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The word act, as used in the term Act of Congress, is a common, not a proper noun. The capitalization of the word act is deprecated by some dictionaries and usage authorities. Some writers, in particular the U.S. Code, capitalize Act.
Capitalize only when referring to a specific code: the 1939 and 1954 Codes. Commonwealth. Capitalize only if it is part of the full title of a state, if the word it modifies is capitalized, or when referring to a state as a governmental actor or party to litigation.