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Bill· HRH.R. 14526 (93rd)referred
United States · United States Congress · 1 May 1974
Revises the Internal Revenue Code by eliminating the limitations on: (1) the amount deductible; and (2) the gross income of the taxpayer, with respect to the deduction allowable for household and dependent care services necessary for gainful employment.
Bill· HRH.R. 14506 (93rd)referred
United States · United States Congress · 1 May 1974
Revises the State and Local Fiscal Assistance Act of 1972 by setting forth the conditions under which taxes received by special districts which are not units of local government but which perform municipal services within cities and other units of local government shall be treated as adjusted taxes of the unit of local government.
Bill· HRH.R. 14528 (93rd)referred
United States · United States Congress · 1 May 1974
Extends, for 60 days from the date of enactment of this Act, the time for filing claims for income tax refunds for 1970 based on the sick pay exclusion under the Internal Revenue Code in the case of a taxpayer who on December 31, 1969, was an employee who had not reached the mandatory retirement age under a plan of the employer which provided retirement benefits for the employee, if refunded or credit of any overpayment of income tax for a taxable year ending on December 31, 1970, and resulting from the application of the sick pay exclusion provisions of the Code, is presented on the date of enactment of this Act or within 60 days after such date by the operation of res judicata, a period of limitations, or any other law or rule of law.
Bill· HRH.R. 14504 (93rd)referred
United States · United States Congress · 1 May 1974
Authorizes the appropriation of $150,000,000 for research, development, and demonstration projects in urban mass transportation pursuant to the Urban Mass Transportation Act of 1964 for the fiscal year 1975.
Bill· HRH.R. 14486 (93rd)referred
United States · United States Congress · 30 April 1974
Authorizes the additional appropriation of $20,000,000 for the fiscal year ending June 30, 1974, for the Department of Health, Education, and Welfare for research on the cause and treatment of diabetes under the Public Health Service Act.
Bill· HRH.R. 14476 (93rd)referred
United States · United States Congress · 30 April 1974
Increases the personal exemption for income tax purposes to $1,000 beginning with taxable years after December 1, 1973.
Bill· HRH.R. 14467 (93rd)referred
United States · United States Congress · 30 April 1974
Provides, under the Internal Revenue Code, that the initial tax on failure to distribute income shall not apply to the undistributed income of a private foundation for any taxable year for which it is an organization operating long-term care facilities. Defines the term "organization operating long-term care facilities" as a private foundation: (1) whose principal purpose is the long-term care, comfort or maintenance of resident permanently and totally disabled persons, elderly persons, needy widows, or children; and (2) which normally makes qualifying distributions.
Resolution· HRESH.Res. 1081 (93rd)passed
United States · United States Congress · 30 April 1974
Provides that upon the adoption of this resolution it shall be in order to move that the House resolve itself into the Committee of the Whole House on the State of the Union for the consideration of the bill (H.R. 13053) to amend the Public Health Service Act to improve the national cancer program and to authorize appropriations for such program for the next three fiscal years, and for other purposes. States that after general debate, which shall be confined to the bill and shall continue not to exceed one hour, to be equally divided and controlled by the chairman and ranking minority member of the Committee on Interstate and Foreign Commerce, the bill shall be read for amendment under the five-minute rule. States that at the conclusion of the consideration of the bill for amendment, the Committee shall rise and report the bill to the House with such amendments as may have been adopted, and the previous question shall be considered as ordered on the bill and amendments thereto to final passage without intervening motion except one motion to recommit.
Bill· SS. 3396 (93rd)referred
United States · United States Congress · 29 April 1974
Cost-of-Living Adjustment Act - Provides, under the Internal Revenue Code, for automatic cost-of-living adjustments, based on the Consumer Price Index, in: (1) the income tax rates; (2) the amount of standard deductions; (3) the amount of personal exemptions; (4) the amount of depreciation deductions; and (5) the adjusted basis for property. Makes cost-of-living adjustments in specified United States savings bonds and certificates and on other obligations of the United States.
