The world's political record
Records whose title is actually about this topic. Use a country filter if the list is still too broad.
651 records in US in 1977
United States · United States Congress · 30 March 1977
Accelerated Depreciation Allowance Act - Amends the Internal Revenue Code to allow taxpayers to elect accelerated amortization (twice the allowable depreciation deduction) for manufacturing property placed in service in States having an unemployment rate which is greater than six percent between October 1, 1976 and October 1, 1981.
United States · United States Congress · 30 March 1977
Accelerated Depreciation Allowance Act - Amends the Internal Revenue Code to allow taxpayers to elect accelerated amortization (twice the allowable depreciation deduction) for manufacturing property placed in service in States having an unemployment rate which is greater than six percent between October 1, 1976 and October 1, 1981.
United States · United States Congress · 30 March 1977
Amends the Internal Revenue Code to deny the foreign tax credit for taxes paid or accrued to the Republic of South Africa.
United States · United States Congress · 30 March 1977
Amends the Internal Revenue Code to provide honorably discharged veterans of the Vietnam War a refundable, $500 income tax credit for taxable years ending between 1976 and 1980.
United States · United States Congress · 30 March 1977
Amends the Internal Revenue Code to allow individuals a deduction for tuition expenses paid during the taxable year to any institution of higher learning for the education of the taxpayer, his spouse, or any dependent to the extent the expenses exceed three percent of the adjusted gross income of the taxpayer for the taxable year.
United States · United States Congress · 30 March 1977
Amends the Internal Revenue Code to exempt aircraft used primarily for agricultural operation from the excise tax on civil aircraft. Provides for the refund of the excise tax on gasoline used for farming purposes in an aircraft to the aerial applicator who purchased it.
United States · United States Congress · 30 March 1977
Amends the Internal Revenue Code to allow an income tax deduction for agency fees, court costs, attorney's fees and other necessary costs and fees incurred in the adoption of a child.
United States · United States Congress · 30 March 1977
Amends the Internal Revenue Code to limit the application of the Tax Reform Act's elimination of the sick pay exclusion for persons who have not retired on total disability, to taxable years beginning after December 31, 1976.
United States · United States Congress · 30 March 1977
Amends the Internal Revenue Code to provide a deduction for State and local taxes imposed on the furnishing or sale of electrical energy, natural gas, or telephone services.
United States · United States Congress · 30 March 1977
Amends the Internal Revenue Code to tax the unrelated income of tax-exempt organizations which is derived from farm real property.
United States · United States Congress · 30 March 1977
Sets forth the rule for the consideration of H.R. 4975 (Authorizations for biomedical research).
United States · United States Congress · 30 March 1977
Sets forth the rule for the consideration of H.R. 4976 (Authorizations for health services programs).
United States · United States Congress · 30 March 1977
Sets forth the rule for the consideration of H.R.4974 (Authorizations for health planning programs).
United States · United States Congress · 29 March 1977
Amends the Internal Revenue Code to allow individuals to amortize otherwise nondeductible rehabilitation expenditures for certified historic structures.
United States · United States Congress · 29 March 1977
Amends the Tax Reform Act of 1976 to stipulate that certain Internal Revenue Code provisions pertaining to the recapture of foreign losses shall not apply to losses incurred in a possession of the United States in taxable years beginning before January 1, 1979.
United States · United States Congress · 29 March 1977
Amends the Controlled Substances Act to extend for three years the authorization for appropriations for the Department of Justice to carry out the control and enforcement provisions of such Act.
United States · United States Congress · 29 March 1977
Amends the Internal Revenue Code to increase from $50,000 to $100,000 the amount of group term life insurance which employers may purchase for employees without including it within the latter's taxable income.
