Skip to content
PoliticalRepoPoliticalRepo

Subjects · United States

Taxation

Records whose title is actually about this topic. Use a country filter if the list is still too broad.

701 records in US in 1982

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,168United Kingdom · 3,280France · 2,309Germany · 1,781Netherlands · 865Belgium · 1Search this topic

Records

Bill· HRH.R. 5412 (97th)open

A bill to amend the Internal Revenue Code of 1954 to prohibit the granting of tax-exempt status to organizations maintaining schools with racially discriminatory policies.

United States · United States Congress · 2 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.

Bill· HRH.R. 5403 (97th)referred

Energy Community Self-Help Act of 1982

United States · United States Congress · 2 February 1982

Energy Community Self-Help Act of 1982 - Amends the Internal Revenue Code to permit taxpayers to elect to deduct in one taxable year otherwise deductible prepaid State or local taxes, fees, rents, or royalties which are used by such States or localities to meet population growth needs arising out of the operation of major energy and resource development activities. Specifies that the prepayment of such taxes, fees, etc. must be permitted or required by State or local law. Defines "operation of major energy and resource development" as the development, operation, and construction of any facility used primarily for the development of minerals, operated in connection with a synthetic fuel project, or an electric generation facility designed for coal use. Requires that capital expenditures for such facility or gross income received over the life of such facility exceed $50,000,000. Allows an income tax deduction for amounts paid to State and local governments as energy impact assistance. Defines "energy impact assistance amounts" as contributions made to State and local governments to provide certain facilities or services required to meet population growth needs resulting from energy and resources development activities.

Bill· HRH.R. 5405 (97th)referred

Older Americans Tax Savings Act of 1982

United States · United States Congress · 2 February 1982

Older Americans' Tax Savings Act of 1982 - Permits individuals aged 65 or over to claim a reimbursement for property taxes accrued for a taxable year. Limits the amount of such reimbursement to the lesser of the property taxes accrued or $600. Prohibits any reimbursement to a claimant whose household income exceeds $6,000 per year. Sets forth procedures for the Internal Revenue Service in making reimbursements to claimants, verifying claims, obtaining information regarding claims, and for recovering fraudulent claims.

Bill· HJRESH.J.Res. 390 (97th)open

A joint resolution making an urgent appropriation for the Environmental Protection Agency for the fiscal year ending September 30, 1982, and for other purposes.

United States · United States Congress · 29 January 1982

Makes an appropriation for the Environmental Protection Agency (EPA), for FY 1982, for the wastewater treatment facility construction grants program under title II of the Federal Water Pollution Control Act. Prohibits the use of such appropriation to implement specified provisions under such Act, including provisions requiring the EPA Administrator to: (1) make grants or allot funds to specified projects; or (2) reserve a specified amount from a State allotment for water quality management planning.

Bill· SS. 2029 (97th)open

Private School Non-Discrimination and Due Process Act of 1982

United States · United States Congress · 28 January 1982

Private School Non-Discrimination and Due Process Act of 1982 - Amends the Internal Revenue Code to prohibit the granting of tax-exempt status to private schools which have been judicially determined to have racially discriminatory policies as to students. Denies income tax and estate and gift tax deductions for any contributions or gifts made to such schools. Defines "racially discriminatory policy as to students" as a policy of intentionally denying admission to, expelling, or providing separate classifications for students on the basis of race, color, or national origin. Excludes from such definition: (1) an admissions policy of a school which limits its students to, or grants preferences to, members of a particular religious organization or belief; and (2) any policy, program, or other activity of a school which is limited to members of a particular religious organization, or which is required by any sincerely held religious belief. Prohibits the Secretary of the Treasury from withholding, changing, or denying the tax-exempt status of a private school on the grounds that such school discriminates on the basis of race as to students unless a court of the United States, in a civil action for a declaratory judgment brought by the Secretary, has found that such school has a racially discriminatory policy as to students. Sets forth the procedure to be followed by the Secretary in obtaining a declaratory judgment. Requires the Secretary to prove, by clear and convincing evidence, that a private school has adopted a racially discriminatory policy as to students. Requires that no adverse action be taken until a school has exhausted appeals. Provides that the district court in which the action for declaratory judgment is brought shall retain jurisdiction and shall reinstate the tax-exempt status of a private school upon a finding that such school no longer has a racially discriminatory policy as to students. Allows the award of costs and attorney's fees to a prevailing school in an action for declaratory judgment.

Bill· SS. 2024 (97th)open

A bill to amend the Internal Revenue Code of 1954 to prohibit the granting of tax-exempt status to organizations maintaining schools with racially discriminatory policies.

United States · United States Congress · 28 January 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 organizations maintaining schools with racially discriminatory policies. 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.

Bill· SS. 2020 (97th)open

A bill to amend the Internal Revenue Code of 1954 to provide that the individual income tax rate reductions enacted by the Economic Recovery Tax Act of 1981 for 1982 and subsequent years shall take effect 6 months sooner than scheduled under the Act.

United States · United States Congress · 28 January 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.

Bill· HRH.R. 5389 (97th)referred

Emergency Youth Employment Tax Incentive Act

United States · United States Congress · 28 January 1982

Emergency Youth Employment Tax Incentive Act - Amends the Internal Revenue Code to allow an increased income tax credit under the targeted jobs tax credit program for qualified youth employed between May 17, 1982, and September 17, 1982. Increases the rate of such credit from 50 to 85 percent. Defines "qualified youth" as an individual: (1) who is between 16 and 21 years old; (2) who has not displaced any other individual from employment; (3) who performs services on substantially a full-time basis; and (4) who is certified as being a member of an economically disadvantaged family. Provides that 15 percent of the youth hired by any one employer need not be economically disadvantaged. Exempts wages paid to a qualified youth from income tax, social security tax, and unemployment tax.

