United States · United States Congress · 8 February 1979
Taxpayer Relief Amendments to Panama Treaty Legislation - Specifies that all expenses incurred implementing the Panama Canal Treaty of 1977 shall be treated as an expense of the Panama Canal Commission. Prohibits payments to Panama out of U.S. Treasury revenues. Requires the Panama Canal Company to pay its cash assets to the U.S. Treasury to be applied against its debt. Directs the Commission to continue repaying its debt to the United States. Amends the Panama Canal Code to require the Commission to pay: (1) all canal operating revenues to the U.S. Treasury; and (2) the payments required under the Treaty to Panama only with express congressional authorization. Directs the General Accounting Office to monitor all costs incurred by the Commission and report annually to Congress on the differences in costs to the U.S. taxpayer. Prohibits unless expressly authorized by Congress: (1) the use of U.S. funds to implement the Treaty; (2) the transfer of U.S. property in the Canal Zone to Panama; and (3) the cessation of the Panama Canal Company and the Canal Zone Government.
United States · United States Congress · 8 February 1979
Constitutional Amendment - Allows the enactment, amendment, and repeal of laws by popular vote. Excludes specified areas, including the right to: (1) propose constitutional amendments; (2) declare war; and (3) call forth the militia. Requires a petition signed by at least three percent of the registered voters and which includes the signatures of registered voters in each of 15 States equal to three percent of the ballots cast in the last general election for President in each of the 15 States in order to place such an issue on the ballot. Requires a majority vote for a proposed law to become law. Declares that any law to repeal or amend a law passed by popular vote during the two years immediately following its effective date must receive an affirmative rollcall vote of two-thirds of the Members of each House of Congress.
United States · United States Congress · 5 February 1979
Amends the Foreign Trade Act of 1974 to authorize the President to extend most-favored-nation treatment to the People's Republic of China only if the Republic of China receives the same treatment and the same economic benefits. Directs the President to require the leaders of the missions to the People's Republic of China and the Republic of China to monitor the access and availability of those markets to U.S. exports. Requires the President to report any declines in such exports to the appropriate congressional committees. Stipulates that all trade benefits to either nation will cease in the event of any armed conflict, boycott, or blockade between the two nations. Prohibits compliance with any foreign boycott of the Republic of China.
United States · United States Congress · 1 February 1979
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 · 1 February 1979
Administrative Rulemaking Reform Act - Requires a Federal agency preparing to hold a rulemaking session to make a reasonable effort to inform those likely to be affected by the proposed rulemaking. Requires that if the affected group is large, representatives of such group must be notified. Requires, in addition to present requirements, that the notice of rulemaking include the projected effective date of the rules, the purpose of the rulemaking, the text of the proposed rules, and the technical or other studies on which the agency intends to rely in the rulemaking proceedings. Applies the requirements of this Act to all rulemaking sessions except: (1) those specifically authorized to be kept secret in the interest of national security, and (2) those relating to agency management. Requires public notice and public opportunity for comment on all rulemaking proceedings under this Act unless the agency finds that the rules to be proposed are emergency rules or are of routine or insignificant impact in which case the rule must be published with reasons for its adoption. Requires Federal agencies to give interested persons at least 45 days to participate in the rulemaking. Requires the agency to maintain a file of each proceeding to be made available to the courts, Congress, and to the public in connection with review of the rule. Limits the period for public comment to a maximum of 90 days. Requires a copy of all proposed rules to be sent to Congress. States that such rule, other than an emergency rule, shall not become effective if it is disapproved within 90 days by both Houses of Congress, or it is disapproved within 60 days by one House and no action is taken on the disapproval resolution by the other House. Provides that either House of Congress may, by resolution, require any agency to reconsider and resubmit any rule to which this Act applies. Requires that such proposed rule be repromulgated anew in accordance with all the provisions of this Act unless it is reconsidered and resubmitted to Congress within 180 days after the adoption of the resolution requiring such reconsideration. Requires the Administrative Conference of the United States to study Congressional review of agency rulemaking under this Act and report the effect of such review on such rulemaking before July 1, 1984. Authorizes to be appropriated $200,000 to finance such study. Makes this Act effective 90 days after enactment. Terminates the Congressional review required by this Act at the adjournment of the Ninety-eight Congress.
