United States · United States Congress · 5 April 1982
Income Tax Simplification Act of 1982 - Title I: Individual Income Tax Rates, Etc. - Amends the Internal Revenue Code to repeal all tax tables and impose a 19 percent income tax rate on individuals, estates, and trusts. Allows an income tax credit for personal exemptions. Repeals the deduction for personal exemptions. Title II: Tax Reforms - Amends the Internal Revenue Code to repeal all income tax credits except the credit for tax withheld on wages and the credit for tax withheld at the source on nonresident aliens and foreign corporations and on tax-free covenant bonds. Repeals the exceptions to the tax inclusion of prizes and awards made in recognition of certain types of achievement. Repeals all limits and exceptions to the inclusion in the gross income of employees of amounts attributable to group-term life insurance provided by employers. Repeals the limitations on the inclusion in gross income of unemployment compensation. Repeals all income tax exclusions except the tax exclusion of gifts and inheritances and the tax exclusion of the income of States and municipalities. Repeals all income tax deductions for individuals and corporations except deductions for: (1) trade or business expenses; (2) losses; (3) payments with respect to employees of certain foreign corporations; (4) nonprofit activities; (5) amortization of real property construction period interest and taxes; (6) contributions to black lung benefit trusts; and (7) certain start-up expenditures. Repeals the deduction for trade or business expenses incurred in connection with certain appearances and activities designed to influence legislation. Repeals: (1) the partial deduction for treble damage payments under the antitrust laws; (2) the limited deduction for wagering losses; and (3) the special deduction for living expenses of State legislators. Repeals all additional itemized deductions for individuals except the deductions for expenses relating to the production of income and alimony or support payments. Repeals all special deductions for corporations. Repeals provisions allowing a taxpayer to elect to deduct certain costs relating to intangible drilling and development of oil, gas, and geothermal wells and relating to expenditures made in connection with certain railroad rolling stock. Repeals certain limitations and exemptions relating to the disallowance of deductions for: (1) entertainment expenses; and (2) contributions of an employer to an employees' trust or annuity plan or compensation under a deferred-payment plan. Repeals the exclusion from income of dividends reinvested in stock of public utilities. Repeals the exemption from corporate income tax of mutual savings banks conducting life insurance businesses. Repeals all special income tax rules relating to banking institutions. Repeals the depletion deduction and rules for the tax treatment of natural resources and capital gains. Repeals the: (1) tax exclusion for U.S. citizens and residents living abroad; (2) nonrecognition provisions for gain on the sale of a principal residence; (3) the deduction for net capital gains; and (4) provisions for income averaging. Title III: Corporate Income Tax Rate Reduction - Reduces corporate income tax rates. Title IV: Effective Date - States that the amendments made by this Act shall apply to taxable years after 1982.
United States · United States Congress · 29 March 1982
Authorizes the President to designate April 4, 1982, as the National Day of Reflection. Notes that such date coincides with the 80th birthday of Rabbi Menachem Mendel Schneerson, head of the Lubavitch movement.
United States · United States Congress · 29 March 1982
Declares that the United States should propose to the Soviet Union: (1) a long-term, mutual, and verifiable nuclear forces freeze at equal and sharply reduced levels of forces; and (2) practical measures to reduce the danger of an accidental nuclear war and to prevent the use of nuclear weapons by third parties. States that the United States and the Soviet Union should channel their resources away from nuclear armaments and towards fighting poverty, hunger, and disease. Declares that the United States should continue to work for balanced arms reductions.
United States · United States Congress · 23 March 1982
Olympic Coin Act of 1982 - Title I: Olympic Coins - Provides for the minting of commemorative gold coins to honor and commemorate the 1984 Los Angeles Olympic Games. Sets forth minting specifications and limits the aggregate face value of all such coins. Requires the Secretary of the Treasury to determine the design of the coins. Declares that such coins are legal tender and terminates their minting after December 31, 1984. Directs the Secretary to enter into an agreement with the Los Angeles Olympic Organizing Committee which shall provide for the implementation of the purposes of this Act. Directs the Secretary to furnish such coins to the Organizing Committee at a price agreed to under such agreement. Requires delivery of all coins minted to the Committee for distribution and sale to the public. Sets the delivery date for each series of coins. States that proceeds received by the Committee from the commercial sale of such coins shall be used for the purpose of staging and promoting the 1984 Los Angeles Olympic Games and assisting the U.S. Olympic Committee and amateur athletics. Sets forth procedures and criteria for the Organizing Committee to follow in selecting a marketing organization for such coins. Establishes in the Treasury the Los Angeles Olympic Coin Fund for the deposit of sums received from the Organizing Committee and to carry out provisions of this title. Requires the Secretary to report to Congress on the sale of the coins minted under this title. Grants the Comptroller General access to all data relating to the use and funding of such coins. Exempts the Secretary from Federal laws governing procurement or public contracts for purposes of this title. Title II: Gold Medallions - Amends the American Arts Gold Medallion Act to allow the Secretary of the Treasury to provide for sales of gold medallions through dealers and, if appropriate, through the Department of the Treasury.
