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Bill· HRH.R. 13439 (93rd)referred
United States · United States Congress · 12 March 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. 13420 (93rd)referred
United States · United States Congress · 12 March 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. 13408 (93rd)referred
United States · United States Congress · 12 March 1974
States that all returns made with respect to taxes imposed under the Internal Revenue Code are confidential and private records; but they may be opened to inspection by the following persons at such times and in such manner as the Commissioner of Internal Revenue by regulation may prescribe: (1) the taxpayer for whom the return was made or his attorney in fact; (2) officers and employees of the Internal Revenue Service, the Department of Justice for tax administration and economic stabilization purposes; (3) shareholders of record owning 1 percent or more of the outstanding stock of any corporation; (4) tax officials of the States; (5) the Committee on Ways and Means of the House of Representatives, the Finance Committee of the Senate, and the Joint Committee on Internal Revenue and Taxation; (6) the Attorney General, Assistant Attorneys General, and United States attorneys; and (7) officers and employees of executive departments and other establishments of the Federal Government upon written request of the head of such department or establishment naming the taxpayer whose return is to be inspected and provided that the inspection is necessary in the enforcement of Federal statutes. States that whenever a return is open to the inspection of any person, a certified copy thereof shall, upon request, be furnished to such person under regulations prescribed by the Commissioner of Internal Revenue who may prescribe a reasonable fee for furnishing such copy. Provides that all regulations issued by the Commissioner of Internal Revenue pursuant to this Act must have written approval of the Chief of Staff of the Joint Committee on Internal Revenue Taxation. States that this Act shall be effective upon enactment. Allows the Commissioner of Internal Revenue a period of ninety days after enactment to issue the regulations required herein.
Bill· HRH.R. 13395 (93rd)referred
United States · United States Congress · 12 March 1974
Payments in Lieu of Taxes Act - States that, within two years after the date of enactment of this Act, each county shall elect whether it wishes to proceed under the terms of this Act to receive payments from the Federal Government equal to the real property taxes otherwise due from public lands within such county, or to continue to receive whatever payments such county is entitled to receive under any existing applicable Federal law providing for Federal payments for such county similar to those available under this Act or for payment to such county of part of the revenue derived from such public land. Establishes procedures for the appraisal of public lands. Provides that when any county within a State has elected to proceed under the terms of this Act, there shall be established for that State a State board of appraisal appeal. Provides that each board shall consider and decide any appeal from a county within the State relating to the appraisal of public land within such county. States that decisions of the board shall not be subject to judicial review unless arbitrary or capricious. States that, begining in the first complete fiscal year after the acceptance of such appraisal by both the county involved and the Administrator, the Secretary of the Treasury is authorized to pay annually to the State in which such county is located an amount equivalent to the State, county, and local real property taxes on public lands within such county, based on the tax rate applicable to similar private lands at the value arrived at under the appraisal conducted under this Act. Stipulates that nothing in this Act shall interfere with the right of State or local governments to levy possessory interests taxes on private owners of improvements made by private users on public lands. Authorizes to be appropriated such sums as may be necessary to administer this Act and to make the payments authorized by it.
Bill· SS. 3146 (93rd)referred
United States · United States Congress · 11 March 1974
Increases the corporate surtax exemption under the Internal Revenue Code from $25,000 to $100,000.
Bill· SS. 3149 (93rd)referred
United States · United States Congress · 11 March 1974
Authorizes appropriation of $3,029,000 for the saline water program for fiscal year 1975.
Bill· SS. 3140 (93rd)referred
United States · United States Congress · 8 March 1974
Fiscal Accountability Salary Act - Provides that the rate of pay of United States Senators and Representatives shall be increased only in accord with this Act. Declares that these pay increases shall be equal to the yearly increase in cost of living, as certified by the Bureau of Labor Statistics, and shall take effect on January 1 immediately following the fiscal year in which such cost-of-living increase was registered. Provides that such congressional pay increases shall be awarded only when the total Federal receipts for items in both the Administrative budget and the consolidated budget are equal to or greater than the total Federal outlays for such items during that preceding fiscal year.
