United States · United States Congress · 28 February 1978
Amends the Internal Revenue Code to provide that the current deduction for 50 percent of the amount of capital gain realized from the sale or exchange of an asset held for one year shall be increased by two percent for each additional year the asset is held, but not above 80 percent. Applies this rule to long-term capital losses. Repeals the alternative capital gains tax for individuals.
United States · United States Congress · 24 February 1978
SS Life Act - Directs the Secretary of the Navy to transfer to LIFE International for 15 years the hospital ship U.S.S. Sanctuary (AH-17) to furnish health care to developing nations. Renames such ship the "SS LIFE". Authorizes the appropriation of $6,000,000 for fiscal year 1979 for modification of such ship and for maintenance and operation $494,000 for fiscal year 1979, $5,000,000 for fiscal year 1980, $4,000,000 for fiscal year 1981, $3,000,000 for fiscal year 1982, $2,000,000 for fiscal year 1983, and $1,000,000 for fiscal year 1984.
United States · United States Congress · 23 February 1978
Removes the jurisdiction of the Supreme Court of the United States and the Federal district courts over any case arising out of any State statute, ordinance, rule or regulation, which relates to voluntary prayers in public schools and public buildings.
United States · United States Congress · 23 February 1978
Amends the Water Resources Planning Act to provide for Senate confirmation of the chairmanships of the Water Resources Council and of the regional river basin commissions. Requires that changes in the principles, procedures, and standards for Federal participants in the preparation of comprehensive Federal water and land resources projects be submitted to and approved by Congress. Establishes a procedure for public hearings by the Water Resources Council on any revision in the national water resources policy.
United States · United States Congress · 23 February 1978
Amends the Internal Revenue Code to extend to all residents of the United States the same general exclusion of income earned abroad which is presently limited to citizens. Repeals the disallowance of an income tax credit for foreign taxes paid on income items that are excluded as foreign earned income. Increases the limitations on this exclusion, with provisions for annual adjustments by the Secretary of the Treasury to correspond to rate increases paid to GS-12, step one government employees. Allows a new income tax deduction for the sum of foreign source income related expenses falling in the following categories: the cost-of- living differential (i.e., the excess cost) of maintaining a family in a foreign country rather than the United States (to be governed by tables published by the Secretary of the Treasury, guided by the State Department's index of foreign living costs); a portion of the excess housing costs experienced abroad; the elementary and secondary education expenses of the taxpayer's dependents, including room, board and travel if no adequate "United States-type" schools are available; travel expenses of one annual trip home; and reasonable transportation expenses for the taxpayer and his family for travel between remote or adverse posts and any other location approved by the employer. Allows taxpayers to use this deduction for determining adjusted gross income, thereby extending it to individuals not itemizing their deductions. Limits deducting any expense item to one of the specified categories of this deduction, thereby avoiding multiple deductions of single expenses. Includes in gross income any reimbursement by an employer for expenses qualifying for this deduction. Increases the time and amount limitations for moving expense deductions in the cases of all international moves resulting from death of the taxpayer, retirement, or a new principal place of work. Includes the storage fees incurred for the duration of a foreign assignment within the expenses qualifying for this deduction. Excludes from gross income all meals and lodging furnished the taxpayer and his dependents by his employer outside the United States in a "camp-style" or communal setting. Provides taxpayers working abroad the same extended repurchase time limitations as are presently provided servicemen stationed overseas for the nonrecognition of gain on the sale or exchange of a principal residence.
United States · United States Congress · 23 February 1978
Declares that it is the sense of the Senate that the Food and Drug Administration should not promulgate any rules or restrictions on the use and distributions of penicillin and tetracycline products in animal feeds at low levels until a well-designed epidemiological study and a thorough benefit-risk determination are made concerning the safety of such products.
United States · United States Congress · 10 February 1978
Amends the Consolidated Farm and Rural Development Act to direct the Secretary of Agriculture to make economic emergency real estate and operating loans to individuals, corporations, and partnerships directly engaged in agricultural production, provided that: (1) they have experience and resources necessary to assure a reasonable prospect for successful operation with the assistance of such loans; and (2) they are unable, for a temporary period, to obtain sufficient credit from their normal credit sources to finance their actual needs at reasonable rates and terms due to a general tightening of agricultural credit and an unfavorable relationship between production costs and prices received for agricultural commodities.
United States · United States Congress · 9 February 1978
Amends Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to provide that individuals who were eligible for disability benefits immediately prior to becoming eligible for old-age benefits shall continue to be eligible for vehicles and devices in connection with vocational rehabilitation services as provided in the Vocational Rehabilitation Act.
