Summary: H.R.3091 — 96th Congress (1979-1980)All Information (Except Text)

Bill summaries are authored by CRS.

Shown Here:
Conference report filed in House (12/19/1979)

(Conference report filed in House, H. Rept. 96-718)

Amends the Internal Revenue Code to extend until January 1, 1979, the date until which a State legislator may qualify for the income tax deduction for living expenses while engaged in legislative business away from his home district.

Amends title IV, part D (Child Support and Establishment of Paternity) of the Social Security Act to extend the authority for 75 percent Federal matching of State costs for providing services to families not on welfare in assisting them to obtain child support payments from absent parents, retroactive to the period beginning on October 1, 1978, and ending March 31, 1980.

Amends the Internal Revenue Code and title XX (Grants to States for Services) of the Social Security Act to coordinate the targeted jobs credit and funding provisions of title XX to reimburse the costs of hiring welfare recipients in child care jobs. Establishes the maximum per recipient annual combined tax credit and title XX reimbursement at $6,000, based on full amount of wages paid, and makes such credit available for full and part-time employment. Makes the reimbursement provisions applicable to the period between October 1, 1979, and March 31, 1980, and the tax credit applicable to taxable years beginning after December 31, 1978, before January 1, 1980.

Extends, for the period between October 1, 1978 and March 31, 1980, provisions of the Social Security Act relating to the use of title XX funds for the treatment of alcoholics and drug addicts.