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Taxation

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

801 records in US in 1983

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. 1537 (98th)referred

A bill to repeal certain increases in highway taxes which were contained in the Highway Revenue Act of 1982, and for other purposes.

United States · United States Congress · 17 February 1983

Amends the Highway Revenue Act of 1982 to repeal: (1) the 12 percent retail tax on heavy trucks and trailers; (2) the increase in the heavy truck highway use tax; and (3) the increase in the excise tax on heavy tires. Amends the Internal Revenue Code to extend the 10 percent manufacturers excise tax on trucks until 1988. Sets the rate of tax on tires at 9.75 cents per pound in excess of 40 pounds. Repeals the 1984 floor stocks tax on tires.

Bill· HRH.R. 1525 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to repeal the highway use tax on heavy trucks and to increase the tax on diesel fuel used in heavy trucks.

United States · United States Congress · 17 February 1983

Amends the Internal Revenue Code to repeal the highway tax on heavy trucks. Increases the excise tax on diesel fuel from nine cents per gallon to 11 cents per gallon in 1983 and from 11 cents per gallon to 14 cents per gallon in 1984. Allows a tax refund for tax on diesel fuel used in automobiles and light trucks.

Bill· HRH.R. 1535 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to allow all individuals who maintain a household to be treated as a head of household without regard to whether any dependent is a member of such household.

United States · United States Congress · 17 February 1983

Amends the Internal Revenue Code to revise the definition of "head of household" for income tax purposes to provide that all individuals who maintain a household shall be treated as a head of household even if no dependent resides with the taxpayer.

Bill· SS. 481 (98th)open

A bill to amend the Internal Revenue Code of 1954 to allow a credit against tax for contributions to programs providing job training for certain individuals.

United States · United States Congress · 15 February 1983

Amends the Internal Revenue Code to allow an income tax credit of 20 percent of charitable contributions to programs providing job training for handicapped persons, economically disadvantaged individuals, or workers with obsolete skills. Limits the credit to $250,000. Allows for a three year carryback and a 15 year carryover of the unused credit.

Bill· SS. 477 (98th)open

A bill to amend the Internal Revenue Code of 1954 and the National Traffic and Motor Vehicle Safety Act of 1966 to expedite the installation of automatic safety airbags.

United States · United States Congress · 15 February 1983

Amends the Internal Revenue Code to impose a $300 excise tax on the sale by the manufacturer of each 1984 or later model passenger automobile in which an automatic safety air bag has not been installed. Allows a manufacturer a refundable $300 income tax credit for each 1984 or later model passenger automobile in which such an air bag has been installed.

Bill· SS. 484 (98th)referred

A bill making appropriations for productive employment and humanitarian assistance for the fiscal year ending September 30, 1983, and for other purposes.

