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Taxation

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751 records in US in 1977

Records

Bill· HRH.R. 5191 (95th)referred

A bill providing that the tax treatment of certain transportation expenses between a taxpayer's residence and place of work shall be determined without regard to Revenue Ruling 76-453.

United States · United States Congress · 17 March 1977

Provides that the income tax treatment of certain transportation expenses between the taxpayer's residence and place of work shall be determined without regard to Revenue Ruling 76-453 or any other ruling, regulation or decision reaching the same result.

Bill· HRH.R. 5132 (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 · 16 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. 5112 (95th)referred

A bill to provide a tax credit for home insulation costs.

United States · United States Congress · 16 March 1977

Amends the Internal Revenue Code to allow an income tax credit for 30 percent of the first $1,000 spent by an individual during the taxable year for insulating a residence in existence on May 25, 1977.

Bill· HRH.R. 5147 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a deduction for retirement savings in the case of individuals who have limited participation under pension plans and to expand the cases in which joint and survivors annuity coverage is to be provided under certain pension plans.

United States · United States Congress · 16 March 1977

Amends the Internal Revenue Code to allow a limited income tax deduction for retirement savings by persons who are active participants in other retirement benefit plans qualifying for special tax consideration. Amends the Employee Retirement Income Security Act of 1974 to repeal the provision permitting pension plans which provide for the payment of annuities before the normal retirement age to pay such benefits in a form other than one having the effect of a qualified joint and survivor annuity, as defined by such Act. Requires a plan to provide a survivor's annuity to the spouse of a participant who dies before the earliest retirement age, such annuity to (1) begin on a date determined as if the participant had lived until earliest retirement age, and (3) consist of payments which are not less than the payments which would have been made under the survivors annuity to which the spouse would have been entitled if the participant had separated from the service immediately preceding his death. Amends the Internal Revenue Code to make similar revisions with respect to requirements for qualifying pension plan trusts thereunder.

Law· HRH.R. 5040 (95th)open

A bill to authorize additional appropriations for the Department of State for fiscal year 1977.

United States · United States Congress · 15 March 1977

Amends the Foreign Relations Authorization Act, Fiscal Year 1977, to increase the authorization of appropriations to the Department of State for fiscal year 1977 for international organizations and conferences, and migration and refugee assistance. Authorizes appropriations for such year for assistance to citizens incarcerated abroad. Amends the Foreign Service Buildings Act, 1926, (1) to repeal the authorization of appropriations for fiscal year 1977 for purchase or construction of such buildings in Africa, the American Republics and East Asia; (2) to decrease such appropriations for buildings in Europe, facilities for the United States Information Agency, and facilities for agricultural and defense attache housing; (3) to increase the authorization for appropriations for buildings in the Near East and South Asia; and (4) to authorize appropriations for facilities of the United States Agency for International Development for fiscal year 1977. Requires that the Chair or Vice Chair of the House of Representatives delegation to the Canada-United States Interparliamentary Group, the Mexico-United States Interparliamentary Group, the North Atlantic Treaty Parliamentary Conference, and the Conference on Interparliamentary Union a Member of the International Relations Committee. Increases the size of the Congressional delegation to the annual NATO Parliamentary Conference. Requires that not less than four members of the delegation of the House of Representatives be from the Committee on International Relations. Repeals the restriction upon the number of delegates who are Members of the same political party. Requires that appropriations to the Bureau of the Interparliamentary Union be disbursed upon the approval of the Executive Secretary of the United States group and the Chair of the delegation of the House of Representatives or the Senate, rather than the approval of such Executive Secretary and the President. Increase the number of House of Representative delegates to the Conference on Interparliamentary Union. Requires that at least four such delegates be from the Committee on International Relations. Amends the Department of State Appropriation Act of 1959 to direct the Presiding Officer of the Senate to designate the Chair of the Senate delegation to the Conference on Interparliamentary Union. Amends the Third Deficiency Appropriation Act to make final and conclusive the audit of accounts of the House and Senate delegations to the American Group to the Interparliamentary Union upon certification by the Chair of the respective delegation and the Executive Secretary of the American Group to the Interparliamentary Union, rather than upon the certification of the president and the secretary to the American Group.

Bill· HRH.R. 5088 (95th)referred

A bill allowing tax credit for certain expenses incurred in providing education.