Bill· HRH.R. 13343 (93rd)referred
United States · United States Congress · 7 March 1974
Allows an individual, under the Internal Revenue Code, a credit against tax of $200 multiplied by the number of personal exemptions. Provides that such election to take a credit in lieu of deduction for exemptions shall apply with respect to taxable years beginning after December 31, 1973.
Bill· HRH.R. 13312 (93rd)referred
United States · United States Congress · 7 March 1974
Extends to all unmarried individuals the full tax benefits of income splitting now available to married individuals filing joint returns.
Bill· HJRESH.J.Res. 934 (93rd)referred
United States · United States Congress · 7 March 1974
Authorizes the Secretary of Health, Education, and Welfare to take all necessary steps to organize and hold an international conference on heart disease, cancer, and stroke in Washington, D.C. in the fiscal year ending June 30, 1975, and to report to the Congress on the proceedings and outcome of such a conference. Authorizes appropriations of up to $5,000,000 for the purpose of defraying expenses incident to organizing and holding the conference.
Bill· HRH.R. 13296 (93rd)open
United States · United States Congress · 6 March 1974
Authorizes appropriations for fiscal year 1975 for the following programs of the Department of Commerce: (1) $275,000,000 for shipbuilding or acquisition; (2) $242,800,000 for payment of obligations incurred for ship operating-differential subsidy; (3) $27,900,000 for expenses necessary for research and development activities; (4) $3,742,000 for reserve fleet expenses; (5) $10,518,000 for maritime training at the Merchant Marine Academy; and (6) $2,973,000 for financial assistance to State Marine Schools. Authorizes additional appropriations for the above programs for fiscal year 1975 as may be necessary for increases in salary, pay, retirement, or other employee benefits authorized by law.
Bill· HRH.R. 13274 (93rd)referred
United States · United States Congress · 6 March 1974
Exempts parts and accessories to be used on local transit buses from Federal excise tax.
Resolution· HRESH.Res. 958 (93rd)referred
United States · United States Congress · 6 March 1974
States that the House of Representatives disapproves the recommendations of the President with respect to the rates of pay of Federal officials transmitted to the Congress in the budget for the fiscal year ending June 30, 1975.
Bill· SS. 3111 (93rd)referred
United States · United States Congress · 5 March 1974
Provides, under the Internal Revenue Code, for an 8-percent reduction in the amount of income tax withholding at the source by an employer. States that such reduction shall apply with respect to wages paid on or after the 30th day after enactment of this Act. (Amends 26 U.S.C. 3402(a))
Law· HRH.R. 13221 (93rd)open
United States · United States Congress · 5 March 1974
Authorizes, to carry out the Saline Water Conversion Act, the appropriation of $3,029,000 for fiscal year 1975.
Bill· HRH.R. 13259 (93rd)referred
United States · United States Congress · 5 March 1974
Increases, under the Federal Boat Safety Act of 1971, the Federal Government's share of the costs of State boat safety programs to 50 percent during fiscal year 1975 and thereafter. Increases the authorization for appropriations for such programs from $7,500,000 to $10,000,000 for each succeeding fiscal year. (Amends 46 U.S.C. 1477(a), 1479)
Bill· HRH.R. 13224 (93rd)referred
United States · United States Congress · 5 March 1974
Exempts trust income from the earned income limitation on the low income allowance under the Internal Revenue Code. States that in order to qualify for such exemption the corpus of such trust must be derived entirely from the proceeds of any judgment or settlement of damages for personal injuries.
Resolution· HRESH.Res. 955 (93rd)passed
United States · United States Congress · 5 March 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. 12465) to amend the Foreign Service Buildings Act, 1926, to authorize additional appropriations for the fiscal year 1974. 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 Foreign Affairs, the bill shall be read for amendment under the five-minute rule. Stipulates 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.
