United States · United States Congress · 2 December 1980
Designates the Clinical Center of the National Institutes of Health located in Montgomery County, Maryland, as the Warren Grant Magnuson Clinical Center of the National Institutes of Health. Directs the Committee on Rules and Administration to place appropriate markers or inscriptions at suitable locations within such center to commemorate and designate such building.
United States · United States Congress · 30 September 1980
Equal Access to Justice Act - Excludes from the definition of "party" for purposes of this Act: (1) an individual whose net worth exceeds $1,000,000; and (2) any partnership, corporation, association, organization, or sole owner of an unincorporated business whose net worth exceeds $5,000,000, but includes a cooperative association (as defined in the Agricultural Marketing Act) or a tax-exempt organization (as defined in the Internal Revenue Code) regardless of their net worth. Entitles a prevailing party (other than the United States) to be awarded fees and other expenses, including attorney fees, which were incurred by such party in: (1) an adversary administrative adjudication (excluding ratemaking and license application hearings); or (2) in any civil action, other than a tort, brought by or against the United States, unless the administrative officer conducting such adjudication, or the court having jurisdiction of such action, finds that the position of the agency or the United States was substantially justified or that special circumstances make an award unjust. Allows the administrative officer or the court to reduce any such award to the extent that the prevailing party unduly and unreasonably protracted the final resolution of the matter in controversy. Directs each agency, after consultation with the Chairman of the Administrative Conference of the United States, to establish uniform procedures for the consideration of applications for such awards. Stipulates that such awards in administrative adjudication shall be paid by the particular agency over which the party prevails from funds made available to the agency by appropriation or otherwise for such purpose. Authorizes a party dissatisfied with such award in an administrative adjudication to petition for leave to appeal the decision in an appropriate Federal court. Authorizes a court to award reasonable attorney fees to the prevailing party in any civil action brought by or against the United States or any agency or official of the United States acting in an official capacity, where the court may award such fees in such suits involving private parties (thus applying to Government litigation the common law and statutory exceptions to the "American rule" which requires parties to be responsible for their own attorney fees). Directs the Administrative Conference of the United State (after consultation with the Chief Counsel for Advocacy of the Small Business Administration) and the Administrative Office of the United States Courts to report annually to Congress on the amount of fees and expenses awarded during the preceding fiscal year in such agency adjudications and civil actions. Authorizes necessary appropriations for fiscal years 1982 through 1984 for awards under this Act. Makes this Act effective on October 1, 1981, and applicable to actions pending or commenced after such date. Stipulates that this Act shall not apply to proceedings to determine eligibility for Social Security benefits.
United States · United States Congress · 18 September 1980
Regulatory Negotiation Act of 1980 - Title I: General Provisions - Declares that it is the purpose of this Act to encourage the formation of regulatory negotiation commission as an alternative to the adversarial process of establishing regulatory policy. Defines the term "regulatory negotiation commission" as a group consisting of representatives of the major positions on the issues under consideration which is formed voluntarily by private individuals and organizations to attempt, through negotiation, to reach consensus recommendations on regulatory policy. Title II: Grants for Regulatory Negotiation Commissions - Directs the Chairman of the Administrative Conference of the United States to establish a pilot program to make grants to five regulatory negotiation commission projects during each of fiscal years 1981 and 1982. Restricts such grants to projects pertaining to regulatory policy in the areas of health, safety, and the environment for which: (1) a major law has been enacted, but no rules or regulations have been issued; (2) final rules and regulations have been issued, but are likely to undergo major revision; or (3) basic statutory changes are expected. Requires the Chairman to select the areas for which grant applications will be accepted and to provide notice to the public of such grants. Specifies the information to be included in such an application including: (1) the need for the commission; (2) a proposed membership list for the commission; and (3) a written commitment by each member to negotiate in good faith and to produce a report on negotiations within the necessary time period. Directs the Chairman to approve an application only if the proposed commission: (1) will be able to report expanded areas of consensus among the affected parties; (2) will include balanced and sufficient representation of the major positions of interest in the area of regulatory policy to be considered; and (3) can recommend policy alternatives that will provide significant improvements over existing policy. Permits such grants to be used to employ an administrative director of a commission, to pay travel and per diem expenses of commission members, and to pay other administrative costs. Requires each commission receiving a grant to issue a final report outling areas of consensus, areas of disagreement, and recommendations. Directs an agency, upon request, to send an observer to a commission to provide information and make suggestions to the commission and to report to the agency concerning commission activities. Prohibits such an observer from negotiating policy on behalf of the agency or officially representing the agency. Requires an agency to comment on the report of a commission within a specified period and to submit such comments to the appropriate congressional committees. Directs all Federal agencies engaged in the areas of health, safety, and environmental regulation to review the reports of any regulatory negotiation commission regardless of whether such commission is funded under this Act. Title III: Miscellaneous - Requires the Chairman to report to Congress by January 1, 1983, on the pilot program established under this Act. Authorizes appropriations to carry out the provisions of this Act.
United States · United States Congress · 15 September 1980
Amends the Federal Power Act to authorize the Federal Energy Regulatory Commission to issue licenses and preliminary permits to any cooperative or association of cooperatives for hydroelectric power development. Directs the Commission to give cooperatives and associations of cooperatives preference in issuing permits or licenses and to exempt such cooperatives from the annual rates ordinarily charged by the Federal government. Defines a cooperative as a nonprofitmaking organization of individuals organized primarily to supply electricity to its own members.
United States · United States Congress · 10 September 1980
Inflation Adjustment Act of 1980 - Amends the Internal Revenue Code to require annual cost-of-living adjustments of individual tax rates, zero bracket amounts, related withholding and return requirements, and the personal exemption amounts for 1982 and all years following. Limits the adjustment of individual tax rates to a maximum ten percent. Sets forth a formula for determination of the proper annual adjustment, keyed to the Consumer Price Index. Directs the Secretary of the Treasury to prescribe adjusted tables by December 15 of each calendar year, starting in 1982. Directs the Council on Wage and Price Stability to study the impact of this Act and to report its conclusions and recommendations to the President and the Congress not later than July 1, 1984. Authorizes the President to submit to Congress a plan for suspending all such adjustments for a calendar year if he determines that such adjustments will have a significant adverse effect on the United States economy. States that such suspension plan shall go into effect if neither House of Congress has passed a resolution of disapproval within 60 days following delivery to Congress. Prescribes procedures for consideration of such a resolution.