United States · United States Congress · 22 March 1982
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to prohibit entitlement to title II benefits in the case of an individual who is not a U. S. citizen or national if such individual: (1) is not a permanent resident of the United States; or (2) is outside the United States. Prohibits the payment of title II benefits to any dependent or survivor of such an individual on the basis of such individual's wages and self-employment income. Makes such prohibition inapplicable if the benefit involved is payable to such an individual as the dependent or survivor of: (1) a U. S. citizen or national; (2) a permanent resident of the United States; or (3) a U. S. citizen or national residing outside the United States if the relationship required for such individual's entitlement already existed at the time such national or citizen reached age 50. Authorizes the payment of title II benefits to an individual who is not entitled to benefits pursuant to this Act until the total amount of such benefits equals the total amount of any taxes paid on the wages and self-employment income on which the benefits are based.
United States · United States Congress · 17 March 1982
Directs the Secretary of the Treasury to study and report to specified congressional committees on the advisability of replacing the Federal individual income tax or such income tax and the Federal corporate income tax with a simplified income tax on gross income.
United States · United States Congress · 24 February 1982
Expresses the sense of the Congress that the problem of Americans missing because of the Vietnam war should be resolved as soon as possible. Urges the President to: (1) take actions to ensure the release of all Americans who remain captive; and (2) obtain from Vietnam, Laos, and Kampuchea a complete accounting of all the Americans who are missing, including a returning of the remains of the dead.
United States · United States Congress · 10 February 1982
Limits amounts provided in House Committee expense resolutions for the second session of the Ninety-seventh Congress to the total amounts expended under such resolutions for the first session.
United States · United States Congress · 9 February 1982
Energy Consumer Regulatory Reform Act of 1982 - Amends the Energy Conservation and Production Act, the National Energy Conservation Policy Act, and the Energy Reorganization Act by repealing provisions relating to energy conservation improvements to buildings. Repeals provisions of the National Energy Conservation Policy Act and the Energy Security Act relating to residential energy conservation service and commercial and apartment energy conservation service. Repeals energy efficiency standards and requirements for consumer products other than automobiles under the Energy Policy and Conservation Act. Amends the Public Utility Regulatory Policies Act of 1978 to repeal retail regulatory policies for electric and gas utilities. Repeals provisions of the Energy Conservation and Production Act relating to electric utility rate design initiatives. Amends the Energy Policy and Conservation Act by repealing provisions relating to State energy conservation programs and general emergency energy authorities. Repeals the Emergency Energy Conservation Act of 1979.
United States · United States Congress · 8 February 1982
Debt Collection Act of 1982 - Authorizes Federal agencies (including the United States Postal Service) to deduct installment payments from the pay of an employee or a member of the Armed Forces or Armed Forces Reserve to offset any debts owed the Government. Limits the amount deducted to 25 percent of the individual's disposable pay. Permits such deduction only after the agency has: (1) notified the individual of its intention to garnish his or her pay; and (2) provided the individual an opportunity to inspect its records, to review its determination of indebtedness, and to enter into a repayment agreement.
United States · United States Congress · 3 February 1982
Authorizes the Speaker of the House of Representatives and the President pro tempore of the Senate to present, on behalf of Congress, a gold medal to Admiral Hyman George Rickover in recognition of his distinguished service and for his contributions to the development of safe nuclear energy and to the defense of the United States. Directs the Secretary of the Treasury to provide for a gold medal with suitable emblems, devices, and inscriptions. Authorizes appropriations to carry out such provision. Authorizes the Secretary to make available bronze duplicates of such medal for sale under regulations he prescribes and in accordance with provisions of this Act.
United States · United States Congress · 3 February 1982
Amends rule VIII of the Rules of the House of Representatives to require the Speaker or chairman of the committee with subject matter jurisdiction to summarize provisions of a bill or resolution which would adjust the pay or affect outside earned income limitations of Members at least 24 hours before the final vote on such legislation. Directs the Speaker not to entertain a unanimous consent request to consider a bill or resolution out of order with such requirement.
