United States · United States Congress · 1 April 1981
Pen and Ink Act of 1981 - Amends the Internal Revenue Code to allow creators of literary, musical, or artistic compositions to claim an income tax deduction for contributions of such works to tax-exempt charitable or governmental organizations. Computes the allowable amount of such deduction on the adjusted gross income of the contributor. Prohibits the deduction for individuals who contribute letters, memoranda, or similar property which were prepared while such individuals held government office and were related to the performance of the duties of such office.
United States · United States Congress · 1 April 1981
Family Farm Protection Act of 1981 - Amends the Internal Revenue Code to increase the unified credit against the estate tax from $47,000 to $192,800. Increases from $175,000 to $600,000 the minimum gross estate requirement for filing of a return. Provides that the unified credit against the gift tax shall be increased to $192,800 by specified annual increments through 1985. Repeals the $500,000 limitation on the reduction of the value of qualified real property permitted by the special valuation rules based on use. Allows property leased to a family member to qualify for special use valuation. Qualifies estates of decedents who were disabled or retired for the special valuation of certain farms based on use if such decedents materially participated in the operation of the farm for five out of eight years preceding the year in which they became disabled or eligible for disability benefits under title II (Old Age, Survivors and Disability Insurance) of the Social Security Act. Permits the spouse of a decedent to use such valuation if the spouse has managed the farm or business for ten years preceding the decedent's death before it can be disposed of without incurring a recapture of estate tax benefits. Authorizes the step-up in basis of such property. Permits active management rather than material participation as a test for qualification of the estate for spouses, children under 21, students, and disabled individuals who receive property from a decedent who qualified for special use valuation. Allows valuation based on net crop share rentals as an alternative method of valuing farms. Allows the like kind exchange of property without loss of special use valuation eligibility. Repeals the requirement that an heir elect special treatment for involuntary conversions of qualified real property, thus making such treatment automatic upon such conversion. Sets the interest rate on extended payments of estate tax on estates consisting largely of an interest in a closely held business at the lesser of six percent or 75 percent of the prime rate.
United States · United States Congress · 30 March 1981
Amends the Internal Revenue Code to increase annuities payable to surviving spouses and dependents of Tax Court judges in accordance with salary increases. Provides retroactive adjustments to annuities being paid on the date of enactment of this Act.
United States · United States Congress · 27 March 1981
Constitutional Amendment - Requires Congress to adopt for each year a budget which sets forth the total receipts and outlays of the United States. Prohibits the adoption of any budget in which outlays exceed total receipts, unless three-fifths of each House of Congress approve such budget. Prohibits Congress from passing and the President from signing any bill which would cause the total outlays for any year to exceed the total expenditures in the budget for such year. Prohibits the retention of receipts in any year for use of the Treasury in an amount which exceeds as a proportion of the national income, the amount retained for the prior year, unless a bill directed at approving a specific increase in such proportion has been passed by a majority of each House. Permits Congress to waive the provisions of this Act with respect to any single year in which a declaration of war is in effect.
United States · United States Congress · 27 March 1981
Expresses the sense of the United States Senate that: (1) Poland's problems can and should be solved by the Polish people; (2) any outside intervention would violate international law and solemn commitments; (3) officially sanctioned internal use of force would violate the prevailing spirit of cooperative negotiations; (4) the United States could not be indifferent to either such development which could have grave consequences for East-West relations; and (5) the Senate supports the President's efforts to ease Poland's economic difficulties providing repression or foreign intervention do not occur.
