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501 records in US in 1983

Records

Bill· SS. 1192 (98th)passed

Department of Justice Appropriation Authorization Act, Fiscal Year 1984

United States · United States Congress · 2 May 1983

Department of Justice Appropriation Authorization Act, Fiscal Year 1984 - Authorizes appropriations for FY 1984 to the Department of Justice for: (1) general administration; (2) the United States Parole Commission; (3) general legal activities; (4) the Foreign Claims Settlement Commission; (5) the Antitrust Division; (6) United States Attorneys and Marshals; (7) support of U.S. prisoners in non-Federal institutions; (8) fees and expenses of witnesses; (9) the Community Relations Service; (10) the Federal Bureau of Investigation; (11) the Immigration and Naturalization Service; (12) the Drug Enforcement Administration, including activities under the Controlled Substances Act; (13) the Federal Prison System; and (14) Organized Crime Drug Enforcement. Provides funds for Cuban and Haitian entrants. Eliminates funding for the Juvenile Justice program in 1984.

Resolution· SCONRESS.Con.Res. 30 (98th)open

A concurrent resolution to reject the medicare cuts contained in the President's Fiscal Year 1984 budget.

United States · United States Congress · 2 May 1983

States that: (1) Congress rejects President Reagan's proposals for Medicare cuts in his 1984 budget because they put an unfair burden on beneficiaries; and (2) the appropriate committees in both the Senate and House of Representatives should study and make recommendations concerning how the solvency of the Medicare program can be assured by constraining medical care costs and making other changes affecting the program.

Bill· HRH.R. 2856 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that participating in certain shared-housing arrangements does not make an individual ineligible for the one-time exclusion of gain from sale of principal residence by individuals who have attained age 55.

United States · United States Congress · 2 May 1983

Amends the Internal Revenue Code to provide that participating in certain shared-housing arrangements does not make a taxpayer ineligible for the one-time exclusion of gain from sale of a principal residence by individuals who have attained age 55. Defines a "shared-housing arrangement" as a living situation in which two or more unrelated individuals who are either handicapped or have attained age 60 share housing.

Bill· SS. 1183 (98th)open

A bill to amend the Internal Revenue Code of 1954 to provide that certain indebtedness incurred by educational organizations in acquiring or improving real property shall not be treated as acquisition indebtedness for purposes of the tax on unrelated business taxable income.

United States · United States Congress · 28 April 1983

Amends the Internal Revenue Code to provide that indebtedness incurred by certain educational organizations or deferred compensation plans in acquiring or improving real property shall not be treated as acquisition indebtedness for purposes of the tax on unrelated business income.

Resolution· SRESS.Res. 126 (98th)open

A resolution to express the sense of the Senate that the changes in the Federal estate tax laws made by the Economic Recovery Tax Act of 1981 should not be modified.

United States · United States Congress · 28 April 1983

Expresses the sense of the Senate that the changes in the Federal estate tax laws which were made by the Economic Recovery Tax Act of 1981 are vital to the continuation of the family farm and small business, and that such changes should not be repealed or amended and should be allowed to run their course.

Bill· HRH.R. 2841 (98th)referred

Medicare Fiscal Intermediary Amendments Act

United States · United States Congress · 28 April 1983

Medicare Fiscal Intermediary Amendments Act - Amends title XVIII (Medicare) of the Social Security Act to permit each provider of services to have the right to elect to have payments made by the Secretary of Health and Human Services rather than by a fiscal intermediary.

Bill· HRH.R. 2833 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to provide a tax credit for political contributions to candidates for Congress which is more limited than the existing credit for such contributions.

United States · United States Congress · 28 April 1983

Amends the Internal Revenue Code to allow an income tax credit for political contributions to candidates for Congress. Limits such credit to $10 for each such candidate ($20 in the case of a joint return). Provides that contributions eligible for such credit may not be taken into account for the income tax credit for contributions to candidates for public office.

Bill· HRH.R. 2820 (98th)open

A bill to amend section 162 of the Internal Revenue Code of 1954 with respect to allowing a deduction for additions to reserves established for decommissioning costs associated with nuclear power plants.

United States · United States Congress · 28 April 1983

Amends the Internal Revenue Code to provide for a business expense income tax deduction for additions to a reserve established for the cost incurred by a regulated public utility in decommissioning (retiring) a nuclear powerplant. Limits the deduction to the amount which the regulatory body having ratemaking jurisdiction over the utility permits as addition to a reserve and which is included in its cost of service for ratemaking purposes.