United States · United States Congress · 8 September 1980
Critical Materials Act of 1980 - Establishes within the Executive Office of the President an Office of Critical Materials to: (1) coordinate Federal materials policies, programs, and decisions; (2) promote an awareness of the extraordinary importance of critical materials to the national economic and defense interests; and (3) provide, within three years after enactment of this Act, a substantive recommendation as to how the Government should be organized to improve the materials policy process and advance a national materials policy. Sets forth the duties of the Office which include: (1) issuing an annual report on the domestic inventory of critical resources with projections on Government and industry needs for such resources and a forecast of prospective major critical materials problems; (2) evaluating industry needs of critical materials; (3) evaluating developments in such materials to recommend Government support of activities which would advance the Nation's interest in securing a continuing supply of such materials; (4) assisting in the development of U.S. foreign policy pertaining to mineral-rich countries and vital material regions of the world; (5) advising the President and Congress on the effects of Government and private activities on the Nation's supply of such materials; and (6) reporting annually to the President and Congress on Office activities. Requires the President to appoint, with the advice and consent of the Senate, a Director of the Office who shall advise the President on critical materials matters. Authorizes the Director to require Federal agencies to furnish necessary statistical data and information. Establishes an advisory panel on critical materials and industry to assist the Director in formulating an annual program agenda for the Office and to provide the Office with information on materials problems and developments. Directs the President to call upon the Director and the Secretaries of State, Defense, and Commerce to meet to coordinate the development of U.S. foreign policy pertaining to mineral-rich countries and vital materials regions and to assist in the development of a material needs program for U.S. defense policy. Requires the Office to provide private industry with nonconfidential information on critical materials and the national critical materials policy process. Directs the Office to: (1) survey the critical materials activities of small business to determine the most promising of such activities and to outline measures and encourage Government assistance to advance such activities; (2) provide information on Government programs to small business; and (3) publish within two years after enactment of this Act a report on the importance of critical materials to small business. Authorizes appropriations to the Office for fiscal years 1981, 1982, and 1983.
United States · United States Congress · 8 September 1980
Amends the Wild and Scenic Rivers Act to authorize the acquisition by the Secretary of the Interior of specified lands adjacent to the Saint Croix River in Douglas County, Wisconsin.
United States · United States Congress · 8 September 1980
Directs the Secretary of the Treasury to pay the unpaid balance of specified bonds issued by a named bank and presently held in trust. Directs the trustee to distribute such moneys to the beneficiaries of such trust.
United States · United States Congress · 4 September 1980
Amends the Internal Revenue Code to allow individual taxpayers a refundable income tax credit for the purchase of new passenger automobiles after May 14, 1980, and before January 1, 1981, which were manufactured by companies whose average fuel economy rating for passenger automobiles in model year 1979 equals or exceeds 120 percent of their rating for model year 1974. Establishes the amount of such credit at $500.
United States · United States Congress · 4 September 1980
National Hostel System Act of 1980 - Directs the National Hostel System Study Commission, established by this Act, to transmit to specified congressional committees, within two fiscal years following the effective date of this Act, a National Hostel System Plan which shall: (1) guide the development and implementation of a national hostel system; (2) encourage the development of hostels by State and local governmental agencies and private, nonprofit organizations; and (3) encourage the operation of hostels by private, nonprofit organizations. Requires the Commission to provide for full public participation during the development of such Plan. Requires the Commission, every six months after the effective date of this Act, and until the Plan is submitted to the specified congressional committees, to submit to such committees a brief and comprehensive written status report on the progress being made toward the completion of the Plan. Terminates the Commission one year after submission of the Plan. Directs the Commission to transmit the proposed Plan to the Secretary of the Interior for review and comment. Requires the Secretary, within 30 days after receipt of the Plan, to submit written comments and recommendations to the Commission. Provides for public review and comment on the Plan. Requires the Commission, within 30 days after the completion of such review procedures, to incorporate into the Plan such comments and recommendations as it deems appropriate and submit the Plan, along with the Secretary's and the public's comments and recommendations, to specified congressional committees. Establishes the National Hostel System Study Commission, whose purpose it shall be to prepare, and to submit to Congress, a National Hostel System Plan, and to perform such other functions as are set forth in this Act. Authorizes the Secretary to make grants to States, units of local government, and private, nonprofit organizations to defray the costs of improvements in, or renovations of, structures and facilities for hostel purposes. Specifies that such grants may be made only for projects approved by the Commission, and limits such grants to amounts not to exceed $200,000. Sets forth the procedures for applying for such grants. Declares that, upon the request of the Secretary, any structure declared excess by any Federal agency shall be transferred to the Secretary to carry out the purposes of this Act. Requires the Secretary to ensure that the State Comprehensive Outdoor Recreation Plan for each State developed pursuant to the Land and Water Conservation Fund Act address the potential and plans for the location and development of hostels. Allows the head of any Federal agency, upon the application of any agency or instrumentality of a State or local government or any private nonprofit organization, to lease any structures and land to such applicant, without charge, for hostel purposes if the Secretary has certified that the applicant meets the standards of the National Hostel System Plan.
United States · United States Congress · 4 September 1980
Amends the Internal Revenue Code to extend for one year provisions providing for refunds of Federal excise taxes on motor fuels used in certain limited passenger capacity, fuel-efficient taxicabs.
