United States · United States Congress · 10 January 1977
Small Business Administrative Review Act - Title I: Establishes a Small Business Administrative Review Court as an independent agency within the Executive Branch. Outlines the organization of the Court, its divisions and sessions. Grants to the court jurisdiction over any fine, citation or order issued by a department or agency of the Federal Government to any citizen or resident alien of the United States, such fine, citation, or order having a dollar value of $2,500 or less. Allows the court to rescind any such fine, citation or order, based on its findings. Requires the Court to issue a report on each proceeding. Title II: Describes the rules of procedure and service of process of the court. Title III: Requires the chief judge of the court to submit to the President and the Congress not later than four years after the enactment of this Act a report including an assessment of the success of the court in fulfilling its functions.
United States · United States Congress · 10 January 1977
Export Administration and Foreign Boycott Amendments Act - Title I: Export Administration Improvements and Extension - Amends the Export Administration Act of 1969 to extend the authority granted by such Act to September 30, 1977. Requires that appropriations to carry out the Export Administration Act of 1969 be specifically authorized by Congress for each fiscal year after October 1, 1977. Revises the criteria for imposition of export controls for national security purposes. Eliminates the authority of the Secretary of Commerce to assign priority to such controls. Revises the authority of the President to impose export controls for national security purposes without regard to the availability of the controlled articles from sources other than the United States in order to require the President to predicate the imposition of controls on articles available from other sources upon a determination that absence of such a control would be detrimental to the national security of the United States. Revises the policy for control of exports for national security purposes under such Act to redefine "controlled country" as a country to which exports are restricted for national security or foreign policy purposes, rather than as a Communist country. Amends such Act to permit agricultural commodities purchased by or for a foreign country to remain in the United States free of quantitative limitations on exports relating to domestic supply and inflationary impact, upon approval by the Secretary of Commerce, in consultation with the Secretary of Agriculture, and under regulations for such export which the Secretary of Commerce is herein authorized to issue. Permits Congressional disapproval of any action by the President under such regulations to prohibit or curtail agricultural exports. Specifies that any export license application under such Act shall be deemed approved within 90 days of its receipt unless disapproved or unless the applicant is notified that additional time is required for the decision. Amends the Export Administration Act of 1969 to require persons agreeing to transfer technical data or other information to any controlled country to furnish information with respect to such agreement to the Secretary of Commerce, under regulations promulgated to monitor the effects of such transfers. Directs the Secretary to study technical data exports and their effects upon the national security or foreign policy of the United States, and to submit a report of such study to Congress. Amends such Act to exclude petroleum products refined in United States Foreign-Trade Zones, or Guam, from foreign crude oil export controls to prevent excessive drain of scarce materials except if the Secretary of Commerce finds that such products are in short supply and issues regulations herein authorized to limit such exports. Prohibits the exportation of horses by sea for slaughter. Directs the Secretary of Commerce to account for technical assistance and technical advisory committees in semiannual reports to Congress under such Act. Requires the Secretary to review regulations under such Act in order to report to Congress on simplification of such regulations. Increases the terms of persons on such committees. Increases the fine for violations of such Act to $25,000 for the first offense and to $50,000 for a subsequent offense. Increases the fine for prohibited exports to Communist-dominated nations to $50,000. Increases the civil penalty for such violation of such Act to $10,000. Permits suspension of the payment of export licensing penalties for a probationary period. Amends the Export Administration Act of 1969 to stipulate that such Act shall not be construed as authority for withholding information from Congress. Requires the President to make every reasonable effort to reduce aid to international terrorists before resorting to export controls for that purpose. Amends the requirements for reports to Congress and to the President under such Act by appropriate departments or agencies to specify information to be included in such reports and to require semiannual rather than quarterly reports. Requires a special report to Congress by the President on multilateral export controls, and a special report to Congress by the Secretary of Commerce with respect to modification of unilateral and multilateral export control lists. Requires any employee of the Department of Commerce performing functions under the Export Administration Act to disclose interests affected by such Act. Imposes civil penalties for violation of this requirement. Title II: Foreign Boycotts - Amends the Export Administration Act of 1969 to direct the President to promulgate regulations: (1) to prohibit any United States person from supporting any boycott by a foreign country against any country friendly to the United States; and (2) to require the reporting of requests for such compliance to the Secretary of Commerce. Permits the suspension or revocation of the authority of any United States person to export as a penalty for violation of such regulations. Title III: Exports of Nuclear Material and Technology - Amends the Export Administration Act of 1969 to regulate the export of nuclear material, equipment, and devices. Requires any agreement for such export to meet specified criteria with respect to reprocessing provisions and inspection by the International Atomic Energy Agency. Directs the Secretary of State to seek inclusion of such requirements in agreements made prior to this Act and to seek periodic reports on the status of inventories of plutonium, U233, and enriched uranium possessed under such agreements by non-nuclear weapons parties which are not subject to International Atomic Energy Agency safeguards. Prohibits issuance of nuclear export licenses unless the recipient country has agreed that such export will not be used for any nuclear explosive device. Specifies conditions under which nuclear materials, exported under such agreements, may be reprocessed. Declares it the sense of Congress that the President should seek international agreements regulating the use and transfer of nuclear materials. Requires the President to study the extent to which United States training of foreign nationals in nuclear engineering and related fields contributes to nuclear proliferation. Prohibits the use of funds authorized under the Foreign Assistance Act of 1961 for the construction, operation, or supply of nuclear powerplants.
