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Bill· HRH.R. 5513 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow persons covered by certain other retirement plans to establish personal savings for retirement.

United States · United States Congress · 23 March 1977

Amends the Internal Revenue Code to allow individuals an a income tax deduction for amounts paid into an employee's tax-exempt retirement trust, or for an annuity contract. Limits the allowable deduction to 15 percent of the individual's gross income, or $1,500, whichever is less, minus a specified portion of the employer's contributions and, in the case of employees exempt from self-employment, FICA or Railroad Retirement Act taxation, the amount of FICA tax liability they would have paid if they were not exempt. Limits the deduction, in the case of employees covered by exempted government plans, to employees whose employers have elected to meet the Internal Revenue Code's criteria for qualified pension plans.

Bill· HRH.R. 5530 (95th)referred

A bill to amend title I of the Housing and Community Development Act of 1974 for the purpose of providing that units of general local government receiving grants under the hold-harmless provisions of such title shall be entitled, after fiscal year 1977, to continue to receive at least the amount to which they are presently entitled under such provisions.

United States · United States Congress · 23 March 1977

Amends the Housing and Community Development Act to provide that units of general local government receiving grants, under the hold-harmless provisions of such Act, shall be entitled, after fiscal year 1977, to continue to receive the amount to which they are presently entitled.

Bill· HRH.R. 5477 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide income tax incentives to improve the economics of recycling wastepaper.

United States · United States Congress · 23 March 1977

Amends the Internal Revenue Code to provide a nonrefundable $10 income tax credit for each ton of used waste paper which is recovered and recycled in the United States by the taxpayer. Limits the credit taken for any year to the sum of the first $25,000 in current tax liability for the year plus 50 percent of the current liability exceeding $25,000, with a three year carryback, seven year carryover procedure for taking any additional credit allowable for the current year.

Bill· HRH.R. 5500 (95th)referred

Energy Conservation Tax Incentives Act

United States · United States Congress · 23 March 1977

Energy Conservation Tax Incentives Act - Amends the Internal Revenue Code to allow limited, nonrefundable income tax credits for individuals who: (1) install qualified insulation in their residences; (2) install qualified solar heating and cooling equipment in dwelling units used by them, or leased to others as residences; (3) replace the heating system in any dwelling with a reversible, compressible refrigerant system (i.e., a heat pump system); or (4) purchase personal or family electric highway vehicles between 1976 and 1982.

Bill· HRH.R. 5470 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide for an extension of the period during which an individual must purchase a new residence for nonrecognition of gain on the sale of an old residence in the case of members of the Armed Forces who are stationed overseas or who are required to reside in Government quarters.

United States · United States Congress · 23 March 1977

Amends the Internal Revenue Code to extend the repurchase deadlines for nonrecognition of gain on the sale of former residences in the case of members of the armed forces who are stationed overseas or are required to live in government quarters.

Bill· HRH.R. 5483 (95th)referred

Investment Tax Credit Act

United States · United States Congress · 23 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.

Bill· SS. 1080 (95th)referred

A bill to provide an opportunity to individuals to make financial contributions, in connection with the payment of their Federal income tax, for the advancement of the arts and the humanities.

United States · United States Congress · 22 March 1977

Amends the Internal Revenue Code to authorize any taxpayer to elect to have any portion of any overpayment of tax or any contribution in money which the taxpayer forwards with the return for such taxable year be available, as the taxpayer may designate on such return, for the National Endowment for the Arts or the National Endowment for the Humanities.

Bill· HRH.R. 5445 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that the amount of the charitable deduction allowable for expenses incurred in the operation of a highway vehicle will be determined in the same manner as the business deduction for such expenses.

United States · United States Congress · 22 March 1977

Amends the Internal Revenue Code to provide that the charitable deduction allowed for expenses incurred in the operation of a motor vehicle shall include the depreciation, operation and maintenance costs allocable to such operation and shall be determined in the same manner as for a business related deduction.

Bill· HRH.R. 5441 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to exempt from excise tax certain buses purchased by nonprofit organizations or by other persons for exclusive use in furnishing transportation for State or local governments or nonprofit organizations.