United States · United States Congress · 3 February 1982
Amends rule XVIII of the Rules of the House of Representatives to require that a motion to reconsider a voice vote on final passage of legislation affecting the pay or the limitations on outside earned income of Members not be entertained until one hour after the announcement of the vote on such legislation. Directs the Speaker not to entertain a unanimous consent request to consider such motion.
United States · United States Congress · 2 February 1982
Expresses the gratitude of the Congress to the Italian Government and the Italian police for the rescue of Brigadier General James L. Dozier. Commends General Dozier for his bravery and patriotism throughout the ordeal. Declares congressional support for the Italian Government's efforts to end terrorism.
United States · United States Congress · 2 February 1982
Expresses the sense of the Congress that the President should demand compliance by the Soviet Union with existing treaties on chemical warfare as a prerequisite for starting the Geneva arms talks.
United States · United States Congress · 28 January 1982
Requests the President to present, on behalf of Congress, a gold medal to Lenny Skutnik, in recognition of his heroic rescue of one of the victims of the airline crash into the Potomac River on January 13, 1982. Authorizes appropriations. Authorizes the Secretary of the Treasury to cause bronze duplicates of such medal to be coined for sale to the general public.
United States · United States Congress · 26 January 1982
Permits the President to appoint successors to cadets at the U.S. Air Force Academy who have been discharged, graduated, or whose class has graduated without them.
United States · United States Congress · 26 January 1982
Expresses the sense of the Congress that the President should commemorate the contributions of the pilots of the United States Air Force Aerial Demonstration Squadron, known as the Thunderbirds, who have lost their lives in the course of duty. Expresses congressional support for the continuation of the Thunderbird program.
United States · United States Congress · 14 December 1981
Expresses the sense of the House of Representatives that the President should halt any deportation proceedings of Polish citizens until he determines that the political situation in Poland is stable and such Poles will encounter no undue risk by returning.
United States · United States Congress · 11 December 1981
Expands the membership of the Advisory Commission on Intergovernmental Relations to include three elected school board officials from different States.
United States · United States Congress · 10 December 1981
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to prohibit entitlement to title II benefits in the case of an individual who is not a U. S. citizen or national if such individual: (1) is not a permanent resident of the United States; or (2) is outside the United States. Prohibits the payment of title II benefits to any dependent or survivor of such an individual on the basis of such individual's wages and self-employment income. Makes such prohibition inapplicable if the benefit involved is payable to such an individual as the dependent or survivor of: (1) a U. S. citizen or national; (2) a permanent resident of the United States; or (3) a U. S. citizen or national residing outside the United States if the relationship required for such individual's entitlement already existed at the time such national or citizen reached age 50. Authorizes the payment of title II benefits to an individual who is not entitled to benefits pursuant to this Act until the total amount of such benefits equals the total amount of any taxes paid on the wages and self-employment income on which the benefits are based.
United States · United States Congress · 9 December 1981
Amends the Federal National Mortgage Association Charter Act to authorize the Secretary of Housing and Urban Development to direct the Government National Mortgage Association, during fiscal year 1982, to provide financial assistance to mortgagors by reducing the mortgage payments for certain new homes to amounts the payments would equal if the interest rates on such mortgages were 12 percent. Directs the Association to provide such assistance by: (1) purchasing and servicing mortgages; or (2) making payments to mortgagees on the principal of or interest on mortgage loans. Requires the Association to recapture the lesser of the amount of assistance provided to a mortgagor or 50 percent of the net appreciation of the assisted property whenever the property is sold or refinanced or whenever the property is no longer the mortgagor's principal place of residence. Directs the Secretary to provide that: (1) assistance is allocated among the regions of the country on the basis of each region's inventory of unsold, newly constructed homes; (2) the amount of assistance provided to any mortgagor shall not exceed $6,000; and (3) priority for assistance is given to first-time buyers who could not otherwise afford to buy and who are purchasing modest homes constructed by small homebuilders.
United States · United States Congress · 3 December 1981
Authorizes the President, on behalf of the Congress, to present a gold medal to Bryan Lewis Allen, the first aviator to cross the English Channel in a self-powered plane. Authorizes appropriations to carry out provisions of this Act.
United States · United States Congress · 16 November 1981
Alaska Natural Gas Transportation System Private Financing Act - Amends the Alaska Natural Gas Transportation Act of 1976 to require natural gas purchasers to pay their proportionate cost of the transportation and acquisitions costs of Alaskan natural gas. Exempts from the maximum price sales provisions of the Natural Gas Policy Act of 1978 the first sale of any natural gas produced from the Prudhoe Bay Unit of Alaska. Waives provisions of the report to Congress on the Alaska Natural Gas Transportation System (September 1977) to the extent necessary to permit producers of Alaska natural gas to participate in the ownership of the Alaska pipeline segment of the approved transportation system. Requires certain antitrust consideration and findings. Waives provisions of the Natural Gas Act and the Energy Policy and Conservation Act which place certain restrictions on the importation and exportation of Alaska natural gas with respect to Canada.
