United States · United States Congress · 17 September 1975
Reauthorizes the McKay Dam and Reservoir, Umatilla project, Oregon for the purposes of irrigation, flood control, fish and wildlife, recreation, and safety of dams. Authorizes the Secretary of the Interior to modify the spillway structure at McKay Dam to prevent the failure of the dam due to overtopping by floodwaters. Authorizes the Secretary to provide for the return of reimbursable irrigation construction, operation and maintenance costs. Authorizes the appropriation of $1,300,000 for the modification of McKay Dam.
United States · United States Congress · 10 September 1975
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 useful 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. Sets forth eligibility requirements to be met by persons employed under this Act as Corps members. Directs that preference for employment shall be given to persons residing in areas having an unemployment 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 projects under this Act. Authorizes the appropriation of such sums as are necessary to carry out the purposes of this Act.
United States · United States Congress · 9 September 1975
Modifies the project for flood protection on Willow Creek, Oregon, as authorized by the Flood Control Act of 1965, to provide for reformulation and construction of the project for purposes of flood control, recreation, conservation and irrigation. Authorizes advance participation of the Chief of Engineers with the city of Hippner, Oregon, in the design and construction of those units of the city's water supply system which must be relocated as a result of project construction.
United States · United States Congress · 5 September 1975
Extends coverage under the flood insurance program of the National Flood Insurance Act of 1968 to include losses from landslides as well as losses from mudslides, where such landslides are caused by underground lubrication resulting from high-intensity precipitation.
United States · United States Congress · 28 July 1975
Indian Tribal Governmental Tax Status Act - Expresses the findings of Congress, including that exemption of Indian Tribal governments from specified taxes would be consistent with the Federal laws and treaties recognizing the governmental status of such tribes. Provides for such exemption under provisions of the Internal Revenue Code relating to: (1) retirement income; (2) contributions to candidates for public office; (3) interest on governmental obligations; (4) scholarships and fellowship grants; (5) charitable contributions; (6) services and facilities tax; (7) other taxes on sales and services; (8) gasoline used on farms; (9) taxation on employee annuities; (10) transfers for public, charitable, and similar religious uses; (11) retailers' and manufacturers' excise tax; and (12) specified gasoline and lubricating oil taxes.
United States · United States Congress · 21 July 1975
Animal Welfare Act Amendments - Provides, under the Federal Laboratory Animal Welfare Act, that no animals shall be delivered to any intermediate handler or common carrier for transportation in commerce unless the animals are accompanied by a veterinarian's certificate certifying that the animals are sound and healthy. States that specified animals shall not be delivered for transportation if they are less than eight weeks of age. Provides that no intermediate handler or common carrier shall participate in any practice under which the cost of such animal or its transportation is to be paid and collected upon delivery of the animal to the consignee. Imposes civil penalties for violations of this Act. Makes it unlawful to transport in interstate or foreign commerce any live dog or animal trained to participate in dog or animal fighting ventures.
United States · United States Congress · 11 July 1975
Provides that the gross income, under the Internal Revenue Code, of an employee shall not include (1) amounts directly or indirectly received as payment or reimbursement for legal services under group legal service plans, (2) the value of legal services rendered under such plans, or (3) contributions by employers to such plans.
United States · United States Congress · 10 June 1975
Expresses the sense of the Congress that the designation of 1975 as International Women's Year has its full support. Calls for 1975 to be a time for launching new programs and forming new attitudes to overcome obstacles encountered by women in exercising their full human rights. States that Congress should take appropriate legislative actions to correct inequities. Calls for equal job and educational opportunities and greater representation at official conferences. Recognizes the unique problems faced by older women. Acknowledges the contributions of homemakers to their families and communities.
United States · United States Congress · 6 June 1975
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 useful 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. Sets forth eligibility requirements to be met by persons employed under this Act as Corps members. Directs that preference for employment shall be given to persons residing in areas having an unemployment 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 projects under this Act. Authorizes the appropriation of up to $1,500,000,000 to carry out the purposes of this Act.
United States · United States Congress · 3 June 1975
Provides that the incentive payments presently authorized under title IV of the Social Security Act (Grants to States for Aid to Needy Families with Children) for the enforcement and collection of support rights assigned to a State shall be payable where that State enforces such rights through its own officers and agencies as well as where a political subdivision, or another State, enforces such rights on its behalf.
