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651 records in US in 1982
United States · United States Congress · 23 February 1982
Technology Education Act of 1982 - Amends the Internal Revenue Code to increase for one year the maximum allowable charitable contribution income tax deduction for corporations which donate computers during 1983 to primary and secondary schools. Increases the income tax deduction from 10 to 30 percent of a corporation's taxable income.
United States · United States Congress · 23 February 1982
Repeals provisions of the Economic Recovery Tax Act of 1981 which set forth special rules for the leasing of depreciable business property between corporations.
United States · United States Congress · 23 February 1982
Amends the Internal Revenue Code to allow an income tax deduction for an additional $10,000 in contributions to an individual retirement account without regard to whether the individual has earned income. Permits withdrawals from such account without tax penalty if the funds withdrawn are used in connection with the acquisition of a dwelling by the individual for whose benefit the account is maintained. Requires that the dwelling purchased must be: (1) the first dwelling owned by such individual; and (2) the principal residence of such individual.
United States · United States Congress · 23 February 1982
Expresses the sense of the Congress that no withholding of tax requirement should be levied for interest and dividends.
United States · United States Congress · 22 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. Reinstates the $3,000 limit on such deduction.
United States · United States Congress · 22 February 1982
Amends the Internal Revenue code to exclude from the gross income of U.S. shareholders of controlled foreign corporations certain previously taxed earnings and profits of such corporations distributed to such shareholders as dividends.
United States · United States Congress · 22 February 1982
Amends the Internal Revenue Code to allow the use of an individual retirement account or an individual retirement annuity contract as security for a loan if: (1) such security does not exceed 85 percent of the account or annuity balance; and (2) the proceeds of the loan are used for the acquisition (by the individual for whose benefit the account is established) of an automobile or a dwelling which is the first dwelling owned by such individual and which constitutes the principal residence of such individual.
United States · United States Congress · 11 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 · 11 February 1982
Amends the Internal Revenue Code, as amended by the Economic Recovery Tax Act of 1981, to require that annual cost of living adjustments, based on the Consumer Price Index, to the individual income tax rates and the rates of income tax withholding shall take effect in 1982 (presently 1985).
United States · United States Congress · 10 February 1982
Legislative Residence Expenses Act of 1982 - Amends the Internal Revenue Code to repeal the provision allowing an income tax deduction without substantiation for living expenses of Members of Congress. Qualifies the income tax deduction for living expenses of State and Federal legislators to require legal residence in a location other than the city in which the legislative capitol is situated and the occupation of a second residence in the vicinity of the capitol for more than 183 days of the taxable year. Limits the income tax deduction for living expenses to amounts paid for: (1) utilities; (2) repairs; (3) home maintenance; (4) rent; and (5) depreciation. Provides a method of computing the depreciation on the home and its furnishings.
United States · United States Congress · 10 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 · 10 February 1982
Amends the Internal Revenue Code to allow the President to declare a "corporate acquisition moratorium period" which would terminate for a period of not more than two years the income tax deduction for interest on loans made to finance corporate mergers.
United States · United States Congress · 10 February 1982
Amends the Internal Revenue Code to make lessors of real property eligible for the residential energy credit.
United States · United States Congress · 10 February 1982
Flat Rate Tax Act of 1982 - Amends the Internal Revenue Code to repeal the income tax tables. Provides for an income tax rate of ten percent for all individuals, estates, and trusts. Repeals all special tax deductions, credits, and exclusions from income for individuals. Amends the Economic Recovery Tax Act of 1981 to increase to $2,000 the deduction for personal exemptions.
United States · United States Congress · 10 February 1982
Amends the Internal Revenue Code to allow expenditures for certain heat pumps to qualify for the residential energy income tax credit.
United States · United States Congress · 10 February 1982
Amends the Internal Revenue Code to provide an investment tax credit for expenditures to remove architectural and transportation barriers to the handicapped and the elderly.
United States · United States Congress · 10 February 1982
Amends the Internal Revenue Code to provide special rules for passive solar energy property for purposes of the residential energy income tax credit.
United States · United States Congress · 10 February 1982
Amends the Internal Revenue Code to deny tax-exempt status to organizations maintaining schools with racially discriminatory policies. Denies income tax and estate and gift tax deductions for any contributions or gifts made to such organizations. Defines "racially discriminatory policy" as a refusal to admit students of all races to the rights, privileges, programs, and activities generally made available to students by the organization, or a refusal to administer its educational policies, admissions policies, or other programs in a manner that does not discriminate on the basis of race. Exempts from such definition an admissions policy of a school or a program of religious training or worship that is limited or grants preferences to members of a particular religious organization or belief provided that no such policy or preference is based upon race or upon a belief that requires discrimination on the basis of race. States that the term "race" shall include color or national origin.
