United States · United States Congress · 7 December 1979
Expresses the sense of the Senate that the Government of the United Kingdom merits commendation for reducing tensions in Zimbabwe-Rhodesia and establishing a basis for peace in the region.
United States · United States Congress · 6 December 1979
Amends the Revenue Act of 1978 to provide that the credit or refund permitted with respect to the investment tax credit for single purpose agricultural or horticultural structures shall be allowed without regard to the statute of limitations or any rule of law (including res judicata) which may apply to taxable years to which the credit applies.
United States · United States Congress · 4 December 1979
Higher Education Military Service Student Loan Cancellation Act - Amends the Higher Education Act of 1965 to direct the Commissioner of Education to repay or cancel specified amounts or percents of student loans made after October 1, 1975, under the federally insured or guaranteed and the national direct student loan programs, for military service after October 1, 1980 by the borrower. Provides that, for each complete year of service, amounts eligible to be repaid or cancelled are: (1) $500 or ten percent of the loan, for enlisted members of the Selected Reserve of the Ready Reserve of the Armed Forces; or (2) $1,000 or 20 percent of the loan, whichever is greater, for enlisted members of the Armed Forces on active duty. Authorizes appropriations in specified amounts for such purposes for fiscal year 1981 through 1985. Directs the Secretary of Defense to prescribe a fund allocation schedule during any year for which such appropriation is not sufficient to pay the sum of the amounts eligible for repayment or cancellation, giving priority for service that qualifies for special pay in an area of hostilities.
United States · United States Congress · 30 November 1979
Removes the jurisdiction of the Supreme Court of the United States and the Federal district courts over any case arising out of any State statute, ordinance, rule or regulation, which relates to the exercise of free religious expression or the saying of voluntary prayers in public schools and public buildings.
United States · United States Congress · 13 November 1979
Expresses the sense of Congress that the Soviet Union should release Ida Nudel and allow her to emigrate to Israel. Urges the President to: (1) express U.S. opposition to the exile of Ida Nudel to Siberia; and (2) inform the Soviet Union that the United States will take into account the extent to which countries honor their commitments under international law, particularly concerning human rights.
United States · United States Congress · 8 November 1979
Authorizes the Vietnam Veterans Memorial Fund, Incorporated, to erect a memorial on public grounds in West Potomac Park in the District of Columbia in honor and recognition of the men and women of the armed forces who served in the Vietnam war.
United States · United States Congress · 23 October 1979
Savings of Income for Retirement Act - Amends the Internal Revenue Code to increase the amount of the deduction for contributions to an individual retirement savings account (IRA): (1) by individuals to the lesser of 20 percent (currently 15 percent) of annual compensation or $2,000 (currently $1,500), adjustable annually for increases in the Consumer Price Index; and (2) by certain married individuals to the lesser of 20 percent (currently 15 percent) of annual compensation or $2,400 (currently $1,750), adjustable annually for increases in the Consumer Price Index. Increases the amount of the deduction for contributions to an owner-employee retirement plan (Keogh) by a self-employed individual to the lesser of 20 percent (currently 15 percent) of annual earned income or $10,000 (currently $7,500), adjustable annually for increases in the Consumer Price Index, but only after the deductible amount for an individual's contributions to an IRA has reached $5,000. Allows a new income tax deduction for amounts paid in cash by an individual for his own benefit to: (1) a qualified pension, profit-sharing, or stock bonus plan; (2) an annuity plan; (3) a qualified bond purchase plan; (4) an individual retirement account (IRA), or a retirement bond; or (5) a group retirement trust. Limits the amount of such deduction to the lesser of ten percent of annual compensation or $1,000. Places limitations on such deduction for amounts paid to certain IRA accounts, retirement annuities, or bonds. Denies such deduction to any individual claiming a deduction for such contributions under certain existing Code provisions. Denies such deduction to any highly compensated participant unless the employer certifies that specified discrimination standards have been met.
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).
United States · United States Congress · 29 September 1979
Prohibits the salaries of the Vice President, Senators, Members of the House of Representatives, the Federal judiciary, the Resident Commissioner of Puerto Rico, the Speaker of the House of Representatives, the President pro tempore of the Senate, and the majority and minority leaders of the Senate and House of Representatives from exceeding the rate of pay in effect on September 30, 1978, until the total budget outlays does not exceed Federal revenues for the fiscal year.
United States · United States Congress · 26 September 1979
Estate Tax Adjustment Act of 1979 - Amends the Internal Revenue Code to increase the unified credits against the estate and gift taxes from $47,000 to $70,700, with increased phase-in amounts for 1979 and 1980. Increases from $175,000 to $250,000 the minimum gross estate necessary to impose on the executor of a United States citizen or resident the duty to make an estate tax return.
