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601 records in US in 1982
United States · United States Congress · 4 March 1982
Periodic Payment Settlement Act of 1981 - Amends the Internal Revenue Code to provide for an income tax exclusion of periodic payments of damages received on account of personal injury or sickness, whether paid by the individual originally liable for such damages or his assignee. Allows such assignee a business expense deduction for the payment of such damages.
United States · United States Congress · 4 March 1982
Independent Contractor Tax Status Clarification Act of 1982 - Amends the Internal Revenue Code to specify standards for determining whether certain individuals qualify as independent contractors for purposes of the tax on employment income. Treats an individual as an independent contractor if such individual: (1) controls the total number of his work hours; (2) does not maintain a principal place of business, or, if he does, such place of business is not provided, or is not provided rent-free, by the person for whom such individual performs services; (3) has substantial investment in his business and earns income based upon sale or output rather than upon number of hours worked; and (4) performs services pursuant to a written contract and is provided written notice of his responsibility with respect to income and self-employment taxes. Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to exclude from social security coverage service performed by an individual who qualifies as an independent contractor under the standards established by this Act.
United States · United States Congress · 4 March 1982
National Bureau of Standards Authorization Act for Fiscal Year 1983 - Authorizes appropriations to carry out the activities performed by the Bureau of Standards for FY 1983, including: (1) measurement research and standards; (2) engineering measurements and standards; (3) computer science and technology; (4) Core Research Program for Innovation and Productivity; (5) Technical Competence Fund; (6) Fire Research Center; and (7) central technical support. Limits the amount of excess foreign currency obligation which the Bureau may incur. Authorizes additional appropriations for: (1) National Technical Information Service activities; (2) the Office of Productivity, Technology, and Innovation; and (3) necessary salary adjustments. Permits the transfer of funds among line items within ten percent of the amount authorized. Requires 30 days notice to the appropriate committees of Congress of any transfer of funds in excess of ten percent. Directs the Secretary of Commerce to charge other agencies for services the Bureau performs at their request. Permits the waiver of such charge as specified.
United States · United States Congress · 4 March 1982
National Bureau of Standards Authorization Act for Fiscal Year 1983 and 1984 - Authorizes appropriations for the activities of the National Bureau of Standards for FY 1983 and 1984, including: (1) measurement research and standards; (2) engineering measurements and standards; (3) central technical support; (4) the National Technical Information Service; and (5) salary adjustments.
United States · United States Congress · 4 March 1982
Amends the Internal Revenue Code to provide for cost of living adjustments to the dollar limitations on the income tax deduction for retirement savings.
United States · United States Congress · 4 March 1982
Senior Citizens Housing Act of 1982 - Amends the Internal Revenue Code to allow individuals a refundable income tax credit for renting to, or maintaining a household for, individuals who have attained the age of 65. Limits such credit to a maximum of $1,000. Requires an individual to be eligible for such tax credit to furnish over half the cost of maintaining the household.
United States · United States Congress · 4 March 1982
Amends the Internal Revenue Code to exclude from gross income interest received on certain loans used to construct soil conservation terraces and to install drainage equipment. Disallows such exclusion by any person in the lending or financing business, by corporations, and for certain modifications to existing terraces. Classifies such drainage equipment as "three-year property" for purposes of the accelerated cost recovery system.
United States · United States Congress · 3 March 1982
Amends the Internal Revenue Code to allow an income tax credit for the installation of a woodburning stove.
United States · United States Congress · 3 March 1982
Amends the Internal Revenue Code to allow an income tax deduction for the rollover of partial distributions from qualified employer and government pension plans into an individual retirement account. Limits such deduction to the extent the amount of the distribution is includible in the gross income of the taxpayer.
