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Official portrait of Sen. Humphrey, Gordon J. [R-NH]

Sen. Humphrey, Gordon J. [R-NH]

United States · Official source

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1,451 records where Sen. Humphrey, Gordon J. [R-NH] is listed as a sponsor, author, or other actor. Search with topics and years

Bill· SS. 2182 (96th)referred

A bill to amend title 38, United States Code, to deny eligibility for benefits available under such title to certain former members of the armed services who fail to complete at least 18 months of their initial period of obligated service.

United States · United States Congress · 20 December 1979

Redefines "veteran" for veterans' benefits purposes to mean an individual who: (1) served in, and was not dishonorably discharged from, the active armed services prior to January 1, 1981; or (2) entered active military service on or after January 1, 1981, and (a) completed at least 18 months of service and was not dishonorably discharged, (b) was granted a hardship discharge, or (c) was granted a disability discharge. Redefines "eligible veteran" for post-Vietnam era educational assistance to include individuals who: (1) entered military service on or after January 1, 1977, but before January 1, 1981, having previously served 180 days or less, subsequently served at least 180 days of active service, and was not dishonorably discharged; (2) entered military service on or after January 1 1981, served at least 18 months of active service, and was not dishonorably discharged; (3) entered military service on or after January 1, 1981, having previously served either less than 180 days prior to 1981 or less than 18 months after such date, subsequently served at least 18 months, and was not dishonorably discharged; or (4) entered military service on or after January 1, 1977, having previously served 180 days or less, and was granted a disability discharged.

Resolution· SRESS.Res. 318 (96th)passed

A resolution calling for immediate release of Americans held hostage in Iran.

United States · United States Congress · 20 December 1979

Expresses the Senate's support for efforts to win the freedom of the hostages in Iran. Calls upon all nations to join in cooperative efforts to restrict relations with Iran. Declares that: (1) any trial or public exploitation of the hostages would be viewed as added provocation; and (2) the American people will not be diverted from their determination that the hostages be freed.

Bill· SS. 2153 (96th)referred

Occupational Safety and Health Improvements Act of 1980

United States · United States Congress · 19 December 1979

Occupational Safety and Health Improvements Act of 1980 - Amends the Occupational Safety and Health Act of 1970 to exempt employers who maintain workplaces which qualify as non-hazardous, according to specified standards, from inspections or investigations, with specified exceptions. Directs the Secretary of Labor to enter into agreements with State workers' compensation or other appropriate State agencies under which such State agency will submit an annual list of all employers having one or more reported occupational injuries resulting in two or more lost workdays during the preceding year. Requires employers wishing to claim qualification for such exemptions to file an affidavit with the Secretary relating to the safety records of their workplaces. Limits the type or the amount of penalties which may be assessed against employers who maintain an advisory safety committee and a regular consultation program. Requires employers who qualify for exemptions from inspections or limitations on penalties to maintain records to which the Secretary has access. Provides for review by the Occupational Safety and Health Review Commission and a U.S. court of appeals of rulings by the Secretary that workplaces do not qualify for exemptions from inspection or limitations on penalties. Prohibits considering consultant or committee reports or recommendations or employee assurances under this Act as evidence of a willful violation of such Act if the employer had a reasonable, good faith belief that the condition involved was not a violation. Prohibits specified liability claims against committees or consultants. Directs the Secretary to: (1) assist State agencies to make necessary procedural modifications; (2) report to Congress on State participation; (3) advise employers and employees of the provisions of this Act; (4) require inclusion of the provisions of this Act, or of similar provisions, for approval of State plans; (5) develop and implement other means to identify workplaces qualifying for exemption, as an alternative to the affidavit process; and (6) explore and report on other means to encourage voluntary self- initiative in workplaces to improve safety and health conditions. Authorizes the Secretary to make grants to State agencies to improve their administration of State workers' compensation programs. Authorizes appropriations in specified amounts through fiscal year 1985 for such purpose. Declares the effective date of this Act to be January 1, 1981.

Resolution· SRESS.Res. 315 (96th)passed

A resolution to call upon the followers of Islam throughout the world to prevail upon their brethren to immediately release the Americans being held hostage in Iran; and, until such time as they are set free, to allow them to worship in accordance with their religious faiths, and to allow clergy of their faiths to minister to them.

