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Taxation

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

711 records in US in 1982

Records

Bill· HRH.R. 5332 (97th)referred

Long-Range Research and Development Tax Planning Act of 1982

United States · United States Congress · 25 January 1982

Long-Range Research and Development Tax Planning Act of 1982 - Amends the Internal Revenue Code to make permanent the income tax credit for increased research activities. Requires the allocation of all expenditures made for research and experimentation conducted in the United States to United States source income, for income tax purposes.

Bill· HRH.R. 5328 (97th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that in the case of individuals who have attained age 65 a declaration of estimated tax shall not be required, and no penalty shall be imposed, where the amount involved is under $500.

United States · United States Congress · 25 January 1982

Amends the Internal Revenue Code to exempt individuals age 65 and older from the declaration of estimated tax requirement. Absolves such individuals from a penalty for underpayment of estimated tax if the amount of such tax is less than $500.

Bill· HRH.R. 5313 (97th)referred

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 · 25 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 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. 5316 (97th)referred

A bill to amend the Internal Revenue Code of 1954 to provide a credit for the purchase and installation of security devices.

United States · United States Congress · 25 January 1982

Amends the Internal Revenue Code to allow an income tax credit for 25 percent of expenditures for the purchase and installation of residential security devices. Limits the amount of such credit to $250 for a taxable year. Allows a 100 percent credit for individuals age 65 and older, limited to $500 for a taxable year. Directs the Secretary of the Treasury to adjust annually the dollar limits on the tax credit to reflect fluctuations in the crime rate. Provides for a three year carryover of unused credit amounts.

Bill· HRH.R. 5322 (97th)referred

A bill to amend the Internal Revenue Code of 1954 to provide individuals an income tax credit of up to $750 of the cost of purchasing a new passenger automobile, an income tax credit of up to $5,000 for purchasing a new house, and an additional 10 percent investment tax credit for farm equipment.

United States · United States Congress · 25 January 1982

Amends the Internal Revenue Code to allow individual taxpayers an income tax credit for up to $750 of the purchase price of a new 1981 or later model passenger automobile purchased during 1982. Limits the credit to automobiles manufactured in the United States if the President determines and certifies to the Congress that such limitation does not violate certain international trade agreements. Allows individual taxpayers an income tax credit for five percent of the purchase price of a new principal residence. Limits the dollar amount of such credit to $5,000. Specifies that only one residence of the taxpayer shall be eligible for the credit. Permits an additional ten percent investment tax credit for the purchase of new farm equipment. Limits such credit to $5,000.

Resolution· HRESH.Res. 318 (97th)open

A resolution expressing the sense of the House that the Internal Revenue Code of 1954, as well as national public policy, be interpreted by the courts to provide the IRS with sufficient authority to deny tax exemptions to those schools which racially discriminate.

United States · United States Congress · 25 January 1982

Expresses the sense of the House of Representatives that Federal law authorizes and requires the Internal Revenue Service to deny tax-exempt status and deductibility of contributions to private schools that practice racial discrimination.

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