United States · United States Congress · 26 March 1981
Federal Assistance Improvement Act of 1981 - Title I: Consolidation of Federal Assistance Programs - Directs the President: (1) prior to each regular session of Congress, to examine the various Federal assistance programs to determine if consolidation of any such programs is necessary or desirable; and (2) upon making such a determination, to transmit to Congress a plan for consolidating functionally related programs. Requires that such a plan: (1) designate a single agency to administer the plan and the consolidated programs; (2) specify the terms and conditions under which such programs will be administered; (3) expire no later than four years after its enactment; and (4) include a message describing the difference between the terms and conditions of the programs before and after consolidation, and assessing the plan's effects on the costs of implementing the programs. Directs the President to transmit a report on the administration of this title to Congress within 60 days of each session of Congress. Prohibits a consolidation plan from: (1) consolidating programs which are not functionally related; (2) designating as an administering agency any agency that did not administer one of the programs to be consolidated; (3) expanding the number or groups of persons eligible for assistance by consolidating programs; or (4) excluding any purposes or goals of consolidated programs from activities authorized by the plan. Terminates the consolidation authority under this title five years after it becomes effective. Declares that a consolidation plan shall become effective if Congress adopts a joint resolution approving it within 90 days after it is transmitted to Congress and the President approves that resolution. Sets forth House and Senate procedures for considering such a resolution. Authorizes the aggregation of appropriations for programs consolidated under such a plan. Title II: Financial Management and Audit of Federal Assistance Programs - Requires the Director of the Office of Management and Budget (OMB): (1) in consultation with the Comptroller General of the United States, to establish and maintain standard procedures to be used by all Federal agencies for implementing such procedures and for the administration, accounting, and financial auditing of Federal assistance to State and local governments, nonprofit organizations, and federally recognized Indian tribes; and (2) to prescribe directives to agencies for coordinating Federal, State, and local audits of assistance programs. Requires a single, independent, biennial, compliance and financial audit of State and local government entities, nonprofit organizations, and subgrantees which receive Federal assistance. Requires such an audit of an organization which receives less than $100,000 a year to be conducted quinquennially. Establishes the responsibility of State and local governments and nonprofit organizations to utilize independent auditors to conduct financial audits of Federal assistance recipients within their jurisdictions in accordance with generally accepted auditing standards. Makes the Federal Government responsible for: (1) using the quality review process to assure the proper performance of such audits; and (2) conducting audits which are not financial and compliance audits. Directs the OMB to establish methods of payment to independent auditors for the expense of performing all or any part of an audit of a Federal assistance program. Title III: Administration of Generally Applicable Federal Assistance Requirements - Amends the Intergovernmental Cooperation Act of 1968. Defines the term "generally applicable requirement" as any requirement with which a recipient of Federal assistance has to comply in order to achieve national policy objectives and which applies to programs administered by two or more agencies. Requires the President, within 120 days after enactment of this title, to designate Federal agencies to: (1) coordinate the preparation of national policy assistance standards for one or more generally applicable requirements in various subject areas; and (2) report on the implementation of such requirements. Directs each designated agency to develop such standards within one year of such designation and in consultation with Federal agencies and assistance recipients. Requires that such standards minimize the paperwork burden and compliance costs imposed on assistance recipients, include standard compliance procedures, and list the assistance programs to which they apply. Directs each agency which administers a program to which such standards apply to implement such standards within 120 days after they are published by a designated agency. Directs each designated agency to coordinate the implementation of such standards and to insure that such standards are revised only on the first day of each fiscal year. Requires the head of each assistance agency to designate a senior official to: (1) coordinate such agency's actions to comply with such standards; and (2) ensure active agency participation in the development and implementation of such standards. Authorizes such agency head to certify and accept State and local government requirements that contain the same requirements as national policy assistance standards. Directs assistance agencies to aid recipients in complying with such standards. Directs a designated agency to report to the President concerning any impediments to the development of such standards. Permits the President to direct the agency to prepare a proposed bill to remove such impediments. Allows the President to submit to Congress proposed legislation exempting certain programs from inappropriate generally applicable requirements. Authorizes the President to delegate responsibility for monitoring the overall implementation of this title to the Director of OMB or the head of any other Federal agency. Requires the President to: (1) establish a procedure for resolving disputes between designated agencies, assistance agencies, and assistance recipients over national policy assistance standards; and (2) publish a catalog of all such standards for generally applicable requirements in effect. Specifies circumstances under which implementation of a standard may be suspended. Authorizes the President or other official responsible for monitoring implementation of this title to suspend the implementation of a standard upon determining that its implementation will lead to serious, unanticipated consequences. Title IV: Joint Funding Simplification Act Amendments - Amends the Joint Funding Simplification Act of 1974 to require that Federal