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Official portrait of Rep. Waggonner, Joe D., Jr. [D-LA-4]

Rep. Waggonner, Joe D., Jr. [D-LA-4]

United States · Official source

Memberships

  • · House of Representatives · present
  • D · D · present

Votes

No stored named vote for this person. House roll-calls come from Congress.gov; Senate member lists come from senate.gov LIS XML.

Records

Browse all 443 records
Bill· HRH.R. 14248 (95th)referred

Inflation Reduction and Jobs Protection Act

United States · United States Congress · 5 October 1978

Inflation Reduction and Jobs Protection Act - Amends the Fair Labor Standards Act of 1938 to postpone (1) the minimum wage of $2.90 and (2) modification of the formula for determining the amount of wages which an employer is deemed to have paid to a tipped employee from the year beginning January 1, 1979, to the year beginning January 1, 1980. Postpones a subsequent increase in the minimum wage and further modification of such formula by one year.

Bill· HRH.R. 14201 (95th)referred

Expanded Employee Stock Ownership Act

United States · United States Congress · 28 September 1978

Expanded Employee Stock Ownership Act - Amends the Internal Revenue Code to allow an investment tax credit equal to the greater of two percent of the cost of qualified depreciable investment property or one percent of the total compensation paid to employees who participate in a special employee stock ownership plan for corporations which establish such a stock ownership plan. Limits the credit to $50,000 of the taxpayer's tax liability plus 95 percent of the excess of $50,000 with a carryback of three years and a carryover of seven years. Sets forth requirements for the establishment of a special employee stock ownership plan, including requirements that: (1) employer securities transferred to a plan be equal in amount to the credit claimed; (2) at least one-half of such employer securities qualify as newly issued employer securities; (3) the plan provide for the allocation of employer securities to employee-participants on the basis of income; and (4) the plan provide each participant with a nonforfeitable right to stock allocated to his account. Excludes employee stock ownership plan annuities and certain other pension plan annuities (that are currently includible) from inclusion in the gross estate for purposes of the estate tax. Qualifies employee stock ownership plan participants for the retirement savings income tax deduction. Exempts plan participants from providing a put option contract for the sale of supposed stock on a future day for any securities distributed from a plan which permits such participants to receive cash instead of a distribution of securities. Grants an income tax deduction to employers for the payment of dividends with respect to employer securities and permits a deduction for certain bequests and charitable contributions to an employee stock ownership plan. Eliminates contributions made to an employee stock ownership plan as an item of tax preference for purposes of the minimum tax.

Bill· HRH.R. 14172 (95th)referred

A bill to amend section 1341 (b) (2) of the Internal Revenue Code of 1954 to clarify the computation of tax where taxpayer restores substantial amount held under claim of right.

United States · United States Congress · 26 September 1978

Amends the Internal Revenue Code to provide that refunds or repayments with respect to regulated oil prices shall be subject to the rules for computing the tax where a taxpayer restores a substantial amount held under claim of right.

Bill· HRH.R. 14149 (95th)referred

A bill to amend section 302 of the Internal Revenue Code of 1954 with respect to the redemption of corporate stock held by an estate or trust.

United States · United States Congress · 21 September 1978

Amends the Internal Revenue Code to limit the application of the attribution of ownership rules to a trust or estate which terminates its interest in a corporation through a stock redemption, for purposes of treating the proceeds from the stock redemption as capital gain.

Bill· HRH.R. 14117 (95th)referred

A bill to amend title II of the Social Security Act to provide that renewal commissions, received by a retired insurance agent from life insurance policies which were sold by him before his retirement, shall not be taken into account in determining his net earnings from self-employment for purposes of the earnings test.

United States · United States Congress · 19 September 1978

Amends Title II (Old-Age, Survivors, and Disability Insurance) of the Social Security Act to disregard renewal commissions received by an insurance salesman from life insurance policies which such salesman sold before reaching age 65, for purposes of determining eligibility based on income for social security benefits.

Bill· HRH.R. 13882 (95th)referred

Expanded Employee Stock Ownership Act

United States · United States Congress · 15 August 1978

Expanded Employee Stock Ownership Act - Amends the Internal Revenue Code to allow an investment tax credit equal to the greater of two percent of the cost of qualified depreciable investment property or one percent of the total compensation paid to employees who participate in a special employee stock ownership plan for corporations which establish such a stock ownership plan. Limits the credit to $50,000 of the taxpayer's tax liability plus 95 percent of the excess of $50,000 with a carryback of three years and a carryover of seven years. Sets forth requirements for the establishment of a special employee stock ownership plan, including requirements that: (1) employer securities transferred to a plan be equal in amount to the credit claimed; (2) at least one-half of such employer securities qualify as newly issued employer securities; (3) the plan provide for the allocation of employer securities to employee-participants on the basis of income; and (4) the plan provide each participant with a nonforfeitable right to stock allocated to his account. Excludes employee stock ownership plan annuities and certain other pension plan annuities (that are currently includible) from inclusion in the gross estate for purposes of the estate tax. Qualifies employee stock ownership plan participants for the retirement savings income tax deduction. Exempts plan participants from providing a put option contract for the sale of supposed stock on a future day for any securities distributed from a plan which permits such participants to receive cash instead of a distribution of securities. Grants an income tax deduction to employers for the payment of dividends with respect to employer securities and permits a deduction for certain bequests and charitable contributions to an employee stock ownership plan. Eliminates contributions made to an employee stock ownership plan as an item of tax preference for purposes of the minimum tax.