United States · United States Congress · 2 February 1978
Flexible Parity Act - Title I: Wheat - Amends the Agricultural Act of 1949 to provide for the 1978 crop of wheat a sliding-scale of established prices, keyed to voluntary five percent increments above the required acreage set-aside level, ranging from $3.00 per bushel for a 20 percent set-aside up to $5.04 per bushel for a 50 percent set-aside. Title II: Feed Grains - Amends the Agricultural Act of 1949 to provide for the 1978 crop of feed grains a sliding-scale of established prices, keyed to voluntary five percent increments above the required acreage set-aside level, ranging from $2.10 for a ten percent set-aside up to $3.45 for a 50 percent set-aside. Title III: Upland Cotton - Amends the Agricultural Act of 1949 to provide for the 1978 crop of upland cotton a sliding-scale of established prices, keyed to voluntary five percent increments above the required acreage set-aside level, ranging from 54 cents per pound for a 20 percent set-aside up to 84 cents per point for a 50 percent set-aside. Title IV: Grain Release Prices - Amends the Agricultural Act of 1949: (1) to prohibit the Secretary of Agriculture from providing for the redemption of stored wheat and feed grains loans unless the market price for such commodities is not less than parity; (2) to prohibit the Secretary from calling such loans until the market price for wheat and feed grains is at least 105 percent of parity; and (3) to prohibit the Commodity Credit Corporation from selling its stocks of wheat and feed grains for less than the parity price of such commodities.
United States · United States Congress · 2 February 1978
More Adequate Title I, Public Law 480 Program Act - Amends the Agricultural Trade Development and Assistance Act of 1954 to require the Secretary of Agriculture to provide Commodity Credit Corporation financing for a minimum of $1,000,000,000 for the purchase of United States farm commodities under dollar agreements to be entered into in fiscal year 1978 with friendly developing nations.
United States · United States Congress · 2 February 1978
Amends the Agricultural Act of 1949 with respect to price support loans in the producer storage program for wheat and feed grains: (1) to require a minimum cost of storage payment to producers of 25 cents per bushel annually; and (2) to set as a ceiling on the interest rate for such loans the rate of interest charged the Commodity Credit Corporation by the United States Treasury, adjusted quarterly.
United States · United States Congress · 2 February 1978
Beef Import Act - Title I: Import Quotas - Revises the quotas on the importation of beef. Requires the Secretary of Agriculture to determine the domestic production quantity of beef each quarter in order that the import quota may be determined. Directs the Secretary to establish a system for the equitable distribution of such quota among importers. Title II: Customs Duties - Amends the Tariff Schedules of the United States to increase the customs duties on beef whenever domestic production is too low to trigger the imposition of import quotas.
United States · United States Congress · 31 January 1978
Amends the Internal Revenue Code to allow individuals, who are participants in a retirement plan, an income tax deduction for contributions to an individual retirement (IRA) account. Limits such deduction to the amount allowed individuals for contributions to IRA accounts, reduced by the amounts contributed by or on behalf of the individual to the plan in which he is a participant.
United States · United States Congress · 23 January 1978
Intermediate Term Agricultural Export Credit Act - Authorizes the Secretary of Agriculture, through the Commodity Credit Corporation, to provide intermediate export loans on terms of from five to ten years in order to develop and expand foreign markets for United State agricultural commodities, including breeding livestock. Prohibits any sale involving such intermediate credit unless the Secretary determines that such sale will develop, expand, or maintain a particular country as a long-term foreign market for United States agricultural commodities.
United States · United States Congress · 15 December 1977
Agricultural Trade Expansion Act - Amends the Food for Peace Act of 1966 to permit the Commodity Credit Corporation to finance export sales of agricultural commodities on credit terms in excess of three years, but not more than ten years. Exempts such sales from the requirement that exports be transported on privately owned United States - flag commercial vessels.
United States · United States Congress · 6 December 1977
Amends the Federal Meat Inspection Act to require the Secretary of Agriculture to submit to the House Committee on Agriculture and the Senate Committee on Agriculture, Nutrition, and Forestry quarterly reports evidencing that all foreign plants exporting meat have been inspected by inspectors appointed by the Secretary and are in compliance with such Act and the regulations issued thereunder.
United States · United States Congress · 4 November 1977
Hungarian Crown of Saint Stephen Protection Act - Requires that the Hungarian Crown of Saint Stephen and other relics of Hungarian royality be kept in the United States, unless Congress specifically provides otherwise.
