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![Official portrait of Rep. Collins, James M. [R-TX-3]](https://www.congress.gov/img/member/c000638_200.jpg)
United States · Official source
1,235 records where Rep. Collins, James M. [R-TX-3] is listed as a sponsor, author, or other actor. Search with topics and years
United States · United States Congress · 27 January 1981
Amends the Internal Revenue Code to require a court order before property of a taxpayer may be levied upon for the collection of tax.
United States · United States Congress · 27 January 1981
Amends the Internal Revenue Code to repeal the estate tax, the gift tax, and the tax on generation-skipping transfers.
United States · United States Congress · 27 January 1981
Elementary and Secondary Education Tuition Tax Credit Act of 1981 - Amends the Internal Revenue Code to allow a taxpayer an income tax credit for 25 percent of the expenses paid for the elementary or secondary education of a dependent. Sets forth maximum dollar amounts allowable as a credit for calendar years 1981 and 1982, after which the credit expires. Treats tuition payments as paid for calendar years 1981 and 1982 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. Requires the individual for whom the tuition tax credit is allowed by this Act to be a full-time student during any four months of the calendar year or a part-time student during any eight months of the calendar year. Excludes from the definition of "expenses of elementary and secondary education" any amounts paid for books, supplies, meals, lodging, transportation, similar personal expenses, and for education below the first-grade level or attendance at a kindergarten or nursery. 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. Requires that any amount received by the taxpayer as a tuition tax credit be disregarded for purposes of determining the eligibility of the taxpayer for Federal, State, or local educational assistance.
United States · United States Congress · 27 January 1981
Higher Education Tuition Tax Credit Act of 1981 - Amends the Internal Revenue Code to allow a taxpayer an income tax credit for 25 percent of the expenses paid for the college or post-secondary vocational education of the taxpayer or the taxpayer's spouse or dependents. Sets forth maximum dollar amounts allowable as a credit for calendar years 1981 and 1982, after which the credit expires. Excludes graduate students from eligibility for the credit. Requires the individual for whom the tuition tax credit is allowed by this Act to be a full-time student during any four months of the calendar year or a part-time student during any eight months of the calendar year. Excludes from the definition of "expenses of higher education" any amounts paid for books, supplies, and equipment for courses of instruction or meals, lodging, transportation, and other living expenses. 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. Requires that any amount received by the taxpayer as a tuition tax credit be disregarded for purposes of determining the eligibility of the taxpayer for Federal, State, or local educational assistance.
United States · United States Congress · 27 January 1981
Amends the Internal Revenue Code to extend the business expense deduction to any trade or business conducted in the home of the taxpayer. Eliminates the restrictions on the deductibility of expenses relating to the rental of a residence to a family member. Permits a taxpayer to make repairs on rental properties on a full-time basis without being treated as using such properties for personal purposes.
United States · United States Congress · 27 January 1981
Broadcast Licensing Act of 1981 - Amends the Communications Act of 1934 to increase the terms of radio broadcasting station licenses to ten years and of television broadcasting station licenses to five years. Prohibits the Federal Communications Commission, in considering an application for the renewal of a broadcasting station license, from taking into account the following: (1) any ownership interest which is held by the renewal applicant involved in any other broadcasting station or in any nonbroadcasting communications medium; or (2) any participation by such renewal applicant in the day-to-day administration and operation of the broadcasting station involved. Requires the Commission to grant such renewal if such licensee is in substantial compliance with requirements of such Act. Permits the Commission to issue without a hearing a construction permit to an initial applicant if such application is mutually exclusive with other applications for technical factors.