Bill· HRH.R. 5364 (97th)open

A bill to rescind the tax benefits enacted during 1981 which provided special deductions with respect to the living expenses of Members of Congress and to decrease the amount of outside earned income a Member may accept.

United States · United States Congress · 27 January 1982

Rescinds any legislation enacted after December 31, 1980, increasing the income tax deduction for the living expenses of Members of Congress. Amends rule XLVII of the Rules of the House of Representatives to limit the amount of outside income a Member may earn to not more than 15 percent of the Member's aggregate salary. Provides that Members may not accept any honorarium of more than $1,000.

Bill· HRH.R. 5369 (97th)referred

A bill to amend title 38 of the United States Code to allow the Administrator of Veterans' Affairs to pay a sum for funeral expenses when certain veterans die and to authorize the appropriation of funds for the fiscal year ending on September 30, 1982, for burial benefits for veterans.

United States · United States Congress · 27 January 1982

Extends burial benefits to specified veterans with service-connected disabilities (formerly provided until October 1, 1981). Authorizes appropriations for FY 1982.

Bill· HRH.R. 5370 (97th)referred

A bill to amend the Internal Revenue Code of 1954 to provide for the establishment of, and the deduction of contributions to, education savings accounts.

United States · United States Congress · 27 January 1982

Amends the Internal Revenue Code to allow an income tax deduction for cash and other personal property contributions to a savings account created or organized exclusively for the purpose of paying the higher or vocational educational expenses of the taxpayer or the taxpayer's child. Limits the amount of such deduction to $1,000 per year, adjusted for inflation. Limits eligibility for such deduction to the taxpayer or the taxpayer's dependent child unless such child has attained age 21 or has attended an institution of higher education as a full-time student for more than four weeks in the year of his twenty-first birthday. Excludes distributions from such an account from the gross income of the payee so long as such distributions are used to defray the beneficiary's tuition, fees, books and supplies, and reasonable living expenses. Specifies sanctions for the use of account funds for other than such educational purposes. Treats qualified distributions as income to the beneficiary for the taxable year in which the beneficiary attains age 25, and for each of the following nine years, in successive apportionments equal to ten percent of the total amount of such distributions.

Bill· HRH.R. 5347 (97th)referred

A bill to amend the Internal Revenue Code of 1954 to increase by 8 cents per pack the Federal excise tax on cigarettes and to provide that revenues from the additional tax shall be deposited in the Federal Hospital Insurance Trust Fund under the Social Security Act.

United States · United States Congress · 26 January 1982

Amends the Internal Revenue Code to impose an additional excise tax on cigarettes. Amends title XVIII (Medicare) of the Social Security Act to appropriate revenues from such additional tax to the Federal Hospital Insurance Trust Fund.

Bill· HRH.R. 5337 (97th)referred

A bill to increase incentives for savings in financial institutions.

United States · United States Congress · 26 January 1982

Amends the Internal Revenue Code to provide an unlimited exclusion from gross income of interest received from banks, savings and loans, and credit unions and dividends from domestic corporations.

Bill· HRH.R. 5342 (97th)referred

A bill relating to the effective date of the provision in the Economic Recovery Tax Act of 1981 which permits elections under section 2032A of the Internal Revenue Code of 1954 to be made on late estate tax returns.

United States · United States Congress · 26 January 1982

Amends the Economic Recovery Tax Act of 1981 to retroactively apply provisions permitting an election for the special valuation of farms and small businesses based on use to be made on the decedent's tax return even if filed late. Permits the credit or refund of any overpayment of tax resulting from the exercise of an election on a late return which would otherwise be barred by law, if the claim for such credit or refund is made within six months after the enactment of this Act.

Resolution· HCONRESH.Con.Res. 246 (97th)open

A concurrent resolution expressing the sense of the Congress that the Internal Revenue Code of 1954 does not grant Federal tax benefits to educational institutions which discriminate on the basis of race or color.

United States · United States Congress · 26 January 1982

Expresses the sense of the Congress that any action taken by an official of the United States which purports to assist in the enjoyment of any Federal tax benefit by any racially discriminatory school has no force or effect.

Bill· SS. 2012 (97th)open

A bill to amend the Internal Revenue Code of 1954 to limit the deduction of living expenses by Members of Congress and to eliminate the provision which allows such deduction without substantiation of such expense.

United States · United States Congress · 25 January 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.

Bill· SS. 2006 (97th)open

A bill relating to the effective date of the provision in the Economic Recovery Tax Act of 1981 which permits elections under section 2032A of the Internal Revenue Code of 1954 to be made on late estate tax returns.

United States · United States Congress · 25 January 1982

Amends the Economic Recovery Tax Act of 1981 to retroactively apply provisions permitting an election for the special valuation of farms and small businesses based on use to be made on the decedent's tax return even if filed late. Permits the credit or refund of any overpayment of tax resulting from the exercise of an election on a late return which would otherwise be barred by law, if the claim for such credit or refund is made within six months after the enactment of this Act.

Bill· HRH.R. 5321 (97th)open

Fair and Equal Treatment of Members of Congress Act of 1982

United States · United States Congress · 25 January 1982

Fair and Equal Treatment of Members of Congress Act of 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.

PreviousPage 14 of 15Next