United States · United States Congress · 9 May 1975
Energy Conservation and Conversion Act - Title I: Import Treatment of Oil - Declares it to be the purpose of this title to reduce the dependence of the United States on foreign oil by imposing import restrictions, so that by 1985 the amount of such imports shall not exceed 25 percent of domestic oil consumption, and in order to place the United States in a position to deal with any oil embargo. Establishes oil import quotas, beginning in calendar year 1975. Authorizes the President to vary the import quota schedule when, due to weather conditions, economic factors, or delays in domestic production, he believes it is in the national interest to do so. Directs the President to establish an import licensing system for imported petroleum and petroleum products before December 31, 1975. Provides for the establishment of a separate licensing system for small refiners and independent marketers. Imposes a duty at a rate of 2 percent ad valorem with respect to petroleum, and 5 percent ad valorem with respect to petroleum products. Authorizes the President to adjust such rates of duty when he believes it is in the national interest to do so. Requires the President to notify Congress before increasing rates of duty. Directs the President to make an annual report to Congress on the operation of this Act. Authorizes the President to implement a system for the Federal Government to purchase or sell imported petroleum and petroleum products whenever he determines that the goals of reducing United States dependency on imports of petroleum and petroleum products and the securing of adequate supplies of such imports at reasonable and stable prices will be promoted. Establishes within the Federal Energy Administration an office of Petroleum Import Licensing and Purchasing. Makes it the duty of the Deputy Administrator for Petroleum Import Licensing and Purchasing to: (1) administer the import licensing system; and (2) administer the Federal purchase and sale of imported petroleum and petroleum products. Provides for congressional disapproval of a proposed plan for the Federal purchase and sale of oil imports. Title II: Gasoline Conservation Program - Imposes a tax of three cents a gallon upon gasoline sold by the importer or producer, beginning January 1, 1976. Provides for an increase in the rate of such tax for each year in which domestic gasoline consumption in the preceding year exceeded domestic gasoline consumption for 1973, up to a maximum of twenty- three cents a gallon. Imposes a tax in the same amounts as that imposed on gasoline upon special motor fuels, including benzol, benzene, naptha, liquified petroleum gas, and natural gasoline. Imposes an additional tax on noncommercial aviation fuel. Allows an individual a credit against such tax. Provides for the repayment of gasoline and special fuels conservation taxes to purchasers of fuel used for farming purposes, common carrier public land transportation passenger service purposes, and taxicab purposes. Title III: Other Energy Conservation Programs - Imposes an escalating automobile fuel mileage tax upon every automobile sold by the manufacturer, beginning with model year 1978, which exceeds specified fuel mileage rates. Specifies the amount of such tax. Exempts hearses, buses used for school or mass transit purposes, and ambulances from such tax. Repeals the excise tax on buses used for public transportation, radial tires, and rerefined lubricating oil. Allows an individual a tax credit for a specified percentage of the cost of installing insulation or solar energy equipment in his principal residence. Title IV: Energy Conservation and Conversion Trust Fund - Creates within the Treasury of the United States an Energy Conservation and Conversion Trust Fund. Authorizes an appropriation to the Trust Fund of amounts equivalent to the amounts received through the automobile fuel efficiency tax, the tax on business use of petroleum and petroleum products, and the gasoline and special motor fuels conservation tax. Directs the Secretary of the Treasury to manage the Trust Fund, and to invest such portion as is not required to meet current withdrawals in interest-bearing obligations of the United States, or guaranteed by the United States. Provides that amounts in the Trust Fund shall be available for purposes of conserving energy resources and expanding energy supplies through: (1) basic and applied research programs related to new energy technologies; (2) development and demonstration of new energy technologies; (3) programs relating to the development of energy resources from properties in which the United States has an interest; and (4) local and regional transportation projects. Limits the unobligated amount in the Trust Fund to $10,000,000,000. Requires that any excess be transferred to the general fund of the Treasury. Establishes an Energy Conservation and Conversion Trust Fund Review Board to review and evaluate programs and projects supported from the Trust Fund. Title V: Encouraging Business Conservation for Greater Energy Saving - Imposes a tax on the business use of petroleum and petroleum products as fuel. Exempts the fuel used by extractive industries, electrical utilities, and farms from such tax. Entitles every person to a deduction with respect to the amortization of the adjusted basis of: (1) coal processing equipment; (2) coal pipelines; (3) energy producing or saving waste equipment; (4) shale oil conversion equipment; and (5) railroad equipment. Allows an investment tax credit for the installation of any insulation or solar energy equipment in existing property used in a trade or business, or held for the production of income installed after March 17, 1975. Disallows an investment tax credit for electrical generating facilities fueled by petroleum or petroleum products placed in service after April 17, 1975. Allows a recycling tax credit in a specified amount for the amount paid by the taxpayer to purchase post-consumer solid waste materials which were recycled by the taxpayer within one year.
