Records whose title is actually about this topic. Use a country filter if the list is still too broad.
Records
Bill· HRH.R. 2172 (98th)open
United States · United States Congress · 17 March 1983
Church Audit Procedures Act of 1983 - Amends the Internal Revenue Code to restrict the Secretary of the Treasury from investigating or auditing churches unless the Secretary possesses evidence causing him to believe that a church: (1) is carrying on an unrelated trade or business; or (2) should not be granted tax-exempt status. Restricts the Secretary from beginning any investigation unless he has first provided the church with written notice that an investigation is being commenced. Sets forth the requirements of such notice. Requires that the Secretary must first approve an application by the regional counsel of the internal revenue region for examination of church records and religious activities before beginning any such examination. Requires the Secretary, prior to the approval of any such application, to offer in writing an opportunity for a conference to discuss facts, evidence and issues relevant to the investigation. Requires the Secretary to notify the church in writing of the approval of the application for examination at least 15 days prior to the commencement of such examination. Limits the examination of religious activities to that necessary to determine whether an organization is a church or convention or association of churches. Limits the examination of church records to that necessary to determine the amount of tax imposed. Reduces the statute of limitations for collection after assessment of tax to three years in the case of any organization which is a church or convention or association of churches.
Bill· HRH.R. 2180 (98th)open
United States · United States Congress · 17 March 1983
Amends the Internal Revenue Code to extend the targeted jobs tax credit from 1982 to 1984. Includes economically disadvantaged individuals who have attained the age of 55 as members of a targeted group for purposes of such credit.
Bill· HRH.R. 2181 (98th)referred
United States · United States Congress · 17 March 1983
Amends the Internal Revenue Code to authorize the Secretary of the Treasury to prescribe regulations exempting retirees or individuals over age 65 from interest penalties with respect to any underpayment of estimated tax. Requires that such underpayment be due to reasonable cause (defined to include mistake or ignorance of the law) and not to willful neglect.
Bill· HRH.R. 2183 (98th)referred
United States · United States Congress · 17 March 1983
Amends the Internal Revenue Code to provide that certain museums and organizations which operate a library shall be treated as public charities for income tax purposes (taxpayers may deduct contributions to public charities up to 50 percent of their adjusted gross income).
Bill· HRH.R. 2176 (98th)referred
United States · United States Congress · 17 March 1983
Amends the Internal Revenue Code to authorize the Secretary of the Treasury to disclose the names and addresses of persons receiving permits to produce distilled spirits for fuel use to certain State agencies for use in enforcing State laws. Limits such disclosure to State agencies with the responsibility for the enforcement or administration of: (1) State law relating to the manufacture, production, or sale of distilled spirits; or (2) State taxes imposed on the sale of distilled spirits.
Bill· HJRESH.J.Res. 208 (98th)open
United States · United States Congress · 17 March 1983
Expresses the sense of the Congress that the United States should use the upcoming Economic Summit meetings to indicate its willingness to pursue monetary and fiscal policies necessary to stimulate growth in this country and to help lead a world economic recovery. Urges an agenda that includes: (1) consideration of a multilateral agreement to adopt national fiscal and monetary policies designed to reduce worldwide unemployment promptly; (2) inauguration of a plan to extend the maturity of foreign debt owed by developing nations; and (3) commitment to correct any lack of uniformity or deficiencies in the regulation and supervision of international banking.
Law· SS. 820 (98th)enacted
United States · United States Congress · 16 March 1983
Amends the Earthquake Hazards Reduction Act of 1977 to extend, through FY 1986, the authorization of appropriations to the President, the United States Geological Survey, the National Science Foundation, and the National Bureau of Standards to carry out the purposes of such Act.
Bill· SS. 831 (98th)open
United States · United States Congress · 16 March 1983
Amends the Internal Revenue Code to allow the one-time exclusion of gain from the sale of a principal residence by an individual aged 55 or over in transactions in which the seller retains a life tenancy in the property. Revises the rules for depreciation to: (1) allow the purchaser/lessor to take depreciation on the value of the property purchased although the seller retains a life estate; and (2) allow the depreciation deduction to be apportioned as provided in the trust instrument, on the basis of trust income in the case of a trust, or among the estate and the heirs, legatees, and devisees in the case of an estate.