Bill· HRH.R. 14438 (93rd)referred
United States · United States Congress · 29 April 1974
Allows a deduction from gross income under the Internal Revenue Code for social agency, legal, and related expenses incurred in connection with the adoption of a child by a taxpayer. Defines, for purposes of this Act, the term "adoption expense". (Adds 26 U.S.C. 219)
Bill· HRH.R. 14447 (93rd)referred
United States · United States Congress · 29 April 1974
Emergency Fuel Tax Suspension Act - Provides, under the Internal Revenue Code, for the suspension of excise taxes on diesel fuel and special motor fuels for 180 days. Encourages State and local governments to suspend a portion of diesel fuel taxes. Directs the President to specify a ceiling price for diesel fuel and special motor fuels at levels prevailing on January 15, 1974, less an amount per gallon equal to the amount by which excise taxes were suspended with respect to such products under the Emergency Fuel Tax Suspension Act. Provides that such ceiling price shall be in effect for the 180-day period beginning on the day following the date of the enactment of the Emergency Fuel Tax Suspension Act.
Bill· HRH.R. 14443 (93rd)referred
United States · United States Congress · 29 April 1974
Provides that a charitable organization shall be denied exemption from taxation under the Internal Revenue Code where amounts paid or incurred by such organization during each taxable year to influence legislation exceed specified sums of money, or where a significant portion of the activities of such organization consists of carrying on propaganda or otherwise attempting to influence legislation. Designates charitable organizations to which this Act applies, and defines the term "influencing legislation". Disallows deductions to charitable organizations where the contribution is made for the purpose of influencing legislation.
Bill· HRH.R. 14429 (93rd)referred
United States · United States Congress · 25 April 1974
Redefines, for purposes of the Internal Revenue Code, the terms "long-term capital gain" and "long-term capital loss" to apply to capital assets held for more than 90 days (formerly 6 months). Sets forth the calculatable amount of carryover allowed by a taxpayer (other than a corporation) on a new capital loss and details the rules governing carrybacks for such taxpayers.
Bill· HRH.R. 14425 (93rd)referred
United States · United States Congress · 25 April 1974
Directs the Speaker of the House of Representatives to enter into agreements with the State of Maryland, the State of Virginia, and the Commissioner of the District of Columbia, at the request for any such agreement from the proper official, which shall provide that in the case of any Member of Congress or any congressional employee who is subject to Virginia, Maryland, or the District of Columbia income tax and who voluntarily agrees to the withholding from his pay with respect to such tax, the appropriate disbursing officer shall comply with the State or District of Columbia withholding statute.
Bill· HRH.R. 14390 (93rd)referred
United States · United States Congress · 25 April 1974
Repeals the asset depreciation range under the Internal Revenue Code which permitted a variance from the class life of property of 20 percent for depreciation purposes. States that this Act shall apply only to property constructed, erected, or acquired after the date of enactment of this Act. (Amends 26 U.S.C. 167 (m) (1))
Bill· HRH.R. 14417 (93rd)referred
United States · United States Congress · 25 April 1974
Revises provisions of the Internal Revenue Code relating to the conditions for allowance of a moving expense deduction by stating that no such deduction shall be allowed unless: (1) the taxpayer's new residence is at least 50 miles from his former residence; (2) the taxpayer's new residence and principal place of work be located within a different community than his former residence and his former place of work; and (3) the taxpayer meets enumerated full-time employment requirements at his new place of work. (Amends 26 U.S.C. 217 (c)).
Bill· HRH.R. 14424 (93rd)referred
United States · United States Congress · 25 April 1974
Directs the Speaker of the House of Representatives to enter into agreements with the State of Maryland, the State of Virginia, and the Commissioner of the District of Columbia, at the request for any such agreement from the proper official, which shall provide that in the case of any Member of Congress or any congressional employee who is subject to Virginia, Maryland, or the District of Columbia income tax and who voluntarily agrees to the withholding from his pay with respect to such tax, the appropriate disbursing officer shall comply with the State or District of Columbia withholding statute.
