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Taxation

Records whose title is actually about this topic. Use a country filter if the list is still too broad.

551 records in US in 1977

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,167United Kingdom · 3,280France · 2,309Germany · 1,781Netherlands · 865Belgium · 1Search this topic

Records

Bill· HRH.R. 6551 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow persons covered by certain other retirement plans to establish personal savings for retirement.

United States · United States Congress · 22 April 1977

Amends the Internal Revenue Code to allow a limited deduction for amounts paid by or on behalf of an individual for an individual retirement account, an individual retirement annuity, an individual retirement bond, an employee's trust, or an annuity contract.

Bill· HRH.R. 6494 (95th)referred

Automobile Fuel Efficiency and Emission Control Act

United States · United States Congress · 21 April 1977

Automobile Fuel Efficiency and Emission Control Act - Amends the Internal Revenue Code to impose graduated excise taxes on automobiles in order to penalize automobiles with higher fuel consumption rates. Directs the Administrator of the Environmental Protection Agency to prepare, publish and transmit to the Secretary of the Treasury an Automobile Consumption Schedule listing the fuel consumption rates of each automobile as determined under tests conducted by the Agency. Grants an exemption from certain emission standards under the Clean Air Act to automobiles with greater fuel efficiency than that which pertains to the lowest excise tax applicable to the automobiles' model year. Provides for the public dissemination of the tax applied against each car and its rating in the Consumption Schedule. Directs the Administrator of the Environmental Protection Agency to issue regulations necessary to effectuate this Act.

Bill· HRH.R. 6464 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to deny tax exemption to any otherwise tax-exempt organization which invests in farm real property.

United States · United States Congress · 21 April 1977

Amends the Internal Revenue Code to deny tax-exempt status to certain organizations if such organizations hold farm real property purchased after the date of enactment of this Act and the holding of such property is not substantially related to the charitable or educational purpose which would otherwise make the organizations tax-exempt.

Bill· HRH.R. 6405 (95th)passed

A bill to amend the Endangered Species Act of 1973 regarding the requirements for State cooperative programs thereunder and to authorize appropriations through fiscal year 1981 to carry out such programs.

United States · United States Congress · 20 April 1977

Amends the Endangered Species Act of 1973 to revise the requirements necessary for State programs to be deemed adequate and active programs for the conservation of endangered species and to qualify for Federal assistance under the Act. Authorizes the appropriation of funds for fiscal years 1978, 1979, and 1980 for State cooperative programs under the Act.

Bill· HRH.R. 6445 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to authorize a tax credit for certain expenses of providing higher education.

United States · United States Congress · 20 April 1977

Amends the Internal Revenue Code to allow taxpayers to credit against the income tax specified higher education expenses, including tuition, fees, books, and supplies, incurred by the taxpayer for himself or any other individual. Limits the credit to 100 percent of the first $300 for any individual, 50 percent of the next $300, and 10 percent of the next $400. Limits the credit to expenses incurred by full time students at institutions of vocational and higher education, minus scholarships and veterans' benefits. Limits the total credit allowed the taxpayer to his income tax liability minus the sum of all other credits applied thereto. Disallows any deduction of educational expenses used to determine the amount of the credit allowed by this Act.

Bill· HRH.R. 6390 (95th)referred

A bill to amend the Internal Revenue Code of 1954 with respect to certain annuity contracts.

United States · United States Congress · 20 April 1977

Amends the Internal Revenue Code to provide that life insurance contracts shall not be denied treatment either as variable annuity contracts or as contracts with reserves based on a segregated asset account merely because they permit persons to direct the investment of assets in segregated accounts, or because those accounts may be established with persons other than the issuers.

Bill· HRH.R. 6423 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to exempt nonprofit volunteer firefighting or rescue organizations from the Federal excise taxes on gasoline, diesel fuel, and certain other articles and services.

