United States · United States Congress · 23 January 1979
Amends the Agricultural Act of 1949 to raise the price support levels for milk, wheat, corn, soybeans, and cotton to 90 percent of their respective parity prices. Reduces the price levels at which producers participating in the wheat and feed grains storage program: (1) may redeem and market commodities securing price support loans (from between 140 and 160 percent of their respective parity prices to 100 percent); and (2) must repay such loans (from 175 to 110 percent of their respective parity prices).
United States · United States Congress · 18 January 1979
Amends the Internal Revenue Code to allow certain individuals to compute the amount of the income tax deduction for retirement savings on the basis of the earned income of their spouses.
United States · United States Congress · 15 January 1979
Sunset Act of 1979 - Title I: Reauthorizations of Government Programs - Sets forth a ten-year schedule for reauthorization of all Federal programs according to budget function and subfunction as set forth in the Budget of the United States Government for Fiscal Year 1979. Sets forth the procedure in the House of Representatives and the Senate for the consideration of any bill, resolution, or amendment which authorizes new budget authority. States that it is not in order for either House to consider any legislation which authorizes the enactment of new budget authority for a program for a period of more than ten years, for an indefinite period, or for any fiscal year beginning after the next reauthorization date applicable to such program. Provides that before the Congress can appropriate funds for any program, after its first reauthorization date, there must be a specific authorization in law to support the appropriation. Requires the committees of the Senate and House of Representatives to conduct a sunset review of programs during the Congress in which such programs are scheduled for review. Requires that the report accompanying such reauthorization contain specified information, and that the report be completed during the Congress in which the program is scheduled for reauthorization. Exempts from the requirements of this Act specified programs such as interest on Federal debts, health care services, general retirement and disability payments, as well as litigation activities which have as their objectives the protection and implementation of civil rights guaranteed by the Constitution of the United States and specified retirement pay and benefits. Allows the reauthorization schedule set forth in this Act to be changed by concurrent resolution of the two Houses of Congress and sets forth the procedure for such change. Requires all legislation and other matters related to changes in the dates for programs under this Act to be referred to the committee with legislative jurisdiction over any program affected by the proposal and, sequentially, to the Committee on Rules in the House of Representatives and to the Committee on Rules and Administration in the Senate. Requires such committees to report any concurrent resolution or bill referred to it by a committee of legislative jurisdiction within 30 days, with a statement on each of its recommendations. Makes provisions for any proposed change which has been reported by a committee before June 1, 1980. Title II: Program Inventory - Directs the Comptroller General and the Director of the Congressional Budget Office, in cooperation with the Director of the Congressional Research Service, to prepare an inventory of Federal programs. Declares that the purpose of such program inventory is to advise and assist Congress in carrying out the reauthorization and reexamination requirements and to link such reauthorization and review process with the budget process. Requires the Comptroller General to submit such program inventory to each House of Congress no later than January 1, 1980. Sets forth the contents of the inventory program, including the type of authorization provided for such programs' new budget authority, and the manner in which related program areas may be grouped for evaluation and review. Permits the congressional committees, the Congressional Budget Office, and the Congressional Research Service to review the program inventory and suggest revisions. Requires that the program inventory be revised at the end of each session of Congress, and that such revisions be reported to each House. Requires that periodic reports tabulate the progress of congressional action on bills and resolutions authorizing budget authority for programs in the inventory. Requires the Comptroller General and the Director of the Congressional Budget Office to submit periodic reports to the Congress on the adequacy of the functional and subfunctional categories for grouping programs of like missions or objectives. Title III: Program Reexamination - Requires each committee of the Senate and the House of Representatives to reexamine selected programs or groups of programs over which it has jurisdiction. Sets forth procedures for such review, and criteria for selection of program areas for evaluation. Directs each Senate committee to consult with the appropriate committees of either the House of Representatives or the Senate in order to achieve coordination of program reevaluation and inform itself of the related activities of or available assistance from the General Accounting Office, the Congressional Budget Office, the Congressional Research Service, the Office of Technology Assessment, and appropriate instrumentalities in the executive and judicial branches. Requires each Senate committee to deliver a report on the reexamination to the Secretary of the Senate at the date specified in the funding resolution first reported by such committee in 1981, and thereafter reported for the first session of each Congress. Allows two or more committees which have legislative jurisdiction over the same programs or portions of the same programs to examine such programs jointly and submit a joint report. Stipulates that such report: (1) contain the findings, recommendations, and justifications of the program; and (2) include specified information including, but not limited to, an assessment of the cost-effectiveness of the program and an identification of any trends, developments, and emerging conditions which are likely to affect the nature and extent of the problems or needs which the program is intended to address. Requires each executive department or agency which is responsible for a program selected for reexamination to submit a report to the Office of Management and Budget and to the appropriate committees of the Congress on its findings, recommendations, and justifications of specified aspects of the program. Title IV: Citizens' Commission on the Organization and Operation of Government - Establishes, as an independent instrumentality of the United States, the Citizens' Commission on the Organization and Operation of Government to conduct a nonpartisan study and investigation of the organization and methods of operation of all departments, agencies, independent instrumentalities, and other authorities