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Bill· HRH.R. 3874 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to waive in certain cases the residency requirements for deductions or exclusions of individuals living abroad.

United States · United States Congress · 2 May 1979

Amends the Internal Revenue Code to permit the waiver of residency requirements for individuals residing in a foreign country who claim income tax deductions for living expenses incurred in such country, if such individuals are prevented from conducting normal business in such country due to war, civil unrest, or similar adverse conditions, and such individuals prove to the satisfaction of the Secretary of the Treasury that they would have met such residency requirements under normal conditions.

Bill· SS. 1051 (96th)referred

Tuition Tax Assistance Act of 1979

United States · United States Congress · 1 May 1979

Tuition Tax Assistance Act of 1979 - Amends the Internal Revenue Code to allow individual taxpayers an income tax credit for 50 percent of the private, nonprofit elementary and secondary school tuition paid by the taxpayer, his spouse, or any of his dependents. Limits the dollar amount of such credit to $250. Treats tuition payments as paid for any calendar year only if such payments are made during the particular calendar year or within one month of the beginning or close of such calendar year for education furnished during that year. Defines "tuition" as amounts paid for the enrollment or attendance of a student at an elementary or secondary school, including required fees for courses. Excludes from such definition books, supplies, or equipment for courses of instruction, meals, lodging, transportation, or similar personal, living, or family expenses. Denies the credit to a taxpayer who is a dependent of another taxpayer. Forbids any construction of this Act as granting the Government additional authority to examine the books or activities of any church school except to the extent necessary to determine whether such school is an eligible educational institution. Provides for the immediate certification of any judicial action brought in a United States district court concerning the constitutionality of this Act to the appropriate circuit court of appeals. Authorizes direct appeal to the Supreme Court of any decision by a circuit court. Requires the expedited consideration of such a case at both judicial levels. Requires the disregard of any amount received by the taxpayer as a tuition tax credit for purposes of determining the eligibility of the taxpayer for Federal or State educational assistance.

Bill· HRH.R. 3821 (96th)passed

Intelligence and Intelligence Related Activities Authorization Act for Fiscal Year 1980

United States · United States Congress · 1 May 1979

Intelligence and Intelligence-Related Activities Authorization Act for Fiscal year 1980 - Title I: Intelligence Activities - Authorizes appropriations for fiscal year 1980 for the conduct of intelligence and intelligence-related activities in certain departments, agencies and other elements of the United States Government. Title II: Intelligence Community Staff - Authorizes appropriations for the Intelligence Community Staff for fiscal year 1980. Establishes an end strength ceiling of 245 full-time Intelligence Community Staff employees. Title III: Central Intelligence Agency Retirement and Disability System - Authorizes appropriations for fiscal year 1980 for the Central Intelligence Agency Retirement and Disability Fund. Title IV: Supplemental Authorization, Fiscal year 1970 - Authorizes supplemental appropriations for intelligence and intelligence-related activities of the United States for fiscal year 1979. Title V: Technical Provisions - Stipulates that appropriations authorized by this Act for Federal employee benefits may be increased by such additional or supplemental amounts as may be necessary for increases in such benefits authorized by law.

Bill· HRH.R. 3845 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to deny the business deduction for any amount paid or incurred for regularly scheduled air transportation to the extent such amount exceeds the normal tourist class fare for such transportation.

United States · United States Congress · 1 May 1979

Amends the Internal Revenue Code to disallow the income tax deduction for business expenses paid or incurred for regularly scheduled air transportation to the extent that such amount exceeds the normal tourist class fare for such transportation.

Bill· HRH.R. 3825 (96th)referred

A bill to provide that individuals who retired on disability before October 1, 1976, shall be entitled to the exclusion for disability payments under section 105(d) of the Internal Revenue Code of 1954 without regard to the income limitation in such section, and for other purposes.

United States · United States Congress · 1 May 1979

Amends the Internal Revenue Code to provide an unlimited exclusion from gross income for disability payments received by persons who retired on or before October 1, 1976, and either retired on disability, or were entitled to retire on disability.