United States · United States Congress · 24 September 1979
Family Protection Act - States as the purpose of this Act the strengthening of the American family and the reversal of governmental policies which hinder its strength and prosperity. Title I: Education - Amends the General Education Provisions Act to prohibit the payment of Federal funds to States which: (1) prohibit voluntary prayer in public buildings; (2) lack procedures for the involvement of parents and representatives of the community in decisions relating to the establishment or continuation of religious studies; (3) limit the right of parents to visit public schools or classes, or inspect their children's school records; (4) require the forced payment of dues or fees as a condition of employment for teachers; or (5) lack procedures for parental review of textbooks prior to their use in the classroom. Stipulates that no Federal funds may be made available for curricula which promote values contradictory to the demonstrated beliefs of the community or for textbooks which tend to deny the role differences between the sexes. Guarantees the right of any State or local educational agency to set qualifications for teachers, set attendance requirements for students, and to limit or prohibit the intermingling of sexes in sports or other school-related activities. Amends the National Labor Relations Act to exclude from the definition of employer any corporation or association operating a hospital or school. Amends the Internal Revenue Code to allow an income tax deduction for cash contributions to a savings account established to pay the educational expenses of a dependent child under the age of 22 at a college or vocational school. Limits the amount of such deduction to $2,500 for a taxable year. Exempts from income taxation distributions from such accounts which are used exclusively to meet the educational expenses of the dependent child. Authorizes appropriations for the payment of allotments to States for the financing of elementary and secondary school programs. Directs the Commissioner of Education to terminate the payment of such allotments if the programs for which funds are paid no longer comply with specified requirements. Permits judicial review of any finding of the Commissioner with respect to applications for funding or termination of payments to a State. Prohibits the exercise of Federal control over the curriculum, administration, or personnel of any State or local school system. Amends the Internal Revenue Code to grant tax-exempt status to an educational institution controlled by the parents of students enrolled in such institution. Provides for the termination of the tax exemption of a school which is found to discriminate in the hiring of teachers or the admission of students on the basis of race, nationality, or ethnic background. Denies jurisdiction to the U.S. Supreme Court to review any case arising out of a State statute or regulation which relates to voluntary prayer in public schools or buildings, or to qualifications imposed by a State for the hiring of public school teachers. Title II: Welfare - Amends the Internal Revenue Code to allow individuals who maintain a household which includes a dependent who has reached age 65 a nonrefundable income tax credit not in excess of $250 for the taxable year. Allows such individuals to take an income tax deduction in lieu of the credit. Limits the amount of such deduction to $1,000 for the taxable year. Amends the Food Stamp Act of 1977 to disqualify students enrolled in post-secondary educational institutions from participation in the food stamp program if such enrollment is equivalent to full-time employment. Grants tax-exempt status to organizations providing day care for children. Title III: First Amendment Guarantees - Prohibits the Federal Government from imposing legal requirements upon the operation of a church organization which sponsors a child care center, orphanage, foster home, social action training program, emergency shelter for abused children or spouses, school, or juvenile delinquency or drug abuse treatment center or home. Amends provisions of the United States Code relating to judicial procedure to establish a legal presumption in favor of an expansive interpretation of a parent's role in supervising and determining the religious or moral formation of his child, in cases involving such issue. Title IV: Taxation - Amends the Internal Revenue Code to permit married individuals to compute on a separate basis the maximum retirement savings deduction to which each individual is entitled. Permits a maximum deduction of $3,000 for a spouse who is handicapped. Permits married individuals to file separate income tax returns and be taxed according to the same rates as unmarried individuals. Specifies that an individual who works without compensation for a charitable, civic, religious, or political activity shall be considered to be gainfully employed for purposes of eligibility for the child care credit. Allows an additional personal tax exemption of $1,000 for each child born to, or adopted by, a taxpayer during the taxable year. Permits an exemption of $3,000 for the adoption of a handicapped child over the age of three whose parents were not of the same race. Allows an income tax deduction for contributions to a trust established by a taxpayer to provide care to such taxpayer's parents or handicapped relatives. Limits the amount of such deduction to $3,000 for a taxable year. Provides for the tax exemption of such trusts. Title V: Domestic Relations - Prohibits Federal preemption of State laws relating to child or spousal abuse, or juvenile delinquency. Prohibits the expenditure of Federal funds for child abuse programs in any State unless the legislature of such State has specifically authorized such programs. Defines "child abuse" as physical maltreatment and psychological or emotional neglect. Excludes from such definition discipline or corporal punishment applied by a responsible parent or an individual authorized to act in the place of such parent. Grants tax-exempt status to organizations which provide for the treatment and care of individuals who suffer physical or psychological abuse from a spouse, parent, or other family member and to organizations which provide shelter, care, and medical treatment for individuals under the age of 18 who have run away from their homes. Requires federally-funded abortion and venereal disease treatment centers to notify parents of unmarried minors that such minors have requested an abortion, contraceptives, or are undergoing treatment for a venereal disease. Amends the Legal Service Corporation Act to place restrictions on the classes of individuals to whom legal assistance may be given and the circumstances under which such assistance may be given. Prohibits the expenditure of Federal funds to any organization which presents male or female homosexuality as an acceptable alternative life style or which suggests that it can be an acceptable life style. Amends the Civil Rights Act of 1964 to provide that any action taken by an employer against a homosexual shall not be considered an unlawful employment practice. Prohibits any instrumentality of the Federal Government from seeking to enforce nondiscrimination with respect to homosexuals. Title VI: Miscellaneous - Grants jurisdiction to U.S. district courts to hear any cases arising under this Act. Provides for a six year statute of limitation. Provides a civil penalty for persons violating any provision or regulation promulgated pursuant to this Act. Requires the Secretary to report to Congress on the administration of this Act and the progress of the States in effectuating its provisions.
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.
