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
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 · 19 February 1981
Amends the Federal Mine Safety and Health Act of 1977 to require mine operators to notify the Occupational Safety and Health Administration of the type of construction and number of employees involved in a construction project. Exempts a State or political subdivision of a State from coverage under such Act. Authorizes any State agency or court to assert jurisdiction under State law over any mandatory health or safety standard involving a State-owned mine.
United States · United States Congress · 6 February 1981
Amends the Internal Revenue Code to qualify the acquisition of work and breeding horses for investment tax credit treatment to the extent that the cost of such horses does not exceed $100,000 for the taxable year.
United States · United States Congress · 6 February 1981
Underground Coal Gasification and Unconventional Gas Research, Development, and Demonstration Act - Directs the Secretary of Energy to prepare a comprehensive program management plan for research, development, and demonstration activities for underground coal gasification and unconventional natural gas production. Directs the Secretary to establish such a research and development program. Directs the Secretary to solicit proposals for the design of underground coal gasification and enhanced gas recovery facilities to demonstrate the technical and economic feasibility of producing synthetic and unconventional natural gas. Directs the Secretary to prepare a comprehensive commercialization plan. Requires the Secretary to submit to Congress, as a separate part of the annual report submitted under the Department of Energy Organization Act, an annual report of the activities undertaken pursuant to this Act. Authorizes appropriations.
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 · 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.
United States · United States Congress · 29 January 1981
Investment Tax Act of 1981 - Amends the Internal Revenue Code to allow individuals and corporations a deduction from gross income for a percentage of the cost of recovery property. Defines "recovery property" as depreciable tangible property (equipment or machinery) used in a trade or business or held for the production of income and placed in service after December 31,1980. Establishes four classes and recovery periods for such property; (1) Class 1, two years; (2) Class 2, four years; (3) Class 3, seven years; and (4) Class 4, ten years. Requires assignment of property to the class which has a recovery period at least 50 percent shorter than its present midpoint useful life under the Asset Depreciation Range (ADR). Permits the taxpayer to elect placement of any item of property in the class with the next longer recovery period than the class to which it would otherwise belong. Limits the amount of a recovery deduction to the aggregate determined by applying the recovery percentage for each class of property to the balance in the recovery account for such class at the end of the taxable year. Defines the recovery percentage as the percentage (100 percent, 150 percent, or 200 percent) selected by the taxpayer for a class of items, divided by the number of years in the corresponding recovery period. Requires a taxpayer to establish a recovery account for each class of recovery property. Sets forth formulae for additions to and reductions in such account. Excludes from the application of such deduction the following kinds of property: (1) certain livestock; (2) property subject to amortization; (3) property depreciable on a basis other than time; (4) public utility property; (5) oil- or gas-fueled boilers; and (6) property used predominantly outside the United States. Treats qualified progress expenditures, for purposes of the recovery deduction, as property placed in service. Increases from 20 percent to 30 percent the ADR variance from class life for public utility property. Revises the applicable percentage for determination of the investment tax credit to make eligible for such credit: (1) 40 percent of the basis of an asset if its useful life is between two and four years (currently, 33 1/3 percent if its useful life is between three and five years); (2) 75 percent of asset basis if its useful life is between four and seven years (currently, 66 2/3 percent if its useful life is between five and seven years); and (3) 100 percent of basis if its useful life is seven years or more (currently, the same). Provides increased applicable percentages for purposes of applying the energy percentage and the employee plan percentage. Allows election of: (1) 20-year straight line depreciation, with Section 1250 recapture, for structures and structural components; (2) 15-year straight line depreciation, with Section 1250 recapture, for low-income housing; and (3) 15-year declining balance depreciation, with Section 1245 recapture, of certain owner-occupied buildings used for industrial, retail, or catalog distribution purposes. Disallows component depreciation for any taxpayer who makes such election. Repeals provisions granting small businesses a first-year depreciation allowance for the cost of tangible personal property. Increases the investment credit carryover (from seven to ten years), the net operating loss carryover for taxable years beginning after December 31, 1981 (to ten years), and the investment tax credit for rehabilitated nonresidential structures (from ten percent to 25 percent). Repeals provisions disallowing the deduction for real property construction period interest and taxes.