United States · United States Congress · 23 April 1975
Electric Vehicle Research, Development and Demonstration Act - Declares it to be the policy of the United States and the purpose of this Act to demonstrate the commercial feasibility of electric vehicles for urban individual and business use, and to encourage research and development in new technologies for electric vehicles with wider applications, in order to promote long-range conservation of liquid fuel and reduce environmental pollution. Directs the Administrator of the Energy Research and Development Administration to initiate and provide for the conduct of research and development in areas related to electric vehicles. Directs the Administrator to enter into such contracts as may be necessary and appropriate for: (1) the production, within one year after the date of the enactment of this Act, of significant numbers of urban passenger and commercial vehicles which have electric propulsion systems on conventional chassis; and (2) for the production, within three years after such date, of significant numbers of urban passenger and commercial vehicles which are specifically designed for electric propulsion as the primary power source. Directs the United States Postal Service, the General Services Administration, the Secretary of Defense, and the heads of other Federal agencies to arrange for the introduction of electric vehicles into their fleets as soon as possible. Authorizes $40,000,000 to be appropriated to the Administrator for each of the fiscal years 1976, 1977, and 1978.
United States · United States Congress · 21 April 1975
Requires, under the Federal Meat Inspection Act, that imported meat and meat food products made in whole or in part of imported meat be labeled "imported" at each stage of distribution until delivery to the ultimate consumer.
United States · United States Congress · 15 April 1975
Emergency Health Insurance Extension Act - Title I: Continuation of Employment - Based Health Insurance Coverage for the Unemployed - States that any individual who (1) is entitled to receive compensation for any week under a State or Federal unemployment compensation law, and (2) would be covered under an employment-based health insurance plan in such week through his most recent previous employment if such employment had not been terminated or discontinued, shall be entitled as a former employee to continued coverage under such plan without additional cost for the month or months during which such week or any part thereof falls. Specifies requirements consistent with the provisions of this act applicable to employers and carriers in order to maintain full deductibility (for income tax purposes) of any payments or contributions to employee health insurance plans. Title II: Temporary Health Insurance Protection for the Currently Unemployed - Provides that persons unemployed during emergency periods shall be entitled to coverage under employee health insurance plans, if they meet the requirements for coverage imposed under Title I. Creates on the books of the Treasury of the United States the Federal Emergency Health Insurance Trust Fund to be funded by the proceeds from the one percent tax imposed on health insurance premiums under this Act, to be paid by the carrier. Title III: Tax Provisions Applicable in Case of Nonparticipation by Employers or Carriers - Reduces by one-half the deduction otherwise allowable to employers for payments to employee health insurance plans if the plan does not call for continued coverage of such employers during periods of unemployment as required by this Act. Denies any deduction whatsoever to carriers for the one-percent tax imposed on health insurance carriers if the plan does not comply with this act. Denies tax-exempt status to both employers and carriers not offering employee health insurance plans in accordance with the provisions of this Act. Title IV: Miscellaneous Provisions - Defines terms used in the Act. Makes required technical amendments. Authorizes the President to provide for the administration of this Act.
United States · United States Congress · 10 April 1975
Authorizes the President to designate any country eligible for the tariff perferences extended to developing countries under the Trade Act of 1974 if the President determines that such designation is in the national economic interest. Requires the President to report such determination to the Congress, together with reasons therefor. States that countries which withhold vital commodities from international trade are ineligible for such a determination.
United States · United States Congress · 26 March 1975
Common Tax Audit Act - Permits any State, under the Internal Revenue Code, to designate the tax authorities of another State, or any commission or association of States, to conduct a tax audit of any business subject to the tax jurisdiction of one or more of the designating States. Permits such audit to include Federal income tax returns, the books and records of account of any taxpayer or any business to determine whether or not the State has jurisdiction to impose a tax liability.
United States · United States Congress · 26 March 1975
Authorizes the Secretary of Agriculture to include in cooperative agreements between the Forest Service and public or private agencies, organizations, institutions, and persons, arrangements for reimbursement of such cooperators by the Forest Service for the performance of work by them for the benefit of programs and activities of the Forest Service.