agencies take currently authorized actions pertaining to the joint funding of projects by various Federal programs. Provides for the establishment of integrated funding processes (currently joint management funds) for the administration of joint funds to such projects. Title V: Integrated Assistance - Amends the Intergovernmental Cooperation Act of 1968 to authorize each State or local government applying for Federal assistance to submit an integrated program plan representing an integrated approach to implementing several Federal assistance programs in the same functional category, and to provide for the administration of such plan by one agency. Directs the head of the agency administering one or more of the covered assistance programs to establish requirements governing approval of such a plan, including requirements designed to: (1) increase the efficiency of such programs; (2) reduce the rigidity, duplication of effort, and unnecessary expenditures of assistance programs; and (3) permit State and local governments to redirect part of the resources in the covered programs to other priorities that cross existing statutory assistance categories. Authorizes assistance applicants to propose transferring up to 20 percent of the funds of any one covered program among other covered programs. Requires an agency head to complete the review of a proposed plan in a timely fashion and to notify an applicant that its plan has been disapproved within 90 days of submission or the plan shall be considered to be approved. Declares that an approved plan shall be effective for only the fiscal year in which the application for funding is approved. Requires States to consult with local governments when developing integrated program plans. Terminates the authority provided under this title on September 30, 1986. Requires the Director of OMB to report to Congress by September 30, 1985, concerning the implementation of integrated program plans and recommendations on continuing integrated assistance. Title VI: Miscellaneous - Amends the Intergovernmental Cooperation Act of 1968 to direct the agency head administering an assistance program to waive requirements that a single or specific State or local agency or procedure be utilized to administer assistance under certain conditions. Repeals all requirements of Federal assistance programs intended to insure that Federal assistance does not reduce or replace relevant State or local government expenditures. Limits Congress to prescribing maintenance of effort requirements which: (1) require State or local governments to maintain the average expenditures for the aided program during the preceding two fiscal years or the Federal assistance will be reduced proportionate to the reduction in such expenditures; and (2) permit the administering agency head to waive the requirement if it would cause extraordinary fiscal hardship. Prohibits any Federal law from diminishing or superceding practices established by State law for expending Federal funds, designating a State agency to administer Federal assistance, or reviewing State plans and applications for such assistance.
United States · United States Congress · 26 March 1981
Amends the Internal Revenue Code to exclude from the gross investment income of life insurance companies dividends received by such companies from members of an affiliated group.
United States · United States Congress · 25 March 1981
Authorizes the Secretary of the Army, through the Chief of Engineers, to construct a flood control project on the South Fork Zumbro River, Minnesota. Requires that certain changes be accomplished entirely at Federal expense.
United States · United States Congress · 25 March 1981
Modifies the flood control project at Winona, Minnesota, to provide that changes to two bridges within the limits of the city of Winona shall be accomplished at Federal expense.
United States · United States Congress · 23 March 1981
Constitutional Amendment - Limits the increase of total budget outlays of the United States Government during any fiscal year to the rate of increase in the gross national product during the previous calendar year. Requires the use of any surplus to reduce the public debt. Allows the limit on total outlays to be changed by a three-fourths vote of both Houses of Congress, or by a two-thirds vote in the case of an emergency declared by the President. Prohibits the Congress from requiring or authorizing any agency of the government to require that a State or local government engage in additional or expanded activities unless such State or local government is compensated for the costs incurred.
United States · United States Congress · 19 March 1981
Taxpayer Protection and Reimbursement Act - Amends the Internal Revenue Code to permit reasonable court costs, including attorneys' fees, to be awarded to the prevailing party (other than the United States or a creditor of the prevailing party) in any civil action in any court of the United States for the determination, collection, or refund of any tax, interest, or penalty imposed under the Internal Revenue Code. Limits the amount of such award to $20,000 for any one civil action. Includes within the definition of "attorney's fees" amounts paid to an individual who is not an attorney but who is authorized to practice before the Tax Court. Defines "prevailing party" as a party who: (1) establishes that the position of the United States in the civil action was unreasonable; and (2) substantially prevails with respect to the amount in controversy or the most significant issue or set of issues. Disallows costs for certain civil actions involving declaratory judgments.
United States · United States Congress · 19 March 1981
Amends the Internal Revenue Code to permit the exclusion from gross income of interest on industrial development refunding bonds which meet specified conditions.
United States · United States Congress · 19 March 1981
Amends the Internal Revenue Code to suspend for a seven-year period the limitation on amounts of the investment tax credit which are attributable to application of the regular percentage to qualified investment in: (1) railroad or airline property owned by a domestic common carrier; (2) steel manufacturing property; (3) automobile or automobile component manufacturing property; and (4) mining and mineral processing property. Requires the President to report annually to the Congress on the feasibility of extending the suspension for any industry described in this Act or extending eligibility to any additional industry. Provides for the refundability of such credit. Authorizes appropriations to carry out the purposes of this Act.