United States · United States Congress · 3 March 1982
Amends the Internal Revenue Code, as amended by the Economic Recovery Tax Act of 1981, to repeal the special rules for the leasing of depreciable business property between corporations. Repeals provisions pertaining to the windfall profit tax which: (1) increase the credit for royalty owners for 1981 and exempt royalty oil for 1982 and thereafter; (2) reduce the tax imposed on newly discovered oil; and (3) exempt independent producer stripper well oil. Specifies that for purposes of the accelerated cost recovery system certain telephone property of public utilities shall be treated as ten-year property. Limits the amount of the tax deduction for Members of Congress of living expenses. Repeals the provision which permits such deduction without substantiation.
United States · United States Congress · 3 March 1982
Merger Tax Act of 1982 - Amends the Internal Revenue Code to impose an excise tax on the acquisition of a controlling interest in any business entity. Applies such tax to any acquisition in which: (1) the acquiring or acquired entity has more than $2,000,000,000 of gross receipts for the preceding taxable year; and (2) the other entity has more than $300,000,000 of gross receipts for the preceding taxable year. Sets the rate of such tax at 15 percent of the value of the consideration furnished by the acquiring entity. Raises such rate to 50 percent in the case of an acquisition by an entity controlled or owned by a foreign government. Defines "controlling interest" as: (1) at least 50 percent of the voting stock of the acquired entity; (2) voting stock of the acquired entity having a value of not less than $150,000,000 and representing at least 35 percent of the voting stock of such entity; or (3) assets having a value of not less than $150,000,000. Exempts from such tax acquisitions where the acquired entity has substantial net operating losses or where the Secretary of the Treasury determines that the entity faces substantial foreign competition.
United States · United States Congress · 3 March 1982
Amends the Internal Revenue Code to revise requirements for exempt-interest dividends paid by regulated investment companies.
United States · United States Congress · 3 March 1982
Domestic Auto Incentive Tax Act of 1982 - Amends the Internal Revenue Code to allow individual taxpayers an income tax credit equal to ten percent of the cost of purchasing between March 2, 1982, and January 1, 1988, a new 1982 or later model American-made passenger automobile. Limits such credit to $1,500.
United States · United States Congress · 3 March 1982
Amends the Internal Revenue Code to allow the energy investment tax credit for equipment used aboard or installed on fishing vessels which reduces fuel consumption.
United States · United States Congress · 3 March 1982
Makes a supplemental appropriation for FY 1982 for the Department of Education for student loan insurance under part B (Federal, State, and Private Programs of Low-Interest Insured Loans to Students in Institutions of Higher Education) of title IV of the Higher Education Act.
United States · United States Congress · 2 March 1982
Amends the Internal Revenue Code to allow an investment tax credit for modifications to chlor-alkali electrolytic cells.
United States · United States Congress · 2 March 1982
Amends the Internal Revenue Code to permit a married taxpayer filing a joint return to deduct from gross income certain amounts paid to an individual retirement account established for the benefit of a working spouse. Increases from $1,125 to $2,000 the allowable deduction for contributions to an individual retirement account for certain divorced taxpayers.
United States · United States Congress · 2 March 1982
Amends the Anadromous Fish Conservation Act to authorize appropriations for FY 1983 for the purposes of such Act (preservation of fishery resources).
United States · United States Congress · 2 March 1982
Amends the Internal Revenue Code and the Social Security Act to treat as employees, for purposes of withholding and social security taxes, certain fishermen who comprise the operating crew of a boat if the operating crew normally consists of more than five individuals. (Currently such requirement pertains to more than nine individuals.)
United States · United States Congress · 2 March 1982
Amends the Internal Revenue Code to treat "business development companies" (as defined by the Investment Company Act of 1940) as regulated investment companies for income tax purposes.
United States · United States Congress · 2 March 1982
Amends the Internal Revenue Code to disallow a business expense deduction for depreciation of imported motor vehicles. Grants the President authority to exempt any motor vehicle where the disallowance of depreciation is not in the public interest.
United States · United States Congress · 2 March 1982
Authorizes appropriations for FY 1983 for fishery conservation and management.