United States · United States Congress · 15 February 1983

Makes appropriations for FY 1983 for specified purposes to provide for productive employment and humanitarian assistance. Appropriates specified additional amounts for: (1) payment to the "Federal Buildings Fund," General Services Administration, for alterations and repairs; (2) interstate transfer grant-highways, Federal Highway Administration, Department of Transportation; (3) interstate transfer grants-transit, Urban Mass Transportation Administration, Department of Transportation; (4) rehabilitation of highway bridges which cross over specified Northeast corridor rail transportation properties; (5) improvement of railroad rights-of-way (directs the Secretary of Transportation to make capital grants to the National Railroad Passenger Corporation for such purpose); (6) necessary expenses relating to the Washington, D.C. Metropolitan area (Metro) mass transit system; (7) medical care and facilities, Veterans Administration; (8) urban community development grants (an additional amount to be made available in accordance with specified provisions of the Housing and Community Development Act of 1974); (9) additional capital for the "Business Loan and Investment Fund" authorized by the Small Business Act; (10) construction, Forest Service; (11) park service facility improvement and maintenance, "Operation of the National Park System," National Park Service; (12) Indian health facilities construction, repair, and improvement; (13) construction of the Hopi High School and personnel quarters, Bureau of Indian Affairs; (14) construction, repair, and improvement of Indian housing; (15) maintenance of wildlife refuges, fish hatcheries, and research facilities, "Resource Management," U.S. Fish and Wildlife Service, Department of the Interior; (16) the special supplemental feeding program for women, infants, and children (WIC) under the Child Nutrition Act; (17) Agricultural Research Service construction; (18) Food and Drug Administration construction; (19) "Rural Water and Waste Disposal Grants," Farmers Home Administration (FHA), Department of Agricultural; (20) loans for rural water and waste disposal systems, "Rural Development Insurance Fund," Farmers Home Administration; (21) Farmers Home Administration salaries and expenses; (22) "Watershed and Flood Prevention Operations," Soil Conservation Service, Department of Agriculture; (23) Federal, State, and local prison modernization, "Buildings and facilities," Federal Prison System, Department of Justice (with a specified portion to be transferred to "Support of United States Prisoners," Legal activities of the Cooperative Agreement Program for State and local facilities confining Federal prisoners); (24) additional amounts for the Corps of Engineers-Civil, Department of the Army for "Construction, general" (for soil conservation, watersheds, and hydroelectric power), "Operation and maintenance, general: (for navigable waterway and flood control), and "Flood control, Mississippi River and tributaries" (for construction, maintenance, repair, and rescue work); (25) flood control, shore protection, water resources, and hydroelectric power, "construction program," Bureau of Reclamation, Department of the Interior; (26) hydrogenerator uprating, soil and moisture conservation, levee construction, and recreation area improvement, "Operation and Maintenance," Bureau of Reclamation, Department of the Interior; (27) small reclamation and irrigation projects, "Loan program", Bureau of Reclamation, Department of the Interior; (28) employment and training assistance (with a portion for carrying out specified provisions of the Job Training Partnership Act); (29) community service employment program for older Americans under the Older Americans Act of 1965; (30) grants to States for unemployment insurance and employment services, Employment Security Administration Account in the Unemployment Trust Fund; ((31) Social Services Block Grant; (32) Community Services Block Grant; (33) school assistance in federally affected areas (impact aid), Department of Education; (34) removal of architectural barriers in schools, under the Education of the Handicapped Act; (35) college work study program student financial assistance, under the Higher Education Act of 1965; (36) public library construction (37) construction and renovation of laboratory facilities of the Centers for Disease Control, "Preventive Health Service; (38) an emergency food and shelter program, Federal Emergency Management Agency (FEMA) (requires that a special board of private voluntary organizations determine program fund distribution); (39) distribution of surplus agricultural commodities for consumption by needy individuals (directs the Secretary of Agriculture to distribute an additional amount); (40) construction, maintenance, and modernization of housing units for military families, to the Army, Navy and Marine Corps, and Air Force; (41) school, hospital, and low-income weatherization activities, "Energy conservation," Department of Energy; and (42) Federal motor vehicle procurement, General Supply Fund, General Services administration (limited to procurement of domestically manufactured vehicles). Prohibits any part of any appropriation contained in this Act from remaining available for obligation beyond the current fiscal year unless expressly so provided.

Bill· HRH.R. 1473 (98th)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 · 15 February 1983

Amends the Internal Revenue Code to impose an additional excise tax of $4 per thousand on cigarettes. Appropriates revenues raised by such additional tax to the Federal Hospital Insurance Trust Fund (Medicare).

Bill· HRH.R. 1485 (98th)referred

Pollution Control Facilities Tax Incentives Act of 1983

United States · United States Congress · 15 February 1983

Pollution Control Facilities Tax Incentives Act of 1983 - Amends the Internal Revenue Code to permit a taxpayer to elect a 12-month amortization period or an additional ten percent investment tax credit for pollution control facilities used in connection with a plant or other property in operation before January 1, 1971. Removes the requirement, for purposes of certification of pollution control facilities for the amortization deduction, that such facilities not increase output, extend the useful life, reduce total operating costs, or alter the production process of the plants in connection with which they are used.

Bill· HRH.R. 1486 (98th)referred

Refundable Investment Tax Credit Act of 1983

United States · United States Congress · 15 February 1983

Refundable Investment Tax Credit Act of 1983 - Amends the Internal Revenue Code to provide for the refunding of investment tax credit amounts which exceed tax liability.

Bill· HRH.R. 1487 (98th)referred

Oil Industry Foreign Tax Credit Reform Act of 1983

United States · United States Congress · 15 February 1983

Oil Industry Foreign Tax Credit Reform Act of 1983 - Amends the Internal Revenue Code to disallow an income tax credit for foreign taxes paid by domestic corporations with respect to foreign oil-related income.