United States · United States Congress · 20 April 1977

Amends the Internal Revenue Code to exempt nonprofit volunteer firefighting or rescue organizations from the excise tax on sales of special fuels, automotive parts, petroleum products, and communication services.

Bill· HRH.R. 6382 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a credit against income tax to individuals for certain expenses incurred in higher education.

United States · United States Congress · 20 April 1977

Amends the Internal Revenue Code to allow taxpayers to credit against the income tax specified higher education expenses, including tuition, fees, books, and supplies, incurred by the taxpayer for himself or any dependent. Limits the credit to 100 percent of the first $200 for any individual, 25 percent of the next $300, and 5 percent of the next $1,000. Limits the credit to expenses incurred by full time students at institutions of vocational and higher education, minus scholarships and veterans' benefits. Limits the total credit allowed the taxpayer to his income tax liability minus the sum of all other credits applied thereto. Disallows any deduction of educational expenses used to determine the amount of the credit allowed by this Act.

Bill· HRH.R. 6309 (95th)referred

Cigarette Health Protection Tax Act

United States · United States Congress · 19 April 1977

Cigarette Health Protection Tax Act - Amends the Internal Revenue Code to substitute a health protection tax on cigarettes manufactured in or imported into the United States for the present tax. Sets forth graduated tax rates based on the tar and nicotine content of each cigarette. Directs the Federal Trade Commission to determine the tar and nicotine content of each brand of cigarettes manufactured in or imported into the United States, and to certify these findings to the Secretary of the Treasury.

Bill· HRH.R. 6301 (95th)referred

College Tuition Tax Release Act

United States · United States Congress · 19 April 1977

Amends the Internal Revenue Code to allow taxpayers a credit against the income tax for specified higher education expenses, including tuition, fees, books and supplies, incurred by the taxpayer for himself or any dependent.

Bill· HRH.R. 6322 (95th)referred

Higher Education Funding Act

United States · United States Congress · 19 April 1977

Higher Education Funding Act - Authorizes an income deduction for contributions to a qualified higher education fund established by the taxpayer for the purposes of funding the higher education of his dependents. Limits the amount of the deduction to the lesser of: (1) $750 times the number of qualified beneficiaries; (2) 15 percent of the taxpayer's adjusted gross income; or (3) $7,500. Provides that a qualified education fund must be established by the taxpayer pursuant to a written plan; (1) solely for the purpose of defraying the cost of room, board, and tuition at an institution of higher education of one or more eligible beneficiaries: (2) which provides that no distribution shall be made by the Fund (except upon termination thereof) other than to, or on behalf of, eligible beneficiaries; (3) which provides that upon termination of the fund of all assets of the funds shall be distributed to the taxpayer or to his estate; (4) which prohibits contributions to the fund in excess of amounts deductible: and (5) under which the taxpayer consents to the income tax treatment upon termination of the fund. Defines "institution of higher education" as an educational institution: (1) which provides an educational program leading to a bachelor's or higher degree, or training students for gainful employment; (2) contributions to or for the use of which constitute charitable contributions; (3) which is legally authorized to provide and does provide a program of postsecondary education; and (4) which is accredited by a nationally recognized accrediting agency or association listed by the United States Commissioner of Education.

Bill· HRH.R. 6320 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow an individual to exclude from gross income the gain from the sale or exchange of the individual's principal residence.

United States · United States Congress · 19 April 1977

Amends the Internal Revenue Code to repeal the taxpayer's age requirement (65 years) and the dollar limitation on the adjusted sales price ($35,000) for the exclusion from gross income of gain realized on the sale of the taxpayer's principal residence.

Bill· HRH.R. 6304 (95th)referred

A bill to provide a tax credit for home insulation costs.

United States · United States Congress · 19 April 1977

Amends the Internal Revenue Code to allow an income tax credit for 30 percent of the first $500 spent by an individual between March 17, 1975 and January 1, 1978, for insulating a residence in existence on March 17, 1975.

