United States · United States Congress · 16 October 1979
Small Business Innovation Act of 1979 - Title I: Amendments to the Small Business Act - Amends the Small Business Act to empower the Small Business Administration to provide management assistance in addition to technical assistance to small business concerns to obtain government contracts for research and development. Directs the SBA to consult and cooperate with other Government agencies in furthering the purposes of the Small Business Act. Directs each Federal agency to target an increase of its research and development budget to be obligated for prime contract awards to small business concerns by at least two percent more than the percent of such awards made in the preceding fiscal year. Requires the increase to begin in fiscal year 1980 and continue until such concerns are receiving at least 20 percent of such awards. Directs each agency to fully utilize procurement methods authorized under this Act in order to achieve the target levels. Requires each Federal agency having a research and development budget of $100,000,000 or more to initiate and conduct a small business innovation research competitive solicitation program. Directs that funding for such program shall be made available from each agency's budget and that each agency, utilizing applicable procurement methods, award to small business concerns at least 50 percent of its annual target for prime contracts. Directs each agency to conduct its program in accordance with such rules and regulations as are established by the SBA, including: (1) identifying specific and definable categories of projects; (2) establishing a simplified, standardized acquisition process; and (3) developing solicitation release schedules for notifying small business of contract opportunities. Requires the SBA to develop and maintain a master solicitation release schedule, source file, and informational program to facilitate small business participation in federally funded research and development. Directs the National Science Foundation and the Office of Federal Procurement Policy to provide advice and assistance to the SBA in the promulgation of such regulations. Requires the Administrator of the Office of Federal Procurement Policy, in cooperation with the SBA, to insure that such regulations provide the maximum practicable opportunity for small business concerns to perform federally funded research and development contracts. Provides that such regulations shall include: (1) the elimination of cost-sharing requirements and the allowance of negotiated fees on all contracts; (2) the opportunity for fair and equitable competition for contract awards; (3) a fair and prompt review of unsolicited proposals and the opportunity to receive sole source awards; (4) the consideration of independent research and development and bid and proposal costs as expenses under the contract in the fiscal year in which they occur; (5) the requirement for the Departments of Defense and Energy and the National Aeronautics and Space Administration to conduct periodic breakout reviews of all proposed large-scale systems contracts; (6) the opportunity for women-owned and minority business firms to be considered for research and development contracts; (7) the evaluation of procurement personnel performance in the award of contracts to small and minority business concerns; and (8) the responsibility to identify, study, and eliminate discrimination practices in procurement systems. Requires all Federal agencies to promulgate regulations which, insofar as practicable, impose the least amount of regulatory burden on small businesses. Directs the Securities and Exchange Commission to conduct an annual review of its rules and regulations which have the effect of restricting small business concerns from access to securities markets and to report to the appropriate congressional committees relative to the results of such review. Title II: Amendments to the Internal Revenue Code of 1954 - Amends the Internal Revenue Code to provide procedures for sales and exchanges of interests in qualified small business concerns. Allows a taxpayer who sells an equity interest in any such business and purchases replacement property within 18 months, to elect that the gain from such sale be recognized to the extent that the amount realized exceeds the costs of the replacement property. Requires that such election be filed with the Secretary of the Treasury in such manner as the Secretary may prescribe. Requires, for purposes of this Act, that an exchange of equity interest shall be treated as a sale of such interest and the acquisition of replacement property on such exchange shall be treated as a purchase of such property. Requires that the determination of whether an equity interest in a small business concern be made at the time such interest is acquired by the taxpayer. Provides limitations on stock sales with respect to any equity interest in a qualified small business concern. Requires a reduction on the basis of replacement property in the case of nonrecognition of gain on the sale of equity interest in qualified small business concerns. Provides a statute of limitations for the assessment of any deficiency attributable to gain from the sale of equity interest in such business concerns. Provides technical and conforming amendments to the Internal Revenue Code applicable to provisions of this Act. Permits employees of qualified small concerns to exercise stock options within ten years after the date such option was granted. Provides for a reduction of capital gains tax for such business concerns held by a taxpayer for at least 5 years. Grants a capital loss carryover to a taxpayer to the extent such loss is attributable to an investment in such business concern for the ten succeeding years after the loss year. Allows a tax deduction for contributions to research and experimental expenditure reserves equal to the amount of such cash contribution during the taxable year, subject to specified limitations. Provides that such reserves shall be considered tax-exempt organizations under provisions of the Internal Revenue Code. Requires that amounts distributed to any person from such reserve shall be included in the gross income of such person, unless such amount relates to a research and experimental expenditure expense. Amends the definition of small business corporations under the Code to specify that such corporation does not have more than 100 shareholders and does not have as a shareholder a person who is not an individual or corporation. Removes limitations on amounts allowable for tax losses with respect to stock issued by qualified small business concerns. Sets forth effective dates for amendments made under this Act. Allows a qualified small business concern to treat research and experimental expenditures for the acquisition or improvement of property as expenses not chargeable to its capital account. Allows such concerns to treat such expenditures for any property subject to a depreciation or depletion allowance as deferred expenses, and in the case of a building such deferred expense shall be allowed ratably over a period of 120 months. Title III: Patents and Inventions - States that it is the objective of this Act to amend existing patent procedures in order to promote the marketing of inventions developed under federally supported research and development projects by nonprofit organizations and small business firms. Permits any such organization or firm to elect, within a reasonable amount of time, to retain title to such inventions. Permits Federal agencies which have supported such projects to retain title to inventions through their funding agreements in specified circumstances, including when necessary to conduct foreign intelligence or counterintelligence activities. Requires review of agency determinations that such circumstances exist by the Comptroller General and the Chief Counsel for Advocacy of the Small Business Administration. Directs the Comptroller General to report to Congress on the implementation of this Act by Federal agencies. Enumerates provisions which must be included in funding agreements between Federal agency and a small business firm or nonprofit organization including provisions: (1) to insure the rights of the Federal Government under this Act; (2) to provide that the agency shall have a nonexclusive, nontransferable, irrevocable and paid-up license to use the invention; (3) to prohibit a nonprofit organization from assigning rights to the invention without the approval of the Federal agency; (4) to prohibit such an organization, other than small business firms, from granting exclusive rights from the earlier of five years from the first commercial use of the invention or eight years from the date of invention; and (5) to require such organizations to use their royalties and earnings to support scientific research or education. Provides that the first commercial use with respect to a product of the invention shall not end the exclusive period to different subsequent products covered by the invention. Requires the head of a Federal agency to approve provisions of a funding agreement which