United States · United States Congress · 23 January 1981
Savings and Retirement Income Incentive Act of 1981 - Amends the Crude Oil Windfall Profit Tax Act of 1980 to make permanent the income tax exclusion for dividend and interest income. Increases such tax exclusion for persons over age 65 to $500 ($1,000 for joint returns). Amends the Internal Revenue Code to increase to $2,000 the amount of the income tax deduction for contributions to individual retirement accounts. Eliminates the prohibition against certain pension plan participants (e.g. government and military personnel) from making deductible contributions to individual retirement accounts. Increases the amount of nondeductible contributions which an individual may make to an individual retirement account in a taxable year and over such individual's lifetime. Permits contributors to an individual retirement account to withdraw from such an account up to $10,000, without tax penalty, in order to purchase a first home or finance the higher education of a dependent child. Allows an income tax deduction for voluntary employee contributions to tax-qualified employer pension and annuity plans.
United States · United States Congress · 23 January 1981
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act by repealing those provisions which provide increased old age insurance benefits for individuals who delay retirement until after they reach age 65.
United States · United States Congress · 23 January 1981
Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury to prepare, for distribution to taxpayers, brief but comprehensive pamphlets which set forth in nontechnical terms: (1) the rights and obligations of taxpayers during an audit; (2) the procedures which the Internal Revenue Service (IRS) may use in enforcing revenue laws; and (3) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file taxpayer complaints. Requires a copy of such pamphlet to accompany the first communication from the IRS to any taxpayer regarding tax liability. Amends the Internal Revenue Code to prescribe criminal penalties for: (1) any investigation by employees of the United States in connection with Federal tax laws which inquires into the beliefs, associations, or activities of any individual which are not directly related to such tax laws; or (2) the maintenance of any records containing information derived from such an investigation. Creates a civil cause of action for any taxpayer aggrieved by a prohibited investigation or by the deprivation of any civil rights. Permits the award of a judgment of costs, including reasonable attorney's fees, to a prevailing taxpayer in any proceeding before the Tax Court. Requires the IRS, upon a taxpayer's request, to conduct any interview regarding a deficiency assessment in the taxpayer's residence or place of business, at a reasonable time convenient to the taxpayer. Requires the officer or employee conducting such interview to warn the taxpayer that: (1) he has a right to remain silent; (2) any statement he makes may be used against him; and (3) he has the right to the presence of an attorney. Exempts certain income producing property from levy for nonpayment of taxes. Makes binding on the Secretary: (1) a tax return prepared for the taxpayer by an officer or employee of the IRS acting in his official capacity to provide such assistance; and (2) information or advice given to the taxpayer by such an officer or employee acting in his official capacity. Directs the Comptroller General of the United States to establish, and to report annually to Congress on, a program to provide for a continuing audit and investigation of the efficiency, uniformity, and equity of the administration of the internal revenue laws of the United States. Places the burden of proof, in administrative and judicial proceedings involving the IRS and a taxpayer, upon the IRS. Requires that all property of taxpayers, for purposes of the estate and gift tax, be valued at historical cost (original cost to the taxpayer or the donor of the property).
United States · United States Congress · 23 January 1981
Requests the President to designate the seven calendar days commencing on April 30 of each year as "National Beta Sigma Phi Week."
United States · United States Congress · 22 January 1981
Directs the President to exercise presidential authorities to require the Government of Iran to: (1) punish all persons involved in the seizure of the U.S. embassy and of U.S. citizens in Tehran; (2) make reparations to those U.S. citizens and to the U.S. Government for damages incurred; and (3) fully satisfy all outstanding commercial claims and other claims affecting property rights of U.S. citizens. Directs the President to report to Congress.
United States · United States Congress · 22 January 1981
Amends the Internal Revenue Code to exempt from the windfall profit tax any domestic crude oil owned through a royalty interest.
United States · United States Congress · 22 January 1981
Congressional Pay Reform Act of 1981 - Amends the Legislative Reorganization Act of 1946 and the Federal Salary Act of 1967 to specify that pay adjustments for Members of Congress shall become effective on the March 1 following the beginning of the next Congress after the Congress during which such adjustment was approved. Conditions such adjustment on the adoption of a concurrent resolution by each House of Congress. Requires a recorded vote on such resolution to reflect the vote of each Member. Prohibits any congressional employee from being paid at a rate in excess of the rate payable for Senators and Members of the House of Representatives. Requires the President to transmit to the Congress, within a specified time period, recommendations with respect to the rates of pay of Members of Congress, legislative, and judicial employees. Prohibits the House of Representatives and the Senate from considering any bill or joint resolution carrying an appropriation for compensation of Members of Congress for any fiscal year if such bill or joint resolution carries an appropriation or a limitation on appropriations for any other purpose.