United States · United States Congress · 19 September 1979
Agricultural, Forestry, and Rural Energy Act of 1979 - Amends the Food and Agriculture Act of 1977 to add a new "Title XX--Agricultural, Forestry, and Rural Energy Act" which directs the Secretary of Agriculture to implement an Agricultural, Forestry, and Rural Energy Production, Use, and Conservation Program in order to enable the United States to achieve net energy independence for agricultural and forestry production, processing, and marketing, and to reduce the petroleum and natural gas consumption of rural residents and communities by 50 percent by the year 2000. Directs the Secretary to establish an Agricultural, Forestry, and Rural Energy Board to assist the Secretary by: (1) making a comprehensive assessment of the Nation's agricultural, forestry and rural energy needs, resources, practices, legal authorities, programs, and related elements (such assessment to be updated at least every five years); and (2) preparing the Energy Production, Use, and Conservation Program. Requires the Energy Production, Use, and Conservation Program to: (1) inventory the specific needs and opportunities for public and private investment in agricultural, forestry, and rural energy production, use, and conservation projects; (2) identify estimated costs, returns, results, and benefits associated with such investments; and (3) discuss the priorities and options for the accomplishment of such Program. Requires cooperation with Federal, State, and local agencies and organizations. Demands submission of the completed Program to the Secretary and to Congress within one year after enactment of this Act, with revision at least every five years. Requires annual reports on the Program to Congress by February 1 of each year, the first to be submitted by February 1, 1981. Directs the Secretary of Agriculture to implement an applied research program to develop: (1) economical and energy-efficient fuel hydrocarbons, and petrochemical substitutes from biomass; (2) techniques for using energy so derived in the production, processing, and marketing of agricultural commodities and forest products; (3) economical ways for rural communities to use such energy; (4) the use of wood as an energy-efficient material in building construction; and (5) energy conservation systems and techniques for farmers, owners of forest land, rural residents, and rural communities. Authorizes annual appropriations not to exceed $50,000,000 solely for applied research at State agricultural experiment stations to develop agricultural, forestry, and rural energy production, use, and conservation. Requires the Secretary to study the feasibility of alternate crop-livestock systems to produce both foodstuffs and fiber for domestic and export markets and biomass for use in the production of energy. Directs the Secretary to implement an extension program to disseminate the results of rural energy research and to encourage rural residents and communities to adopt projects for the production and use of biomass energy and energy conservation techniques. Authorizes the annual appropriation of $50,000,000 under the Smith-Lever Act, and $5,000,000 under the Renewable Resources Extension Act of 1978 for rural and forest energy extension work by State extension services. Directs the Secretary to establish (to the extent practicable, at existing Department of Agriculture research facilities) four Wood Energy Centers and four Agricultural Biomass Energy Centers, each in a different geographic region of the United States and located in an area containing substantial amounts of private forest land or intensively used farm land, as appropriate. Requires each Center, under Board direction, to: (1) perform applied wood or agricultural biomass energy production and use and energy conservation research projects; (2) develop an information bank; (3) field-test promising research findings; (4) provide technical assistance to landowners, colleges and universities, and other interested parties; (5) make demonstration projects; (6) disseminate information on new energy technologies; (7) perform energy need analyses for rural residents and communities; (8) perform similar research, field test, and demonstration programs with respect to agricultural commodities; and (9) implement solar energy model farms and demonstration projects. Permits the Secretary to make National Forest Systems wood and residues available to assist in such research and demonstrations. Authorizes annual appropriations of $30,000,000 for Wood Energy Centers and $30,000,000 for Agricultural Biomass Energy Centers. Authorizes the Secretary to share up to 75 percent of the cost of implementing wood energy production practices set forth in agreements for such purposes with owners of nonindustrial private forest land. Requires that such agreements be based on individual forest management plans ensuring maximum development of the land for wood for energy. Authorizes annual appropriations of $100,000,000 for such program. Directs the Secretary to conduct a five-year pilot program of financial assistance to owners of nonindustrial private forest land which shall include, but not be limited to: (1) the insuring and guaranteeing of loans providing periodic loan disbursements; (2) the consolidation for resale in private capital markets of the loan obligations of individual landowners; and (3) the loaning of funds to lending institutions in order to make such guaranteed loans. Declares eligible for such program any private individual, group, Indian tribe or other native group, association, partnership, corporation or other legal entity which owns forest land capable of producing crops of industrial wood, provided the applicant is unable to obtain sufficient credit elsewhere. Requires borrowers to prepare, keep current, and adhere to an individual forest management plan, developed in cooperation with and approved by the State forester (or equivalent official). Limits the maximum amount of any insured or guaranteed loan to any one landowner to $50,000 annually. Authorizes the Secretary to guarantee up to 90 percent of that portion of the overall loan obligation which exceeds the market value of the assets securing such loan. Bases the amount of the periodic loan disbursement upon the future expected market value of the timber securing such loan, limiting the total principal and interest obligation to 80 percent of such value. Allows for adjustment of loan terms, as agreed by both landowner and lender, following periodic reviews of individual loan agreements and forest management plans. Entitles borrowers to prepayment of all or any part of an outstanding loan obligation without penalty. Sets a repayment term of up to 40 years. Allows the interest rate to be set by the lender and borrower. Directs the Secretary to appoint a program development and evaluation committee to advise him regarding the financial assistance program. Requires funding for the program to be drawn from the Rural Development Insurance Fund. Authorizes necessary appropriations for administrative expenses. Limits the total annual expenditure: (1) for insured loans to a maximum $25,000,000; and (2) for guaranteed loans to a maximum of $10,000,000. Authorizes the Secretary to make grants to State for the employment of additional State foresters or equivalent officials to provide technical assistance to owners of private forest land in: (1) identifying the opportunities for, and increasing the production of, wood for energy; and (2) developing individual forest management plans under programs of this Act. Requires the Secretary, in determining the amount of such assistance, to consider the underuse of forest growth in the State and the potential for use of this material in energy production in the State. Permits the Secretary to take necessary actions to make wood energy use training programs available to such foresters. Authorizes the annual appropriation of not more than $8,500,000 for such financial assistance program. Directs the Secretary to establish State advisory committees in States with significant amounts of nonindustrial private forest land to advise the Secretary and the State forester periodically about the effectiveness of Federal programs and the potential for developing markets for wood energy. Authorizes the Secretary to make loans to establish concentration and distribution centers that make fuelwood available to homeowners. Authorizes the annual appropriation of $10,000,000 for five fiscal years. Directs the Secretary to implement a program disseminating information and providing technical assistance with respect to the small-scale production and use of ethanol, methanol, low and medium British thermal unit gas, and other energy forms from agricultural biomass. Requires State extension services to conduct at least 100 workshops annually instructing: (1) interested parties on construction and operation of agricultural biomass energy production facilities; and (2) county extension agents on the conduct of agricultural biomass energy extension at the local level. Directs the Secretary to establish projects for rural energy conservation and the production and use of energy from biomass through direct, insured, and guaranteed loans to finance the construction and operation of commercial or on-farm projects. Authorizes the Secretary to make up to $10,000,000 worth of grants for demonstration for the same purposes. Limits the total amount of such loans made or insured in any fiscal year to not more than $250,000,000 with at least one-third allocated for projects using wood or wood wastes, and at least one-fourth allocated for small-scale facilities for the annual production of at most 2,000,000 gallons of ethanol, or the energy equivalent of other forms of biomass energy. Limits the annual total of guaranteed loans to $1,000,000,000 similarly allocated. Requires: (1) the execution of at least 75 percent of such loans, guarantees, and grants by May 31 of the fiscal year in question; and (2) the coordination of such programs with other specified agriculture and energy loan and grant programs. Amends the Consolidated Farm and Rural Development Act to authorize, for fiscal years 1981 and 1982, not to exceed: (1) $25,000,000 for community facility loans for rural electric cooperatives for projects to generate electricity using nonfossil energy sources including biomass and hydropower; (2) $50,000,000 for direct, insured, or guaranteed farm ownership (real estate) loans for nonfossil energy systems used on farms; (3) $20,000,000 for direct, insured, or guaranteed farm operating loans for equipment using biomass or solar energy or increasing energy conservation; (4) $250,000,000 for guaranteed and $20,000,000 for insured industrial development loans, with authority to transfer amounts between such categories, for commercial biomass energy production projects. Authorizes the Administrator of the Rural Electrification Administration to make grants to owners of rural electric systems, or federations of such owners, for projects demonstrating alternate energy and conservation technologies. Authorizes appropriations for such grants for fiscal years 1980 through 1983. Directs the Farm Credit Administration to encourage the production credit associations, Federal land banks, and banks for cooperatives to use the existing authority in the Farm Credit Act of 1971 to make loans to farmers for the establishment or operation of commercially feasible biomass energy production or energy conservation projects. Amends the Soil Conservation and Domestic Allotment Act to authorize the Secretary to provide cost-sharing financial assistance and technical assistance to agricultural producers for shelter belts, minimum tillage systems, manure or other suitable fertilizer wastes, integrated pest management, energy-efficient irrigation water management, and water conservation measures necessary to improve crop yields in relation to the amount of energy used in crop production. Makes this Act effective October 1, 1979.