require the licensing to third parties of inventions owned by the contractor. Sets forth terms and conditions under which such approval may be granted. Authorizes a Federal agency to transfer or assign its rights, acquired from an agency employee as coinventor, to an inventor electing to acquire title to an invention. Empowers any Federal agency to require inventors or their assigns to grant licenses in order to: (1) achieve practical application of the invention in its field of uses; (2) alleviate health or safety needs; (3) meet requirements for public use specified by Federal regulations; or (4) achieve participation by United States industry in the manufacturing of an invention. Entitles the government to 15 percent of all net income in excess of $70,000 gross income received by a contractor after a patent application is filed on a subject invention. Provides that if a contractor receives a gross income of $1,000,000, the government shall be entitled to a share of the excess of $1,000,000 that shall be negotiated but not to exceed five percent of such excess. Limits the government share of any such excesses to its contributions under the funding agreement. Authorizes and directs the Director of the Office of Federal Procurement Policy to revise the government entitlements in light of changes to the Consumer Price Index or other indices at least every three years. Declares such government entitlements applicable to subject inventions upon which United States patents are granted and in effect. Restricts the assignment and licensing of rights by patent holders to foreign owned or controlled firms unless such persons agree that any products embodying the subject invention or produced through the use of the subject invention will be manufactured substantially in the United States where commercially feasible. Authorizes Federal agencies to withhold information on inventions from public disclosure. Specifies the authority of Federal agencies with respect to obtaining patents, granting licenses, and transferring custody of patents. Authorizes the Administrator of General Services to promulgate regulations specifying the terms upon which any federally-owned invention may be licensed. Sets forth the procedure whereby Federal agencies may grant exclusive or partially exclusive licenses in any invention covered by a federally-owned domestic patent or patent application. Prohibits licensing which lessens competition. Directs that business firms be given preference in exclusive or partially exclusive licensing. Enumerates provisions which must be contained in any grant of a license by a Federal agency. Declares that this Act shall take precedence over any other Act in the disposition of inventions. Directs the Commissioner of Patents and Trademarks to establish regulations governing: (1) the citation to the Patent and Trademark Office of prior art patents or publications which are pertinent to a later patent; and (2) the reexamination of a patent to determine whether such a prior patent or publication has any bearing on the patentability of any claim of such patent. Authorizes any individual to: (1) cite to the Office any such prior patent; and (2) request such a reexamination. Requires the Commissioner within 90 days of such a request to make a determination as to whether the cited prior patent raises a new question of the patentability of any claim of the later patent. Authorizes the Commissioner on his or her own initiative to make such a determination at any time. States that a determination that no new question is raised shall be final. Directs the Commissioner, upon determining that there is a new question of patentability, to order and conduct a reexamination. Requires that the patent owner be provided at least two months to file a statement on such question and that the person making the reexamination request be provided two months to respond to such statement. Declares that the patent owner shall be provided an opportunity in any reexamination to amend any claim of the patent in order to distinguish the claim from the prior patent cited, or in response to a decision adverse to the patentability of the claim. Authorizes the owner to appeal any adverse decision. Directs the Commissioner, upon the conclusion of any reexamination or appeal proceeding, to issue and publish a certificate cancelling any unpatentable claim, confirming any valid claim, and incorporating any amended claim in the patent. Declares that no prior patent or publication may be relied upon as evidence of nonpatentability in a civil action involving the validity or infringement of a patent unless: (1) the prior patent or publication was cited by or to the Office regarding application or reexamination proceedings for the patent; or (2) the court concludes that consideration of the prior patent or publication in such proceedings is unnecessary for adjudication. Sets forth circumstances under which a court may stay the proceedings of a civil action involving the infringement or validity of a patent to enable either party to such action to secure a determination on a request for reexamination of the patent by the Patent and Trademark Office. Provides the moving party in such action the right to dismiss the complaint commencing such action.
United States · United States Congress · 16 October 1979
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to prohibit the payment of benefits to any individual for any month in which such individual is confined in a penal institution. Stipulates that benefits withheld from such individuals shall be treated as having been paid to such individuals for purposes of determining the benefits to which other persons are entitled on the basis of the same wages and self-employment income.
United States · United States Congress · 15 October 1979
Tallgrass Prairie National Reserve Act of 1979 - Establishes the Tallgrass Prairie National Reserve comprising specified lands, waters, and interests in Kansas and Oklahoma. Designates specified areas within the Reserve as special conservation areas. Establishes a Prairie National Parkway on existing roads between Marysville, Kansas and Pawhuska, Oklahoma. Establishes the Tallgrass Prairie Planning Commission comprising members appointed by the Secretary of the Interior upon the recommendation of the Governors of Kansas and Oklahoma. Directs the Commission to prepare and periodically update a comprehensive plan for the management and use of the nonfederally owned lands and waters within specified counties. Sets forth land acquisition limitations regarding such special conservation areas. Grants the Secretary a right of first refusal on all lands within the special conservation areas. Directs the Secretary to administer the lands, waters, and interests within the special conservation areas. Authorizes the Secretary to establish such special conservation areas as part of either a national park or national preserve whenever the interests in such areas constitute an administratively feasible management unit. Permits the Secretary to lease acquired lands for livestock grazing and other purposes under specified conditions. Permits the Secretary to enter into contracts with local landowners, conservation districts, or other governmental agencies for prairie restoration or enhancement on lands within or associated with such special conservation areas. Directs the Secretary to consult with the Commission and units of local government regarding continued access through special conservation areas and other public services. Directs the Secretary to prepare and submit to Congress a plan for an outreach and public information program to keep the community up to date on the status of the park. Sets forth reimbursement procedures for lost local real property taxes where lands previously taxed are acquired by the United States for inclusion in such Reserve. Grants the Secretary and the Commission the opportunity to review and comment upon any proposed Federal or federally assisted undertaking within such Reserve. Prohibits the construction of bulk electric power transmission lines, microwave transmission facilities and pipelines within any special conservation area except under specified conditions.
United States · United States Congress · 9 October 1979
African Development Foundation Act - Amends the Foreign Assistance Act of 1961 to establish the African Development Foundation to strengthen the bonds of friendship between the people of Africa and the United States and to assist in the development of Africa. Requires such Foundation to cooperate with indigenous organizations representative of Africa and other private, regional, and international organizations. Authorizes such Foundation to make grants, loans, and loan guarantees to African entities for developmental purposes. Requires the Foundation to give priority to community self-help projects with the maximum feasible participation of the poor. Sets forth the corporate powers of such Foundation. Provides for the appointment of a Board of Directors to manage such Foundation. Requires the Board to consult with a Council composed of individuals knowledgeable about development activities in Africa.