United States · United States Congress · 2 March 1982
Productivity Incentive Act of 1982 - Amends the Internal Revenue Code to allow an income tax credit equal to five percent of the payments made by a taxpayer to an employee under a productivity incentive plan. Defines "productivity incentive plan" as a written plan which provides bonuses to employees resulting from increases in a company's productivity or cost-savings.
United States · United States Congress · 2 March 1982
Amends the Internal Revenue Code to allow individuals who are either disabled or have attained the age of 65 a refundable income tax credit for real property taxes paid by them on their principal residences or for 25 percent of the rent they pay for their principal residences.
United States · United States Congress · 2 March 1982
Makes a supplemental appropriation for the Department of Health and Human Services for FY 1982 for work incentives.
United States · United States Congress · 2 March 1982
Expresses the sense of the Congress that funding for community service employment programs for senior citizens under title V of the Older Americans Act of 1965 for FY 1983 and subsequent fiscal years should be provided at levels sufficient to maintain or increase the number of employment positions provided under such programs.
United States · United States Congress · 1 March 1982
Requires that the Internal Revenue Code be amended to provide that after 1985 all income should be taxed at a rate of 20 percent or less. Sets forth guidelines for a new income tax scheme. Requires the Secretary of the Treasury to propose legislation to implement this Act.
United States · United States Congress · 1 March 1982
Amends the Internal Revenue Code to require that the interest rate on overpayments and underpayments of tax be based on the average prime rate for the first nine months of the calendar year.
United States · United States Congress · 1 March 1982
Authorizes appropriations for FY 1983 and 1984 to carry out the Federal Civil Defense Act of 1950.
United States · United States Congress · 1 March 1982
Amends the Internal Revenue Code to allow an income tax deduction for State and local utility taxes.
United States · United States Congress · 1 March 1982
Amends the Internal Revenue Code to increase the amount of the income tax credit for residential energy conservation expenditures to 40 percent of the expenditures not in excess of $3,000.
United States · United States Congress · 1 March 1982
Amends the Internal Revenue Code to exclude from gross income up to $2,000 of the compensation received by an auxiliary police officer or volunteer fire fighter.
United States · United States Congress · 25 February 1982
Amends the Internal Revenue Code to impose an additional excise tax on the sale of certain imported automobiles in the United States. Provides that such additional tax shall be an amount equal to the average increase in the price of United States automobiles sold in the country in which the imported automobiles are manufactured where such increase in price is attributable to nontariff trade barriers. Requires the Secretary of the Treasury to make a determination of such amount on a calendar quarter basis. Restricts the application of such tax to those imported automobiles manufactured in a country whose automobiles, for any calendar quarter, account for more than ten percent of new automobiles sold in the United States during the most recent 12-month period. Sets forth special rules for the payment of such tax in the case of leased automobiles. Authorizes the President to waive such tax with respect to automobiles manufactured by any person if he determines that such person is making a good faith effort to ameliorate the imbalance of trade in automobiles between the United States and the country in which such person is located: (1) by limiting exports of automobiles manufactured by him to the United States; or (2) by manufacturing automobiles in the United States. Authorizes the President to waive such tax in whole or in part with respect to automobiles manufactured in any country if he determines that such country is in full compliance with all international agreements affecting trade in automobiles. Provides for congressional veto of a presidential waiver of such tax by enactment of a joint resolution of disapproval.
United States · United States Congress · 25 February 1982
Family Business Preservation Act - Amends the Internal Revenue Code to provide that for purposes of the accumulated earnings tax any accumulation before the death of a shareholder needed to redeem stock after death shall be treated as a reasonable business need. Modifies the alternate extension of time for payment of the estate tax where the estate consists largely of an interest in a closely held business to increase from 15 to 25 the number of shareholders in a qualifying closely held business.
United States · United States Congress · 25 February 1982
Amends the Internal Revenue Code to increase the excise tax on small cigarettes from $4 to $14 per thousand. Increases the excise tax on large cigarettes from $8.40 per thousand to $22.40 per thousand. Provides for an annual inflation adjustment for such tax based on the Consumer Price Index.