Bill· SS. 821 (98th)open
United States · United States Congress · 16 March 1983
National Bureau of Standards Authorization Act for Fiscal Year 1984 - Authorizes appropriations to carry out the activities performed by the National Bureau of Standards for FY 1984 including: (1) measurement research and standards; (2) engineering measurements and standards; (3) computer sciences and technology; (4) core measurement research for new technologies; (5) technical competence fund; and (6) central technical support. Limits the amount of excess foreign currency obligation which the Bureau may incur. Authorizes additional appropriations for: (1) the Office of Productivity, Technology, and Innovation; and (2) necessary salary adjustments. Requires that sufficient income from the Working Capital Fund remain outside the general fund of the Treasury to ensure the availability of working capital necessary to replace equipment and inventories for the Bureau.
Bill· SS. 825 (98th)open
United States · United States Congress · 16 March 1983
Amends the Internal Revenue Code to exempt from the tax on unrelated business income any income received by a tax-exempt organization from the sale, exchange, or rental of names from donor lists or membership lists.
Bill· SS. 824 (98th)open
United States · United States Congress · 16 March 1983
Amends the Internal Revenue Code to treat as tax deductible medical care expenses: (1) the expenses of meals and lodging of a parent or guardian accompanying a child away from home for the purpose of receiving medical care; and (2) the expenses of meals and lodging of a child away from home for the purpose of receiving medical care on an outpatient basis.
Bill· HRH.R. 2129 (98th)open
United States · United States Congress · 16 March 1983
Amends the Internal Revenue Code to provide that, for purposes of the tax deduction for real property taxes of cooperative housing corporations, the tenant-stockholder's proportionate share shall be computed in accordance with laws or ordinances of any State or local government.
Bill· HRH.R. 2114 (98th)passed
United States · United States Congress · 16 March 1983
Authorizes appropriations for FY 1984 for the Department of Transportation for the following maritime programs: (1) operating differential subsidy; (2) research and development activities; and (3) operations and training activities, including maritime education and training expenses and national security support capabilities.
Bill· HRH.R. 2127 (98th)open
United States · United States Congress · 16 March 1983
Amends the Internal Revenue Code to qualify displaced homemakers for the targeted jobs income tax credit. Defines "displaced homemaker" as an individual who: (1) has not worked in the labor force for a substantial number of years but has, during those years, worked in the home providing unpaid services for family members; (2) has been dependent on public assistance or on the income of another family member but is no longer supported by that income, or is receiving public assistance on account of dependent children in the home; and (3) is a member of an economically disadvantaged family and is experiencing difficulty in obtaining or upgrading employment.
Bill· HRH.R. 2147 (98th)open
United States · United States Congress · 16 March 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal provisions which require the withholding of tax on interest and dividends. Requires taxpayers to file information returns and statements on the interest, dividends, and patronage dividends they receive.
Bill· HRH.R. 2156 (98th)referred
United States · United States Congress · 16 March 1983
Amends titles II (Old Age, Survivors and Disability Insurance) and XVIII (Medicare) of the Social Security Act and the Internal Revenue Code to finance the payment of disability insurance benefits and Medicare through general tax revenues. Adjusts the tax rates applicable to employers, employees, and self-employment income to finance the old age and survivors insurance program.
Bill· HRH.R. 2152 (98th)referred
United States · United States Congress · 16 March 1983
Prohibits a State or political subdivision from imposing an income tax on any individual who is not a resident or domiciliary of such State or political subdivision.
Bill· HRH.R. 2153 (98th)referred
United States · United States Congress · 16 March 1983
Amends the Internal Revenue Code to allow an income tax credit for one-third of the amount of local wage taxes paid by individuals who are not residents of the local governmental area.
Bill· HRH.R. 2137 (98th)referred
United States · United States Congress · 16 March 1983
Flat Rate Tax Act of 1983 - Amends the Internal Revenue Code to repeal the income tax tables. Provides for a flat income tax rate of ten percent for all individuals, estates, and trusts on gross income exceeding $10,000. Repeals all special tax deductions, credits, and exclusions from income for individuals.
Bill· HRH.R. 2126 (98th)referred
United States · United States Congress · 16 March 1983
Amends the Internal Revenue Code to provide that the zero bracket amount for heads of households shall be the same as the zero bracket amount for joint returns and surviving spouses.