United States · United States Congress · 28 September 1979
National Historic Preservation Amendments of 1979 - Amends the Act known as the "National Historic Preservation Act of 1966" to officially entitle such Act the "National Historic Preservation Act." Declares under such Act, that it is the duty of the Federal Government, in cooperation with other nations, the States, local communities, and private organizations and individuals, to promote the preservation and conservation of the historic, architectural, archaeological, and cultural resources of the United States and of the international community of Nations. Declares that the Federal Government shall give priority to preservation activities for the revitalization of urban areas, the conservation of agricultural areas, the creation of local employment opportunities, and the conservation of energy. Directs the Administrator for Historic Preservation appointed pursuant to this Act to establish and maintain a National Register of Historic Places at the national, State, or local level in accordance with procedures set forth in this Act. Requires that such properties shall: (1) be of national or world heritage significance; (2) involve a direct or indirect public investment; and (3) be legally dedicated to preservation. Directs the Administrator, not later than one year after his initial appointment, to establish an Inventory of Historic Resources on a State-by-State basis. Declares that those properties which are determined to meet the criteria of significance, but which lack the other requirements for inclusion in the National Register, shall be designated as eligible for inclusion on the Register. Makes such Inventory available to all Federal, State, and local government departments, agencies, and instrumentalities. Requires the Administrator to promulgate regulations concerning nondisclosure to the public of any property location where such disclosure would be likely to endanger the property. States that properties included in such inventory and designated as eligible properties shall be treated as certified historic structures under provisions of the Internal Revenue Code, unless the Administrator finds that such treatment would not further the purposes of this Act. Declares that such properties shall be entitled to financial assistance in accordance with provisions of such Act. Directs the Administrator to review, during the one-year period following enactment of this Act, all properties included in the National Register under prior authority of law. Requires the Administrator to include each property designated as "National Historic Landmarks" under prior authority and each property which meets the requirements of this Act in the National Register. Provides that those properties included in the Register under prior authority, but which do not meet all the requirements under this Act shall be designated in the Inventory as "eligible properties." Allows any State or local government carrying out an approved program under this Act or any Federal agency to nominate a property for inclusion in the Register or for inclusion in the Inventory as an eligible property. Requires such information to be included in the Register, as appropriate, unless the Administrator disapproves such nomination within 30 days of its receipt. Allows the Administrator to accept a nomination from any person, if the property nominated is located in a State or political subdivision where there is no approved program. Requires the Administrator to determine the eligibility or inclusion of such property in the Register. Allows the Administrator on his own motion or at the request of any person, to include any property on the Inventory and designate such property as eligible if he determines such property to meet the requirements of this Act. Declares that a property shall be considered of national significance when: (1) the Congress so designates a property; (2) a property is included in the National Park System as a historical unit; or (3) the Administrator determines the property to be of national significance. States that a property shall be considered to be of World Heritage significance when it is included in the World Heritage list maintained in accordance with the Convention Concerning the Protection of the World Cultural and Natural Heritage. Declares that a property shall be considered a public investment if government agency fund expenditures directly or indirectly contribute substantially to the preservation of such property, or if a Federal income tax deduction or similar State or local measure is taken with respect to the amortization of amounts spent for rehabilitation of a certified historic structure. Provides that a property shall be treated as legally dedicated to preservation when: (1) an easement, or other property interest, requiring preservation of significant features of such property for not less than 30 years is held by any person or government entity or is otherwise legally binding on the owner; (2) such property is under public ownership and managed for preservation; or (3) any State or local law provides for the designation or preservation of such property. Requires the Administrator to promulgate regulations to carry out the purposes of this Act. Directs the Administrator to establish and administer grant-in-aid programs to States and the National Trust for Historic Preservation, and programs of direct grants, loans or loan guarantees for historic preservation. Authorizes the Administrator to make grants to States, upon application, for programs approved under this Act. Prohibits such grants from paying more than 50 percent of the costs of such programs. Provides that the remaining 50 percent shall be contributed by non-Federal sources, and of such percentage not more than 25 percent may be contributed in the form of property or services, or both. Requires the Administrator, upon approval of such programs, to evaluate such programs every four years to determine whether or not such programs are in compliance with the requirements of this Act. Requires the Administrator to conduct periodic fiscal audits of the recipients of Federal grants. States that State and local governments may assume the responsibility for financial and compliance audits of Federal grants received by them and other persons or organizations and their subgrantees. Declares that the Federal Government shall be responsible for audits which deal with economy, efficiency, and program results and for assuring that such financial and compliance audits are conducted under generally accepted audit standards. Directs State and local governments receiving grants to set forth in writing criteria by which they judge whether they are meeting program requirements, to be available for use by the auditors. Directs the Administrator to reimburse State and local governments for actual expenses incurred in conducting such audits. Sets forth the following requirements for approval of State programs: (1) designation by the Governor of a State historic preservation officer; (2) transfer of not less than 50 percent of the grants received to political subdivisions of the State having preservation programs; (3) provision of financial mechanisms for the development of properties on the National Register or in the Inventory of Historic Resources; (4) provision of mechanisms for the acquisition, acceptance of donations, and dedication of fee title in applicable properties; (5) provisions for relocation assistance to persons or businesses affected within the historic district; (6) giving priority to projects that will conserve energy, are labor intensive, or will further urban revitalization or agricultural conservation; (7) provision of a professional acceptable mechanism for the identification, evaluation, and protection of historic properties within the State; and (8) otherwise carrying out the purposes of this Act. Sets forth restrictions for grants made under this Act for the improvement of properties. Prohibits grants made under this Act for the improvement of properties. Prohibits grants made for any single property to exceed $50,000. Prohibits any grant to any State in any fiscal year to exceed ten percent of such funds to carry out a comprehensive statewide survey of historic resources. Requires that no more than 15 percent of such grant be used for improvement of government buildings used for governmental purposes. Sets forth procedures for the allocation by States of grants to political subdivisions. Allows the Administrator to allocate funds to any political subdivision of any State that does not have an approved program within two years after the date of enactment of this Act. Sets forth procedures for approval of State historic preservation programs in effect under prior authority of law. Sets forth conditions for grants and loans that may be made by the Administrator for: (1) the preservation of properties of national or world heritage significance; (2) demonstration projects to preserve any eligible property or property on the National Register; (3) the training and development of skilled labor in trades and crafts and in curation relating to historic preservation; and (4) Indian tribes for the preservation of historic properties. Provides that any such loans made by the Administrator shall be at an interest rate determined by the Secretary of the Treasury guided by applicable provisions of this Act. Authorizes the Administrator to make loan guarantees for any project approved by the State historic preservation officer, or the chief elected official of any State that does not have an approved program. Sets forth conditions for loans and loan guarantees made by the Administrator in consultation with the Secretary of Treasury. Authorizes the Administrator to deem any portion of any record, material, or data received in connection with any financial application as privileged or confidential within the meaning of applicable law. Establishes as an independent agency a Historic Preservation Agency to be under the direction of the Administrator for Historic Preservation, appointed by the President by and with the advice and consent of the Senate. Directs the President