United States · United States Congress · 15 December 1979

Calls upon all followers of Islam to prevail upon their brethren to: (1) release the American hostages held in Iran; and (2) until they are released, permit them to worship regularly in accordance with their religious faiths and meet with clergy of their faiths.

Bill· SJRESS.J.Res. 126 (96th)referred

A joint resolution proposing an amendment to the Constitution to promote fiscal responsibility.

United States · United States Congress · 14 December 1979

Constitutional Amendment - Prohibits the adoption of any Federal budget in which expenditures exceed receipts unless approved by a rollcall vote of three-fifths of the Members of each House of Congress directed solely to that subject. Prohibits the Congress from passing and the President from signing any appropriation bill which would cause the total expenditures of the Federal Government to exceed its total receipts in any fiscal year. Permits the Congress to waive such provisions with respect to any single year in which a declaration of war is in effect. Prohibits any annual increase in the proportion of Federal receipts to the national income unless approved by a rollcall vote, directed solely to such purpose, of three-fifths of each House.

Resolution· SCONRESS.Con.Res. 61 (96th)referred

A concurrent resolution expressing the sense of the Congress with respect to the treatment of Christians by the Union of Soviet Socialist Republics, and for other purposes.

United States · United States Congress · 10 December 1979

Expresses the sense of Congress that the Soviet Union, Bulgaria, Yugoslavia, and Romania are urged: (1) to release certain political prisoners; and (2) to halt the incarceration and harassment of individuals contrary to the Helsinki Accords.

Resolution· SCONRESS.Con.Res. 60 (96th)referred

A concurrent resolution expressing the sense of the Congress with respect to the treatment of Christians by the Union of Soviet Socialist Republics, and for other purposes.

United States · United States Congress · 10 December 1979

Expresses the sense of Congress that the President should: (1) reaffirm U.S. commitment to the Helsinki Accords; (2) communicate to the Soviet Union U.S. disapproval of religious harassment of Christians in the Soviet Union and of the restrictions on such Christians' freedom to emigrate; and (3) advise the Soviet Union of U.S. expectation that the Soviet Union honor its commitments under the Helsinki Accords and under international law.

Resolution· SRESS.Res. 292 (96th)passed

A resolution relating to the immediate, safe and unconditional release of United States personnel in Iran.

United States · United States Congress · 28 November 1979

Expresses the sense of the Senate that the American people and their representatives are united in their determination and efforts to achieve the immediate, safe, and unconditional release of all U.S. personnel. Calls upon the U.N. Security Council to take all necessary measures to secure the release of all U.S. personnel held hostage in Iran.

Resolution· SRESS.Res. 277 (96th)passed

A resolution relating to the commitment to ease the human suffering in Cambodia.

United States · United States Congress · 8 November 1979

Expresses the sense of the Senate that: (1) all countries and all people be urged to respond generously to Cambodian relief efforts; (2) Cambodian authorities be encouraged to allow the use of all possible avenues for delivering food and medical supplies; and (3) the United States and the United Nations should express their expectation that the great power supporters of the factions in Cambodia share in international responsibility for averting famine.

Bill· SS. 1963 (96th)referred

A bill relating to purchases and sales of gold by the United States.

United States · United States Congress · 1 November 1979

Amends the Gold Reserve Act of 1934 to require congressional authorization of all sales and purchases of gold on behalf of the United States except for those effectuated to maintain or establish a permanent relationship between the dollar and a specified quantity of gold.

Bill· SS. 1867 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that the amount of the charitable deduction allowable for expenses incurred in the operation of a motor vehicle will be determined in the same manner Government employees determine reimbursement for use of their vehicles on Government business.

United States · United States Congress · 9 October 1979

Amends the Internal Revenue Code with respect to the charitable deduction allowable for the expenses of operating a motor vehicle to require the amount of such deduction to be the same as the amount the taxpayer would have received if he were engaged on official business for the Government and reimbursed accordingly.