United States · United States Congress · 25 October 1977
Declares it the sense of the Senate that United States membership in the International Labor Organization should be terminated until Congress determines that ILO has met specified conditions with respect to human rights and political involvement.
United States · United States Congress · 19 October 1977
Amends the Internal Revenue Code to increase the limitations on charitable deductions and investment tax credits taken by cooperative corporations. Allows cooperatives to allocate their investment tax credits among their patrons.
United States · United States Congress · 12 October 1977
Alcohol Fuel Incentive Act - Authorizes the Department of Agriculture to permit any person participating in one of its acreage set-aside programs to use such set-aside acreage to produce any agriculture or forestry product which is not to be used or sold by such person for primary use in the manufacture of a tax-exempt gasoline blend (gasohol).
United States · United States Congress · 12 October 1977
Declares that if a certain individual and his spouse comply with specified requirements, the money they received as a distribution from the profit-sharing plan of a certain corporation shall be considered as transferred to such individual's retirement account and shall not be included in his taxable income for the taxable year 1976.
United States · United States Congress · 5 October 1977
Declares it the sense of the Senate that no new water resources management policy shall be implemented without Congressional concurrence, and that proposed regulations for such a policy shall take effect for a period of six months.
United States · United States Congress · 3 October 1977
Designates the South Portal Federal Office Building of the United States Department of Health, Education, and Welfare at 200 Independence Avenue Southwest, Washington, D. C., as the "Hubert H. Humphrey Building."
United States · United States Congress · 26 September 1977
Tuition Tax Credit Act - Amends the Internal Revenue Code to allow a credit against an individual's income tax in an amount equal to 50 percent of the sum of the amounts paid by him to educational institutions as tuition (though no more than $500 for any single individual) for the attendance of the taxpayer, the taxpayer's spouse, or any of his dependents with respect to whom he is entitled to a personal exemption.
United States · United States Congress · 15 September 1977
Exempts disaster payments made in connection with the 1977 crops of wheat, feed grains, upland cotton, and rice from the payment limitations contained in the Agricultural Act of 1970 and the Agricultural Act of 1949.
United States · United States Congress · 8 September 1977
Amends Title II (Old Age, Survivors, and Disability Insurance) of the Social Security Act to provide that the amount of a widow's or widower's benefits under such title shall be based upon the amount of the monthly benefit which the deceased spouse would have received if that spouse had lived and had, at any time, been entitled to an old age insurance benefit subject to an increase due to delayed retirement.
United States · United States Congress · 4 August 1977
Amends the Employee Retirement Income Security Act of 1974 to limit the preemption by that Act of State regulation of employee welfare benefit plans to those plans which are subject to Titles I and IV of such Act.
United States · United States Congress · 4 August 1977
Amends Title II (Old Age, Survivors, and Disability Insurance) of the Social Security Act to provide that the amount of a widow's or widower's benefits under such title shall be based upon the amount of the monthly benefit which the deceased spouse would have received if that spouse had lived and had, at any time, been entitled to an old age insurance benefit subject to an increase due to delayed retirement.
United States · United States Congress · 4 August 1977
Expresses the displeasure of the Senate toward any policy of the Internal Revenue Service which changes through administrative interpretation long-standing applications of the internal revenue laws. Expresses the sense of the Senate that the Internal Revenue Service refrain from changing its policy with respect to taxation of benefits given to employees, without submission of any proposed changes to Congress.
United States · United States Congress · 28 July 1977
Declares a certain individual to have satisfied the residence and physical presence requirements of the Immigration and Nationality Act, and authorizes such individual's naturalization.
United States · United States Congress · 28 July 1977
Amends the Internal Revenue Code to exclude from the minimum tax any gain realized from the sale of: (1) substantially all of the assets of a farm or business owned, and used in operation of such business, by a taxpayer other than a corporation, for five consecutive years prior to such sale; or (2) all the stock of a corporation owned directly or indirectly by the taxpayer, if such taxpayer owns, directly or indirectly, at least 50 percent of the total fair market value of all the stock of such corporation, if such sale of assets or stock is pursuant to a binding contract entered into before October 4, 1976.
United States · United States Congress · 28 July 1977
Amends the Internal Revenue Code to repeal the carryover basis provisions enacted by the Tax Reform Act which provide that beneficiaries receiving property from a decedent's estate will retain the decedent's basis in the property. Restores prior law which "stepped up" or "stepped down" the property's basis to its market value at the time of death without imposing tax consequences on the appreciation or depreciation the property underwent while held by the decedent.