Bill· HRH.R. 2118 (98th)referred
United States · United States Congress · 16 March 1983
Scientific Research Act of 1983 - Amends the Internal Revenue Code to permit certain scientific and educational organizations to issue tax-exempt (interest excluded from gross income) bonds to finance scientific facilities and equipment for the benefit of an institution of higher education.
Bill· HRH.R. 2123 (98th)referred
United States · United States Congress · 16 March 1983
Amends the Internal Revenue Code to exempt from the tax on unrelated business taxable income any proceeds from bingo games conducted by tax-exempt organizations in violation of any State or local law not generally enforced.
Bill· HRH.R. 2128 (98th)referred
United States · United States Congress · 16 March 1983
Amends the Internal Revenue Code to allow individuals with developmental disabilities an income tax deduction for extra commuting expenses incurred as a result of such disability. Extends such deduction to taxpayers who do not otherwise itemize deductions.
Bill· HRH.R. 2124 (98th)open
United States · United States Congress · 16 March 1983
Amends the Internal Revenue Code to repeal the highway use tax on heavy trucks. Increases the excise tax on diesel fuel from nine cents per gallon to 12 cents per gallon in 1983 and from 12 cents per gallon to 14 cents per gallon in 1984. Requires the Secretary of the Treasury to prescribe regulations exempting from such increases diesel fuel used in automobiles and light trucks.
Resolution· HCONRESH.Con.Res. 87 (98th)referred
United States · United States Congress · 16 March 1983
Recommends levels of Federal revenues of $691,300,000,000 for FY 1984, $765,900,000,000 for FY 1985, and $842,600,000,000 for FY 1986. Sets the amount by which the aggregate levels of Federal revenues should be increased at $38,000,000,000 for FY 1984, $51,000,000,000 for FY 1985, and $74,400,000,000 for FY 1986. Sets appropriate levels of total new budget authority at $915,800,000,000 for FY 1984, $942,000,000,000 for FY 1985, and $987,900,000,000 for FY 1986. States that the appropriate levels of total budget outlays are $859,800,000,000 for FY 1984, $897,400,000,000 for FY 1985, and $935,800,000,000 for FY 1986. Sets the appropriate amount of deficits in the budget at $168,500,000,000 for FY 1984, $131,500,000,000 for FY 1985, and $93,200,000,000 for FY 1986. States that the appropriate levels of public debt are $1,551,000,000,000 for FY 1984, $1,712,000,000,000 for FY 1985, and $1,832,000,000,000 for FY 1986. Sets the amounts by which the temporary statutory limits on such debt should accordingly be increased at $261,000,000,000 for FY 1984, $422,000,000,000 for FY 1985, and $542,000,000,000 for FY 1986. Sets forth appropriate levels of budget authority, and budget outlays for FY 1984 through and inclusive of FY 1986 for each major functional category.
Bill· HRH.R. 2105 (98th)referred
United States · United States Congress · 15 March 1983
District Heating and Cooling Tax Incentives Act of 1983 - Amends the Internal Revenue Code to allow an investment tax credit for district heating and cooling property. Allows an additional 20 percent energy credit for such property. Defines "district heating or cooling property" as any equipment or other property used as an integral part of a district heating or cooling system. Exempts district heating or cooling property which is transferred to a governmental unit or tax-exempt organization from the recapture rules relating to prohibited dispositions of investment tax credit property. Treats district heating or cooling property as depreciable personal property for purposes of tax rules relating to the recapture of excess depreciation. Exempts from classification as ten or 15 year public utility property, for purposes of accelerated depreciation under the accelerated cost recovery system, district heating or cooling property.
Bill· HRH.R. 2099 (98th)referred
United States · United States Congress · 15 March 1983
Amends the Internal Revenue Code to allow married individuals to compute the amount of their income tax deduction for contributions to retirement savings accounts on the basis of the earned income of their spouses. Treats alimony payments as compensation for purposes of this deduction.
Bill· HRH.R. 2104 (98th)open
United States · United States Congress · 15 March 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal the provisions which require the withholding of tax on interest and dividends.