United States · United States Congress · 10 January 1977
Full Employment and Balanced Growth Act - Title I: Establishment of Goals, Planning, and General Economic Policies - Amends the Employment Act of 1946 to declare that all adult Americans able, willing, and seeking work have the right to useful paid employment at fair rates of compensation. States that, in moving toward the goal of full employment, it shall be an objective to maintain trends in the ratio of private employment to civilian public employment and that the first priority is to expand conventional private jobs through policies made available under this Act. Directs the President in each annual Economic Report to recommend numerical goals for employment, production, and purchasing power, as well as policies to support these goals and achieve balanced growth and full employment. Requires the preparation of a Full Employment and Balanced Growth Plan, prepared with the assistance of Economic Advisers and in consultation with the Office of Management and Budget. Requires that such plan set forth foreseeable social and economic goals; provide estimates of unmet social and economic needs; identify available and needed resources; and contain long-term economic goals including: (1) full employment goals set at the number of jobs to be provided in order to reduce unemployment to the minimum level of functional unemployment consistent with efficient job search and labor mobility, (2) full production goals set at levels of output estimated to be yielded by achievement of full employment goals, and (3) full purchasing power goals set at levels estimated to be necessary for attaining and maintaining full employment and production while contributing to an equitable distribution of purchasing power. States that in achieving such goals the President shall include the objective of holding the annual rate of price increases to levels consistent with reasonable price stability. Requires the full employment goal to be consistent with an adult unemployment rate not in excess of three percent. Requires that the plan propose priority policies and programs to support full employment and balanced growth and enumerates sectors of the economy to be included in such policies and programs. Directs the President to submit proposals improving the efficiency and economy of the Federal Government. Requires the Presidents' Budget and Economic Report to set forth the level and composition of Federal expenditures, tax policy, and monetary policy consistent with and in promotion of the goals and policies contained in this Act. Directs the Federal Reserve Board to report to the President and Congress, identifying the extent to which the Federal Reserve will support the economic goals recommended by the President. Stipulates that each Economic Report contain a comprehensive set of anti-inflation policies to supplement monetary and fiscal policy. Establishes an Advisory Committee on Full Employment and Balanced Growth to advise and assist the Council of Economic Advisers. Directs the Council of Economic Advisers to prepare the Full Employment and Balanced Growth Plan and to consult with the Advisory Committee. Title II: Countercyclical, Structural, and Youth Employment Policies - Directs the President to transmit to Congress within 90 days after the enactment of this Act a proposal, together with necessary legislation, establishing permanent supplementary employment policies and programs required to reduce high unemployment arising from cyclical movements in the economy. Specifies types of programs which should be considered by the President in establishing component parts of such proposal and the means to be utilized in coordinating them. Requires the President to transmit to Congress within such period legislation creating a permanent grant program related to the stabilization and needed growth of State and local budgets. Directs the President to transmit to Congress within 180 days after the enactment of this Act (1) a comprehensive regional and structural employment proposal designed to reduce chronic underutilization of human and capital resources in certain areas of the country and in groups within the labor force, and (2) legislation providing institutional means to encourage public and private investment in areas with substantial unemployment and to provide an alternative source of capital funds for local and State governments to finance public facilities. Directs the President to transmit to Congress legislation creating a comprehensive youth employment program which utilizes existing resources and facilities and provides additional employment programs. Directs the President to provide job opportunities through reservoirs of federally operated public employment projects and approved private nonprofit employment projects to the extent that willing, able adults are not otherwise provided job opportunities. Establishes, within the Department of Labor, a Full Employment Office to assist in creating such employment opportunities. Directs the President to transmit to Congress a proposal, together with such legislation as is necessary, on how the income maintenance and employment policies can be integrated to insure that employment is substituted for income maintenance to the maximum extent feasible. Title III: Policies and Procedures for Congressional Review - Requires the Joint Economic Committee to carry out overall review of executive branch policies under this Act. Requires the Committee on the Budget of the Senate and the Committee on the Budget of the House of Representatives to review the fiscal policy, economy in government policies, and Federal budget priorities recommended by the President. Requires the Joint Economic Committee to review and make recommendations to Congress on annual numerical goals for employment, production, and purchasing power proposed by the President. Provides for Congressional review of the Full Employment and Balanced Growth Plan, including reports to the Joint Economic Committee from the standing committees of Congress on matters that relate to the plan, public hearings before the Joint Economic Committee, and consideration of State and local views on the plan. Establishes a Division of Full Employment and Balanced Growth within the Congressional Budget Office to assist the Joint Economic Committee in the discharge of its duties under this Act. Provides that the provisions of this title, with specified exceptions, be incorporated into the rules of the House of Representatives and Senate, respectively. Title IV: General Provisions - Makes general provisions with respect to nondiscrimination, labor standards, and authorizations of appropriations.
United States · United States Congress · 10 January 1977
Sunset Act - Title I: Authorizations of New Budget Authority - Sets forth a five-year schedule for review and reauthorization of all Federal programs according to budget function and subfunction as set forth in the Budget of the United States Government for fiscal year 1977. States that no program not specifically reauthorized by Congress pursuant to this Act shall continue to function after the review date set forth in such schedule. Excepts from the requirements of this Act specified programs such as health care services, general retirement and disability insurance, and Federal employment retirement and disability payments. Permits legislation authorizing Federal program review more often than every five years as required by this Act. Requires the Comptroller General to identify for Congress for each program being reviewed the type of budget authority such program has and those inactive programs for which no outlays have been made during fiscal years 1976 and 1977. Title II: Review of Programs - Requires the authorizing committees of the Senate and House of Representatives to conduct "sunset reviews" of all programs prior to the review date applicable to such program and to issue a report on the findings of such review. Sets forth guidelines for the content of such sunset reviews including the identification of programs with duplicative objectives and an assessment of the impact of eliminating the program or funding it at a lower level. Provides the authorizing committees with assistance from the Government Accounting Office, the Congressional Budget Office, and the Congressional Research Service in carrying out such sunset reviews. Title III: Citizens' Commission on the Organization and Operation of Government - Establishes a Citizens' Commission on the Organization and Operation of Government to study and make recommendations on ways to improve the efficiency and effectiveness of the Federal Government. Requires the Commission to submit its final report together with its findings and recommendations no later than September 30, 1980. Requires the Comptroller General to report once a year for two years after submission of the Commission's final report the status of actions taken as a result of the report. Terminates the Commission 90 days after submission of its final report. Authorizes to be appropriated $12,000,000 to carry out the provisions of this title. Title IV: Tax Expenditures - Requires the Joint Committee on Taxation, after consultation with the Secretary of the Treasury and the Budget Committees of the House and Senate, to prepare a reauthorization schedule for all tax expenditures, similar to the schedule set out in Title I for Federal programs, and to report its recommendations to the Committees on Ways and Means and Finance. Requires the Congress to take final action before the end of the 95th Congress on the schedule for tax expenditures. States that, following the adoption of the schedule, the Committees on Ways and Means and Finance are required to conduct "sunset" reviews of tax expenditures according to the schedule. Sets forth guidelines for such reviews similar to those set out in Title II for such programs. Title V: Miscellaneous - Requires executive department agency heads to submit to Congress (after the President has submitted his budget) a statement of that agency's request for new budget authority as transmitted to the Office of Management and Budget. Requires agency heads to furnish the authorizing committees of Congress information regarding supplemental budget requests and supplemental estimates of outlays. Provides for a one-year grace period for programs which have not been specifically reauthorized by the scheduled time.