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.
United States · United States Congress · 3 August 1979
Directs the Secretary of Labor to require contractors and subcontractors for construction or repair work on public buildings, public works, or federally financed buildings or works to submit notarized statements concerning wages to be paid or paid during the contract or subcontract period at the beginning and end of such period (rather than weekly statements on the wages paid each employee).
United States · United States Congress · 3 August 1979
Amends the Internal Revenue Code to provide a tax exclusion from personal income earned abroad by an individual performing qualified charitable services for a tax-exempt employer. Limits such exclusion to an amount not to exceed a figure computed on a daily basis at an annual rate of $20,000. Sets a formula for the maximum amount of exclusion for an individual who performs such charitable services and also performs other services while residing in a camp located in a hardship area.
United States · United States Congress · 3 August 1979
Amends the Federal Mine Safety and Health Act of 1977 to exempt a State or political subdivision of a State from coverage under the Act. Permits a State, at its election, to develop its own safety and health plan and to submit such plan to the Secretary of Labor for approval. 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 · 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.
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.
United States · United States Congress · 26 July 1979
Amends the National Labor Relations Act and the Railway Labor Act to eliminate all provisions authorizing union security agreements (requiring union membership as a condition of employment).
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.
United States · United States Congress · 16 July 1979
Establishes maximum criminal penalties of ten years imprisonment and/or a $10,000 fine for whoever willfully or maliciously: (1) destroys any of the property of a nuclear utilization or production facility which is operated, controlled, or licensed by the United States; (2) interferes with the working of any such facility; or (3) obstructs the production, utilization, or transmission of energy from such facility.
United States · United States Congress · 12 July 1979
Amends the Internal Revenue Code to increase the exclusion amount from the computation of taxable gifts. Changes the formula for the quarterly calculation of such exclusion to $12,000 (currently, $3,000) of such gifts to the taxpayer plus (currently, minus) the aggregate of the amounts of such gifts to the taxpayer during all preceding calendar quarters of the calendar year. Requires adjustment of the $12,000 figure for cost-of-living increases registered in the Consumer Price Index.
United States · United States Congress · 9 July 1979
Farm Credit Act Amendments of 1979 - Title I: Federal Land Banks and Associations - Amends the Farm Credit Act of 1971 to authorize any Federal land bank, under the supervision of the Farm Credit Administration, to: (1) participate in loans with other Farm Credit System institutions (i.e., Federal land banks, Federal land bank associations, Federal intermediate credit banks, production credit associations, and banks for cooperatives); (2) participate in loans which the land banks are authorized to make with lenders which are not Farm Credit System institutions; (3) sell interests in loans to such lenders; (4) buy from and sell to Farm Credit System institutions interests in loans, other extended financial assistance, and nonvoting stock; (5) make other investments; (6) accept contributions to their capital from Federal land bank associations; (7) enter into agreements with other Farm Credit System institutions to share loan and other losses; (8) issue nonvoting stock to borrowers as a patronage refund; and (9) make or participate with other lenders in long-term real estate mortgage loans not exceeding 85 percent of the appraised value of the real estate security. Makes producers and harvesters of aquatic products eligible for Federal land bank services. Authorizes Federal land bank associations to make capital contributions to a Federal land bank. States that a member of a Federal land bank association need not make the required purchases of land stock with respect to that part of a loan derived from a lender which is not a Farm Credit System institution. Authorizes the Federal land bank associations to pay dividends on a differential basis between different classes and issues of stock and participation certificates corresponding to the value of such classes and issues to the capital or earnings of the Federal land bank in its district. Permits the Federal land bank associations to agree to share loan and other losses with other Farm Credit System institutions. Title II: Federal Intermediate Credit Banks and Production Credit Associations - Authorizes the Federal Intermediate Credit Banks, subject to the supervision of the Farm Credit Administration, to: (1) buy from and sell to Farm Credit System institutions interests in loans, other extended financial assistance and nonvoting stock; (2) make other investments; (3) agree to share loan and other losses with other Farm Credit System institutions; (4) participate with other Farm Credit System institutions in making loans; and (5) issue nonvoting stock to such institutions. Authorizes the Federal intermediate credit banks to discount for, or purchase from other financial institutions loans made to producers and harvesters of aquatic products. Permits any Federal intermediate credit bank to transfer more than 25 percent of its net earnings after expenses to its allocated reserve account (presently, not more than 25 percent of such earnings may be transferred to this account). Authorizes each production credit association, subject to the supervision of the intermediate credit bank in its district and the Farm Credit Administration, to: (1) buy from and sell to any bank in the Farm Credit System interests in loans, other financial assistance extended, and nonvoting stock; (2) participate in loans with other Farm Credit System institutions; (3) agree to share loan and other losses with other Farm Credit System Institutions; (4) issue participation certificates to eligible borrowers in lieu of nonvoting stock; and (5) issue participation certificates or nonvoting stock to any financial institution outside the Farm Credit System with which the association participates in a loan in satisfaction of the requirement that a borrower own such stock or participation certificates. Requires a borrower to own only that amount of stock or participation certificates which is proportionate to that portion of a loan retained by a production credit association when it participates with another lender in making a loan. Authorizes the production credit associations to extend loan assistance to bona fide farmers, ranchers, and producers and harvesters of aquatic products for basic processing and marketing directly related to the borrower's operations. Title III: Banks and Cooperatives - Empowers each bank for cooperatives, subject to the supervision of the Farm Credit Administration, to: (1) participate with other Farm Credit System institutions in making loans; (2) deposit its securities and current funds with any domestic or foreign financial organization (presently, such deposits must be made at