to establish an Advisory Council on Historic Preservation to be composed of the following members: (1) the Secretary of the Interior and the Architect of the Capitol; (2) four agency heads (other than the Department of the Interior) whose activities affect historic preservation; (3) representatives of the National Conference of State Historic Preservation Officers, the National Trust for Historic Preservation, and four professionals in the fields of history, architecture, archeology, urban planning, or related disciplines; (4) three State governors or mayors; and (5) three at large members of the general public. Sets forth requirements and procedures to be followed in the operation of the Council. Authorizes the Council to conduct hearings and make determinations and recommendations with respect to the protection of historic properties. Requires the Council, when transmitting legislative recommendations, testimony, or comments on legislation to the President or the Office of Management and Budget, to concurrently transmit such copies thereof to the House Committee on Interior and Insular Affairs and the Senate Committee on Energy and Natural Resources. Sets forth the duties of the Administrator including: (1) advising the President and the Congress on matters relating to historic preservation; (2) encouraging public interest and participation in historic preservation; (3) conducting studies relating to historic preservation and the effects of tax policies on such preservation; (4) assisting State and local governments in drafting appropriate legislation; (5) providing training and education in the field of historic preservation; and (6) maintaining the historic register, surveys, and records of the agency. Requires the Administrator to submit an annual comprehensive report of his activities and the results of his studies to the President and the Congress. Authorizes the Administrator to accept donations and bequests of money and real and personal property, and to use such donations in accordance with provisions of this Act. Directs the Administrator, consistent with the provisions of this Act, to institute a program of education and training relating to historic preservation for Federal agencies, State and local governments, private organizations and individuals, and other nations and international organizations connected with the World Heritage Convention. Directs the Administrator to increase the awareness of historic resources and preservation among the student population of the United States, to develop mechanisms to give the public a greater knowledge of historic resources in the cultural heritage of the United States, and to establish a program for training and development of skilled labor in trades and crafts relating to historic preservation. Requires the Administrator to review the policies and programs of Federal agencies whose activities are under the purview of this Act. Directs the Administrator to promulgate guidelines relative to archaeological and historical data for Federal agencies consistent with provisions of this Act. Directs the Administrator, within one year after his appointment, to establish, jointly with the Secretaries of the Interior, Agriculture, and Defense, and the Administrator of the General Services Administration, standards for the management and preservation of federally owned historic properties. Directs the Administrator to review and approve the plans of transferees of surplus federally owned properties eligible for or on the National Register to ensure historic preservation in the rehabilitation of such properties. Requires all Federal agencies administering any program of Federal assistance to any State or local government or under which any Federal approval is required to coordinate such program with the purposes of this Act. Requires such agencies to submit proposals to the Administrator, within 180 days after his appointment, relative to their preservation activities. Directs the Administrator to designate National Historic Landmarks and World Heritage properties and to submit such designations to the appropriate World Heritage properties and to submit such designations to the appropriate congressional committees 30 days after such designations become effective. Directs the Administrator to encourage and coordinate United States participation in the Convention Concerning the Protection of the World Cultural and Natural Heritage and other international historic preservation activities in cooperation with the Secretaries of the Interior and State, and the Smithsonian Institution. Requires the Administrator to establish a program to nominate historic properties to the World Heritage Committee on behalf of the United States. Requires such nominations to be submitted to the appropriate congressional committees 60 days prior to the intended action. Authorizes the participation of the United States as a member of the International Centre for the Study of the Preservation and Restoration of Cultural Property. Authorizes the appropriation of the sums necessary for United States membership in the Centre for fiscal years 1979 through 1989. Directs the Administrator to establish a program to encourage tourism by people of other nations to historic properties of the United States, reflecting the diverse, ethnic and cultural heritages of the citizens of the United States. Requires each Federal agency to notify the Administrator 45 days prior to any undertaking outside the United States that may affect a property on the World Heritage list or which has been nominated for inclusion on such list. Requires the head of each Federal agency to designate a Preservation Officer responsible for coordinating the agency's activities under this Act. Requires each agency having jurisdiction or control over properties on the National Register to submit property management plans to the Administrator for comment within one year after the date of enactment of this Act. Directs the Secretary of the Interior to study and investigate properties included in the National Register which are under the jurisdiction or control of Federal agencies. Authorizes the Secretary to recommend to the President the transfer of administrative jurisdiction or control of such properties to him as a unit of the National Park System. Requires such recommendation to be concurrently submitted to the House Committee on Interior and Insular Affairs and the Senate Committee on Energy and Natural Resources. Authorizes the Secretary, upon the concurrence of the Administrator, to accept gifts or donations of less than fee interests in any properties in the National Register, where such acceptance will facilitate the preservation of such property. Authorizes each Federal agency having authority for management of any real property, with the concurrence of the Administrator, to lease or exchange with any person or organization the management of properties on the National Register. Requires the proceeds of such leases to be retained by the agency to defray the expenses with respect to such properties, and the surplus proceeds to be deposited in the United States Treasury. Allows the heads of such agencies to enter into contracts for the management of such properties. Directs all Federal agencies to cooperate with purchasers and transferees of eligible property or property included in the National Register in the development of plans for uses of such property comparable with preservation and conservation objectives without imposing unreasonable economic burdens on public or private interests. Requires each Federal agency having direct or indirect jurisdiction over a proposed Federal or federally assisted undertaking in any State to survey the affected area to determine the effect of such undertaking on the protection of historic properties. Authorizes the Administrator to promulgate regulations or guidelines, as appropriate, under which Federal programs or undertakings may be exempted from the requirements of this Act. Authorizes all Federal agencies to expend appropriated funds for purposes of this Act. Requires each Federal agency to provide the Administrator a 45-day comment period with respect to any program or policy that may affect historic properties. Defines terms used in this Act. Establishes a Historic Preservation Fund in the Treasury of the United States to be funded from revenues payable to the United States under the Outer Continental Shelf Lands Act or the Act of June 4, 1920, or both. States that not less than two-thirds of appropriated funds shall be available for other grants or loans and for the Administrator to carry out his duties under this Act. Directs the Administrator to establish regulations to insure maximum public participation in all activities of the Administrator, the Council, other Federal agencies, States, and units of local governments in carrying out requirements under this Act. Declares that grants made under this Act may not be used to satisfy requirements of other provisions of law requiring matching by State or local funds nor shall they be treated as taxable income for purposes of the Internal Revenue Code of 1954. Grants attorney fees to any person who prevails in any civil action brought in any United States district court against any Federal agency to enforce the requirement relating to the protection of historic properties in connection with the action of a Federal agency. Authorizes the Administrator to establish an annual preservation awards program under which he makes awards to Federal, State, or local government officers or employees in recognition of their outstanding contributions to the preservation of historic resources. Allows the President to award any citizen of the United States recommended for such award by the Administrator. Directs the Administrator to promulgate regulations for carrying out the awards program. Authorizes the Administrator to delegate to any State having an approved program under this Act the authority to carry out responsibilities under the National Environmental Policy Act of 1969 with respect to such approved program. Transfers the provisions of various Acts relating to historic preservation responsibilities from