United States · United States Congress · 18 August 1980
Investment Tax Act of 1980 - Amends the Internal Revenue Code to allow individuals and corporations a deduction from gross income for a percentage of the cost of recovery property that is depreciable tangible property (equipment or machinery) used in a trade or business or held for the production of income, which is placed in service after December 31, 1980. Establishes four classes and recovery periods for such property: (1) Class 1, two years; (2) Class 2, four years; (3) Class 3, seven years; and (4) Class 4, ten years. Requires assignment of property to the class which has a recovery period at least 40 percent shorter than its present midpoint useful life under the Asset Depreciation Range (ADR). Permits the taxpayer to elect placement of any item of property in the class with the next longer recovery period than the class to which it would otherwise belong. Defines the recovery percentage as the percentage (100 percent, 150 percent, or 200 percent) selected by the taxpayer for a class of items, divided by the number of years in the corresponding recovery period. Requires a taxpayer to establish a recovery account for each class of recovery property. Sets forth formulae for additions to and reductions in such account. Limits the amount of a recovery deduction to the aggregate determined by applying the recovery percentage for each class of property to the balance in the recovery account for such class at the end of such year. Denies eligibility for such deduction to utility property, property subject to amortization, and property depreciable on a basis other than time. Increases from 20 percent to 30 percent the ADR variance from class life for public utility property. Revises the applicable percentage for determination of the investment tax credit to make eligible for such credit: (1) 25 percent of the basis of an asset if its useful life is between two and four years (currently, 33 1/3 percent if its useful life is between three and five years); (2) 60 percent of asset basis if its useful life is between four and seven years (currently, 66 2/3 percent if its useful life is between five and seven years); and (3) 100 percent of basis if its useful life is seven years or greater (currently, the same). Allows election of: (1) 20 year straight line depreciation, with Section 1250 recapture, for structures and structural components; and (2) 15 year straight line depreciation, with Section 1250 recapture, for low income housing. Disallows component depreciation for any taxpayer who elects either the 20 or 15 year straight line depreciation. Repeals provisions of the Code relating to: (1) amortization of real property construction period interest and taxes; and (2) additional first year depreciation allowances for small business. Allows an election to treat the first $50,000 (25,000 in the case of a married individual filing a separate return) of expenditures for depreciable equipment or machinery as currently deductible non-capital expenses. Provides for later recapture of such deductions. Limits such election to equipment or machinery placed in service after December 31, 1980. Increases from ten percent to 25 percent the rehabilitation tax credit for nonresidential structures.
United States · United States Congress · 5 August 1980
Amends the Federal Power Act to include cooperatives as possible licensees and holders of preliminary permits for hydroelectric sites. Defines the term cooperative to mean a nonprofitmaking organization of persons or cooperatives organized primarily for the purpose of supplying electricity to its own members.
United States · United States Congress · 5 August 1980
Amends the Internal Revenue Code to eliminate the requirement that States reduce the amount of unemployment compensation payable for any week to an eligible individual by the amount of certain retirement benefits received by such individual.
United States · United States Congress · 5 August 1980
Authorizes the President to negotiate agreements with foreign governments limiting exports of automobiles and trucks to the United States. Terminates such authority and any agreements pursuant to such authority on July 1, 1985. States that action taken pursuant to such agreements shall not be treated as violating U.S. laws.
United States · United States Congress · 30 July 1980
Small Business Investment Act of 1980 - Amends the Internal Revenue Code to increase from 15 to 25 the maximum number of shareholders a subchapter S corporation may have. Ends the requirement that an employer furnish a W-2 wage report upon termination to any employee whose employment is terminated before the close of the calendar year. Requires issuance of such interim report only upon timely request by such employee, and then within 30 days after receipt of such request. Allows a credit against the individual income tax for incentive stock (original issue common or preferred stock) acquired in a domestic corporation whose equity capital does not exceed $15,000,000 immediately before the unrestricted public offering of such stock. Specifies the amount of such credit to be an amount equal to the sum of: (1) ten percent of the first $10,000 of such taxpayer's adjusted basis; plus (2) five percent of any other amount of such adjusted basis. Limits such credit to $3,000 annually ($6,000 in the case of a married individual filing a joint return). Provides a transitional limit of $1,500 ($3,000 for a joint return) for 1981. Creates a category of incentive stock options for employees, who would not be required to pay tax at the time such an option is exercised and would receive capital gains treatment on the proceeds of any subsequent sale of such stock. Denies the employer any deduction with respect to such stock either at the time of option exercise or at the time of subsequent sale. Requires the issuance of any such option, with shareholder approval, at 100 percent of fair market value. Accepts any stock later determined to be undervalued if issued with a good faith effort to make such issue at not less than fair market value. Allows exercise of such option up to ten years after issuance, and in any sequence. Limits long-term capital gain treatment to the sale of incentive stock held by the employee at least two years after the grant of the option and one year after exercise. Subjects any such stock sold within two years after option grant to ordinary income treatment. Requires an employee to remain an employee continuously from grant to three months prior to exercise. Prohibits the employee from owning more than ten percent of the voting power or value of the stock of the company unless the option price is at least 110 percent of fair market value. Allows a corporation engaged in certain market making activities a deduction from gross income for additions to a reserve for gains for such activities during the taxable year. Defines "market making activities" as the purchase and sale of over-the-counter equity securities by a dealer in securities, or any specialist permitted to act as a dealer, who holds himself out as being willing to buy and sell over-the-counter equity securities for his own account on a regular or continuing basis. Limits eligible securities to over-the-counter equity securities of corporations which, on the last day of the taxable year of the taxpayer preceding the taxable year of the sale or exchange, had $25,000,000 or less of equity securities in such corporation outstanding. Restricts the availability of such deduction to a reserve which has no more than $1,000,000 as of the close of the taxable year, after specified required adjustments. Prohibits any deduction if the amount of the additions to the reserve for the taxable year exceeds 30 percent of the fair market value of average monthly inventory positions carried for market making activities by the taxpayer during such year. Increases from $150,000 to $250,000 ($200,000 for 1981) the minimum credit against the accumulated earnings tax for corporations. Increases the cost of used equipment eligible for the investment tax credit: (1) in general, from $100,000 to $200,000 ($150,000 for 1981); and (2) for a married individual filing a separate return, from $50,000 to $100,000 ($75,000 for 1981). Permits a taxpayer who is required to change his method of accounting pursuant to Revenue Ruling 80-60 (inventory valuation) and Revenue Procedure 80-5 to effect such change only for taxable years beginning after December 31, 1979. Exempts from the excise taxes on gasoline, diesel and special motor fuels any such fuels used in connection with intercity, local and school buses. Allows a taxpayer to elect not to recognize a certain amount of gain from the sale of small business stock, if the proceeds of such sale are used to purchase other small business stock within 18 months. Limits recognition to that portion of any gain in excess of the cost of such other stock. Requires the reduction of the basis of any such subsequently purchased stock by the amount of gain not recognized. Limits small business stock to stock in businesses whose equity capital does not exceed $15,000,000. Reduces the corporate tax rate schedule as follows: (1) from 17 percent to 15 percent of the first $25,000 of income; (2) 30 percent of income between $50,000 and $100,000 (currently $75,000); (3) 40 percent of income between $100,000 and $150,000 (currently, between $75,000 and $100,000); and (4) 46 percent of income in excess of $150,000 (currently $100,000).