United States · United States Congress · 31 January 1979
Small Business Regulatory Relief Act - Amends the Small Business Act to direct each Federal department, agency, and instrumentality engaged in rulemaking to prepare a written analysis of whether it is legal, feasible, and desirable to exempt small businesses (or classes thereof) from a rule or whether the agency should promulgate a rule with lesser compliance standards for small businesses. Sets forth information which must be present in such analysis.
United States · United States Congress · 31 January 1979
Requests the Secretary of Defense to rescind that portion of the Department of Defense directive which permits deserters from military service to receive in absentia discharges.
United States · United States Congress · 29 January 1979
Spending Limitation Act - Amends the Congressional Budget and Impoundment Control Act of 1974 to limit the total Federal outlays agreed to in the second or any further concurrent resolution on the Budget to the following percentages of the gross national product: 21 percent in fiscal year 1980; 20 percent in fiscal year 1981; 19 percent in fiscal year 1982; and 18 percent in the fiscal year 1983. Authorizes the Congress to waive such limitations by a two-thirds vote of each House.
United States · United States Congress · 29 January 1979
Small Business Tax Relief Act of 1979 - 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 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 refund to employers of their proportionate share of excess social security payments made 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 · 29 January 1979
Tax Rate Reduction and Indexing Act of 1979 - Title I: Individual Tax Rates - Amends the Internal Revenue Code to reduce the income tax rates for individuals for the taxable years 1980 through 1982. Title II: Inflation Adjustment - Requires the Secretary of the Treasury, not later than December 15 of each calendar year beginning in 1982, to prescribe individual income tax rate tables: (1) by increasing the maximum dollar amount on which no tax is imposed under each table, and the minimum and maximum dollar amounts for each rate bracket for which a tax is imposed, by the cost-of-living adjustment for such year; (2) by not changing the rate applicable to any rate bracket as adjusted; and (3) by adjusting the amounts setting forth the tax to the extent necessary to reflect the adjustments in the rate brackets. Declares the cost-of-living adjustment for any calendar year as the percentage by which the Department of Labor's Consumer Price Index for all-urban consumers for the preceding calendar year exceeds the Consumer Price Index for calendar year 1981. Requires cost-of-living adjustments in zero bracket amounts, personal tax exemptions, and withholding taxes. Sets the minimum gross income for which an income tax return is required from certain individuals at an amount less than the sum of the exemption amount plus the applicable zero bracket amount.
United States · United States Congress · 29 January 1979
Amends the Federal Mine Safety and Health Amendments Act of 1977 to provide that provisions of such Act shall not apply to stone mining or sand and gravel mining operations.
United States · United States Congress · 25 January 1979
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.
United States · United States Congress · 25 January 1979
Prohibits the use of any funds of the United States to implement the Panama Canal Treaty of 1977 unless expressly authorized by Congress. Prohibits the transfer to Panama of any real property interest of the United States in the Canal Zone unless expressly authorized by Congress. Requires an Act of Congress before the Panama Canal Company or the Canal Zone Government shall cease to exist.
United States · United States Congress · 25 January 1979
Requires that whoever uses a firearm during the commission of a felony over which a Federal court has original and exclusive jurisdiction, or whoever carries a firearm during the commission of such felony if an element of such felony is the use or threat of violence, shall, in addition to the punishment provided for the commission of such crime, be sentenced to a term of imprisonment of not less than five nor more than ten years. Requires in the care of a second or subsequent conviction the imposition of a term of imprisonment of not less than ten years, or to life imprisonment. Stipulates that the execution or imposition of any term of imprisonment under this Act: (1) may not be suspended; (2) may not run concurrently; and (3) may not include probation.
United States · United States Congress · 25 January 1979
Directs the President to inform Congress of any dangers to Taiwan. Declares the policy of the United States to safeguard its interest and meet any dangers to Taiwan.
United States · United States Congress · 24 January 1979
Establishes a Task Force on the Taxation of Real Property by State and local Governments to study and evaluate such taxation, its effects on middle and fixed income taxpayers, and the feasibility of using Federal taxation and other policies to reduce the dependence of State and local governments on such taxation. Sets forth the membership composition and powers of the Task Force. Requires the Task Force to submit a final report to the President within one year. Terminates the Task Force 90 days after submission of such report.