the Secretary of the Interior to the Administrator for Historic Preservation. Authorizes the Administrator to issue an order to postpone for 60 days any action undertaken, or being undertaken, by any Federal agency, or agency or instrumentality of a State or local government, or by any other person if such action may adversely affect any property included in the National Register. Directs the Administrator, during the period, to endeavor to develop an acceptable preservation plan for the affected property, or to exercise his emergency acquisition authority provided under this Act. Provides procedures for the assessment of civil penalties for violations of such orders, and for judicial review in the United States District Court for the District of Columbia or any other district in which such person resides. Provides procedures for administrative hearings for the assessment of civil penalties. Establishes the Pension Building in Washington, District of Columbia, as a national historic site to be named the "National Center for the Building Arts." Requires the Administrator of the General Services Administration to transfer such building and lands to the jurisdiction of the Secretary of the Interior. Directs the Secretary to administer the management of the Center in accordance with provisions of this Act and other Acts generally applicable to units of the National Park System. Authorizes the Secretary to enter into contracts with the National Building Arts Foundation relating to management of such Center. Appropriates $15,000,000 to be used for the renovation of the Center. Establishes a National Building Arts Foundation and specifies programs it shall carry out relating to the building arts. Directs the Foundation to coordinate its activities with other public and private organizations and individuals in order to avoid duplication of efforts relating to the functions of the Foundation. Establishes a Board of Trustees of the Foundation and provides for the funding of the Foundation. Directs the General Accounting Office to review and audit regularly the accounts of the Foundation to determine the ability of the Foundation to pay for the functions of the Center. Requires the Foundation to submit annually a report to the appropriate congressional committees containing a statement of its activities pursuant to this Act and a proposal for its programs during the succeeding four years. Provides emergency acquisition procedures for the Administrator for any properties eligible for or in the National Register where such properties are threatened with demolition or impairment. Directs the Administrator, in consultation with the American Folklife Center of the Library of Congress and the Buildings Arts Foundation, to report within two years after the date of enactment of this Act, to the President and the Congress on preserving and conserving the intangible elements of our cultural heritage. Requires the report to include recommendations for legislative and administrative action by the Federal Government relating to such heritage. Directs the Administrator for the Historic Preservation Agency to submit the following reports: (1) to the President and the Congress within eight years on the operation of the Historic Preservation Fund; (2) to the Congress within 90 days of his appointment on his study of the Pennsylvania Avenue Development Corporation; (3) to the President and Congress within one year of his appointment on recommendations with respect to Federal tax laws relating to historic preservation; and (4) to the President and the Congress within two years of enactment of this Act on recommmendations for the creation of a National System of Cultural Parks. Amends the Pennsylvania Development Corporation Act to require any historic property demolition, or other rehabilitation, to be in accordance with applicable Federal and District of Columbia laws.
United States · United States Congress · 26 September 1979
Amends the Internal Revenue Code to provide that the standard mileage rate used in computing the charitable deduction for expenses incurred in the operation of a motor vehicle shall be the same as the standard mileage rate established by the Secretary of the Treasury for the business related deduction.
United States · United States Congress · 25 September 1979
Constitutional Amendment - Requires the Congress to review each rule and regulation issued to carry out any law before it may become effective. Permits Congress to approve, modify, or disapprove such rule or regulation.
United States · United States Congress · 25 September 1979
Constitutional Amendment - Prohibits the total amount of money expended by the United States in any fiscal year from exceeding the total amount of revenue received by the United States during such fiscal year, except in time of war declared by the Congress. Allows the suspension of this Amendment by a joint resolution approved by a vote of three-fifths of the Members of each House of the Congress and approved and signed by the President, or by a vote of two-thirds of the Members of each House of the Congress. Requires tax rates to be reduced to offset the effects of inflation. Establishes a procedure for the approval of bills or joint resolutions affecting taxes.
United States · United States Congress · 24 September 1979
Amends the Congressional Budget Act of 1974 to prohibit the adoption of any concurrent resolution on the budget which sets forth a level of total budget outlays in excess of 21 percent of the gross national product in fiscal year 1981, or 20 percent of the gross national product for each fiscal year thereafter. Establishes procedures to enable the President and the Congress to suspend such limitations on the level of budget outlays.
United States · United States Congress · 12 September 1979
Illegal Alien Control Act of 1977 - Directs the Attorney General to establish a border patrol force of not less than 3,800 officers. Directs the Attorney General to report to the President and the Congress on the feasibility of: (1) establishing a system for issuing machine-readable identification cards to aliens entering the United States; and (2) utilizing the most current technology in electronic sensing devices in patrolling land borders. Amends the Immigration and Nationality Act to exclude from the definition of the term "immigrant" those persons entering the United States for a period of not more than one year to perform temporary services or labor if the Secretary of Labor has determined and certified to the Attorney General that there are not sufficient workers available at the aliens' destination who are willing and able to perform such services. Directs the Secretary to refer to employers who request such certification, workers in the number desired, able and qualified, and who agree to present themselves to commence employment on the date and for the period specified. Directs the Secretary of Health, Education, and Welfare to issue social security cards for aliens who may be employed or receive public assistance in the United States. Specifies the information which an alien must provide when applying for a social security card. Requires the applicant to supply either proof of the individual's citizenship or alien status, or an affidavit that the individual was assigned a social security account number at least five years before the date of application for the card. Prohibits the employment or provision of public assistance to an individual specified in this Act unless such individual presents a social security card to the employer or agency and the employer or agency submits required information to the Secretary. Establishes a civil penalty for the violation of such prohibition. Prohibits the employment or provision of public assistance to an alien whose status under the Immigration and Nationality Act does not permit such alien to work or receive public assistance. Establishes penalties for presenting a false social security card or providing fraudulent information in order to obtain employment or public assistance. Amends the Comprehensive Employment and Training Act of 1973 to prohibit the use of Federal financial aid to provide job training or employment opportunities to aliens who are not authorized to work or who are illegally in the United States. Amends the Internal Revenue Code to prohibit income tax deductions for wages paid to aliens illegally working in the United States. Amends the Immigration and Nationality Act to prohibit the Secretary of Labor, when adjudicating the petition of an alien for admission to perform skilled or unskilled labor, from considering the work experience gained by the alien in the United States during any time while in an immigration status in which employment was not authorized for the alien. Amends the Social Security Act to prohibit the payment of Aid to Families with Dependent Children benefits and Medicaid benefits to illegal aliens. Adds border crossing cards, alien registration receipt cards, and other documents prescribed by regulation for entry into the United States to the list of documents the false making of which shall be punished by fine or imprisonment or both.
United States · United States Congress · 11 September 1979
Constitutional Amendment - Limits the increase of total budget outlays of the United States Government during any fiscal year to a percentage equal to the percentage increase in the gross national product during the previous calendar year. Stipulates that if the inflation rate exceeds three percent annually the increase in total outlays shall be reduced by one-fourth the difference between the inflation rate and three percent. Requires any surplus in total revenues received by the Government to be used to reduce the public debt. Allows the limit on total outlays to be changed by a three-quarters vote of both Houses of Congress, or to meet an emergency declared by the President. Continues Federal aid programs to States and local governments for a period of six years. Prohibits Congress authorizing any United States agency from requiring that a State or local government engage in additional or expanded activities without compensation equal to the additional costs.