United States · United States Congress · 15 March 1977

Amends the Internal Revenue Code to allow taxpayers to credit against the income tax specified higher education expenses, including tuition, fees' books and supplies, incurred by the taxpayer for himself, his spouse, or any dependent. Limits the credit to those expenses incurred for each individual which do not exceed $100 during 1977, $150 during 1978, $200 during 1979, and $250 in years thereafter. Limits the credit to expenses incurred by full-time students at institutions of vocational and higher education, minus scholarships and veterans benefits. Limits the total credit allowed the taxpayer to his income tax liability minus the sum of all other credits applied thereto. Disallows any deduction of educational expenses used to determine the amount of the credit allowed by this Act.

Bill· HRH.R. 5084 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a deduction for expenses allocable to the use of any portion of a dwelling unit in the trade or business of providing day care services whether or not such portion is exclusively used in such trade or business.

United States · United States Congress · 15 March 1977

Amends the Internal Revenue Code to exempt trade or business expenses incurred in providing day care services on a regular basis in a taxpayer's dwelling unit from the prohibition on deducting expenses with respect to a dwelling unit which is used by the taxpayer as his residence.

Law· HRH.R. 4991 (95th)open

National Science Foundation Authorization Act, Fiscal Year 1978

United States · United States Congress · 14 March 1977

Authorizes appropriations for specified activities of the National Science Foundation. Restricts the transfer of funds among certain categories of activities. Amends the National Science Foundation Act of 1950 to require the National Science Board to submit an annual report to Congress pertaining to policy issues affecting the Foundation. Directs the Foundation to issue instructions to grantees covering the protection of students and procedures for involving students in precollege education research and development, pilot-testing, evaluation, and revision of experimental and innovative precollege curriculum projects funded by the Foundation. Requires the Director of the Foundation to keep specified Senate and House committees informed of all Foundation activities.

Law· HRH.R. 4975 (95th)open

An Act to amend the Public Health Service Act to extend through the fiscal year ending September 30, 1978, the assistance programs for health services research; health statistics; comprehensive public health services; hypertension programs; migrant health; community health centers; medical libraries; cancer control programs; the National Cancer Institute; heart, blood vessel, lung, and blood disease prevention and control programs; the National Heart, Lung, and Blood Institute; National Research Service Awards; population research and voluntary family planning programs; sudden infant death syndrome; hemophilia; national health planning and development; and health resources development; to amend the Community Mental Health Centers Act to extend it through the fiscal year ending September 30, 1978; to extend the assistance programs for home health services; and for other purposes.

United States · United States Congress · 14 March 1977

Biomedical Research Extension Act - Amends the Public Health Service Act to extend through fiscal year 1978 the assistance programs for: medical libraries; cancer control programs; the National Cancer Institute; heart, blood vessel, lung, and blood disease prevention and treatment programs; the National Heart, Lung and Blood Institute; and the National Research Service awards. Allows an increase in payments made under this Act to national cancer research and demonstration and national heart research centers and demonstration centers in any fiscal year in which there is an increase in the cost of such centers as reflected in the Consumer Price Index. Appoints the Director of the Office of Science and Technology Policy to the National Heart, Lung, and Blood Advisory Council and removes the Director of the National Science Foundation from such Council. Reduces from five to three the number of years that a national research and demonstration center for heart, blood vessel, lung and blood diseases may receive support and extensions of support under the Public Health Service Act.

Bill· HRH.R. 4985 (95th)referred

Economic Development Revenue Bond Act

United States · United States Congress · 14 March 1977

Economic Development Revenue Bond Act - Amends the Internal Revenue Code to restrict the tax exclusion of interest on industrial development bonds to issues having an aggregate face amount of $50,000,000 or less, the proceeds of which are to be used for the acquisition, construction or improvement of land or depreciable property in certified economic development areas, or for the redemption of such issues. Provides for the annual certification by the Secretary of Commerce of qualified areas which meet the criteria and purpose of the Public Works and Economic Development Act. Allows the continued exclusion of industrial development bonds excludable before this Act where the bonds were issued or authorized before enactment, or where a governmental unit or other person has made specified types of financial commitments relating to such issues before enactment. Allows national banks to deal in and underwrite industrial development bonds for economic development areas.

Bill· HRH.R. 4988 (95th)referred

Investment Tax Credit Act

United States · United States Congress · 14 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· HRH.R. 4953 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that for purposes of determining the amount of tax to be withheld, payments paid to Federal employees and members of the uniformed services for accumulated leave shall be considered to be paid on the basis of an annual payroll period.

United States · United States Congress · 14 March 1977

Amends the Internal Revenue Code to provide that the withholding tax on lump-sum payments of accumulated leave for Federal employees and members of the armed services shall be computed as though the leave were paid on the basis of an annual payroll period.