United States · United States Congress · 29 July 1980
Small Business Securities Acts Amendments of 1980 - Title I: Amendments to the Investment Company Act of 1940 - Amends the Investment Company Act of 1940 to define "eligible portfolio company" as any issuer which: (1) is organized under the laws of and has its principal place of business in any State or States; (2) is neither an investment company (not including certain small business investment companies) nor any other company specifically excluded from the definition of investment company under such Act; and (3) satisfies one of the following: (a) does not have outstanding securities which are eligible for margin purchase under Federal Reserve Board regulations; (b) is controlled by a business development company, including having an affiliated person who is a director of such eligible portfolio company; or (c) meets such other criteria as the Securities and Exchange Commission may establish. Defines "making available significant managerial assistance" to mean: (1) significant guidance and counsel concerning management, operations, or goals; (2) controlling influence over management or policy; or (3) investment. Defines "business development company" to mean any closed-end company which: (1) is organized under the laws of, and has its principal place of business in, any State or States; (2) is operated for the purpose of investing in the securities of certain companies; and (3) makes significant managerial assistance available to such companies. Deems a company's ownership of ten percent or more of an investment company's voting securities to be ownership by one person (rather than by all the shareholders) if at the time of the most recent acquisition the value of all securities owned by such company of all such investment company issuers does not exceed ten percent of its assets. Directs the Commission to prescribe regulations regarding beneficial ownership in situations of involuntary transfer. Exempts from such Act any closed-end company which: (1) elects to be treated as a business development company; or (2) proposes to make a public offering of its securities as a business development company and to subject itself to such Act within 90 days. Provides that a contract in violation of such Act (or a related rule) shall be unenforceable by either party or by certain third parties unless enforcement or denial of rescission (for partial or full performance) would be more equitable and not inconsistent with such Act. Stipulates that such enforceability provision shall not apply to the lawful part of an illegal contract to the extent it may be severed from such contract, or to preclude recovery against a person for unjust enrichment. Authorizes a qualifying investment company to elect to be regulated as a business development company by filing a notification of election with the Commission. Authorizes: (1) the Commission to prescribe the form and manner of such notification; and (2) a company to voluntarily withdraw its election. Prohibits a business development company from acquiring more than 30 percent of its assets in nonqualifying investments. Sets forth the catagories of qualifying investments. Requires that a majority of a business development company's directors be persons who are not interested parties of such company. Exempts a business development company from such requirements for 90 days (or longer if the Commission so allows) because of the death, disqualification, or resignation of any director(s). Prohibits certain controlling and noncontrolling persons related to a business development company (and certain affiliated persons) from knowingly: (1) selling any security or other property to such company (or a controlled company) unless the sale involves solely (a) securities of which the buyer is the issuer or (b) securities of which the seller is the issuer and which are part of a general offering to the holders of a class of securities; (2) purchasing from such company (or a controlled company) any security or other property except securities issued by the seller; (3) borrowing money or other property from such company (or a controlled company) except as permitted under such Act; and (4) effecting any joint transaction with such company (or a controlled company) in contravention of Commission rules. Authorizes: (1) the Commission, upon application, to permit exemptive relief from such prohibitions (excluding joint transactions); (2) such noncontrolling persons to engage in such prohibited transactions if the required majority (as defined in this title) of the directors or general partners so approve. Excludes from such prohibited transactions: (1) ordinary merchandise sales or purchases or a lessor-lessee relationship incident thereto; (2) acquisition of warrants, options, and (voting) securities purchase rights by a director, officer, general partner, or employee of such company pursuant to an executive compensation plan; and (3) borrowing of money under specified terms by such persons to buy securities pursuant to such plan. Requires the directors of, or general partners in, the business development company to establish procedures to monitor the possible involvement of persons (as set forth in this title) subject to such prohibited transactions. States that: (1) until the Commission adopts rules respecting such transactions those existing rules under such Act regarding closed-end investment companies shall apply; and (2) an ordinary fee or salary paid to a director, officer, or employee of a party to a transaction shall not be considered a "financial interest" or "participation" in such transaction. Permits a business development company to maintain a profit-sharing plan for its directors, officers, and employees if: (1) the plan has the approval of a majority of directors; and (2) the aggregate amount of benefits (paid or accrued) does not exceed 20 percent of such company's net income after taxes in any fiscal year. Stipulates that no plan may be established if such company has: (1) outstanding any option, warrant, or right issued as part of an executive compensation plan; or (2) an investment adviser registered under title II of such Act. Places restrictions on the remunerations that may be received by agents or brokers of a business development company in connection with the sale or purchase of property or securities. Stipulates that the Commission may permit a larger fee if so doing would be in the public interest. Includes specified affiliated persons within such restrictions. Prohibits a business development company from changing the nature of its business or withdrawing its election as such a company without the authorization of a majority of its outstanding voting securities or partnership interests. Applies specified provisions of such Act regarding incorporation, functions, capital structure, loans, distribution and repurchase of securities, records, and liability of controlling persons to a business development company, notwithstanding the exemption provided for in this Act. Title II: Amendments to the Investment Advisers Act of 1940 - Amends the Investment Advisers Act of 1940 to define "business development company" as defined in title I of this Act except that: (1) the company does not have to be a closed-end company; (2) forty percent of such company's assets may be in nonqualifying investments; and (3) the securities may be purchased from any person. Excludes certain investment advisers to business development companies that have elected to be regulated under title I of this Act from registration requirements. States that no shareholder, partner, or beneficial owner of such a company shall be considered a client of such an adviser solely by virtue of his/her relationship with such company. Provides with regard to investment advisory contracts that a performance fee contract between an investment adviser and a business development company is permissible provided that such contract compensation does not exceed 20 percent of the realized capital gains of such company over a specified period of time or as of dates specified in the contract. Title III: Capital Formation - Omnibus Small Business Capital Formation Act of 1980 - Requires the Commission, in consultation with the Small Business Administration, to collect and make available to the public information regarding the capital formation needs and the problems involved with new and small, medium-sized, and independent businesses. Directs the Commission to conduct an annual Government-business forum relating to small business capital formation. Authorizes appropriations for such purposes for fiscal years 1982-1985. Amends the Securities Act of 1933 to authorize the Commission to cooperate with State securities regulatory associations to maximize uniformity in Federal and State securities regulation. Directs the Commission to conduct an annual conference, as well as other meetings as necessary, with such groups. Authorizes appropriations for such purposes for fiscal years 1982-1985. Directs the Commission to try to reduce the costs incurred by small firms in raising capital through the issuance of securities. Title IV: Small Business Issuers' Simplification - Small Business Issuers' Simplification Act of 1980 - Amends the Securities Act of 1933 to exempt from registration requirements an offer or sale to an "accredited investor" (as defined in this title) where the aggregate offering price does not exceed the limit under such Act and where there is no advertising or public solicitation. Title V: Small Offering Exemptions - Securities Small Offering Improvements Act - Amends the Securities Act of 1933 to increase the aggregate value of securities which may be exempted from registration from $2,000,000 to $5,000,000. Amends the Trust Indenture Act of 1939 to: (1) increase the maximum aggregate amount of debt securities exempt from such Act; and (2) grant the Commission authority to lower the amount of debt securities under the revised ceiling amount that may be exempt from such Act.
