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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 if it is part of the full title of a state, if the word it modifies is capitalized, or when it refers to a state as a governmental actor or party to litigation. Capitalize only when referring to a term of the United States Supreme Court.