United States · United States Congress · 28 July 1977
Amends the Internal Revenue Code to reduce the proportion of an estate which must constitute stock in a corporation in order to qualify redemptions of such stock to pay death taxes and expenses for capital gains treatment.
United States · United States Congress · 27 July 1977
Amends the Family Educational Rights and Privacy Act of 1974 to permit the release of information from education records to State agencies for use in establishing eligibility under Title IV, part A (Aid to Families with Dependent Children) of the Social Security Act and in enforcing child support obligations.
United States · United States Congress · 27 July 1977
Requires the Inspector General of the Department of Health, Education, and Welfare to compile data concerning cases of fraud under the Aid to Families with Dependent Children program and the Supplemental Security Income program.
United States · United States Congress · 27 July 1977
Directs the Secretary of Health, Education, and Welfare to pay to a State an amount equal to 75 percent of the expenditures made by such State for the investigation and prosecution of fraud in the program of Aid to Families with Dependent Children of the Social Security Act.
United States · United States Congress · 27 July 1977
Amends part A (Aid to Families with Dependent Children) and part D (Child Support and Establishment of Paternity) of Title IV of the Social Security Act to permit a State official to have access to the records of State and Federal agencies when such records are necessary for determining eligibility for aid under such Title and for locating absentee parents, establishing paternity, enforcing support obligations, or obtaining child support.
United States · United States Congress · 27 July 1977
Makes it the duty of the Inspector General of the Department of Health, Education, and Welfare to maintain a system of quality control to monitor payment error rates in the Aid to Families with Dependent Children program under Title IV of the Social Security Act, and the Supplemental Security Income program under Title XVI of such Act.
United States · United States Congress · 27 July 1977
Amends Title XX (Grants to States for Services) of the Social Security Act to provide for the reallotment on a pro rata basis of unused Federal funds for social services in any fiscal year to States which had previously suffered a reduction in their appropriations because such appropriations had exceeded the States' needs for that year.
United States · United States Congress · 27 July 1977
Amends Title II (Old Age, Survivors, and Disability Insurance) of the Social Security Act to provide that the amount of a widow's or widower's benefits under such title shall be based upon the amount of the monthly benefit which the deceased spouse would have received if that spouse had lived and had, at any time, been entitled to an old age insurance benefit subject to an increase due to delayed retirement.
United States · United States Congress · 27 July 1977
Amends Title IV (Aid to Families with Dependent Children) of the Social Security Act to permit States to require, as a condition of eligibility, the issuance of photo-identification cards to recipients of aid under such Title. Provides for Federal payment to the States of 75 percent of the cost of issuing such cards.
United States · United States Congress · 27 July 1977
Directs the Secretary of Health, Education, and Welfare to establish a system for monitoring payments of benefits under Part A of Title IV (Aid to Families with Dependent Children) of the Social Security Act to prevent overpayments or erroneous payments to ineligible recipients. Authorizes the Secretary to require that States administering programs under such Title monitor payments for the same purposes. Reduces Federal payments to a State under such Title by the amount in excess of four percent which the State erroneously pays in benefits under such Title during the six-month period beginning January 1, 1978, and each six-month period thereafter.
United States · United States Congress · 27 July 1977
Amends Title IV (Aid to Families with Dependent Children) of the Social Security Act to reduce payments made under such title in the case of a dependent child who lives in a home in which a relative who is either not legally responsible for the support of such child or is not eligible for aid under such title is also residing.
United States · United States Congress · 19 July 1977
Amends the program of Aid to Families with Dependent Children of Title IV of the Social Security Act to change the formula for determining the amount of earned income of a dependent child, who does not qualify as a full or part time student, of a relative, or an individual living in the household of the recipient, which a State must disregard in assessing need under such Title. Allows a deduction from a recipient's earned income for 80 percent of the reasonable child care expenses for dependent children up to 15 years of age and requires that such dedication be made before computing the earned income of such recipient. Terminates the application of the formula to the income of a recipient who has received such income for over four consecutive months. Prohibits the receipt of aid by any family whose total income, without regard to exclusions, exceeds 150 percent of its need as established by the State agency administering the program.
United States · United States Congress · 19 July 1977
Amends the program of aid to Families with Dependent Children of Title IV of the Social Security Act to require a state agency to disregard, in determining eligibility under such Title, the first $30 of the monthly net rather than gross, earned income of either a dependent child who does not qualify as a full or part time student, a relative, or individual living in the same household as such child or relative.
![Official portrait of Sen. Curtis, Carl T. [R-NE]](https://www.congress.gov/img/member/c001006_200.jpg)