United States · United States Congress · 9 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 · 9 February 1982
Repeals provisions of the Economic Recovery Tax Act of 1981 which set forth special rules for the leasing of depreciable business property between corporations.
United States · United States Congress · 9 February 1982
Amends the Internal Revenue Code to limit to $9,000 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 · 9 February 1982
Taxpayer Protection from Congressional Abuse Act - Rescinds any legislation enacted after December 31, 1980, granting Members of Congress an income tax deduction for living expenses.
United States · United States Congress · 9 February 1982
Amends the Internal Revenue Code to qualify certain sales of condominiums or stock in cooperative housing corporations for the one-time exclusion of gain from the sale of a principal residence by individuals who have attained age 55. Requires that the taxpayer occupied the dwelling unit as a principal residence before the building was converted to a condominium or cooperative.
United States · United States Congress · 9 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 · 9 February 1982
Repeals provisions in the Economic Recovery Tax Act of 1981 regarding 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.
United States · United States Congress · 8 February 1982
Periodic Payment Settlement Act of 1982 - 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 · 8 February 1982
Amends the Economic Recovery Tax Act of 1981, for purposes of the targeted jobs income tax credit, to allow for oral certification that an individual is a member of a targeted group.
United States · United States Congress · 8 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 · 8 February 1982
Amends the Internal Revenue Code to limit to $9,000 the amount of living expenses which Members of Congress may deduct from their incomes.
United States · United States Congress · 8 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 · 8 February 1982
Sets forth the rule for the consideration of H.J.Res. 389 (Department of Agriculture supplemental appropriation) and H.J.Res. 391 (Department of Labor supplemental apropriation).
United States · United States Congress · 8 February 1982
Sets forth the rule for the consideration of H.J.Res. 392 (Department of Health and Human Services supplemental appropriation).
United States · United States Congress · 4 February 1982
Amends the Congressional Budget Act of 1974 to require that each congressional budget resolution fix the level of tax expenditures for the fiscal year involved as well as the recommended aggregate level of Federal revenues. Declares that such amendments shall apply with respect to fiscal years beginning after September 30, 1982.
United States · United States Congress · 4 February 1982
Expresses the sense of the Senate that the Congress should consider making a supplemental appropriation to the Department of Labor for the restoration of employment services for FY 1982.
United States · United States Congress · 4 February 1982
States that the budget and appropriations for FY 1982 of the Internal Revenue Service's taxpayer's assistance program shall not be reduced below the level required to permit 100 percent response and service by the IRS to all taxpayers requesting such assistance.
United States · United States Congress · 4 February 1982
Amends the Internal Revenue Code to exclude from gross income certain retirement benefits to the extent that such benefits do not exceed the maximum social security benefit. Reduces such exclusion by the amount of social security benefits received. Limits eligibility for such exclusion to taxpayers who are age 65 or over and who receive retirement benefits which exceed one-half of their adjusted gross income for the year.
United States · United States Congress · 3 February 1982
Amends the Internal Revenue Code to provide that the individual income tax rate reductions enacted by the Economic Recovery Tax Act of 1981 shall be reflected in withholding adjustments six months sooner than scheduled.
United States · United States Congress · 3 February 1982
Rescinds the unlimited income tax deduction for the living expenses of Members of Congress enacted in 1981 and restores prior law as in effect on December 31, 1980.
United States · United States Congress · 3 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 · 3 February 1982
Amends the Internal Revenue Code to limit the tax deduction for the living expenses of Members of Congress to days on which legislation is scheduled for consideration and such Member's physical presence is recorded by roll call vote.