Bill· HRH.R. 2831 (98th)reported

A bill to amend the Internal Revenue Code of 1954 to allow a disaster loss deduction with respect to a taxpayer's residence for losses which occur where the taxpayer is ordered to demolish or relocate such residence because of the danger of mudslides, earthslides, or flooding.

United States · United States Congress · 28 April 1983

Amends the Internal Revenue Code to allow a taxpayer a disaster loss deduction if ordered by the State to demolish or relocate his residence because of the dangers of mudslides, earthslides, or flooding.

Bill· HRH.R. 2807 (98th)open

A bill to increase to the level of funds authorized to be appropriated for the fiscal years 1982, 1983, and 1984 to permit adequate reimbursement for meals served under the Older Americans Act of 1965.

United States · United States Congress · 28 April 1983

Amends the Older Americans Act of 1965 to authorize appropriations to provide additional reimbursement to maintain the programmed level of cost per meal served during FY 1982 under the surplus commodities meal program. Increases the authorization of appropriations for FY 1983 for the program. Authorizes the appropriation of such sums a may be necessary for the program for FY 1984.

Bill· HRH.R. 2824 (98th)referred

A bill to repeal the recently-enacted provisions of law which subject Federal employees to the medicare tax under chapter 21 of the Internal Revenue Code of 1954 and provide medicare coverage based on Federal employment under titles II and XVIII of the Social Security Act.

United States · United States Congress · 28 April 1983

Amends the Internal Revenue Code to repeal the Federal hospital insurance tax (Medicare) on Federal employees. Amends titles II and XVIII of the Social Security Act to provide Medicare coverage based on Federal employment.

Bill· SS. 1167 (98th)open

A bill to amend the Internal Revenue Code of 1954 to provide that the amount of the charitable deduction allowable for expenses incurred in the operation of a motor vehicle will be determined in the same manner Government employees determine reimbursement for use of their vehicles on Government business.

United States · United States Congress · 27 April 1983

Amends the Internal Revenue Code to provide that the amount of the charitable deduction allowable for motor vehicle expenses will be determined in the same manner Federal employees determine reimbursement for business use of their vehicles.

Bill· SS. 1161 (98th)open

A bill to amend the Internal Revenue Code of 1954 to make it clear that certain motor vehicle operating leases are leases.

United States · United States Congress · 27 April 1983

Amends the Internal Revenue Code to provide that the fact that a motor vehicle operating agreement contains a terminal rental adjustment clause shall not be taken into account in determining whether such agreement is a lease. Defines "motor vehicle operating agreement" to mean any agreement with respect to a motor vehicle under which the lessor (1) is personally liable for the repayment of, or (2) has pledged property, other than property subject to the agreement or property directly or indirectly financed by indebtedness secured by property subject to the agreement, as security for all amounts borrowed to finance the acquisition of property subject to the agreement. Defines "terminal rental adjustment clause" to mean a provision of an agreement which permits or requires the rental price to be adjusted upward or downward by reference to the amount realized by the lessor under the agreement upon sale or other disposition of such property.

Bill· SS. 1166 (98th)open

A bill to amend the Internal Revenue Code of 1954 to provide that the amount of the medical expense deduction allowable for expenses incurred in the operation of a motor vehicle will be determined in the same manner Government employees determine reimbursement for use of their vehicles on Government business.

United States · United States Congress · 27 April 1983

Amends the Internal Revenue Code to provide that the amount of the medical expense deduction allowable for motor vehicle expenses will be determined in the same manner Government employees determine reimbursement for business use of their vehicles.

Bill· SS. 1153 (98th)open

A bill to amend the Internal Revenue Code of 1954 to allow corporations a credit against tax for contributions for child programming on public radio and television stations.

United States · United States Congress · 27 April 1983

Amends the Internal Revenue Code to allow corporations a nonrefundable income tax credit for contributions for children's programming on public radio and television stations. Sets the amount of such credit at 50 percent of the aggregate amount of contributions. Limits such credit to $200,000 for any taxable year. Terminates such credit as of December 31, 1985.