United States · United States Congress · 26 March 1975
Agricultural Labor Relations Act - Declares it to be the policy of the United States to eliminate the causes of certain substantial obstructions to the free flow of commerce by encouraging farmers and agricultural employees represented by labor organizations to resolve labor disputes through collective bargaining and to protect the exercise by agricultural workers of the full freedom of association, self-organization, and designation of representatives of their own choosing for the purposes of negotiating the terms and conditions of their employment or other mutual aid or protection. Provides for the establishment and composition of the Agricultural Labor Relations Board. Provides that the Board shall have exclusive jurisdiction, authority, and responsibility with respect to agricultural employees, agricultural employers, and labor organizations representing or seeking to represent agricultural employees covered by this Act. Provides that employees shall have the right of self-organization, to form, join, or assist labor organizations, to bargain collectively through representatives of their own choosing, and to engage in other concerted activities for the purpose of collective bargaining or other mutual aid or protection, and shall also have the right to refrain from any or all of such activities except to the extent that such right may be affected by an agreement requiring membership in a labor organization as a condition of employment. Declares it to be an unfair labor practice for an employer: (1) to interfere with, restrain, or coerce employees in the exercise of the rights guaranteed in this Act; (2) to dominate or interfere with the formation or administration of any labor organization or contribute financial or other support to it; (3) to encourage or discourage membership in any labor organization by discrimination in regard to hiring or tenure of employment; (4) to discharge or otherwise discriminate against an employee because he has filed charges or given testimony under this Act; (5) to refuse to bargain collectively with the representatives of his employees; (6) to lock out employees in violation of this Act; and (7) to knowingly employ as an employee any alien who is in the United States in violation of law. Declares it to be an unfair labor practice for a labor organization: (1) to restrain or coerce employees in the exercise of the rights guaranteed under this Act, or an employer in the selection of his representatives for the purposes of collective bargaining or the adjustment of grievances; (2) to cause an employer to discriminate against an employee in violation of this act; (3) to refuse to bargain collectively with an employer; (4) to cause a strike with the object of forcing or requiring any employer or self-employed person to join any labor or employer organization, to cease using, selling, handling, transporting, or otherwise dealing in the products of any other producer, processor, or manufacturer, to recognize or bargain with a particular labor organization, or to assign particular work to employees in a particular labor organization or in a particular trade, craft, or class; (5) to require of employees covered by an agreement authorized under this Act to pay, as a condition precedent to becoming a member of such organization, a fee in an amount which the Board finds excessive or discriminatory under all the circumstances; (6) to cause or attempt to cause an employer to pay or deliver or agree to pay or deliver any money or other thing of value, in the nature of an exaction, for services which are not performed or not to be performed; (7) to picket an employer to force an employer to recognize or bargain with a labor organization as the representative of his employees under certain circumstances; and (8) to engage in any strike or picketing in violation of this Act. Provides that representatives designated or selected for the purposes of collective bargaining by the majority of the employees in a unit appropriate for such purposes shall be the exclusive representatives of all the employees in such unit for the purposes of collective bargaining in respect to rates of pay, wages, hours of employment, or other conditions of employment. Provides that an employer shall be required to recognize and bargain with a bargaining representative when that representative has been selected by a majority of the employees in an appropriate unit under this Act. Empowers the Board to prevent any person from engaging in any unfair labor practice affecting commerce. Sets forth the procedures whereby the Board shall effect such powers. Empowers the Board to petition any court of appeals of the United States for the enforcement of such order and for appropriate temporary relief or restraining order. Provides that any person aggrieved by a final order of the Board granting or denying in whole or in part the relief sought may obtain a review of such order in any circuit court of appeals of the United States. Provides that no employer shall engage in a lockout involving employers nor shall a labor organization recognized as the representative of employees pursuant to this Act engage in or induce or encourage any individual or any other labor organization to engage in any strike, picketing, or similar activity without giving the opposing party twenty days' written notice of its intention to do so. Provides that any party receiving such a notice of intent may invoke a forty-day period of mediation by giving written notice thereof. Provides that such notice of mediation shall be served upon the opposing party, the Federal Mediation and Conciliation Service, and the Board. Provides that the Service shall assign a mediator to assist in the resolution of any dispute during such period. Authorizes such mediator to impose a binding settlement on the invoking party if accepted by the other party before the forty-day period expires, if the dispute is not otherwise resolved by the parties. Declares unlawful specified labor practices by labor organizations under this Act. Provides that whoever shall be injured in his business or property by reason of any such unfair labor practice may sue therefore in any district court of the United States to recover the damages by him sustained and the cost of the suit. Authorizes to be appropriated to carry out the provisions of this Act the sum of $3,600,000 annually.
United States · United States Congress · 24 March 1975
Provides that no funds authorized or appropriated by any Act for fiscal year 1976 or any fiscal year thereafter for the Department of Defense may be used by any U. S. department, agency, or instrumentality to procure any delivery system which is designed to disseminate any binary-type chemical warfare agent, or to establish any facility for the production of any such system or part thereof.
United States · United States Congress · 18 March 1975
Allows purchasers of national forest timber to transfer earned but unused credits between timber sales on the same national forest where timber sale contracts involve road construction.
United States · United States Congress · 18 March 1975
American Folklife Preservation Act - Creates an American Folklife Center in the Library of Congress. Provides that the center shall be subject to the supervision and direction of a board of trustees. Specifies the composition of the board, including: four members appointed by the President, eight members appointed by the Librarian of Congress, the Librarian of Congress and the director of the Center. Authorizes the Center to establish and implement a program of contracts, grants, revitalize and scholarships to preserve, protect, revitalize and disseminate American folklife traditions and arts. Provides that no payment shall be made pursuant to this Act to carry out any research or training over a period in excess of two years, with specified exceptions. Provides that no former employee of the Federal government shall be eligible to receive any grant or other assistance under this Act in the two year period following the termination of such employment. Requires the Center to submit to the Librarian of Congress, for inclusion in its annual report to the Congress, an annual report of its operations under this Act. Authorizes to be appropriated to the Center to carry out the provisions of this Act $167,750 for fiscal year 1976, $710,000 for fiscal year 1977, and $1,716,000 for fiscal year 1978.