Bill· HRH.R. 13751 (95th)referred

Sugar Stabilization Act

United States · United States Congress · 4 August 1978

Sugar Stabilization Act - Title I: International Sugar Agreement - Authorizes the President to limit the entry, or withdrawal from warehouse, for consumption in the United States, of sugar from any country not a member of the International Sugar Organization, and otherwise to regulate foreign trade in sugar to implement the International Sugar Agreement. Establishes civil penalties for the violation of such regulations. Requires the President to submit to Congress an annual report on the Agreement. Title II: Domestic Sugar Program - Directs the Secretary of Agriculture to determine, during the July preceding the commencement of each (October 1 to September 30) sugar supply year, the amount of sugar needed to meet the requirements of consumers in the United States. Sets the price of 16 cents per pound of sugar, raw value, delivered to New York (including freight and the applicable tariff and fees) as the price objective for the sugar supply year 1978. Establishes formulae for determining the price objectives for succeeding sugar supply years. Authorizes the Secretary: (1) to establish, and to adjust, a quota for the entry of sugar from foreign countries; and (2) to impose an import fee in order to attain the established price objective. Prohibits filling of the established quota by direct-consumption sugar, except in specified circumstances. Permits the Secretary to suspend such quota and fees under specified circumstances. Authorizes the Secretary to impose a quota on the entry of sugar-containing products. Prohibits: (1) the entry of sugar, liquid sugar, or sugar-containing products after the import quotas have been filled; (2) the importation of certain sugar or liquid sugar into the Virgin Islands in excess of 100 pounds annually; and (3) the exportation of certain sugar from the United States. Regulates the exportation of sugar. Sets forth items to which the sugar quota shall not apply. Title III: General Provisions - Requires every producer of sugar beets and sugarcane for sugar to pay a specified minimum wage to each person employed on the farm in the production, cultivation, and harvesting of such crops. Establishes a civil cause of action against any producer who fails to pay minimum wages, allowing the employees affected to collect the amount of unpaid wages, plus an equal amount as liquidated damages. Prohibits a producer from discharging or discriminating against any employee who has participated in any way in an investigation or proceeding against the producer under this title. Prohibits a producer from charging farm employees any amount in excess of the reasonable cost of furnishing goods or services customarily furnished to employees engaged in the production. Directs the Secretary to issue regulations to assure that producers furnish workmen's compensation insurance to such employees. Requires persons engaged in the manufacture, marketing, transport, or industrial use of sugar to furnish the Secretary with specified information. Prohibits investment in sugar by officials engaged in the administration of this Act, and establishes penalties for the violation of such prohibition. Authorizes the President to suspend the operation of Title II of this Act in a national emergency. Authorizes the Secretary: (1) to conduct surveys and investigations to carry out this Act; and (2) to announce a daily spot price for raw sugar in specified circumstances. Terminates the authority of the Secretary under this Act on September 30, 1983.

Resolution· HRESH.Res. 1270 (95th)referred

A resolution relating to voluntary pooling of clerk-hire funds.

United States · United States Congress · 18 July 1978

Provides that where two or more Members of the House of Representatives pay the basic pay of an individual from the clerk-hire allowance of each such Member, such individual shall be considered to be on the payroll of only one such Member for purposes of determining the number of individuals employed by such Members under the clerk-hire allowance. Requires such Members to designate who shall be considered the employer for the month involved and to report such designation to the Office of Finance.