Bill· SS. 1862 (96th)referred

Federal Firearms Law Reform Act of 1979

United States · United States Congress · 5 October 1979

Federal Firearms Law Reform Act of 1979 - Title I: Amendments to Gun Control Act - Amends the Gun Control Act of 1968 to redefine: (1) "manufacturer" to mean any person engaged in the "business of manufacturing" (instead of "manufacture" of) firearms or ammunition; and (2) "dealer" to exclude dealers in ammunition and persons engaged in the business of repairing firearms. Adds a new definition "engaged in the business" with respect to manufacturers, dealers, and importers. Includes as a manufacturer of ammunition a person whose gross sales of his own ammunition exceed $1,000 in any calendar year. Includes as a dealer in firearms a person who deals in firearms as a regular course of business with the principal objective of livelihood and profit through the repetitive purchase and resale of firearms. Replaces the current term "crime punishable by imprisonment for a term exceeding one year" with a new definition of "disabling crime." Eliminates certain activities regarding ammunition from the coverage of the current prohibitions. Revises current provisions respecting the interstate sale or transfer of firearms. Revises the current prohibition against selling a firearm or ammunition to certain persons (such as persons under indictment for a felony or addicted to drugs) to apply such prohibition only to persons convicted of a "disabling crime." Revises the current prohibition against certain persons transporting a firearm or ammunition in interstate commerce to: (1) extend such prohibition to possession or receipt in commerce or affecting commerce of any firearm or ammunition; (2) conform such prohibition to the new "disabling crime" provision; and (3) include as additional categories illegal aliens, persons dishonorably discharged from the Armed Forces, and persons who have renounced their United States citizenship. Makes the same changes to the current prohibition against certain persons who receive a firearm or ammunition which has been transported in interstate commerce, but applies such prohibition to persons who are employed by the enumerated categories of individuals. Excludes ammunition dealers from the current licensing requirements. Stipulates that the Secretary of the Treasury may revoke a license only where the holder of such license has "knowingly" violated a provision of the Act or regulation. Bars the Secretary from denying or revoking a license on the basis of violations under this Act which are alleged in criminal proceedings instituted against a licensee, where such individual is not convicted of such charges. Imposes as a condition for the inspection or examination of records or documents and any firearm or ammunition kept by an importer, manufacturer, or dealer pursuant to this Act that the Secretary has reasonable grounds to believe that a violation has occurred and that evidence may be found on the premises of such persons. Restricts the firearm information obtained from licensees which the Secretary may make available to State or local governments. Establishes a limited recordkeeping requirement for firearms collectors. Stipulates that the general penalty under this Act shall apply to whoever "willfully" violates any provision. Prohibits, with respect to a person's second or subsequent conviction for illegally using or carrying a firearm during the commission of a felony, the granting of parole before completion of the minimum sentence. Amends the forfeiture provision to subject to seizure any firearm or ammunition "involved in or used" in any violation of the Act (instead of "involved in or used or intended to be used"). Requires a court to award attorney's fees to the prevailing party (other than the United States) in an action or proceeding for the return of seized firearms or ammunition. Allows the court to award such fees in any other action upon a finding that the action was initiated in bad faith. Amends the rulemaking authority of the Secretary to provide that no regulation may require the transfer of records required under this Act to a facility owned, managed, or controlled by the United States or any State or the establishment of any system of registration of firearms, firearms owners, or firearms transactions. Requires a 90-day public comment period for proposed regulations (no period is currently specified). Allows one House of Congress to disapprove by resolution any firearms regulation within 90 days of continuous session of the promulgation of such rule. Requires that resolutions of disapproval be immediately referred to only those standing committees having legislative responsibility for this Act. Allows a sponsor of any such resolution to move to discharge from further consideration a committee which does not report out the resolution within 45 days of continuous session of Congress. States that it shall be in order to move to proceed to the consideration of the resolution any time after a committee has reported or has been discharged from further consideration. Prohibits the Secretary from prescribing any rules identical to regulations disapproved by Congress without the enactment of additional legislation respecting his authority. Prohibits the Secretary from prescribing regulations which require purchasers of black powder to complete affidavits or forms attesting to their exemption from certain provisions of the Federal criminal code. Makes any law or regulation promulgated by any State prohibiting the transfer of an unloaded and not readily accessible firearm or ammunition null and void. Title II: Amendments to title VII of the Omnibus Crime Control and Safe Streets Act of 1968 - Repeals title VII of the Omnibus Crime Control and Safe Streets Act (relating to the receipt, possession, or transportation of firearms by felons, veterans dishonorably discharged, mental incompetents, illegal aliens, and persons renouncing their United States citizenship).