United States · United States Congress · 19 March 1981
Amends the Internal Revenue Code to remove the limitation on amounts of the investment tax credit which are attributable to application of the regular percentage to qualified investment in railroad property owned by a domestic common carrier. Provides for the refundability of such credit. Requires the maintenance of a separate account for amounts received as credit refunds. Limits withdrawals from such accounts to amounts used for maintenance, improvement, or acquisition of property or payment of the railroad retirement tax. Requires the Secretary of the Treasury to reserve amounts received pursuant to imposition of the windfall profit tax equal to the decrease in revenues attributable to this Act. Authorizes appropriations to carry out the purposes of this Act.
United States · United States Congress · 19 March 1981
Amends the Internal Revenue Code to exclude from gross income interest earned on industrial development bonds if the proceeds of such bonds are used to finance railroad rehabilitation or the acquisition of land or rights-of-way in connection with such rehabilitation.
United States · United States Congress · 19 March 1981
Amends the Interstate Commerce Act to direct the Interstate Commerce Commission to determine the economic impact of a rail line abandonment when public convenience and necessity require or permit such abandonment. Directs the Commission, where such an abandonment will have an adverse affect upon a leaseholder and community, to provide specified conditions in its order of abandonment. Requires submission of disagreements as to the price for the sale of the subject property to binding arbitration.
United States · United States Congress · 19 March 1981
Requires an embargo on the export of any goods or services to the Soviet Union during any period in which a grain embargo is in effect against such country.
United States · United States Congress · 12 March 1981
Authorizes the Secretary of Agriculture to convey certain National Forest System lands which are: (1) 40 acres or less and interspersed with or adjacent to mineral patents; (2) ten acres or less and have been used or improved upon as a result of an erroneous Federal survey; and (3) road rights-of-way substantially surrounded by lands not owned by the United States.
United States · United States Congress · 12 March 1981
Federal Land Survey Act of 1981 - Directs the Secretary of the Interior to notify affected agencies and the public of the intent to conduct, certify, or record any land survey or resurvey, at least 30 days prior to such intended action. Requires the Secretary to: (1) initiate such survey within six months of the notice of intent; (2) complete such survey within two years of its initiation; and (3) certify such survey in the appropriate land office within 90 days of its completion. Sets forth certain monumentation requirements for surveys involving both federal and non-federal lands. Provides a procedure for removal of any monumentation if the Secretary fails to certify such monument within the 90-day period. Directs the Secretary of the Interior and the Secretary of Agriculture, in consultation with the state governors and the President of the National Academy of Sciences, to: (1) conduct an assessment of multipurpose national cadastre information needs; and (2) develop a feasibility study for the establishment of a multipurpose national cadastre system. Requires the submission of such feasibility report to the Congress within three years of enactment of this Act.
United States · United States Congress · 12 March 1981
Allows motor carriers an income tax deduction for the value of motor carrier operating authorities rendered worthless by deregulation or $50,000, whichever is greater. Requires the deduction of such amount over a 36 month period.
United States · United States Congress · 12 March 1981
Title I: Individual Taxes - Amends the Internal Revenue Code to require annual cost of living adjustments, based on the Consumer Price Index, to individual income tax rates, the personal tax exemption, withholding requirements, and minimum income tax return amounts. Title II: Corporate Taxes - Requires annual adjustments, based on the gross national product deflator, to corporate tax rates. Title III: Capital Assets - Requires a cost-of-living adjustment, based on the Consumer Price Index, to the adjusted basis of a capital asset at the time of its sale or exchange for purposes of determining gain or loss on such asset. Title IV: Depreciation - Revises the methods for determining the amount of the allowable depreciation deduction. Provides for a replacement cost straight line method of depreciation with an annual inflation adjustment.
