United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to allow individuals age 65 or older an income tax credit for 50 percent of their earned income. Limits such credit to a maximum of $2,000 to $4,000 depending on the taxpayer's age.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to exempt individuals over the age of 70 from the Federal income tax. Provides that, in the case of married individuals filing joint returns, if one spouse meets the age requirement, both spouses shall be treated as meeting such requirement. Excludes nonresident aliens from the provisions of this Act.
United States · United States Congress · 6 January 1983
Prohibits the Secretary of the Treasury from implementing a specified proposed revenue procedure or any other guidelines or regulations for determining whether private tax-exempt schools have forfeited their tax-exempt status through the adoption of racially discriminatory policies, during the period beginning with the enactment of this Act and ending on December 31, 1984.
United States · United States Congress · 6 January 1983
Flat Rate Tax Act of 1983 - Amends the Internal Revenue Code to repeal the income tax tables. Provides for a flat income tax rate of ten percent for all individuals, estates, and trusts. Repeals all special tax deductions, credits, and exclusions from income for individuals. Increases to $2,000 the amount of the personal tax exemption. Provides for a yearly cost of living adjustment to the amount of the personal tax exemption. Amends the Economic Recovery Tax Act of 1981 to change the effective date of provisions requiring the indexing of the personal tax exemption from 1985 to 1983.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to exclude from gross income all interest income received by an individual. Disallows such exclusion for estates and trusts.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to allow an income tax credit for the educational expenses paid for the elementary, secondary, college, or vocational education of the taxpayer or the taxpayer's spouse or dependents. Limits the amount of the credit to $2,000 for any individual for whom such expenses are paid. Excludes from the definition of "educational expenses" any amount paid for meals, lodging, or similar personal expenses.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to increase from $10,000 to $16,500 the amount of the annual gift tax exclusion beginning in taxable year 1982. Provides for an annual inflation adjustment of such amount based on increases in the Consumer Price Index.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to exclude from the gross income of individual taxpayers all gain from the sale or exchange of capital assets held by such taxpayers for more than one year.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to base the civil penalty for tax fraud on only the portion of the underpayment which is due to fraud rather than on the entire underpayment.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to provide that the tax deduction for charitable contributions to a tax-exempt organization shall not be denied solely because of any educational benefit derived by the taxpayer, unless such contribution was used for the direct benefit of the taxpayer or the taxpayer's family.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to allow married individuals filing separate income tax returns to elect to be taxed at rates applicable to unmarried individuals.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to remove restrictions for the tax exclusion of interest on bonds for certain irrigation dams and for qualified steam- generating or alcohol producing facilities. Repeals requirements relating to: (1) the registration and guarantee of bonds under an energy program; (2) public approval of industrial development bonds; and (3) information reporting requirements for certain bonds.
United States · United States Congress · 3 January 1983
Hobbs Act Amendment of 1983 - Amends the Hobbs Act to establish penalties for obstructing, affecting, or interfering with commerce by willfully injuring, damaging, burning, or destroying to the value of $2,000 or more any real or personal property of any person at or near any place where work or business of an employer or owner is carried on or where such employer or owner transports, stores, or maintains property for business or other purposes. States that such violation, as well as the offense of interfering with commerce by extortion, shall not be nullified or mitigated even if committed in the course of a legitimate labor dispute.