Resolution· HCONRESH.Con.Res. 85 (98th)referred
United States · United States Congress · 15 March 1983
Expresses the sense of the Congress that provisions of the Internal Revenue Code requiring cost-of-living adjustments for income tax rates should not be repealed and that the effective date of such provisions should not be postponed.
Bill· HRH.R. 2095 (98th)open
United States · United States Congress · 14 March 1983
Amends the Internal Revenue Code to grant tax-exempt status to a physicians' and surgeons' mutual protection association established to provide malpractice insurance to its members. Characterizes payment for malpractice insurance made to such an association by its physician or surgeon members as a deductible business expense.
Bill· HRH.R. 2093 (98th)open
United States · United States Congress · 14 March 1983
Amends the Internal Revenue Code to make the income tax credit for household and dependent care services refundable.
Bill· HRH.R. 2089 (98th)open
United States · United States Congress · 14 March 1983
Amends the International Travel Act of 1961 to authorize appropriations for FY 1984 to carry out such Act.
Bill· HRH.R. 2094 (98th)referred
United States · United States Congress · 14 March 1983
Amends the Internal Revenue Code to allow a refundable income tax credit for expenses incurred in the care of elderly family members. Sets such credit at 30 percent of the expenses incurred for taxpayers with incomes of $10,000 or less. Reduces the rate of such credit, but not below 20 percent, by one percent for each $2,000 of taxpayer income in excess of $10,000. Limits such credit to taxpayers with an adjusted gross income of less than $50,000. Imposes a maximum $7,000 limit on the amount of elderly care expenses that can be taken into account. Defines "qualified family member" as any individual who: (1) is related to the taxpayer by blood or marriage; (2) is at least 75 years of age (or diagnosed with senile dementia); and (3) has a family income of $15,000 or less. Defines "qualified elderly care expenses" as payments for: (1) home health agency services; (2) homemaker services; (3) adult day care; (4) respite care; or (5) certain health care equipment and supplies.
Bill· SS. 791 (98th)open
United States · United States Congress · 11 March 1983
Interest and Dividend Tax Compliance Improvement Act of 1983 - Amends the Tax Equity and Fiscal Responsibility Act of 1982 to delay until 1988 the implementation of withholding of tax on interest, dividends, and patronage dividends. Requires the Comptroller General to conduct a study to determine if compliance with respect to the payment of taxes on interest and dividends may be accomplished without a full-scale withholding system. Requires taxpayers who file more than 50 returns reporting interest and dividend income to file such returns on magnetic tape. Imposes a $25 penalty for each failure to supply correct taxpayer identification numbers on interest and dividend returns. Requires taxpayers who receive statements of interest and dividend income to furnish duplicates of such statements with their tax returns. Imposes an excise tax on any person who makes payment of interest, dividends, or patronage dividends. Requires that revenues from such tax be used solely for IRS investigations and collections.
Bill· SS. 776 (98th)open
United States · United States Congress · 11 March 1983
Pen and Ink Act of 1983 - Amends the Internal Revenue Code to allow creators of artistic properties an income tax deduction for a percentage of the current fair market value of literary, musical, or artistic compositions which they contribute to charitable organizations. Bases the percentage of the allowable deduction on the adjusted gross income of the contributor. Requires that the donee of the artistic property show that the contribution has significant artistic value and that the use of such property will be related to the charitable purpose of the donee's organization. Denies a fair market value deduction for contributions of any letter, memorandum, or similar property produced by a Federal or State employee which arose out of the performance of such employee's official duties.
Bill· SS. 777 (98th)open
United States · United States Congress · 11 March 1983
Excludes from the gross income of employees of educational institutions, for income and employment tax purposes, the value of lodging provided to such employees which is located near their place of employment.
Bill· HRH.R. 2069 (98th)referred
United States · United States Congress · 11 March 1983
Reckless Risk Recovery Act of 1983 - Amends the Internal Revenue Code to impose an excise tax on financial institutions which have outstanding loans to foreign governments which are insolvent and receive funds from the United States.
Bill· HRH.R. 2084 (98th)referred
United States · United States Congress · 11 March 1983
Amends the Internal Revenue Code to impose an excise tax on the making of bullets capable of penetrating body armor.
