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Taxation

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801 records in US in 1977

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Bill· HRH.R. 4789 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to deny tax exemption to any otherwise tax-exempt organization which invests in farm real property.

United States · United States Congress · 9 March 1977

Amends the Internal Revenue Code to deny tax-exempt status to certain organizations if such organizations hold farm real property purchased after the date of enactment of this Act and the holding of such property is not substantially related to the charitable or educational purpose which would otherwise make the organizations tax-exempt.

Bill· HRH.R. 4774 (95th)referred

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

United States · United States Congress · 9 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. 4733 (95th)referred

A bill to amend the discrimination provisions of title II of the Public Works Employment Act of 1976 to conform such provisions with the comparable provisions of the State and Local Fiscal Assistance Act of 1972.

United States · United States Congress · 9 March 1977

Amends the antirecession provisions of the Public Works Employment Act of 1976 to revise the nondiscrimination section thereunder by specifically applying to projects receiving assistance under such provisions prohibitions contained in certain Acts, including the Rehabilitation Act of 1973 and the Age Discrimination in Employment Act of 1975. Directs that such nondiscrimination provisions be enforced in the same manner as are specified sections of the State and Local Fiscal Assistance Act of 1972.

Bill· HRH.R. 4766 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide income tax incentives for the modification of certain facilities and vehicles so as to remove architectural and transportational barriers to the handicapped and elderly.

United States · United States Congress · 9 March 1977

Authorizes a taxpayer, under the Internal Revenue Code, to elect to treat qualified architectural and transportational barrier removal expenses which are paid or incurred during the taxable year as expenses which are not chargeable to capital account. Deems such expenses so treated as allowable tax deductible expenditures.

Bill· HRH.R. 4767 (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 multi-purpose senior center programs; and to provide for the standardization of eligibility requirements for the funding of senior centers.

United States · United States Congress · 9 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. 4718 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow the deduction of certain expenditures for food and lodging primarily for medical care.

United States · United States Congress · 9 March 1977

Amends the Internal Revenue Code to allow an income tax deduction for meals and lodging expenses while away from home primarily for receiving medical care. Limits the deduction to the per diem traveling allowance for Federal employees and to expenses incurred during 21 days or less for each individual during the taxable year.

Bill· HRH.R. 4735 (95th)referred

Jobs Creation Act

United States · United States Congress · 9 March 1977

Jobs Creation Act - Amends the Internal Revenue Code to reduce the individual income tax rates. Allows a credit against the income tax up to $1,000, for ten percent of the increase in the total savings deposits and investments since the end of the previous year. Allows a limited income tax deduction by certain domestic corporations for dividends paid. Limits corporate deductions for dividends received from foreign corporations. Repeals corporate deductions for other dividends received. Limits the corporate normal tax rate to 20 percent. Allows the taxpayer to take a deduction for specified percentages of the acquisition costs of certain types of property, with a corresponding reduction in basis, in lieu of a depreciation deduction. Doubles the corporate surtax exemption to $100,000.

Bill· HRH.R. 4707 (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 · 9 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. 4637 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a deduction with respect to that portion of adoption expenses which are properly attributable to medical expenses incurred for the benefit of the adopted child.

United States · United States Congress · 8 March 1977

Amends the Internal Revenue Code to allow individuals to deduct an amount equal to the sum of the amounts paid to an adoption agency for the medical care of a child adopted by the individual. States that if the amounts paid for such medical expenses cannot be ascertained an amount equal to the lower of 25 percent of the adoption agency charges, or $500 may be deducted.

Bill· HRH.R. 4660 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to restrict the authority for inspection of tax returns and the disclosure of information contained therein.