Resolution· HRESH.Res. 956 (93rd)passed
United States · United States Congress · 5 March 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. 12466) to amend the Department of State Appropriations Authorization Act of 1973 to authorize additional appropriations for the fiscal year 1974, 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 Foreign Affairs, the bill shall be read for amendment under the five-minute rule. Stipulates that it shall be in order to consider the amendment recommended by the Committee on Foreign Affairs now printed in the bill on page 3 beginning at line 4, and all points of order against said amendment for failure to comply with the provisions of clause 7, Rule XVI, are hereby waived. Provides 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 be 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· HRH.R. 13197 (93rd)referred
United States · United States Congress · 4 March 1974
Allows an individual, under the Internal Revenue Code, a credit against tax of $200 multiplied by the number of personal exemptions. Provides that such election to take a credit in lieu of deduction for exemptions shall apply with respect to taxable years beginning after December 31, 1973.
Bill· HRH.R. 13191 (93rd)referred
United States · United States Congress · 4 March 1974
Increases the personal exemption under the Internal Revenue Code from $750 to $850. Provides that a taxpayer may elect a credit in the amount of $250 for each personal exemption to which he is entitled in lieu of taking a deduction for each such exemption. Adjusts the percentage withholding requirements under the Internal Revenue Code to correspond with the amendments made by this Act.
Bill· HRH.R. 13166 (93rd)referred
United States · United States Congress · 28 February 1974
Older Americans Tax Counseling Assistance Act - Authorizes the Secretary of the Treasury to enter into agreements with private or public nonprofit agencies or organizations for the purpose of providing training and technical assistance to prepare volunteers to provide tax counseling assistance for elderly individuals in the preparation of their Federal income tax returns. Provides for the Secretary to utilize the services of volunteers and to establish the qualifications required and the terms and conditions of service as a volunteer. States that service as a volunteer under this Act shall not be considered service as an employee of the United States. Authorizes the Secretary to direct the attention of elderly individuals to pertinent provisions of the Internal Revenue Code of 1954.
Bill· HRH.R. 13141 (93rd)referred
United States · United States Congress · 28 February 1974
Reduces by 8 percent the amount of individual income tax withheld at the source by an employer under the Internal Revenue Code.
Bill· HRH.R. 13148 (93rd)referred
United States · United States Congress · 28 February 1974
Allows an individual, under the Internal Revenue Code, a credit against tax of $200 multiplied by the number of personal exemptions. Provides that such election to take a credit in lieu of deduction for exemptions shall apply with respect to taxable years beginning after December 31, 1973.
Bill· HRH.R. 13136 (93rd)referred
United States · United States Congress · 28 February 1974
Permits a taxpayer to deduct certain household and dependent care expenses under the Internal Revenue Code if the spouse of such taxpayer is a full-time student.
Resolution· HRESH.Res. 946 (93rd)referred
United States · United States Congress · 28 February 1974
States that the House of Representatives disapproves the recommendations of the President with respect to the rates of pay of Federal officials transmitted to the Congress in the budget for the fiscal year ending June 30, 1975.
Resolution· HRESH.Res. 942 (93rd)referred
United States · United States Congress · 28 February 1974
States that the House of Representatives disapproves the recommendations of the President with respect to the rates of pay of Federal officials transmitted to the Congress in the Appendix to the Budget for the fiscal year 1975.
Resolution· HRESH.Res. 941 (93rd)referred
United States · United States Congress · 28 February 1974
States that the House of Representatives disapproves the recommendations of the President with respect to the rates of pay of Federal officials transmitted to the Congress in the budget for the fiscal year ending June 30, 1975.