Bill· HRH.R. 13488 (95th)referred

Foreign Earned Income Act

United States · United States Congress · 14 July 1978

Foreign Earned Income Act - Amends the Internal Revenue Code to limit the tax exclusion for income earned outside the United States to such income as is earned in a "qualified foreign country." Defines "qualified foreign country." Limits the amount of excludable income to $20,000 for United States citizens who establish bona fide residency in a qualified foreign country for at least one taxable year and for United States citizens or resident aliens who work in such a country during a period of 18 consecutive months. Limits the excludable amount to $25,000 for United States citizens who establish bona fide residency in a qualified foreign country for an uninterrupted period of three consecutive years. Treats presence on certain North Sea equipment used in exploring natural resources as presence in a qualified foreign country. Repeals the requirement that income earned outside the United States must be received in the country in which it is earned. Allows a tax deduction for United States citizens or residents working abroad for the sum of the qualified cost-of-living differential (difference between the cost-of-living in a particular foreign country and the Washington metropolitan area), housing, schooling, and home leave travel expenses. Limits the amount of the deduction to the amount earned abroad by an individual reduced by the amount excludable under the foreign earned income exclusion plus the amount of the exclusion for meals and lodging provided by an employer and the amount of specified allocable deductions. Specifies that the deductions for such living expenses be taken from gross income, thus permitting taxpayers who do not itemize deductions to claim such expenses as deductions in computing adjusted gross income. Sets forth definitions for qualified housing, schooling, and home leave travel expenses and rules for computing allowable deductions for such expenses. Permits an individual to maintain a separate household for spouse and dependents and still claim tax deductions for living expenses, if the living conditions in which such individual works are dangerous, unhealthy, or otherwise adverse. Increases the time and amount limitations for moving expenses for the relocation of a taxpayer at a new principal place of work outside the United States. Permits deductions for the moving expenses of a taxpayer due to retirement or for the expenses of a survivor upon the death of such taxpayer. Includes the storage fees incurred for the duration of a foreign assignment within the expenses qualifying for the moving expense deduction. Excludes from gross income meals and lodging furnished to the taxpayer, a spouse, and dependents by the employer outside the United States in a "camp style" or communal setting. Provides taxpayers working abroad the same extended repurchase time limitations as are presently provided servicemen stationed overseas for the nonrecognition of gain on the sale or exchange of a principal residence. Directs the Secretary of the Treasury to submit a report to Congress indicating the number and characteristics of individuals claiming tax benefits under this Act, the economic impact of such benefits, and the manner in which such benefits have been administered.

Bill· HRH.R. 13452 (95th)referred

A bill to amend the Freedom of Information Act to improve the handling of classified information and investigatory records, to revise the deadlines for agency action and for other purposes.

United States · United States Congress · 13 July 1978

Amends the Freedom of Information Act to give courts jurisdiction to enjoin Federal agencies from withholding agency records, even if such records pertain to national defense or foreign policy and are properly classified pursuant to an Executive order, if the court finds no reasonable basis to support such Executive order. Extends the time period an agency may use to determine whether or not such agency will comply with a request for information.

Bill· HRH.R. 13341 (95th)referred

A bill to amend the Endangered Species Act of 1973 in order to clarify the provisions of the Act regarding Federal agency cooperation.

United States · United States Congress · 29 June 1978

Amends the Endangered Species Act of 1973 to state that no Federal public works project begun after January 1, 1967, and before the date on which a species is listed pursuant to such Act as endangered shall be deemed to jeopardize the continued existence of the species or to result in the destruction of its critical habitat so long as such project is on or directly affects the navigable waters of the United States. Provides that if this Act applies to a public works project, the Secretary of the Interior shall take action to minimize the adverse effects on the species caused by the project.

Bill· HRH.R. 13336 (95th)passed

A bill to amend the Internal Revenue Code of 1954 to provide an exemption from withholding of tax on nonresident aliens for ship suppliers in respect of certain commissions paid to nonresident aliens.

United States · United States Congress · 28 June 1978

Amends the Internal Revenue Code to exempt from the withholding of tax requirements for nonresident aliens commissions paid by a ship supplies to a nonresident alien employed by another nonresident alien, a foreign partnership, or a foreign corporation if such commissions derive from the sale of supplies used in the operation of ships.

Resolution· HCONRESH.Con.Res. 647 (95th)referred

A resolution expressing the disapproval of the Congress with respect to the Department of Energy's proposed changes to the crude oil entitlements programs.

United States · United States Congress · 21 June 1978

Expresses Congressional objections to proposed Department of Energy amendments which would increase entitlements paid to refiners of foreign crude oil by domestic refiners on the basis that such amendments are premature and unjust, and are being proposed in a manner which does not give Congress an opportunity to approve or disapprove them.

Bill· HRH.R. 13056 (95th)referred

A bill to provide that appropriations made by the United States shall not exceed its revenues, except in time of war or national emergency, and to provide for the systematic paying of the national debt.

United States · United States Congress · 8 June 1978

Prohibits Congress from making any appropriations in excess of total estimated revenues in any fiscal year beginning with fiscal year 1980. Provides an exception to such prohibition in time of war or national emergency. Prohibits any increase in the national debt. Requires the repayment of the national debt during the next 100 years.

Bill· HRH.R. 13045 (95th)referred

A bill to defer from income certain amounts deferred pursuant to State or local public employee deferred compensation plans.

United States · United States Congress · 8 June 1978

Amends the Internal Revenue Code to direct the Secretary of the Treasury to issue regulations corresponding to the principles set forth in a certain private letter ruling relating to the exclusion from gross income of amounts deferred by participants in public deferred compensation plans.

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