United States · United States Congress · 8 March 1977

States that all returns made with respect to the taxes imposed by the Internal Revenue Code are confidential records. Provides that: (1) no such return shall be open to inspection; and (2) no information contained in any such return shall be disclosed. Authorizes inspections by the following persons: (1) the taxpayer or his authorized representative; (2) officers and employees of the Internal Revenue Service, Department of the Treasury, Department of Justice, and State and local government employees solely for purposes of enforcement and administration of the tax laws; and (3) the President of the United States in the necessary performance of his official duties. Increases the criminal penalties for unauthorized disclosure of information under the provisions of the Internal Revenue Code. States that any person who knowingly receives any information or material which is disclosed or furnished in violation of the provisions of this Act shall be guilty of a felony and subject to a fine of up to $10,000, imprisoned for up to five years, or both.

Bill· HRH.R. 4675 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to deny the business deduction for any amount paid or incurred for regularly scheduled air transportation to the extent such amount exceeds the normal tourist class fare for such transportation.

United States · United States Congress · 8 March 1977

Prohibits any business deduction, under the Internal Revenue Code, relating to expenses paid or incurred for the transportation of any person by commercial airplane in excess of an amount which is equal to the retail price of a coach class fare ticket on such airline.

Bill· HRH.R. 4619 (95th)referred

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

United States · United States Congress · 8 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 Building 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) for International Development for fiscal year 1977. Requires that the Chair of the House of Representatives delegation to the Canada-United States Interparliamentary Group, the Mexico-United States Interparliamentary Group, and the North Atlantic Treaty Parliamentary Conference be a Member of the International Relations Committee.

Bill· HRH.R. 4615 (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 · 8 March 1977

Amends the Internal Revenue Code to allow a limited deduction for amounts paid by or on behalf of an individual for an individual retirement account, an individual retirement annuity, an individual retirement bond, an employee's trust, or an annuity contract.

Resolution· HRESH.Res. 388 (95th)passed

A resolution providing for the consideration of H.R. 3843. A bill to authorize additional funds for housing assistance for lower income Americans in fiscal year l977, to extend the Federal riot reinsurance and crime insurance programs, to establish a National Commission on Neighborhoods.

United States · United States Congress · 8 March 1977

Sets forth the rule for the consideration of H.R. 3843 (Housing assistance, riot and crime insurance, National Commission on Neighborhoods).

Law· HRH.R. 4585 (95th)open

An Act to authorize appropriations for the Indian Claims Commission for fiscal year 1978; to facilitate the transfer of cases from the Indian Claims Commission to the U.S. Court of Claims; and for other purposes.

United States · United States Congress · 7 March 1977

Authorizes $2,250,000 to be appropriated for the Indian Claims Commission for fiscal year 1978. Directs the Court of Claims to determine the proper amount of attorney fees for attorneys representing Indian tribes in cases transferred from the Commission to the Court of Claims. Authorizes that Court to exercise the powers of the Commission relating to information from government departments and official records as evidence. Provides Supreme Court review by certiorari or certification for cases transferred to the Court of Claims from the Commission. Authorizes the Court of Claims to appoint up to three additional commissioners for the expeditious determination of cases transferred to it from the Commission.

Bill· HRH.R. 4561 (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 · 7 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.

Bill· HRH.R. 4549 (95th)referred

District of Columbia Reciprocal Tax Collection Act

United States · United States Congress · 7 March 1977

District of Columbia Reciprocal Tax Collection Act - Permits any State, territory, or possession to sue in the Superior Court of the District of Columbia to recover taxes due to it if the reciprocal right is accorded to the District by such State, territory, or possession. Authorizes the Corporation Counsel or his assistants to bring such a suit in the name of the District. Authorizes the Commissioner of the District to procure any necessary services in other jurisdictions in prosecuting any suit under this Act.

Bill· HRH.R. 4562 (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 · 7 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.

Bill· HRH.R. 4554 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide an additional income tax exemption for a taxpayer supporting a dependent who is mentally retarded.

United States · United States Congress · 7 March 1977

Amends the Internal Revenue Code to provide an additional personal exemption for each of the taxpayer's dependents who suffers from a medically demonstrable mental defect which prevents him from engaging in the mental activity normal to his age group, or in remunerative employment.