Bill· HRH.R. 6331 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow an individual to exclude from gross income the gain from the sale or exchange of the individual's principal residence.

United States · United States Congress · 19 April 1977

Amends the Internal Revenue Code to repeal the taxpayer's age requirement (65 years) and the dollar limitation on the adjusted sales price ($35,000) for the exclusion from gross income of gain realized on the sale of the taxpayer's principal residence.

Resolution· HRESH.Res. 492 (95th)passed

A resolution providing for the consideration of H. R. 5970, a bill to authorize appropriations during the fiscal year l978, for procurement of aircraft, missiles, naval vessels, tracked combat vehicles, torpedoes, and other weapons, and research, development, testing, and evaluation for the Armed Forces, and to prescribe the authorized personnel strength for each active duty component and of the Selected Reserve of each Reserve component of the Armed Forces and of civilian personnel of the Department of Defense and to authorize the military training student loads.

United States · United States Congress · 19 April 1977

Sets forth the rule for the consideration of H.R. 5970 (Armed Forces appropriations authorization).

Bill· SS. 1284 (95th)referred

Solar Energy and Energy Conservation Act

United States · United States Congress · 18 April 1977

Solar Energy and Energy Conservation Act - Amends the Internal Revenue Code to allow individuals alternative income tax deductions or credits for insulation installation, heating improvements and conversion to solar heating and cooling in their principal residences. Allows a tax credit for the same improvements in commercial buildings.

Resolution· SCONRESS.Con.Res. 19 (95th)passed

An original resolution setting forth the congressional budget for the United States Government for the fiscal year l978.

United States · United States Congress · 12 April 1977

Sets forth the congressional budget for the United States Government for fiscal year 1978. States that the recommended level of Federal revenues is $395,600,000,000 and the amount by which the aggregate level of Federal revenues should be decreased is $18,200,000,000. States that the appropriate level of total new budget authority is $497,400,000,000. Establishes the appropriate level of the public debt at $799,800,000,000. Sets forth the appropriate level of new budget authority and the estimated budget outlays for each major functional category.

Bill· SS. 1276 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to permit the current expensing of amounts expended in connection with the construction or erection of pollution control facilities.

United States · United States Congress · 7 April 1977

Amends the Internal Revenue Code to allow the current deductions, rather than the capitalization and rapid amortization, of amounts paid or incurred in connection with the acquisition, construction, or erection of any certified pollution control facility.

Bill· SS. 1261 (95th)referred

A bill to provide for the current capital treatment of certain estimated losses experienced in connection with the loss of savings through fraud and mismanagement of an uninsured thrift institution.

United States · United States Congress · 6 April 1977

Treats as a loss from the sale or exchange of a capital asset the amount of a taxpayer's loss which he may reasonably be expected to suffer in connection with his savings in a thrift institution which was placed under a temporary receiver in December, 1975, and which, as of March 14, 1977, was being administered by trustees appointed by a judge of a United States District Court. Increases from $2,000 to $4,000 the applicable amount allowed in addition to the extent of the loss, in the case of a taxpayer who has reached age 65 before January 1, 1978, and who has suffered such a loss of his savings.

Bill· SS. 1260 (95th)referred

Health Protection Tax Act

United States · United States Congress · 6 April 1977

Health Protection Tax Act - Amends the Internal Revenue Code to substitute a health protection tax on cigarettes manufactured in or imported into the United States for the present tax. Sets forth graduated tax rates based on the tar and nicotine content of each cigarette. Directs the Federal Trade Commission to determine the tar and nicotine content of each brand of cigarettes manufactured in or imported into the United States, and to certify these findings to the Secretary of the Treasury.

Law· HRH.R. 6205 (95th)open

A bill to authorize appropriations for fiscal years 1978, 1979, and 1980 to carry out the Atlantic Tunas Convention Act of 1975.