United States · United States Congress · 3 January 1983
Taxpayer Protection Act - Amends the Internal Revenue Code to subject the Internal Revenue Service (IRS), in the collection of taxes, to provisions of the Fair Debt Collection Practices Act regarding communication and harassment in connection with debt collection. Prohibits the publication of any tax deficiency which has not been adjudged to be payable by a competent court. Permits individual taxpayers to bring a civil action in a U.S. district court for damages resulting from collection practices prohibited by this Act. Requires a Federal court order before property of a taxpayer may be levied upon for the collection of tax. Specifies that a showing of fraud or malfeasance or a misrepresentation, for purposes of modifying or reconsidering a closing agreement between an individual taxpayer and the Secretary of the Treasury, shall be taken into account only if such a showing or misrepresentation is determined by a competent court. Prohibits the Secretary from consenting to extend for more than one year the period for assessment of the income tax liability of any individual taxpayer. Requires the Secretary to prepare, for distribution to taxpayers, brief but comprehensive statements which set forth in nontechnical terms: (1) the rights and obligations of taxpayers during an audit; (2) the procedures which the 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 statement to accompany any tax forms sent to taxpayers. Prescribes 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 or organization; 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. 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) written information or advice given to the taxpayer by such an officer or employee acting in his official capacity. Places the burden of proof, in administrative and judicial proceedings involving the IRS and a taxpayer, upon the IRS. Directs 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 basis of the property if it was not purchased). Prohibits the use in IRS personnel evaluations of amounts collected pursuant to audits or investigations. Precludes the Secretary from exercising any enforcement authority over churches or certain other organizations. Prohibits the audit of any group of taxpayers unless the Secretary has first met certain notice requirements or permitted members of the group to file an amended return. Sets forth conditions which must be met by the IRS before any action is taken to interfere with the property rights of a taxpayer. Requires the IRS, before securing the records of or personal data concerning any taxpayer, to: (1) notify the taxpayer in writing of the demand, the material sought, and the need for the material; (2) have commenced an action in a competent court against the taxpayer; and (3) have justified its need before the court consistent with the discovery rules of the Federal Rules of Civil Procedure. States that the IRS shall have no authority, in enforcing the tax obligations of any person, which conflicts with rights and privileges granted under the Constitution.
United States · United States Congress · 3 January 1983
Constitutional Amendment - Prohibits a person who has been elected to: (1) the Senate two times from being eligible for election or appointment to the Senate; and (2) the House of Representatives six times from being eligible for election to the House.
United States · United States Congress · 3 January 1983
Establishes in the House of Representatives the Select Committee on Hunger to conduct a continuing comprehensive study of the problems of hunger and malnutrition.
United States · United States Congress · 1 October 1982
Declares it to be the policy of the Government that: (1) Federal procurement should be accomplished on a competitive basis wherever possible through the General Services Administration (GSA); (2) the use of multiple award schedules should be restricted to cases where competitive single awards are not feasible, sales volume justifies centralized procurement, and a valid need exists for functionally similar items with different prices and features; and (3) where the volume of products purchased is too low to provide a price advantage and commercial "off-the-shelf" products can be substituted for products designed to Government specifications, individual agencies should purchase items locally subject to review by the GSA. Directs the Administrator of the GSA to implement: such policy; the recommendations on procurement contained in the Comptroller General's report of May 2, 1979; and the policy statement prepared by the Office of Acquisition Policy in response to such report. Directs the Administrator, within 60 days after enactment, to issue transitional regulations governing purchases from any multiple award schedule. Requires that such regulations: (1) include the requirement that whenever any agency procurement officer or employee determines that an item in such a schedule is available from a commercial source in the area at a lower cost and under conditions which are no less favorable to the Government than is the case under the schedule, the item shall be purchased from that source; and (2) establish procedures for the audit and review of any such purchase and the enforcement of such regulations by the GSA. Repeals such regulations on the effective date of the regulations which are issued to implement the procurement policy declared by this Act and which apply to any item on a multiple award schedule. Requires the Administrator to submit to Congress periodic reports on actions taken and legislation needed to carry out this Act.
United States · United States Congress · 1 October 1982
Congressional Pay Review Act of 1979 - Amends the Legislative Reorganization Act of 1946 to require, before an annual pay adjustment for Members of Congress takes effect, that a concurrent resolution approving such adjustment be introduced and adopted during any session by both Houses of the Congress. Requires that the vote of each House on the concurrent resolution be recorded so as to reflect the vote of each individual Member.
United States · United States Congress · 22 September 1982
Urges the President to declassify and publicize to the American people existing intelligence information on the military threat to the United States and its allies posed by the Soviet Union.
United States · United States Congress · 18 August 1982
Disapproves the President's recommendation to extend the President's authority to waive the freedom of emigration requirements under the Trade Act of 1974 in order to extend the most-favored nation status of the People's Republic of China.
United States · United States Congress · 15 July 1982
Expresses the support of the Congress for beginning strategic arms reductions talks. Urges the Soviet Union to join with the United States in concluding an equitable and verifiable agreement which freezes strategic nuclear forces at equal and substantially reduced levels. Reaffirms congressional support for the position that the United States should not enter into an arms agreement which provides for force levels inferior to those of the Soviet Union. Declares that the United States should propose practical measures to: (1) reduce the danger of accidental nuclear war; (2) prevent the use of nuclear weapons by third parties, including terrorists; and (3) halt the worldwide proliferation of nuclear weapons. Insists that any arms control agreement must be fully verifiable.