United States · United States Congress · 10 January 1977
Constitutional Amendment - Provides that the people of the several States, and the District of Columbia, shall elect the President and Vice President. Requires each elector to cast a single vote for two persons who shall have consented to the joining of their names as candidates for the offices of President and Vice President. Requires the electors of President and Vice President in each State to have the qualifications requisite for electors of the most numerous branch of the State legislature, except that for electors of President and Vice President, the legislature of any State may prescribe less restrictive residence qualifications and for electors of President and Vice President the Congress may establish uniform residence qualifications. Provides that the pair of persons having the greatest number of votes for President and Vice President shall be elected, if such number be at least 40 percent of the whole number of votes cast for such offices. Provides that if no pair of persons has such number, a runoff election shall be held in which the choice of President and Vice President shall be made from the two pairs of persons who received the highest numbers of votes. Requires the days for such elections to be determined by Congress and to be uniform throughout the United States. Requires Congress to prescribe by law the time, place, and manner in which the results for such elections shall be ascertained and declared. Allows Congress to provide for the case of the death, inability, or withdrawal of any candidate for President or Vice President before a President and Vice President have been elected, and for the case of the death of both the President-elect and Vice President-elect.
United States · United States Congress · 10 January 1977
Amends Title XVIII (Medicare) of the Social Security Act to authorize payment for specified services performed by chiropractors, including x-rays and physical examinations, and related routine laboratory tests.
United States · United States Congress · 10 January 1977
Civil Rights Improvements Act - Declares the right to enjoy one's reputation as a right secured by the due process clause of the fourteenth amendment for purposes of provisions authorizing civil suits against persons depriving others under color of law of their constitutional and Federal statutory rights. Renders a State, unit of local government, or agency thereof, liable for damages and subject to injunctions for acts of its agents which result in the deprivation of such rights if: (1) the official directly responsible for the employee who committed such violation either directed or encouraged the violation or failed to act to remedy a pervasive pattern of unconstitutional or unlawful conduct by the employee; or (2) the party seeking relief establishes that one or more government officers engaged in grossly negligent conduct in violation of his rights but cannot identify, or prove causation with regard to, any such officer. Renders a prosecuting officer of a State, municipality, or other unit of local government liable for damages or subject to an injunction for failure to disclose to the defendant in any criminal proceeding, upon the request of such defendant or his counsel, all material evidence which such officer knows or reasonably should know is exculpatory to the defendant. Prohibits a Federal court from refusing to proceed in a civil action for the deprivation of civil rights by persons acting under color of law on the ground that either: (1) the action contains an undecided issue of State law the resolution of which could make unnecessary a decision on the Federal issues; or (2) the plaintiff has failed to exhaust State remedies. Prohibits, except under extraordinary circumstances, a Federal court from proceeding in a civil action for the deprivation of civil rights by a person acting under color of law if there is pending in a State or local court a criminal action against the plaintiff based on the same facts. Authorizes the Federal court to enjoin such a criminal action if such a civil action is pending at the time of its institution. Prohibits a Federal court from refusing to hear a civil action for the deprivation of constitutional or Federal statutory rights by persons acting under color of law or res judicata or collateral estoppel grounds based upon State or local proceedings, but limits relief which a Federal court may grant under such circumstances.
United States · United States Congress · 10 January 1977
Health Security Act - Title I: Health Security Benefits - Makes every resident of the U.S. (and every non-resident citizen when in the U.S.) eligible for covered services. Permits reciprocal and "buy-in" agreements for groups or non- resident aliens, and in some cases benefits to U.S. residents when visiting in other countries. Entitles every eligible person to have payments made by the Health Security Board for covered services provided within the United States by a participating provider. Extends coverage to all necessary professional services of physicians, wherever furnished. Extends coverage to: (1) comprehensive dental services (exclusive of most orthodontic services) for children under age 15, with the covered age group increasing by two years each year until all those under age 25 are covered; (2) inpatient and outpatient hospital services and services of a home health agency; and (3) pathology and radiology services as parts of institutional services. Limits payment for skilled nursing home care. Limits the psychiatric hospital benefit to 45 consecutive days of active treatment during a spell of illness. Extends coverage to two categories of drug use: prescribed medicines administered to inpatients or outpatients within participating hospitals or to enrollees of comprehensive health service organizations; and drugs necessary for the treatment of specified chronic illnesses or conditions requiring long or expensive therapy. Requires the Board and the Secretary of Health, Education, and Welfare to establish two lists of approved drugs, taking into account the safety, efficacy and cost of each drug. Lists approved medicines available for use in institutions and by comprehensive health service organizations and those available for use outside such organized settings. Declares that the appliances benefit is similar in concept and operation to the drug benefit, subject to a limitation on aggregate cost. Extends coverage to professional services of optometrists and podiatrists, subject to regulations, and diagnostic or therapeutic services furnished by independent pathology laboratories and radiology services. Excludes from coverage: (1) health services furnished or paid for under a workmen's compensation law; and (2) services of a professional practitioner if they are furnished in a hospital which is not a participating provider. Requires that participating providers meet standards established in this title or by the Board. Allows eligible professional practitioners to practice in the State where they are licensed and requires that all newly licensed applicants for participation meet national standards established by the Board in addition to existing State standards. Establishes conditions of participation for general hospitals. Makes psychiatric hospitals eligible to participate only if the Board finds that the hospital is engaged in furnishing active diagnostic, therapeutic and rehabilitative services to mentally ill patients. Establishes conditions of participation for skilled nursing homes similar to those established for extended care facilities under Medicare. Makes provisions for the participation of home health service agencies. Allows the following to participate as providers of health services under this Act: (1) a health maintenance organization which undertakes to provide an enrolled population either with complete health care or, at least, with complete health security services (other than institutional services, mental health or dental services) for the maintenance of health and the care of ambulatory patients; (2) a foundation sponsored by a county or other local medical society; and (3) community health centers or the like which, though furnishing services as comprehensive as are required by this Act, do not serve an enrolled or otherwise predetermined population and may not meet other requirements of this Act. Permits the Board to contract directly with public or other nonprofit mental health centers and mental health day care services. Specifies the conditions under which independent pathology laboratories, independent radiological services, and providers of drugs, devices, appliances, equipment, or ambulance services may qualify as providers under the Health Security Program. Requires that a participating skilled nursing home have in