United States · United States Congress · 22 January 1981
Amends the Communications Act of 1934 to permit common carriers to determine the depreciation method for classes of property used to provide communications services.
United States · United States Congress · 22 January 1981
Amends the Federal Water Pollution Control Act to permit, under specified conditions, owners or operators of publicly owned treatment works not to enforce pretreatment standards developed by the Administrator of the Environmental Protection Agency.
United States · United States Congress · 22 January 1981
Provides that Federal income tax rates may not be increased during a four-year period.
United States · United States Congress · 22 January 1981
Requests the President to designate August 13, 1981, as "National Blinded Veterans Recognition Day."
United States · United States Congress · 22 January 1981
Directs the House of Representatives to meet only on calendar days during certain periods of time. Declares that the House is not required to meet on any Saturday or Sunday or any legal holiday. States that the House may meet on any day determined to be in the public interest or pursuant to any provision of law or the United States Constitution.
United States · United States Congress · 20 January 1981
Prohibits the issuance of any final Internal Revenue Service regulations which have the effect of increasing the rate of imputed interest with respect to: (1) loans between related organizations, trades, or businesses; or (2) deferred payments in the case of certain sales of property.
United States · United States Congress · 20 January 1981
Constitutional Amendment - Prohibits the total amount of money expended by the United States in any fiscal year from exceeding the total amount of revenue received by the United States during such fiscal year, except in time of war as declared by the Congress. Allows the suspension of the amendment by a joint resolution approved by a vote of three-fifths of the Members of each House of the Congress and approved and signed by the President, or by a vote of two-thirds of the Members of each House of the Congress. Requires tax rates to be reduced to offset the effects of inflation. Establishes a procedure for the approval of bills or joint resolutions affecting taxes.
United States · United States Congress · 19 January 1981
Amends the Internal Revenue Code to exempt independent producers and royalty owners from the windfall profit tax.
United States · United States Congress · 19 January 1981
Family Enterprise Estate and Gift Tax Equity Act - Amends the Internal Revenue Code to increase the unified credit against the estate and gift taxes from $47,000 to $155,800 by specified annual increments through 1985. Increases from $175,000 to $500,000, by specified annual increments through 1985, the minimum gross estate requirement for filing of a return. Repeals the existing limitations on the marital deduction for gift and estate taxes. Increases from $3,000 to $6,000 the annual gift tax exclusion. Qualifies estates of decedents who were disabled or retired for the special valuation of certain farms based on use if such decedents materially participated in the operation of the farm for five out of eight years preceding the year in which they became disabled or eligible for disability benefits, under title II (Old Age, Survivors and Disability Insurance) of the Social Security Act. Permits the spouse of a decedent to use such valuation if the spouse has managed the farm or business for ten years preceding the decedent's death or takes over active management upon the decedent's death. Qualifies the owner of a woodland for the special use valuation if the owner or a member of the owner's family actively managed the property for ten years prior to the owner's death. Reduces from 15 to ten years the length of time a qualified property must be held and put to a qualified use following the decedent's death before it can be disposed of without incurring a recapture of estate tax benefits. Permits active management rather than material participation as a test for qualification of the estate for spouses, children under 21, students, and disabled individuals who receive property from a decedent who qualified for special use valuation. Repeals the $500,000 limitation on the reduction of the value of qualified real property permitted by the special use valuation. Allows the like kind exchange of property without loss of special use valuation eligibility. Allows valuation based on net crop share rentals as an alternative method of valuing farms. Repeals the requirement that an heir elect special treatment for involuntary conversions of qualified real property, thus making such treatment automatic upon such conversion. States that gifts made within three years of a decedent's death shall be valued as of the time of transfer rather than as of the date of death. Authorizes an individual to elect to pay a gift tax rather than use the unified tax credit. Modifies the alternate extension of time for payment of the estate tax where the estate consists largely of an interest in a closely held business to: (1) allow an installment payment election if the value of the interest in the closely held business is either 35 percent of the value of the gross estate or 50 percent of the taxable estate; (2) increase to 50 percent the value of an interest disposed of which will accelerate the payment of tax; and (3) permit payment, but with a penalty, of an installment within six months after the due date. Allows a disclaimer of an interest in property for estate tax purposes in specified circumstances where such disclaimer does not result in the passing of the interest concerned under the applicable State law.