Bill· HRH.R. 13090 (93rd)referred
United States · United States Congress · 27 February 1974
Emergency Property Tax Relief Act - Provides that where the Secretary of the Treasury has determined that a jurisdiction has established a real property tax relief program which affords low and moderate income households a credit or other payment against the real property tax imposed by such jurisdiction, he shall reimburse said jurisdiction for one-half of the qualifying revenue losses attributable to such program. Requires a jurisdiction desiring to qualify for payments under this Act to make an application at such time and in such manner as the Secretary shall prescribe by regulations. Provides that whenever the Secretary, after reasonable notice and opportunity for a hearing to a jurisdiction which has had an application approved, finds that such jurisdiction no longer has a qualifying property tax relief program, he shall notify such jurisdiction that it will not be eligible to receive payments until he is satisfied that the jurisdiction has a qualifying property tax relief program. Permits a jurisdiction dissatisfied with the Secretary's decision to petition for review of that action within sixty days after notice of such action in the United States court of appeals for the circuit in which the jurisdiction is located.
Bill· HRH.R. 13092 (93rd)referred
United States · United States Congress · 27 February 1974
Increases to $1,250 (presently $750) the personal income tax exemptions of a taxpayer under the Internal Revenue Code (including the exemption for a spouse, the exemptions for dependents, and the additional exemptions for old age and blindness). (Amends 26 U.S.C. 151)
Bill· HRH.R. 13064 (93rd)referred
United States · United States Congress · 27 February 1974
Provides that any expenditure paid or incurred by a taxpayer in connection with his trade or business for the development or improvement of a product shall be treated as a research or experimental expenditure for purposes of a tax deduction under the Internal Revenue Code irrespective of the nature of such product and irrespective of whether the product constitutes the result of research on a literary, historical, or similar project. (Amends 26 U.S.C. 174)
Resolution· HRESH.Res. 940 (93rd)referred
United States · United States Congress · 27 February 1974
States that the House of Representatives disapproves the recommendations of the President with respect to the rates of pay of Federal officials transmitted to the Congress in the budget for the fiscal year ending June 30, 1975.
Resolution· HRESH.Res. 936 (93rd)referred
United States · United States Congress · 27 February 1974
States that the House of Representatives disapproves the recommendations of the President with respect to the rates of pay of Federal officials transmitted to the Congress in the budget for the fiscal year ending June 30, 1975.
Bill· HRH.R. 13056 (93rd)referred
United States · United States Congress · 26 February 1974
Establishes a formula for income averaging under the Internal Revenue Code in the event of a downward fluctuation in income. Provides that if an eligible individual has reduced income for the computation year and the amount of such income exceeds $3,000, then the tax imposed under the Internal Revenue Code for the computation year shall be the tax which would be imposed on 80 percent of the average base period income, minus five times the decrease in such tax which would result from subtracting 20 percent of reduced income from 80 percent of average base period income.
Bill· HRH.R. 13043 (93rd)referred
United States · United States Congress · 26 February 1974
Provides, under the Internal Revenue Code, for the paying of interest to individual taxpayers who file returns before March 1 if the refund check is not mailed out within 30 days after the return is filed. Requires the Internal Revenue Service to give specified information when making refunds. (Amends 26 U.S.C. 6611)
Bill· HRH.R. 13048 (93rd)referred
United States · United States Congress · 26 February 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. 925 (93rd)referred
United States · United States Congress · 26 February 1974
States that the House of Representatives disapproves the recommendations of the President with respect to the rates of pay of Federal officials transmitted to the Congress in the budget for the fiscal year ending June 30, 1975.
Resolution· HRESH.Res. 927 (93rd)referred
United States · United States Congress · 26 February 1974
States that the House of Representatives disapproves the recommendations of the President with respect to rates of pay of Members of Congress transmitted to the Congress in the Appendix to the Budget for the fiscal year 1975.
Resolution· HRESH.Res. 919 (93rd)referred
United States · United States Congress · 26 February 1974
States that the House of Representatives disapproves the recommendations of the President with respect to the rates of pay of certain Federal officials transmitted to the Congress in the budget for the fiscal year ending June 30, 1975.
Resolution· HRESH.Res. 924 (93rd)referred
United States · United States Congress · 26 February 1974
States that the House of Representatives disapproves the recommendations of the President with respect to the rates of pay of Federal officials transmitted to the Congress in the budget for the fiscal year ending June 30, 1975.