United States · United States Congress · 22 March 1977

Amends the Internal Revenue Code to exempt from the excise tax, buses purchased by tax exempt organizations or by other persons for exclusive use in furnishing transportation for a State or local government or a tax exempt organization (currently, transportation must be limited to students and employees of schools).

Bill· HRH.R. 5446 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that the amount of the charitable deduction allowable for expenses incurred in the operation of a highway vehicle will be determined in the same manner as the business deduction for such expenses.

United States · United States Congress · 22 March 1977

Amends the Internal Revenue Code to provide that the charitable deduction allowed for expenses incurred in the operation of a motor vehicle shall include the depreciation, operation and maintenance costs allocable to such operation and shall be determined in the same manner as for a business related deduction.

Bill· HRH.R. 5442 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to exempt from excise tax certain buses purchased by nonprofit organizations or by other persons for exclusive use in furnishing transportation for State or local governments or nonprofit organizations.

United States · United States Congress · 22 March 1977

Amends the Internal Revenue Code to exempt from the excise tax, buses purchased by tax exempt organizations or by other persons for exclusive use in furnishing transportation for a State or local government or a tax exempt organization (currently, transportation must be limited to students and employees of schools).

Bill· HRH.R. 5444 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that the amount of the charitable deduction allowable for expenses incurred in the operation of a highway vehicle will be determined in the same manner as the business deduction for such expenses.

United States · United States Congress · 22 March 1977

Amends the Internal Revenue Code to provide that the charitable deduction allowed for expenses incurred in the operation of a motor vehicle shall include the depreciation, operation and maintenance costs allocable to such operation and shall be determined in the same manner as for a business related deduction.

Bill· HRH.R. 5440 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to exempt from excise tax certain buses purchased by nonprofit organizations or by other persons for exclusive use in furnishing transportation for State or local governments or nonprofit organizations.

United States · United States Congress · 22 March 1977

Amends the Internal Revenue Code to exempt from the excise tax, buses purchased by tax exempt organizations or by other persons for exclusive use in furnishing transportation for a State or local government or a tax exempt organization (currently, transportation must be limited to students and employees of schools).

Bill· HRH.R. 5405 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a deduction to taxpayers who contribute the right to use certain real property to charitable organizations for outpatient geriatric clinics or for multipurpose senior centers.

United States · United States Congress · 22 March 1977

Authorizes a tax deduction, under the Internal Revenue Code, for any taxpayer who contributes the right to use any real property owned by the taxpayer to a tax-exempt organization for use by a multipurpose senior citizen center or outpatient geriatric clinic. Limits such deduction to 50 percent of the lesser of (1) the fair market rental value of such property or (2) the amount of State or local property taxes which are paid or incurred by the taxpayer and which are allocable to such property.

Bill· HRH.R. 5397 (95th)referred

A bill to amend title XX of the Social Security Act to provide for the reallotment of unused social services funds, in any fiscal year, to States which will use such funds during the succeeding year in furnishing services aimed at preventing or reducing inappropriate institutional care by making home or community care available; to provide additional Federal matching for multipurpose senior center programs; and to provide for the standardization of eligibility requirements for the funding of senior centers.

United States · United States Congress · 22 March 1977

Amends Title XX (Grants to States for Services) of the Social Security Act to reallot unused social services funds to States which will use such funds during the succeeding year in preventing or reducing inappropriate institutional care by providing for community-based care, home-based care, or other forms of less intensive care. Allocates additional Federal matching for multipurpose senior center programs. Directs the Secretary of Health, Education, and Welfare to clarify and standardize the eligibility requirements applicable to the provision of assistance to multipurpose senior centers.

Bill· HRH.R. 5408 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a deduction to taxpayers who contribute the right to use certain real property to charitable organizations for outpatient geriatric clinics or for multipurpose senior centers.

United States · United States Congress · 22 March 1977

Authorizes a tax deduction, under the Internal Revenue Code, for any taxpayer who contributes the right to use any real property owned by the taxpayer to a tax-exempt organization for use by a multipurpose senior citizen center or outpatient geriatric clinic. Limits such deduction to 50 percent of the lesser of (1) the fair market rental value of such property or (2) the amount of State or local property taxes which are paid or incurred by the taxpayer and which are allocable to such property.