United States · United States Congress · 19 January 1981
Requires that any legal public holiday established after enactment of this Act be treated as occurring on a Saturday or Sunday.
United States · United States Congress · 19 January 1981
Amends the Internal Revenue Code to increase from $20,000 to $75,000 in 1981 (with annual adjustments up to $95,000 in 1985 and thereafter) the earned income exclusion for U.S. citizens working abroad who are bona fide residents of a foreign country. Repeals the requirement that, as a condition of their employment, such individuals reside in a hardship area. Reduces from 17 to 11 months the residency requirement for such exclusion. Provides for an income tax exclusion for the value of employer-provided lodging in a camp in cases where satisfactory housing is not generally available. Reduces from 17 to 11 months the foreign residency requirement with respect to the deduction for certain housing expenses of living abroad.
United States · United States Congress · 19 January 1981
Amends the Internal Revenue Code to exempt from taxation income earned from sources outside the United States for all individuals who are bona fide residents of foreign countries or who are present in a foreign country for a specified time (current law excludes such income of such individuals only if they reside in camps located in hardship areas). Eliminates restrictions on such tax exclusion with respect to: (1) the dollar amount of such exclusion; (2) the taxable year to which the income earned abroad is attributed; (3) community income earned abroad; and (4) meals and lodgings provided by the employer. Repeals provisions added by the Tax Reform Act of 1976 which allow income tax deductions for various expenses related to living abroad.
United States · United States Congress · 19 January 1981
Constitutional Amendment - Requires a two-thirds vote of both Houses of Congress to pass any concurrent resolution on the budget which carries a deficit.
United States · United States Congress · 19 January 1981
Establishes a Joint Select Committee on Defense Readiness and Mobilization Capability to investigate and report on defense readiness and mobilization capability, including an analysis of: (1) the kind and extent of threats to the national defense; and (2) the quality and quantity of manpower, material, transportation, budgetary, and programmatic resources needed at present and able to be mobilized in the future. Sets forth the requirements for appointment to the joint select committee.
United States · United States Congress · 13 January 1981
Department of Energy Termination Act - Title I: Abolition of the Department of Energy - Terminates the Department of Energy and all functions of such Department not transferred or continued by this Act on September 30, 1982. Directs the Director of the Office of Management and Budget to conclude the outstanding affairs of the Department of Energy, and makes unexpended funds of such Department available to the Director for that purpose. Title II: Transfer and Continuation of Functions - Transfers specified functions of the Secretary of Energy to the Secretary of Defense, the Secretary of the Navy, the Secretary of the Interior, and the Interstate Commerce Commission. Transfers to the Department of Defense the Division of Naval Reactors and the Division of Military Application of the Department of Energy. Transfers to the Department of the Interior the Federal Energy Regulatory Commission. Title III: Administrative and Transitional Provisions - Authorizes the transfer of personnel, property, records, and unexpended appropriations connected with any function transferred by title II of this Act to the officer to whom such function is transferred for appropriate allocation. States that orders, rules, proceedings, and specified applications or lawsuits issued or pending under previous authority shall not be affected by the transfers under this Act. Title IV: Effective Date - Makes September 30, 1982, the effective date of this Act.