Bill· HRH.R. 3863 (96th)referred

A bill to provide that the Internal Revenue Service may not implement certain proposed rules relating to the determination of whether private schools have discriminatory policies.

United States · United States Congress · 1 May 1979

Prohibits the Secretary of the Treasury from implementing a proposed revenue procedure entitled, "Proposed Revenue Procedure on Private Tax-Exempt Schools," or any other guidelines for determining whether private schools have forfeited their tax-exempt status through the adoption of racially discriminatory policies.

Bill· HRH.R. 3820 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to provide for the waiver of the payment of interest on income taxes not paid, as a result of a disaster, within the time prescribed for payment.

United States · United States Congress · 1 May 1979

Amends the Internal Revenue Code to permit the waiver of interest charges on overdue income taxes in the case of any taxpayer who resides in a federally- designated disaster area and who establishes to the satisfaction of the Secretary of the Treasury that late payment of such taxes is due to the disaster.

Bill· HRH.R. 3843 (96th)referred

Freedom of Energy Investment Act

United States · United States Congress · 1 May 1979

Freedom of Energy Investment Act - Limits the recognition of gain from the sale or exchange of stock in a qualified energy corporation to the extent that the amount realized on such sale or exchange exceeds the cost of qualified energy corporation stock purchased by the taxpayer during the 90 day period after the date of such sale or exchange. Defines "qualified energy corporation" as any domestic corporation which is engaged primarily in the exploration for, or development, sale, or production of, energy, the manufacture of equipment for such purposes, or research or development. Terminates the provisions of this Act on the date of the third year after its enactment.

Bill· HRH.R. 3823 (96th)referred

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

United States · United States Congress · 1 May 1979

Amends the Internal Revenue Code to repeal the carryover basis provisions enacted by the Tax Reform Act of 1976 which provide that beneficiaries receiving property from a decedent's estate will retain the decedent's basis in the property. Restores prior law which "stepped up" or "stepped down" the property's basis to its market value at the time of death without imposing tax consequences on the appreciation or depreciation the property underwent while held by the decedent.

Bill· SS. 1040 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to provide for the partial exclusion of interest from gross income.

United States · United States Congress · 30 April 1979

Amends the Internal Revenue Code to exclude from gross income amounts received as interest or dividends on a time or demand deposit with a commercial bank, a savings and loan association, or a credit union. Limits the amount of such exclusion to $2,500 in the case of a single individual who has attained age 60, $5,000 for married individuals filing joint returns where at least one of the married individuals has attained age 60, $1,000 for other single individuals, and $2,000 for other married individuals filing joint returns. Reduces the amount of the allowable exclusion by one-half of the amount by which the adjusted gross income of a single taxpayer under age 60 exceeds $20,000 ($40,000 for married individuals under age 60 who file jointly).

Bill· SS. 1034 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to provide for the waiver of the payment of interest on income taxes not paid, as a result of a disaster, within the time prescribed for payment.

United States · United States Congress · 30 April 1979

Amends the Internal Revenue Code to permit the waiver of interest charges on overdue income taxes in the case of any taxpayer who resides in a federally-designated disaster area and who establishes to the satisfaction of the Secretary of the Treasury that late payment of such taxes is due to the disaster.

Bill· HRH.R. 3801 (96th)referred

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

United States · United States Congress · 30 April 1979

Amends the Internal Revenue Code to repeal the carryover basis provisions enacted by the Tax Reform Act of 1976 which provide that beneficiaries receiving property from a decedent's estate will retain the decedent's basis in the property. Restores prior law which "stepped up" or "stepped down" the property's basis to its market value at the time of death without imposing tax consequences on the appreciation or depreciation the property underwent while held by the decedent.

Bill· HRH.R. 3792 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to exclude from gross income interest on industrial development bonds the proceeds of which are to be used to provide facilities for the production of alcohol for use in the production of gasohol or other fuel.

United States · United States Congress · 30 April 1979

Amends the Internal Revenue Code to exclude from gross income interest on industrial development bonds which are sold to finance facilities for the production of alcohol for use in the production of gasohol or other fuel.

Bill· HRH.R. 3810 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to exclude from gross income the interest on deposits in certain savings institutions.