of the executive branch of the Government, and to make such recommendations as it determines are necessary to promote economic, efficient and improved services in the transaction of public business. Requires the Commission to submit interim reports to the President and the Congress, and to submit a final report with its findings and recommendations. Requires the Comptroller General to report once a year for two years after submission of the Commission's final report on the status of actions taken as a result of the report. Specifies the composition of the 15-member Commission and sets forth the duties and powers of the Commission. States that the Commission shall cease to exist 90 days after submission of its final report. Authorizes to be appropriated until September 30, 1984, without fiscal year limitations, $4,000,000 to carry out the provisions of this Title. Title V: Regulatory Impact - Requires the President to submit, at the beginning of each of the five Congresses beginning with the 97th Congress, an analysis of the purpose, function, and efficiency of 16 specified regulatory agencies. Requires the President to submit legislative plans, based on such analyses, for the improvement of operations of such agencies. Establishes a schedule according to which plans for specified agencies will be submitted early in each of the five Congresses for which the required analyses are submitted. Directs the President, with each plan, to submit a report on the cumulative impact of government regulatory activity on specific industry groupings. Directs the Comptroller General and the Director of the Congressional Budget Office to assess each of the agencies included in the President's plans and to analyze such plans, and submit such information to the Congress. Title VI: Government Accountability - Requires the President, beginning with the first year of the 97th Congress, to submit biennially, as a part of the budget, a report on the management of the executive branch. Requires the Director of the Office of Management and Budget to provide an evaluative report on Federal programs to the President to be included with the President's report. Title VII: Miscellaneous - Amends the Budget and Accounting Act of 1921 to permit the committees of Congress to obtain from the agencies of the government estimates or requests for appropriations or requests for increases in an item of any such estimate or request, and recommendations as to how the revenue needs of the government should be met. Declares that nothing shall require the public disclosure of records which are specifically authorized under criteria established by an Executive order to be kept secret in the interest of national defense or foreign policy and are in fact properly classified pursuant to such Executive order, or which are otherwise specifically protected by law. Provides that the committees of the Senate or the House of Representatives shall not be required to publicly disclose any such records, except as otherwise provided by the rules of either House. Sets forth administrative procedures and requirements. Directs the President, with the cooperation of the head of each appropriate agency, to submit to the Congress a "Regulatory Duplication and Conflicts Report" for all programs scheduled for reauthorization in the next Congress. Stipulates that each such report identify duplicative or conflicting rules and regulations promulgated by executive departments, independent agencies, and State and local governments and contain recommendations which address such conflicts or duplications. Defines the term "required authorization waiver resolution" for purposes of this Act. Sets forth the procedure which the chairman of the committee of the Senate or the House of Representatives having legislative jurisdiction over programs must follow in order to introduce a required authorization waiver resolution. Makes it the duty of the Committees on Governmental Affairs and on Rules and Administration of the Senate and the Committees on Government Operations and on Rules of the House of Representatives to review the operation of the procedures established by this Act and to submit a report every five years beginning December 31, 1986. Authorizes to be appropriated through fiscal year 1990 such sums as may be necessary to carry out the review requirements and for the compilation of the inventory of Federal programs.
United States · United States Congress · 15 January 1979
Authorizes the Attorney General to institute a civil action for or in the name of the United States in an appropriate district court whenever he has reasonable cause to believe that a State or its agents are subjecting persons confined in any correctional facility, juvenile correction center, mental hospital, nursing home, or facility for the mentally ill, retarded, or disabled to conditions of willful or gross neglect which deprive such persons of their Federal constitutional or statutory rights. Permits the Attorney General to intervene in any action commenced in a Federal court in which relief is sought from conditions allegedly depriving institutionalized persons in State institutions of their Federal rights. Prohibits any retaliation against individuals reporting conditions which may constitute a violation. Requires the Attorney General to report to Congress concerning actions instituted or in which the Attorney General has intervened pursuant to this Act.
United States · United States Congress · 15 January 1979
Amends the Agricultural Act of 1949 to set the price support of milk, for the period beginning with the date of enactment and ending September 30, 1981, at not less than 80 percent of parity.
United States · United States Congress · 15 January 1979
Reclamation Reform Act of 1979 - Replaces the existing maximum Federal reclamation law acreage limitation of 160 acres of reclaimed land per individual with a maximum farm size limit of 1,280 acres, owned or leased by any combination of persons. Restricts the number of persons who may join in such combination to 25 or fewer. Authorizes the Secretary of the Interior to limit the number of landholdings that any person, firm, or business may manage for the benefit of a qualified recipient. Directs the Secretary of the Interior to designate by rule appropriate increases in the acreage limitation for lands of lessor productive potential. Abolishes the requirement that a qualified recipient reside on or near a landholding in order for such landholding to be eligible to receive water. Prohibits any qualified recipient from leasing a landholding acquired after January 1, 1978, unless he or she has derived nonrental income from such landholding for agricultural production for a period of not less than ten years. Provides for the removal of acreage limitations upon repayment of construction charges of the reclamation project required under contracts with the Secretary relating to the delivery of water supplies to such landholding for agricultural use. Prohibits the delivery of water to landholders whose lands do not comply with the Federal reclamation law acreage limitation one year after the passage of this Act.