effect an agreement with at least one participating hospital for the transfer of patients and medical and other information as medically appropriate. Prohibits in malpractice judgments any damages to be awarded to the injured party for the cost of medical services which he is entitled to receive under this Act. Excludes the institutions of the Department of Defense and the Veterans' Administration, and institutions of the Department of Health, Education, and Welfare serving merchant seamen or Indians or Alaskan natives, from serving as participating providers, as well as any employee of these institutions when acting as an employee. Allows reimbursement for any services furnished by such institutions or agencies to eligible persons who are not a part of their normal clientele. Permits a physician, dentist, optometrist, or podiatrist, licensed in one State and meeting the national standards, to furnish Health Security benefits in any other State. Grants similar authority to other health professional and nonprofessional personnel. Establishes the Health Security Trust Fund, to receive the net assets of existing (Medicare) funds taken over by the Health Security program, the yield of the Health Security taxes, and the Government's contribution from general revenues amounting to 100 percent of the yield from these taxes. Directs that three separate accounts be established in the Health Security Trust Fund: a Health Service Account, a Health Resources Development Account, and an Administration Account. Allocates the Health Services account among the regions of the country. Stipulates that the allocation to each region shall be based on the aggregate sum expended during the most recent 12-month period for covered services (with appropriate modification for estimated changes in the consumer price index, the expected number of eligible beneficiaries, and estimated changes in the number of participating providers). Directs the Board to divide the allocation to each region into funds available to pay: institutional services; physician services; dental services; furnishing of drugs; furnishing of devices, appliances, equipment; and miscellaneous services. Stipulates that payments for covered services provided to eligible persons by participating providers shall be made from the Health Service Account in the Trust Fund. Authorizes the Board to experiment with other methods of reimbursement so long as the experimental method does not increase the cost of service or lead to overutilization or underutilization of services. Stipulates that skilled nursing homes and home health agencies shall be paid in the same manner as a general hospital (on an approved annual budget basis). Stipulates that a health organization shall be paid for covered services, on the basis of a fixed capitation rate multiplied by the number of eligible enrollees. Authorizes special improvement grants: (1) to any public or other nonprofit health agency or institution to establish improved coordination and linkages with other providers of services; and (2) to organizations providing comprehensive ambulatory care, to improve their utilization review, budget, statistical, or records and information retrieval systems, to acquire equipment needed for those purposes, or to acquire equipment useful for mass screening or for other diagnostic or therapeutic purposes. Sets forth the responsibilities and duties of the Secretary of HEW and the Board with regard to this title. Creates an administrative structure within the Department of Health, Education, and Welfare with exclusive responsibility for the administration of the Health Security program. Establishes a five-member, full-time Health Security Board serving under the Secretary of Health, Education, and Welfare. Requires that the members be appointed by the President with the advice and consent of the Senate, for five-year overlapping terms. Establishes a National Health Security Advisory Council, with the Chairman of the Board serving as the Council's Chairman and 20 additional members not in the employ of the Federal Government. Authorizes the Advisory Council to appoint professional or technical committees to assist in its functions. Directs the Advisory Council to advise the Board on matters of general policy in the administration of the program, the formulation of regulations and the allocation of funds for services. Charges the Board with responsibility for informing the public and providers about the administration and operation of the Health Security program. Requires the Board to make a continuing study and evaluation of the program, including adequacy, quality and costs of services. Authorizes the Board to make detailed statistical and other studies on a national, regional, or local basis of any aspect of the title; to develop and test incentive systems for improving quality of care, methods of peer review of drug utilization and of other service performances; to develop and test systems of information retrieval, budget programs, instrumentation for multiphasic screening or patient services, and reimbursement systems for drugs; and to make such other studies which it considers would improve the quality of services and the administration of the program. Grants authority to the Board, in accordance with regulations, to make determinations of who are participating providers of services, determinations of eligibility, of whether services are covered, and the amount to be paid to providers. Allows a provider of services who is dissatisfied with a final Board determination to obtain a hearing before a Board panel, and judicial review of a final decision. Authorizes the Board, with the advice and assistance of the Commission on the Quality of Health Care, to issue and review regulations assuring the quality of care furnished under this Act. Requires continuing professional education by physicians, dentists, optometrists, and podiatrists. Authorizes the appointment of a Deputy Secretary of HEW and an Under Secretary for Health and Science. Stipulates that no provision of this Act shall alter any contractual obligation of an employer to provide health services to his employees and their dependents. Title II: Health Security Taxes - Converts the existing Medicare hospital insurance payroll taxes into Health Security taxes, and raises the rates to one percent on employees and 3.5 percent on employers. Excludes from the gross income of employees, for income tax purposes, payment by their employers of part or all of the Health Security taxes on the employees. Converts the existing Medicare self-employment tax into a Health Security self-employment tax, raising the rate to 2.5 percent. Adds a new one percent Health Security tax on earned income (unless such income is less than $400 a year), subject to the same maximum on taxable income as is applicable to the employee and self-employment taxes. Title III: Commission on the Quality of Health Care - Establishes in the Department of HEW a Commission on the Quality of Health Care, with the primary responsibility of: (1) initiating and continuing development of methods of assessing the quality of health care furnished under the Health Security Act; and (2) submitting to the Secretary and the Health Security Board its findings and recommendations. Stipulates that in carrying out its duties the Commission shall emphasize, and give first consideration to, care furnished for those illnesses and conditions which have relatively high incidence in the population and which are relatively amenable to medical or other care. Title IV: Repeal or Amendment of Other Acts - Requires that after the effective date of benefits received under this Act no State shall be required to furnish any service covered under Health Security as a part of its State plan for participation under Medicaid. Title V: Studies Related to Health Security - Authorizes the Secretary of Health, Education, and Welfare in consultation with the Secretary of State and the Secretary of the Treasury to study the coverage of health services for U.S. residents in other countries. Directs the Secretary of HEW to study the feasibility and desirability of coordinating the Federal health benefit programs for merchant seamen and Indians and Alaskan natives and also veterans and members of the Armed Forces, with the Health Security Benefit Program.
United States · United States Congress · 1 October 1976
Requests a United States Government policy toward Namibia which maintains the commitment of the United States to provisions of United Nations Security Council resolutions numbered 276, 301, and 385, which call for withdrawal of South African administration of Namibia and transfer of power to Namibians. Request United States adherence to policies which uphold additional obligations toward Namibia set forth in International Court of Justice decisions.