United States · United States Congress · 13 January 1981
Constitutional Amendment - Directs Congress to assure that the total outlays of the Government during any fiscal year (except for repayment of debt) do not exceed 33 1/3 percent of the average national income for the three prior calendar years. Authorizes the suspension of such measure in the case of national emergency or war. Requires approval of all expenditures in excess of such percentage, during a period of national emergency or war, by a concurrent resolution agreed to by three-fourths of all the Members of each House of Congress.
United States · United States Congress · 9 January 1981
Amends the Immigration and Nationality Act to authorize the Attorney General to order the deportation of certain nonimmigrant aliens (including foreign students) in the United States who: (1) knowingly participated in a political demonstration resulting or intending to result in personal injury or property damage; or (2) while in the United States, took part in any unlawful activity or advocated the overthrow by violence of any organized government. Permits the Attorney General to suspend deportation of such students.
United States · United States Congress · 9 January 1981
Occupational Safety and Health Act Amendments of 1981 - Amends the Occupational Safety and Health Act of 1970 to require the Secretary of Labor to publish financial impact statements regarding proposed occupational health and safety standards in the Federal Register prior to promulgating such standards as rules. Amends the Act with respect to existing facilities and equipment, inspections, promulgation of emergency standards, citations and penalties, and on-site consultations by the Secretary.
United States · United States Congress · 6 January 1981
Amends the Internal Revenue Code to provide that the standard mileage rate used in computing the charitable deduction for expenses incurred in the operation of a motor vehicle shall be the same as the standard mileage rate for the business related deduction.
United States · United States Congress · 6 January 1981
Requires that all right, title, and interest of the United States in and to all property of the Postal Service be transferred to a private corporation if, within two years after the enactment of this Act, such corporation: (1) is incorporated under laws of a State by not more than nine qualified individuals elected by Postal Service employees; and (2) has available for expenditure capital which equals the fair market value of all Postal Service property and which has been acquired from the sale of securities. Requires that such securities be available only to Postal Service employees for the first 180 days of sale. Requires full payment to the United States of the fair market value of such property within 30 years after completion of such transfer. Directs the President to submit to Congress: (1) a comprehensive plan for such transfer; and (2) recommendations for legislation necessary to carry out such plan.
United States · United States Congress · 6 January 1981
Cost-of-Living Adjustment Act - Amends the Internal Revenue Code to require annual cost of living adjustments, based on the Consumer Price Index, to: (1) individual income tax rates; (2) the corporate surtax exemption; (3) the standard deduction; (4) personal income tax exemptions; (5) depreciation allowances; (6) the adjusted basis of capital assets for purposes of computing capital gain or loss; and (7) interest on government savings bonds and certificates.
United States · United States Congress · 6 January 1981
Prohibits the issuance of any regulations by the Internal Revenue Service on employee fringe benefits after April 30, 1981.
United States · United States Congress · 6 January 1981
Anti-Discrimination Act of 1981 - Prohibits affirmative action programs administered by Federal agencies under title VII of the Civil Rights Act of 1964 (Equal Employment Opportunity) and other Federal laws from requiring quotas or ratios of individuals on the basis of their race, color, religion, national origin, or sex. Requires that such programs be designed to expand the pool of applicants and participants without regard to race, color, religion, national origin, or sex. Prohibits any Federal agency or court from making a finding of discrimination based soley on the composition of the work force. Conditions the granting of relief under title VII of the Civil Rights Act of 1964 and other Federal laws on a finding by the agency or court that an act of discrimination has been committed by an employer, employment agency, or labor organization. Prohibits any remedy from including quotas or ratios of individuals on the basis of race, color, religion, national origin, or sex, or goals or timetables to meet such quotas. Prohibits any Federal agency from requiring an employer or other entity to collect data regarding the race, color, religion, national origin, or sex of any employees, except as a result of discovery procedures under court order after reasonable grounds have been established that discrimination exists.