United States · United States Congress · 10 September 1979
Federal Firearms Law Reform Act of 1979 - Title I: Amendments to Gun Control Act - Amends the Gun Control Act of 1968 to redefine: (1) "manufacturer" to mean any person engaged in the "business of manufacturing" (instead of "manufacture" of) firearms or ammunition; and (2) "dealer" to exclude dealers in ammunition and persons engaged in the business of repairing firearms. Adds a new definition, "engaged in the business", with respect to manufacturers, dealers, and importers. Includes as a manufacturer of ammunition a person whose gross sales of his own ammunition exceed $1,000 in any calendar year. Includes as a dealer in firearms a person who deals in firearms as a regular course of business with the principal objective of livelihood and profit through the repetitive purchase and resale of firearms. Replaces the current term "crime punishable by imprisonment for a term exceeding one year" with a new definition of "disabling crime." Eliminates certain activities regarding ammunition from the coverage of the current prohibitions. Revises current provisions respecting the interstate sale or transfer of firearms. Revises the current prohibition against selling a firearm or ammunition to certain persons (such as persons under indictment for a felony or addicted to drugs) to apply such prohibition only to persons convicted of a disabling crime. Revises the current prohibition against certain persons transporting a firearm or ammunition in interstate commerce to: (1) extend such prohibition to possession or receipt in commerce or affecting commerce of any firearm or ammunition; (2) conform such prohibition to the new "disabling crime" provision; and (3) include as additional categories illegal aliens, persons dishonorably discharged from the Armed Forces, and persons who have renounced their United States citizenship. Makes the same changes to the current prohibition against certain persons who receive a firearm or ammunition which has been transported in interstate commerce, but applies such prohibition to persons who are employed by specified individuals. Excludes ammunition dealers from the current licensing requirements. Stipulates that the Secretary of the Treasury may revoke a license only where the holder of such license has "knowingly" violated a provision of the Act or regulation. Bars the Secretary from denying or revoking a license on the basis of violations under this Act which are alleged in criminal proceedings instituted against a licensee, but for which such individual has not been convicted. Imposes as a condition for the inspection or examination of records, documents, and any firearm or ammunition kept by an importer, manufacturer, or dealer pursuant to this Act that the Secretary has reasonable grounds to believe that a violation has occurred and that evidence may be found on the premises of such persons. Restricts the firearm information obtained from licensees which the Secretary may make available to State or local governments. Establishes a limited recordkeeping requirement for firearms collectors. Stipulates that the general penalty under this Act shall apply to whoever "willfully" violates any provision. Prohibits, with respect to a person's second or subsequent conviction for illegally using or carrying a firearm during the commission of a felony, the granting of parole before completion of the minimum sentence. Amends the forfeiture provision to subject to seizure any firearm or ammunition "involved in or used" in any violation of the Act (instead of "involved in or used or intended to be used"). Requires a court to award attorney's fees to the prevailing party (other than the United States) in an action or proceeding for the return of seized firearms or ammunition. Allows the court to award such fees in any other action upon a finding that the action was initiated in bad faith. Amends the rulemaking authority of the Secretary to provide that no regulation may require (1) the transfer of records required under this Act to a facility owned, managed, or controlled by the United States or any State or (2) the establishment of any system of registration of firearms, firearms owners, or firearms transactions. Requires a 90-day public comment period for proposed regulations (no period is currently specified). Allows one House of Congress to disapprove by resolution any firearms regulation within 90 days of continuous session of the promulgation of such rule. Set forth procedures for such resolutions. Prohibits the Secretary from prescribing any rules identical to regulations disapproved by Congress without the enactment of additional legislation respecting his authority. Prohibits the Secretary from prescribing regulations which require purchasers of black powder to complete affidavits or forms attesting to their exemption from certain provisions of the Federal criminal code. Makes any law or regulation promulgated by any State prohibiting the transfer of an unloaded and not readily accessible firearm or ammunition null and void. Title II: Amendments to title VII of the Omnibus Crime Control and Safe Streets Act of 1968 - Repeals title VII of the Omnibus Crime Control and Safe Streets Act (relating to the receipt, possession, or transportation of firearms by felons, veterans dishonorably discharged, mental incompetents, illegal aliens, and persons renouncing their United States citizenship).
United States · United States Congress · 10 September 1979
Expresses the determination of the United States to: (1) prevent the Soviet Union and Cuba from extending their aggressive or subversive activities to any part of this hemisphere; (2) prevent the creation of an externally supported military capability or deployment of foreign troops in Cuba; and (3) work with other nations and with the Organization of American States to implement collective security agreements and support the aspirations of people in this hemisphere for freedom and self-determination. Directs the President to take every possible action to carry out the intent of this resolution.
United States · United States Congress · 5 September 1979
Amends the Internal Revenue Code to provide a tax exclusion from personal income earned abroad by an individual performing qualified charitable services for a tax-exempt employer created or organized in the United States. Limits such exclusion to an amount not to exceed a figure computed on a daily basis at an annual rate of $20,000. Sets a formula for the maximum amount of exclusion for an individual who performs such charitable services and also performs other services while residing in a camp located in a hardship area.
United States · United States Congress · 2 August 1979
Foreign Intelligence and Law Enforcement Enhancement Act of 1979 - Amends the Central Intelligence Agency Act of 1949 to exempt information in files maintained by the CIA or the National Security Agency from the provisions of any law requiring publication or disclosure if such files have been specifically designated by the Director of Central Intelligence to be concerned with: (1) scientific or technical systems for the collection of foreign intelligence information; (2) special activities and foreign intelligence operations; (3) investigations conducted to determine the suitability of potential foreign intelligence sources; or (4) intelligence and security liaison arrangements with foreign governments, except to the extent that the files contain information on U.S. citizens and permanent resident aliens under the Freedom of Information Act. Amends the Freedom of Information Act (FOIA) to stipulate that the disclosure provision does not require a law enforcement or intelligence agency to disclose information to any person convicted of a felony under Federal or State law, or to any person acting on such felon's behalf. Revises the FOIA procedures with respect to law enforcement or intelligence agency records, including requirements that the court: (1) examine such records withheld under certain provisions in camera; and (2) rely on agency affidavits unless there appears to be no basis on which such records could have been specifically designated for limited or restricted dissemination or distribution by an agency authorized to make such a designation. Revises the FOIA procedures to increase from ten to 60 days the period from the receipt of a request for records by which an agency must determine whether to comply with such request (allows an additional 60 days for each 200 pages of records encompassed by the request). Requires, instead of authorizes, the court to allow an agency additional time to review its records where the Government shows that exceptional circumstances exist and that the agency is exercising due diligence in attempting to respond to the request. Extends the matters to which the FOIA procedures do not apply to include: (1) records maintained for foreign intelligence, counterintelligence, organized crime, or terrorism purposes; or (2) law enforcement records which would (A) "tend to" disclose (currently, disclose) the identity of a confidential source, including a State or municipal agency or foreign government which furnished information on a confidential basis, or (B) endanger the life or physical safety of any natural person (currently, law enforcement personnel). Stipulates that the disclosure procedures shall not require a law enforcement or intelligence agency to: (1) make available law enforcement records pertaining to an investigation for seven years after termination of the investigation without prosecution or seven years after prosecution; or (2) disclose any information which would interfere with an ongoing criminal investigation or foreign intelligence activity upon proper certification to the Attorney General and a determination that such interference would result.