Law· HRH.R. 2780 (98th)enacted

Local Government Fiscal Assistance Amendments of 1983

United States · United States Congress · 27 April 1983

State and Local Fiscal Assistance Amendments of 1983 - Extends the general revenue sharing program through FY 1987. Extends through FY 1988 the provisions which allow for a State variation of local government allocations. Authorizes appropriations to the State and Local Government Fiscal Assistance Trust Fund to pay entitlement amounts to State and general local governments. Repeals the requirement that States refund categorical grant program amounts to the Federal Government before they can receive entitlement amounts. Repeals the separate law enforcement officer allocations for Louisiana. Requires a State or local government receiving a revenue sharing entitlement payment to have an audit annually (or biennially if such government operates on a biennial fiscal period). Requires such government, not later than 30 days following completion of the audit, to submit a copy to the Secretary of the Treasury for public inspection. Permits a waiver of such audit requirement if the Secretary decides that the financial statements of such government for such year cannot be audited, and the government shows substantial progress in making the statements auditable.

Bill· HRH.R. 2760 (98th)open

A bill to amend the Intelligence Authorization Act for Fiscal Year 1983 to prohibit United States support for military or paramilitary operations in Nicaragua and to authorize assistance, to be openly provided to governments of countries in Central America, to interdict the supply of military equipment from Nicaragua and Cuba to individuals, groups, organizations, or movements seeking to overthrow governments of countries in Central America.

United States · United States Congress · 27 April 1983

Amends the Intelligence Authorization Act for Fiscal Year 1983 to prohibit the Central Intelligence Agency or any other agency involved in intelligence activities from using FY 1983 or 1984 appropriations to support military or paramilitary operations against Nicaragua. Authorizes the President to furnish assistance to a friendly country in Central America to enable such country to prevent the use of its territory for the transfer of military equipment from or through Cuba or Nicaragua to a group which seeks to overthrow the government of that country or another friendly government. Requires such aid to be provided openly. Permits such assistance only if the receiving country agrees not to use the assistance to overthrow the government of another Central American country. Requires the President, at least 15 days before providing such assistance, to describe the proposed assistance to the Congress in an unclassified report. Authorizes appropriations for FY 1983 and 1984 to provide such overt interdiction assistance.

Bill· HRH.R. 2793 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that the deduction for wagering losses shall be allowable as a deduction from gross income but only with respect to wagering transactions which are legal under Federal and State laws.

United States · United States Congress · 27 April 1983

Amends the Internal Revenue Code to provide that the deduction for wagering losses shall be allowable as a deduction from gross income but only with respect to wagering transactions which are legal under Federal and State laws.

Bill· HRH.R. 2779 (98th)referred

Public Pension Parity Act of 1983

United States · United States Congress · 27 April 1983

Public Pension Parity Act of 1983 - Amends the Internal Revenue Code to exclude from gross income amounts received by an individual as a pension or annuity under a public retirement system. Limits the amount of such exclusion in accordance with the amount of such individual's social security benefits.

Bill· SS. 1147 (98th)open

Mortgage Debt Forgiveness Tax Act of 1983

United States · United States Congress · 26 April 1983

Mortgage Debt Forgiveness Tax Act of 1983 - Amends the Internal Revenue Code to exclude from gross income the discharge of mortgage debt on a principal residence. Limits the amount of the exclusion to the adjusted basis of the taxpayer in the principal residence. Reduces the basis of the taxpayer in his principal residence (but not below zero) by the amount of any discharge of qualified mortgage indebtedness. Waives the statute of limitations on any claim for a tax refund arising from the tax exclusion provided by this Act.

Bill· SS. 1137 (98th)open

Educational Opportunity and Equity Act of 1983

United States · United States Congress · 26 April 1983

Educational Opportunity and Equity Act of 1983 - Amends the Internal Revenue Code to allow an income tax credit for 50 percent of the tuition paid to an elementary or secondary educational institution for any dependents who have not attained the age of 20. Limits such credit to: (1) $100 in 1983; (2) $200 in 1984; and (3) $300 in 1985 and thereafter. Phases out such credit for families with adjusted gross income between $40,000 and $50,000 per year. Makes ineligible for such credit families with an adjusted gross income in excess of $50,000 per year. Disallows such credit for tuition paid to schools found to maintain racially discriminatory policies. Requires all educational institutions which receive tuition payments for which such credit is taken to file with the Secretary of the Treasury a statement, subject to the penalties for perjury, declaring that the institution does not follow a racially discriminatory policy. Requires a taxpayer claiming such credit to attach a copy of such statement to the income tax return. Authorizes the Attorney General, upon the filing of a petition alleging racial discrimination, to bring an action for declaratory judgment against an educational institution to determine whether the institution has followed a racially discriminatory policy.