Bill· HRH.R. 5406 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a deduction to taxpayers who contribute the right to use certain real property to charitable organizations for outpatient geriatric clinics or for multipurpose senior centers.

United States · United States Congress · 22 March 1977

Authorizes a tax deduction, under the Internal Revenue Code, for any taxpayer who contributes the right to use any real property owned by the taxpayer to a tax-exempt organization for use by a multipurpose senior citizen center or outpatient geriatric clinic. Limits such deduction to 50 percent of the lesser of (1) the fair market rental value of such property or (2) the amount of State or local property taxes which are paid or incurred by the taxpayer and which are allocable to such property.

Bill· HRH.R. 5447 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that the amount of the charitable deduction allowable for expenses incurred in the operation of a highway vehicle will be determined in the same manner as the business deduction for such expenses.

United States · United States Congress · 22 March 1977

Amends the Internal Revenue Code to provide that the charitable deduction allowed for expenses incurred in the operation of a motor vehicle shall include the depreciation, operation and maintenance costs allocable to such operation and shall be determined in the same manner as for a business related deduction.

Bill· HRH.R. 5443 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to exempt from excise tax certain buses purchased by nonprofit organizations or by other persons for exclusive use in furnishing transportation for State or local governments or nonprofit organizations.

United States · United States Congress · 22 March 1977

Amends the Internal Revenue Code to exempt from the excise tax, buses purchased by tax exempt organizations or by other persons for exclusive use in furnishing transportation for a State or local government or a tax exempt organization (currently, transportation must be limited to students and employees of schools).

Bill· HRH.R. 5398 (95th)referred

A bill to amend title XX of the Social Security Act to provide for the reallotment of unused social services funds, in any fiscal year, to States which will use such funds during the succeeding year in furnishing services aimed at preventing or reducing inappropriate institutional care by making home or community care available; to provide additional Federal matching for multipurpose senior center programs; and to provide for the standardization of eligibility requirements for the funding of senior centers.

United States · United States Congress · 22 March 1977

Amends Title XX (Grants to States for Services) of the Social Security Act to reallot unused social services funds to States which will use such funds during the succeeding year in preventing or reducing inappropriate institutional care by providing for community-based care, home-based care, or other forms of less intensive care. Allocates additional Federal matching for multipurpose senior center programs. Directs the Secretary of Health, Education, and Welfare to clarify and standardize the eligibility requirements applicable to the provision of assistance to multipurpose senior centers.

Bill· HRH.R. 5396 (95th)referred

A bill to amend title XX of the Social Security Act to provide for the reallotment of unused social services funds, in any fiscal year, to States which will use such funds during the succeeding year in furnishing services aimed at preventing or reducing inappropriate institutional care by making home or community care available; to provide additional Federal matching for multipurpose senior center programs; and to provide for the standardization of eligibility requirements for the funding of senior centers.

United States · United States Congress · 22 March 1977

Amends Title XX (Grants to States for Services) of the Social Security Act to reallot unused social services funds to States which will use such funds during the succeeding year in preventing or reducing inappropriate institutional care by providing for community-based care, home-based care, or other forms of less intensive care. Allocates additional Federal matching for multipurpose senior center programs. Directs the Secretary of Health, Education, and Welfare to clarify and standardize the eligibility requirements applicable to the provision of assistance to multipurpose senior centers.

Bill· HRH.R. 5407 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a deduction to taxpayers who contribute the right to use certain real property to charitable organizations for outpatient geriatric clinics or for multipurpose senior centers.

United States · United States Congress · 22 March 1977

Authorizes a tax deduction, under the Internal Revenue Code, for any taxpayer who contributes the right to use any real property owned by the taxpayer to a tax-exempt organization for use by a multipurpose senior citizen center or outpatient geriatric clinic. Limits such deduction to 50 percent of the lesser of (1) the fair market rental value of such property or (2) the amount of State or local property taxes which are paid or incurred by the taxpayer and which are allocable to such property.