United States · United States Congress · 1 October 1976
Expresses the sense of Congress that the Attorney General parole into the United States those South American aliens having fled to Argentina and those Uruguayans within Uruguay who are in danger of losing their lives because of their political beliefs.
United States · United States Congress · 29 September 1976
Youth Opportunities Industrialization Centers Job Creation and Training Act - Directs the Secretary of Labor to enter into contracts with Opportunities Industrialization Centers, Incorporated, and with any other nonprofit community-based organization for the provision of (1) comprehensive employment services and jobs for unemployed persons, especially unemployed youth; (2) career education and counseling services for secondary school students; (3) career education for unemployed persons, especially unemployed youth; or (4) work-study projects in community development and improvement for unemployed youth. Directs the head of each Federal agency administering enumerated revenue sharing and public works programs to assure that special consideration is given to Opportunities Industrialization Centers and other nonprofit community-based organizations for the provision of comprehensive employment services and job opportunities for unemployed persons. Specifies standards and guidelines relative to contracts entered into under this Act, including guidelines with respect to (1) persons and types of positions to be given priority under job placement programs, (2) mandatory benefits and maximum salaries of positions filled under job placement programs, and (3) hiring preference and working conditions regarding the staffs of contract programs. Amends the Comprehensive Employment and Training Act to authorize the Secretary of Labor to provide financial assistance for year-round jobs for economically disadvantaged youths. Amends the Internal Revenue Code to qualify wages paid to specified previously unemployed persons for the work incentive program expenses credit.
United States · United States Congress · 21 September 1976
Condemns the murders of Orlando Letelier and Ronni Karpen Moffitt and the serious injury of Michael Moffitt. Urges a complete and thorough investigation by federal authorities of the circumstances surrounding the bombing.
United States · United States Congress · 20 September 1976
Veterans Fair Employment Act - Amends the Civil Rights Act of 1964 to make it an unlawful employment practice for an employer to request that an employee or applicant for employment provide military discharge papers or other service-connected records, except with respect to inquiries regarding education, training, work experience, or convictions by a court-martial when such request is reasonably related to the position.
United States · United States Congress · 20 September 1976
Amends the Interstate Commerce Act to authorize the recovery of reasonable attorney's fees in case of a successful maintenance of an action against a carrier for damages sustained in the transportation of property if the plaintiff has filed a claim with such carrier and the claim has not been paid within 90 days of its receipt.
United States · United States Congress · 16 September 1976
Expresses the sense of Congress that the President should exercise his powers to prohibit assistance to countries which grant sanctuary to international terrorists and suspend air service to countries which grant sanctuary to terrorist organizations which use hijacking of aircraft as an instrument of policy. Calls upon the President to instruct the U.S. Ambassador to the United Nations to seek the formation of a permanent international commission to conduct an ongoing study of the causes and prevention of terrorism. Expresses the sense of Congress that the President should renew efforts to establish an international convention providing aviation sanctions against countries that refuse to punish or extradite persons responsible for unlawful acts against civil aviation.
United States · United States Congress · 10 September 1976
Solar Energy for Homes Act - Directs the Administrator of specified Federal housing programs to increase by not more than 20 percent any amount which represents a limitation on the amount of the principal obligation of a mortgage on a dwelling unit, if such increase represents the increase in the cost of the dwelling unit which may be attributed to the unit's being heated or cooled by solar energy. Amends the National Housing Act to provide for the increase in amount of home improvement loans which may be insured if the loan is used to acquire a solar energy system. Amends the Housing and Community Development Act to authorize the use of community development block grants to encourage community development activities related to the use of solar energy in residential housing.
United States · United States Congress · 10 September 1976
Authorizes the Administrator of Veterans' Affairs to make loans and loan guarantees to veterans for the purchase of solar heating and cooling systems to be used in any dwelling or farm residence to be owned and occupied by the veteran as his home.
United States · United States Congress · 10 September 1976
Amends the Consolidated Farm and Rural Development Act to authorize the Secretary of Agriculture to make and insure loans under such Act for the solar heating or cooling of residential structures on family farms.
United States · United States Congress · 8 September 1976
Expresses the objection of Congress to the sale to Saudi Arabia of defense articles and services as described in the statement submitted by the President on September 1, 1976 (transmittal numbered 7T-39).
United States · United States Congress · 8 September 1976
Expresses the objection of Congress to the sale of Saudi Arabia of defense articles and services as described in the statement submitted by the President on September 1, 1976 (transmittal numbered 7-T-15).
United States · United States Congress · 8 September 1976
Expresses the objection of Congress to the sale to Saudi Arabia of defense articles and services as described in the statement submitted by the President on September 1, 1976 (transmittal numbered 7-T-21).
United States · United States Congress · 31 August 1976
Authorizes the Secretary of the Army, acting through the Chief of Engineers, to implement a five-year demonstration program to increase the average annual diversion of water from Lake Michigan.
United States · United States Congress · 31 August 1976
Expresses the regrets of the House of Representatives over the trial and sentencing of citizens of South Korea for joining in the declaration of March 1, 1976, calling for the restoration of democracy in South Korea. Urges the Government of the Republic of Korea to remit their sentences.
United States · United States Congress · 25 August 1976
Expresses the sense of the Congress that the President call a White House Conference on Marriage and the Family in order to establish a national understanding of the role played by marriage and the family in the development of a viable society.
United States · United States Congress · 24 August 1976
Directs the House Committee on Armed Services to make a study of the murder by members of the North Korean Armed Forces serving as guards at Panmunjom of two American Army officers attached to the United Nations Command, and other recent North Korean violations of the armistice agreement. Requires the committee to transmit a report to the House containing a statement of the findings of the committee no later than January 3, 1977.
United States · United States Congress · 24 August 1976
Condemns North Korea for its continued acts of treachery culminating in the axe murders of two American officers and the wounding of five others. Directs the Speaker of the House to make known the regrets of the House to the wives and children and other survivors of Major Bonifas and Lieutenant Barrett.
United States · United States Congress · 24 August 1976
Expresses the sense of the Congress that the President should take such steps as may be necessary to place the threat to the peace created by the murder of two American Army officers attached to the United Nations Command by members of the North Korean Armed Forces serving as guards at Panmunjom, and other recent North Korean violations of the armistice agreement, on the agenda of the United Nations.