Bill· HRH.R. 2750 (98th)referred

Scientific Equipment and Faculty Donation Act of 1983

United States · United States Congress · 26 April 1983

Scientific Equipment and Faculty Donation Act of 1983 - Amends the Internal Revenue Code to allow corporations an income tax deduction for charitable contributions of services in connection with the donation of scientific and research equipment to an institution of higher education. Limits the amount of the deduction to the lesser of the value of such services or twice the cost to the taxpayer in providing such services. Expands the definition of "scientific equipment" to include within its applications the provision of education in the United States in engineering, computer sciences, or physical or biological sciences. Expands the income tax credit for increasing research activities to permit a corporation a tax credit for the payment of teacher salaries for instruction in engineering, computer science, and the physical and biological sciences.

Bill· HRH.R. 2737 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to add a method of valuing farms used for farming purposes owned by private foundations for purposes of determining minimum investment return.

United States · United States Congress · 26 April 1983

Amends the Internal Revenue Code, relating to the valuation of farmland owned by private foundations for purposes of determining minimum investment return, to provide that the foundation may use the estate tax valuation of a farm: (1) owned by the private foundation on January 1, 1983; or (2) acquired by the foundation from a decedent by will on or after January 1, 1983.

Bill· HRH.R. 2721 (98th)open

A bill to authorize funds for fiscal year 1984 for carrying out the International Travel Act of 1961, and for other purposes.

United States · United States Congress · 25 April 1983

Amends the International Travel Act of 1961 to authorize appropriations for FY 1984 to carry out such Act. Directs the U.S. Travel and Tourism Administration to study and report to Congress on alternative methods of funding activities in support of national tourism objectives. Directs the Secretary of Commerce to establish a demonstration of the regional tourism promotional and marketing program by February 15, 1984.

Bill· HRH.R. 2720 (98th)referred

Medical Expense Deduction Act of 1983

United States · United States Congress · 25 April 1983

Medical Expense Deduction Act of 1983 - Amends the Internal Revenue Code to treat as tax deductible medical care expenses: (1) the expenses of meals and lodging of a parent or guardian accompanying a child away from home for the purpose of receiving medical care; and (2) the expenses of meals and lodging of a child away from home for the purpose of receiving medical care on an outpatient basis.

Bill· HRH.R. 2731 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to simplify certain requirements regarding withholding and reporting at the source and to correct inequities regarding carryover of losses.

United States · United States Congress · 25 April 1983

Amends the Internal Revenue Code to repeal the withholding tax requirements with respect to gambling winnings. Requires information returns for gambling winnings only for payments of $10,000 or more. Provides a three year carryover and carryback for net gambling losses.

Resolution· SCONRESS.Con.Res. 27 (98th)open

A concurrent resolution revising and replacing the congressional budget for the United States Government for the fiscal year 1983, and setting forth the congressional budget for the United States Government for the fiscal years 1984, 1985, and 1986.