Bill· HRH.R. 14412 (93rd)referred
United States · United States Congress · 25 April 1974
Increases the personal exemption for income tax purposes to $1,000 beginning with taxable years after December 31, 1973.
Bill· HRH.R. 14389 (93rd)referred
United States · United States Congress · 25 April 1974
Increases the amount of minimum tax imposed on tax preferences by the Internal Revenue Code. Prohibits a carryover of excess taxes under the minimum tax section. Makes provisions for tax preferences for estates and trusts. (Amends 26 U.S.C. 56)
Bill· HRH.R. 14391 (93rd)referred
United States · United States Congress · 25 April 1974
Terminates, under the Internal Revenue Code, the percentage depletion method of computing the depletion deduction for oil and gas wells and oil shale. Denies the deduction of intangible oil and gas well drilling and development costs. Denies a foreign tax credit with respect to the income derived from any such well.
Bill· HRH.R. 14392 (93rd)referred
United States · United States Congress · 25 April 1974
Provides, under provisions of the Internal Revenue Code relating to scholarship and fellowship grants, that no amount shall be included in gross income by reason of the discharge of the indebtedness of an individual under a student loan if such discharge was pursuant to a provision of the loan under which the indebtedness would be discharged if the individual worked for a certain period of time in certain professions or certain geographical areas or for certain classes of employers. Defines "student loan" for purposes of this Act.
Resolution· HRESH.Res. 1071 (93rd)passed
United States · United States Congress · 25 April 1974
Provides that during the consideration of the bill (H.R. 14434) making appropriations for energy research and development activities of certain departments, independent executive agencies, bureaus, offices, and commissions for the fiscal year ending June 30, 1975, and for other purposes, all points of order against chapters I and II, the provisions of chapter IV under the heading Atomic Energy Commission, Operating Expenses, and Plant and Capital Equipment, and chapter VI of said bill are hereby waived for failure to comply with the provisions of clause 2, rule XXI.
Bill· HRH.R. 14382 (93rd)referred
United States · United States Congress · 24 April 1974
Provides, under the Internal Revenue Code, for the extension of time for paying specified taxes if it is shown that: (1) the taxpayer does not have sufficient assets in excess of the amount of assets he requires to subsist and to conduct his business, if any, which he can convert into an amount of money sufficient to pay the entire amount of the deficiency; (2) the taxpayer cannot borrow at a reasonable rate of interest an amount of money sufficient to pay the entire amount of the deficiency; and (3) the taxpayer provides the Secretary of the Treasury or his delegate with a complete statement of his financial worth. Prescribes the manner of payment when such a time extension is made. States that the amendments made by this Act apply to deficiencies for taxable years beginning after December 31, 1974.
Bill· HRH.R. 14358 (93rd)referred
United States · United States Congress · 24 April 1974
Increases the personal exemption for income tax purposes to $1,000 beginning with taxable years after December 31, 1973.
Bill· HRH.R. 14359 (93rd)referred
United States · United States Congress · 24 April 1974
Extends to all unmarried individuals the income tax benefits of income splitting enjoyed by married individuals filing joint returns. States that, in the case of married individuals who do not make a single joint income tax return, amounts received for services performed by either spouse shall be taken into account by the spouse who performed the services and shall not be taken into account by the other spouse.
Bill· HRH.R. 14351 (93rd)referred
United States · United States Congress · 24 April 1974
Defines, for purposes of gain and loss from operations deductions under the Internal Revenue Code, the term "nonparticipating contracts" to include guaranteed renewable life, health and and accident insurance contracts (other than group contracts) which are issued or renewed for periods of five years or more. (Amends 26 U.S.C. 809 (d)(5))
Bill· HRH.R. 14352 (93rd)referred
United States · United States Congress · 24 April 1974
Decreases the amount allowed for personal exemptions, under the Internal Revenue Code, after 1974 by an amount based on annual variations in the Consumer Price Index.