United States · United States Congress · 3 February 1982
Taxpayer Protection Act - Amends the Internal Revenue Code to subject the Internal Revenue Service (IRS), in the collection of taxes, to provisions of the Fair Debt Collection Practices Act regarding communication and harassment in connection with debt collection. Prohibits the publication of any deficiency which has not been adjudged to be payable by a competent court. Permits individual taxpayers to bring a civil action in a U.S. district court for damages resulting from collection practices prohibited by this Act. Requires a Federal court order before property of a taxpayer may be levied upon for the collection of tax. Specifies that a showing of fraud or malfeasance or a misrepresentation, for purposes of modifying or reconsidering a closing agreement between an individual taxpayer and the Secretary of the Treasury, shall be taken into account only if such a showing or misrepresentation is determined by a competent court. Prohibits the Secretary from consenting to extend for more than one year the period for assessment of the income tax liability of any individual taxpayer. Requires the Secretary to prepare, for distribution to taxpayers, brief but comprehensive statements which set forth in nontechnical terms: (1) the rights and obligations of taxpayers during an audit; (2) the procedures which the IRS may use in enforcing revenue laws; and (3) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file taxpayer complaints. Requires a copy of such statement to accompany any tax forms sent to taxpayers. Prescribes criminal penalties for: (1) any investigation by employees of the United States in connection with Federal tax laws which inquires into the beliefs, associations, or activities of any individual or organization; or (2) the maintenance of any records containing information derived from such an investigation. Creates a civil cause of action for any taxpayer aggrieved by a prohibited investigation or by the deprivation of any civil rights. Permits the award of a judgment of costs, including reasonable attorney's fees, to a prevailing taxpayer in any proceeding before the Tax Court. Makes binding on the Secretary : (1) a tax return prepared for the taxpayer by an officer or employee of the IRS acting in his official capacity to provide such assistance; and (2) written information or advice given to the taxpayer by such an officer or employee acting in his official capacity. Places the burden of proof, in administrative and judicial proceedings involving the IRS and a taxpayer, upon the IRS. Directs that all property of taxpayers, for purposes of the estate and gift tax, be valued at historical cost (original cost to the taxpayer or the basis of the property if it was not purchased). Prohibits the use in IRS personnel evaluations of amounts collected pursuant to audits or investigations. Precludes the Secretary from exercising any enforcement authority over churches or certain other organizations. Prohibits the audit of any group of taxpayers unless the Secretary has first met certain notice requirements or permitted members of the group to file an amended return. Sets forth conditions which must be met by the IRS before any action is taken to interfere with the property rights of a taxpayer. Requires the IRS, before securing the records of, or personal data concerning, any taxpayer, to: (1) notify the taxpayer in writing of the demand, the material sought, and the need for the material; (2) have commenced an action in a competent court against the taxpayer; and (3) have justified its need before the court consistent with the discovery rules of the Federal Rules of Civil Procedure. States that the IRS shall have no authority, in enforcing the tax obligations of any person, which is in conflict with the rights and privileges granted under the Constitution.
United States · United States Congress · 3 February 1982
Amends the Internal Revenue Code to provide that the individual income tax rate reductions enacted by the Economic Recovery Tax Act of 1981 shall be reflected in withholding adjustments six months sooner than scheduled.
United States · United States Congress · 3 February 1982
Amends the Internal Revenue Code to allow an income tax deduction for real estate taxes imposed by State law on tenants. Extends such deduction to taxpayers who do not otherwise itemize their income tax deductions.
United States · United States Congress · 3 February 1982
Amends the Internal Revenue Code to allow certain partnerships engaged in farming to elect to compute their income from farming under both the accrual method of accounting and the method used in the year preceding the year the accrual method became a requirement.
United States · United States Congress · 2 February 1982
Amends the Internal Revenue Code, as amended by the Economic Recovery Tax Act of 1981, to increase to $2,000 ($4,000 for joint returns) the amount of the exclusion from gross income for interest received from All Savers Certificates. Repeals the termination date for such exclusion. Revises the formula for determining the amount of the exclusion from gross income for interest received from specified sources which is to take effect in 1985.
United States · United States Congress · 2 February 1982
Amends the Internal Revenue Code to prohibit a business expense deduction for advertisements placed with a foreign broadcast station and directed to a market in the United States if a similar deduction is denied in the country in which such station is located for an advertisement placed with a U.S. broadcast station and directed to a market in that country.
United States · United States Congress · 2 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 · 2 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 · 2 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 · 2 February 1982
Disallows any income tax deduction to Members of Congress for living expenses which would not have been allowable as a deduction on December 31, 1980. Eliminates the provision of law that authorizes permanent appropriations, beginning with fiscal year 1983, as may be necessary for the compensation of congressmen. Amends rule XLVII of the Rules of the House of Representatives to decrease the amount of outside earned income a Member may earn from 30 to 15 percent of such Member's salary. Limits a Member's acceptance of honoraria in a calendar year to $1,000.