United States · United States Congress · 10 August 1976
Public Participation in Government Proceedings Act - Entitles any person to recover reasonable attorneys' fees and other costs of participation incurred by such person in any Federal agency proceeding if the participation of such person promotes or can reasonably be expected to promote a full and fair determination of the issues involved in the proceeding, the economic interest of such person in the outcome is small compared to the costs of participation in such proceeding, and such person does not have sufficient resources to participate effectively in such proceeding in the absence of an award under this Act. Requires each agency, whenever practicable, to determine, prior to the commencement of any proceeding, the eligibility of a person for an award under this Act and the amount of such award. Requires payment of such an award, where necessary, prior to the conclusion of such proceeding but in no event later than 90 days after the conclusion of such proceeding. Directs the head of each agency to report annually to Congress with respect to awards made under this Act. Entitles any person who is a party to, or intervenor in, any civil suit or proceeding for judicial review of agency action to costs incurred by such person in litigation if such person is afforded the relief sought in substantial measure, the court determines that such action served an important public purpose, the economic interest of such person in the outcome of such action is small compared with the cost of litigation, and the person does not have sufficient resources to participate effectively in such action absent an award under this Act. Directs the Administrative Office of the United States Courts to report annually to Congress with respect to awards granted by courts of the United States under this Act. Authorizes to be appropriated for agency awards under this Act, $10,000,000 each year for fiscal years 1977, 1978, and 1979. Authorizes to be appropriated for judicial awards under this Act such sums as may be necessary.
United States · United States Congress · 29 July 1976
Expresses the sense of the House of Representatives that Israel be commended for its rescue operation in Uganda. Calls upon the President to reevaluate the policies and programs of the United States in order to strengthen its stand against international terrorists and countries affording aid and support to terrorist organizations.
United States · United States Congress · 19 July 1976
National Meals-on-Wheels Act - Amends the Older Americans Act of 1965 to allow States to distribute Federal funds for the establishment of: (1) projects to provide home-delivered meals to qualified homebound elderly persons; (2) an information and referral system for homebound individuals receiving such meals; and (3) an operation to seek volunteer personnel for the delivery of such meals and to compensate such personnel for related transportation expenses. Authorizes the appropriation of specified sums in fiscal years 1977 and 1978 for the purpose of providing home-delivered meals under this Act. Directs the Commissioner of the Administration on Aging to conduct a demonstration project involving at least three States to determine the feasibility of using the meals system designed by the National Aeronautics and Space Administration for the elderly as a component of, or substitute for, regular nutrition projects assisted under the Older Americans Act of 1965. Authorizes the appropriation of such sums as may be necessary in fiscal year 1977 to carry out this project.
United States · United States Congress · 28 June 1976
Expresses the sense of the Congress that no individual whose social security benefits are increased should suffer, by reason of such increase, a loss of or reduction in any benefits which he or she is otherwise entitled to receive under any Federal or federally assisted program.
United States · United States Congress · 16 June 1976
Expresses the sense of the House of Representatives that the United States Postal Service shall not close or suspend the operation of any post offices, unless there is a clear and compelling need to do so. Encourages the service to continue cost-cutting programs which do not affect levels of service.
United States · United States Congress · 15 June 1976
Amends the Social Security Act to authorize payment under the medicare program for specified services performed by chiropractors, including x-rays and physical examinations, and related routine laboratory tests.
United States · United States Congress · 15 June 1976
Amends the Internal Revenue Code to allow a deduction to individuals who rent their principal residences for a portion of the real property taxes paid or accrued by their landlord.
United States · United States Congress · 9 June 1976
Amends Title XVI (Supplemental Security Income for the Aged, Blind, and Disabled) of the Social Security Act to increase the guaranteed annual income for all aged, blind, and disabled individuals to specified amounts. Directs that the value of an applicant's home shall not be a factor in determining the eligibility of such applicant for supplemental security income benefits so long as the home is occupied and used by the applicant. Eliminates eligibility restrictions and benefit reductions for individuals in public institutions. Excludes from income, as used in the determination of eligibility for and amount of benefits, all noncash income, including support and maintenance furnished in kind. Authorizes the Secretary of Health, Education, and Welfare to pay up to three months' benefits to an individual who is presumptively eligible for such benefits, prior to the determination of such individual's eligibility. Requires action on an application for benefits under Title XVI within 30 days of the filing of such application (45 days when the applicant is applying for benefits on the basis of disability). Directs the Secretary to establish and carry out a program designed specifically to assure that all individuals who are or may become eligible for supplemental security income benefits under Title XVI will be fully informed of the availability and nature of such benefits and of the steps to be taken in obtaining them. Enumerates items of information which are to be included in such outreach programs.
United States · United States Congress · 8 June 1976
Expresses the sense of the House of Representatives that the Government and people of the United States welcome a new President by the Assembly of Lebonan. Welcomes the President's request for funds to assist in the relief of victims of the armed strife in the nation. Urges the President to declare the willingness of the United States to participate in multilateral assistance programs to help in the reconstruction of Lebanon. Encourages a ceasefire in Lebanon.
United States · United States Congress · 3 June 1976
Amends the Bankruptcy Act to include among debts which have priority specified debts to consumers of deposits of money made in connection with the purchase of goods or services for personal or household use not delivered on the date of bankruptcy.
United States · United States Congress · 3 June 1976
Permits the transportation, mailing, and broadcasting of advertising, information, and materials concerning lotteries conducted by a nonprofit organization and authorized by State law. Defines "nonprofit organization" as any religious, educational, scientific, philanthropic, agricultural, labor, veterans, or fraternal organization or association not organized for profit and none of the net income of which inures to the benefit of any private individual.
United States · United States Congress · 2 June 1976
Amends Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to entitle widows and widowers who are under a disability to receive unreduced widow's and widower's benefits without regard to age.
United States · United States Congress · 2 June 1976
Directs the House Select Committee on Aging and the Senate Special Committee on Aging to jointly sponsor, plan, and conduct a Congressional Conference on Aging in 1977. States that the conference shall review the reports of the 1971 White House Conference on Aging, and develop legislative recommendations for developing a national policy toward the improvement of the conditions of older persons in the United States. Authorizes $750,000 from the General Treasury of the United States to carry out the provisions of this joint resolution.