United States · United States Congress · 15 January 1979
Independent Agencies Regulatory Improvements Act of 1979 - Directs the head of each independent regulatory agency to revise the rulemaking procedures of the agency in order to: (1) minimize the paperwork required of such procedures; and (2) provide for public participation in such procedures. Requires each agency head to publish in the Federal Register at least twice a year an agenda of the significant rules under development or review by that agency. Sets forth the information concerning each rule which must be included in such agenda. States that criteria for identifying significant agency rules shall be established by each agency head and must include consideration of: (1) the persons and organizations affected, the paperwork required, and the direct and indirect effects caused by the rule; and (2) the relationship of the rule to rules of other programs or agencies. Specifies that there must be a 60-day period provided for public comment on proposed significant rules. Requires each agency head to approve proposed significant rules before they are published in the Federal Register. Directs the agency head to approve such rule upon determining that: (1) the impact and requirements of any public comment concerning such rule have been adequately considered; and (2) the proposed rule is necessary, clearly written, and the least burdensome of acceptable alternatives. Requires each agency head to prepare a regulatory analysis of significant rules which may have major economic consequences for the general economy, industry, government, or geographic regions. Directs the agency head to develop procedures for public participation in developing such analysis. Directs each agency head to periodically review agency rules to determine whether such rules conform to the policies of this Act. Requires the agency head to publish within 60 days of the date of enactment of this Act the criteria for selecting the rules to be reviewed. Requires the Comptroller General to monitor the implementation of this Act by the agencies and to report to Congress and the President on the effectiveness of this Act.
United States · United States Congress · 15 January 1979
Eat and Agriculture Act of 1979 - Title I: Price Support for Wheat, Feed Grains, and Upland Cotton; Grain Release Prices - Amends the Agricultural Act of 1949, with respect to the 1980 and 1981 crops of wheat, feed grains, and upland cotton, to require the Secretary of Agriculture to formulate and put into operation coordinated set-aside and price support programs under which: (1) the level of established (target) price paid to any producer shall be based on the amount of cropland voluntarily set-aside from production; (2) the higher the established price elected to receive, the greater the amount of cropland which must set-aside; and (3) if he sets aside the highest percentage of cropland prescribed by the Secretary, the producer shall be entitled to the maximum established price, which shall be 100 percent of the parity price of such commodity. Requires the producer storage program, for the 1980 and 1981 crops of wheat and feed grains, to provide for: (1) the redemption of any commodity securing a storage loan whenever its market price attains a specified level not less than 90 percent of parity; and (2) the calling of storage loans on a particular commodity whenever its market price is not less than 105 percent of parity. Prohibits the Commodity Credit Corporation from selling any of its stocks of wheat or feed grains at less than 90 percent of parity. Title II: Milk Price Support - Amends the Agricultural Act of 1949 to extend from March 31, 1979, to March 31, 1981, the current authority of the Secretary to maintain the price support of milk at 80 percent of parity. Title III: Sugar Price Support - Amends the Agricultural Act of 1949 to set the price support of the 1979 through 1981 crops of sugar beets and sugarcane at a level not in excess of 70 percent nor less than 57 percent of parity, but in no event less than 16.5 cents per pound raw sugar equivalent. Authorizes the Secretary to suspend the operation of the price support program whenever an international sugar agreement is in effect which assures the maintenance in the United States of a price for sugar not less than 16.5 cents per pound raw sugar equivalent. Directs the Secretary to establish minimum wage rates for agricultural employees engaged in the production of sugar. Title IV: Food Stamp Program - Amends the Food Stamp Act of 1977 to remove the ceiling on appropriations authorizations for fiscal years 1980 and 1981. Directs the Secretary to conduct a study of the food stamp program and to report the results to Congress by July 1, 1979, with recommendations for legislative changes that will: (1) reduce error rates by increasing the accuracy of eligibility determinations; (2) provide more effective monitoring and control of food coupon redemption; and (3) provide more timely investigation and resolution of suspected violations. Title V: Public Law 480 - Amends the Agricultural Trade Development and Assistance Act of 1954 to require the export of a minimum aggregate quantity of 7,000,000 metric tons of United States farm commodities under the commodity sales, famine relief, and barter programs in each of fiscal years 1980 through 1982. Specifies circumstances under which such minimum exports shall not be mandatory. Requires the President to report to the appropriate committees of Congress if less than the required minimum should be exported because such circumstances have arisen. Title VI: National Agricultural Production Cost and Statistical Standards Board - Establishes the National Agricultural Production Cost and Statistical Standards Board to coordinate and assist in the development and improvement of cost of production and financial statistical standards relating to agricultural production in the United States.
United States · United States Congress · 15 January 1979
Meat Import Act of 1979 - Limits the maximum aggregate quantity of specified meat articles which may be entered, or withdrawn from warehouses, for consumption in the customs territory of the United States in any calendar year after 1978 to 1,204,600,000 pounds, adjustable according to a specified formula. Excludes from the domestic commercial production factor in such formula the carcass weight of live cattle specified in certain Tariff Schedules. Requires a further adjustment of such annual aggregate quantity by multiplying it by a ratio of: (1) the average annual per capita production of domestic cow beef during a calendar year (as estimated) and the four preceding calendar years; to (2) the average annual per capita production of domestic cow beef in the calendar year (as estimated) and the preceding calendar year. Directs the Secretary of Agriculture, for each calendar year after 1978, to estimate and publish the aggregate quantity of meat articles prescribed for such year as well as the quantity that would be entered into the United States but for the limitations. Directs the President to limit by proclamation, upon giving 30 days notice in the Federal Register, the total quantity of meat articles entered into the United States, whenever such quantity equals or exceeds 110 percent of the Secretary's estimate; but prohibits any limitation below 1,200,000,000 pounds. Requires the termination of any limitation as of the first day of a calendar quarter, under most circumstances, if before such quarter the aggregate quantity is less than 110 percent of the Secretary's estimate. Permits the President, upon giving 30 days notice in the Federal Register, to suspend any proclamation or increase any amount proclaimed as required by the preceding provision if: (1) require, economic or national security interests; (2) supplies are inadequate to meet domestic demand at reasonable prices; or (3) trade agreements ensure the execution of the policy. Prohibits the President from increasing the total quantity of meat imports if the above ratio is less than 1.0 unless: (1) a period of national emergency is declared or (2) supplies are inadequate because of a natural disaster to meet demand at reasonable prices. Prohibits such suspension or increase from extending beyond the termination of the national emergency. Requires the Secretary to allocate the entry quota of meat articles proclaimed by the President among supplying countries on the basis of their respective shares of the United States market for meat articles during the representative period, taking into account any special factors. Directs the Secretary to study the regional economic impact of imports of meat articles and report any recommendations to the appropriate committees of Congress by December 31, 1979.