Bill· SJRESS.J.Res. 107 (96th)referred

A joint resolution authorizing and requesting the President to issue proclamations designating the weeks of January 21 through January 27, 1979, and January 20 through January 26, 1980 as "Junior Achievement Week".

United States · United States Congress · 3 October 1979

Authorizes and requests the President to designate the weeks of January 21 through January 27, 1979, and January 20 through January 26, 1980, as "Junior Achievement Week" in honor of the sixtieth anniversary of Junior Achievement, an organization dedicated to the American enterprise system and service to youth.

Bill· SS. 1783 (96th)referred

Fuel Oil Guarantee Act

United States · United States Congress · 20 September 1979

Fuel Oil Guarantee Act - Amends the Small Business Act to guarantee loans to any eligible small business concern which sells fuel oil on a retail basis for the purpose of: (1) maintaining necessary inventories of heating fuel; or (2) acquiring a failing fuel oil company.

Resolution· SCONRESS.Con.Res. 37 (96th)referred

A concurrent resolution expressing the sense of the Congress that, in hosting the 1980 Olympic games, the Soviet Government should adhere to the Helsinki accords and the Olympic spirit of fair play and equality of opportunity.

United States · United States Congress · 20 September 1979

Expresses the sense of Congress that the Soviet Union should, with regard to the 1980 Summer Olympics: (1) permit full participation by athletes, spectators, and journalists; (2) issue visas, admission tickets, and hotel reservations on a nondiscriminatory basis; (3) not interfere with news coverage; and (4) not prevent or punish its citizens for communicating with participants.

Bill· SS. 1762 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to provide tax incentives for the refurbishing and refitting of existing small hydroelectric generating facilities.

United States · United States Congress · 18 September 1979

Amends the Internal Revenue Code to qualify small hydroelectric property, including fish passageways, for the investment tax credit against income tax. Makes such property eligible for a 20 percent credit in addition to the existing ten percent credit. Extends the period of qualification through December 31, 1985. Exempts small hydroelectric property from the public utility property depreciation deduction rules, at the taxpayer's election. Reduces the asset depreciation life of such property from 40-60 years to ten years for buildings and five years for equipment. Increases from one-and-a-half percent to four percent the annual asset guideline repair allowance percentage. Allows a 100 percent investment credit for any such property with a useful life of five years or more. Excludes from gross income the interest on State and local bonds funding small hydroelectric power generating projects.

Bill· SS. 1693 (96th)referred

A bill to amend the National Labor Relations Act to provide that any employee who is a member of a religion or sect historically holding conscientious objection to joining or financially supporting a labor organization shall not be required to do so.

United States · United States Congress · 3 August 1979

Amends the National Labor Relations Act to provide that any employee who is a member of and adheres to a bona fide religion, body, or sect historically holding conscientious objection to joining or financially supporting a labor organization shall not be required to do so. Allows such employee to be required in an employment contract to pay sums in lieu of and equal to dues and initiation fees to a nonreligious, nonlabor, charitable organization chosen by the employee. Authorizes the labor organization to charge such employee the reasonable cost of any grievance-arbitration procedure instigated by and for such employee's benefit.

