of when such quarters were earned. Provides such coverage requirement as an alternative to the requirement that an individual have 20 quarters of coverage during the 40-quarter period immediately preceding his or her disability.
United States · United States Congress · 9 January 1981
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to remove the limitation on the amount of outside income which an individual may earn while receiving benefits.
United States · United States Congress · 9 January 1981
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to eliminate the five-month period which is presently a prerequisite of eligibility for disability insurance benefits.
United States · United States Congress · 5 January 1981
Amends the Internal Revenue Code to exclude from gross income a corporate stock distribution to a stockholder based upon the reinvestment of stock dividends in the corporation by such stockholder pursuant to his election to participate in a qualified dividend reinvestment plan, as defined in this Act. Limits the amount of such exclusion to $1,500 per year. Establishes a rebuttable presumption that a distribution made by a corporation which purchases its common stock within one year of such distribution shall not be deemed a distribution pursuant to a qualified dividend reinvestment plan.
United States · United States Congress · 5 January 1981
Small Business and Family Farm Preservation Act of 1981 - Amends the Internal Revenue Code to increase the unified credit against estate and gift taxes from $47,000 to $155,800. Increases the amount of the annual gift tax exclusion from $3,000 to $6,000.
United States · United States Congress · 5 January 1981
Food Stamp Reform Act of 1981 - Amends the Food Stamp Act of 1977 to authorize participating States, rather than the Secretary of Agriculture, to establish eligibility criteria for participation in the food stamp program. Eliminates the uniform eligibility disqualifications and the uniform value of allotment. Eliminates from the State plan of operation all references to or requirements relating to: (1) Federal programs; (2) determinations to be made by the Secretary of Agriculture; and (3) limitations placed on the State agency. Directs the State agency to establish a work program requiring performance of work as a condition of eligibility to receive benefits under the food stamp program. Permits States participating in the food stamp program to establish a program designed to encourage households receiving coupons to purchase nutritional food. Eliminates the Secretary's authority over the administration of the program by the State agencies. Eliminates the administrative cost-sharing and quality control provisions of such Act. Limits the percentage of funds a State agency may use for administrative costs. Eliminates the Secretary's authority to conduct pilot projects and study the feasibility of recovering food stamp benefits from specified households. Sets forth a formula for the distribution of funds by the Secretary to the participating States to provide benefits and pay administrative costs. Directs the State agency to submit annually to the Secretary reports setting forth the purposes for which such funds will be and have been disbursed. Eliminates all Federal restrictions on the value of allotments received by each participating State. Amends the Food Stamp Act Amendments of 1980 to eliminate specified medical deductions for determining income eligibility.
United States · United States Congress · 5 January 1981
Directs the Secretary of the Army, through the Chief of Engineers, to carry out on a priority basis a specified dredging project at Norfolk Harbor and Channels, Virginia.
United States · United States Congress · 5 January 1981
Amends the Internal Revenue Code to provide that bonds issued by a volunteer fire department to finance the acquisition, construction, reconstruction, or improvement of firefighting property shall be treated as obligations of a local government and the interest on such bonds shall be excluded from gross income. Provides that a volunteer fire department qualifies for such tax treatment of its bonds if it: (1) is organized and operated to provide firefighting services in an area which does not have any other firefighting services; (2) is required by a local government to furnish firefighting services; (3) receives over half of its funding from local government; and (4) makes no charge for its services.
United States · United States Congress · 5 January 1981
Limitation on Government Recordkeeping Requirements and Actions Act of 1981 - Prohibits any Federal agency from: (1) requiring any person to maintain, prepare, or produce records (other than records relating to a dangerous material) of an event more than four years after the event has occurred; and (2) commencing an action against a person for a violation of a regulation more than four years after such violation has occurred, except as otherwise provided by the Internal Revenue Code.
United States · United States Congress · 5 January 1981
Amends the Internal Revenue Code to permit taxpayers who do not itemize income tax deductions to claim a deduction from gross income for charitable contributions.