United States · United States Congress · 6 January 1981
Requires by October 1, 1983, a 50 percent reduction in the number of individuals employed by Executive agencies in the District of Columbia and vicinity.
United States · United States Congress · 6 January 1981
Amends the Employee Retirement Income Security Act of 1974 to require the administrators of specified employee benefit plans to furnish to a participant or beneficiary a copy of certain finance statements upon written request of such individual. Permits a reasonable charge for such information, subject to regulation by the Secretary of Labor.
United States · United States Congress · 6 January 1981
Prohibits Federal agencies from building, altering, acquiring, or leasing any building for office or storage space within a 50-mile radius of the Capitol Building between October 1, 1981, and September 30, 1991. Makes specified exemptions from such provisions.
United States · United States Congress · 6 January 1981
Amends the Internal Revenue Code to allow a taxpayer a limited income tax credit for college or vocational education expenses. Reduces the amount of such credit by one percent of the amount by which the adjusted gross income of the taxpayer for the taxable year exceeds $22,500. Permits such credit for tuition and fees for education above the twelfth grade level and for books, supplies, and equipment required for coursework. Excludes expenses for meals and lodging and similar personal expenses.
United States · United States Congress · 6 January 1981
Provides that Federal income tax rates may not be increased during a four-year period.
United States · United States Congress · 6 January 1981
Amends the Congressional Budget Act of 1974 to prohibit total budget outlays of the Federal Government from exceeding Federal revenues in any fiscal year, except in time of war or national emergency declared by Congress. States that only those concurrent resolutions on the budget which comply with such prohibition shall be considered in order in either the House of Representatives or the Senate.
United States · United States Congress · 6 January 1981
Amends the Internal Revenue Code to provide identical income tax rates for single persons and married couples filing joint returns. Limits the earned income that must be reported by a married person filing a separate return to the amount actually earned by that individual.
United States · United States Congress · 6 January 1981
Amends the Legislative Reorganization Act of 1946 to require both Houses of Congress to adopt a resolution approving any adjustment in annual rates of pay for Members of Congress before such adjustment may take effect. Requires the adoption of such resolution by both Houses within 60 calendar days of continuous session of the Congress after the date on which the adjustment under the General Schedule takes effect.
United States · United States Congress · 6 January 1981
Amends the Legislative Reorganization Act of 1946 and the Federal Salary Act of 1967 to direct that any adjustments in the rate of pay for Members of Congress shall take effect at the beginning of the Congress following the Congress in which they are approved.
United States · United States Congress · 6 January 1981
Requests the President the designate the week commencing with the third Monday in February of 1982 as "National Patriotism Week."
United States · United States Congress · 6 January 1981
Constitutional Amendment - Limits the term of office of the President and Vice President to six years. Prohibits any person from being elected President if such person has filled a vacancy in such office for more than three years. Prohibits any person who held such office from being elected Vice President. Provides that no person may be elected as President, Vice President, or to the Senate more than once. Allows any person who has filled a Senate vacancy for less than three years to be elected to the Senate once more.
United States · United States Congress · 6 January 1981
Limits the funds available for House committees of the 98th Congress to 50 percent of the total amount expended for House committees of the second session of the 97th Congress for purposes of investigations, studies, projects, activities, operations, services, and staffing.
United States · United States Congress · 6 January 1981
Expresses the sense of Congress that compliance with title VII of the Civil Rights Act of 1964 or any other law relating to equal employment opportunity does not require the exception of positions from the Federal competitive civil service or adjustment of standards for examination, certification, or appointment.
United States · United States Congress · 5 January 1981
Amends the Internal Revenue Code to exclude from gross income a corporate stock distribution to a stockholder based upon the reinvestment of stock dividends in the corporation by such stockholder pursuant to his election to participate in a qualified dividend reinvestment plan, as defined in this Act. Limits the amount of such exclusion to $1,500 per year. Establishes a rebuttable presumption that a distribution made by a corporation which purchases its common stock within one year of such distribution shall not be deemed a distribution pursuant to a qualified dividend reinvestment plan.