a member bank in the Federal Reserve System); (3) buy and sell bankers' acceptances which are obligations of member banks in the Federal Reserve System; (4) buy and sell other obligations including those which arise in the course of transactions which the bank has assisted through loans; (5) buy from and sell to Farm Credit System institutions interests in loans, other financial assistance extended and nonvoting stock; (6) make other investments; (7) invest in foreign and domestic business entities to facilitate the obtaining of credit information and the performance of services related to international transactions; (8) maintain credit balances to assist in the transfer of funds between parties to authorized transactions; (9) agree to share loan and other losses with other Farm Credit System institutions; and (10) issue participation certificates to parties who may not be issued voting stock. Requires all participation certificates, voting and nonvoting stock issued by the banks for cooperatives to be retired at par value. Authorizes the banks for cooperatives to: (1) offer a currency exchange for eligible cooperative associations; and (2) extend loans, loan participation commitments, and other technical and financial assistance to any domestic or foreign party in which a member cooperative has an ownership interest or which engages with the cooperative in dealings in agricultural or aquatic products, farm supplies or the lease of property, provided such assistance substantially benefits the member cooperative. Enables cooperatives solely engaged in furnishing aquatic business services to borrow from the banks for cooperatives. Reduces the degree of ownership in a cooperative which must be held by farmers, producers or harvesters of aquatic products, or other cooperative associations in order to make such a cooperative eligible to borrow from a bank for cooperatives. Requires a bank for cooperatives to retire any equity held by a borrower in default or dissolution at fair market value not to exceed the par value of the equity interest of the borrower. Prohibits the retirement or cancellation of such an equity interest if the bank's capital structure would be adversely affected. Permits each bank for cooperatives to transfer more than 25 percent of its net annual savings to a surplus account. Authorizes the banks for cooperatives to pay patronage refunds to borrowers in the form of participation certificates. Title IV: Provisions Applicable to Two or More Classes of Institutions of the System - Declares that interest rates established by the Farm Credit Administration for loans made by Farm Credit System institutions shall preempt any interest rate limitation imposed by State law. States that when two or more Farm Credit System institutions participate in a loan as authorized by this Act, the terms of such loan shall be those agreed upon by the institutions. Requires that such factors as borrower eligibility, membership, term, amount, loan security and purchase of stock or participation certificates by the borrower are to be governed by the provisions of law applicable to the institution originating the loan. Exempts credit transactions of Farm Credit System institutions from the provisions of any State statute or any other law or regulation which impose, with regard to a credit transaction, any duty or requirement which had been imposed by the Truth in Lending Act before amendment. Authorizes the institutions of the Farm Credit System to organize corporations to perform non-lending functions and services which such institutions are authorized to perform. Empowers the Governor of the Farm Credit Administration to review and revise the charters of such corporations. States that such corporations shall be subject to supervision and examination by the Administration. Title V: District and Farm Credit Administration Organization - Revises the process for the election of farm credit district directors by reducing from three to two the number of nominees in the election poll. Establishes the rate of compensation for the Federal Farm Credit Board at the daily equivalent of the rate prescribed for grade GS-18 of the General Schedule. Authorizes the Board to fix the salary of the Governor of the Farm Credit Administration at any level not exceeding the maximum rate of basic pay in the Executive Schedule. Authorizes the Governor to appoint Deputy Governors to provide assistance in the functioning of the Farm Credit Administration. Exempts the Administration from provisions of Federal law relating to appointments in the competitive civil service, travel expenses, allowances, procurement, and property disposition. Credits employees of Farm Credit System institutions with specified leave and retirement benefits when they are transferred to Federal service in the Farm Credit Administration.
United States · United States Congress · 27 June 1979
Taxpayer Protection and Reimbursement Act - Title I: Amendments to Internal Revenue Code of 1954 - Amends the Internal Revenue Code to award reasonable court costs, including attorneys' fees, 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 "attorneys' 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 recovers all, or all but an insignificant portion of the amount in controversy in a civil tax proceding, or whose position is sustained as to all, or all but an insignificant portion, of the issues involved, and who establishes that the position of the United States in the civil action was unreasonable. Disallows costs and attorneys' fees for certain civil actions involving declaratory judgments. Title II: Amendments to Title 28 - Incorporates into title 28 (Judiciary and Judicial Procedure) of the United States Code the amendments set forth in title I of this Act.
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.
United States · United States Congress · 27 June 1979
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to provide that in determining the excess earnings of an individual, any earnings after such individual attains age 65 shall be excluded.
United States · United States Congress · 21 June 1979
Authorizes a court to award reasonable attorney fees to the prevailing party in any civil action brought by or against the United States, where the court may award such fees in such suits involving private parties (thus applying to Government litigation the common law exceptions to the "American rule" which requires parties to be responsible for their own attorney fees). Entitles: (1) a defendant who is the prevailing party in any civil action in which the United States is a plaintiff; (2) the prevailing party (other than the United States) in any tax action; and (3) the prevailing party in any action for judicial review of an agency adjudication, to a judgment for reasonable attorney fees and costs. Stipulates that such awards in administrative adjudication shall be paid by the particular agency over which the party prevails, but prohibits authorization of appropriations to such agency for the specific purpose of such payments. Directs the Administrative Office of the United States Courts to report annually on the amount of fees and expenses awarded during the preceding fiscal year in such agency adjudications and civil actions.
United States · United States Congress · 20 June 1979
Fuel Energy Conservation Act of 1979 - Establishes uniform national standards for weight and length of vehicles using the Interstate and Defense Highway System.