United States · United States Congress · 5 January 1981
Health Care Expenditures Regulation Review Act - Requires any officer or agency in the Executive branch of the Federal Government to submit all proposed health care regulations to each House of Congress. Sets forth the procedures by which a proposed health care regulation shall become effective. States that such regulations shall take effect 90 legislative days after submission unless: (1) disapproved by either House of Congress; or (2) adopted earlier by a concurrent resolution. Directs the head of any Federal department or agency to give 60 days notice to the relevant committees of the House of Representatives and Senate prior to initial publication of any regulation which relates to: (1) costs or expenditures of, or reimbursements to, individuals or providers of health care; or (2) the fixing of any rate or charge.
United States · United States Congress · 5 January 1981
Amends the Administrative Procedure Act to require each Federal agency to submit a copy of its promulgated rules to the Secretary of the Senate and the Clerk of the House of Representatives. Provides for a 60-day period for Congress to review such rules. Prohibits any rule (with specified exceptions, including limited duration, emergency rules) from taking effect if either House of Congress adopts a resolution disapproving it within such period. Sets forth House and Senate procedure for consideration of such a resolution. Prohibits an agency from promulgating a rule identical to a disapproved rule unless a statute is adopted which affects the agency's authority in the subject area of the rule. Requires an agency to provide a period of at least 60 days after the general notice of proposed rulemaking for public comment on the proposed rule. Declares an effective beginning and ending date for this Act.
United States · United States Congress · 5 January 1981
Limits U.S. contributions to the budget of the United Nations and affiliated agencies to an amount which bears the same ratio to the total U.N. budget as the population of the U.S. bears to the total population of U.N. member nations.
United States · United States Congress · 5 January 1981
Limits the authorized area of Shenandoah National Park to the 194,000 acres to which fee simple title is vested in the United States as of the date of enactment of this Act. Prohibits any expansion of such park except by an Act of Congress.
United States · United States Congress · 5 January 1981
Amends the Immigration and Nationality Act to exclude aliens affiliated with terrorist organizations from: (1) visa eligibility and admission into the United States; (2) temporary parole admission; and (3) transit through the United States as foreign officials. Authorizes the Attorney General to deport such aliens, and prohibits the Attorney General from allowing such aliens to voluntarily depart rather than being deported. Removes specified diplomatic and semidiplomatic immunities from such aliens. Makes it a felony under such Act to knowingly aid such an alien to enter the United States. Defines terrorist organization for purposes of such Act. Amends the Foreign Agents Registration Act of 1938 to: (1) define terrorist organization for purposes of such Act; (2) direct the Attorney General to investigate the activities of any person registered under such Act as an agent of a terrorist organization; and (3) make such an agent who knowingly receives funds from such an organization criminally liable.
United States · United States Congress · 5 January 1981
Amends the Small Business Emergency Relief Act to include a real property lease as a type of fixed-price contract with respect to which emergency relief may be given. States that contracts which were in effect, as well as those entered into, between August 15, 1971, and October 31, 1974, may qualify for such relief.
United States · United States Congress · 5 January 1981
Hobbs Act Amendment of 1981 - Amends the Hobbs Act to establish penalties for obstructing, affecting, or interfering with commerce by willfully injuring, damaging, burning, or destroying to the value of $2,000 or more any real or personal property of any person at or near any place where work or business of an employer or owner is carried on or where such employer or owner transports, stores, or maintains property for business or other purposes. States that such violation, as well as the offense of interfering with commerce by extortion, shall not be nullified or mitigated even if committed in the course of a legitimate labor dispute.
United States · United States Congress · 5 January 1981
Amends the Immigration and Nationality Act to include within the categories of deportable aliens foreign students who knowingly participated in a political demonstration resulting in, or intending to result in, injury or damage to another's person or property. Permits the Attorney General to suspend deportation of such students.