Bill· HRH.R. 2066 (98th)open
United States · United States Congress · 11 March 1983
National Science Foundation Authorization Act for Fiscal Years 1984 and 1985 - Authorizes appropriations for the National Science Foundation for FY 1984 and 1985 for the following categories: (1) mathematical and physical sciences; (2) engineering; (3) biological, behavioral, and social sciences; (4) astronomical, atmospheric, earth and ocean sciences; (5) Antarctic research programs; (6) scientific, technological, and international affairs; (7) program development and management; and (8) science and engineering education. Limits the amounts of appropriations which may be expended for consultation and for expenses of the Foundation incurred outside the United States. Permits transfers of funds among categories, in excess of ten percent of appropriations, if: (1) the chairmen of the House Committee on Science and Technology and the Senate Committee on Labor and Human Resources each write the Director of the Foundation that there is no objection to the transfer; or (2) 30 days have passed after such committees were notified of the proposed transfer. Repeals the requirement that the Director establish a Resource Center for Science and Engineering at an educational institution enrolling a substantial number of minority and/or low-income students. Deletes the requirement that contracting officers of the Foundation report any financial or academic affiliation with a grant applicant. Repeals the prohibition against a Foundation employee's registering a patent in his or her own interest which is related to the subject matter of, and is made in connection with, official duties.
Bill· HRH.R. 2074 (98th)referred
United States · United States Congress · 11 March 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal the employer reporting requirements with respect to tips.
Bill· HRH.R. 2072 (98th)referred
United States · United States Congress · 11 March 1983
Individual Housing Account Act - Amends the Internal Revenue Code to allow an income tax deduction for cash contributions to a trust account established for the exclusive purpose of purchasing the taxpayer's first principal residence. Limits the maximum annual deduction to $5,000, with a maximum lifetime deduction of $20,000. Excludes distributions from such account from gross income if they are used exclusively for the purchase of a first principal residence. Imposes a ten percent surtax on distributions from an individual housing account which are not used for the purchase of a principal residence. Requires the trustee of an individual housing account to report on the maintenance of the account. Imposes a penalty for failure to file required reports.
Bill· SS. 763 (98th)open
United States · United States Congress · 10 March 1983
State Fiscal Assistance Block Grant Act - Declares that the purpose of this Act is to consolidate into a single program of assistance to States specified health, social, educational, and community services programs. Establishes in the Treasury a State Fiscal Assistance Block Grant Fund. Requires that funds appropriated for FY 1984 for the programs consolidated by this Act be deposited into such fund and that an equal amount be deposited for FY 1985 through 1988 financed from taxes on alcohol, tobacco, and communications. Places a limit on appropriations and entitlements for the programs consolidated by this Act. Limits the amount of any financial assistance provided to any State for FY 1985 and for each of the succeeding three fiscal years to the amount to which it become entitled for FY 1984. Makes amounts in the fund available for the programs for which they were appropriated in the event that a State does not participate in the consolidated program. Entitles a State to financial assistance under this Act upon notification to the Secretary of the Treasury and designation of one or more of the programs. Entitles a State, for each applicable fiscal year, if it designates a formula grant program, to receive the financial assistance it would have received under that program for FY 1985. Sets forth the procedure for determining the amount of assistance if a State designates a program that is not a formula grant program. Sets forth special rules with respect to water, waste disposal, and community facility loans. Permits a State to use amounts made available by this Act for a fiscal year only for: (1) the same general purposes as are served by any of the consolidated programs; and (2) administrative activities. Provides for the allocation of block grant amounts among program purposes for FY 1984 through 1987. Requires each State to provide to units of local government the same proportion as the State maintained with respect to those entities during FY 1981, 1982, and 1983. Requires a State, if it designates a water, waste disposal, or community facility program under the Consolidated Farm and Rural Development Act, to use the funds exclusively for the purpose of the designated program. Sets forth similar restrictions on the allocation of funds by a State if it designates a program under the Housing and Community Development Act of 1974. Requires a State, in order to become entitled to assistance under this Act, to prepare a report on proposed funds use. Requires assurance by a State that it has complied with the requirements of this Act. Sets forth requirements concerning reports, fiscal controls, audits, and prohibitions on age and sex discrimination. Requires Federal agencies to reduce or conclude their administrative activities with respect to the programs specified by this Act.