United States · United States Congress · 19 June 1979
Trade Agreements Act of 1979 - Approves specified trade agreements and the statements of administrative action proposed to implement such agreements. Authorizes the President to accept the final legal instruments embodying such agreements. Limits the President's acceptance authority. Requires the President to submit regulations and any amendments of existing statutes necessary to implement such agreements to Congress. Directs the Special Representative for trade negotiations to keep the Congressional delegates to trade negotiations informed of any requirements of, amendments to, or recommendations under, such agreements. Title I: Countervailing and Antidumping Duties - Amends the Tariff Act of 1930 to require that a countervailing duty be imposed on imported merchandise if: (1) the administering authority determines that such merchandise receives any subsidy from a country subject to the Agreement on Subsidies and Countervailing Measures or a similar agreement; and (2) the U.S. International Trade Commission determines that U.S. industry is materially injured or retarded by reason of such imports. Stipulates that such countervailing duty equal the amount of the net subsidy. Directs the administering authority to investigate whether such a subsidy is being provided to imported merchandise upon receiving: (1) information that such a situation exists; or (2) a petition from an interested party alleging such a situation exists. Stipulates that such petition be filed with the Commission in addition to the administering authority. Requires the administering authority to notify the Commission of any investigation in order that the Commission determine whether there is any indication of material injury to U.S. industry. Requires preliminary and final determinations to be made within specified time periods. Provides for the termination or suspension of such an investigation upon: (1) withdrawal of the petition by the petitioner; or (2) the country which allegedly provides subsidies, agreeing to eliminate such subsidy, cease exports of such merchandise, or (in extraordinary circumstances) eliminate the injurious effect of exports to the United States. Sets forth limitations to such agreements. Requires the administering authority to publish a countervailing duty order upon final affirmative determinations by the administering authority and the Commission concerning subsidies on imported merchandise. Requires that an antidumping duty be imposed on imported merchandise if: (1) the administering authority determines that such merchandise is, or is likely to be, sold in the United States at less than its fair value; and (2) the Commission determines that U.S. industry is materially injured or retarded by reason of such imports. Stipulates that such an antidumping duty equal the amount by which the foreign market value exceeds the U.S. price for such merchandise. Sets forth procedures for investigations by the administering authority and the Commission into sales at less than fair value similar to the countervailing duty investigations. Requires the administering authority to publish an antidumping duty order upon final affirmative determinations by the administering authority and the Commission that imported merchandise is being sold in the United States at less than fair value. Directs the administering authority to review annually: (1) the amounts of countervailing and antidumping duties; and (2) any agreements suspending countervailing or antidumping duty investigations. Requires the results of such review to be published along with any adjustments in the amounts of duty. Authorizes the administering authority to: (1) revoke a countervailing or antidumping duty order; or (2) terminate a suspended investigation after such review. Sets forth methods for determining the amounts of subsidies, material injury, U.S. prices, and foreign market value. Requires the administering authority and the Commission to hold a hearing during the course of any investigation at the request of a party to such investigation. Provides for the establishment of a library of information concerning foreign subsidy practices and countervailing measures. Requires specified information be available to the public. Provides for the confidentiality of certain information. Stipulates that interest be paid on overpayments and underpayments of amounts deposited on imported merchandise subject to countervailing or antidumping duty investigations. Requires the Secretary of the Treasury and the Commission to terminate pending investigations into subsidies or sales at less than market value and continue such investigations pursuant to this title. Amends the Tariff Act of 1930 to make existing provisions concerning countervailing duty investigations applicable only to imported articles from countries not parties to the Agreement. Revises the existing investigation procedures to conform with this title, with specified exceptions. Requires the administering authority to notify the Commission of specified countervailing duty orders. Directs the Commission to determine whether U.S. industry has been materially injured. Directs the administering authority to terminate the waiver of countervailing duties upon being notified by the Commission of an affirmative determination. Stipulates that countervailing duty orders issued under existing provisions shall remain in effect, but subject to review under this title. Continues the waiver of countervailing duty orders applicable to imported merchandise from countries under the Agreement, until the Commission determines whether U.S. industry has been materially injured. Repeals the Antidumping Act, 1921. Continues the effectiveness of findings made under such Act, subject to review under this title. Title II: Customs Valuation - Amends the Tariff Act of 1930 to revise the methods for appraising imported merchandise based on the transaction value, deductive value, computed value, or similar value. Repeals the existing alternative valuation standards. Directs the President to report to Congress with an evaluation of the domestic and international operation of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade. Specifies the effective dates of the revised valuation standards which vary depending on particular circumstances. Amends the Tariff Schedules of the United States to increase the rate of duties on ball and roller bearings and pneumatic tires. Repeals provisions stipulating that the duties on clams, footwear, wool knit gloves, and chemicals be based on the American selling price. Increases the rate of duties on such products. Authorizes the President to modify the descriptions of chemicals contained in the Tariff Schedules in specified circumstances. Title III: Government Procurement - Authorizes the President to waive government procurement regulations for eligible products of designated countries, if such regulations result in less favorable treatment than that accorded to U.S. products or products from countries which are parties to the Agreement. Directs the President to prohibit the procurement of otherwise eligible products from countries which are not designated. Authorizes deferrals and waivers from such prohibition in specified circumstances. Requires the President to report to Congress concerning: (1) the effects on the U.S. economy of the refusal to allow the Agreement to cover governmental entities which are principal purchasers of goods and recommendations of alternative means; and (2) actions to establish reciprocity with industrialized countries in the area of government procurement. Authorizes the President to waive application of the Buy American Act in the case of procurement of civil aircraft and related articles from countries which are parties to the Agreement on Trade in Civil Aircraft, specifies objectives, including more open market access abroad, to be sought in the renegotiations provided for in the Agreement. Directs the President to report to Congress if the renegotiations are not progressing satisfactorily. Requires the President to give careful consideration to monitoring and enforcing the requirements of the Agreement and this title. Directs the President to report to Congress concerning: (1) administrative practices in the United States and other industrial countries regarding country of origin determinations; and (2) the economic impact on labor surplus areas of the waiver of the Buy American Act. Requires the Special Representative for Trade Negotiations to make procurement information available to the designated congressional advisors. Title IV: Technical Barriers to Trade (Standards) - Permits private persons and Federal and State agencies to engage in standards related activities that do not create unnecessary obstacles to U.S. foreign commerce. Requires Federal agencies which are engaged in such activities to: (1) ensure nondiscriminatory treatment of domestic and imported products; (2) take into consideration international standards; and (3) develop standards based on performance criteria. Gives the Special Representative for Trade Negotiations responsibility for: (1) coordinating and developing international trade policy; and (2) coordinating negotiations with foreign countries concerning standards-related activities. Directs the Secretaries of Commerce and Agriculture to establish technical offices within their Departments to carry such functions as the President prescribes