United States · United States Congress · 15 January 1979
Adds to the Congressional Budget Act of 1974 a new title (Title XI: Regulatory Budget Procedure) to require Congress, on or before September 15 of each year, to complete action on a concurrent resolution which establishes a regulatory budget for each Federal agency that sets the maximum costs of compliance with all rules and regulations declared by the agency. Directs the President to establish a Business Advisory Council to include representatives of each major industrial and commercial sector, and each geographic region, to provide such information, advice and consultation as he may require to develop and carry out regulatory costs analysis procedures. Directs the President, in consultation with the Council, to formulate the criteria for determining the costs of compliance with Federal rules and regulations. Requires the head of each agency, using such criteria, to conduct a study of the costs of compliance with rules and regulations set forth by the agency and to submit such reports to the President, Congress, and the Comptroller General. Directs the Comptroller General to review such agency reports and to submit its findings to Congress. Requires the President to include regulatory budget recommendations in the Budget to Congress. Directs Congress to utilize such findings and recommendations in developing the regulatory budget for each agency. Requires Congressional committee reports on bills or resolutions to contain a statement of the estimate of the costs of compliance with agency rules or regulations to carry out the provisions of such bill or resolution. Sets forth the rules for consideration of any bill, resolution, or amendment that would cause the level of costs of compliance for any agency to exceed the maximum costs of compliance as established in the regulatory budget for the agency.
United States · United States Congress · 15 January 1979
Regulatory Conflicts Elimination Act of 1979 - Directs the President to formulate criteria for use in determining the costs of compliance with Federal rules and regulations. Requires the Director of the Office of Management and Budget to submit to the President, Congress and the head of each independent agency an annual report which: (1) identifies duplicative or conflicting rules and regulations promulgated by executive departments or independent agencies; (2) determines the costs of compliance with such rules; and (3) makes recommendations for modifying, eliminating, or consolidating such rules. Requires each head of an independent agency and the President to transmit to Congress and the Comptroller General recommendations for changing the conflicting or duplicative rules promulgated by the agency or executive department, and to implement such recommendations 60 days after the transmittal unless Congress passes a concurrent resolution disapproving those recommendations. Directs the Comptroller General, within 30 days after the receipt of such reports, to submit a review of such reports to Congress.
United States · United States Congress · 15 January 1979
Regulatory Cost Reduction Act of 1979 - Directs the President to establish: (1) methods for determining the costs of compliance with Federal rules and regulations; and (2) methods of comparing the cost effectiveness of alternative ways of achieving regulatory objectives. Requires the President to submit such information to the head of each executive agency after review by the public and specified offices. Requires each agency head to use the most cost-effective method for achieving a regulatory goal whenever alternative methods exist. Directs each agency head to prepare for each proposed rule a regulatory impact analysis which includes: (1) a description of the economic and social consequences of each alternative proposal; (2) a justification of the selection of the final rule; and (3) the paperwork requirements, economic impact, conflicting rules, and a cost-benefit analysis of the final rule. Requires each agency to develop procedures for public participation and comments regarding the regulatory analysis. Requires each agency head to review existing rules within five years of the date of enactment of this Act. Urges the agency head to: (1) eliminate unnecessary rules; (2) clarify rule language; and (3) modify rules where necessary to adjust to technological or economic changes which have occurred since promulgation of the rule. Directs each agency head to publish a draft and, after approval of the President, a final report on the actions taken by the agency to implement this Act. Specifies the contents of the report which include estimates of the annual costs of compliance with the rules of each agency. Requires the Comptroller General to monitor the implementation of this Act and to report to Congress and the President on the effectiveness of this Act.
United States · United States Congress · 5 October 1978
Independent Agencies Regulatory Improvement Act - Directs the head of each independent regulatory agency to revise the rulemaking procedures of the agency in order to: (1) minimize the paperwork required of such procedures; and (2) provide for public participation in such procedures. States that criteria for identifying significant agency rules shall be established by each agency head and must include consideration of: (1) the persons and organizations affected, the paperwork required, and the direct and indirect effects caused by the rule; and (2) the relationship of the rule to rules of other programs or agencies. Requires each agency head to publish in the Federal Register at least twice a year an agenda of the significant rules under development or review by that agency. Sets forth the information concerning each rule which must be included in such agenda. Specifies that there must be a 60-day period provided for public comment on proposed significant rules. Requires each agency head to approve proposed significant rules before they are published in the Federal Register. Directs the agency head to approve such rule upon determining that: (1) the impact and requirements of and public comment concerning such rule have been adequately considered; and (2) the proposed rule is necessary, clearly written, and the least burdensome of acceptable alternatives. Requires each agency head to prepare a regulatory analysis of significant rules which may have major economic consequences for the general economy, industry, government, or geographic regions. Directs the agency head to develop procedures for public participation in developing such analysis. Directs each agency head to periodically review agency rules to determine whether such rules conform to the policies of this Act. Requires the agency head to publish within 60 days of the date of enactment of this Act the criteria for selecting the rules to be reviewed. Requires the Comptroller General to monitor the implementation of this Act by the agencies and to report to Congress and the President on the effectiveness of this Act.