United States · United States Congress · 24 April 1983

Revises the concurrent resolution on the budget for FY 1983 and sets forth the first concurrent resolution on the budget for 1984 and the appropriate budgetary levels for FY 1985 and 1986. Recommends levels of Federal revenues of $603,100,000,000 for FY 1983, $685,600,000,000 for FY 1984, $762,600,000,000 for FY 1985, and $830,800,000,000 for FY 1986. Sets the amount by which the aggregate levels of Federal revenues should be changed at -$100,000,000 for FY 1983, $30,200,000,000 for FY 1984, $39,100,000,000, for FY 1985, and $51,900,000,000 for FY 1986. Sets the amounts for Federal Insurance Contributions Act revenues for hospital insurance within the recommended levels of Federal revenues at $35,900,000,000 for FY 1983, $39,700,000,000 for FY 1984, $44,200,000,000 for FY 1985, and $50,900,000,000 for FY 1986. States that the amounts for Federal Insurance Contributions Act revenues and other revenues for old age, survivors, and disability insurance within the recommended levels of Federal revenues are $148,500,000,000 for FY 1983, $166,500,000,000 for FY 1984, $187,700,000,000 for FY 1985, and $204,400,000,000 for FY 1986. Sets the appropriate levels of total new budget authority at $875,700,000,000 for FY 1983, $908,800,000,000 for FY 1984, $981,500,000,000 for FY 1985, and $1,048,500,000,000 for FY 1986. States that the appropriate levels of total budget outlays are $807,100,000,000 for FY 1983, $848,900,000,000 for FY 1984, $909,600,000,000 for FY 1985, and $964,000,000,000 for FY 1986. Sets the amount of deficits in the budget which are appropriate in light of economic conditions and all other relevant factors at $204,000,000,000 for FY 1983, $163,300,000,000 for FY 1984, $147,000,000,000 for FY 1985, and 133,200,000,000, for FY 1986. States that the appropriate levels of public debt are $1,383,900,000,000 for FY 1983, $1,591,100,000,000 for FY 1984, $1,788,800,000,000 for FY 1985, and $1, 979,600,000,000 for FY 1986. Sets the amounts by which the temporary statutory limits on such debt should be accordingly increased at $93,700,000,000 for FY 1983, $207,200,000,000 for FY 1984, $197,700,000,000 for FY 1985, and $190,800,000,000 for FY 1986. Sets forth the appropriate levels of total Federal credit activity as follows: (1) $55,400,000,000 for new direct loan obligations and $94,500,000,000 for new loan guarantee commitments for FY 1983; (2) $48,200,000,000 for new direct loan obligations and $94,500,000,000 for new loan guarantee commitments for FY 1984; (3) $48,100,000,000 for new direct loan obligations and $97,400,000,000 for new loan guarantee commitments for FY 1985; and (4) $48,700,000,000 for new direct loan obligations and $101,000,000,000 for new loan guarantee commitments for FY 1986. Sets forth the levels of new budget authority and budget outlays and the appropriate levels of new direct loan obligations and new loan guarantee commitments for each major functional category for FY 1983 through 1986. Requires specified committees of the House and the Senate to report changes in laws within their respective jurisdictions sufficient: (1) to reduce budget authority and outlays in FY 1984 through 1985 in amounts consistent with reductions in entitlement programs assumed in this resolution; and (2) to increase revenues in FY 1984 through FY 1986 in amounts consistent with the assumptions in this resolution. Makes it out of order in either House to consider any bill or resolution or amendment providing new budget authority for FY 1984 or new spending authority first effective in FY 1984 within the jurisdiction of any of its committees unless and until such committee makes the allocations or subdivisions required by the Budget Act. Declares that it is the sense of the Congress that the President and the Congress, through the appropriations process, should limit the on-budget new direct loan obligations, the off-budget new direct loan obligations, and new loan guarantee commitments to specified amounts for FY 1984. Declares that it is the sense of Congress that the President and the Congress should limit to specified amounts for FY 1984 total Federal Financing Bank origination of direct loans guaranteed by other Federal agencies and purchases of certificates of beneficial ownership from Federal agencies. Declares that direct borrowing transactions of Federal agencies should be, to the maximum extent possible, restricted to the Federal Financing Bank. Requires the joint explanatory statement accompanying the conference report on this resolution to include an estimated allocation of the appropriate levels of total new direct loan obligations and new loan guarantee commitments for FY 1983 and 1984 among each committee of the House and the Senate which has jurisdiction over bills and resolutions providing such new obligations and commitments. Requires every committee of each House, after consulting with the committee or committees of the other House to which all or part of the allocation has been made, to subdivide among its subcommittees the allocation of new direct loan obligations and new loan guarantee commitments for FY 1983 and 1984. Declares that it is the sense of Congress that the budgets of Federal agencies initiating Federal Financing Bank purchases of certificates of beneficial ownership and originations of guaranteed loans should include the budget authority and outlays resulting from the transactions. Recommends that the committees with proper jurisdiction consider legislation to require that the budgetary impact of such Federal Financing Bank transactions be included in the budgets of the initiating agencies beginning with the FY 1985 budget.

Bill· SS. 1125 (98th)open

Individual Retirement Security Act of 1983

United States · United States Congress · 21 April 1983

Individual Retirement Security Act of 1983 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to require the Secretary of Health and Human Services and the Secretary of the Treasury to establish, after December 31, 1993, an individual retirement security account (IRSA) for each individual who: (1) pays the old age, survivors and disability insurance taxes on wages and self-employment income; and (2) does not have an individual retirement security account with a qualified fiduciary. Requires the Secretary of the Treasury to pay into an IRSA an amount equal to the amount of a mandatory tax on wages and self-employment income paid by the individual pursuant to this Act and of an excise tax paid by the individual's employer with respect to such individual's wages. Permits an individual to contribute funds to an IRSA established for him or her under this Act. Permits withdrawals from such an account before the individual reaches age 62 if the amount withdrawn is: (1) used for the purchase of life insurance, health insurance, or disability insurance for the individual; or (2) deposited into an individual retirement account established by the individual. Amends the Internal Revenue Code to allow a tax credit for amounts contributed to an individual retirement security account established either by the taxpayer or by the Secretary of Health and Human Services and the Secretary of the Treasury on the taxpayer's behalf pursuant to this Act. Excludes from gross income any income which accrues on an individual retirement security account and which remains in such account until the taxpayer reaches age 62 or is withdrawn before the taxpayer reaches 62 for the purchase of life insurance, health insurance, or disability insurance for the taxpayer. Exempts individual retirement security accounts from taxation. Provides for a gradual reduction in the old age, survivors and disability insurance tax rates with respect to employees, employers, and self-employment income, beginning in 1994. Provides that a mandatory contribution shall be made for each taxable year, beginning in 1994, from the wages and self-employment income of every individual to such individual's IRSA. Imposes on employers an excise tax for each taxable year, beginning in 1994, on the wages paid by him or her to employees. Amends title II of the Social Security Act to revise the primary insurance amount to reflect the reduction in the old age, survivors and disability insurance tax rates pursuant to this Act.

