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601 records in US in 1978
United States · United States Congress · 13 March 1978
Amends the Marine Protection, Research, and Sanctuaries Act of 1972, as amended, to extend authorization for appropriations for fiscal years 1979 and 1980.
United States · United States Congress · 13 March 1978
Amends the Internal Revenue Code to allow active participants in a retirement plan an income tax deduction for contributions to an individual retirement account in taxable years prior to the vesting of the individual's rights under the retirement plan.
United States · United States Congress · 13 March 1978
Amends the Marine Mammal Protection Act of 1972 to authorize appropriations for fiscal years 1979 and 1980.
United States · United States Congress · 13 March 1978
Tuition Tax Credit Act - Amends the Internal Revenue Code to allow a credit against an individual's income tax in an amount equal to 50 percent of the sum of the amounts paid by him to educational institutions as tuition (though no more than $500 for any single individual) for the attendance of the taxpayer, the taxpayer's spouse, or any of his dependents with respect to whom he is entitled to a personal exemption.
United States · United States Congress · 13 March 1978
Amends the Marine Protection, Research, and Sanctuaries Act of 1972, as amended, to extend the authorization of appropriations for ocean dumping research for fiscal years 1979 and 1980.
United States · United States Congress · 10 March 1978
Amends the Securities Exchange Act of 1934 to authorize appropriations for the Securities and Exchange Commission for fiscal years 1979, 1980, and 1981.
United States · United States Congress · 10 March 1978
Amends the Internal Revenue Code to extend to all residents of the United States the same general exclusion of income earned abroad that is presently limited to citizens. Repeals the disallowance of an income tax credit for foreign taxes paid on income items that are excluded as foreign earned income. Increases the limitations on this exclusion, with provisions for annual adjustments by the Secretary of the Treasury to correspond to rate increases paid to GS-12, step one government employees. Allows a new income tax deduction for the sum of foreign source income related expenses falling in the following categories: the cost-of-living differential (i.e., the excess cost) of maintaining a family in a foreign country rather than the United States (to be governed by tables published by the Secretary of the Treasury, guided by the State Department's index of foreign living costs); a portion of the excess housing costs experienced abroad the elementary and secondary education expenses of the taxpayer's dependents, including room, board and travel if no adequate "United States-type" schools are available; travel expenses of one annual trip home; and reasonable transportation expenses for the taxpayer and his family for travel between remote or adverse posts and any other location approved by the employer. Allows taxpayers to use deduction for determining adjusted gross income, thereby extending it to individuals not itemizing their deductions. Limits deducting any expense item to one of the specified categories of this deduction, thereby avoiding multiple deductions of single expenses. Includes in gross income any reimbursement by an employer for expenses qualifying for this deduction. Increases the time and amount limitations for moving expense deductions in the cases of all international moves resulting from death of the taxpayer, retirement, or a new principal place of work. Includes the storage fees incurred for the duration of a foreign assignment within the expenses qualifying for this deduction. Excludes from gross income all meals and lodging furnished the taxpayer and his dependents by his employer outside the United States in a "camp-style" or communal setting. Provides taxpayers working abroad the same extended repurchase time limitations as are presently provided servicemen stationed overseas for the nonrecognition of gain on the sale or exchange of a principal residence.
United States · United States Congress · 9 March 1978
Amends the Reservoir Salvage Act of 1960, as amended, to authorize appropriations to the Secretary of the Interior for fiscal years 1979-1983 for administration, investigation, and salvage operations of the program providing for recovery, protection, and preservation of significant scientific, prehistorical, historical, or archeological data which may be lost through federally regulated, permitted, or licensed construction projects.
United States · United States Congress · 9 March 1978
Amends the Surface Mining Control and Reclamation Act of 1977 to increase by 15,000,000 for fiscal year 1979 and by $5,000,000 for fiscal year 1980 the sums authorized to be appropriated for State and Federal regulatory authority payments of expenses incurred by coal surface mining operators producing less than 100,000 tons annually in meeting application requirements regarding the determination of probable hydrologic consequences and test boring and core sampling results.