United States · United States Congress · 30 April 1979

Amends the Internal Revenue Code to exclude from gross income up to $500 ($1,000 for married individuals filing jointly) of the interest earned on savings accounts in a bank, savings and loan association, or credit union. Requires a gradual phase-in of the maximum amount of the exclusion between 1980 and 1984.

Bill· HRH.R. 3791 (96th)referred

Individual Housing Act of 1979

United States · United States Congress · 30 April 1979

Individual Housing Act of 1979 - Amends the Internal Revenue Code to allow individuals an income tax deduction of up to $3,000 annually and $15,000 in a lifetime for cash contributions to an individual housing account (IHA) established to finance the purchase of a principal residence for the taxpayer. Exempts IHA's from income taxation. Excludes from gross income distributions to a taxpayer from an individual housing account used to purchase a principal residence.

Resolution· HCONRESH.Con.Res. 113 (96th)referred

A concurrent resolution setting forth the congressional budget for the United States Government for the fiscal year 1980.

United States · United States Congress · 30 April 1979

Sets forth the congressional budget for the United States Government for fiscal year 1980. States that: (1) the recommended level of Federal revenues is $508,200,000,000, and the amount by which the aggregate level of Federal revenues should be decreased is $6,500,000,000; (2) the appropriate level of total new budget authority is $593,800,000,000; (3) the appropriate level of total budget outlays is $532,400,000,000; (4) the amount of the deficit in the budget which is appropriate in the light of economic conditions and all other relevant factors is $15,200,000,000; and (5) the appropriate level of the public debt is $879,100,000,000, and the amount by which the statutory limit on such debt should accordingly be increased is $49,100,000,000. Specifies the appropriate levels of new budget authority and the estimated budget outlays for each major functional category.

Bill· SS. 1021 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to provide holders of certain governmental obligations a taxable bond option and credit.

United States · United States Congress · 26 April 1979

Amends the Internal Revenue Code to permit an individual who holds government bonds an election to include interest earned from such bonds in his gross income. Allows such individual a nonrefundable (refundable, in the case of tax-exempt charitable and educational organizations and pension and profit-sharing trusts) income tax credit equal to 67 percent of the interest earned on such bonds for a taxable year.

Bill· SS. 1032 (96th)referred

A bill to provide that the Internal Revenue Service may not implement certain rules relating to the determination of whether private schools have discriminatory policies until Congress provides specific guidelines for such determinations.

United States · United States Congress · 26 April 1979

Prohibits the Secretary of the Treasury from implementing the proposed revenue procedure published in the Federal Register on February 13, 1979, which sets forth guidelines for determining whether private schools have forfeited their tax-exempt status through the adoption of racially discriminatory policies, until Congress enacts specific guidelines for making such determinations.

Bill· HRH.R. 3776 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to permit an exemption of the first $10,000 of retirement income received by a taxpayer under a public retirement system or any other system if the taxpayer is at least 65 years of age.

United States · United States Congress · 26 April 1979

Amends the Internal Revenue Code to allow pensioners under a public retirement system and other retirees aged 65 or over a $10,000 exclusion from gross income for any amount received as an annuity, pension, or other retirement benefit.

Law· SS. 1007 (96th)open

An act to authorize supplemental international security assistance for the fiscal year 1979 in support of the peace treaty between Egypt and Israel, and for other purposes.

United States · United States Congress · 25 April 1979

Special International Security Assistance Act of 1979 - Amends the Foreign Assistance Act of 1961 to authorize the President: (1) to construct air bases in Israel; and (2) to furnish defense articles and services to Israel. Authorizes appropriations for such purposes. Provides for partial financing by Israel. Prohibits funding more than 60 persons contracted for personal services abroad for purposes of this chapter. Authorizes additional appropriations for fiscal year 1979 under the Arms Export Control Act to be used for arms sales guaranties to Egypt and Israel. Increases the principal amount of such guaranteed loans. Authorizes additional appropriations for fiscal year 1979 for Egypt through the Economic Support Fund.

Bill· SS. 1015 (96th)referred

A bill to encourage farmers to establish shelterbelts for the purposes of reducing soil erosion, protecting crops and livestock, and establishing wildlife habitat areas.

