H.R.7955
Title: A bill to strengthen the American family and promote the virtues of family life.
Sponsor: Rep Paul, Ron [TX-22] (introduced 8/19/1980) Cosponsors (None)
Latest Major Action: 8/19/1980 Referred to House committee. Status: Referred to House Committee on Ways and Means.

SUMMARY AS OF:
8/19/1980--Introduced.

Family Protection Act - States as the purpose of this Act the abolition of Federal governmental policies which interfere with the freedom of the American family.

Title I: Education - Abolishes the Department of Education and nullifies all regulations, contracts, licenses, or privileges issued by such Department prior to the effective date of this Act. Directs the Director of the Office of Management and Budget to provide for the orderly termination of the affairs of such Department.

Forbids any court of the United States from requiring the attendance at a particular school of any student because of race, color, creed, or sex.

Prohibits the Secretary of the Treasury from issuing in final form the "Proposed Revenue Procedure on Private Tax-Exempt Schools", which sets forth guidelines for determining whether a private school has forfeited its tax-exempt status by the adoption of racially discriminatory policies.

Amends the Internal Revenue Code to: (1) allow an income tax credit for 100 percent of the amount of tuition paid for the elementary, secondary, or higher education of the taxpayer, spouse, or dependents; (2) allow an income tax deduction for amounts paid into an education savings account established to pay the educational expenses of a dependent child of a taxpayer; and (3) grant tax-exempt status to schools which are controlled by the parents of the children who attend them (parental schools).

Title II: Social Security and Retirement - Amends the Internal Revenue Code to allow individual taxpayers who support an elderly (age 60 or older) dependent a $1,000 income tax credit or a $5,000 income tax deduction.

Repeals provisions of Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act which require the reduction of benefits under such title if the benefit recipient has regular employment.

Amends the Internal Revenue Code to permit individuals and married couples to claim the income tax deduction for contributions to an individual retirement account even if such individuals or couples are participants in tax qualified pension, profitsharing, or stock bonus plans under the Internal Revenue Code.

Specifies that social security benefits are exempt from taxation.

Treats married individuals who receive no compensation or less compensation than their spouses as having received compensation equal to that of their spouses for purposes of computing the maximum allowable income tax deduction for contributions to an individual retirement account.

Allows an income tax deduction from gross income for the payment of social security taxes by employees and self-employed individuals.

Title III: Constitutional Guarantees - Prohibits the Federal Government from imposing any obligation or conditions upon any child care center, orphanage, foster home, emergency shelter for abused children or spouses, school, juvenile delinquency or drug abuse treatment center or home, or similar program which is operated by a church or religious institution.

Amends provisions of the United States Code relating to judicial procedure to establish a legal presumption in favor of an expansive interpretation of a parent's role in supervising and determining the religious or moral formation of his or her child, in cases involving such issue.