Bill· HRH.R. 5399 (95th)referred

A bill to amend title XX of the Social Security Act to provide for the reallotment of unused social services funds, in any fiscal year, to States which will use such funds, during the succeeding year in furnishing services aimed at preventing or reducing inappropriate institutional care by making home or community care available; to provide additional Federal matching for multipurpose senior center programs; and to provide for the standardization of eligibility requirements for the funding of senior centers.

United States · United States Congress · 22 March 1977

Amends Title XX (Grants to States for Services) of the Social Security Act to reallot unused social services funds to States which will use such funds during the succeeding year in preventing or reducing inappropriate institutional care by providing for community-based care, home-based care, or other forms of less intensive care. Allocates additional Federal matching for multipurpose senior center programs. Directs the Secretary of Health, Education, and Welfare to clarify and standardize the eligibility requirements applicable to the provision of assistance to multipurpose senior centers.

Bill· HRH.R. 5313 (95th)referred

College Tuition Tax Release Act

United States · United States Congress · 22 March 1977

Amends the Internal Revenue Code to allow taxpayers a credit against the income tax for specified higher education expenses, including tuition, fees, books and supplies, incurred by the taxpayer for himself or any dependent.

Bill· HRH.R. 5305 (95th)referred

Tax Equalization Act

United States · United States Congress · 22 March 1977

Tax Equalization Act - Amends the Internal Revenue Code to repeal the tax exempt status of farmers' cooperatives and the special tax treatment of certain other cooperatives. Disallows to cooperatives any deduction for patronage dividends paid by them. Includes patronage dividends within the amount excludible as dividends received by individuals and corporations. Applies such changes to taxable years beginning after 1976, with the new exclusions applying to dividends arising, or received, after 1974.

Bill· HRH.R. 5340 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to simplify tax preparation by allowing individuals whose income consists solely of employee compensation and interest to elect to have the Internal Revenue Service compute their income tax liability.

United States · United States Congress · 22 March 1977

Amends the Internal Revenue Code to allow individuals whose income consists solely of employee compensation and interest to elect to have the Internal Revenue Service compute their income tax liability.

Bill· HRH.R. 5304 (95th)referred

A bill to establish a task force to study and evaluate the taxation of real property by State and local governments, the effects of such taxation on certain taxpayers, and the feasibility of Federal taxation and other policies designed to reduce the dependence of State and local governments on such taxation.

United States · United States Congress · 22 March 1977

Establishes a Task Force on the Taxation of Real Property by State and Local Governments to study and evaluate such taxation, its effects on middle and fixed income taxpayers, and the feasibility of using Federal taxation and other methods to reduce the dependence of State and local governments on such taxation. Provides that the Task Force shall include: (1) four officials of the executive branch, to be appointed by the President; (2) four Senators, no more than two from the same political party, to be appointed by the majority leader; (3) four Representatives, no more than two from the same political party, to be appointed by the Speaker; and (4) 12 individuals not Federal employees or officers representing State and local governments, the academic community and citizens groups, to be appointed by the President, Speaker and majority leader in concert. Empowers the Task Force to hold hearings, administer oaths, issue subpenas, hire a staff, contract out research projects and obtain assistance upon request from all other Government agencies and departments. Directs the Task Force to submit its final report to the President and the Congress within one year after all of its members have been appointed. Provides for the termination of the Task Force on the ninetieth day after submission of its final report.

Bill· HRH.R. 5302 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to exempt certain agricultural aircraft from the aircraft use tax, to provide for the refund of the gasoline tax to the agriculture aircraft operator.

United States · United States Congress · 22 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.

Bill· HRH.R. 5339 (95th)referred

A bill to amend the Internal Revenue Code to decrease the limitation on deduction for medical expenses to 2 percent of adjusted gross income, to eliminate the 1-percent limitation on deductions for drugs and medicine and to include the entire deduction for medical insurance within the 2-percent limitation.