United States · United States Congress · 9 March 1978
Amends the Internal Revenue Code to: (1) remove the adjusted gross income limitation on the credit for the elderly; (2) increase the amount of the credit; and (3) provide an annual cost-of-living adjustment for the credit.
United States · United States Congress · 9 March 1978
Amends the Internal Revenue Code to provide that State and local government retirement systems shall be tax exempt organizations. Exempts these systems from the reporting requirements pertaining to deferred compensation. Treats all such systems as qualified pension plans under the code.
United States · United States Congress · 9 March 1978
Amends the Internal Revenue Code to: (1) remove the adjusted gross income limitation on the credit for the elderly; (2) increase the amount of the credit; and (3) provide an annual cost-of-living adjustment for the credit.
United States · United States Congress · 8 March 1978
Amends the Internal Revenue Code to allow farmers to include crop deficiency payments in gross income either in the year of receipt or, if the year of receipt is the crop year, in the next following year, or, if not received in the crop year, in the taxable income for the previous year.
United States · United States Congress · 8 March 1978
National Science Foundation Authorization Act - Authorizes appropriations to the National Science Foundation for fiscal year 1979 for specified major program areas.
United States · United States Congress · 8 March 1978
Amends the Internal Revenue Code to exclude from gross income the first $500 ($1,000 for persons filing joint returns) earned as interest on savings deposits in financial institutions.
United States · United States Congress · 8 March 1978
Tuition Tax Relief Act - Amends the Internal Revenue Code to allow individuals a limited tax credit for a portion of the tuition expenses paid for their dependents, spouses and selves. Raises the limitation from one-half of the first $1,000 in expenses per individual to one-half of the first $2,000 in expenses per individual incurred after July 31, 1980. Provides for expedited review of all judicial challenges to this Act by requiring certification of all cases to the appropriate United States Court of Appeals, with a right of appeal to the Supreme Court and with a requirement of expedited consideration by both courts.
United States · United States Congress · 8 March 1978
Amends the Internal Revenue Code to provide graduted income tax rates for corporations with a maximum rate of 45 percent on income in excess of $150,000 and a minimum rate of 18 percent on income not in excess of $25,000.
United States · United States Congress · 8 March 1978
Amends the Internal Revenue Code to provide that State and local government retirement systems shall be tax exempt organizations. Exempts these systems from the reporting requirements pertaining to deferred compensation. Treats all such systems as qualified pension plans under the code.
United States · United States Congress · 8 March 1978
Small Business Tax Reform Act - Amends the Internal Revenue Code to replace the corporate income tax rates with a graduated, five-tier rate schedule, imposing the uppermost (48 percent) marginal rate upon income in excess of $100,000.
United States · United States Congress · 7 March 1978
Authorizes appropriations for the Coast Guard for fiscal year 1979. Sets forth the authorized end strength level for active duty personnel and the average military training student load for the Coast Guard for such fiscal year. Amends the Federal Boat Safety Act of 1971 to authorize appropriations for State boating safety programs for such fiscal year. Authorizes the Coast Guard to enter into a long term lease for the purpose of acquiring land on the Quillayute Indian Reservation in the State of Washington in order to relocate the Quillayute River Coast Guard Station. Authorizes the Coast Guard to enter into a long term lease for its Aviation Training Center at Bates Field, Mobile, Alabama, and to expend funds for specified construction projects at such training center.
United States · United States Congress · 7 March 1978
Amends the Internal Revenue Code to allow a deduction to any taxpayer engaged in the manufacture, importation, distribution, lease, or sale of any product for contributions to his product liability loss reserve account.
United States · United States Congress · 7 March 1978
Amends the Internal Revenue Code to allow individuals a limited income tax credit for expenses incurred for the installation of solar or wind energy equipment in their principal residences. Terminates this credit after 1984.
United States · United States Congress · 7 March 1978
Amends the Internal Revenue Code to allow an additional income tax exemption for a taxpayer or his spouse who is deaf.