Bill· HRH.R. 1470 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to exclude from the gross income of individuals over age 65 amounts received on the redemption of certain United States Savings bonds which have been held for at least 10 years.

United States · United States Congress · 15 February 1983

Amends the Internal Revenue Code to exclude from the gross income of individuals over age 65 amounts received on the redemption of any series E or series EE U.S. savings bonds which are held by such individuals for at least ten years.

Bill· HRH.R. 1471 (98th)referred

Freedom of Energy Investment Act

United States · United States Congress · 15 February 1983

Freedom of Energy Investment Act - Amends the Internal Revenue Code to limit the recognition of gain from the sale or exchange of stock in a qualified energy corporation to the extent that the amount realized on such sale or exchange exceeds the cost of qualified energy corporation stock purchased by the taxpayer during the 90 day period after the date of such sale or exchange. Defines "qualified energy corporation" as any domestic corporation which is engaged primarily in the exploration for, or development, sale, or production of, energy, the manufacture of equipment for such purposes, or research or development. Terminates the provisions of this Act three years after the date of its enactment.

Bill· HRH.R. 1472 (98th)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 · 15 February 1983

Amends the Internal Revenue Code to disallow the income tax deduction for business expenses paid or incurred for regularly scheduled air transportation to the extent that such amount exceeds the normal tourist class fare for such transportation.

Bill· HRH.R. 1447 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to repeal the highway use tax on heavy trucks and to increase the tax on diesel fuel used in heavy trucks.

United States · United States Congress · 15 February 1983

Amends the Internal Revenue Code to repeal the highway use tax on heavy trucks. Increases the excise tax on diesel fuel from nine cents per gallon to 11 cents per gallon in 1983 and from 11 cents per gallon to 14 cents per gallon in 1984. Allows an income tax refund for diesel fuel used in automobiles and light trucks.

Bill· HRH.R. 1444 (98th)referred

Small Business Investment Incentive Act

United States · United States Congress · 15 February 1983

Small Business Investment Incentive Act - Amends the Internal Revenue Code to grant individuals an income tax deduction for purchases, up to $15,000, of small business corporation stock which is sold under a plan conforming to requirements specified by this Act. Defines "small business corporation" as an S corporation which is actively engaged in a trade or business and which is not a personal service corporation. Specifies requirements for the sale of small business corporation stock under this Act, including requirements that the corporation's aggregate sales price for such stock may not exceed $250,000, that stock must be purchased with cash, and that the proceeds from the sale of such stock must be used by the small business corporation in the active conduct of its trade or business. Permits taxpayers who do not itemize deductions to deduct from gross income purchases of small business stock which qualify under this Act.

Bill· HRH.R. 1436 (98th)referred

A bill to amend the Highway Revenue Act of 1982 to repeal the increase in the heavy truck use tax and to amend the Internal Revenue Code of 1954 to increase the tax on diesel fuel.

United States · United States Congress · 15 February 1983

Amends the Highway Revenue Act of 1982 to repeal the increase in the highway use tax. Amends the Internal Revenue Code to increase the excise tax on diesel fuel and special motor fuels from nine cents to 13 cents in increments through 1985. Earmarks one cent of such tax for the Mass Transit Account of the Highway Trust Fund.

Bill· HRH.R. 1334 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that the exemption from the special fuels tax for qualified methanol and ethanol fuel shall apply where the alcohol in such fuel is produced from natural gas.

United States · United States Congress · 8 February 1983

Amends the Internal Revenue Code to provide that the exemption from the special motor fuels excise tax for qualified methanol and ethanol fuel shall apply where the alcohol in such fuel is produced from natural gas.

Bill· HRH.R. 1343 (98th)open

A bill to amend the Internal Revenue Code of 1954 to treat mutual banks having capital stock represented by shares in the same manner as other mutual banks for purposes of the bad debt reserve deduction.

United States · United States Congress · 8 February 1983

Amends the Internal Revenue Code to treat mutual banks having capital stock represented by shares in the same manner as other mutual banks for purposes of the bad debt reserve deduction. (Present law restricts such income tax deduction to mutual saving banks, building and loan associations, or cooperative banks without capital stock.)