Bill· HRH.R. 2697 (98th)open

A bill to amend the Internal Revenue Code of 1954 to provide that the standard mileage rate for use of a passenger automobile which may be used in computing the charitable contribution deduction shall be the same as the standard mileage rate which may be used in computing the business expense deduction.

United States · United States Congress · 21 April 1983

Amends the Internal Revenue Code to provide that the standard mileage rate used in computing the charitable deduction for expenses incurred in the operation of a motor vehicle shall be the same as the standard mileage rate established by the Secretary of the Treasury for the business-related deduction.

Bill· HRH.R. 2689 (98th)open

Panama Canal Authorization Act, Fiscal Year 1984

United States · United States Congress · 21 April 1983

Panama Canal Authorization Act, Fiscal Year 1984 - Authorizes appropriations from the Panama Canal Commission Fund to the Panama Canal Commission for FY 1984 for the Commission's operating and capital expenses. Authorizes reimbursement of other agencies for services provided to Commission officers, employees, and their dependents. Authorizes additional appropriations from the Panama Canal Commission Fund for FY 1984: (1) increases in Commission employee benefits provided by law; (2) payments to Panama; and (3) increased fuel costs.

Bill· HRH.R. 2690 (98th)referred

Severance Tax Equity Act of 1983

United States · United States Congress · 21 April 1983

Severance Tax Equity Act of 1983 - Limits the amount of severance taxes imposed by States on oil, natural gas, and coal. Sets such limit at the amount of costs incurred by a State which are directly attributable to the production within the State of crude oil, natural gas or coal. Sets forth enforcement procedures. Allows the Attorney General or any person who pays a severance tax to bring a civil action in a district court of the United States in order to enforce such limitation.

Bill· HRH.R. 2706 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to allow the Secretary of the Treasury to waive the interest penalty for failure to pay estimated income tax, for elderly and retired persons, in certain situations.

United States · United States Congress · 21 April 1983

Amends the Internal Revenue Code to authorize the Secretary of the Treasury to prescribe regulations exempting retirees or individuals over age 65 from interest penalties with respect to any underpayment of estimated tax. Requires that such underpayment be due to reasonable cause (defined to include mistake or ignorance of the law) and not to willful neglect.

Bill· HRH.R. 2698 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to provide a credit against income tax for individuals who perform voluntary services for certain public service organizations.

United States · United States Congress · 21 April 1983

Amends the Internal Revenue Code to allow an income tax credit for individuals who perform voluntary services for certain public service organizations. Limits such credit to $750 for a taxable year. Requires an individual to perform at least 50 hours of volunteer service for one or more qualified public service organizations in order to quality for such credit.

Bill· HRH.R. 2696 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that the performance of certain volunteer service shall be treated as gainful employment for purposes of the tax credit allowable for expenses for household and dependent care services necessary for gainful employment.

United States · United States Congress · 21 April 1983

Amends the Internal Revenue Code to treat certain volunteer service as gainful employment for purposes of the income tax credit for expenses for households and dependent care services necessary for gainful employment.

Resolution· HCONRESH.Con.Res. 115 (98th)referred

A concurrent resolution expressing the sense of the Congress that the tax reductions and indexing of individual income tax rates enacted by the Economic Recovery Tax Act of 1981 remain fundamental ingredients to the prolonged economic recovery now underway and that any repeal or delay in those fundamental ingredients clearly jeopardize such recovery.

United States · United States Congress · 21 April 1983

Expresses the sense of the Congress that the income tax reductions scheduled for July 1, 1983, and the inflation adjustment of the income tax brackets scheduled for after 1984, should not be repealed or postponed.

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