United States · United States Congress · 6 March 1978
Small Business Reduction and Stimulation Act - Amends the Internal Revenue Code to provide graduated income tax rates for corporations with a maximum rate of 46 percent on income in excess of $150,000 and a minimum rate of 15 percent on income not in excess of $25,000.
United States · United States Congress · 6 March 1978
Amends the Surface Mining Control and Reclamation Act of 1977 to increase by $15,000,000 for fiscal year 1979 and by $5,000,000 for fiscal year 1980 the sums authorized to be appropriated for State and Federal regulatory authority payments of expenses incurred by coal surface mining operators producing less than 100,000 tons annually in meeting application requirements regarding the determination of probable hydrologic consequences and test boring and core sampling results.
United States · United States Congress · 3 March 1978
Amends the Internal Revenue Code to repeal the requirement that airline tickets which show the amounts charged for segments of a flight indicate separately the taxes imposed for each segment.
United States · United States Congress · 3 March 1978
Amends the Internal Revenue Code to repeal the carryover basis provisions enacted by the Tax Reform Act of 1976 which provide that beneficiaries receiving property from a decedent's estate will retain the decedent's basis in the property. Restores prior law which "stepped up" or "stepped down" the property's basis to its market value at the time of death without imposing tax consequences on the appreciation or depreciation which the property underwent while held by the decedent.
United States · United States Congress · 3 March 1978
Graduated Income Tax Rate Act - Amends the Internal Revenue Code to provide graduated income tax rates for corporations ranging from a 14 percent rate on the first $25,000 in income to a 48 percent rate on income in excess of $100,000,000.
United States · United States Congress · 3 March 1978
Amends the Federal Civil Defense Act of 1950 to authorize appropriations for fiscal years 1979 through 1985 to carry out the provisions of such Act.
United States · United States Congress · 2 March 1978
Amends the Internal Revenue Code to repeal the requirement that a married taxpayer, except one living apart from his or her spouse at all times, file a joint return in order to qualify for the exclusion from income of certain amounts paid under an accident or health plan to an individual under age 65 who retired on total and permanent disability.
United States · United States Congress · 2 March 1978
Charitable Contributions Support Act - Amends the Internal Revenue Code to provide that an individuals's allowable charitable contributions shall be deducted when determining the individual's adjusted gross income, thereby allowing the deduction to individuals who do not itemize.
United States · United States Congress · 1 March 1978
Amends the Board for International Broadcasting Act of 1973 to make the Chairman of the Board of Directors of RFE/RL (Radio Free Europe/Radio Liberty), Inc., an ex officio member of the Board for International Broadcasting. Authorizes appropriations for fiscal years 1979 and 1980 to carry out such Act.
United States · United States Congress · 1 March 1978
Amends the Foreign Relations Authorization Act, Fiscal Year 1978, to authorize additional appropriations for the Board for International Broadcasting for fiscal year 1978.
United States · United States Congress · 1 March 1978
Amends the Internal Revenue Code to: (1) remove the limitation on the amount of the income tax credit allowed employers who hire unemployed individuals; (2) make the credit refundable; (3) limit the types of tax against which the credit may be applied; and (4) restrict its application to the hiring of individuals between the ages of 16 and 19.
United States · United States Congress · 28 February 1978
Amends the Internal Revenue Code to allow a tax credit to employers and the self-employed for an amount equal to ten percent of the employer and self-employed social security taxes paid. Authorizes a direct payment of a like amount to State and local governments participating in the social security system and to tax- exempt organizations.
United States · United States Congress · 28 February 1978
Amends the Internal Revenue Code to provide that the current deduction for 50 percent of the amount of capital gain realized from the sale or exchange of an asset held for one year shall be increased by two percent for each additional year the asset is held, but not above 80 percent. Applies this rule to long-term capital losses. Repeals the alternative capital gains tax for individuals.
United States · United States Congress · 28 February 1978
Amends the Internal Revenue Code to provide a $5,000 tax exclusion from gross income for any amount received as an annuity, pension, or other retirement benefit.