Bill· SS. 1680 (96th)referred

Western Lands Distribution and Regional Equalization Act of 1979

United States · United States Congress · 3 August 1979

Western Lands Distribution and Regional Equalization Act of 1979 - Title I: Short Title; Findings and Declaration of Policy; Definitions - States that the practice of retaining Federal ownership to territory within the borders of States located west of the one-hundredth meridian as a condition precedent to their admission into the Union, has impinged on the sovereignty of such States in derogation of the tenth amendment to the Constitution. Declares that the United States shall hold all such States federally owned, unreserved, and unappropriated lands in trust for such States and shall transfer ownership and administration of such lands to such States when they have adopted legislation which provides a uniformity of State and Federal law relating to land administration, conservation and use. Excludes from transfer in implementing such policy all Federal lands within national parks, national monuments, and national wildlife and migratory bird sanctuaries established prior to January 1, 1979, lands within Indian or military reservations, and lands necessary for the operation of Federal reclamation projects, shipyards docks, defense establishments and other Federal buildings. Title II: Federal Land Transfer Board - Authorizes the Governor of any State seeking to acquire such unreserved and unappropriated lands to petition the President within 60 months of the enactment of this Act to establish a Federal Land Transfer Board for such State. Directs the President to establish such a Board consisting of State and Federal members within 90 days of the receipt of such an application. States that the Board shall serve until all conveyances of such lands within the State are carried out. Requires each Federal Land Transfer Board to coordinate its activities with the State land commission established pursuant to this Act. Directs each Board to carry out the required land transfers within two years of its determination that a State's application meets the requirements of this Act. Empowers the Land Transfer Boards to resolve land claims and disputes arising from the implementation of this Act. Grants any State aggrieved by a decision of a Land Transfer Board on its application the right to a public hearing and review before the Board. Empowers the United States courts of appeals to hear appeals from final orders of the Boards. States that judicial review shall be on the record made before the Board and that the Board's findings shall be conclusive if supported by substantial evidence. States that the judgment of the court of appeals shall be subject to review only by the United States Supreme Court upon a writ of certiorari or certification. Title III: State Land Commissions - Requires each State seeking the conveyance of unreserved and unappropriated land under this Act, to establish a State land commission board to: (1) hold any transferred lands in trust for all people of the United States; (2) manage such lands to maximize conservation and permit compatible land uses; (3) protect the interests of persons who have acquired rights in such land under Federal law; (4) collect fees, rents, and royalties, issue licenses, conduct surveys and perform other administrative functions relating to such lands; (5) transfer to the United States those property interests necessary to continue lawful, Federal activities; and (6) continue to administer lands previously administered by the United States pursuant to a treaty or interstate compact in conformance with the terms of such treaty or compact. Directs each State land commission board to coordinate its activities with the appropriate Federal Land Transfer Board. Title IV: Miscellaneous - Declares that the United States shall retain control over the oceans, seas, navigable rivers, streams, and lakes, and projects of the Corps of Engineers and Bureau of Reclamation. Directs the President to modify agreements with other nations if necessary to implement this Act. Grants the consent of Congress to any interstate compact relating to the management and use of such lands if it has been approved by the appropriate Federal Land Transfer Boards. Sets forth provisions to assist individuals whose employment is disrupted by implementation of this Act. Authorizes each Federal agency with jurisdiction over lands conveyed to a State under this Act, to extend low interest loans to such State to insure that it is financially able to comply with the provisions of this Act. Limits the amount of such loans to the anticipated mineral, timber, and grazing revenues derived from such transferred lands over a ten-year period.

Bill· SS. 1629 (96th)referred

A bill to amend section 9441 of title 10, United States Code, to provide for budgeting by the Secretary of Defense, the authorization of appropriations, and the use of those appropriated funds by the Secretary of the Air Force, for certain specified purposes to assist the Civil Air Patrol in providing services in connection with the non-combatant mission of the Air Force.

United States · United States Congress · 2 August 1979

Authorizes the Secretary of Defense to budget funds for certain specified purposes to assist the Civil Air Patrol. Authorizes appropriations for such purpose. Authorizes the Secretary of the Air Force to give, sell, or lend to the Civil Air Patrol excess property acquired by the Air Force under the Federal Property and Administrative Services Act of 1949.

Bill· SS. 1660 (96th)referred

A bill to amend the Federal Civil Defense Act of 1950 to provide for an enhanced civil defense program for fiscal years 1980 through 1986, and for other purposes.