United States · United States Congress · 22 March 1977

Amends the Internal Revenue Code to decrease the floor on allowable medical deductions to two percent of adjusted gross income. Eliminates the one percent floor on deductions for drugs and medicine. Includes deductible amounts for medical insurance with other medical care expenses for which the two percent floor is applicable.

Bill· HRH.R. 5241 (95th)referred

A bill to repeal the carryover basis provisions added by the Tax Reform Act of 1976.

United States · United States Congress · 21 March 1977

Amends the Internal Revenue Code to repeal the carryover basis provisions enacted by the Tax Reform Act which provide that beneficiaries receiving property from a decedent's estate will retain the decedent's basis in the property. Restores prior law which "stepped up" or "stepped down" the property's basis to its market value at the time of death without imposing tax consequences on the appreciation or depreciation the property underwent while held by the decedent.

Bill· HRH.R. 5278 (95th)referred

A bill to repeal the carryover basis provisions added by the Tax Reform Act of 1976.

United States · United States Congress · 21 March 1977

Amends the Internal Revenue Code to repeal the carryover basis provisions enacted by the Tax Reform Act which provide that beneficiaries receiving property from a decedent's estate will retain the decedent's basis in the property. Restores prior law which "stepped up" or "stepped down" the property's basis to its market value at the time of death without imposing tax consequences on the appreciation or depreciation the property underwent while held by the decedent.

Bill· HRH.R. 5272 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to exempt certain agricultural aircraft from the aircraft use tax, to provide for the refund of the gasoline tax to the agricultural aircraft operator.

United States · United States Congress · 21 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.

Bill· HRH.R. 5254 (95th)referred

A bill to repeal the carryover basis provisions added by the Tax Reform Act of 1976.

United States · United States Congress · 21 March 1977

Amends the Internal Revenue Code to repeal the carryover basis provisions enacted by the Tax Reform Act which provide that beneficiaries receiving property from a decedent's estate will retain the decedent's basis in the property. Restores prior law which "stepped up" or "stepped down" the property's basis to its market value at the time of death without imposing tax consequences on the appreciation or depreciation the property underwent while held by the decedent.

Bill· HRH.R. 5242 (95th)referred

A bill to repeal the carryover basis provisions added by the Tax Reform Act of 1976.

United States · United States Congress · 21 March 1977

Amends the Internal Revenue Code to repeal the carryover basis provisions enacted by the Tax Reform Act which provide that beneficiaries receiving property from a decedent's estate will retain the decedent's basis in the property. Restores prior law which "stepped up" or "stepped down" the property's basis to its market value at the time of death without imposing tax consequences on the appreciation or depreciation the property underwent while held by the decedent.

Law· SS. 1019 (95th)open

Maritime Appropriation Authorization Act for Fiscal Year 1978

United States · United States Congress · 17 March 1977

Maritime Appropriation Authorization Act - Authorizes appropriations to the Department of Commerce for fiscal years 1978 and 1979 for: (1) vessel construction and rehabilitation; (2) the payment of obligations incurred for operating-differential subsidy; (3) research and development expenses; (4) reserve fleet expenses; (5) the Merchant Marine Academy; and (6) financial assistance to State marine schools.

Bill· SS. 1013 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to terminate the operation of those provisions permitting the deferral of income tax with respect to foreign source income.

United States · United States Congress · 17 March 1977

Amends the Internal Revenue Code to impose immediate taxation on United States' taxpayers pro rata shares of controlled foreign corporations' net post-1976 profits which can legally be distributed, whether they are or not. Allows domestic corporations to take the foreign tax credit for their pro rata share of the taxes paid by foreign corporations of which they own, directly or indirectly, specified portions of the voting stock. Allows individuals an election to be taxed at corporate rates under these provisions.

Bill· HRH.R. 5220 (95th)referred

A bill to provide tax incentives to encourage physicians, dentists, and optometrists to practice in physician shortage areas.

United States · United States Congress · 17 March 1977

Amends the Internal Revenue Code to allow physicians, dentists and optometrists annual tax exclusions, decreasing from $20,000 to $5,000 over the first five years of medical practice in areas certified by the Secretary of Health, Education, and Welfare as having an insufficient number of practicing physicians.

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