Bill· SS. 3365 (93rd)referred
United States · United States Congress · 23 April 1974
Provides, under the Internal Revenue Code, for the extension of time for paying specified taxes if it is shown that: (1) the taxpayer does not have sufficient assets in excess of the amount of assets he requires to subsist and to conduct his business, if any, which he can convert into an amount of money sufficient to pay the entire amount of the definiency; and (2) the taxpayer cannot borrow at a reasonable rate of interest an amount of money sufficient to pay the entire amount of the deficiency; and (3) the taxpayer provides the Secretary of the Treasury or his delegate with a complete statement of his financial work. Prescribes the manner of payment when such a time extension is made. States that the amendments made by this Act apply to deficiencies for taxable years beginning after December 31, 1974.
Bill· HRH.R. 14325 (93rd)referred
United States · United States Congress · 23 April 1974
Property Tax Relief and Reform Act - Title I: Findings and Purpose - Enumerates the findings of Congress and declares the general purposes of this Act to be to: (1) provide for a program of assistance to State governments in reforming their real property tax laws; and (2) provide relief from real property taxes for low-income individuals. Title II: The Office of Property Tax Relief and Reform - Establishes, within the Department of the Treasury, the Office of Property Tax Relief and Reform to administer the real property tax relief and reform programs established under this Act. Provides that the Office be headed by a Director, to be appointed by the President. Sets forth the functions of the Office, including: (1) administering property tax relief and reform programs; developing compatible fiscal and administrative systems of property taxation among Federal, State and local governments; (2) acting as a clearinghouse of information for State and local governments with respect to the Federal programs affecting the administration of property taxes; (3) providing technical and training assistance to States; (4) providing financial assistance for special experimental programs in the administration of property tax laws; and (5) evaluating all Federal efforts in the areas of property tax relief and reform; and (6) reviewing Federal laws applicable to or having an effect on property taxes. Title III: Real Property Tax Relief for Low-Income Individuals - Authorizes the Office to make grants to States which operate a qualified program of real property tax relief. Requires a State program, to qualify for such aid, to provide relief to both homeowners and renters of residential property (including apartments) which meets minimum standards specified in this Act. Empowers the Director to reduce the amount of the payments to a State unless the State has substantially implemented the reforms and complied with the guidelines of titles IV and V of this Act. Title IV: Reform of Property Tax Administration; Disclosure, Access, and Appeal - Requires a State to publish the assessment-sales ratio of specified classifications of residential, commercial, industrial and vacant property for each taxing jurisdiction within the State. Stipulates that a State program must provide a real property assessment appeal procedure for taxpayers. Requires a State to provide public access to real property tax data, including a separate listing of all tax-exempt real property assessments. Authorizes loans to States for the purposes of fulfilling the requirements of this title. Title V: Reform of Property Tax Administration; Uniform Assessment Practice - Requires that a State program shall provide for: (1) the certification of professionally qualified officials for assessing and appraising property; (2) training such officials; (3) the sharing of the cost of assessment personnel by taxing jurisdictions which lack the resources to maintain such personnel separately; (4) the compiling of maps to disclose the location of property and improvements and identification of ownership of such property; and (5) the determination of (a) the degree to which State taxes on residential personal property, commercial inventories, farm personal property, personal holdings of bank deposits, and securities and other financial assets are uniformly enforced and (b) the cost of administering such taxes. Authorizes the Office to make loans to qualifying State programs for the purposes of carrying out this title. Title VI: Federal Assistance to Training and Technical Programs - Provides that the Office shall grant assistance to States for the training of real property tax assessment and appraisal personnel. Authorizes the Office to develop, jointly with States, and provide grants for, special experimental programs to improve the administration of property tax laws. Title VII: Miscellaneous: Conditions of Grants and Loans - Provides that the Director shall establish standards for the qualification of firms engaged in providing property appraisal services to State and local governments, and shall certify any such firm which meets those standards. Authorizes appropriations to the Office of such sums as may be necessary for the purposes of carrying out the provisions of this Act (other than title III and other than the grant and loan programs authorized by titles IV and V) for the fiscal year 1974, and for each of the succeeding nine fiscal years.