United States · United States Congress · 25 April 1979

Amends the Internal Revenue Code to allow a credit against the income tax in an amount equal to the qualified land conservation expenditures paid or incurred by the taxpayer during the taxable year. Defines such expenditures as any amount paid or incurred to establish or maintain a wind erosion control and wildlife habitat area (or shelterbelt) on any United States land held by the taxpayer and used in a trade or business of producing crops, fruits, or other agricultural products or for the sustenance of livestock. Limits such credit to the amount of the tax imposed, reduced by the sum of other specified allowable credits.

Bill· SS. 1003 (96th)referred

A bill to amend the Internal Revenue Code of 1954 with respect to the income tax treatment of certain items relating to export activities of American firms.

United States · United States Congress · 25 April 1979

Amends the Internal Revenue Code to provide that the foreign bad debt loss deduction shall not exceed the greater of 15 percent of the taxpayer's taxable income from exports, or two percent of the taxpayer's export receivables outstanding at the close of the taxable year. Provides that the amount of bad debt losses that may be added to a bad debt reserve shall not exceed five percent of the taxpayer's export receivables outstanding as of the close of the taxable year. Permits the amortization, based on a period of 60 months, of: (1) foreign market studies; (2) foreign marketing expenses; and (3) foreign patents. Permits an income tax deduction for currency fluctuation losses on export credit which have not been repaid by the end of the taxable year.

Bill· HRH.R. 3712 (96th)reported

Mortgage Subsidy Bond Tax Act of 1979

United States · United States Congress · 25 April 1979

Amends the Internal Revenue Code to deny a tax exclusion of the interest on State and local mortgage subsidy bonds (except those bonds issued to finance housing for veterans). Defines "mortgage subsidy bonds" as bonds which are issued to provide funding for mortgages on owner-occupied residences. Limits the issuance of industrial development bonds for housing purposes to low-or moderate-income rental housing.

Bill· HRH.R. 3741 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that petroleum coke will not be treated as a petroleum product for purposes of the energy tax credit and for purposes of the denial of the investment tax credit and rapid depreciation for certain boilers fueled by petroleum products.

United States · United States Congress · 25 April 1979

Amends the Internal Revenue Code to qualify alternative energy property which is fueled by petroleum coke for the investment tax credit and the allowance for rapid depreciation.

Bill· HRH.R. 3744 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to exclude from the definition of an unrelated trade or business qualified convention and trade shows activities carried out by an organization described in section 501(c)(3).

United States · United States Congress · 25 April 1979

Amends the Internal Revenue Code to permit tax-exempt organizations to conduct conventions and trade show activities designed to educate individuals engaged in a particular industry about new products and services or new rules or regulations affecting such industry without subjecting such exempt organization to the unrelated business tax.

Bill· HRH.R. 3733 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to provide individuals a refundable credit against income tax for maintaining a household a member of which is an individual who has attained the age of 65.

United States · United States Congress · 25 April 1979

Amends the Internal Revenue Code to allow a refundable, income tax credit for household expenses to any taxpayer who maintains a household in which a dependent aged 65 or over resides. Limits such credit to $250 for each aged dependent for the taxable year.

Bill· HRH.R. 3736 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that the amount of the charitable deduction allowable for expenses incurred in the operation of a highway vehicle will be determined in the same manner as the business deduction for such expenses.

United States · United States Congress · 25 April 1979

Amends the Internal Revenue Code to provide that the charitable deduction allowed for expenses incurred in the operation of a motor vehicle shall include the depreciation, operation, and maintenance costs allocable to such operation and shall be determined in the same manner as a business related deduction.

Bill· HRH.R. 3720 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to exempt certain farm property from the estate tax.

United States · United States Congress · 25 April 1979

Amends the Internal Revenue Code to exclude from a decedent's gross estate for purposes of the estate tax the value of real property used in farming. Excludes up to the first $250,000 of the value of the farm property and certain percentages of the value in excess of $250,000. Requires a percentage reduction of the amount of the exclusion for farm property in excess of $450,000.