United States · United States Congress · 29 January 1981
Amends the Internal Revenue Code to exempt interest paid on deposits by State and local governments of public funds, which are secured by tax-exempt securities, from provisions of the Internal Revenue Code which disallow income tax deductions for interest paid with respect to tax-exempt financing.
United States · United States Congress · 27 January 1981
Anti-Arson Act of 1981 - Establishes an Interagency Committee on Arson Prevention and Control to coordinate Federal anti-arson programs and to provide assistance to State and local governments for the prevention, detection, and control of arson. Directs the Committee to report to Congress on the success of its activities within 18 months of enactment. Terminates the Committee two years from the date of enactment. Requires the Director of the Federal Bureau of Investigation to: (1) classify arson as a major crime in the Uniform Crime Reports; and (2) develop a special statistical report for arson in cooperation with the National Fire Data Center. Directs the Administrator of the United States Fire Administration to: (1) conduct a research program for the development of techniques and equipment for use by State and local fire fighting and law enforcement personnel for arson prediction, prevention, and control; (2) establish anti-arson educational and training programs for State and local government; (3) develop materials for community awareness programs; and (4) provide information relative to the prevention, prediction, occurrence, and control of arson. Authorizes appropriations for the Administration for such purpose. Amends the National Housing Act to require that FAIR (fair access to insurance requirements) plans be issued only after insurers obtain information from a prospective policyholder with respect to arson.
United States · United States Congress · 27 January 1981
Makes the Federal tort claims procedure the exclusive remedy in medical malpractice actions resulting from federally authorized National Guard training activities (repeals the current provision covering such liability).
United States · United States Congress · 27 January 1981
Radio Deregulation Act of 1981 - Amends the Communications Act of 1934 to make licenses for the operation of a radio broadcasting station valid for an indefinite period of time. Permits any party in interest to petition the Federal Communications Commission for a revocation of such license. Requires such petition to contain specific allegations of fact to establish a prima facie case that the licensee has violated specific provisions of such Act or an order of the Commission. Requires the Commission to hold a hearing if a substantial and material question of fact is presented. Permits the Commission to grant an application for a license for a frequency in the radio broadcast service on a system of random selection. Requires the Commission to establish procedures for such selection within a specified period. Prohibits the Commission from requiring radio broadcast station licensees to provide specific types of programming or restricting the length or frequency of commercials. Requires the Commission to report to Congress annually on its progress in reviewing regulations applicable to radio broadcasting. Requires the Commission within three years to report to Congress on the impact of deregulation on radio programming.
United States · United States Congress · 27 January 1981
National Tourism Policy Act - Title I: National Tourism Policy - Declares that the purpose of this Act is to establish a cooperative effort between the Federal Government, State and local governments, and other concerned public and private organizations to implement a national tourism policy. Title II: United States Travel and Tourism Administration - Establishes, as an independent agency, the United States Travel and Tourism Administration. Sets forth the terms of office, compensation, powers, and duties of the Administrator and Deputy Administrator. Authorizes the Administration to assist Congress and the Federal agencies having policy and programmatic responsibilities affecting tourism. Directs the Administrator, by April 15, 1982, to submit a detailed tourism development plan to specified Congressional committees. Requires each Federal agency, upon the request of the Administrator, to: (1) make its services, personnel, and facilities available to assist the Administration; and (2) furnish the Administration necessary information, suggestions, estimates, and statistics. Prohibits the Administration from providing or arranging for transportation or accommodations in competition with businesses engaged in providing or arranging for such transportation or accommodations. Directs the Administration to submit budget information, legislative recommendations, prepared testimony for congressional hearings, and reports to the President or to the Office of Management and Budget and, concurrently, to Congress. Directs the Administration to submit an annual report to the President for transmittal to Congress. Directs the United States Travel Service to make a specified sum available to the Administration within 30 days of the date of enactment of this Act. Establishes the Travel and Tourism Advisory Board. Sets forth the membership, compensation, and duties of such Board. Directs the United States Travel Service to complete the transfer of its assets, powers, duties, and privileges to the Administration within 180 days after the date of enactment of this Act. Abolishes the United States Travel Service upon completion of such transfer. Title III: Amendments to the International Travel Act - Amends the International Travel Act of 1961 to authorize appropriations through fiscal year 1981 to carry out the purposes of such Act. Authorizes the Secretary of Commerce to provide financial assistance to a region of not less than two States or portions of two States to assist in the implementation of a regional tourism promotional and marketing program. Declares that any such program shall serve as a demonstration project for future program development for regional tourism promotion. Extends until September 30, 1981, the time limit for the reduction in the number of employees of the United States Travel Service. Prohibits the Secretary of Commerce from reducing: (1) the number of United States Travel Service employees in offices in foreign countries to a level below that authorized for fiscal year 1979; and (2) the amount of funds appropriated pursuant to this Act for financing the activities of such foreign offices to a level below that authorized for fiscal year 1980.