to implement this title. Requires the Secretary concerned to consult and coordinate, with the Special Representative, international standards-related activities. Stipulates that private organization members shall represent U.S. interests before any private international standards organization, unless the Secretary concerned has reason to believe such representation will be inadequate. Directs the Secretary concerned to encourage cooperation among interested Federal agencies which are the U.S. representatives to any international standards organization. Directs the Secretary of Commerce to maintain a standards information center to serve as a national collection facility. Authorizes the Special Representative and the Secretary concerned to make grants, enter into contracts, or provide other assistance for assisting appropriate standards-related activities. Requires such officials to solicit technical and policy advise from the trade policy advisory committees. Permits parties to the Agreement and countries extending similar rights and privileges to the United States to make a representation to the Special Representative alleging that a standards-related activity violates U.S. obligations under the Agreement. Directs the interagency trade organization established by the President to review any findings by an appropriate international forum that a standards-related activity violates U.S. obligations under the Agreement. Permits Federal agencies to consider petitions against standards-related activity in specified circumstances. Exempts specified standards activity from this title. Requires the Special Representative to report to Congress concerning international and domestic operation of the Agreement. Title V: Implementation of Certain Tariff Negotiations - Authorizes aggregate reductions in the rates of duty which exceed the maximum specified in the Trade Act of 1974 in specified circumstances. Directs the President to increase the rates of duty on textile products if the Arrangement Regarding International Trade in Textiles, or substitute Arrangement, ceases to be effective. Amends the Tariff Schedules of the United States to provide for the separate tariff treatment of sheep, goats, and prepared beef and veal. Authorizes the President to reduce the rate of duty applicable to yellow dent corn below statutory limitations. Revises the tariff provisions for carrots, dinnerware, watches, and brooms. Authorizes the duty-free entry of agricultural or horticultural machinery, equipment, implements, and parts, with specified exceptions. Continues the duty-free entry of certain wool through June 30, 1985. Converts various specific rates of duty to ad valorem equivalents. Title VI: Civil Aircraft Agreement - Authorizes the President to proclaim duty-free treatment for specified articles certified for use in civil aircraft when the conditions for acceptance of the Agreement on Trade Civil Aircraft are fulfilled. Title VII: Certain Agricultural Measures - Directs the President to limit the amount of quota cheese which may enter the United States. Requires the administering authority, with the Secretary of Agriculture, to determine whether countries are providing subsidies to quota cheese. Permits any person to file a complaint with the Secretary alleging that a quota cheese is being: (1) offered for sale at less than the U.S. domestic market price; and (2) subsidized by a foreign government. Directs the Secretary to investigate such complaint and report the determinations to the President. Requires the President to: (1) impose a fee on the imported article to insure that the price will not be less than the U.S. price; or (2) prohibit or limit the entry of such articles. Stipulates that the countervailing duty provisions under title I of this Act shall be inapplicable with regard to quota cheese from countries with whom we have entered into cheese agreements. Directs the President to increase the quota for chocolate crumb. Establishes limits on the aggregate quantity of specified meat articles which may be imported into the United States. Title VIII: Treatment of Distilled Spirits - Distilled Spirits Tax Revision Act of 1979 - Amends the Internal Revenue Code of 1954 to repeal: (1) the wine-gallon method for determining the excise tax on distilled spirits; (2) the rectification taxes on such spirits; and (3) the occupational taxes on rectifiers. Revises the method for determining the tax on distilled spirits and the time for paying such tax. Revises the provisions concerning the establishment, operations, and bonding of distilled spirits plants to require that all operations of distillers, warehousemen, or processors be conducted only on bonded premises by qualified persons. Revises the procedure for tax refunds for loss of distilled spirits. Permits distilled spirits to be denatured on the bonded premises of a qualified distilled spirits plant. Limits the transfer of wine between bonded premises. Sets forth transitional rules for collecting the distilled spirits taxes. Amends the Tariff Schedules of the United States to repeal the wine-gallon method for assessing duties on distilled spirits, imports and instead, uses the internal revenue standard. Revises the rates of duty on distilled spirits to reflect such change. Directs the President to review foreign barriers to U.S. exports of alcoholic beverages and report the results to Congress. Authorizes the President to proclaim a lower rate of duty on a proof gallon basis upon receiving adequate reciprocal trade concessions. Amends the Tariff Act of 1930 to permit the transfer of specified liquor products between bonded warehouses, regardless of their location. Title IX: Enforcement of United States Rights - Amends the Trade Act of 1974 to direct the President to take all feasible action to: (1) enforce U.S. rights under any trade agreement; and (2) respond to foreign practices which are inconsistent with trade agreements or are unreasonable or discriminatory. Permits the President to take such action even if no petition requesting such action has been filed. Sets forth the procedures for processing petitions filed by interested persons with the Special Representative for Trade Negotiations. Requires the Special Representative to recommend actions to the President after investigating such a petition and consulting with the foreign country concerned. Requires the Special Representative to provide information to private persons about foreign trade practices and trade agreements. Repeals provisions permitting congressional disapproval of such Presidential actions. Title X: Judicial Review - Amends the Tariff Act of 1930 to set forth procedures for judicial review of countervailing and antidumping duty proceedings. Permits any interested party to petition for judicial review. Gives the U.S. Customs Court exclusive jurisdiction of any civil action brought to review a final determination concerning government procurement. Title XI: Miscellaneous Provisions - Amends the Trade Act of 1974 to extend the President's authority to enter into agreements to reduce nontariff barriers or other distortions to trade until January 3, 1988. Authorizes the President to sell import licenses at public auction. Directs the President to seek advice from the private sector concerning the operation of trade agreements and trade policy administration in general. Provides for the establishment of advisory committees representing service interests. Repeals the requirement that advisory committees report to Congress in 1980. Stipulates that committee members shall be consulted before and during negotiations. Exempts committees from reporting requirements contained in the Food and Agriculture Act of 1977. Requires the President to study and report to Congress concerning mutual expansion of market opportunities with other North American countries. Amends the Tariff Act of 1930 to permit the International Trade Commission to investigate matters involving countervailing duty or antidumping law only if such matters in part involve acts independently establishing a basis for relief under the unfair trade practices provisions. Provides for civil penalties for violations of cease and desist orders issued in response to such unfair trade practices. Makes technical amendments to the Trade Act of 1974 and the Tariff Schedules of the United States. Requires monthly reports on the port of entry value of each item in the Tariff Schedules of the United States and the aggregate values of U.S. imports and exports based on such values. Requires the reporting of rates of duty which would be imposed on dutiable imports based on such values. Directs the President to submit a proposal to Congress concerning a restructuring of the executive branch's international trade functions. Requires the President to report to Congress with a review of export promotion and disincentives. Amends the Trade Act of 1974 to include regional economic organizations within the meaning of beneficiary developing country. Permits certain nations which are members of the Organization of Petroleum Exporting Countries to be designated beneficiary developing countries. Revises limitations on the value of goods qualifying for duty-free treatment. Directs the Secretary of Commerce, at the request of any U.S. possession, to determine whether trade concessions have adversely affected tax revenues of such possessions. Authorizes the President to include amounts in the budget to offset such reduced revenues.