Bill· SS. 762 (98th)open
United States · United States Congress · 10 March 1983
Local Fiscal Assistance Block Grant Act of 1983 - Declares that the purpose of this Act is to consolidate revenue sharing and community development block grant programs into a single program of assistance to local governments. Establishes in the Treasury a Local Fiscal Assistance Block Grant Fund. Restricts the use of amounts in such Fund to payments to local governments and transfers to Federal administering departments. Requires a local government eligible to receive payments under the community development block grant program-entitlement portion and revenue sharing to notify the Secretary of the Treasury of its wishes to designate one or both of the programs. Declares that a decision to designate a program shall entitle such government to receive a block-grant payment for that fiscal year and each succeeding fiscal year for which payments are authorized. Provides that in the absence of a designation such government shall be entitled to receive payments in accordance with the statute and regulations applicable to the program. Requires the Secretary of the Department of Housing and Urban Development to inform the Secretary of the Treasury of the amount allocable under the community development block grant-entitlement portion to each local government in the applicable fiscal year. Requires that such block-grant payments be made in quarterly installments not later than the fifth day after the close of a quarter. Declares that any community development block grant - entitlement portion shall be paid in payments that reasonably reflect the historical outlay pattern of budget authority paid to local governments for that program. Makes appropriations for FY 1983 through 1987 to the Local Fund to carry out programs pursuant to this Act. Terminates the authority of the Department of Housing and Urban Development and of the Secretary to obligate the amounts appropriated to the Local Fund on September 30, 1990. Authorizes appropriations. Sets forth restrictions on the use of block-grant funds by local governments. Requires a local government, in order to be eligible to receive block-grant payments for a fiscal year, to report on their intended and actual uses. Requires assurance by a local government that it has complied with the requirements of this Act. Requires public participation in the decision-making process on the expenditure of block-grant payments. Requires independent audit of a government's financial statements on such expenditures.
Bill· SS. 754 (98th)open
United States · United States Congress · 10 March 1983
Amends the Internal Revenue Code to exclude from gross income, amounts received by certain law enforcement officers as statutory or negotiated subsistence allowances. Limits such exclusion to $5 per day.
Bill· SS. 755 (98th)open
United States · United States Congress · 10 March 1983
Makes permanent the exemption from Federal unemployment tax of service performed on certain fishing vessels.
Bill· SS. 753 (98th)open
United States · United States Congress · 10 March 1983
Amends the Internal Revenue Code to provide an income tax deduction for expenses incurred for legal services.
Bill· HRH.R. 2055 (98th)referred
United States · United States Congress · 10 March 1983
Amends the Internal Revenue Code to impose a penalty tax on charitable organizations which fail to use certain funds set aside to provide legal services to the poor.
Bill· SS. 738 (98th)open
United States · United States Congress · 9 March 1983
Research Incentives Continuation Act of 1983 - Amends the Economic Recovery Tax Act of 1981 to make permanent the tax credit for increasing research activities (present law terminates such credit after 1985).
Bill· SS. 734 (98th)reported
United States · United States Congress · 9 March 1983
United States Information Agency Authorization Act, Fiscal Years 1984 and 1985 - Authorizes appropriations for the United States Information Agency (USIA) for FY 1984 and 1985 to carry out certain international information, educational, cultural, and exchange programs. Amends Federal law to require the USIA to obligate for grants for exchange of persons activities an amount equal to or greater than the amount obligated by the USIA for such activities in FY 1982. Amends the United States Information and Educational Exchange Act of 1948 to authorize the Director of the USIA to make certain information available within the United States to foreign diplomatic and consular officials or to the United Nations and its related organizations, provided that such information is not further disseminated within the United States. Provides for a specified living allowance for certain USIA employees required to live near the United Nations headquarters in New York, New York. Authorizes the Director to procure radio transmission and reception facilities, including the lease of real property for periods not longer than 25 years.
Bill· SS. 735 (98th)open
United States · United States Congress · 9 March 1983
Increases the revenue-sharing entitlement amounts allocated to units of general local government under the State and Local Fiscal Assistance Act for the FY 1983 entitlement period. Sets forth the formula for determining the installment paid to each unit of general local government for the third quarter of the FY 1983 entitlement period.
PreviousPage 13 of 14Next