United States · United States Congress · 27 January 1981
Authorizes the Secretary of Transportation to make grants for the repair of nontoll public roads to meet national energy requirements. Authorizes the Secretary to apportion funds for transportation projects that will alleviate the environmental, social, and economic impact of substantial or increased train traffic to meet such energy requirements. Provides that such projects may include systems management methods, grade crossing separation, and rail and highway relocation. Limits the Federal share of the cost of any such project to 80 percent. Directs the Secretary to establish a formula for the apportionment of funds under this Act. Prohibits any State from receiving less than one-half of one percent or more than 12 percent of the total apportionment under this Act. Authorizes appropriations for such projects for fiscal years 1982 through 1986.
United States · United States Congress · 22 January 1981
Commuter Transportation Energy Efficiency Act of 1981 - Title I: Individual Income Tax Credit - Amends the Internal Revenue Code to allow a credit against the income tax in an amount equal to 15 percent of the cost of acquiring a qualified commuter highway vehicle. Provides for apportionment of such credit among joint acquirers. Requires a minimum three-year use of such vehicle under penalty of recapture of such credit in the year of any cessation of such use or other disposition of the vehicle. Describes the qualifications of such vehicle. Title II: Exclusion of Qualified Transportation Income From Gross Income - Amends the Internal Revenue Code to exclude from the gross income of an employee amounts paid or reimbursed by the employer for the cost of commuting to and from work on public transportation. Excludes from gross income any services provided or amounts contributed by an employer in connection with a ride-sharing program that assists employees in locating and starting car pools. Excludes from gross income any compensation received by a car pool driver from other individuals in such pool. Title III: Business Energy Investment Credit - Amends the Internal Revenue Code to set the energy percentage for van pool vehicles at ten percent, thus making them eligible for a 20 percent investment tax credit. Excludes from the 80 percent commuting mileage requirement the number of miles the regularly scheduled driver uses such vehicle for personal purposes if the driver is not the taxpayer. Title IV: Employer's Tax Credit for Qualified Ride-Sharing Programs - Amends the Internal Revenue Code to allow a credit against the income tax of an employer for administrative expenses incurred in connection with the operation of a ride-sharing commuter program for employees. Determines such credit by multiplying the average number of such employer's employees during the taxable year by a specified amount keyed to the percentage of participating employees. Title V: Gasoline Tax Deduction - Amends the Internal Revenue Code to allow an income tax deduction for Federal, State, and local taxes, and import fees on gasoline, diesel fuel, and other motor fuels used in a ride-sharing commuter vehicle. Describes the qualifications for such vehicle. Requires the Secretary of the Treasury to publish tables to assist taxpayers in computing such deduction.
United States · United States Congress · 22 January 1981
Constitutional Amendment - Defines "person" to include the unborn for the purpose of the right to life guarantee. Makes such amendment inapplicable to laws permitting medical procedures required to prevent the death of the mother.