United States · United States Congress · 7 June 1979
Directs the Joint Economic Committee to: (1) undertake an emergency study of the current state of the economy and of the problems relating thereto, with special reference to productivity; and (2) provide the Congress with specific recommendations for legislation to remedy the existing ills and improve the performance of the economy. Directs the joint committee to report its findings and recommendations to the Senate not later than December 31, 1980. Authorizes funds, not to exceed $150,000, to carry out the purpose of this resolution.
United States · United States Congress · 6 June 1979
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to repeal the limitation on outside income for beneficiaries age 65 or older.
United States · United States Congress · 24 May 1979
Amends the Internal Revenue Code to provide for an automatic cost of living adjustment to the maximum dollar amount of the income tax deduction for retirement savings contributions to individual retirement accounts (IRA's).
United States · United States Congress · 22 May 1979
Amends the Internal Revenue Code to permit distilled spirits plants to be established solely for producing, processing, storing, using, and distributing distilled spirits exclusively for fuel use. Authorizes the Secretary of the Treasury to exempt such distilled spirits plants from the requirements of the Internal Revenue Code pertaining to distilled spirits, wines, and beers (except requirements pertaining to the payment of the excise tax) when necessary to facilitate the production of fuel. Permits distilled spirits to be withdrawn free of tax from the bonded premises of a distilled spirit plant exclusively for fuel use. Prohibits distilled spirits to be withdrawn, used, sold, or disposed of for any purpose other than fuel use. Specifies that the term "distilled spirits" does not include distilled spirits produced from petroleum, natural gas, or coal.
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.
United States · United States Congress · 15 May 1979
Amends the Clean Air Act and the Clean Air Act Amendments of 1977 to delay for one year certain provisions relating to areas which fail to meet national ambient air quality standards.
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.
United States · United States Congress · 10 May 1979
Authorizes and directs the Committee on Rules and Administration to provide for television and radio coverage of proceedings in the Senate during consideration of the Strategic Arms Limitation Treaty.
United States · United States Congress · 1 May 1979
Requires the Chicago, Milwaukee, Saint Paul and Pacific Railroad Company to continue specified freight service for a period of 90 days unless any discontinuance or abandonment: is authorized by the Interstate Commerce Commission; and (2) no State (or local or regional or transportation authority) opposes such action. Directs the Secretary of Transportation to provide such financial assistance as may be required to maintain the existing level of service by such railroad.
United States · United States Congress · 23 April 1979
Amends the Food Stamp Act of 1977 to direct the Secretary of Agriculture, whenever it is necessary to reduce food stamp allotments to comply with appropriation requirements, to ensure that such reductions reflect the ratio of household income to the income standards of eligibility for households of equal size prescribed by such Act. Authorizes the Secretary to prescribe: (1) special provisions applicable to persons 60 years of age or over and handicapped or disabled persons; and (2) minimum allotments after any reductions. Requires the Secretary to provide the appropriate congressional committees with a statement setting forth the basis of his belief and a description of the manner in which allotments will be reduced whenever he has reason to believe such reductions will be necessary.
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.
United States · United States Congress · 9 April 1979
Sets forth the amount of reimbursement which the Administrator of Veterans' Affairs shall pay to the States for furnishing domiciliary, hospital, or nursing home care to eligible veterans who receive such care in State facilities.
United States · United States Congress · 5 April 1979
Excess Petroleum Profits Tax Act of 1979 - Amends the Internal Revenue Code to impose an excess profits tax on petroleum corporations equal to 90 percent of the amount by which the taxable income of such corporations exceeds the surcharge exemption for the taxable year. Defines the "surcharge exemption" as the percentage rate of return on the capital investment of a petroleum corporation equal to the average rate of return on capital investment for all manufacturing corporations for the taxable year. Exempts from the tax: (1) petroleum corporations which have an invested capital structure of less than $2,500,000; and (2) corporate income which is set aside in a fund for purposes of investment in petroleum research and development. Permits a deduction from corporate income, for purposes of computing the tax imposed by this Act, for investments in: (1) exploration or development of new domestic fuel; (2) increased domestic productive capacity; and (3) research and development of new domestic energy sources and of energy technology. Allows an investment tax credit for investment in facilities for research and development of new domestic energy sources and for facilities to increase the domestic energy supply.
![Official portrait of Sen. Jepsen, Roger W. [R-IA]](https://www.congress.gov/img/member/j000101_200.jpg)