United States · United States Congress · 10 March 1981
Economic Recovery Tax Act of 1981 - Title I: Individual Tax Rate Cuts - Amends the Internal Revenue Code to reduce individual and estate and trust income tax rates for 1981, 1982, 1983, and 1984, lowering the maximum rate to 50 percent in 1984. Repeals the 50 percent maximum tax rate on personal service income. Reduces the alternative minimum tax for noncorporate taxpayers. Title II: Incentives for Plant, Equipment, and Real Property - 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 cost recovery periods for the following classes of business property: (1) Ten-year property, including owner-used buildings and their structural components and certain public utility property; (2) five-year property, including tangible property, and (3) three-year property, including automobiles, light-duty trucks, and certain tangible property used in connection with research and experimentation. Excludes from the category of recovery property: (1) property placed in service before January 1, 1981; (2) certain property eligible for amortization; and (3) certain depreciable real property. 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. Revises the treatment of progress expenditure property with respect to the investment tax credit and the allowance for depreciation. Includes as recovery property, property which would have been depreciated using the retirement-replacement-betterment method. Provides special rules for recovery property predominantly used outside of the United States. Establishes definite useful lives for certain types of real property, (e.g., buildings, low-income housing, owner-occupied industrial and commercial buildings) which are not subject to change by the Internal Revenue Service upon audit. Allows current depreciation of any qualified progress expenditure property not yet placed in service. Revises the applicable percentage for determination of the investment tax credit to make eligible for such credit: (1) 100 percent of the basis of ten-year or five-year recovery property; and (2) 60 percent of the basis of three-year recovery property. Revises the progress expenditure rules to eliminate the useful life requirement for depreciable property being constructed by or for a taxpayer for use in trade or business (qualified progress expenditure property) and to apply to such property the revised percentages for determining the investment tax credit under this Act. Revises rules for the recapture of tax benefits upon the disposition of property eligible for the investment tax credit. Prescribes recapture percentages for each of the three classes of recovery property. Limits the amount of the investment tax credit to the amount that the taxpayer has at risk. Disqualifies capital cost recovery property from the allowance for first year depreciation. Repeals the retirement-replacement- betterment methods of depreciation allowed for certain types of property. Specifies that such property shall be depreciated using a ratable method. Requires the recapture as ordinary income of excess depreciation from recovery property which is subsequently sold or exchanged. Exempts accelerated depreciation on real property with a shortened audit-proof life and recovery property from classification as an item of tax preference for purposes of computing the minimum tax. Sets forth rules for treatment of the depreciation allowance for any recovery property under real property with a shortened audit-proof life in computing the earnings and profits of a corporation. Extends the carryover period for the net operating loss deduction, the investment tax credit, the work incentive program credit, and the new employee credit. Sets forth a method of computing the recovery allowance for recovery property and certain real property in the case of certain corporate acquisitions.
United States · United States Congress · 10 March 1981
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. Requires the use of any surplus to reduce the public debt. Allows the limit on total outlays to be changed by a three-fourths vote of both Houses of Congress, or by a two-thirds vote in the case of an emergency declared by the President. Prohibits the Congress from requiring or authorizing any department, agency, or instrumentality of the government to require that a State or local government, in order to qualify for any program of the United States Government, engage in additional or expanded activities unless such State or local government is compensated for the costs incurred.
United States · United States Congress · 5 March 1981
Authorizes the Secretary of the Interior to revises the boundary of the Voyageurs National Park in the State of Minnesota. Makes such revisions effective upon: (1) the tender of a conveyance to the United States, including lease or easement, by the State of Minnesota of the lands to be added to the park; (2) the establishment of a wildlife management area by the State in a specified area to be deleted from the park; and (3) agreement by the State to manage State lands riparian to Black Bay in order to preserve the natural character of the area. Authorizes the Secretary to convey all right, title, and interest of specified lands deleted from the park to the State of Minnesota at such time as the boundary revisions become effective. Authorizes a specified sum to be appropriated for the acquisition of lands under this Act. Directs the Secretary of the Interior to report specific recommendations to the specified congressional committees, within one year of enactment of this Act, relative to existing road access to the park.
United States · United States Congress · 27 February 1981
Eliminates the position of elevator operator for any elevator, under the jurisdiction of the Senate and the House of Representatives, which is designed to be controlled by passengers.
United States · United States Congress · 26 February 1981
Expresses the sense of Congress that Congress shall work its will and take final action no later than May 31, 1981, on the economic recovery proposals which President Reagan presented to the Congress on February 18, 1981.