Bill· SS. 921 (95th)referred

Tax Expenditure Review Act

United States · United States Congress · 4 March 1977

Tax Expenditure Review Act - Amends the Rules of the Senate and House of Representatives to prohibit the consideration of any bill or amendment providing special tax exclusions, exemptions, deductions, preferences, deferrals or credits which would not expire within four years. Prohibits bills or amendments which would extend such tax expenditure provisions without prior cost-benefit studies by the Committees on Ways and Means and Finance. Declares it out of order to consider any bill or amendment which contain or entail the ultimate consideration of more than one tax expenditure provision. Schedules specified tax expenditure provisions for termination after 1979, subject to earlier cost-benefit analyses by the Ways and Means and Finance Committees recommending their retention.

Bill· SS. 914 (95th)referred

Excess Petroleum Profits Tax Act

United States · United States Congress · 4 March 1977

Amends the Internal Revenue Code to impose an excess profits surtax on the taxable income of all petroleum industry corporations having an invested capital structure exceeding $2,500,000. Sets the rate of the tax at 90 percent of the amount by which the taxable income of the corporation exceeds the average rate of return on capital investment for all manufacturing corporations for the taxable year as determined by the Federal Trade Commission. Excludes from income subject to this surtax amounts used for exploration, research, or development of new energy sources, fuels, on uses. Makes sums invested (1) in domestic research and development facilities for new or expanded energy sources, or (2) to increase the domestic energy supply or its more efficient use, eligible for the investment tax credit.

Bill· HRH.R. 4521 (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 · 4 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· SS. 878 (95th)referred

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

United States · United States Congress · 3 March 1977

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

Bill· SS. 870 (95th)referred

A bill to amend the Foreign Relations Authorization Act, fiscal year 1976, to authorize additional appropriations for the Foreign Service Buildings program for fiscal year 1977.

United States · United States Congress · 3 March 1977

Amends the Foreign Relations Authorization Act, 1976, to repeal the authorization of appropriations for Foreign Service buildings programs for fiscal year 1977 in Africa the American Republics, and East Asia. Decreases the authorization of appropriations for such purposes in Europe, for United States Information Agency facilities, and for agricultural and defense attache housing. Increases such authorizations for programs in the Near East and South Asia. Authorizes appropriations for fiscal year 1977 for United States Agency for International Development facilities.

Law· HRH.R. 4458 (95th)open

An Act to amend provisions of the Internal Revenue Code of 1954 relating to distilled spirits, and for other purposes.

United States · United States Congress · 3 March 1977

Amends the Internal Revenue Code with respect to distilled spirits and wines hereafter called liquors to allow, under regulations prescribed by the Treasury: (1) labelling gin or vodka with a trademark without conspicuously displaying the names of the distiller or producer; (2) the drawback of taxes paid on imported liquors, packaged or bottled in the United States, which are to be exported; and (3) the tax free return of liquors to bonded premises for storage pending export.

Bill· HRH.R. 4464 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that pensions paid to retired policemen or firemen or their dependents, or to the widows or other survivors of deceased policemen or firemen, shall not be subject to the income tax.

United States · United States Congress · 3 March 1977

Amends the Internal Revenue Code to exclude from the income tax, pensions paid to retired policemen and firefighters, or to their dependents, widows or other survivors, to the extent that such benefits are based on full-time service for a governmental entity.

Bill· HRH.R. 4455 (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 · 3 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. 4408 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to permit an exemption of the first $5,000 of retirement income received by a taxpayer under a public retirement system or any other system if the taxpayer is at least 65 years of age.

United States · United States Congress · 3 March 1977

Amends the Internal Revenue Code to provide a $5,000 tax exclusion for persons aged 65 or over for amounts received as an annuity, pension, or other retirement benefit, and for all persons receiving retirement benefits under a public retirement system.

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