United States · United States Congress · 23 January 1979
Amends the Internal Revenue Code to entitle individuals who retired on disability before October 1, 1976, to the exclusion from gross income for amounts received under accident and health plans without regard to the applicable income restrictions.
United States · United States Congress · 22 January 1979
Removes the jurisdiction of the Supreme Court of the United States and the Federal district courts over any case arising out of any State statute, ordinance, rule or regulation, which relates to voluntary prayers in public schools and public buildings.
United States · United States Congress · 18 January 1979
Denies pension and survivor's annuity benefits to any Federal employee who is convicted of any felony committed in connection with his or her Federal employment or who has fled the United States to avoid prosecution for any such felony.
United States · United States Congress · 18 January 1979
Foreign Intelligence Information Protection Act of 1979 - Amends the National Security Act of 1947 by adding a new Title V: Protection of Foreign Intelligence Information. Authorizes the Director of Central Intelligence to designate information as sensitive intelligence information or to remove such designation. Establishes a maximum criminal penalty of life imprisonment and/or a $20,000 fine for the offense of espionage, defined as an unauthorized and knowing act to (1) communicate classified information to a foreign power, or (2) obtain and collect such information on behalf of a foreign power. Establishes a maximum criminal penalty of ten years imprisonment and/or a $10,000 fine for anyone who, having had lawful access to classified information, knowingly acts to disclose such information without authority. Establishes as a separate offense the knowing disclosure of sensitive intelligence information, with a penalty up to 20 years imprisonment and/or a $10,000 fine. Establishes a maximum criminal penalty of five years imprisonment and/or a $5,000 fine for anyone who without authority discloses information which identifies or could identify any individual or entity as being or having been associated with a United States agency engaged in foreign intelligence or counterintelligence activities, where such disclosure could prejudice the physical safety of the individual or entity identified. Allows prosecution for the offenses of espionage or unauthorized disclosure of sensitive intelligence information only if the Attorney General and the Director of Central Intelligence certify in writing that at the time of the commission of the offense the information allegedly disclosed was properly designated.
United States · United States Congress · 18 January 1979
Regulatory Review Act of 1979 - Requires all rules proposed by any Federal agency to be submitted to Congress together with an estimate of the costs to be incurred by the Federal Government, State and local governments, nongovernmental entities, and individuals affected by such proposed rule. States that such rule shall become effective 60 days after submission to Congress unless, within such period, either House disapproves such rule.
United States · United States Congress · 18 January 1979
Prohibits any increase in the rate of pay or any other financial benefit of Members of Congress or officers of the Congress from taking effect unless such increase is approved by each House of Congress by resolution and adopted by recorded vote, and does not take effect before the first day of the following Congress.
United States · United States Congress · 18 January 1979
Constitutional Amendment - Directs Congress to assure that the total outlays of the Government during any fiscal year (except for repayment of debt) do not exceed 33 1/3 percent of the average national income for the three prior calendar years. Authorizes the suspension of such measure in the case of national emergency or war.
United States · United States Congress · 18 January 1979
Amends rule X of the Rules the House of Representatives to establish a standing Committee on Internal Security to investigate and report on Communist and other subversive activities affecting the internal security of the United States, including activities intended to overthrow or alter the form of government in the United States by unlawful means or which incite or employ violence or any unlawful means to obstruct the lawful authority of the government.
United States · United States Congress · 18 January 1979
Expresses the sense of Congress that the new Department of Labor health and safety training regulations for miners places an undue burden on small store, sand, and gravel surface mining operations and should not apply to operations with 35 or fewer employees.