Bill· HRH.R. 3747 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to provide an income tax credit for any individual who performs voluntary service for any organization engaged in the treatment, care, or rehabilitation of the physically handicapped or the mentally ill.

United States · United States Congress · 25 April 1979

Amends the Internal Revenue Code to allow an individual an income tax credit for 70 percent of any voluntary service contribution made by such individual to a nonprofit, tax-exempt institution for the care of the physically handicapped or mentally ill. Limits the amount of such credit to $750 ($1,500 for joint returns). Defines "voluntary service contribution" as an amount computed by multiplying the number of uncompensated hours of service which the taxpayer performs for an institution times the greater of $2 or the Federal minimum wage in effect at the time the service was performed. Requires the taxpayer to be eligible for such credit, to have performed during the taxable year, at least 50 hours of service without compensation, for an institution for the physically handicapped or mentally ill.

Bill· HRH.R. 3742 (96th)referred

Married Individuals Income Tax Relief Act of 1978

United States · United States Congress · 25 April 1979

Married Individuals Income Tax Relief Act of 1978 - Amends the Internal Revenue Code to tax income of married individuals filing tax returns separate from their spouses at the same rates applicable to unmarried individuals.

Bill· SS. 995 (96th)referred

Private School Non-Discrimination and Due Process Act of 1979

United States · United States Congress · 24 April 1979

Private School Non-Discrimination and Due Process Act of 1979 - States Congressional policy with respect to the elimination of racial discrimination in education and the need for judicial review of Internal Revenue Service denial or revocation of tax-exemptions for private schools which are alleged to operate on a racially discriminatory basis. Amends the Internal Revenue Code to prohibit the Secretary of the Treasury from denying or revoking the tax-exempt status of a private school on the grounds that such school discriminates against students on the basis of race unless a court has adjudicated the issue and rendered a declaratory judgment that the school has discriminated. Requires the Secretary to show by a clear and convincing preponderance of the evidence that a private school has had a practice of deliberate and intentional racial discrimination. Prohibits the Secretary from revoking the tax-exempt status of a private school which has been adjudicated as practicing racial discrimination until the school has exhausted all its appeals. Directs that the district court shall retain its jurisdiction in any case in which a private school has been found to practice discrimination to order a reinstatement of the school's tax exemption if the school has adopted a policy of non-discrimination for a period of not less than a full school year since its revocation became final. Awards attorney's fees to a private school which prevails in a suit initiated to terminate its tax exempt status.

Bill· SS. 990 (96th)referred

Regulatory Equity for Private Schools Act of 1979

United States · United States Congress · 24 April 1979

Regulatory Equity for Private Schools Act of 1979 - Prohibits the Secretary of the Treasury from implementing a proposed revenue procedure entitled, "Proposed Revenue Procedure on Private Tax-Exempt Schools," or any other guidelines for determining whether private schools have forfeited their tax-exempt status through the adoption of racially discriminatory policies.

Resolution· HRESH.Res. 228 (96th)passed

A resolution providing for the consideration of the bill H.R. 3354 to authorize appropriations for fiscal year 1980 for conservation, exploration, development, and use of naval petroleum reserves and naval oil shale reserves, and for other purposes.

United States · United States Congress · 24 April 1979

Sets forth the rule for the consideration of H.R. 3354 (Authorization of appropriations for conservation, exploration, development, and use of naval petroleum reserves and oil shale reserves).

Bill· SS. 987 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to clarify the treatment of certain individuals engaged in the harvesting of timber for purposes of employment taxes.

United States · United States Congress · 23 April 1979

Amends the Internal Revenue Code and Title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to exempt individuals engaged in the harvesting of timber, or in the transportation of timber to market, from employment and Federal unemployment taxes and withholding of tax, if such individuals perform such services under conditions which: (1) require them to furnish the equipment necessary for their work; (2) require no set hours or days for the performance of such service; and (3) provide for remuneration based solely on the extent of such individuals' production. Requires individuals who pay timber harvesters for services performed during the taxable year to furnish the Internal Revenue Service with information respecting the identity of the individuals paid and the amount of remuneration paid. Requires individuals reporting such information to the IRS to furnish to the timber harvesters a written statement showing the name and address of the individual making the informational return and the total amount of payments made to the individual shown on the return. Provides penalties for failure to comply with such reporting requirements.