United States · United States Congress · 17 March 1975
Energy Conservation and Conversion Act - Title I: Quotas and Tariffs on, and the Allocation and Purchase of, Imported Petroleum and Petroleum Products - Declares it the purpose of this title is to reduce the dependence of the United States on foreign oil by imposing restrictions on the importation of petroleum and petroleum products so as to reduce the imports of petroleum and petroleum products as rapidly as practicable, and, to the maximum extent practicable, without requiring a major rationing program or major price increases. Directs the President to determine, review quarterly, and impose quantitative restrictions on imported petroleum and petroleum products as may be necessary to achieve the purposes stated above. Imposes a duty of $1.20 per barrel of imported petroleum and petroleum products. Authorizees the President to impose a lesser duty after notifying the House Ways and Means Committee, and the Senate Finance Committee, of his reasons for so doing. Directs the President to establish an import licensing system for determing entitlements to petroleum and petroleum products which are imported after December 31, 1975. Establishes a Standby Petroleum Reserve to insure that the energy requirements of the United States will be met in the event of disruption of foreign supplies or a national economic or military emergency. Requires the Reserve to contain a quantity of petroleum and petroleum products not less than the amount authorized to be imported under the quantitative restrictions imposed pursuant to the Act. Authorizes the President to implement a system for the Federal Government to purchase or sell imported petroleum and petroleum products whenever he determines that the goals of reducing United States dependency on imports of petroleum and petroleum products and the securing of adequate supplies of such imports at reasonable and stable prices will be promoted. Establishes within the Federal Energy Administration an office of Petroleum Purchasing and Reserve. Makes it the duty of the Deputy Administrator for Petroleum Purchasing and Reserve to: (1) administer the import licensing system; (2) establish and administer the Standby Petroleum Reserve; and (3) administer the Federal purchase and sale of imported petroleum and petroleum products. Title II: Gasoline Conservation Program - Imposes a tax on gasoline sold by the producer or importer, beginning January 1, 1976. Specifies the amount of such tax, permitting the President to revise such amount. Allows an individual a credit against such tax. Imposes a tax in the same amounts as that imposed on gasoline upon special motor fuels, including benzol, benzene, naptha, liquified petroleum gas, and natural gasoline. Imposes an additional tax on noncommercial aviation fuel. Provides for the repayment of gasoline and special fuels conservation taxes to purchasers of fuel used for farming purposes, common carrier public land transportation passenger service purposes, and commercial aviation purposes. Title III: Other Energy Conservation Programs - Imposes an escalating automobile fuel mileage tax upon every automobile sold by the manufacturer after August 31, 1976 which exceeds specified fuel mileage rates. Specifies the amount of such tax. Exempts hearses and ambulances from such tax. Requires every manufacturer or importer of an automobile subject to such tax to affix a label to such automobile stating the amount of the tax and the fuel mileage rate on which such tax was based. Provides for a fine of not more than $1,000 for failure to do so. Imposes a tax on every automobile air conditioner sold separately by the manufacturer. Specifies the rates of such tax, Repeals the excise tax on radial tires. Imposes a tax on taxable motors for motorboats, snowmobiles, and general aviation aircraft of 20 percent of the price for which such items are sold by the manufacturer. Exempts from such tax motors used for commercial fishing or shipping, aircraft brought for use in commerical aviation, and defense vehicles. Allows an individual a tax credit for a specified percentage of the cost of installing insulation or solar energy equipment in his principal residence. Title IV: Energy Conservation and Conversion Trust Fund - Creates within the Treasury of the United States an Energy Conservation and Converstion Trust Fund. Authorizes an appropriation to the Trust Fund of amounts equivalent to the amounts received through the automobile fuel mileage tax, the windfall profits tax on domestic crude oil and natural gas, the gasoline and special motor fuels conservation tax, and to the extent provided by law, proceeds to the United States from oil and gas properties in which the United States has an interest. Directs the Secretary of the Treasury to manage the Trust Fund, and to invest such portion as is not required to meet current withdrawals in interest-bearing obligations of the United States, or by the United States. Provides that amounts in the Trust Fund shall be available for purposes of conserving energy resources and expanding energy supplies through: (1) basic and applied research programs related to new energy technologies; (2) development and demonstration of new energy technologies; (3) programs relating to the development of energy resources from properties in which the United States has an interest; and (4) local and regional transportation projects. Limits the unobligated amount in the Trust Fund to $10,000,000,000. Requires that any excess be transferred to the general fund of the Treasury. Establishes an Energy Conservation and Converstion Trust Fund Review Board to review and evaluate programs and projects supported from the Trust Fund. Title V: Deregulation of Oil and Natural Gas; Windfall Profits Tax - Imposes on the windfall profits from taxable crude oil and natural gas an excise tax, to be paid by the person entitled to the oil or natural gas depletion deduction. Defines windfall profits and specifies the amount of such tax. Makes the willful failure to furnish specified information required to be furnished by this Act regarding the windfall profits tax a crime punishable by up to one year in prison, and up to a $10,000 fine. Title VI: Revision of Capital Incentives for Extractive and Producing Industries - Repeals the percentage depletion allowance for oil and gas, except for small producers. Decreases by specified percentages over a period of five years the amount of such allowance for small producers. Defines small producer. Authorizes a percentage depletion allowance of 22 percent for producers of geothermal energy. Provides that the gain realized from the disposition of oil and gas property over the adjusted basis of such property shall be treated as ordinary income. Reduces the amount of the tax credit allowable to producers of foreign oil and gas for foreign taxes paid. Specifies the method of calculating such reduction. Limits the allowance of an investment tax credit for property used in underwater resource exploration and development to property used for such purposes in international waters, or territorial waters within the northern portion of the Western Hemisphere. Title VII: Encouraging Industrial Conversion for Greater Energy Saving - Imposes a tax on the industrial use of petroleum and petroleum products as fuel. Exempts the fuel used by extractive industries and farms from such tax. Entitles every person to a deduction with respect to the amortization of the adjusted basis of: (1) coal mining equipment; (2) coal-burning equipment; (3) solid waste burning equipment; (4) electric power generating facilities not fueled by petroleum or petroleum products; (5) railroad equipment; and (6) railroad grading and tunnel bores. Allows an investment tax credit for the installation of any insulation or solar energy equipment in existing property used in a trade or business, or held for the production of income, installed between March 17, 1975 and January 1, 1977. Disallows an investment tax credit for electical generating facilities fueled by petroleum or petroleum products placed in service after December 31, 1975. Allows a recycling tax credit in a specified amount for the amount paid by the taxpayer to purchase postconsumer solid waste materials which were recycled by the taxpayer within one year. Provides that the distribution of stock by a regulated public utility pursuant to a qualified dividend reinvestment plan will not be treated as gross income. Provides that the disposition of such stock by a taxpayer shall be treated as ordinary income.
United States · United States Congress · 4 March 1975
Designates the Veterans' Administration hospital in Loma Linda, California, as the "Jerry L. Pettis Memorial Veterans' Hospital. Authorizes the Administrator of Veterans' Affairs to provide a memorial at such hospital in memory of the late Jerry L. Pettis.
United States · United States Congress · 20 February 1975
Exempts .22 caliber ammunition from the recordkeeping requirements imposed on the specified types of firearms and firearm components under the Internal Revenue Code.
United States · United States Congress · 19 February 1975
Provides, under the Voting Rights Act of 1965, for the extension of specified provisions for an additional 20 years. Makes permanent the ban against requiring compliance with tests and devices as a prerequisite to voting.
United States · United States Congress · 19 February 1975
Provides that the Administrator of the Small Business Administration may render onsite consultation and advice to small business employers who request such assistance in writing to assist such employers in providing safe and healthful working conditions for their employees. Provides that the Administration may issue recommendations and/or written notice with respect to hazards and/or serious violations under the Occupational Safety and Health Act of 1970, but no citation or civil penalty shall follow directly from such onsite consultation and advice.
United States · United States Congress · 19 February 1975
Provides that any individual who is eighteen years of age or older and who is receiving half of his income from any member of another household which, because of its income and other financial resources, is not eligible to receive food stamps shall not be considered as a member of household for purposes of the Food Stamp Act.
United States · United States Congress · 19 February 1975
Directs the officers of the House of Representatives to conduct seminars for freshmen Members of Congress. Provides for the curriculum and expense reimbursement for such seminars. Authorizes to be appropriated such sums as necessary to carry out this Act. Authorizes each freshman member to employ an interim staff between election and the next regular session of Congress. Authorizes expenditures for stationary during such period. Authorizes to be appropriated such sums as necessary for such purposes.
United States · United States Congress · 17 February 1975
Tax Reduction Act - Title I: Refund of 1974 Individual Income Taxes - Provides for a refund of 10 percent (but not less than $100 nor more than $200) of a taxpayer's 1974 tax liability. States that such refund shall be reduced in proportion to the excess of a taxpayer's adjusted gross income over $20,000. Title II: Reduction In Individual Income Taxes - Increases the low-income allowance to: (1) $2,500 in the case of a joint return or a surviving spouse; (2) $1,900 for single individuals; and (3) $1,250 in the case of a married individual filing separately. Increases the percentage standard deduction from 15 to 16 percent, but not to exceed: (1) $3,000 for a joint return or surviving spouse; (2) $2,500 for single individuals; and (3) $1,500 for married individuals filing separately. Provides an earned income credit of 5 percent (but not to exceed $200) of the taxpayer's adjusted earned income for the taxable year. Defines the term "adjusted earned income". Title III: Certain Changes In Business Taxes - Increases the investment credit from 7 to 10 percent of the qualified investment effective for property constructed or acquired after January 22, 1975. Provides that the increase in investment credit benefits for public utilities may not exceed $100,000,000. Allows the investment credit to be utilized with respect to property the construction of which will take more than 2 years. Increases the corporate surtax exemption from $25,000 to $50,000.