United States · United States Congress · 29 March 1977
Combined Old-Age, Survivors, and Disability Insurance - Income Tax Reporting Amendments - Title I: Amendments to Title II of the Social Security Act - Directs the Secretary of the Treasury, under the program of Old-Age, Survivors, and Disability Insurance, to make available to the Secretary of Health, Education, and Welfare information returns filed with the Internal Revenue Service. Empowers the Secretary of HEW and the Secretary of the Treasury to enter into an agreement for the processing of information contained in such returns. Directs the Managing Trustee of the Trust Funds, including the Federal Hospital Insurance Trust Fund and the Federal Supplementary Medical Insurance Trust Fund, to pay into the Treasury the amounts he and the Secretary of HEW estimate will be expended from the general fund of the Treasury by the Department of HEW and Treasury for the administration of (1) titles II, XVI (Supplemental Security Income) and XVIII (Medicare) of the Social Security Act, and (2) specified chapters and subchapters of the Internal Revenue Code. Requires the Secretary of HEW to apportion (between each trust fund and the general fund in the Treasury) the costs of administering such titles of the Social Security Act and its costs in carrying out specified functions of this Act. Provides that average monthly wage, quarters of coverage, and coverage credits derived from self-employment income for taxable years beginning before 1974 are to be determined on a basis of income credited to calendar quarters. Bases the computation of the average monthly wage and coverage credits with respect to self-employment income during any taxable year which begins after 1974 on income credited to calendar years in accordance with standards set forth in this Act. Provides that a person will satisfy the requirements prerequisite to a determination of disability if he has 20 or more coverage credits which were credited to the period ending on the day the disability arose and consisting of that part of the current calendar year up until the day the disability began and the nine prior calendar years. Redefines a "fully insured individual" in terms of coverage credits rather than quarters of coverage. States that any person upon attaining the age of 62 with the proper number of coverage credits is fully insured. Provides that specified benefits shall be paid to individuals not citizens of the United States who amass sufficient coverage credits. Title II: Amendments Preserving Relationship Between Railroad Retirement and Old-Age, Survivors, and Disability Insurance - Provides, under the Railroad Retirement Act of 1937, that in the calculation of an employee's "average monthly remuneration" after calendar year 1974 an individual employee shall obtain the benefit of full allowable coverage credits, irrespective of whether particular quarters of coverage were otherwise available for calculation purposes.
United States · United States Congress · 29 March 1977
Investment Tax Credit Act - Amends the Internal Revenue Code to allow an additional investment tax credit for machinery and equipment placed in service on existing manufacturing plants or in nearby areas.
United States · United States Congress · 29 March 1977
Amends the Internal Revenue Code to exempt buses used in local transit systems from the excise taxes on buses, tires, inner tubes and tread rubber.
United States · United States Congress · 29 March 1977
Amends the Internal Revenue Code to allow an income tax credit for 25 percent of the amount of rent paid by the taxpayer which is equal to the taxpayer's proportionate share of the local and State property taxes imposed on the land and building in which his dwelling unit is located.
United States · United States Congress · 29 March 1977
Allows a credit against the income tax for amounts paid during the year to any private, nonprofit elementary or secondary school for the education of a dependent. Limits the allowable credit, per dependent, to $400, or 50 percent of the tuition paid for such education during the year, whichever is less, with a progressive decrease of this limitation for individuals who have an adjusted gross income that is greater than $25,000.
United States · United States Congress · 29 March 1977
Amends the Internal Revenue Code to prohibit the taking of a business deduction for expenses paid or incurred to advertise alcoholic beverages.
United States · United States Congress · 29 March 1977
Amends the Internal REevenue Code to increase the amount of the excise tax refunds on gasoline and other motor fuels to local transit systems, and to revise the definition of tax-exempt commuter revenue. Extends the refund of the excise tax for lubricating oil to local transit systems.
United States · United States Congress · 29 March 1977
Amends the Internal Revenue Code to allow individuals to deduct education expenses incurred for the primary, secondary or higher education of any dependent.
United States · United States Congress · 28 March 1977
Amends the Internal Revenue Code to allow taxpayers age 65 and over to deduct from gross income an amount equal to 25 percent of the amount paid or accrued during the taxable year to rent their principal residences.
United States · United States Congress · 28 March 1977
Amends the Internal Revenue Code to provide a deduction for State and local taxes imposed on the furnishing or sale of electrical energy, water, sewage disposal services, gas, or telephone services.