Bill· HRH.R. 14324 (93rd)referred
United States · United States Congress · 23 April 1974
Provides, under the Internal Revenue Code, that an individual shall be entitled to a tax credit for an amount equal to the taxpayer's adjusted gross income multiplied by the rate of inflation. Prescribes the procedure for calculation of such rate of inflation in terms of the Consumer Price Index.
Bill· HRH.R. 14295 (93rd)referred
United States · United States Congress · 23 April 1974
Excludes, for determination of income tax exemption, income of a mutual or cooperative telephone company derived from services performed for a nonmember telephone company from the requirement that 85 percent of income of such companies consist of amounts collected from members for meeting losses and expenses.
Bill· HRH.R. 14278 (93rd)referred
United States · United States Congress · 22 April 1974
Provides, under the Internal Revenue Code, that the excludability from income of disability pension payments to an individual shall be determined without regard to whether or not the individual has reached retirement age. States that the amendment made by this Act shall apply to pension payments received after December 31, 1972.
Law· SS. 3355 (93rd)open
United States · United States Congress · 11 April 1974
Provides appropriations to the Drug Enforcement Administration as necessary to carry out its functions on a continuing basis.
Bill· SS. 3350 (93rd)referred
United States · United States Congress · 11 April 1974
Provides, under provisions of the Internal Revenue Code relating to foreign credit for taxes in lieu of income by oil and gas corporations, that royalties and other fixed charges will no longer be creditable. Provides that a tax on petroleum companies will be creditable only if it is imposed as a part of a general income tax of the country. States that charges made in addition to the general income tax will not be creditable.
Bill· SS. 3349 (93rd)referred
United States · United States Congress · 11 April 1974
Eliminates, under the Internal Revenue Code of 1954, the percentage depletion rates for oil and gas wells for taxable years beginning after December 31, 1976. Reduces the percentage depletion rate for oil and gas wells over the next three year period.
Bill· SS. 3348 (93rd)referred
United States · United States Congress · 11 April 1974
Imposes, under provisions of the Internal Revenue Code relating to the imposition of a minimum tax for tax preferences, with respect to the income of every person, a tax equal to 10 percent of the amount (if any) by which the sum of the items of tax preference exceeds the excludable amount. States that such tax shall apply to taxable years beginning after December 31, 1974.
Bill· SS. 3347 (93rd)referred
United States · United States Congress · 11 April 1974
Limits, under the Internal Revenue Code, the capital gains deduction for individuals to $50,000. Repeals the alternative tax for taxpayers other than corporations.
Bill· HRH.R. 14213 (93rd)passed
United States · United States Congress · 11 April 1974
Authorizes the appropriation of $105,000,000 for the fiscal year ending June 30, 1975, $175,000,000 for the fiscal year ending June 30, 1976, and $200,000,000 for the fiscal year ending June 30, 1977 for the expenses of the Justice Department in carrying out its control and enforcement functions under the Controlled Substances Act.
Bill· HRH.R. 14250 (93rd)referred
United States · United States Congress · 11 April 1974
Increases, under the Internal Revenue Code, from $750 to $1,200 the personal income tax exemptions of a taxpayer (including the exemption for a spouse, the exemptions for dependents, and the additional exemptions for old age and blindness).