United States · United States Congress · 28 February 1978
Tuition Tax Credit Act - Amends the Internal Revenue Code to allow a credit against an individual's income tax in an amount equal to 50 percent of the sum of the amounts paid by him to educational institutions as tuition (though no more than $500 for any single individual) for the attendance of the taxpayer, the taxpayer's spouse, or any of his dependents with respect to whom he is entitled to a personal exemption.
United States · United States Congress · 28 February 1978
Amends the Congressional Budget Act of 1974 to require the Director of the Congressional Budget Office, at the request of any Member, to prepare for certain public bills and resolutions an estimate of the additional costs to State and local governments of carrying out any additional requirements imposed by such legislation. Prohibits the consideration by either House of any bill or resolution for which such estimate predicts such additional costs to State or local governments, unless such bill or resolution authorizes new budget authority for payment of such costs by the Federal Government.
United States · United States Congress · 28 February 1978
Amends the Internal Revenue Code to make new greenhouses eligible for the investment tax credit.
United States · United States Congress · 28 February 1978
Reverses Revenue Ruling 77-85 in order to restore the tax treatment formerly extended policy holders receiving dividends and interest on custodial account annuity contracts and the insurance companies maintaining the assets.
United States · United States Congress · 28 February 1978
Amends the Internal Revenue Code to provide that an individual's allowable charitable contributions shall be deducted when determining the individual's adjusted gross income, thereby allowing the deduction to individuals who do not itemize.
United States · United States Congress · 27 February 1978
Amends the Internal Revenue Code to allow active participants in a retirement plan an income tax deduction for contributions to an individual retirement account in taxable years prior to the vesting of the individual's rights under the retirement plan. Requires prompt distribution of deducted contributions when employees' rights become vested.
United States · United States Congress · 27 February 1978
Authorizes appropriations for the Coast Guard for fiscal year 1979. Sets forth the authorized end strength for active duty personnel and the average military training student loads for the Coast Guard for such fiscal year.
United States · United States Congress · 27 February 1978
Amends the Internal Revenue Code to provide church employees the same power presently enjoyed by employees of tax-exempt health and education organizations to elect alternative exclusion allowances for contributions to annuity contracts. Provides a minimum allowance of $10,000 for annual additions to these contracts without respect to the amount of the employee's compensation.
United States · United States Congress · 27 February 1978
Amends the Internal Revenue to provide that, for purposes of computing the allowable retirement plan exclusion and employer contributions allowance for church employees, all years of service for a church, church convention, church association or an agency for such principals, shall be considered employment for one employer.
United States · United States Congress · 24 February 1978
Title I: Authorization of Appropriations for Fiscal Year 1979 - Authorizes appropriations for the Nuclear Regulatory Commission to be used for research on domestic safeguards matters, nuclear reactor regulation, inspection and enforcement, standards development, nuclear material safety and safeguards, nuclear regulatory research, program technical support, and program direction and administration. Title II: Authorization of Appropriations for Fiscal Year 1980 - Authorizes such sums to the Nuclear Regulatory Commission as may be necessary for fiscal year 1980.
United States · United States Congress · 24 February 1978
Amends the Internal Revenue Code to allow taxpayers to deduct all current expenditures for plants and facilities which are otherwise chargeable to capital account and which are certified as required by Federal law and as not significantly increasing the plant's or facility's value or productivity.
United States · United States Congress · 24 February 1978
Prohibits any State or political subdivision thereof, including the District of Columbia, from treating as taxable income any compensation paid by any employer to any individual who is not a resident or domiciliary of such State or political subdivision.
United States · United States Congress · 23 February 1978
Amends the Urban Mass Transportation Act of 1964 to establish an alternative operating subsidy for urban mass transit programs for fiscal years 1979 through 1982. Authorizes the Secretary of Transportation, under such new subsidy program, to make operating subsidy grants of up to the lesser of 50 percent of the project's net eligible operating expenses or a matching share of those expenses which will be paid from non-Federal sources. Establishes a ceiling level for such grants.