United States · United States Congress · 2 August 1979
Amends the Motor Vehicle Information and Cost Savings Act to stipulate that an automobile manufacturer's failure to comply with any average fuel economy standard shall not be deemed "unlawful conduct" under such Act unless the Secretary of Transportation has determined that: (1) any credits which the manufacturer may have received for exceeding such standards in any model year do not fully offset any penalty for failure to achieve such standards; and (2) the time for which such credits could be earned to offset such a penalty has expired. Allows such a credit to be used to offset any penalty which may have been assessed against the manufacturer in the three consecutive years prior to the model year in which the manufacturer exceeds such a standard.
United States · United States Congress · 2 August 1979
Synthetic Fuels Development Act of 1979 - Title I: Loan Guarantees for Synthetic Fuel Demonstration Facilities - Authorizes the Secretary of Energy to guarantee and to make commitments to guarantee interest payments on obligations issued for the purpose of financing the construction of demonstration facilities for the conversion of domestic coal, oil shale, tar sands, biomass, peat, and other domestic resources into synthetic fuels, and for other energy sources such as ocean thermal energy conversion. Stipulates that such guarantees shall be issued under a competitive bidding procedure to the extent possible. Prohibits the issuance of a guarantee for an oil-shale conversion facility until a modular facility of the same technology has been shown to be successfully operated. Limits the total amount of loan guarantees outstanding under this Act to $10,000,000,000, and prohibits issuance of such guarantees beyond five years after the date of enactment of this Act. Sets forth procedures for handling defaults in payments on any obligation issued and guaranteed under this Act. Establishes within the United States Treasury a revolving fund into which shall be deposited authorized administrative funds, interest and principal payments, or repayments and fees, and any other moneys derived from the operation of this title. Authorizes the Secretary to issue notes or other obligations in the event moneys available in the fund are insufficient to enable the Secretary to carry out this title. Stipulates that inventions made or conceived under a guarantee authorized by this title shall be subject to the appropriate sections of the Federal Nonnuclear Energy Research and Development of 1974. Directs the Secretary to provide opportunities for small business to participate in such guarantee program. Requires the Secretary to submit an annual report of the activities conducted under this title. Requires that regulations issued under this title be submitted to specified congressional committees. Repeals existing provisions of the Federal Nonnuclear Energy Research and Development Act of 1974 relating to loan guarantees for alternative fuel demonstration facilities, excluding those provisions on the issuance of obligations for synthetic fuel conversion facilities and municipal waste energy generation facilities. Title II: Priority Energy Projects - Directs the Secretary of Energy to designate priority energy projects based on specified criteria. Exempts such designations from the impact statement provisions of the National Environmental Policy Act of 1979, but requires that designated projects comply with the appropriate provisions of the Clear Air Act and the Federal Water Pollution Control Act. Directs the Secretary to publish a Project Decision Schedule containing deadlines for all Federal actions relating to such projects. States that the time allowed for completion of all final agency action and the issuance of all final agency decisions as to licenses, permits, and other authorizations shall be consistent with existing statutory obligations. Directs the President to make any decisions or perform any actions in the event that an agency or department fails to meet its deadline. Authorizes the Secretary to establish deadlines for Federal agency action which are shorter than the minimum period required under existing legislation in cases of exceptional national need. Provides for the coordination of the actions of Federal, State, and local governments. Directs the Secretary to transmit to the Governor of a State in which a priority energy project is to be located a voluntary decision schedule setting deadlines for State and local authorities to complete their actions relating to such project. Sets forth procedures authorizing the President to waive State or local law provisions causing delay in implementing the State decision schedule. Sets time limits for filing claims arising out of any action pursuant to this Act, and bars any claims filed thereafter. Stipulates that such claims shall be brought in the United States court of appeals for the circuit where the project would be located, and grants exclusive original jurisdiction to such court in such matters. Directs such court to give precedence to such matters over all other matters on the court's docket. Authorizes the Supreme Court, exclusively, to review interlocutory judgments or orders of the court of appeals pursuant to this Act, and directs the Supreme Court to give expedited treatment to such matters. Establishes an Office for Priority Energy Projects within the Department of Energy to assist the Secretary with his duties under this Act. Terminates the Secretary's authority to designate priority energy projects seven years after enactment of this Act. Title III: Goals and Objectives - Establishes a national goal for the reduction of energy imports by the year 1990 to the equivalent of 25 percent of the crude oil and synthetic fuels consumed in the United States in that year. Directs the Secretary to conduct specified studies relating to the attainment of such goal. Directs the Secretary to establish a program to test the commercial feasibility of synthetic fuels by using such fuels in selected portions of the vehicle fleets of specified Federal agencies.
United States · United States Congress · 1 August 1979
Employees Incentive Ownership Act of 1979 - Amends the Internal Revenue Code to remove restrictions on the use of restricted stock options and to eliminate the exercise of such stock options as an item of tax preference for purposes of the minimum tax.
United States · United States Congress · 1 August 1979
Tax Relief Act of 1979 - Title I: Individual Income Tax Reductions - Amends the Internal Revenue Code to reduce individual and estate and trust income tax rates for 1979 and to make permanent reductions for succeeding years. Provides for cost-of-living adjustments to individual income tax brackets and to the amount of the personal exemption. Provides that the amount of the personal exemption and the zero bracket amount applicable to a taxpayer shall determine whether such taxpayer is required to file an income tax return. Title II: Capital Cost Recovery - Revises 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. Allows a ten percent investment tax credit for buildings and tangible property, and a six percent credit for automobiles, taxis, and light duty trucks. 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. Title III: Reduction of Payroll Taxes and Long-Range Financial Strengthening of the Social Security System - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to repeal the special increases in the contribution and benefit base, for purposes of determining amount of tax liability, for 1979 through 1981. Limits contribution and benefit bases to a maximum $22,900 in 1979 and 1980. Makes reductions in the social security tax rate and sets forth the tax rate through year 2010. Provides for the partial funding of title XVIII (Medicare), part A (Hospital Insurance Benefits for the Aged and Disabled) of the Social Security Act from general revenues.