United States · United States Congress · 24 February 1981
Public Buildings Act of 1980 - Title I: General Authorities - Gives the Administrator of General Services (GSA), acting through the Public Buildings Service, sole authority to acquire, design, construct, lease, manage, maintain, repair, renovate, and assign space in public buildings. Establishes in GSA a Public Buildings Service to be headed by a Commissioner of Public Buildings. Creates the position of Supervising Architect to supervise all design activities of the Public Buildings Service. Permits the Administrator to delegate any of the aforementioned authorities to an agency head with respect to the public buildings needs of such agency. Requires the Administrator to annually report to Congress concerning activities undertaken to meet the public buildings needs of Federal agencies. Specifies lists to be included in such report. Requires the Administrator to maintain specified information in order to keep Congress fully informed. Directs the Administrator to require, prior to executing any lease or other contract which would obligate funds in excess of $10,000 authorized pursuant to this Act, a certification from the owner of the space to be leased or the contractor. Requires such certification to include statements and declarations that such owner or contractor, or any of his officers or principal employees: (1) has no business or employment relationship or interest or holding which constitutes a conflict of interest; (2) has not offered or promised anything of value to a public official with the intent to influence any official act or to induce the official to perform any act in violation of his lawful duties; (3) has not been debarred or suspended from the award of public contracts; (4) has not had a public contract terminated for default; and (5) has not been convicted, within ten years prior to the date of the solicitation, of, or is not currently under indictment for or otherwise charged with, specified offenses. Makes the Administrator responsible for the interpretation of all contracts entered into to carry out this Act. Requires the GSA to furnish to specified Congressional committees, by April 30, 1982, a survey report describing all of the steam generating units it owns or operates with a heat input rate of 50 million Btu/hour or greater. Sets forth the information such report shall contain. Repeals the Public Buildings Act of 1959. Title II: Locations for Federal Agency Offices - Requires the headquarters offices of each Federal agency to be located in the National Capital region. Requires regional, district, area, or local Federal agency offices to be centrally located or within easy transportation access of the populations they serve or other offices with which they must maintain frequent communication. Requires other Federal agency offices to be distributed throughout the country generally in proportion to the geographic distribution of the population. Sets forth criteria to be used in locating, planning for, and consolidating the public buildings needs of Federal agencies. Permits agency heads and the Director of the Administrative Office of the U.S. Courts to appeal locations assigned by the Administrator. Specifies that nothing in this Act shall require the relocation of any office from its present location. Title III: Design and Management of Public Buildings - Sets forth requirements for the design and maintenance of public buildings, including quality of architecture, energy efficiency, conformity with existing buildings, furnishings, and parking facilities for motor vehicles and bicycles. Requires the head of the agency concerned to: (1) submit standards assuring compliance with the minimum requirements of the Architectural Barriers Act of 1968 to the Architectural and Transportation Barriers Compliance Board; and (2) prescribe regulations to assure conformity with such standards. Requires that the annual plan to Congress include a schedule for making all existing public buildings conform with such standards and regulations. Authorizes the Administrator, upon the request of local and State officials, to name a public building after, and establish a memorial therein in honor of, any person who has made notable contributions to government, science, industry, education, the arts, or other fields of human endeavor. Title IV: Mixed Use and Adaptive Use in Public Buildings - Public Buildings Cooperative Use Act Amendments of 1981 - Amends the Public Buildings Cooperative Use Act of 1976 to direct the Administrator to design, construct, and lease out space for commercial, cultural, educational, and recreational activities. Sets forth conditions for space so leased. Repeals provisions requiring the Administrator to: (1) identify existing buildings of historic, architectural, or cultural significance suitable for meeting Federal public buildings needs; and (2) notify Congress of the use or nonuse of such buildings. Title V: Exhibitions and Works of Art - Federal Building Enhancement Act of 1981 - Directs the Administrator to: (1) acquire works of art by living American artists to be exhibited in Federal buildings; (2) develop exhibitions for Federal buildings that reflect the heritage or development of the United States; and (3) commission works of art by American artists for Federal buildings. Sets forth standards such works of art and exhibitions shall meet. Requires the Administrator to avoid the development of an official style in architecture or art. Authorizes the Administrator to use one-half of one percent of the sums available for the construction, repair, and acquisition of public buildings for such purposes and one-twentieth of one percent of the sums available for the lease of buildings for such purposes. Title VI: Architectural Services - Directs the Administrator to employ architects, designers, and urban planners to prepare, under the supervision of the Supervising Architect, plans for such public building projects as the Commissioner of Public Buildings may designate. Requires those architectural designs not prepared in accordance with the above to be procured in accordance with the Federal Property and Administrative Services Act of 1949 and requires a design competition between at least three qualified architectural firms, with respect to at least half of the projects expected to cost more than $5,000,000. Directs the Administrator to make public the reasons for the selection made. Requires that firms participating in such competition receive no more than one-half