Bill· HRH.R. 4987 (95th)referred

Investment Tax Credit Act

United States · United States Congress · 14 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· HRH.R. 4958 (95th)referred

A bill to amend section 1372 of the Internal Revenue Code of 1954, relating to passive investment income.

United States · United States Congress · 14 March 1977

Amends the Internal Revenue Code to exclude interest on installment obligations from Subchapter S corporations' passive investment income where the obligations arise from the sale of substantially all of the corporation's properties and where the corporation has elected to return all the sale income under installment accounting methods.

Bill· HRH.R. 4913 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide a credit against the individual income tax for certain expenses of higher education.

United States · United States Congress · 14 March 1977

Amends the Internal Revenue Code to allow taxpayers to credit against the income tax specified higher education expenses, including tuition, fees, books, and supplies, incurred by the taxpayer for himself or any other individual. Limits the credit to 75 percent of the first $200 for any individual, 25 percent of the next $300, and 10 percent of the next $1,000. Limits the credit to expenses incurred by full time students at institutions of post secondary education, minus scholarships and veterans' benefits. Limits the total credit allowed the taxpayer to his income tax liability minus the sum of all other credits applied thereto. Disallows any deduction of educational expenses used to determine the amount of the credit allowed by this Act.

Bill· HRH.R. 4932 (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 · 14 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. 4938 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a credit against income tax to individuals for certain expenses incurred in higher education.

United States · United States Congress · 14 March 1977

Amends the Internal Revenue Code to allow taxpayers to credit against the income tax specified higher education expenses, including tuition, fees, books, and supplies, incurred by the taxpayer for himself or any dependent. Limits the credit to 100 percent of the first $200 for any individual, 25 percent of the next $300, and 5 percent of the next $1,000. Limits the credit to expenses incurred by full time students at institutions of vocational and higher education, minus scholarships and veterans' benefits. Limits the total credit allowed the taxpayer to his income tax liability minus the sum of all other credits applied thereto. Disallows any deduction of educational expenses used to determine the amount of the credit allowed by this Act.

Bill· HRH.R. 4920 (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 · 14 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. 4912 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a credit against the individual income tax for tuition paid for the elementary or secondary education of dependents.

United States · United States Congress · 14 March 1977

Allows a credit against the income tax for amounts paid during the year to any nonprofit elementary or secondary school for the education of a dependent. Limits the allowable tax credits per dependent, to $200, or 50 percent of the tuition paid for such education during the year, whichever is less, with a progressive decrease of this limitation for individuals who have an adjusted gross income that is greater than $18,000. Grants standing to taxpayers to commence suits in the District Court for the District of Columbia challenging the constitutionality of this Act.

Bill· HRH.R. 4935 (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 · 14 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. 4923 (95th)referred

Coal Gasification Facilities Financing Act

United States · United States Congress · 14 March 1977

Coal Gasification Facilities Financing Act -- Amends the Internal Revenue Code to exempt bonds issued to finance primary and supplementary coal gasification facilities from industrial bond treatment.

Resolution· HRESH.Res. 403 (95th)passed

A resolution providing consideration of waiving certain points of order against H.R. 4877, a bill making supplemental appropriations for the fiscal year ending September 30, l977.

United States · United States Congress · 14 March 1977

Waives all points of order against specified provisions in H.R. 4877 (Supplemental appropriations) for failure to comply with certain requirements of Rule XXI of the Rules of the House of Representatives, during the consideration of such bill.

Bill· SS. 965 (95th)referred

Coal Gasification Facilities Financing Act

United States · United States Congress · 10 March 1977

Coal Gasification Facilities Financing Act -- Amends the Internal Revenue Code to exempt bonds issued to finance primary and supplementary onsite coal gasification facilities from industrial bond treatment.

Bill· SS. 967 (95th)referred

A bill to authorize appropriations during fiscal year 1977 for research, development, test, and evaluation for the Armed Forces and to authorize appropriations for operation and maintenance of family housing.

United States · United States Congress · 10 March 1977

Title I: Research, Development, Test, and Evaluation - Authorizes supplemental appropriations for fiscal year 1977 for use by the various military departments for research, development, test, and evaluation. Title II: Military Construction - Authorizes supplemental appropriations for use by the Secretary of Defense for military family housing, operating expenses, and maintenance of real property in support of military family housing.

Law· HRH.R. 4876 (95th)open

An Act making economic stimulus appropriations for the fiscal year ending September 30, l977, and for other purposes.