United States · United States Congress · 13 July 1982
Disapproves the President's recommendation to extend the President's authority to waive the freedom of emigration requirements under the Trade Act of 1974 in order to extend the most-favored nation status of Romania.
United States · United States Congress · 24 June 1982
States that no Internal Revenue Service regulations determining whether an interest in a corporation is to be treated as stock or indebtedness shall apply to an instrument issued before 180 days after the regulations are submitted to Congress. Requires that any such proposed regulations shall be consistent with the findings of Congress set forth in this Act if the Secretary of the Treasury chooses to adopt them.
United States · United States Congress · 23 June 1982
Authorizes the erection of a memorial on public grounds in the District of Columbia, or its environs, in honor and commemoration of members of the armed forces who served in the Korean war. Directs the Secretary of the Interior to select, with the approval of the National Commisson of Fine Arts and the National Capital Planning Commission, a suitable site on public grounds for such memorial. Subjects the design and any plans for the memorial to the approval of the Secretary, the National Commission of Fine Arts, and the National Capital Planning Commission. Declares that no moneys belonging to the United States or the District of Columbia shall be expended for the erection of such memorial.
United States · United States Congress · 22 June 1982
Expresses the sense of Congress that legislation should be proposed and enacted to: (1) establish parity between the compensation of Government Printing Office (GPO) employees and the compensation of other Federal employees performing similar work; (2) fix the wages of GPO employees in accordance with the prevailing wage rate system applicable to executive branch employees; and (3) strengthen the Public Printer's ability to manage without infringing on the oversight responsibilities of the Joint Committee on Printing.
United States · United States Congress · 17 June 1982
Amends the Internal Revenue Code to base the civil penalty for tax fraud on only the portion of the underpayment which is due to fraud rather than on the entire underpayment.
United States · United States Congress · 19 May 1982
Small Business Regulatory Relief Tax Act of 1982 - Delays until July 1, 1984, the effective date of Treasury regulations determining whether an interest in a corporation is to be treated as stock or indebtedness. Directs the Comptroller General to study and report to Congress on the impact of such regulations on small business.
United States · United States Congress · 6 May 1982
Suspends the application of the minimum wage and overtime requirements of the Fair Labor Standards Act of 1938, during the period beginning May 15, 1982, and ending September 15, 1982, to the employment of full-time students under the age of 21 by employers who regularly employ fewer than ten full-time employees.
United States · United States Congress · 1 April 1982
American Eagle Gold Coin Act of 1982 - Directs the Secretary of the Treasury to mint gold coins to be referred to as "American Eagles". Sets forth the specifications for four types of such gold coins. Declares that coins minted under this Act shall not be legal tender for public debts, public charges, taxes, duties or dues, but may be used for the payment of private debts. Sets forth the dates by which the Secretary shall begin delivery of such coins. Sets forth the formula by which the Secretary shall determine the daily price of such coins. Grants the Secretary the power to adjust the seigniorage charge on the sale of all such coins to finance the expenses of minting, delivering, and distributing them. Permits the exchange of gold bullion for such American Eagle coins. Permits the Secretary to prescribe necessary regulations. Declares that any gain or loss derived from the sale, exchange, or other disposition of any coin authorized by this Act shall not be recognized as a capital gain or loss under any Federal, State, or local income tax. Exempts the purchase or sale of any such coin from any Federal, State, or local sales, personal property, or excise tax.
United States · United States Congress · 1 April 1982
Amends the Internal Revenue Code to set forth special temporary rules for the taxation of life insurance companies for 1982 and 1983. Revises provisions relating to policies reinsured under modified coinsurance contracts. Specifies that prescribed policy and other contract liability requirements shall not include interest payable after enactment of this Act by a reinsured to a reinsurer in connection with a coinsurance contract. Revises the method of computing the tax deductions for: (1) dividends to policyholders; (2) certain nonparticipating contracts; and (3) certain accident, health insurance, and group life insurance plans. Revises the method of determining adjusted life insurance reserves. Revises the method of computing the policyholder's share of investment yield, life insurance company taxable income, and net capital gain for companies filing consolidated returns. Specifies that the above method shall not apply to certain contract computations in effect before 1982. States that the determination for taxable years before 1982 as to whether a contract is a coinsurance contract shall be made solely by reference to the terms of the contract.
![Official portrait of Rep. Crane, Philip M. [R-IL-8]](https://www.congress.gov/img/member/c000873_200.jpg)