of one percent of the expected project costs. Title VII: Leasing - Specifies that within the next ten years at least 60 percent, and within 20 years no fewer than 75 percent, of Federal employees shall have their principal offices in public buildings, with such percentage being maintained uniformly throughout the country. Prohibits the Administrator from contracting for the construction of any building other than one Government-owned except under specified circumstances. Prohibits leasing space for specified Federal functions unless necessary to meet immediate and urgent requirements. Exempts buildings leased pursuant to this Act from provisions requiring money consideration and limiting the amount of rent. Prohibits rental rates from exceeding current commercial rates for space of nearest comparable quality. Requires the Administrator to publicly solicit competitive bids to procure space by lease for the Government. Directs the Administrator to provide a copy of the lease agreement to the highest ranking official of each Federal agency in leased buildings. Title VIII: Congressional Authorization - Directs the Administrator to submit annually to Congress a program of necessary projects and actions for the coming fiscal year. Directs the Administrator: (1) to certify that public hearings have been held or the opportunity for same afforded for each major project in such report; and (2) to provide a final environmental impact statement for such projects. Prohibits the obligation of any appropriation for a public building without Congressional authorization. Requires appropriations for the cost of completion of any public building or the total cost of a lease before construction may commence or a lease entered. Authorizes appropriations to the Public Buildings Service for fiscal year 1982 with specified amounts earmarked for: (1) the construction, acquisition, or renovation of public buildings in specified localities; (2) alteration of leased buildings and lease agreements; (3) planning and preliminary design of projects; (4) real property operations; (5) program direction; and (6) other obligations. Reserves a portion of such funds for unanticipated changes and requires the submission of an explanatory statement on such changes to specified Congressional committees before such funds may be obligated. Authorizes the Administrator to increase expenditures or decrease the amount of space to be constructed, up to specified limits, if the project costs exceed the estimated maximum cost authorized . Directs the Administrator to report to specified Congressional committees. Requires Congressional approval of any other action. Title IX: Public Building Financing - Amends the Federal Property and Administrative Services Act of 1949 to require rates and charges for public buildings and buildings leased on behalf of the United States to be established annually at a level approximating commercial rates, but not less than the costs of providing space and services. Authorizes the Administrator to issue obligations to the Secretary of the Treasury in order to finance the acquisition, construction, or renovation of any public building. Provides for payment of principal and interest on such obligations from the fund for real property management. Title X: Miscellaneous - Makes this Act effective October 1, 1981.
United States · United States Congress · 24 February 1981
Tuition Tax Relief Act of 1981 - Amends the Internal Revenue Code to allow a refundable income tax credit for 50 percent of the educational expenses paid for the elementary, secondary, college, or vocational education of the taxpayer or the taxpayer's spouse or dependents. Sets forth maximum dollar amounts allowable as a credit. Excludes from eligibility for the credit educational expenses for: (1) elementary and secondary education at a privately operated institution of a State educational agency, other than an institution which offers education for the handicapped as a substitute to regular education; (2) part-time study; and (3) graduate study. Requires the individual for whom the tuition tax credit is allowed by this Act to be a full-time student or a half-time student during any four months of the calendar year. Excludes from the definition of "educational expenses" any amounts paid for books, supplies, and equipment for courses of instruction, meals, lodging, transportation, similar personal expenses, and education below the first-grade level. Forbids any construction of this Act as granting the Government additional authority to examine the books or activities of any church school. Requires that any amount received by the taxpayer as a tuition tax credit be disregarded for purposes of determining the eligibility of the taxpayer for Federal, State, or local educational assistance. Specifies that the granting of a tax credit to a student due to his enrollment in any educational institution shall not be considered as Federal assistance to such institution.
United States · United States Congress · 24 February 1981
Amends the joint resolution of October 10, 1980 (requesting the President to designate the week beginning with the third Monday in February 1981 as "National Patriotism Week") to request the President to make such designation annually.
United States · United States Congress · 24 February 1981
Revises the congressional budget in order to: (1) reduce budget authority by $10.7 billion, and outlays by $4,8 billion, in fiscal year 1981; (2) reduce budget authority by $61.3 billion, and oulays by $41.4 billion, in fiscal year 1982; and (3) reduce budget authority by $88.4 billion, and outlays by $79.7 billion, in fiscal year 1983.
United States · United States Congress · 24 February 1981
Expresses the sense of Congress that agricultural resources are of strategic importance to the United States' future and calling for Federal cooperation with State and local governments and assistance to persons engaged in agriculture.
United States · United States Congress · 16 February 1981
Amends the Internal Revenue Code to provide that the amount of the charitable deduction allowable for motor vehicle expenses will be determined in the same manner Federal employees determine reimbursement for business use of their vehicles.
United States · United States Congress · 16 February 1981
Amends the Internal Revenue Code to provide that the amount of the medical expense deduction for motor vehicle expenses will be determined in the same manner Federal employees determine reimbursement for business use of their vehicles.