United States · United States Congress · 12 November 1981
Amends the Clean Air Act to prohibit the Administrator of the Environmental Protection Agency from requiring that State implementation plans for meeting the national primary ambient air quality standard provide for periodic inspection and testing of motor vehicles until the Congress modifies or reaffirms Clean Air Act provisions relating to motor vehicle inspection and maintenance.
United States · United States Congress · 12 November 1981
Expresses the sense of the Congress that policies of Jewish emigration discrimination and anti-Semitism are morally reprehensible. Urges the President to tell the Soviet Union that the United States opposes these policies and wants emigration restrictions on Soviet Jews removed.
United States · United States Congress · 10 November 1981
National Petroleum Supply Evaluation Act of 1981 - Amends the Energy Policy and Conservation Act to direct the Secretary of Energy, in consultation with others, to investigate the impacts of acquisitions of domestic petroleum companies by major international concerns and to report to Congress concerning such investigation by May 1, 1982. Requires the investigation to evaluate the effect of such acquisition on the exploration, development, production, refining, transportation, distribution, and marketing of domestic petroleum supplies. Prohibits any major international energy concern from acquiring more than five percent of any domestic petroleum company between October 1, 1981, and June 30, 1982.
United States · United States Congress · 10 November 1981
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 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 is in conflict with the rights and privileges granted under the Constitution.
United States · United States Congress · 29 October 1981
Constitutional Amendment - Requires Congress, prior to each fiscal year, to adopt a statement of receipts and outlays for that year in which total outlays are no greater than total receipts. Permits Congress in such statement to provide for a specific excess of outlays over receipts by a three-fifths vote directed solely to that subject. Prohibits total receipts for any fiscal year set forth in such statement from increasing by a rate greater than the rate of increase in national income in the last calendar year ending before such fiscal year, unless Congress passes a bill directed solely to approving specific additional receipts and such bill has become law. Permits Congress to waive the provisions of this Act with respect to any fiscal year in which a declaration of war is in effect. Prohibits the Congress from requiring that the States engage in additional activities without compensation equal to the additional costs. Declares that total receipts shall include all receipts of the United States, except those derived from borrowing and total outlays shall include all outlays of the United States except those for repayment of debt principal.
United States · United States Congress · 27 October 1981
Long-Term Savings Restoration Act - Amends the Second Liberty Bond Act to authorize the Secretary of the Treasury to issue constant dollar debt obligations, the proceeds of which shall be available to meet any public expenditures authorized by law and to retire any outstanding obligations of the United States. Sets forth the formula for determining the constant dollar equivalent of the issue price of an obligation on any date. Declares that the interest on any constant dollar debt obligation for any calendar quarter shall be payable on the constant dollar equivalent of the issue price of the obligation as of the last day of such quarter. Limits the face amount of obligations issued under this Act which are outstanding at any one time. Authorizes any depository institution to issue constant dollar savings certificates. Sets forth the formula for determining the constant dollar equivalent of the original principal amount of the certificate on any date. Permits any money market mutual fund to purchase constant dollar debt obligations issued under the Second Liberty Bond Act, except that such obligations shall not comprise more than 25 percent of the investment portfolio of such money market mutual fund. Amends the Internal Revenue Code to require an upward adjustment to the basis of constant dollar debt obligations for purposes of determining the tax on gains from the disposition of such obligations.
United States · United States Congress · 26 October 1981
Authorizes the President to present, on behalf of the Congress, a specially struck gold medal to Queen Beatrix of the Netherlands in recognition of the bicentennial anniversary of diplomatic and trade relations between the Netherlands and the United States. Authorizes the Secretary of the Treasury to coin and sell bronze duplicates of such medal. Authorizes appropriations.
United States · United States Congress · 22 October 1981
Amends the Internal Revenue Code to allow an income tax exclusion for interest earned on national home ownership bonds. Defines "national home ownership bonds" as certificates of deposits issued before 1985 which are used to provide owner-financing of single family residences. Requires that such bonds have a maturity rate of five years and an investment yield not exceeding ten percent and be issued in denominations of at least $1,000. Prescribes percentage tables for determining the interest rate on such financing.
![Official portrait of Rep. Dannemeyer, William E. [R-CA-39]](https://www.congress.gov/img/member/d000044_200.jpg)