United States · United States Congress · 29 January 1975
Provides, under the Employment Act, that it is the policy of the Federal Government to foster conditions under which there will be stability of the general price level. Requires the President to include in his economic report to Congress current and foreseeable trends of the stability of the general price level. Requires the Council of Economic Advisers to formulate and recommend national economic policy to promote the stability of the general price level.
United States · United States Congress · 28 January 1975
Declares that for 90 days following enactment of this Act the President shall have no authority to adjust imports of petroleum or petroleum products under the Trade Expansion Act or any other Federal law. Provides that in the event of a declaration of war, an attack upon the United States, or other involvement in hostilities by the Armed Forces within the 90 day period, this provision shall not thereafter apply. Provides that any action taken by the President between January 15, 1975, and the date of enactment of this Act which results in the imposition of a duty tax or fee on petroleum or petroleum products shall cease to have effect on the date of enactment. Allows a rebate of any amount paid as a tax or fee on petroleum products which was imposed by the President after January 15, 1975, and before enactment of this Act.
United States · United States Congress · 28 January 1975
Tax Reduction Act - Title I: Refund of 1974 Individual Income Taxes - States that each individual shall be treated as having made a payment against his or her income tax under the Internal Revenue Code for his first taxable year beginning in 1974 of 10 percent of the amount of liability for tax for such taxable year up to $300 ($150 in the case of a married individual filing a separate return). Provides that such amount shall be reduced by 3 percent of the taxpayer's adjusted gross income in excess of $20,000 ($10,000 in the case of a married individual filing separately). Title II; Reductions In Individual Income Taxes - States that the low income allowance is (1) $2500 in the case of a joint return or a surviving spouse; (2) $1900 in the case of an unmarried individual not a surviving spouse; and (3) $1250 in the case of a married individual filing separately. Changes the filing requirements to reflect this increase in the low-income allowance. States that the percentage standard deduction is an amount equal to 16 percent of adjusted gross income but not to exceed: (1) $3,000 in the case of a joint return, or a surviving spouse; (2) $2,500 in the case of an individual who is not married and who is not a surviving spouse; or (3) $1,500 in the case of a married individual filing a separate return. Allows a credit against the income tax of 5 percent of the taxpayer's adjusted earned income for the taxable year. Defines the term "adjusted earned income". Title III: Certain Changes In Corporate Taxes - Increases the investment credit from 7 to 10 percent, except for construction completed by a taxpayer before January 22, 1975. Increases the coporate surtax exemption from $25,000 to $35,000. Provides that distributions in lieu of money and disproportionate distributions of stock by a regulated public utility reinvested pursuant to a qualified dividend reinvestment plan (as defined by this Act) shall be excludible from gross income by the receiving shareholders.
United States · United States Congress · 27 January 1975
Declares that for 90 days following enactment of this Act the President shall have no authority to adjust imports of petroleum or petroleum products under the Trade Expansion Act or any other Federal law. Provides that in the event of a declaration of war, an attack upon the United States, or other involvement in hostilities by the Armed Forces within the 90 day period, this provision shall not thereafter apply. Provides that any action taken by the President between January 15, 1975, and the date of enactment of this Act which results in the imposition of a duty tax or fee on petroleum or petroleum products shall cease to have effect on the date of enactment. Allows a rebate of any amount paid as a tax or fee on petroleum products which was imposed by the President after January 15, 1975, and before enactment of this Act.
United States · United States Congress · 27 January 1975
Declares that for 90 days following enactment of this Act, the President shall have no authority to adjust imports of petroleum or petroleum products. Provides that in the event of a declaration of war, an attack upon the United States, or other involvement in hostilities by the Armed Forces within the 90-day period, this provision shall not thereafter apply. Provides that any action taken by the President between January 15, 1975, and the date of enactment of this Act which results in the imposition of a duty, tax, or fee on petroleum or petroleum products shall cease to have effect on the date of enactment. Allows a rebate of any amount paid as a tax or fee on petroleum products which was imposed by the President after January 15, 1975, and before enactment of this Act. States that nothing in this Act shall be deemed to affect the validity of any proclamation or Executive order issued before January 16, 1975, by the President under a specified provision of the Trade Expansion Act. Declares that during the period beginning on the date of enactment of this Act and ending on June 30, 1975, the public debt limit as set forth in the Second Liberty Bond Act shall be temporarily increased to $131,000,000,000.