United States · United States Congress · 5 October 1978
Adds to the Congressional Budget Act of 1974 a new title (Title XI: Regulatory Budget Procedure) to require Congress, on or before September 15 of each year, to complete action on a concurrent resolution which establishes a regulatory budget for each Federal agency that sets the maximum costs of compliance with all rules and regulations declared by the agency. Directs the President to formulate the criteria for determining the costs of compliance with Federal rules and regulations. Requires the head of each agency to use such criteria in conducting a study of the costs of compliance with rules and regulations set forth by the agency and to submit such report to the President, Congress, and the Comptroller General. Directs the Comptroller General to review such agency reports and to submit its findings to Congress. Requires the President to include regulatory budget recommendations in the Budget to Congress. Directs Congress to utilize such findings and recommendations in developing the regulatory budget for each agency. Sets forth the rules for consideration of any bill, resolution, or amendment that would cause the level of costs of compliance for any agency to exceed the maximum costs of compliance as established in the regulatory budget for that agency.
United States · United States Congress · 21 September 1978
Amends the Internal Revenue Code to permit the issuance of tax-exempt bonds to finance facilities for the furnishing of water (including water used to furnish electric energy). Permits advance refundings of revenue bonds that are issued for public airports, wharves, and docks.
United States · United States Congress · 11 September 1978
Jobs Credit Extension Act - Amends the Internal Revenue Code to extend the existing tax credit for the employment of new employees through December 31, 1980. Revises the credit to permit a taxpayer election to offset against tax liability 35 percent of the excess of unemployment wages paid during a calendar year over the amount of such wages paid during the previous year. Eliminates the requirements that the credit not exceed 50 percent of the increase in unemployment wages during a calendar year over 105 percent of the wages paid in the previous year and that the credit apply to unemployment wages paid during the calendar year which exced 102 percent of the wages paid in the preceding year. Limits the amount of the tax credit to $25,000. Allows an additional ten percent credit for the employment of physically or mentally handicapped individuals. Extends eligibility for the credit to the maritime industry.
United States · United States Congress · 25 August 1978
Designates the United States Department of Agriculture Pecan Field Station in Brownwood, Texas, as the "W.R. 'Bob' Poage Pecan Field Station. Designates the United States Department of Agriculture Meat Animal Research center located near Clay Center, Nebraska, as the "Roman L. Hruska Meat Animal Research Center."
United States · United States Congress · 18 August 1978
Drug Trafficking Control Act - Title I: Possession of a Controlled Substance on the High Seas - Amends the Comprehensive Drug Abuse Prevention and Control Act of 1970 to make it unlawful: (1) to manufacture, distribute, or possess a controlled substance on board a vessel subject to the jurisdiction of the United States with intent or knowledge of its unlawful importation into the United States; or (2) to possess a controlled substance on board any vessel or aircraft of the United States, even it the act of possession is committed outside the United States or its customs territory. Title II: Illegal Export of Cash - Amends the Currency and Foreign Transactions Reporting Act to require filing of a report prior to departure from the United States or arrival in the United States of any transport of monetary instruments in a amount exceeding $5,000. Authorizes any officer of Customs to conduct a search without warrant when exigent circumstances prevent his obtaining one, if he has probable cause to believe that monetary instruments are in the process of transportation with a false or no report filed. Title III: Prompt Reporting of Vessels - Amends the Tariff Act of 1930 to require the immediate report at the nearest customhouse or other prescribed place of the arrival of any foreign vessel, or any vessel of the United States carrying bonded merchandise, or foreign merchandise for which entry has not been made.
United States · United States Congress · 18 August 1978
Amends the Internal Revenue Code to allow, retroactively to August 15, 1971, the investment tax credit for the construction of agricultural structures used for single purpose food and plant production.
United States · United States Congress · 16 August 1978
Congressional Award Program Act - Establishes the Congressional Award Program in the United States and its territories to recognize and promote youth leadership and excellence in the areas of expedition fitness, personal creative development, and public service. Creates a Congressional Award Board with a Director to supervise such program. Authorizes the appointment of State award directors under this Act. Creates three Congressional Award Medals to be awarded under this Act.
United States · United States Congress · 16 August 1978
Amends the Commodity Credit Corporation Charter Act to increase from $50,000 to $100,000 the amount for which loans may be made to farmers for the construction or remodeling of feed grain, rice, or soybean storage facilities on the farm.