United States · United States Congress · 10 March 1977

Title I: Makes the following economic stimulus appropriations: (1) within the Department of the Treasury: (a) for payments to the State and Local Government Fiscal Assistance Trust Fund, $4,991,085,000; (b) for the Antirecession Financial Assistance Fund, $632,500,000; (c) for salaries and expenses within the Bureau of Government Financial Operations, $17,935,000; (d) for special payments to recipients of certain retirement and survivor benefits, $1,300,000,000; (e) for special payments to recipients of Aid to Families with Dependent Children, not to exceed $600,000,000, under specified conditions; (f) within the Internal Revenue Service for accounts, collection, and taxpayer service, $5,000,000, and for rebates in excess of individual tax liability, $1,363,000,000, under specified conditions; (2) for research and development within the National Aeronautics and Space Administration, $95,000,000; (3) within the Department of Labor: (a) for program administration for the Employment and Training Administration, $4,397,000; (b) for employment and training assistance, $2,578,000,000; (c) for temporary employment service, $6,847,000,000; (d) for community service employment for older Americans, $59,400,000; (e) for salaries and expenses within the Bureau of Labor Statistics, $500,000; and (f) for departmental management salaries and expenses, $602,000; (4) within the Department of Commerce, $4,000,000,000 for the local public works program within the Economic Development Administration; (5) within the Department of Transportation: (a) $545,000,000 for the Airport and Airway Trust Fund; (b) under the Federal Highways Administration, $40,000,000 for the Off-System Railway-Highway Crossings Program, $40,000,000 for the Safer Off-System Roads Program; $10,000,000 for traffic control signalization demonstration projects, and $15,000,000 for highways crossing Federal projects. Title II: General Provisions - States that no part of any appropriations contained in this Act shall remain available for obligation beyond the current fiscal year unless expressly so provided.

Bill· HRH.R. 4841 (95th)referred

A bill to authorize appropriations during fiscal year 1977 for research, development, test, and evaluation for the Armed Forces and to authorize appropriations for operation and maintenance of family housing.

United States · United States Congress · 10 March 1977

Title I: Research, Development, Test, and Evaluation - Authorizes supplemental appropriations for fiscal year 1977 for use by the various military departments for research, development, test, and evaluation. Title II: Military Construction - Authorizes supplemental appropriations for use by the Secretary of Defense for military family housing, operating expenses, and maintenance of real property in support of military family housing.

Bill· HRH.R. 4862 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to authorize a tax credit for certain expenses of providing higher education.

United States · United States Congress · 10 March 1977

Amends the Internal Revenue Code to allow taxpayers to credit against the income tax specified higher education expenses, including tuition, fees, books, and supplies, incurred by the taxpayer for himself or any other individual. Limits the credit to 100 percent of the first $300 for any individual, 50 percent of the next $300, and 10 percent of the next $400. Limits the credit to expenses incurred by full time students at institutions of vocational and higher education, minus scholarships and veterans' benefits. Limits the total credit allowed the taxpayer to his income tax liability minus the sum of all other credits applied thereto. Disallows any deduction of educational expenses used to determine the amount of the credit allowed by this Act.

Bill· HRH.R. 4813 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to encourage greater conservation of energy in home heating and cooling by allowing individuals a credit of 25 percent of the amounts paid or incurred for the installation of more effective insulation and heating equipment in existing residential structures.

United States · United States Congress · 10 March 1977

Amends the Internal Revenue Code to allow an individual income tax credit for 25 percent of the amounts paid or incurred for the purchase and installation of qualified insulative materials or heating equipment in the taxpayer's principal residence. Limits the credit to $375, or $750 in the case of a joint return. Stipulates that to be considered qualified such improvements must meet heat loss reduction or heating efficiency criteria to be established by the Secretary of the Treasury in accordance with standards developed and prescribed by the National Bureau of Standards.

Bill· HRH.R. 4834 (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 · 10 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. 4740 (95th)passed

A bill to increase the appropriations authorization for fiscal year 1978 and authorize appropriations for fiscal year 1978 to carry out the Marine Mammal Protection Act of 1972.

United States · United States Congress · 9 March 1977

Amends the Marine Mammal Protection Act of 1972 to: (1) authorize appropriations for marine mammal research grants for fiscal year 1978; (2) increase the appropriations authorized for fiscal year 1977, and authorize appropriations for fiscal year 1978 to enable the Department of Commerce to carry out its functions under the Act; (3) authorize appropriations for fiscal year 1978 to enable the Department of the Interior to carry out its functions under the Act, and (4) authorize appropriations for fiscal year 1978 for the operation of the Marine Mammal Commission.

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