Bill· HRH.R. 13019 (93rd)referred
United States · United States Congress · 25 February 1974
Provides for increases in the standard deduction and low income allowances under the Internal Revenue Code. Allows a poverty exemption for self-employment income up to the sum of the amount of personal exemptions to which the tax payer is entitled plus a low-income allowance of $1,800 per household. States that the taxes imposed on wages for Old-Age, Survivor's, and Disability Insurance shall not apply on wages up to the sum of the amount of personal exemptions to which the taxpayer is entitled plus a low-income allowance of $1,800 per household, except that if total wages received by the taxpayer and the members of his household exceeds such sum, the wages in excess of such sum shall be deducted dollar for dollar from the wages exempt under this provision.
Resolution· HCONRESH.Con.Res. 435 (93rd)referred
United States · United States Congress · 25 February 1974
Expresses the sense of the Congress that the President should evaluate the commodity requirements of the domestic economy to determine which commodities should be designated as in short supply for purposes of taxation of Domestic International Sales Corporations.
Bill· SS. 3039 (93rd)referred
United States · United States Congress · 21 February 1974
Provides that the value of a decedent's interest in a closely held business shall be determined by either of two methods, at the election of the executor, and within specified limitations. States that the election shall be exercised by the executor not later than the time prescribed for filing the return with respect to the estate tax (including extensions thereof). Defines the terms used in this Act, including "interest in a closely held business," "capitalization factor," and "operating return." (Adds 26 U.S.C. 2031(c))
Bill· HRH.R. 12997 (93rd)referred
United States · United States Congress · 21 February 1974
Provides, under the Internal Revenue Code, that if an individual files his return for a taxable year before March 1 and if the refund of any overpayment of such tax is not made within 30 days after filing then interest shall be allowed on such overpayment for the period beginning on the date he filed such return and ending on whichever of the following is the earlier: (1) the date the refund check is mailed, or (2) the first date on which interest on such overpayment is allowed. Requires that whenever any refund is made to a taxpayer, the taxpayer shall be notified of: (1) the tax and the taxable period to which such refund is attributable, and (2) the reason for making such refund.
Bill· HRH.R. 12977 (93rd)referred
United States · United States Congress · 21 February 1974
Extends, under the Public Health Service Act, for two fiscal years the authority for grants for two-year medical schools intending to become schools capable of granting medical degrees.
Bill· HRH.R. 12966 (93rd)referred
United States · United States Congress · 21 February 1974
Provides, under the Internal Revenue Code, that if an individual files his return for a taxable year before March 1 and if the refund of any overpayment of such tax is not made within 30 days after filing then interest shall be allowed on such overpayment for the period beginning on the date he filed such return and ending on whichever of the following is the earlier: (1) the date the refund check is mailed, or (2) the first date on which interest on such overpayment is allowed. Requires that whenever any refund is made to a taxpayer, the taxpayer shall be notified of: (1) the tax and the taxable period to which such refund is attributable, and (2) the reason for making such refund.
Bill· HRH.R. 12992 (93rd)referred
United States · United States Congress · 21 February 1974
Reduces by 8 percent the amount of individual income tax withheld at the source by an employer under the Internal Revenue Code.
Bill· HRH.R. 12980 (93rd)referred
United States · United States Congress · 21 February 1974
Provides an additional income tax exemption of $750 under the Internal Revenue Code for a taxpayer, his spouse, or his dependent, who is disabled.
Bill· HRH.R. 12940 (93rd)referred
United States · United States Congress · 21 February 1974
Revises the Public Health Service Act by extending for one year the application deadline and the deadline for enrollment of third-year students for two-year medical schools intending to become schools capable of granting medical degrees which are seeking grants under this Act.
Resolution· HRESH.Res. 914 (93rd)referred
United States · United States Congress · 21 February 1974
States that the House of Representatives disapproves the recommendations of the President with respect to rates of pay of Members of Congress transmitted to the Congress in the Appendix to the Budget for the fiscal year 1975.
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