United States · United States Congress · 28 March 1977
Title I: Survey and Certification, Rate-Setting and Audit, and General Regulation of Long Term Care Facilities Under Medicaid Programs - Directs that State plans under Title XIX (Medicaid) of the Social Security Act must provide that no skilled nursing facility may receive payments under such plan unless and until it is approved to receive payments under Title XVIII (Medicare) of the Social Security Act. Requires the State plan to give the State agency the power to terminate reimbursement to a skilled nursing or intermediate care facility which such agency has found has violated its provider agreement. States that payment of the skilled nursing facility and intermediate care facility services shall be based upon a prospective cost based method of computation in which the audited costs of rendering service in such facilities in a prior year is updated through the use of economic indices to the year in which payment is made. Requires that any skilled nursing facility or intermediate care facility receiving payments under such plan be required to maintain with the State agency a bond in such amount, under such terms, and in such form as the State agency may direct. Title II: Medical, Psychological, and Social Assessment of Patients In Need of Long Term Care under Medicare and Medicaid Programs - Directs that payments for services furnished an individual may be made only to eligible providers of services and only if a physician certifies that such services are necessary, based on such patient assessment criteria as the Secretary may require.
United States · United States Congress · 28 March 1977
Amends the Internal Revenue Code to exempt trade or business expenses incurred in providing day care services on a regular basis in a taxpayer's dwelling unit from the prohibition on deducting expenses with respect to a dwelling unit which is used by the taxpayer as his residence.
United States · United States Congress · 28 March 1977
Accelerated Depreciation Allowance Act - Amends the Internal Revenue Code to allow taxpayers to elect accelerated amortization (twice the allowable depreciation deduction) for manufacturing property placed in service in States having an unemployment rate which is greater than six percent between October 1, 1976 and October 1, 1981.
United States · United States Congress · 28 March 1977
Title I: Survey and Certification, Rate-Setting and Audit, and General Regulation of Long Term Care Facilities Under Medicaid Programs - Directs that State plans under Title XIX (Medicaid) of the Social Security Act must provide that no skilled nursing facility may receive payments under such plan unless and until it is approved to receive payments under Title XVIII (Medicare) of the Social Security Act. Requires the State plan to give the State agency the power to terminate reimbursement to a skilled nursing or intermediate care facility which such agency has found has violated its provider agreement. States that payment of the skilled nursing facility and intermediate care facility services shall be based upon a prospective cost based method of computation in which the audited costs of rendering service in such facilities in a prior year is updated through the use of economic indices to the year in which payment is made. Requires that any skilled nursing facility or intermediate care facility receiving payments under such plan be required to maintain with the State agency a bond in such amount, under such terms, and in such form as the State agency may direct. Title II: Medical, Psychological, and Social Assessment of Patients In Need of Long Term Care under Medicare and Medicaid Programs - Directs that payments for services furnished an individual may be made only to eligible providers of services and only if a physician certifies that such services are necessary, based on such patient assessment criteria as the Secretary may require.
United States · United States Congress · 28 March 1977
Amends the Tax Reform Act to provide an unlimited exclusion from gross income of disability payments received by persons who retired on or before October 1, 1976, and either retired on disability, or were entitled to retire on disability.
United States · United States Congress · 28 March 1977
Amends the Internal Revenue Code to repeal the income limitation for the income tax credit for the elderly.
United States · United States Congress · 28 March 1977
Accelerated Depreciation Allowance Act - Amends the Internal Revenue Code to allow taxpayers to elect accelerated amortization (twice the allowable depreciation deduction) for manufacturing property placed in service in States having an unemployment rate which is greater than six percent between October 1, 1976 and October 1, 1981.
United States · United States Congress · 28 March 1977
Title I: Survey and Certification, Rate-Setting and Audit, and General Regulation of Long Term Care Facilities Under Medicaid Programs - Directs that State plans under Title XIX (Medicaid) of the Social Security Act must provide that no skilled nursing facility may receive payments under such plan unless and until it is approved to receive payments under Title XVIII (Medicare) of the Social Security Act. Requires the State plan to give the State agency the power to terminate reimbursement to a skilled nursing or intermediate care facility which such agency has found has violated its provider agreement. States that payment of the skilled nursing facility and intermediate care facility services shall be based upon a prospective cost based method of computation in which the audited costs of rendering service in such facilities in a prior year is updated through the use of economic indices to the year in which payment is made. Requires that any skilled nursing facility or intermediate care facility receiving payments under such plan be required to maintain with the State agency a bond in such amount, under such terms, and in such form as the State agency may direct. Title II: Medical, Psychological, and Social Assessment of Patients In Need of Long Term Care under Medicare and Medicaid Programs - Directs that payments for services furnished an individual may be made only to eligible providers of services and only if a physician certifies that such services are necessary, based on such patient assessment criteria as the Secretary may require.