United States · United States Congress · 1 June 1976
Medicare Long-Term Care Act - Repeals existing provisions for post-hospital home health services under Title XVIII (Medicare) of the Social Security Act. Establishes, within the hospital insurance program of such Title, a program of long-term care benefits to be provided for aged and disabled individuals including all recipients of supplemental security income benefits and to be financed without additional cost to such individuals, through the Federal Hospital Insurance Trust Fund, from funds appropriated by the Federal Government. States that the benefits provided to an individual by such program shall consist of: (1) home health services; (2) homemaker services; (3) nutrition services; (4) long-term institutional care services; (5) day care and foster home services; and (6) community mental health center outpatient services. Requires that, to the maximum extent possible, such benefits shall be provided by or through community long-term care centers, as defined in this Act; and, in any case where a State has an agency which performs the functions of planning and developing such centers and overseeing their operation the Secretary of Health, Education, and Welfare shall make grants to the State or State agency to reimburse it for expenses incurred in the performance of such functions. Directs the Secretary to pay 75 percent of the amount expended by a State for the operation of a State long-term care agency. Enumerates the functions of such an agency. Declares that a community long-term care center shall: (1) provide the items and services listed in this Act to each individual (i) who is eligible for benefits under this part, (ii) who resides in the area served by such center and (iii) who is certified as requiring such services; (2) evaluate and certify the long-term care needs of an individual for whom such care may be required in order to maintain such individual in an independent living arrangement which is reasonable given such individual's state of health and other circumstances (but not including such individual's economic circumstances); (3) maintain a continuous relationship with (and periodically evaluate not less than annually) each individual who is receiving any of the items and services listed in this Act; (4) provide full opportunity for such individual and his family to participate in the determinations and functions under this Act; (5) provide an organized system for making its existence and location known to all individuals in its service area who are eligible for benefits under this part, and for making known to such individuals the method or methods by which they may most efficiently obtain and use the services which it makes available; and (6) perform such other functions as the Secretary of Health, Education, and Welfare may by regulation prescribe in order to have such center most effectively carry out the purposes of this Act. Defines terms used in this Act, including the services to be provided by community long-term care centers. Directs the Secretary to develop and promulgate to community long-term care centers one or more methods of obtaining payment for the benefits covered under this Act. Requires the Secretary to prescribe regulations setting forth the standards of care for homemaker and nutritional services. Establishes the Federal Advisory Council on Long-Term Care. Sets forth the qualifications of the five members of such Council. States that it shall be the duty and function of the Council to provide advice and recommendations for the consideration of the Secretary on regulations under this Act and on matters of general policy with respect to this Act. States that no regulations of the Secretary under this Act shall become effective unless they have first been approved by the Council. States that the determination of whether an individual is entitled to benefits under this Act shall be made by the Secretary in accordance with regulations prescribed by him. Authorizes the appropriation to the Federal Hospital Insurance Trust Fund of such sums as the Secretary considers necessary for any fiscal year for the purposes of the program created by this Act. Authorizes the Secretary to make grants and enter into contracts with institutions to meet the cost of training programs in the techniques and methods of providing long-term health care.
United States · United States Congress · 1 June 1976
Amends the Health Revenue Sharing and Health Services Act to permit the Secretary of Health, Education, and Welfare to make grants and loans for the initial costs of establishing and operating home health agencies and for expansion of their services. Permits the Secretary to make grants to educational institutions and other public and nonprofit private entities for programs for the training of guidance counselors, social workers, nurses, geriatric specialists, and other home health services personnel. Authorizes the appropriation of specified amounts for fiscal year 1977 for the purpose of making such grants. Amends title XIX (Medicaid) of the Social Security Act to include within its medical coverage: (1) preventive health care, including an annual comprehensive physical examination of older individuals, and diagnostic services; (2) hearing aids, foot care, dental care, and vision aids (including hearing and vision examinations for older individuals); (3) care and services provided by outpatient clinics for the elderly; (4) nutritional counseling; (5) professional guidance and counseling for aged and disabled individuals living alone at home; (6) periodic chore services; and (7) hospital outreach services. Revises such Act to require State comprehensive medical plans to include provisions for intermediate care facility services. Charges the Professional Standards Review Organization with the same responsibility for review of health care services in the case of skilled nursing homes, intermediate care facilities, and other long-term care providers as now required with respect to hospitals. Permits the Secretary to make grants to States to assist them in funding specified demonstration and pilot projects to determine the effectiveness of various home health and supportive services. Permits the Secretary to make grants to political subdivisions of States to enable them to conduct annual health fairs through which individuals over age 60 would be provided free medical checkups. Authorizes the Secretary to make demonstration grants to help meet the cost of establishing and operating private nonprofit entities to provide community care to persons over age 65. Authorizes the Secretary to make grants to political subdivisions of States to enable them to establish and operate programs to provide mobile health facilities to persons over age 60. Amends the Public Health Service Act to require that a minimum of $20,000,000 be obligated for grants and contracts for emergency medical services systems for the elderly.
United States · United States Congress · 1 June 1976
Appropriates $7,000,000 out of any money in the Treasury not otherwise appropriated as an additional amount for carrying out the home health services provisions of the Health Revenue Sharing and Health Services Act. Appropriates specified sums, out of any money in the Treasury not otherwise appropriated, for making multipurpose senior center grants under the Older Americans Act of 1965.
United States · United States Congress · 1 June 1976
Authorizes a tax deduction, under the Internal Revenue Code, for any taxpayer who contributes the right to use any real property owned by the taxpayer to a tax-exempt organization for use by a qualified senior citizen facility. Limits such deduction to 50 percent of the lesser of the fair market rental value of such property or the amount of State or local property taxes which are paid or incurred by the taxpayer and which are allocable to such property.
United States · United States Congress · 1 June 1976
Authorizes the Secretary of Health, Education, and Welfare, under title XX (Grants to States for Services) of the Social Security Act, to allot social services funds which are unused in one year to States for use in the succeeding fiscal year for the purpose of preventing or reducing inappropriate institutional care by providing for community-based or home-based care, or other forms of less intensive care. Requires that States requesting such funds have approved plans for the provision of such care. Directs the Secretary to pay quarterly to each State 85 percent of the State's expenditures for the provision of services in or through multipurpose senior centers. Directs the Secretary to standardize the eligibility requirements applicable to the provision of assistance, under the individual State programs, to multipurpose senior centers.