United States · United States Congress · 15 January 1979
Economic Impact Act of 1979 - Amends the Congressional Budget Act of 1974 to require the Congressional Budget Office to prepare an economic impact statement for each bill or joint resolution reported in Congress, for each amendment proposed in either House, and for each rule proposed by any Federal agency. Requires such statement to contain the direct and indirect effects of such proposed law on employment, production, and inflation, and the costs to be incurred by the Government for the fiscal year in which it is proposed or reported and each of the five fiscal years following such fiscal year. States that the effects referred to in this Act as they apply to agency rules shall include effects on State and local governments, major industrial sectors of the economy, the availability of consumer goods, low- and middle-income families, and small business. States that such statement applying to an agency rule shall be distributed as soon as possible but not later than 30 days before such rule is to become effective.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to require the Secretary of the Treasury to make an annual report to Congress on the effects of inflation or deflation on taxpayers' income tax liabilities.
United States · United States Congress · 15 January 1979
Government Accountability Act of 1979 - Requires the President to submit to Congress a biennial report on the management of the executive branch. Requires the Director of the Office of Management and Budget to provide an evaluative report on Federal programs to the President to be included with the President's report.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to exclude from gross income a corporate stock distribution to a stockholder based upon the reinvestment of stock dividends in the corporation by such stockholder pursuant to his election to participate in a qualified dividend reinvestment plan, as defined in this Act. Limits the amount of such exclusion to $1,500 per year. Establishes a rebuttable presumption that a distribution made by a corporation which purchases its common stock within one year of such distribution shall not be deemed a distribution pursuant to a qualified dividend reinvestment plan.
United States · United States Congress · 15 January 1979
Prohibits rules promulgated by any Federal agency (except an emergency rule which must become immediately effective to prevent serious injury or the substantial frustration of legislative policies or intent) from becoming effective until such proposed rules have been submitted to Congress and a 60-day period has lapsed thereafter. Prevents such rules from becoming effective if disapproved by either House of Congress within such 60-day period. Permits disapproval of emergency rules. Prohibits the submission to Congress of any rule identical to one which has been disapproved unless submitted pursuant to new legislative authority which has been enacted affecting agency's powers with respect to the subject matter of such rule. Renders agency rules dealing with emergency or routine matters or which will have an insignificant impact effective without publication of advance notice of proposed rulemaking proceedings in the Federal Register as is currently required. Renders any rule granting an exemption to another rule or which is exempt from public notice and comment requirements effective immediately.
United States · United States Congress · 15 January 1979
Soft Drink Interbrand Competition Act - Declares that exclusive territorial arrangements made as a part of a licensing agreement for the manufacture, distribution, or sale of a trademarked soft drink product are lawful under the antitrust laws provided such product is in substantial and effective competition with other products of the same general class.
United States · United States Congress · 15 January 1979
Congressional Oversight and Regulatory Responsibility Act of 1979 - Requires a copy of each proposed rule of a Federal agency to be sent to Congress. States that such rule, other than an emergency rule, shall not become effective if it is disapproved within 60 days by either House of Congress. Establishes, as a joint committee of Congress, the Joint Committee on Agency Rules. Makes it the responsibility of such committee to study agency rules promulgated on or after the effective date of this Act, and to report a resolution to Congress if such committee determines such a rule should be disapproved. Sets forth the membership and administrative procedure of such committee. Requires the Administrative Conference of the United States to study Congressional review of agency rulemaking under this Act, and to report its findings to Congress before October 1, 1983. Requires Federal agencies: (1) to give interested persons at least 60 days to participate in rulemaking procedures; and (2) at the request of any such person, to hold a public hearing on a proposed rule. Makes this Act effective at the beginning of the second session of the 96th Congress.
United States · United States Congress · 15 January 1979
Permits any State legislature to rescind its ratification of a Constitutional amendment at any time prior to the ratification of such amendment by three-fourths of the State legislatures.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to require an annual cost-of-living adjustment, based on the Consumer Price Index, to the individual income tax rates and the personal exemption.
United States · United States Congress · 15 January 1979
Requires, upon application by the insured, waiver of the payment of premiums for National Service Life Insurance during any time after which the insured has attained the age of 70 and has paid premiums on the insurance for not less than 25 years.
United States · United States Congress · 15 January 1979
Grants a Federal charter to the Gold Star Wives of America. Declares that the purpose of such corporation is to aid widows and children of persons who died in the service of their country.