United States · United States Congress · 6 April 1977

Amends the Atlantic Tunas Convention Act to: (1) authorize appropriations for fiscal years 1978, 1979, and 1980 to carry out the purposes of the Act; and (2) redefine "fisheries zone" to fix the outer boundary of such zone at a point which is 200 nautical miles from the baseline from which the territorial sea is measured.

Bill· HRH.R. 6245 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide a tax credit for installing solar energy equipment in residential buildings, to provide low-interest loans under the Energy Research and Development Administration for such installations.

United States · United States Congress · 6 April 1977

Amends the Internal Revenue Code to allow to an individual a tax credit of 25 percent of the qualified solar energy equipment expenditures paid or incurred by the taxpayer during the taxable year to the extent that such expenditures do not exceed $8,000. Permits the Administrator of Energy Research and Development to make a loan to a qualified applicant for the installation of solar energy equipment in new residential buildings. Specifies formulas for determining the maximum amount and the interest rate of such a loan, and sets a term at not more than 15 years. Establishes in the Treasury of the United States a solar energy equipment installation loan fund to pay for expenses incurred in carrying out the obligations of the Administrator under the loan program. States that amounts received in repayment of such loans shall be deposited in the installation fund.

Bill· HRH.R. 6217 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to exempt nonprofit volunteer firefighting or rescue organizations from the Federal excise taxes on gasoline, diesel fuel, and certain other articles and services.

United States · United States Congress · 6 April 1977

Amends the Internal Revenue Code to exempt nonprofit volunteer firefighting or rescue organizations from the excise tax on sales of special fuels, automotive parts, petroleum products, and communication services.

Bill· HRH.R. 6193 (95th)referred

Neighborhood Government Act

United States · United States Congress · 6 April 1977

Neighborhood Government Act - Amends the Internal Revenue Code to allow individuals nonrefundable income tax credits for a portion of the amounts contributed by them to neighborhood corporations which provide municipal services. Limits the amounts allowable to different percentages of the individuals contributions, depending on the individual's income, and ranging from 80 percent of contributions by persons making not more than $10,000 in taxable income to ten percent of contributions by individuals with taxable incomes greater than $25,000. Authorizes the Secretary of the Treasury to pay neighborhood corporations a percentage of the non-Federal taxes paid by each of their members which is equal to the same percentage of neighborhood contributions each member is allowed a credit. Allows the Secretary to reduce such payments where there are insufficient funds to make the payments, and to require such reports and accounting procedures as are necessary to account for Federal funds. Directs the Secretary to report to Congress annually on payments made and reports received under this program. Authorizes all necessary appropriations for the purpose of this Act.

Bill· HRH.R. 6218 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to exempt nonprofit volunteer firefighting or rescue organizations from the Federal excise taxes on gasoline, diesel fuel, and certain other articles and services.

United States · United States Congress · 6 April 1977

Amends the Internal Revenue Code to exempt nonprofit volunteer firefighting or rescue organizations from the excise tax on sales of special fuels, automotive parts, petroleum products, and communication services.

Bill· HRH.R. 6212 (95th)referred

A bill to authorize appropriations for the U.S. Coast Guard for fiscal year 1978.

United States · United States Congress · 6 April 1977

Authorizes appropriations for the Coast Guard for fiscal year 1978. Sets forth the authorized end strength for active duty personnel and prescribes the average military student loads for the Coast Guard for such fiscal year. Stipulates that the obligated balances against appropriations for use by the Coast Guard for operation and maintenance and Reserve training purposes for the two preceeding fiscal years shall be merged with the current appropriations.

Bill· HRH.R. 6182 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that child insurance benefits under the Social Security Act and certain veterans' benefits will not be taken into account in determining whether an individual is a dependent of another person.

United States · United States Congress · 6 April 1977

Amends the Internal Revenue Code to provide that child insurance benefits under the Social Security Act and Veterans Administration benefits for children of deceased veterans shall not be taken into account in determining whether the beneficiary qualifies as another's dependent for income tax purposes.

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