United States · United States Congress · 21 January 1981
Expresses the jubilation and relief of the Senate at the release of the 52 Americans held hostage by Iran. Expresses appreciation for the efforts of various Government officials to secure the release of the hostages. Recognizes the patriotism of the military personnel who tried to rescue them. Thanks Algeria for its help in securing the hostages' release.
United States · United States Congress · 19 January 1981
Amends the Internal Revenue Code to increase to $1,000 ($2,000 in the case of a joint return) the amount of interest and dividend income which may be excluded from gross income. Amends the Crude Oil Windfall Profit Tax Act of 1980 to repeal the termination date for such exclusion.
United States · United States Congress · 15 January 1981
Amends titles XVIII (Medicare) and XIX (Medicaid) of the Social Security Act to include coverage for the services of a mental health specialist. Defines mental health specialist to mean a: (1) clinical psychologist; (2) clinical social worker; (3) psychiatric nurse specialist; or (4) psychiatrist.
United States · United States Congress · 6 January 1981
Steel Industry Compliance Extension Act of 1981 - Amends the Clean Air Act to authorize the Administrator of the Environmental Protection Agency to extend the date for compliance with emission limitation requirements by owners or operators of a stationary source in an iron- and steel-producing operation if: (1) the compliance date extension is necessary to allow the applicant to make capital investments in its operations to improve efficiency and productivity; (2) the funds freed by such extension will be used within two years for additional capital investments in the applicant's operations; (3) the Administrator and the applicant agree to a phased compliance program for each of the applicant's stationary sources; (4) the applicant has sufficient funds to comply with such program; (5) the applicant is in compliance with any existing Federal decrees applicable to its operations; and (6) the compliance date extension will not result in the degradation of air quality during the extension term. Prohibits the imposition of a noncompliance penalty under the Clean Air Act upon an owner or operator with a compliance date extension provided their stationary source remains in compliance with all the requirements of such extension. Makes available to the public all information obtained by the Administrator under this Act, subject to a specified exception. States that revision of a State implementation plan is not required because a compliance date extension has been granted if such plan would have met Clean Air Act requirements prior to the granting of such extension.
United States · United States Congress · 5 January 1981
Amends the Internal Revenue Code to exempt a certain portion of royalty owner oil production from the windfall profit tax. Limits the amount so exempted per quarter to ten barrels per day. Requires proportionate allocation of any production in excess of ten barrels per day between tier 1 oil, tier 2, and tier 3 oil, and within any tier on the basis of removal prices. Requires allocation of the ten barrel amount among royalty owners who are members of the same related group.
United States · United States Congress · 5 January 1981
Amends the Internal Revenue Code to allow married couples, who do not file a single joint tax return with their spouses, to elect the same tax rates currently applicable to unmarried individuals (other than surviving spouses and heads of households), without regard to any community property laws. Entitles any married individual making such an election to claim the income tax credit for dependent care services, even though such individual did not contribute over half of the support of the dependent concerned.
United States · United States Congress · 5 January 1981
Constitutional Amendment - Provides that the people of the several States, and the District of Columbia shall elect the President and Vice President. Requires each elector to cast a single vote for two persons who shall have consented to the joining of their names as candidates for the offices of President and Vice President. Requires the electors of President and Vice President in each State to have the qualifications requisite for electors of the most numerous branch of the State legislature, except that for electors of President and Vice President, the legislature of any State may prescribe less restrictive residence qualifications and for electors of President and Vice President the Congress may establish uniform residence qualifications. Provides that: (1) the pair of persons having the greatest number of votes for President and Vice President shall be elected, if such number is at least 40 percent of the whole number of votes cast; and (2) if no pair of persons has such number, a runoff election shall be held in which the choice of President and Vice President shall be made from the two pairs of persons who received the highest numbers of votes. Requires the days for such elections to be determined by Congress and to be uniform throughout the United States. Requires Congress to prescribe by law the time, place, and manner in which the results for such elections shall be ascertained and declared. Allows Congress to provide for the case of the death, inability, or withdrawal of any candidate for President or Vice President before a President and Vice President have been elected, and for the case of the death of both the President-elect and Vice President-elect.