United States · United States Congress · 28 March 1977
Amends the Internal Revenue Code to exempt trade or business expenses incurred in providing day care services on a regular basis in a taxpayer's dwelling unit from the prohibition on deducting expenses with respect to a dwelling unit which is used by the taxpayer as his residence.
United States · United States Congress · 28 March 1977
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 · 25 March 1977
Title I: Authorization of Appropriations for Fiscal Year 1978 - Authorizes the appropriation of $292,150,000 to the Nuclear Regulatory Commission for salaries and expenses, to remain available until expended. Authorizes transfers of sums from nuclear safety research programs to cover salaries and expenses. Authorizes transfers of sums to other agencies involved in similar activities. Authorizes the appropriation of $200,000 to fund intervenors in proceedings before the Commission regarding wide scale commercial use of mixed oxide fuel. Title II: Authorization of Appropriations for Fiscal Year 1979 - Authorizes the appropriation of such sums as may be necessary to the Nuclear Regulatory Commission for salaries and expenses.
United States · United States Congress · 24 March 1977
Amends the Internal Revenue Code to exempt aircraft used primarily for agricultural operation from the excise tax imposed on the use of civil aircraft. Provides for the refund of the tax on gasoline and aircraft to the aerial applicator who is the ultimate purchaser thereof.
United States · United States Congress · 24 March 1977
Accelerated Depreciation Allowance Act - Amends the Internal Revenue Code to allow taxpayers to elect accelerated amortization (twice the allowable depreciation deduction) for manufacturing property placed in service in States having an unemployment rate which is greater than six percent between October 1, 1976 and October 1, 1981.
United States · United States Congress · 24 March 1977
Accelerated Depreciation Allowance Act - Amends the Internal Revenue Code to allow taxpayers to elect accelerated amortization (twice the allowable depreciation deduction) for manufacturing property placed in service in States having an unemployment rate which is greater than six percent between October 1, 1976 and October 1, 1981.
United States · United States Congress · 24 March 1977
Amends the Internal Revenue Code to allow individuals an income tax deduction of up to $100 in drought losses of grass, trees, shrubs, flowers, and vegetables on their residential property and family gardens.
United States · United States Congress · 24 March 1977
Makes further continuing appropriations until April 30, 1977, for the departments, agencies, and other organizational units of the Government for specified programs and activities. Appropriates such amount as may be necessary for the quarter ending March 31, 1977, for payments to the State and Local Government Fiscal Assistance Trust Fund.
United States · United States Congress · 23 March 1977
District of Columbia Reciprocal Tax Collection Act - Permits any State, territory, or possession to sue in the Superior Court of the District of Columbia to recover taxes due to it if the reciprocal right is accorded to the District by such State, territory, or possession. Authorizes the Corporation Counsel or his assistants to bring such a suit in the name of the District. Authorizes the Commissioner of the District to procure any necessary services in other jurisdictions in prosecuting any suit under this Act.
United States · United States Congress · 23 March 1977
Amends the Internal Revenue Code to exclude from taxation the first $125 per month in compensation paid members of the National Guard or Armed Forces Reserves.
United States · United States Congress · 23 March 1977
Amends the State Taxation of Depositories Act to extend the prohibition of State income taxation of Federal banking depositories to December 31, 1978.
United States · United States Congress · 23 March 1977
Amends the Internal Revenue Code to provide honorably discharged veterans of the Vietnam War a refundable $500 income tax credit for taxable years ending between 1976 and 1980.
United States · United States Congress · 23 March 1977
Amends the Internal Revenue Code to limit the application of the Tax Reform Act's elimination of the sick pay exclusion for persons who have not retired on total disability, to taxable years beginning after December 31, 1976.
United States · United States Congress · 23 March 1977
Amends the Housing Act of 1949 to permit States, territories, and local political subdivisions to tax property subject to a lien held by the United States or otherwise held by the Secretary of Housing and Urban Development under Title IV of such Act.
United States · United States Congress · 23 March 1977
Amends the Internal Revenue Code to repeal the limitations made by the Tax Reform Act of 1976 on the exclusion for sick pay.