United States · United States Congress · 1 June 1976
Older Persons Comprehensive Counseling Assistance Act - Title I: General Provisions - Declares it the finding of Congress that systematic, organized community programs of counseling can help make older persons as independent as possible, encouraging meaningful lives in the community and outside care institutions. Authorizes the appropriation of specified amounts for fiscal years 1977-1981 for the purposes of making grants under this Act. Directs the United States Commissioner on Aging, through the National Information Resource Clearing House for the Aging, to collect, analyze, and disseminate information related to counseling services for older persons. Title II: Counseling Assistance Programs - Requires each State desiring a grant under this Act to submit a comprehensive State plan for providing counseling assistance to the elderly, such plan to conform to specified criteria. Directs the Secretary of Health, Education, and Welfare to make grants to States having approved plans, such grants to be distributed to area agencies on aging for counseling assistance programs for the elderly on the basis of statewide needs and priorities. Permits the use of grants to fund counseling assistance outreach programs, preretirement counseling programs, career counseling assistance programs, referral services, community activities, and counseling for families of sick and disabled senior citizens. Enumerates requirements for State programs and for State training and retraining programs for counseling personnel. Directs the Commissioner of the Administration on Aging to contract with postsecondary education institutions and area agencies on aging for the purpose of providing needed training and retraining of counseling personnel. Directs the Commissioner on Aging to carry out a program of demonstration and evaluation for specified purposes, including: (1) identification of existing effective practices in counseling older persons; (2) identification of areas where further development is needed; and (3) development of model training programs for professional counselors.
United States · United States Congress · 1 June 1976
Estate and Gift Tax Reform Act - Amends the Internal Revenue Code to provide a single unified rate schedule for estate and gift taxes. Establishes progressive rates based on cumulative lifetime transfers and transfers at death. Determines the amount of estate tax by applying the unified rates to such cumulative transfers and then subtracting the taxes payable on lifetime transfers. Provides that for purposes of determining the amount of the gross estate, the amount of gift tax paid with respect to transfers made within three years of death shall be included in the decedent's gross estate. Provides, as a transitional rule, that the lifetime transfers taken into account in determining cumulative transfers at death, for purposes of imposing the estate tax under the unified schedule, shall only include taxable gifts made after December 31, 1976. Repeals the estate and gift tax exemptions. Substitutes for such exemptions a credit against estate and gift taxes in the amount of $29,800. Provides for an additional credit against the estate tax for specified farms and closely held businesses passing to a qualified heir. Defines "qualified heir" as a member of the decedent's family, including his spouse, lineal decendents, parents, and aunts and uncles of the decedent and their decendants. Makes such credit available where the value of a farm or closely held business included in a decedent's gross estate equals or exceeds 65 percent of the value of the gross estate. Stipulates that such credit shall be available only if the farm or closely held business has been owned by the decedent or his family for at least five out of the preceding eight years. Provides that the amount of such credit shall be $25,000 multiplied by a percentage representing the portion of the decedent's estate consisting of the farm or other closely held business. Phases out such credit after the value of the gross estate exceeds $1,000,000. Provides for the recapture of the estate tax benefit of such credit where there is a disposition of the business by the qualified heir to nonfamily members prior to the qualified heir's death or within 25 years of the death of the decedent. Provides for a lien on the qualified interest in a farm or closely held business with respect to which an election of such credit has been made. Increases the estate tax marital deduction to $250,000 or one-half of the decedent's gross estate, whichever is greater. Increases the gift tax marital deduction in the case of lifetime gifts to a spouse. Allows an unlimited marital deduction for the first $100,000 of lifetime gifts made to a spouse and, thereafter, a deduction for one-half of the aggregate lifetime gifts made to a spouse in excess of $200,000. Imposes a tax on the unrealized appreciation of property transferred by a decedent. Provides that the basis of such property shall be its fair market value on December 31, 1976. Allows an election to carry over the decedent's basis in any property instead of having the appreciation taxed. Exempts the first $50,000 of appreciation from taxation. Excludes the appreciation of assets valued at less than $10,000 and which are not held for use in a trade or business or for the production of income from such tax. Allows the deduction of the appreciation tax in computing the value of the taxable estate for estate tax purposes. Exempts from the appreciation tax any property transferred from the decedent if the income tax carries over to the recipient (income in respect of a decedent and survivor annuities). Provides that if an election to carry over the decedent's basis in lieu of paying the appreciation tax is made, the basis of the property is to be increased by the Federal and State estate taxes attributable to the net appreciation in value for the property. Allows the executor of an estate which includes real farm property to value the property as a farm, rather than its fair market value determined on the basis of its highest and best use. Imposes special qualifying conditions for such valuation, including: (1) the farm assets in the decedent's estate including both farm real property and personal property must be at least 50 percent of the decedent's gross estate (reduced by debts and expenses); (2) at least 25 percent of the adjusted value of the gross estate must be qualified farm real property; (3) the real property must pass to a qualified heir; (4) the real property must have been used or held for use as a farm for five of the last eight years prior to the decedent's death; and (5) there must have been material participation in the operation of the farm by the decedent or a member of his family in five years out of the eight years immediately preceding the decedent's death. Provides for recapture of any tax benefits obtained by use of the reduced valuation if, prior to the death of the qualified heir or within 25 years of the death of the decedent, the property is disposed of to nonfamily members or ceases to be used for farming purposes. Provides for a lien on all such real property with respect to which the farm valuation is elected. Provides for a 15-year period for the payment of the estate tax attributable to the decedent's interest in a farm or closely held business, with a deferral of the tax for five years and installment payments over the next ten years. Requires, as a qualification for such deferral and installment treatment, the value of the closely held business or farm in the decedent's estate to be at least 65 percent of the gross estate. Allows discretionary extensions of up to ten years to pay the estate tax for reasonable cause (rather than for "undue hardship" as under present law). Provides for a lien for payment of the deferred taxes attributable to a closely held business or farm. Imposes a tax, in the case of generation skipping transfers under a trust, upon a distribution of the trust assets to a generation skipping heir, or upon the termination of an intervening interest in the trust. Determines the tax by adding the value of the distributed property, or terminated interest, to the heir's taxable transfers and applying the heir's marginal transfer tax rate to the value of such interest. Extends from nine months to 12 months the period after the decedent's death in which an estate tax return must be filed. Requires gift tax returns to be filed for any quarter only when the total cumulative gifts made during the taxable year exceed $25,000, or during the last quarter if the total does not reach $25,000. Provides that if the Internal Revenue Service proposes a deficiency in the estate tax because of a higher valuation of the assets included in the decedent's gross estate, it must disclose to the executor during the settlement process the basis on which the higher valuation was determined.
![Official portrait of Sen. Riegle, Donald W., Jr. [D-MI]](https://www.congress.gov/img/member/r000249_200.jpg)