United States · United States Congress · 15 January 1979
Prohibits the Secretary of the Treasury from implementing a proposed revenue procedure entitled, "Proposed Revenue Procedure on Private Tax-Exempt Schools," or any other guidelines for determining whether private schools have forfeited their tax-exempt status through the adoption of racially discriminatory policies, during the period beginning with the enactment of this Act and ending on December 31, 1980.
United States · United States Congress · 15 January 1979
Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury to prepare, for distribution to taxpayers, 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 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 Service to any taxpayer regarding tax liability. Establishes within the Internal Revenue Service 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, audits corrections, appeals procedures, and payment or document location; and (2) receiving and evaluating complaints of improper, abusive, or inefficient service by Internal Revenue Service 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. Prescribes 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 Internal Revenue Service, 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 · 15 January 1979
Amends the Internal Revenue Code to allow individual taxpayers an income tax credit for the college or vocational school educational expenses paid by the taxpayer for his education or that of his spouse or dependents. Limits such credit to $1,000 per individual for the taxable year. Includes tuition and fees required for enrollment at an educational institution and books, supplies, and equipment within the definition of "educational expenses." Excludes expenses for meals, lodging, or similar personal expenses.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to prohibit the Internal Revenue Service from terminating the tax-exempt status of an educational institution for reasons of racial discrimination unless such organization has been adjudicated as racially discriminatory by a State or Federal court.
United States · United States Congress · 15 January 1979
Legislative Oversight Act of 1979 - Title I: Requirements for Authorization Bills - Requires all legislation considered by either House of Congress which authorizes new budget authority or increased tax expenditures to include a statement of objectives of the program to be authorized or established and a requirement that the agencies administering the program report annually to Congress to assist it in determining whether such program should be amended. Requires such agency reports to list the costs and accomplishments of each program. Title II: Requirements for Reports Accompanying Authorization Bills - Requires committee reports accompanying such legislation to identify expected economic and social costs and benefits of new programs authorized or established by such legislation, potentially duplicative programs, and previous efforts to accomplish the objectives of the program being considered. Requires reports to contain an assessment of the degree to which an existing program, authorization, or tax expenditure has met previously stated objectives. Requires the Comptroller General to publish and periodically update a descriptive catalog of interrelated Federal activities which compares program costs and accomplishments and describes program interrelationships, including the extent to which programs are duplicative. Title III: Presidential Budget Recommendations - Requires the President's budget to describe the relationship between the President's recommended program budgets and the program accomplishments reported by Federal agencies under this Act. Title IV: Authorization Time Limit; Certain Obligations Not Impaired - Prohibits congressional consideration of any legislation which authorizes new budget authority or provides new or increased tax expenditures, or new spending authority for a period exceeding five years. Exempts from this prohibition national debt service and payments to individuals from Federal trust funds to which such individuals have contributed. Title V: Miscellaneous Provisions; Effective Date - Recognizes the authority of either House to amend this Act. Sets the effective date of this Act.
United States · United States Congress · 15 January 1979
Age Discrimination in Employment Amendments of 1979 - Amends the Age Discrimination in Employment Act of 1967 to remove the existing 70-year upper age limit to which the prohibitions of such Act apply, thereby extending the protection of such Act to all individuals who are at least 40 years of age. Specifies that there shall be no exceptions to the prohibitions of such Act because of the nature of employment of an individual, or retirement benefits to which an individual may be entitled. Repeals provisions restricting the employment or compensation of an individual in the Federal civil service, Government of the District of Columbia, Foreign Service, or Army Corps of Engineers after such individual retires with an annuity or reaches retirement age. Repeals automatic separation requirements based on age and length of service which relate to employees of the Alaska Railroad, the Panama Canal Company, the Canal Zone Government, and to air traffic controllers and Federal law enforcement officers and firefighters.
United States · United States Congress · 15 January 1979
Amends the Internal Revenue Code to repeal the carryover basis provisions enacted by the Tax Reform Act of 1976 which provide that beneficiaries receiving property from a decedent's estate will retain the decedent's basis in the property. Restores prior law which "stepped up" or "stepped down" the property's basis to its market value at the time of death without imposing tax consequences on the appreciation or depreciation the property underwent while held by the decedent.
![Official portrait of Rep. Solomon, Gerald B. H. [R-NY-22]](https://www.congress.gov/img/member/s000675_200.jpg)