United States · United States Congress · 28 July 1980
Amends the Internal Revenue Code to apply long-term capital gains treatment to amounts actually paid to a taxpayer in respect of a small business participating debenture, which constitute the distribution of a share of the earnings of the issuer. Defines "small business participating debenture" (SBPD) as a written debt instrument issued by a qualified small business which: (1) is a general obligation of the business; (2) bears interest at not less than the rate prescribed by the Secretary of the Treasury; (3) has a fixed maturity; (4) grants no voting or conversion rights in the business to the purchaser; and (5) provides for the payment of a share of the issuer's earnings. Limits "qualified small business" to one (whether or not incorporated): (1) whose equity capital does not exceed $25,000,000; (2) the face value of all of whose outstanding SBPD's does not exceed $1,000,000; and (3) which has no outstanding securities subject to regulation by the Securities and Exchange Commission. Treats members of a controlled group of companies as a single taxpayer. Denies capital gains treatment where the taxpayer is "related" to the SBPD-issuing company, having at least a ten percent interest in it. Treats losses on such debentures as ordinary losses. Allows an interest expense deduction for interest and share-of-earnings payments made on such a debenture.
United States · United States Congress · 24 July 1980
Family Enterprise Estate and Gift Tax Equity Act - Amends the Internal Revenue Code to increase the unified credit against the estate and gift taxes from $47,000 to $155,800 by specified annual increments through 1985. Increases from $175,000 to $500,000, by specified annual increments through 1985, the minimum gross estate requiring filing of a return. Repeals the existing limitations on the marital deduction for gift and estate taxes. Increases from $3,000 to $6,000 the annual gift tax exclusion. Permits disabled individuals and those receiving social security benefits to meet existing material participation requirements with respect to the special use valuation of certain farms and other real property, if an individual has materially participated in the operation of the farm or business for five out of the eight years preceding the year in which he or she becomes disabled or eligible for such benefits. Permits the spouse of a decedent to meet such requirements if the spouse has actually managed the farm or business for ten years preceding the decedent's death, or takes over active management upon the decedent's death. Permits the owner of a woodland to qualify for the special use valuation if he or she has actively managed the property for ten years prior to death. Reduces from 15 to ten years the length of time a qualified property must be held following the decedent's death before it can be disposed of without incurring a recapture of estate tax benefits. Permits active management rather than material participation as a test for qualification for the estate for spouses, children under 21, students, and disabled individuals who receive property from a decedent who qualified for special use valuation. Repeals the $500,000 limitation on the reduction of the value of qualified real property permitted for application of the special use valuation. Allows like kind exchanges of property without loss of special use valuation qualification. Allows net crop share rentals to qualify for the special use valuation as well as cash rentals. Authorizes the step-up basis of assets recaptured because of loss of the special use valuation. Repeals the requirement that an heir elect special treatment for involuntary conversions of qualified real property, thus making such treatment automatic upon such a conversion. States that gifts made within three years of a decedent's death shall be valued as of the time of transfer rather than as of the date of death. Authorizes an individual to elect to pay a gift tax rather than use the unified tax credit. Eliminates the alternative extension of time for payment of the estate tax where the estate consists largely of an interest in a closely held business. Allows installment payment election if the value of the interest in the closely held business is either 35 percent of the value of the gross estate, or 50 percent of the taxable estate. Allows payment of an installment within six months after the due date without penalty. Allows a disclaimer of an interest in property for estate tax purposes in specified circumstances where such disclaimer does not result in the passing of the interest concerned under the applicable State law.
United States · United States Congress · 24 July 1980
Amends the National Trails System Act to designate a trail system of approximately 1,000 miles in the State of Wisconsin as the Ice Age National Scenic Trail.
United States · United States Congress · 23 July 1980
Amends the Rural Development Act of 1972 to authorize appropriations for the small farm extension programs through fiscal year 1985. Sets forth the formula for the apportionment of such funds to the States.
United States · United States Congress · 22 July 1980
Disapproves the President's determination transmitted to Congress on March 26, 1980 (against providing import relief for the leather wearing apparel industry).
United States · United States Congress · 2 July 1980
Amends the Federal Water Pollution Control Act to authorize the Administrator of the Environmental Protection Agency to make grants to any municipality or intermunicipal or interstate agency for the construction of publicly owned treatment works. Requires 90 percent of the amount appropriated for such grants each fiscal year to be awarded to those eligible municipalities and intermunicipal or interstate agencies which have demonstrated an ability to utilize grants made under such Act in an effective and timely manner and to award ten percent of such funds to those eligible municipalities and intermunicipal or interstate agencies which are under court orders to complete construction of treatment works.
United States · United States Congress · 2 July 1980
Amends the Federal Water Pollution Control Act to authorize the Administrator of the Environmental Protection Agency to make grants to any municipality or intermunicipal or interstate agency, either directly or through the appropriate State if so requested by the State, for the construction of publicly owned treatment works which: (1) are required to be constructed under the provisions of a court order; (2) serve an area which constitutes, or is part of, a Standard Metropolitan Statistical Area; and (3) are estimated to cost in excess of $250,000,000 in order to meet court-ordered requirements. Requires such grants to be equal to 75 percent of the costs of construction. Prohibits such grant from being made unless each such State upon whose priority list such project appears has expended or obligated at least 25 percent of its allotment for such fiscal year for such project. Requires the Administrator to establish a timetable for making such grants so as to best provide for compliance with the court-ordered timetable for construction of the required treatment works.