United States · United States Congress · 14 August 1978
National Aquaculture Policy Act - Authorizes the Director of the Office of Science and Technology Policy in cooperation with the Secretary of Agriculture, Commerce, and the Interior to make a comprehensive assessment of aquaculture in the United States and establish a National Aquaculture Development Plan. Directs the Secretary of Agriculture, the Secretary of Commerce, or the Secretary of the Interior, as the case may be, to provide advisory, educational, and technical assistance with respect to aquaculture; consult and cooperate with interested persons regarding the development of aquaculture technology; encourage implementation of aquaculture technology; conduct scale tests of any aquaculture system for the purpose of assessing the biological and economic feasibility; produce and sell at cost, seed stock for commercial aquatic species; develop methods to enhance aquatic species stocks by aquaculture; carry out studies and research with respect to aquatic species and conduct other tests or analyses as necessary. Requires the Secretaries of Agriculture, Commerce, and the Interior to establish and maintain an aquaculture information center, conduct appropriate surveys, arrange for the mutual exchange of aquaculture information with foreign nations, and conduct a continuing study to determine whether existing capture fisheries could be adversely impacted by competition from products produced by commercial aquaculture enterprises significantly aided under this Act. Establishes the Interagency Aquaculture Coordinating Committee which shall insure a continuing exchange of aquaculture information, review the relevant programs and projects, insure that the aquaculture information center is functioning in compliance with policy, and submit a biennial report to Congress on the status of aquaculture in the United States. Authorizes the Secretary of Agriculture, Commerce, and the Interior to carry out any function under this Act through grants to or contracts with Federal or State agencies, Indian tribes, regional commissions, educational institutions, or any person. Authorizes the Secretaries to guarantee, or make a commitment to guarantee, the payment of interest on, and the principal amount of, any obligation issued by an obligor for any of the following purposes: (1) the financing of construction, reconstruction, or reconditioning of any aquaculture facility; (2) the acquisition of stocks of aquatic species; (3) the financing of initial operating expenses of any aquaculture facility; (4) the financing of marketing operations exclusively for aquaculture products; and (5) the refinancing of any existing obligation. Establishes in the Treasury a Federal Aquaculture Assistance Fund, which shall be available to the Secretary as a revolving fund for purposes of carrying out, and administering guarantees of obligations, and the establishment and operation of aquaculture demonstration projects. Authorizes appropriations necessary to carry out the provisions of this Act.
United States · United States Congress · 14 August 1978
Amends the Internal Revenue Code to allow the accelerated depreciation (three year useful life with no salvage value) of equipment required to meet mandatory occupational health and safety standards.
United States · United States Congress · 11 August 1978
Individual Retirement Account Simplification Act - Amends the Internal Revenue Code to extend the deadline for making contributions to an individual retirement account (IRA) to the date on which the taxpayer is required to file a tax return (including extensions) for the following year. Permits a taxpayer who makes a contribution to an IRA in excess of prescribed limits to apply such excess amount to a subsequent taxable year, for purposes of the income tax deduction. Permits an individual whose total contributions to an IRA do not exceed $1,750 to withdraw excess amounts before the close of the taxable year without penalty. Permits such individual to withdraw excess contributions without regard to the $1,750 limitation, if the contributions were made in reasonable reliance on erroneous information supplied by an employer. Requires that an individual retirement annuity contract provide that premiums not be fixed, that the annual premium not exceed $1,500, and that any refund of premiums be applied to the payment of future premiums or the purchase of additional benefits. Permits a participant in a tax-exempt employer pension plan to transfer less than the entire amount distributed from such a plan to an individual retirement account (IRA). Allows an individual who receives all or part of a lump sum distribution from an employer plan in the form of stock or other property to sell all or part of the property and rollover the proceeds to an IRA. Permits a surviving spouse of an employer plan participant to rollover distributions from such a plan into an IRA. Authorizes the Secretary of the Treasury to waive penalties on excess IRA accumulations if such accumulations result from a reasonable error by the taxpayer. Removes the limitation on the amount of an excess contribution which may be corrected through a distribution prior to the date for filing a tax return. Eliminates the separate individual reporting requirements for certain IRA's to which no special individual retirement plan tax is applicable for the taxable year.
United States · United States Congress · 3 August 1978
Authorizes the Secretary of Defense to provide transportation to the Girl Scouts of the United States to international world friendship events or troops on foreign soil meetings which occur outside the United States. Requires the Girl Scouts to reimburse the Government for the actual cost of such transportation.
United States · United States Congress · 2 August 1978
Prohibits the issuance of any proposed or final regulations pertaining to arbitrage or industrial development bonds between August 1, 1978, and December 31, 1979. Invalidates certain Department of the Treasury regulations pertaining to arbitrage and industrial development bonds.
United States · United States Congress · 1 August 1978
Federal Records Management and Disposition Information Act - Requires the Administrator of the General Services Administration to include the following information in the annual reports to Congress on the management and disposition of records by Federal agencies: (1) the total number of recommendations made by the Administrator to each agency concerning records management and disposition; and (2) the total benefits lost due to the failure of an agency to implement those recommendations during the current year and prior years.
United States · United States Congress · 31 July 1978
Amends the Internal Revenue Code to exclude from gross income punitive damages (two-thirds of antitrust treble damages) received by a private antitrust litigant, if such litigant brings suit against a particular defendant before the Federal Government institutes criminal proceedings. Disallows tax deductions for antitrust punitive damages paid or incurred by a taxpayer.