United States · United States Congress · 31 July 1979
Expresses the sense of the House of Representatives that the Congress should promptly enact the President's April 5, 1979, proposal providing for solar energy tax credits and that such enactment should take effect retroactively to such date.
United States · United States Congress · 19 July 1979
Calls upon the Soviet Union to waive application of a Soviet dual citizenship law with respect to citizens of the United States and Eastern Europe. Declares that the United States will not participate in the 1980 Summer Olympics, if adequate assurances are not received from the Soviets regarding such waiver.
United States · United States Congress · 18 July 1979
Authorizes a State or local authority conducting a Federal election to mail free of postage: (1) absentee ballots; (2) instructions pertaining to such ballots; and (3) envelopes for returning ballots. Permits any person casting such ballot to return it with no charge for postage. Stipulates that this Act shall not apply to mail transmitted under the Federal Voting Assistance Act of 1955 or the Overseas Citizens Voting Rights Act of 1975.
United States · United States Congress · 17 July 1979
Amends the Internal Revenue Code to allow domestic corporations an income tax deduction for dividends paid by such corporations during the taxable year, in lieu of the deduction for dividends received from other corporations. Disqualifies the following types of corporations: (1) Subchapter S corporations; (2) regulated investment companies; (3) real estate investment trusts; (4) personal holding companies; and (5) domestic international sales corporations (DISC). Limits the amount of the deduction for dividends received from certain foreign corporations to 85 percent of a corporation's taxable income computed without regard to other deductions and the capital loss carryback. Provides that such limitation shall not apply to any corporation which has a net operating loss for the taxable year. Disallows any deduction for dividends on any share of stock which is sold by a taxpayer who has held such stock for less than 15 days (90 days for preferred stock) or stock for which the taxpayer is under an obligation to make corresponding payments with respect to substantially identical stock or securities. Repeals provisions allowing deductions for dividends received on certain preferred stock.
United States · United States Congress · 16 July 1979
Amends the Internal Revenue Code to provide a tax exclusion from personal income earned abroad by an individual performing qualified charitable services for a tax-exempt employer created or organized in the United States. Limits such exclusion to an amount not to exceed a figure computed on a daily basis at an annual rate of $20,000. Sets a formula for the maximum amount of exclusion for an individual who performs such charitable services and also performs other services while residing in a camp located in a hardship area.
United States · United States Congress · 12 July 1979
Alternate Fuels Engine Development Act of 1979 - Title I: Alternative Fuels Engine Development Program - Directs the Secretary of Energy to establish a comprehensive program for the development of gas turbine engines for commercial production. Stipulates that such program shall include development of gasoline engine conversion systems. Authorizes the Secretary to make grants, contracts, and loans with specified types of institutions and organizations in order to carry out this title. Authorizes the Secretary to make loans to qualified entities to assist in the commercial production of such engines and conversion systems. Authorizes appropriations for programs described under this title. Requires that federally-purchased vehicles be equipped with gas turbine engines or gasoline engine conversion systems. Directs the Secretary to take such steps as necessary to assure participation by small businesses in the programs conducted under this title. Terminates the provisions of this Act effective January 1, 1990. Title II: Tax Incentives for Gas Turbine Engine Development and Production and for Gasoline Engine Conversion Equipment - Amends the Internal Revenue Code of 1954 to provide an additional 15 percent investment tax credit for gasoline conservation property, as defined under this Act. Allows a tax deduction with respect to the amortization of any qualified gasoline conservation product facility based on a period of 60 months. Sets forth procedures for determining eligibility for and claiming such deduction. Allows a tax credit for purchase of qualified gasoline conservation products. Allows a tax deduction for fees paid for transportation of a taxpayer on any public transportation motor vehicle which uses any qualified gasoline conservation product.
United States · United States Congress · 12 July 1979
Expresses the sense of the House of Representatives that the Congress should promptly enact the President's April 5, 1979, proposal providing for solar energy tax credits and that such enactment should take effect retroactively to such date.
United States · United States Congress · 10 July 1979
Welcomes and congratulates the first directly elected Parliament of the European Community. Pledges congressional support for continued close relations with such Parliament.
United States · United States Congress · 28 June 1979
Smaller Enterprise Regulatory Improvement Act - Amends the Small Business Act to require each Federal agency to publish semiannually an agenda of those rules which may be proposed during the upcoming six-month period affecting a substantial number of small business concerns and small organizations. Defines "small organizations" to include unincorporated businesses, sheltered workshops, nonprofit enterprises which are not dominant in their fields and such other groups and enterprises as each Federal agency shall establish by rule. Requires each published agenda to be transmitted to the Office of Advocacy of the Small Business Administration for comments. Directs each Federal agency to endeavor to provide notice of each agenda to affected small enterprises by means other than publication in the Federal Register. Directs each Federal agency to publish a written analysis prior to the issuance of any rule affecting a substantial number of small business concerns and organizations which considers: (1) the effect of such rule on small enterprises and competition; (2) whether an exemption could be provided such small enterprises; (3) whether lesser compliance standards could be adopted for small enterprises; and (4) the expected nature of reporting and recordkeeping requirements necessitated by such rule. Requires each Federal agency to issue a rule containing an exemption or differing compliance standards for such small business concerns and organizations if it is lawful, desirable, and feasible to do so. States that such small enterprises shall be given an opportunity to participate in agency rulemaking. Requires each agency to review its existing rules and prepare an analysis for purposes of eliminating those rules which are most burdensome to small businesses and organizations. Permits any agency to perform the analyses required by this Act in conjunction with any other analysis required by law. Declares that such other analysis shall not in itself satisfy the requirements of this Act.
United States · United States Congress · 28 June 1979
Amends the Internal Revenue Code to allow individuals who have attained age 62 an income tax credit for the amount by which their property taxes and utility bills for their principal residences have increased since such individuals reached age 62 or purchased their home, whichever occurred later.
United States · United States Congress · 28 June 1979
Student Freedom of Choice Act of 1979 - Amends the National Labor Relations Act and the Railway Labor Act to provide that no employer shall justify discrimination against any employee for nonmembership in or failure to support a labor organization if the employee is a student enrolled in a full-time program of secondary, vocational, or higher education.
United States · United States Congress · 28 June 1979
Amends the National Labor Relations Act and the Railway Labor Act to eliminate all provisions authorizing union security agreements (requiring union membership as a condition of employment).
United States · United States Congress · 27 June 1979
Capital Cost Recovery Act of 1979 - 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. Allows a ten percent investment tax credit for buildings and tangible property, and a six percent credit for automobiles, taxis, and light duty trucks. 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 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 · 21 June 1979
Amends the Powerplant and Industrial Fuel Use Act of 1978 to permit local distribution companies to provide natural gas service to residential customers for use in outdoor lighting fixtures installed before the enactment of such Act.
![Official portrait of Rep. Winn, Larry, Jr. [R-KS-3]](https://www.congress.gov/img/member/w000636_200.jpg)