Bill· SS. 983 (96th)referred

Interstate Taxation Act of 1979

United States · United States Congress · 23 April 1979

Interstate Taxation Act of 1979 - Title I: Sales and Use Taxes - Denies authority to a State or its political subdivisions to require a person to collect a sales or use tax with respect to a sale or use of tangible personal property unless that person: (1) has a business location in that State; (2) regularly solicits sales in that State, unless the activity consists solely of solicitation by direct mail or media advertising; or (3) regularly makes deliveries in that State other than by common carrier or by mail. Prohibits a State or its political subdivisions from including separately stated freight charges which are incident to interstate sales in the measure of a sales or use tax imposed by such State. Limits the authority of a State to impose a sales tax or require the collection of sales or use taxes with respect to an interstate sale of tangible personal property to instances where the destination of the sale is in such State, or in a State or locality for which the tax is required to be collected by an agreement between the State of destination and the State requiring the collection of the tax, and the seller has a business location in the State requiring such collection. Limits the authority of a political subdivision of a State to impose a sales or use tax to instances where the interstate sale of tangible personal property occurs within the political subdivision. Denies the authority of a State or its political subdivision to impose a sales or use tax upon interstate sellers whose annual receipts from taxable retail sales of tangible personal property with a destination in such State are less than $20,000. Exempts States and their political subdivisions from any limits on their power to impose sales or use taxes with respect to motor vehicles and boats registered in such jurisdictions or with respect to motor fuels consumed in such jurisdictions. Provides that the amount of any use tax imposed with respect to tangible personal property shall be reduced by the amount of any sales or use tax previously paid by the taxpayer with respect to the same property on account of liability to another State or its political subdivisions. Exempts sellers from liability for the collection or payment of a sales or use tax with respect to an interstate sale of tangible personal property if the purchaser of such property furnishes to the seller a registration certificate showing registration with the jurisdiction imposing the tax, or a certificate showing the basis for the seller's exemption from the tax. Permits an out-of-state seller who has less than $100,000 in annual sales to elect to collect and remit to the State of sale a combined State and local sales tax. Requires the purchaser to certify in writing the correct rate or amount applicable to the sale. Stipulates that no seller shall be required by a State or political subdivision to classify interstate sales for sales tax accounting purposes according to geographic areas of the State in any manner other than to account for interstate sales with destinations in political subdivisions in which the seller has a business location or regularly makes household deliveries. Permits a State or its political subdivisions to impose and collect a use tax from a purchaser or user of tangible personal property which is: (1) acquired in an interstate sale from an out-of-state seller who is not required to collect such a tax with respect to such sale; or (2) acquired outside the State and brought in by such purchaser or user. Prohibits a State or its political subdivision from assessing a sales or use tax against any individual for periods prior to the enactment of this Act unless during such periods the individual had a business location in the State, regularly solicited orders by means of employees present in such State, or regularly made deliveries in such State other than by mail or common carrier. Title II: Gross Receipts Taxes - Prohibits a State or its political subdivision from imposing a gross receipts tax with respect to the interstate sale of tangible personal property unless the sale is solicited directly through a business office of the seller in the State or its political subdivisions. Title III: Net Income taxes - Prohibits a State or its political subdivisions from imposing for any taxable year on a corporation taxable in more than one State, other than banks, insurance companies, common carriers, and utilities, a net income tax measured by an amount of income in excess of an amount determined by a specified formula which weighs the presence of the corporation in the State. Title IV: Jurisdiction of Federal Courts - Grants jurisdiction to the United States Court of Claims to review de novo any issues relating to a dispute arising under this Act. Makes determinations of the Court of Claims binding for the taxable years involved upon any State given notice or appearing as a party, subject only to review by the United States Supreme Court through a writ of certiorari. Title V: Miscellaneous Provisions - Stipulates that no charge may be imposed by a State or political subdivision to cover any part of the cost of conducting an audit outside that State for a tax to which this Act applies.

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