Bill· HRH.R. 14226 (93rd)referred
United States · United States Congress · 11 April 1974
Equitable Taxation of Capital Act - Title I: Capital Gains and Losses - Revises the provisions of the Internal Revenue Code relating to alternative tax for individuals and corporations on capital gains. States that if, for any taxable year, the net long-term capital gain of any corporation exceeds the net short-term capital loss, then, in lieu of the imposition of other specified taxes, there shall be imposed a tax consisting of the sum of: (1) a partial tax computed on the taxable taxable income reduced by the amount of such excess; and (2) an amount equal to 25 percent of such excess. Sets forth rules governing the gain from sale or exchange of an individual's residence, including special rules on tenant-stockholder cooperative housing corporations, involuntary conversions, and property used in part as a principal residence. Title II: Estate Tax Amendments - States that a tax, computed in accordance with a tax table is imposed, on the transfer of the taxable estate of every decedent, citizen, or resident of the United States dying after the date of enactment of this title. Specifies in such table the value of the taxable estates and tax amounts required. Increases the estate tax exemption from $60,000 to $200,000. Provides that the amount of estate tax, in the case of an estate containing a closely held business, shall be reduced by an amount of tax equal to the tax attributable to the tax on the closely held business provided the executor agrees to specified rules.
Bill· HRH.R. 14263 (93rd)referred
United States · United States Congress · 11 April 1974
Increases the personal exemption for income tax purposes to $1,000 beginning with taxable years after December 31, 1973.
Bill· HRH.R. 14229 (93rd)referred
United States · United States Congress · 11 April 1974
Allows, under the Internal Revenue Code, a tax credit, in the case of an individual, equal to the amount of the adjusted gross income multiplied by the rate of inflation. Provides that a credit in excess of tax liability will be refunded. Increases to $1,200 the personal income tax exemption.
Bill· HRH.R. 14195 (93rd)referred
United States · United States Congress · 10 April 1974
Increases the personal exemption for income tax purposes to $1,000 beginning with taxable years after December 31, 1973.
Bill· HRH.R. 14151 (93rd)referred
United States · United States Congress · 10 April 1974
Directs the Comptroller General of the United States to establish within the General Accounting Office a unit to review tax forms, instructions, and other such use documents prepared by the Internal Revenue Service and to make recommendations with respect to the simplification, scope, and use of such forms. Sets forth procedures for the revision of Federal tax forms. Makes various technical and conforming amendments.
Bill· HRH.R. 14125 (93rd)referred
United States · United States Congress · 10 April 1974
Increases the credit against tax for retirement income for the elderly under the Internal Revenue Code and coordinates it with the maximum social security retirement benefits. Provides that this Act is to become effective for taxable years beginning after December 31, 1972. (Amends 26 U.S.C. 37)
Bill· HRH.R. 14143 (93rd)referred
United States · United States Congress · 10 April 1974
Authorizes the additional appropriation of $20,000,000 for the fiscal year ending June 30, 1974, for the Department of Health, Education, and Welfare for research on the cause and treatment of diabetes under the Public Health Service Act.
Bill· HRH.R. 14144 (93rd)referred
United States · United States Congress · 10 April 1974
Authorizes the additional appropriation of $20,000,000 for the fiscal year ending June 30, 1974, for the Department of Health, Education, and Welfare for research on the cause and treatment of diabetes under the Public Health Service Act.
Bill· SS. 3328 (93rd)referred
United States · United States Congress · 9 April 1974
Excludes, for determination of income tax exemption, income of a mutual or cooperative telephone company derived from services performed for a nonmember telephone company from the requirement that 85 percent of income of such companies consist of amounts collected from members for meeting losses and expenses.
Bill· HRH.R. 14051 (93rd)referred
United States · United States Congress · 9 April 1974
Increases, under the Internal Revenue Code, from $750 to $1,200 the personal income tax exemptions of a taxpayer (including the exemption for a spouse, the exemptions for dependents, and the additional exemptions for old age and blindness).
Resolution· HRESH.Res. 1031 (93rd)passed
United States · United States Congress · 9 April 1974
Provides that during the consideration of the bill (H.R. 14013) making supplemental appropriations for the fiscal year ending June 30, 1974, and for other purposes, all points of order against said bill for failure to comply with the provisions of clauses 2 and 5 of rule XXI, except against sections 101 and 102 and the provisions contained under the heading "Payment to the Postal Service Fund" on page 27, lines 12 and 13, are hereby waived.
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