United States · United States Congress · 16 February 1981
Amends the Internal Revenue Code with respect to the valuation of assets for the purpose of determining the amount that a private foundation which is a bank holding company is required to distribute to avoid the tax on undistributed income. Grants such a private foundation, where a substantial portion of its assets consists of securities in banks and bank related companies, the option of valuing such banks and companies by capitalizing the dividends paid at a capitalization rate of six percent.
United States · United States Congress · 6 February 1981
Amends the Internal Revenue Code to remove from the formula for determination of the distributable amount of a private foundation, for purposes of assessing the tax on undistributed income, the adjusted net income of such foundation. Redefines requirements for a private operating foundation, for purposes of the exemption of such foundation from the tax on undistributed income, to eliminate the "assets test" which requires a private operating foundation to use a substantial percentage of its assets for the active conduct of its exempt purpose. Exempts private foundations from the taxes on taxable expenditures in cases where such foundations make grants to organizations not exceeding $10,000 in a taxable year. Redefines "members of family" for purposes of identifying persons who are disqualified from entering into specified transactions with a private foundation under provisions of the Internal Revenue Code. Establishes standards for reliance by private foundations upon determinations by the Secretary of the Treasury regarding the status of organizations (exempt from expenditure responsibility requirements) to which such foundations have made grants.
United States · United States Congress · 6 February 1981
Expresses the sense of the Senate that the Consumer Product Safety Commission, the Environmental Protection Agency, and the Food and Drug Administration should develop and validate an alternative nonanimal testing procedure.
United States · United States Congress · 6 February 1981
Expresses the sense of the Senate that no future amendments to the Federal debt limit may be approved without the previous adoption of specified actions by the President and the Congress to balance Federal outlays and revenues without increasing taxes.
United States · United States Congress · 5 February 1981
Family Enterprise Estate and Gift Tax Equity Act - Amends the Internal Revenue Code to reduce the estate and gift tax rates beginning in 1981. Increases the unified credit against the estate and gift taxes from $47,000 to $124,750 by specified annual increments through 1985. Increases from $175,000 to $600,000, by specified annual increments through 1985, the minimum gross estate requirement for filing of a return. Repeals the existing limitations on the marital deduction for gift and estate taxes. Increases from $3,000 to $10,000 the annual gift tax exclusion. Qualifies estates of decedents who were disabled or retired for the special valuation of certain farms based on use if such decedents materially participated in the operation of the farm for five out of eight years preceding the year in which they became disabled or eligible for disability benefits. Permits the spouse of a decedent to use such valuation if the spouse has managed the farm or business for ten years preceding the decedent's death or takes over active management upon the decedent's death. Qualifies woodlands for the special use valuation if the decedent or a member of the decedent's family owned and farmed the property for ten years prior to the decedent's death. Reduces from 15 to ten years the length of time a qualified property must be held and put to a qualified use following the decedent's death before it can be disposed of without incurring a recapture of estate tax benefits. Permits active management rather than material participation as a test for qualification of the estate for spouses, children under 21, students, and disabled individuals who receive property from a decedent who qualified for special use valuation. Repeals the $500,000 limitation on the reduction of the value of qualified real property permitted by the special use valuation. Allows the like kind exchange of property without loss of special use valuation eligibility. Revises the method of valuing farms by providing that the basis of such valuation shall be the average annual gross rental value. Authorizes the step-up in basis of such assets. Repeals the requirement that an heir elect special treatment for involuntary conversions of qualified real property, thus making such treatment automatic upon such conversion. States that gifts made within three years of a decedent's death shall be valued as of the time of transfer rather than as of the date of death. Authorizes an individual to elect to pay a gift tax rather than use the unified tax credit. Modifies the alternate extension of time for payment of the estate tax where the estate consists largely of an interest in a closely held business to: (1) allow an installment payment election if the value of the interest in the closely held business is either 35 percent of the value of the gross estate or 50 percent of the taxable estate; (2) increase to 50 percent the value of an interest disposed of which will accelerate the payment of tax; and (3) permit payment, but with a penalty, of an installment within six months after the due date. Allows a disclaimer of an interest in property for estate tax purposes in specified circumstances where such disclaimer does not result in the passing of the interest concerned under the applicable State law.
![Official portrait of Sen. Durenberger, Dave [R-MN]](https://www.congress.gov/img/member/d000566_200.jpg)