United States · United States Congress · 5 January 1981
Requests the President to designate the week beginning with the Sunday preceding the fourth Thursday in November of each year as "National Family Week."
United States · United States Congress · 5 January 1981
Authorizes the President, subject to specified conditions, to negotiate agreements with foreign governments limiting imports of automobiles, trucks, and their parts. Limits such authorization and agreements to a specified period of time. Requires consultation with the private sector. Prohibits treating actions taken pursuant to such agreements as violations of U.S. laws.
United States · United States Congress · 5 January 1981
Expresses the sense of the Senate that: (1) the Board of Governors of the Federal Reserve System should reduce and institute alternative policies to restrain interest rates; (2) Congress should abolish the Federal Open Market Committee and stipulate that the Board make all final decisions concerning the money supply and interest rates; and (3) the Senate Committee on Banking, Housing, and Urban Affairs should study and report on the advisability of seeking other necessary reforms of the Federal Reserve System including implementation of a dual prime rate to improve management of the monetary structure.
United States · United States Congress · 13 December 1980
Expresses the sense of the Senate that: (1) the Board of Governors of the Federal Reserve System should reduce and institute alternative policies to restrain interest rates; (2) Congress should stipulate that the Board make all final decisions concerning the money supply and interest rates; and (3) the Senate Committee on Banking, Housing, and Urban Affairs should study and report on the advisability of seeking other necessary reforms of the Federal Reserve System to improve management of the monetary structure.
United States · United States Congress · 2 December 1980
Designates the Clinical Center of the National Institutes of Health located in Montgomery County, Maryland, as the Warren Grant Magnuson Clinical Center of the National Institutes of Health. Directs the Committee on Rules and Administration to place appropriate markers or inscriptions at suitable locations within such center to commemorate and designate such building.
United States · United States Congress · 30 September 1980
Earth Data and Information Service Act of 1980 - Establishes the Earth Data and Information Service within the National Oceanic and Atmospheric Administration to collect, interpret, compile, and distribute data obtained by remote sensing satellites and other sources on the Earth's resources and environment. Directs the Service to: (1) provide rapid processing of, and ready access to, such data at a reasonable cost to both foreign and domestic users; (2) promote competition among suppliers of equipment and services to the Service; and (3) make available to all users remote sensing data and basic information products and services. Authorizes the Secretary of Commerce to: (1) plan, initiate, construct, acquire, own, manage, and operate an Earth Data and Information System to provide a reliable source of useful data and basic information products to users; (2) include in such system remote satellites, ground facilities and other necessary equipment; (3) establish communication networks to transmit such data and products to users on a timely basis. Requires the Secretary to consult with the Federal Communications Commission in establishing such networks. Stipulates that the communication services needed for such networks, insofar as practicable, shall be procured from the private sector. Permits the Secretary to: (1) recommend continued research and development by the National Aeronautics and Space Administration (NASA) on remote sensing components and systems for both space and ground operations of the System; (2) arrange for the participation of specified personnel in operating and planning the System; and (3) widely disseminate the data and basic information products to the users. Permits the Secretary, under the President's supervision, to participate in a program of international activities related to the functions of the Service. Directs the Secretary to establish a schedule of user charges for products and services provided under this Act. Sets forth penalties for unlawful reproduction for sale or distribution of any data or basic information products produced by the Service. Specifies procedures by which the President may transfer to the Service related functions of any other Federal department or agency. Requires the Secretary to present to the President, who shall transmit to Congress in January of each year, a report containing a description of the activities and accomplishments of the Service during the preceding year. Authorizes appropriations to carry out the purposes of this Act.
United States · United States Congress · 24 September 1980
Authorizes from funds previously approved in appropriations Acts for the homeownership assistance program under the National Housing Act $125,000,000 to be available for contracts to make periodic mortgage assistance payments entered into on or after October 1, 1980.