United States · United States Congress · 1 July 1980
Requires each Federal agency to include in each of its contracts for goods or services a provision specifying that the United States will pay interest on contract payments not paid by the thirtieth day after the agency receives a proper invoice for the goods or services.
United States · United States Congress · 27 June 1980
Declares seven named individuals to have been lawfully admitted to the United States for permanent residence under the Immigration and Nationality Act.
United States · United States Congress · 26 June 1980
Directs the Senate Finance Committee to report to the Senate by September 3, 1980, a responsible, targeted anti- inflationary tax cut to take effect in 1981. Directs the Democratic Task Force on the Economy to recommend to the Senate a comprehensive economic policy at the earliest possible date.
United States · United States Congress · 24 June 1980
Deplores the Soviet violations with respect to Afghanistan. Joins calls for the withdrawal of Soviet troops from Afghanistan. Supports the imposition of penalties on the Soviet Union for its aggression. Urges continued action to draw attention to the Soviet violations and to prevent further Soviet incursions.
United States · United States Congress · 19 June 1980
Disapproves a specified portion of the proposed deferral of budget authority (D80-65A) for Environmental Protection Agency grants for waste treatment works.
United States · United States Congress · 18 June 1980
Expresses the sense of Congress regarding the domestic automotive and truck industry. Declares it to be a goal of the United States to achieve technological superiority in the world automobile and truck industry. Advocates changes in economic, fiscal, and import policies in order to create adequate capital and produce a more favorable climate for the domestic automobile and truck industry.
United States · United States Congress · 17 June 1980
Disapproves a specified portion of the proposed deferral of budget authority (D80-65) for Environmental Protection Agency grants for waste treatment works.
United States · United States Congress · 17 June 1980
Disapproves a specified portion of the proposed deferral of budget authority (D80-65) for Environmental Protection Agency grants for waste treatment works.
United States · United States Congress · 12 June 1980
Small Business Motor Fuel Market Preservation Act of 1980 - Amends the Small Business Act to authorize the Small Business Administration (SBA) to make loans to small businesses acquiring gas stations from a refiner. Makes it unlawful for a refiner, other than an independent or small refiner, to operate a gas station in the United States. Requires a refiner, in disposing of any interest in such a station, to offer a right of first refusal to the dealer at such station. Sets forth the requirements for such an offer. Makes it unlawful for a refiner to sell motor fuel at any time at any point of transfer at different prices (except for price differentials which reflect manufacturing, sale, or delivery differences). Stipulates that a refiner shall: (1) be in violation of this Act if such refiner withholds available motor fuel from a purchaser and then resells such fuel at a lower price to refiner-operated stations; and (2) not be prevented from charging a uniform surcharge in connection with a sale of motor fuel as consideration for the purchaser's use of a refiner's trademark or other such identifying symbol. Makes it unlawful for any person to interfere in any way with the purchasing, selling, or storing of motor fuel by a dealer. Makes if unlawful for any dealer at a station displaying a trademark or identifying symbol of a particular refiner to sell motor fuel not refined by such refiner without providing notice to purchasers. Requires each refiner within 90 days of enactment to provide to the Federal Trade Commission information regarding the number of: (1) gallons of motor fuel sold, consigned, or distributed in each State during the preceding year; and (2) barrels of crude oil produced and refined during the preceding year. Requires persons owning 50 or more motor fuel stations in the United States to report specified information to the Commission. Sets forth fines for violation of this Act. Permits civil actions to be brought against violators of the requirements of the Act.
United States · United States Congress · 10 June 1980
Noninstitutional Long-Term Care Services for the Elderly and Disabled Act - Amends the Social Security Act by adding a new title, title XXI (Noninstitutional Long-Term Care Services for the Elderly and the Disabled), to provide a comprehensive system of noninstitutional medical and social services for individuals aged 65 or over and individuals with chronic disabilities. Entitles an eligible individual to the following benefits: (1) home health services; (2) homemaker-home health aid services; (3) adult day services; and (4) respite care services for up to 14 days, or 336 hours in any year. Sets forth definitions of such benefits. Provides benefits to every individual who: (1) has attained age 65; (2) is disabled and eligible for benefits under titles II (Old-Age, Survivors and Disability Insurance), XVI (Supplemental Security Income), XVIII (Medicare), and XIX (Medicaid) of the Act; (3) was eligible for such benefits but ceased to be so eligible, but only if loss of benefits would seriously jeopardize such individuals ability to continue to live in a noninstitutional community residence and such individual's income is not sufficient to allow such individual to provide a reasonable equivalent of the services available under this Act; and (4) has been certified as eligible by the Secretary of Health and Human Services. States that no eligible individual shall be eligible to receive any benefits under title XXI or any long-term care benefits under titles XIX or XX (Grants to States for Services) of the Act unless such individual has a plan of care, as specified in this Act, and has been screened and assessed by a preadmission assessment and screening team (PAT) in order to determine the types and frequency of services required by such individual and in order to assure the maximum level of independence for such individual. Provides for at least one PAT to serve each unit of general purpose local government in a State. Permits the appropriate State agency to designate a Professional Standards Review Organization (PSRO), an area agency on aging, a hospital, a local government's department of health, a rural health clinic, a health maintenance organization (HMO), a center or agency for the handicapped, or any qualified similar entity as the PAT. Prohibits any hospital with a hospital-based home health agency and any free standing home health agency from being designated as a PAT, except in a rural area in which no other entity can provide PAT services. Directs the Secretary to reimburse any PAT and any State for the reasonable costs incurred in performing duties under this Act. Requires beneficiaries under title XXI to make copayments as follows: (1) 10 percent of the reimbursable amount with respect to home health services for visits in excess of 50 visits in a calendar year; (2) 10 percent of the reimbursable amount with respect to homemaker-home health aide services for visits in excess of 50 visits in a calendar year; and (3) 10 percent of the reimbursable amount with respect to adult day services for visits to an adult day center in excess of 50 visits in a calendar year. Sets limits based on income, on such copayments, with the highest copayments being limited to five percent of an individual's income for individuals with an annual income of over $10,000. Includes SSI and OASDI benefits, unemployment compensation, and pensions as income. Directs the Secretary to pay amounts for benefits incurred by an eligible individual in accordance with specified guidelines. Creates the Federal Long-Term Care Trust Fund into which specified funds will be deposited in order to make the payments required by this Act. Coordinates the provisions of this Act with titles XVIII, XIX, and XX of the Act by providing that no payment shall be made under such titles for services, as defined in title XXI, to or on behalf of an individual who is eligible under title XXI. States that extended care services under titles XVIII, XIX, and XX shall not be covered unless the individual seeking coverage first undergoes a preadmission screening and assessment as provided in title XXI, and the need for such services has been approved under the individual's plan of care. Amends the Internal Revenue Code to allow an annual credit of $100 to a taxpayer caring for an elderly dependent. Directs the Secretary to monitor ten designated States with respect to their PAT's and to report to Congress concerning the utilization of services under titles XVIII, XIX, XX, and XXI of the Act and the effects of implementing a copayment requirement beginning with the first visit as compared to a copayment requirement beginning after 50 visits. Directs the Comptroller General to also conduct an ongoing evaluation of the effect of the use of PAT's with respect to utilization of services. Requires the reports to include a recommended strategy for implementing title XXI on a national basis. Directs the Office of Management and Budget to prepare an analysis of the budgetary impact of the implementation of title XXI on a national basis. States that the provisions of titles XVIII, XIX, XX, and XXI of the Act relating to PAT's shall not become effective until one year after Congress has received evaluations from the Department of Health and Human Services, the Comptroller General, and the OMB.