United States · United States Congress · 2 August 1979

Amends the Federal Civil Defense Act of 1950 to implement a new civil defense program for the 1980's designed to: (1) enhance the survivability of the American people and its leadership; (2) enhance strategic nuclear deterrence and stability; (3) continue and strengthen the Nation's policy of relying on superior nuclear forces and conventional tactical forces; (4) include planning and population relocation during times of international and domestic crisis; and (5) utilize the structure and capabilities of the National Guard to the maximum extent practicable. Directs the President to carry out such program and specifies elements to be included in such program. Authorizes appropriations to carry out the provisions of this Act for each of the fiscal years 1980 through 1986. Requires the Director of the Federal Emergency Management Agency to study the feasibility of using the National Guard as the principal organizing and training unit for local civil defense activities and to study the feasibility of using organizations composed of veterans, and other appropriate groups and individuals, to help in developing, staffing, and carrying out civil defense plans during periods of emergency. Requires the Director to submit the results of such studies to Congress within one year.

Resolution· SRESS.Res. 216 (96th)referred

A resolution relating to the construction of office buildings for the Senate.

United States · United States Congress · 1 August 1979

Declares that it is the sense of the Senate that no office building should be constructed for the Senate after the date on which this resolution is agreed to, other than any office building which is under construction on such date.

Bill· SS. 1597 (96th)referred

Savings and Investment Encouragement Act of 1979

United States · United States Congress · 30 July 1979

Savings and Investment Encouragement Act of 1979 - Title I: Incentives for Individual Saving - Amends the Internal Revenue Code to exclude from gross income up to $100 of the interest earned on a savings account. Permits an exclusion of up to $500 for interest which is reinvested in a savings account. Excludes from gross income up to $500 of dividends received which are reinvested in the stock of domestic corporations. Requires that the sum of the adjusted basis of stock in domestic corporations held by the taxpayer plus the amount held in a savings account (investment base) on the last day of a taxable year exceed the investment base of the taxpayer as of the first day of such taxable year, plus the amount of dividends and interest excludible for such taxable year. Title II: Incentives for New Plant and Equipment - Revises the method for determining useful lives of business assets for purposes of computing allowable depreciation deductions. Replaces the asset depreciation range (ADR) method with a schedule of capital cost recovery periods for three classes of business property. Establishes capital cost recovery periods for the following classes of business property: (1) buildings and their structural components, ten years; (2) tangible property, five years; and (3) automobiles, taxis, and light-duty trucks (up to $100,000), three years. Allows a ten percent investment tax credit for buildings and tangible property, and a six percent credit for automobiles, taxis, and light-duty trucks. Requires the recapture of depreciation amounts and investment tax credit amounts applicable to assets which are sold or otherwise disposed of prior to the expiration of the cost recovery period. Permits taxpayer to deduct less than the full allowance for capital cost recovery in any taxable year. Permits a carryover to succeeding taxable years of any unused depreciation amounts. Disqualifies capital cost recovery property from the allowance for first year depreciation. Treats amounts claimed as the capital cost recovery of noncorporate lessors as an item of tax preference for purposes of the minimum tax. Adopts as an accounting practice the "half year convention" under which investments eligible for capital cost recovery treatment or the investment tax credit which are made at any time during the taxable year are deemed to be made in the middle of such year. Title III: Incentives for Research and Development - Qualifies research and development expenditures related to a trade or business for the investment tax credit.

Bill· SS. 1598 (96th)referred

State Social Security Deposit Act of 1979

United States · United States Congress · 30 July 1979

State Social Security Deposit Act of 1979 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to direct a State to pay to the Secretary of the Treasury, within 30 days following the end of each month, OASDI contributions related to the employment of State employees.

Bill· SS. 1576 (96th)referred

Student Freedom of Choice Act of 1979

United States · United States Congress · 26 July 1979

Student Freedom of Choice Act of 1979 - Amends the National Labor Relations Act and the Railway Labor Act to provide that no employer shall justify discrimination against any employee for nonmembership in or failure to support a labor organization if the employee is a student enrolled in a full-time program of secondary, vocational, or higher education.

Bill· SS. 1543 (96th)referred

A bill relating to tax treatment of qualified dividend reinvestment plans.

United States · United States Congress · 19 July 1979

Amends the Internal Revenue Code to exclude from gross income a corporate stock distribution to a stockholder based upon the reinvestment of stock dividends in the corporation by such stockholder pursuant to his election to participate in a qualified dividend reinvestment plan, as defined in this Act. Limits the amount of such exclusion to $1,500 per year. Establishes a rebuttable presumption that a distribution made by a corporation which purchases its common stock within one year of such distribution shall not be deemed a distribution pursuant to a qualified dividend reinvestment plan.