Bill· HRH.R. 1336 (98th)referred

A bill to provide that the amendment made by the Economic Recovery Tax Act of 1981 with respect to the eligibility of replacement property acquired in a section 1031 or 1033 transaction for special farm valuation for estate tax purposes shall apply to estates of decedents dying after December 31, 1976.

United States · United States Congress · 8 February 1983

Amends the Economic Recovery Tax Act of 1981 to provide that eligibility requirements for the special estate tax valuation of replacement farm property acquired in a like-kind exchange or after an involuntary conversion shall apply to decedents dying after 1976.

Bill· HJRESH.J.Res. 135 (98th)referred

A joint resolution proposing an amendment to the Constitution of the United States which requires (except during time of war and subject to suspension by the Congress) that the total amount of money expended by the United States during any fiscal year not exceed the amount of certain revenue received by the United States during such fiscal year and not exceed 20 per centum of the gross national product of the United States during the previous calendar year.

United States · United States Congress · 8 February 1983

Constitutional Amendment - Prohibits the total amount of money expended by the United States in any fiscal year from exceeding the total amount of revenue received by the United States during such year, except revenue received from the issuance of bonds, notes, or other obligations. Prohibits the total amount of money expended by the United States in any fiscal year from exceeding the amount equal to 20 percent of the gross national product during the last calendar year ending before the beginning of such fiscal year. Permits the suspension of such prohibitions during any fiscal year during any part of which the United States is at war declared by Congress.

Bill· HRH.R. 1294 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to exclude from gross income a certain portion of governmental pensions based on services not covered under the Social Security system.

United States · United States Congress · 7 February 1983

Amends the Internal Revenue Code to exclude from gross income amounts received under a government pension that are not attributable to services covered under the social security system. Limits such exclusion to the maximum individual social security benefit, one and one-half times such amount for joint returns, or three-fourths of such amount for married individuals filing separately.

Bill· HRH.R. 1278 (98th)referred

A bill to amend the Social Security Act and the Internal Revenue Code of 1954 to provide for Federal participation in the costs of the old-age, survivors, and disability insurance program and the medicare program, with appropriate reductions in social security taxes to reflect such participation, and with a substantial increase in the amount of an individual's annual earnings which may be counted for benefit and tax purposes.

United States · United States Congress · 7 February 1983

Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to reduce the tax rates applicable to employers, employees, and self-employment income for old age, survivors and disability insurance and hospital insurance. Increases Federal contributions to the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, and the Federal Hospital Insurance Trust Fund established under title XVIII (Medicare) of the Social Security Act by 50 percent. Increases the ceiling on the amount of income subject to taxation under the OASDI program to $100,000 in 1983.

Bill· HRH.R. 1301 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to allow individuals an income tax credit for amounts paid or incurred for maintaining a household a member of which is a dependent of the taxpayer who has attained age 65.

United States · United States Congress · 7 February 1983

Amends the Internal Revenue Code to allow individual taxpayers who maintain a household which includes a dependent who has attained age 65 an income tax credit for the expenses of maintaining such household. Requires that such household constitute the principal residence of the aged dependent for more than three quarters of the taxable year. Limits the amount of the credit to $1,000 for each aged dependent. Directs the Secretary of the Treasury to report to the Congress on the administrative problems and revenue cost of the credit enacted by this Act.

Bill· HRH.R. 1302 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that in the case of individuals who have attained age sixty-five no estimated tax penalty shall be imposed where the amount involved is under $500.

United States · United States Congress · 7 February 1983

Amends the Internal Revenue Code to provide that in the case of individuals who have attained the age of 65 no estimated tax penalty shall be imposed where the amount of tax liability is less than $500.

Bill· HRH.R. 1285 (98th)referred

National Heritage Resource Act of 1983

United States · United States Congress · 7 February 1983

National Heritage Resource Act of 1983 - Amends the Internal Revenue Code to allow creators of artistic properties an income tax deduction for the current fair market value of literary, musical, or artistic compositions which they contribute to charitable organizations. Requires: (1) that the artistic property be created by the taxpayer at least one year prior to the time of such contribution; (2) that the fair market value of such property be appraised within one year of the date of contribution; and (3) that the donee of such property show that the use of the property will be related to the charitable purpose or function of his organization. Denies a fair market value deduction for contributions of any letter, memorandum, or similar property produced by a Federal or State employee which arose out of the performance of such employee's official duties. Exempts such fair market value deduction from the application of the minimum tax.

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