United States · United States Congress · 10 June 1980
Permits a taxpayer who is required to change his method of accounting pursuant to Revenue Ruling 80-60 (inventory valuation) and Revenue Procedure 80-5 to effect such a change only for taxable years beginning after December 31, 1979.
United States · United States Congress · 10 June 1980
Amends the Internal Revenue Code to impose an additional excise tax on imported automobiles manufactured in a foreign country imports of whose automobiles account for more than ten percent of the new automobiles sold in the United States for the most recent 12-month period for which data are available. Imposes such tax in each case also on parts or accessories sold in connection with such sales. Directs the Secretary of the Treasury to determine for each quarter such tax in an amount equivalent to the nontariff barrier for the same quarter imposed by the foreign country of manufacture on United States automobiles exported to such country. Defines "nontariff barrier" as any practice or procedure of a country which unreasonably burdens, restricts, or discriminates against United States automobiles in such country's automobile market. Includes commodity taxes, inspection or testing procedures, product approval requirements, and road or other excise taxes. Authorizes the President to waive such excise tax for any quarter (up to four consecutive quarters at a stretch) with respect to automobiles manufactured by any person if he determines that such person is making a good faith effort to ameliorate the imbalance in automobile trade between the United States and the country in which such person is located: (1) by limiting exports of his automobiles to the United States; (2) by manufacturing automobiles in the United States; or (3) by complying fully with all treaties and agreements with the United States respecting automobile trade. Specifies circumstances under which such waiver may be extended. Grants the Congress a veto over any such Presidential waiver by way of a disapproval resolution. Describes the procedure for exercising such veto. Requires the appropriation of amounts equivalent to such excise taxes into the Federal Old-Age and Survivors Insurance Trust Fund. Terminates the tax imposed by this Act after December 31, 1985.
United States · United States Congress · 10 June 1980
Social Security Tax Reduction Act of 1980 - Amends the Internal Revenue Code with respect to tax rates for old-age, survivors, and disability insurance: (1) on employees and employers, to increase the 1981 rate from 5.35 percent to 5.4 percent, the 1982 through 1984 rate from 5.4 percent to 5.45 percent, and the 1985 rate from 5.7 percent to 5.75 percent, but hold the 1986 through 1989 rate at the currently legislated 5.7 percent, and the post-1989 rate at 6.2 percent; (2) on the self-employed, to reduce the 1981 rate from 8.00 percent to 7.37 percent, but increase the 1982 through 1984 rate from 8.05 percent to 8.17 percent, and the 1985 rate from 8.55 percent to 8.62 percent, before holding the 1986 through 1989 rate at the currently legislated 8.55 percent, and the post-1989 rate at 9.3 percent. Reduces the rates of tax on employees, employers, and the self-employed for hospital insurance: (1) from 1.3 percent to .73 percent for 1981 through 1984; and (2) from 1.35 percent to .78 percent for 1985. Amends the Social Security Act to reduce the wage base for such taxes and to adjust the formulae for allocation of appropriations to the Disability and Hospital Insurance Trust Fund in order to maintain current levels. Provides for partial funding of hospital insurance program from general revenues.
United States · United States Congress · 6 June 1980
Small Business Motor Fuel Market Preservation Act of 1980 - Amends the Small Business Act to authorize the Small Business Administration (SBA) to make loans to small businesses acquiring gas stations from a refiner. Makes it unlawful for a refiner, other than an independent or small refiner, to operate a gas station in the United States. Requires a refiner, in disposing of any interest in such a station, to offer a right of first refusal to the dealer at such station. Sets forth the requirements for such an offer. Makes it unlawful for a refiner to: (1) exceed specified annual sales limitations in any State (requires the Federal Trade Commission to determine specified limitation formulas); and (2) sell motor fuel at any time at any point of transfer at different prices (except for price differentials which reflect manufacturing, sale, or delivery differences). Stipulates that a refiner shall: (1) be in violation of this Act if such refiner withholds available motor fuel from a purchaser and then resells such fuel at a lower price to refiner-operated stations; and (2) not be prevented from charging a uniform surcharge in connection with a sale of motor fuel as consideration for the purchaser's use of a refiner's trademark or other such identifying symbol. Makes it unlawful for any person to interfere in any way with the purchasing, selling, or storing of motor fuel by a dealer. Makes it unlawful for any dealer at a station displaying a trademark or identifying symbol of a particular refiner to sell motor fuel not refined by such refiner without providing notice to purchasers. Requires each refiner within three months of enactment to provide to the Federal Trade Commission information regarding the number of: (1) gallons of motor fuel sold, consigned, or distributed in each State during the preceding year; (2) gallons of motor fuel sold to its stations in each State during the preceding year; and (3) barrels of crude oil produced and refined during the preceding year. Requires persons owning 50 or more motor fuel stations in the United States to report specified information to the Commission. Sets forth fines for violation of this Act. Permits civil actions to be brought against violators of the requirements of the Act.