Bill· SS. 1435 (96th)referred

Capital Cost Recovery Act of 1979

United States · United States Congress · 27 June 1979

Capital Cost Recovery Act of 1979 - Amends the Internal Revenue Code to revise the method for determining useful lives of business assets for purposes of computing allowable depreciation deductions. Replaces the asset depreciation range (ADR) method with a schedule of capital cost recovery periods for three classes of business property. Establishes capital cost recovery periods for the following classes of business property: (1) buildings and their structural components, ten years; (2) tangible property, five years; and (3) automobiles, taxis, and light-duty trucks (up to $100,000), three years. Allows a ten percent investment tax credit for buildings and tangible property, and six percent credit for automobiles, taxis, and light-duty trucks. Requires the recapture of depreciation amounts and investment tax credit amounts applicable to assets which are sold or otherwise disposed of prior to the expiration of the capital cost recovery period. Permits a taxpayer to deduct less the full allowance for capital cost recovery in any taxable year. Permits a carryover to succeeding taxable years of any unused depreciation amounts. Disqualifies capital cost recovery property from the allowance for first year depreciation. Treats amounts claimed as the capital cost recovery of noncorporate lessors as an item of tax preference for purposes of the minimum tax. Adopts as an accounting practice the "half year convention" under which investments eligible for capital cost recovery treatment or the investment tax credit which are made at any time during the taxable year are deemed to be made in the middle of such year.

Bill· SS. 1167 (96th)referred

A bill for the relief of Hsia Fu Chen.

United States · United States Congress · 16 May 1979

Declares an individual lawfully admitted to the United States for permanent residence, under the Immigration and Nationality Act.

Bill· SS. 1163 (96th)referred

A bill to repeal the carryover basis provisions added by the Tax Reform Act of 1976.

United States · United States Congress · 16 May 1979

Amends the Internal Revenue Code to repeal the carryover basis provisions enacted by the Tax Reform Act of 1976 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.

Bill· SS. 1121 (96th)referred

A bill to amend the Saccharin Study and Labeling Act.

United States · United States Congress · 10 May 1979

Amends the Saccharin Study and Labeling Act to extend from 18 months to 54 months after the date of enactment the period during which the Secretary of Health, Education, and Welfare may not take specified actions to restrict the continued use of saccharin or of any food, drug, or cosmetic containing saccharin.

Bill· SS. 1070 (96th)referred

A bill to provide a three-year residency requirement for aliens receiving supplemental security income benefits and to require every alien admitted for permanent residence to have a sponsor who will contract to support him for three years, or to have other means of support.

United States · United States Congress · 3 May 1979

Amends title XVI (Supplemental Security Income for the Aged, Blind, and Disabled) of the Social Security Act to require that aged, blind, or disabled aliens, as defined in title XVI, must have resided in the United States during the three years immediately preceding such aliens' application for benefits under title XVI. Exempts from the three-year requirement those aliens: (1) who are political refugees or parolees into this country; (2) with respect to whom the support agreement under the Immigration and Nationality Act is excused; and (3) certain blind or disabled individuals. Stipulates that such three-year requirement shall apply only to aliens applying for supplemental security income benefits under title XVI. Amends the Immigration and Nationality Act to stipulate that no immigrant shall be admitted into the United States unless: (1) at the time of application for admission a support agreement exists which states that the immigration sponsor shall provide such financial support as is necessary to maintain the immigrants' income at a dollar amount equal to the dollar amount such immigrant would receive under Title XVI of the Social Security Act, if such immigrant is aged, blind, or disabled as defined in title XVI, during the three-year period beginning on the date of admission of the immigrant; (2) such immigrant presents evidence of other means to provide the required support; or (3) such immigrant is designated as a parolee or political refugee without available means of private support. Authorizes the Attorney General, the immigrant, or any State which is making payments to such immigrant under any program based on need, to enforce such agreements in a civil action. Declares a support agreement excused and unenforceable if: (1) the sponsor dies or is adjudicated as bankrupt; (2) the alien becomes blind or disabled from causes arising after admission to the U.S.; (3) the sponsor can affirmatively demonstrate that his or her financial resources have diminished beyond the sponsor's control and that the sponsor is financially incapable of supporting the alien; or (4) judgment cannot be obtained in court because of circumstances unforeseeable to the alien at the time of admission.