United States · United States Congress · 25 February 1982
Amends the Internal Revenue Code to exempt compensation received under certain State retirement plans for the exclusive benefit of judges or their beneficiaries from the tax treatment of compensation received under ineligible State deferred compensation plans.
United States · United States Congress · 25 February 1982
Amends the Internal Revenue Code to allow a taxpayer a deduction from gross income for certain postsecondary tuition expenses paid for any of the taxpayer's dependents. Limits such deduction to $1,000 for each dependent. Restricts such deduction to expenses paid for tuition and fees for the enrollment or attendance of a full-time student at an institution of higher education or a postsecondary vocational school. Excludes from the determination of the deductible amount any amounts paid for books, supplies, equipment, lodging, or personal needs. Provides special rules for the treatment of certain scholarships and veteran's benefits.
United States · United States Congress · 25 February 1982
Residential Energy Credit Expansion Act of 1982 - Amends the Internal Revenue Code to extend the income tax credit for residential energy conservation expenditures to residences constructed up until the date of enactment of this Act. (Present law limits the credit to residences constructed prior to April 20, 1977.)
United States · United States Congress · 24 February 1982
Amends the Internal Revenue Code to repeal the provision allowing an income tax deduction without substantiation for living expenses of Members of Congress.
United States · United States Congress · 24 February 1982
Rescinds any legislation enacted after December 31, 1980, granting Members of Congress an income tax deduction for living expenses.
United States · United States Congress · 24 February 1982
Amends the Internal Revenue Code to repeal the provision allowing an income tax deduction without substantiation for living expenses of Members of Congress. Requests the House Ways and Means Committee and the Senate Finance Committee to hold hearings on the provision repealed by this Act and to report legislation regarding expenses incurred in the performance of a Member's official duties. Sets forth procedural guidelines for the enactment of legislation dealing with tax benefits for Members of Congress. Declares that it is congressional policy to act upon legislation affecting the remuneration of Members as separate and independent pieces of legislation.
United States · United States Congress · 24 February 1982
Tax Accountability for Congress Act - Amends the Internal Revenue Code to repeal the provision allowing an income tax deduction without substantiation for living expenses of Members of Congress.
United States · United States Congress · 24 February 1982
Amends the Internal Revenue Code to limit to $3,000 the amount of living expenses which Members of Congress may deduct from their incomes. Repeals the provision allowing such tax deduction without substantiation.
United States · United States Congress · 24 February 1982
Amends the Installment Sales Revision Act of 1980 to provide that gain from the sale of depreciable property between certain related taxpayers shall not be treated as ordinary income if a private letter ruling issued by the Internal Revenue Service before such Act would not require such treatment.
United States · United States Congress · 24 February 1982
Amends the Internal Revenue Code to repeal the tax on generation-skipping transfers.
United States · United States Congress · 24 February 1982
Amends the Internal Revenue Code to increase to $2,000 ($4,000 for joint returns) the amount of interest which may be excluded from gross income. Changes the effective date of such exclusion from 1985 to 1983. Revises the definition of interest for purposes of such exclusion.
United States · United States Congress · 24 February 1982
Amends the Internal Revenue Code to provide for the nonrecognition of gain on sales and exchanges of capital assets if the proceeds are reinvested in securities issued by domestic corporations.
United States · United States Congress · 24 February 1982
Amends the Internal Revenue Code to increase the income tax deduction allowed for maintaining exchange students as members of the taxpayer's household to $100 per month up to a maximum of $1,000 per year.
United States · United States Congress · 24 February 1982
Extends from March 31 to September 30, 1982, the continuing appropriations made by Public Law 97-92 for specified Federal projects and activities which have not yet received regular appropriations.
United States · United States Congress · 24 February 1982
Makes supplemental appropriations for the Department of Labor for FY 1982 for unemployment insurance and employment services.