United States · United States Congress · 19 July 1978
Tax Reduction Act - Title I: Provisions Primarily Affecting Individual Income Tax - Amends the Internal Revenue Code to reduce income taxes for individuals and estates and trusts for taxable years beginning after December 31, 1978. Increases the zero bracket amount to $3,400 for certain surviving spouses and married individuals filing joint tax returns, to $2,300 for unmarried individuals, and to $1,700 for a married individual filing a separate return. Increases for single individuals, surviving spouses, and married individuals filing joint tax returns the minimum income level at which an income tax return must be filed. Adjusts withholding amounts to reflect such increases. Increases the personal exemption from $750 to $1,000. Makes permanent the earned income credit. Repeals tax deductions for State and local taxes on the sale of gasoline, diesel fuel, and other motor fuels. Revises the tax deduction for medical and dental expenses to permit the taxpayer to deduct all expenses relating to medical care, medical insurance, and prescription drugs which exceed three percent of the taxpayer's adjusted gross income. Repeals special provisions allowing itemized deductions for one-half the cost of medical and hospitalization insurance premiums (up to $150) and for medicine and drug expenses which exceed one percent of adjusted gross income. Defines "prescribed drug" to mean a drug or biological requiring a prescription of a physician for its use by an individual. Repeals the tax deduction for contributions to candidates for public office and to political newsletter funds. Requires the inclusion of certain amounts of unemployment compensation in gross income if gross income otherwise exceeds certain prescribed levels for any taxable year. Permits deferral of income tax on compensation received by an employee under a public or private nonqualified deferred compensation plan. Limits employer contributions to such plans to the same extent as contributions to qualified plans are limited. Requires a public plan to provide for participation of employees at all income levels. Allows tax deductions for deferred payments for services performed by independent contractors on the same basis as such deductions are allowed for employees. Title II: Tax Shelter Provisions - Extends the rule which limits tax deductions for business losses to amounts which a business actually had at risk to all activities engaged in for the production of income, except those relating to real estate. Requires the recapture of "at risk" deductions where the taxpayer withdraws the amount originally placed at risk. Imposes additional civil fines upon partnerships which fail to file timely or accurate partnership returns. Extends the statute of limitations for assessing income tax deficiencies of partnerships required to be registered with the Securities and Exchange Commission to four years after the partnership return is filed. Title III: Provisions Primarily Affecting Business Income Tax - Reduces the maximum corporate income tax rate to 46 percent of taxable income in excess of $100,000. Establishes graduated income tax rates for corporations, ranging over five brackets, from a 17 percent rate on the first $25,000 of corporate income to a maximum 46 percent rate on income over $100,000. Excludes mutual savings banks conducting life insurance business, insurance companies, regulated investment companies, real estate investment trusts, and foreign corporations from the new rates. Makes permanent the ten percent investment tax credit and the $100,000 limitation on used property eligible for the credit. Increases over a four-year period the maximum allowable investment tax credit to $25,000 plus 90 percent of an individual's tax liability which exceeds $25,000. Sets forth alternative limitations on the investment tax credit allowable for taxpayers investing in public utilities, railroads, and airlines. Allows the full investment tax credit for pollution control facilities which are eligible for the 60 month amortization election (presently, only 50 percent of such credit may be offset against tax liability), except to the extent that such facilities are financed by tax-exempt industrial development bonds. Establishes for taxable years beginning in 1979 or 1980 a tax credit equal to 50 percent of the unemployment insurance wages paid by an employer to: (1) individuals who have registered for the work incentive (WIN) program under Title IV (Aid to Families with Dependent Children) of the Social Security Act; (2) mentally or physically disabled individuals referred to the employer under a State plan for vocational rehabilitation; or (3) individuals of ages 18 through 24 who are members of households receiving food stamps. Limits the amount of wages to which the credit is applicable to the first $6,000 of an eligible individual's wages reduced by the amount of such individual's wages paid by the employer in the preceding calendar year. Provides that the amount of unemployment insurance wages eligible for the tax credit cannot exceed 20 percent of the total amount of such wages paid by an employer to all his employees. Increases from 10 to 15 the number of shareholders a small business may have without losing Subchapter S corporate status. Treats a husband and wife owning stock in a Subchapter S corporation as one stockholder for purposes of determining the number of stockholders in such a corporation. Treats the grantor of a trust owning stock in a Subchapter S corporation as the stockholder. Extends the time period for making a Subchapter S election to the first 75 days after the beginning of the taxable year and allows such an election at any time during the preceding taxable year. Treats any election made after the 75 day period as an election made for the following taxable year. Increases to $1,000,000 the amount of small business corporation stock which a corporation may issue as potentially subject to ordinary loss treatment. Increases to $50,000 ($100,000 for married individuals filing joint tax returns) the amount of loss on small business corporation stock which may be treated as ordinary, rather than capital, loss. Repeals the requirement that a corporation issue small business corporation stock pursuant to a plan developed by the corporation. Increases the amount of allowable first year additional depreciation for small business property to 25 percent of the first $20,000 of such property ($40,000 for married individuals filing joint tax returns). Extends eligibility for such depreciation allowance to only those taxpayers whose depreciable property has an aggregate adjusted basis of less than $1,000,000. Exempts from the rule requiring accrual accounting and capitalization of expenses incurred in preproductive periods certain two and three family farm corporations. Exempts farmers, nurserymen, and florists who use an accrual method of accounting and who are not required to capitalize preproductive period expenses from the requirement of taking an inventory of growing crops in computing taxable income. Permits such individuals to change to a cash method of accounting until 1981. Title IV: Capital Gains - Repeals the alternate 25 percent tax rate on the first $50,000 of long term capital gain of individual taxpayers. Removes capital gains of individuals and corporations as an item of tax preference for purposes of computing the minimum or maximum tax. Title V: Pension Simplification - Amends the Internal Revenue Code to permit employers to establish pension plans for their employees which are funded exclusively by individual retirement accounts (IRA's). Exempts such plans from the minimum funding standards applicable to other tax-exempt pension plans. Limits employer contributions to such pension plans to 15 percent of an employee's gross income for the taxable year or $7,500, whichever is less. Disallows tax deductions for employee contributions to an individual retirement account in a taxable year in which such employee participates in a pension plan established by this Act.
United States · United States Congress · 13 July 1978
Amends the Internal Revenue Code to allow, retroactively to August 15, 1971, the investment tax credit for the construction of agricultural structures used for single purpose food production.
United States · United States Congress · 13 July 1978
Expresses the support of the Senate for the nomination of the Public Groups to Promote Observance of the Helsinki Agreement in the Union of Soviet Socialist Republics for the 1978 Nobel Peace Prize.