United States · United States Congress · 4 June 1980
Farm Labor Contractor Act of 1980 - Amends the Farm Labor Contractor Registration Act of 1963 to exclude any labor union from the definition of "farm labor contractor" (thus exempting labor unions from coverage under such Act). Excludes also from such definition of "farm labor contractor" (but only grants a limited exemption from registration to): any farm, processor, cannery, gin, packing shed, or nursery which, whether or not for a fee, recruits, solicits, hires, furnishes, or transports migrant workers for its own operation, and its employees. Requires such entity and such employees to comply with specified obligations of farm labor contractors to ascertain and disclose certain information to each worker at the time the worker is recruited. Excludes also from such definition of "farm labor contractor" (thus exempting from coverage): (1) any farmer, processor, canner, ginner, packing shed operator, or nurseryman, regardless of the legal form of business organization, if he or she engages in any such activity individually on behalf of an operation owned and operated only by one or more members of his or her immediate family; (2) any employee of such entity who does not recruit, solicit, hire, furnish, or supervise migrant workers, but who may, at any one time, transport not more than two other employees in a vehicle owned or controlled by the entity for which the entity has complied with specified requirements as they pertain to vehicles; and (3) any farmer, processor, ginner, packing shed operator, or nurseryman that engages in such activity for its own operation, regardless of the legal form of business organization, which is owned and operated by one or more members of the same immediate family, or its employees, provided that not more than ten non-family employees performed agricultural labor for it on any single day during the preceding 12-month period. Makes the requirement that every farm contractor ascertain and disclose specified information to each worker at the time the worker is recruited applicable at the time the worker is hired, if the worker is not recruited. Makes inapplicable the requirement that a farm labor contractor inform a worker of the sums paid to such contractor on account of the labor of such worker, whenever a specified exempt entity pays agricultural workers directly by check. Requires that the itemized statement of wages and withholdings, which contractors are required to give workers, include a statement of net earnings. Requires that every farm, processor, cannery, gin, packing shed, or nursery, and its employees (as described in the limited exemption above): (1) deal only with properly registered farm labor contractors and comply with specified obligations (except registration) and prohibitions for farm labor contractors and with other specified requirements of such Act; (2) maintain a policy of insurance or show satisfactory proof of financial responsibility under such Act; (3) maintain all vehicles and housing in accordance with specified standards; (4) refrain from knowingly giving false or misleading information to migrant workers concerning the terms, conditions, or existence of agricultural employment; and (5) not fail, without justification, to comply with the terms of any working arrangements made with migrant workers. Makes penalty provisions of such Act applicable to such entities and their employees that have been granted such limited exemption from coverage.
United States · United States Congress · 28 May 1980
Omnibus Small Business Capital Formation Act of 1980 - Directs the Securities and Exchange Commission, in consultation with the Small Business Administration, to analyze and make public information regarding the capital formation and the problems and costs involved with new, small, medium-sized, and independent businesses. Directs the Commission to conduct an annual Government-business forum to review problems and programs relating to small business capital formation. Authorizes appropriations for the Commission to carry out the provisions of this Act for fiscal years 1981-1985. Amends the Securities Act of 1933 to authorize the Commission to cooperate with State securities regulatory associations to effectuate greater uniformity in Federal-State securities matters. Directs the Commission to conduct an annual conference regarding such purpose. Directs the Commission to identify and reduce the costs of raising capital by small companies with aggregate outstanding securities and other indebtedness of not more than $25,000,000. Limits the liability of an attorney, accountant, or other independent professional for an act or omission in the course of performing services for a small business' public securities offering.
United States · United States Congress · 22 May 1980
Motor Gasoline Incremental Pricing Act of 1980 - Directs the President to establish a program providing for: (1) the distribution of coupons for purchasing gasoline at a discounted price; (2) the distribution of coupons for no more than 50 percent of each State's actual total of gasoline sold; (3) limitations on the price charged by gasoline retailers; (4) the distribution of coupons within each State; and (5) payments by or to retailers based on the amount of coupons collected. Restricts coupons to no more than two vehicles per family. Requires congressional approval of the regulations establishing such program.
United States · United States Congress · 21 May 1980
Small Business Innovation Act of 1980 - Declares that it is in the national interest to strengthen the innovative abilities of small businesses, and to enhance their role in Federal research and development contracts. Amends the Small Business Act to direct the Small Business Administration (SBA) to: (1) advise and assist Federal agencies in meeting small business research development percentages (as set forth under this Act); (2) utilize the SBA's procurement automated source system to ensure such contract and innovation research opportunities; (3) coordinate the release schedule of small business innovation research (SBIR) solicitations; (4) monitor such programs; and (5) report annually to the Senate Select and the House Small Business Committees. Directs each Federal agency to award to small businesses in fiscal years 1982 and 1983 specified dollar amounts in research and research and development contracts and subcontracts. Directs each Federal agency with an annual research and research and development budget in excess of $100,000,000 to establish an SBIR program beginning in fiscal year 1982. States that such program shall not be less than one percent of the agency's annual research and research and development budget. Sets forth administrative procedures for resolving an agency's noncompliance with small business research and development contract requirements because of interference with national security or the agency's mission. Provides that a Federal agency required to establish an SBIR program shall: (1) determine project categories for such program; (2) issue solicitations in accordance with a schedule determined in cooperation with the SBA; (3) evaluate, select, and administer SBIR proposals and contracts; (4) make progress payments to contractors; and (5) make quarterly reports to the Office of Procurement Assistance and Office of Advocacy of the SBA and the appropriate Congressional committees. Requires a Federal agency with an SBIR program or small business research and development contracts to report quarterly to the Office of Procurement Assistance and Office of Advocacy of the SBA, and to the appropriate Congressional committees, respecting: (1) the number and dollar amount of research contracts over $10,000 awarded to small businesses; and (2) SBIR contracts. Defines "contract," "small business innovation solicitation program (SBIR)," and "research and research and development" for purposes of this Act. Directs the Administrator of the Office of Federal Procurement Policy, in cooperation with the Office of Procurement Assistance and Office of Advocacy of the SBA, to issue guidelines for the SBIR program and for research and development contracts within 120 days of enactment of this Act.
United States · United States Congress · 21 May 1980
Authorizes the President to present a gold-plated medal, on behalf of the Congress, to those athletes selected through the Olympic trial process to be members of the United States Summer Olympic Team of 1980. Directs the Secretary of the Treasury to cause to be struck 650 such medals with suitable emblems. Declares that such medals are national medals and that funds to carry out this Act shall be made available under the Amateur Sports Act of 1978.
![Official portrait of Sen. Nelson, Gaylord [D-WI]](https://www.congress.gov/img/member/n000033_200.jpg)