Records whose title is actually about this topic. Use a country filter if the list is still too broad.
Records
Bill· SS. 2025 (101st)referred
United States · United States Congress · 25 January 1990
Amends the Internal Revenue Code to make the following provisions permanent law: (1) the exclusion from gross income of employer-provided educational assistance; (2) the exclusion from gross income of amounts received under group legal services plans; (3) the targeted jobs tax credit; (4) mortgage revenue bonds; (5) small issue bonds issued to finance manufacturing facilities and farm property; (6) the investment tax credit for solar, geothermal, and ocean thermal property; (7) the special rules for health insurance costs of self-employed individuals; (8) the low-income housing credit; (9) the credit for increasing research activities; (10) the allocation of research and experimental expenditures; (11) the credit for clinical testing expenses for certain drugs for rare diseases or conditions; and (12) the credit for producing fuel from a nonconventional source. Amends the Economic Recovery Tax Act of 1981 to make permanent the authorization of appropriations in connection with the credit.
Bill· SS. 2023 (101st)referred
United States · United States Congress · 25 January 1990
Amends the Internal Revenue Code to allow the establishment of tax-exempt family savings accounts. Limits contributions to such accounts to $2,000 per year. Allows distributions from such accounts for retirement, death benefits, and disability. Allows special purpose distributions for: (1) first-time homebuyer expenses; and (2) educational expenses.
Bill· SS. 2026 (101st)referred
United States · United States Congress · 25 January 1990
Social Security Benefits Enhancement Act - Amends the Internal Revenue Code to establish social security family savings plan accounts under provisions governing pension, profit-sharing, and stock bonus plans. Allows special purpose distributions from such accounts for first-time homebuyers and higher education expenses. Reduces social security employment taxes by the amount of employee and employer contributions to such accounts.
Law· HRH.R. 3897 (101st)enacted
United States · United States Congress · 25 January 1990
Authorizes appropriations for the Administrative Conference of the United States for FY 1991 through 1994. Increases the amount available for official representation and entertainment expenses for foreign dignitaries. Revises the powers and organization of the Conference with respect to relations with administrative agencies.
Bill· HRH.R. 3900 (101st)referred
United States · United States Congress · 25 January 1990
Family Education Assistance Act of 1990 - Amends the Internal Revenue Code to allow an individual income tax deduction for contributions to a savings account established to pay the educational expenses (tuition, supplies, meals, and lodging) of the taxpayer's child or certain other relatives at an institution of higher education or a vocational school. Limits the deduction to $1,500 annually (adjusted for inflation) for each account. Disallows the deduction for contributions to an account maintained for any individual aged 19 or older. Requires any account balance to be distributed after the beneficiary attains age 27. Permits an exclusion from the gross income of the contributor or the beneficiary of account distributions used to pay educational expenses of the latter. Exempts an account from taxation (except for the tax on unrelated business income of a charitable organization), unless a contributor or the beneficiary engages in specified prohibited transactions in connection with it. Imposes a ten percent surtax on distributions not used for educational purposes. Requires the account trustee to report to the Secretary of the Treasury and to the account's beneficiary concerning the account. Imposes a penalty for failure to report. Allows taxpayers who do not otherwise itemize deductions to deduct for contributions to an education savings account. Imposes penalty taxes in connection with excess contributions or prohibited transactions associated with an account.
Bill· HRH.R. 3902 (101st)referred
United States · United States Congress · 25 January 1990
Employer-Provided Tuition Assistance Act of 1990 - Repeals provisions of the Internal Revenue Code that: (1) terminated the income tax exclusion of amounts paid under employee educational assistance programs as of tax year 1989; and (2) deny benefits in connection with graduate work. Increases the maximum amount of such tax exclusion. Provides a cost-of-living adjustment of such tax exclusion after calendar year 1991.
Bill· SS. 2016 (101st)open
United States · United States Congress · 23 January 1990
Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to cut social security taxes until the year 2020 when they will be increased.
Bill· HRH.R. 3865 (101st)referred
United States · United States Congress · 23 January 1990
Amends the Internal Revenue Code to reduce social security taxes for 1990 and thereafter.
Bill· HRH.R. 3857 (101st)referred
United States · United States Congress · 23 January 1990
Amends the Internal Revenue Code to repeal the 1990 scheduled increase in social security taxes.
Bill· HRH.R. 3869 (101st)referred
United States · United States Congress · 23 January 1990
Provides that no interest shall be imposed on any underpayment of tax for a taxable year beginning in 1987 that is attributable to an amendment made by the Technical and Miscellaneous Revenue Act of 1988 denying the deduction for personal exemptions under the alternative minimum tax.
Bill· HRH.R. 3875 (101st)referred
United States · United States Congress · 23 January 1990
Allocates a housing credit dollar amount to certain buildings for purposes of the low-income housing tax credit.
Bill· HRH.R. 3851 (101st)referred
United States · United States Congress · 23 January 1990
Makes supplemental FY 1990 appropriations for the Department of Health and Human Services' low-income home energy assistance program for States with specified home heating cost increases.
Bill· HRH.R. 3856 (101st)referred
United States · United States Congress · 23 January 1990
Amends the Internal Revenue Code to impose a 90-percent excise tax on the windfall profit from home heating oil sold by the producer or importer, who shall pay the tax. Establishes the Home Heating Oil Trust Fund and appropriates to it the excise taxes received from home heating oil windfall profits. Makes amounts in such Fund available for grants under the Low-Income Home Energy Assistance Act of 1981.
Bill· HRH.R. 3870 (101st)referred
United States · United States Congress · 23 January 1990
Makes FY 1990 supplemental appropriations to the Department of Health and Human Services for payments under the low-income home energy assistance program.
Bill· HRH.R. 3858 (101st)referred
United States · United States Congress · 23 January 1990
Amends the Internal Revenue Code to provide that income from any property of a child shall not be included in the net unearned income of the child for tax purposes if such income is used for the child's educational expenses. Establishes an excise tax if such amounts are used for any purpose other than the taxpayer's educational expenses. Requires such amounts to be used before the end of the taxable year in which the taxpayer attains age 24.