Bill· SJRESS.J.Res. 66 (96th)referred

A joint resolution authorizing and requesting the President to issue a proclamation designating the week of January 21-27, 1979, as "Junior Achievement Week".

United States · United States Congress · 24 April 1979

Authorizes and requests the President to designate the week of January 21 through January 27, 1979, as "Junior Achievement Week" in honor of the sixtieth anniversary of Junior Achievement, an organization dedicated to the American enterprise system and service to youth.

Resolution· SCONRESS.Con.Res. 24 (96th)referred

A concurrent resolution expressing the sense of the Congress on the nonenforcement of sanctions against Zimbabwe Rhodesia.

United States · United States Congress · 23 April 1979

Declares that Zimbabwe Rhodesia has: (1) demonstrated its willingness to negotiate in good faith at an all parties conference; and (2) approved through elections transferring power to a black majority government. Expresses the sense of Congress that the President: (1) should determine that Zimbabwe Rhodesia is in substantial compliance with the International Security Assistance Act of 1978; and (2) should not enforce sanctions against Zimbabwe Rhodesia.

Bill· SS. 955 (96th)referred

Taxpayers Bill of Rights Act

United States · United States Congress · 10 April 1979

Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury to prepare, for distribution to taxpayers, brief but comprehensive pamphlets which set forth in nontechnical terms: (1) the rights and obligations of taxpayers during an audit; (2) the procedures which the Internal Revenue Service may use in enforcing revenue laws; and (3) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file taxpayer complaints. Requires a copy of such pamphlet to accompany the first communication from the Service to any taxpayer regarding tax liability. Establishes within the Internal Revenue Service an Office of Taxpayer Services, directed by an Assistant Commissioner of Internal Revenue, whose primary responsibilities shall include: (1) assisting taxpayers with information about tax returns, audits corrections, appeals procedures, and payment or document location; and (2) receiving and evaluating complaints of improper, abusive, or inefficient service by Internal Revenue Service personnel. Authorizes the Assistant Commissioner for Taxpayer Services to issue a Taxpayer Assistance Order prohibiting the Secretary, for up to 60 days after such issuance, from taking any assessment, collection, or other action adverse to a taxpayer if the Assistant Commissioner determines that such taxpayer is suffering from an unusual, unnecessary, or irreparable loss as a result of such action. Prescribes criminal penalties for: (1) any investigation by employees of the United States in connection with Federal tax laws which inquires into the beliefs, associations, or activities of any individual which are not directly related to such tax laws; or (2) the maintenance of any records containing information derived from such an investigation. Creates a civil cause of action for any taxpayer aggrieved by a prohibited investigation, or by the deprivation of any civil rights. Permits the award of a judgment of costs, including reasonable attorney's fees, to a prevailing taxpayer in any proceeding before the Tax Court. Requires the Internal Revenue Service, upon a taxpayer's request, to conduct any interview regarding a deficiency assessment in the taxpayer's residence or place of business, at a reasonable time convenient to the taxpayer. Requires the officer or employee conducting such interview to warn the taxpayer that: (1) he has a right to remain silent; (2) any statement he makes may be used against him; and (3) he has the right to the presence of an attorney. Exempts certain income producing property from levy for nonpayment of taxes. Directs the Comptroller General of the United States to establish, and to report annually to Congress on, a program to provide for a continuing audit and investigation of the efficiency, uniformity, and equity of the administration of the internal revenue laws of the United States.

Resolution· SCONRESS.Con.Res. 17 (96th)passed

A concurrent resolution to express the sense of the Congress that a United Nations special investigatory commission should be established to secure a full accounting of Americans listed as missing in Southeast Asia.

United States · United States Congress · 29 March 1979

Declares it the sense of the Congress that the Secretary of State should seek the good offices of the Secretary General of the United Nations for the purpose of establishing a special investigatory commission charged with the responsibility of securing a full accounting of Americans listed as missing in Southeast Asia.