United States · United States Congress · 27 January 1975
Declares that for 90 days following enactment of this Act the President shall have no authority to adjust imports of petroleum or petroleum products under the Trade Expansion Act or any other Federal law. Provides that in the event of a declaration of war, an attack upon the United States, or other involvement in hostilities by the Armed Forces within the 90 day period, this provision shall not thereafter apply. Provides that any action taken by the President between January 15, 1975, and the date of enactment of this Act which results in the imposition of a duty tax or fee on petroleum or petroleum products shall cease to have effect on the date of enactment. Allows a rebate of any amount paid as a tax or fee on petroleum products which was imposed by the President after January 15, 1975, and before enactment of this Act.
United States · United States Congress · 23 January 1975
States that a person not an enrolled member of the Confederated Tribes of the Umatilla Indian Reservation of Oregon shall not be entitled to receive by devise or inheritance any interest in trust or restricted lands within the Umatilla Indian Reservation or within the area ceded by the treaty of June 9, 1855 if, while the decedent's estate is pending before the Examiner of Inheritance, the Confederated Tribes of the Umatilla Indian Reservation of Oregon pay to the Secretary of the Interior, the fair market value of the lands as determined by the Secretary.
United States · United States Congress · 23 January 1975
Authorizes the Secretary of the Interior to use specified means to effect the consolidation of land within the Umatilla Indian Reservation, Oregon, into the ownership of the Confederated Tribes of the Umatilla Reservation and to attain and preserve an economic land base for Indian use. Provides that lands acquired pursuant to this Act shall not be taxable and shall be subject to the same laws as other Indian trust lands within the Umatilla Reservation. Allows for the acquisition, sale, or exchange of lands, upon the request of the Board of Trustees of the Confederated Tribes of the Umatilla Reservation, for any purpose consistent with the land consolidation and development program approved by the Secretary of the Interior for such lands.
United States · United States Congress · 23 January 1975
Authorizes the Secretaries of the Interior, Transportation, and Agriculture to conduct a feasibility study for the establishment of bicycle trails along specified United States highways under the National Trails System Act.
United States · United States Congress · 20 January 1975
Declares that for 90 days following enactment of this Act the President shall have no authority to adjust imports of petroleum or petroleum products under the Trade Expansion Act or any other Federal law. Provides that in the event of a declaration of war, an attack upon the United States, or other involvement in hostilities by the Armed Forces within the 90 day period, this provision shall not thereafter apply. Provides that any action taken by the President between January 15, 1975, and the date of enactment of this Act which results in the imposition of a duty tax or fee on petroleum or petroleum products shall cease to have effect on the date of enactment. Allows a rebate of any amount paid as a tax or fee on petroleum products which was imposed by the President after January 15, 1975, and before enactment of this Act.
United States · United States Congress · 20 January 1975
Declares that for 90 days following enactment of this Act the President shall have no authority to adjust imports of petroleum or petroleum products under the Trade Expansion Act or any other Federal law. Provides that in the event of a declaration of war, an attack upon the United States, or other involvement in hostilities by the Armed Forces within the 90 day period, this provision shall not thereafter apply. Provides that any action taken by the President between January 15, 1975, and the date of enactment of this Act which results in the imposition of a duty tax or fee on petroleum or petroleum products shall cease to have effect on the date of enactment. Allows a rebate of any amount paid as a tax or fee on petroleum products which was imposed by the President after January 15, 1975, and before enactment of this Act.
United States · United States Congress · 20 January 1975
Declares that for 90 days following enactment of this Act the President shall have no authority to adjust imports of petroleum or petroleum products under the Trade Expansion Act or any other Federal law. Provides that in the event of a declaration of war, an attack upon the United States, or other involvement in hostilities by the Armed Forces within the 90 day period, this provision shall not thereafter apply. Provides that any action taken by the President between January 15, 1975, and the date of enactment of this Act which results in the imposition of a duty tax or fee on petroleum or petroleum products shall cease to have effect on the date of enactment. Allows a rebate of any amount paid as a tax or fee on petroleum products which was imposed by the President after January 15, 1975, and before enactment of this Act.
United States · United States Congress · 17 January 1975
Establishes the Hells Canyon National Recreation area to assure that the natural, historical and archeological values of the Hells Canyon area, portions of the Snake River, and adjacent lands are preserved and the recreational and ecological values and public enjoyment of the area are enhanced. Designates specified lands in Hells Canyon as wilderness areas. Incorporates segments of the Rapid River and the Snake River into the National Wild and Scenic Rivers System. States that the Federal Power Commission may not license the construction of any dam, water conduit, powerhouse, or other project work under the Federal Power Act within the recreation area. Deauthorizes the Asotin Dam. Directs the Secretary of Agriculture to develop a management plan for the recreation area within five years from the date of enactment of this Act. Details the elements to be contained in such plan. Authorizes appropriations for: (1) the acquisition of lands; (2) the development of recreation facilities; and (3) the inventory, identification, and protection of the historic and archeological sites within the recreation area.
![Official portrait of Rep. Ullman, Al [D-OR-2]](https://www.congress.gov/img/member/u000004_200.jpg)