United States · United States Congress · 29 June 1978
Regulatory Cost Reduction Act - Requires the head of each executive department or independent agency to submit an annual report of the costs of compliance with the rules and regulations of that agency or department (hereinafter referred to as "compliance costs") to Congress, the President, and the Comptroller General. Stipulates that such report must include a list of the measures taken and to be taken to reduce compliance costs by five percent each year or an explanation of any failures to do so. Directs the President to formulate the criteria for determining compliance costs and to submit such criteria for review by the public and selected offices. Requires the President and the head of each independent agency to transmit to Congress and the Comptroller General recommendations for reducing compliance costs by five percent for each of the next five years, and to implement those recommendations 60 days after transmittal unless Congress passes a concurrent resolution stating disapproval of the recommendations.
United States · United States Congress · 29 June 1978
Regulatory Conflicts Elimination Act - Requires the Director of the Office of Management and Budget to submit to the President, Congress and the head of each independent agency an annual report which: (1) identifies duplicative or conflicting rules and regulations promulgated by executive departments, independent agencies, and State and local governments; (2) determines the costs of compliance with those rules; and (3) makes recommendations for modifying or eliminating those rules. Requires each head of an independent agency and the President to transmit to Congress and the Comptroller General recommendations for changing the conflicting or duplicative rules promulgated by the agency or executive department, and to implement such recommendations 60 days after transmittal unless Congress passes a concurrent resolution disapproving those recommendations. Requires the Comptroller General, within 30 days after the receipt of such report, to submit a review of such report to Congress. Directs the President to formulate the criteria for determining the costs of compliance with Federal rules and regulations.
United States · United States Congress · 28 June 1978
Amends the Internal Revenue Code to permit employees of tax-exempt organizations and State or local educational institutions who invest annuity funds in mutual funds to withdraw such funds before retirement without adversely affecting the tax status of their retirement plan.
United States · United States Congress · 22 June 1978
Amends the Internal Revenue Code to permit holders of life insurance policies to receive tax free income under annuity contracts funded by segregated exempt-interest accounts in which 50 percent of the assets of such accounts consists of tax-exempt State or local government securities. Disallows tax deductions for expenses and interest incurred by life insurance companies in the maintenance of such exempt-interest asset accounts.
United States · United States Congress · 22 June 1978
Career Criminals Prosecution Act - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to authorize the Administrator of the Law Enforcement Assistance Administration to provide grants (of up to 50 percent of cost) and technical assistance to units of general local government for the establishment and operation of programs designed to identify and expedite the prosecution of career criminal offenders. Sets forth requirements for grant applications.
United States · United States Congress · 12 June 1978
ERISA Paperwork Reduction Act - Amends the Internal Revenue Code to require an employee benefit plan which seeks to qualify for special tax treatment under the Employee Retirement Income Security Act of 1974 to obtain a determination letter from the Secretary of the Treasury granting qualification. Amends ERISA to direct the Secretaries of Labor and the Treasury to jointly prescribe a single form for qualification of employee benefit plans with both the Department of Labor and the Department of the Treasury. Revises the reporting requirements imposed on employee benefit plans to allow a simplified annual report to be filed four out of every five years. Directs the Secretaries of the Treasury and Labor to publish a booklet to assist plan sponsors (particularly small businessmen) in developing or revising recordkeeping systems in order to simplify compliance with ERISA.
United States · United States Congress · 9 June 1978
Disapproves the suspension of the quota on imported meat and the President's announced intention of permitting the import this year of 200,000,000 pounds of meat in excess of the established limit before imposing new quotas.
United States · United States Congress · 7 June 1978
Amends the Employee Retirement Income Security Act to revise the definition of church plan. Deems as a church plan any plan established and maintained by an organization whose principal purpose is the administration of retirement benefit and welfare programs for church employees. Deems as a church employee any employee of a tax-exempt organization which is associated with or controlled by a church or convention of churches. Sets forth guidelines relative to treatment of church plans which presently fail to conform with the requirements of this Act.
United States · United States Congress · 7 June 1978
Amends the Internal Revenue Code to allow public utilities to exclude from gross income, as contributions to capital, all amounts received in aid of construction of electric energy, steam, or gas facilities.
United States · United States Congress · 7 June 1978
Amends the Internal Revenue Code to make permanent the special tax treatment of church agency pension plans as qualified church plans. Provides that plans maintained by groups or associations of churches include individuals "substantially all" of whom are qualified beneficiaries. Allows such plans to retain accrued benefits, according to their terms, or to continue receiving contributions for up to five years for separated employees. Allows any plan which is determined to have failed to meet church plan requirements a grace period of 270 days, or any other period specified by the Secretary of the Treasury or a court in an adjudication of such an issue, to bring itself into compliance without becoming disqualified. Applies these provisions retroactively to 1974.
United States · United States Congress · 24 May 1978
Simplified Pension Plan Act - Amends the Internal Revenue Code to permit employers to establish pension plans for their employees which are funded exclusively by individual retirement accounts (IRA's). Exempts such plans from the minimum funding standards applicable to other tax-exempt pension plans. Limits employer contributions to such pension plans to 15 percent of an employee's gross income for the taxable year or $7,500, whichever is less. Disallows tax deductions for employee contributions to an individual retirement account in a taxable year in which such employee participates in a pension plan established by this Act.
United States · United States Congress · 23 May 1978
Amends the Internal Revenue Code to exclude from gross income, statutory subsistence allowances received by State police officers between 1969 and 1978.
![Official portrait of Sen. Bentsen, Lloyd M. [D-TX]](https://www.congress.gov/img/member/b000401_200.jpg)