The world's political record
Records whose title is actually about this topic. Use a country filter if the list is still too broad.
851 records in US in 1983
United States · United States Congress · 7 February 1983
Amends the Internal Revenue Code to extend from two to three years the rollover period for nonrecognition of gain on the sale of a principal residence.
United States · United States Congress · 3 February 1983
Severance Tax Equity Act of 1982 - Limits the amount of severance taxes imposed by States on oil, natural gas, and coal. Sets such limit at the amount of costs incurred by a State which are directly attributable to the production within the State of crude oil, natural gas or coal. Sets forth enforcement procedures. Allows the Attorney General or any person who pays a severance tax to bring a civil action in a district court of the United States in order to enforce such limitation.
United States · United States Congress · 3 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.
United States · United States Congress · 3 February 1983
Amends the Internal Revenue Code to exempt newly discovered oil from the windfall profit tax.
United States · United States Congress · 3 February 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal provisions which require the withholding of tax on interest and dividends.
United States · United States Congress · 3 February 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal the provisions which require the withholding of tax on interest and dividends.
United States · United States Congress · 3 February 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal provisions which require the withholding of tax on interest and dividends.
United States · United States Congress · 3 February 1983
Amends the Internal Revenue Code to disqualify outdoor advertising displays for accelerated cost recovery system depreciation.
United States · United States Congress · 3 February 1983
Amends the Internal Revenue Code to exclude from the gross investment income of life insurance companies dividends received by such companies from members of an affiliated group.
United States · United States Congress · 2 February 1983
Amends the Inland Waterways Revenue Act of 1978 to make applicable to the Tennessee-Tombigbee Waterway specified provisions relating to the tax on fuel used in commercial transportation on inland waterways.
United States · United States Congress · 2 February 1983
Extends for two years from 1983 to 1985 the moratorium prohibiting the issuance of regulations on the taxation of fringe benefits.
United States · United States Congress · 2 February 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal provisions which disallow the accelerated cost recovery deductions for property financed with tax-exempt securities. Repeals the 1986 expiration date for the authority to issue such tax-exempt securities.
United States · United States Congress · 2 February 1983
Housing Finance Opportunity Act of 1983 - Amends the Internal Revenue Code of 1954 to permit the continued issuance of tax-exempt (interest excluded from gross income) mortgage revenue bonds after December 31, 1983.
United States · United States Congress · 2 February 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal provisions which require the withholding of tax on interest and dividends.
United States · United States Congress · 2 February 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal provisions which require the withholding of tax on interest and dividends. Directs the Secretary of the Treasury to match information returns with tax returns to ensure that tax is collected on interest and dividend income.
United States · United States Congress · 2 February 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal provisions which require the withholding of tax on interest and dividends.
United States · United States Congress · 2 February 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal the provisions which require the withholding of tax on interest and dividends.
United States · United States Congress · 2 February 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal the provisions which require the withholding of tax on interest and dividends.
United States · United States Congress · 2 February 1983
Tax Rate Equity Act of 1983 - Amends the Internal Revenue Code to limit to $700 the maximum reduction in individual income tax resulting from the third year of rate reductions enacted by the Economic Recovery Tax Act of 1981.
United States · United States Congress · 2 February 1983
Amends the Internal Revenue Code to provide identical income tax rates for all taxpayers without regard to marital status. Bases such rate on the present rate imposed on married individuals filing joint returns. Repeals the tax tables for taxpayers who are: (1) heads of households; (2) unmarried individuals; and (3) married individuals filing seperate returns. Limits the earned income that must be reported by a married person filing a seperate return to the amount actually earned by that individual.
United States · United States Congress · 2 February 1983
Amends the Internal Revenue Code to allow individuals to elect to take a refundable income tax credit equal to 20 percent of their medical expenses in lieu of the deduction for such expenses.
United States · United States Congress · 2 February 1983
Amends the Internal Revenue Code to allow certain individuals to compute the amount of the income tax deduction for retirement savings on the basis of the earned income of their spouses, without regard to any community property laws.
United States · United States Congress · 2 February 1983
Amends the Internal Revenue Code to allow an income tax credit for the installation of a woodburning stove.
United States · United States Congress · 2 February 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal the employer reporting requirements with respect to tips.
United States · United States Congress · 2 February 1983
Amends the Internal Revenue Code to require the Secretary of the Treasury to make reasonable efforts to locate persons to whom unclaimed tax refunds are owed. Allows unpaid tax refunds to be transferred after one year to the State in which the taxpayer last resided and requires such State to take reasonable efforts to locate the taxpayer.
United States · United States Congress · 2 February 1983
Amends the Internal Revenue Code to provide that, for purposes of determining whether a private foundation is an operating foundation, the private foundation may use the estate tax valuation for a farm: (1) owned by the foundation on January 1, 1982; or (2) acquired by the foundation from a decedent dying after December 31, 1981.
United States · United States Congress · 2 February 1983
Amends the Internal Revenue Code to repeal the restrictions imposed by the Mortgage Subsidy Act of 1980 in the issuance of tax-exempt securities (interest excluded from gross income) for housing purposes.
United States · United States Congress · 2 February 1983
Amends the Internal Revenue Code to exclude from the gross income of individual taxpayers interest on reparation payments made to such taxpayers for persecution under the German National Socialist regime.
United States · United States Congress · 2 February 1983
Amends the Internal Revenue Code of 1954 to grant tax-exempt status to local organizations of police officers and firefighters. Requires such an organization: (1) to be of a purely local character; (2) to have no part of its net earnings inure to the benefit of any private shareholder or individual; and (3) to receive its income solely from local governments, assessments on the salaries of members, members dues and contributions, fundraising activities and investments.
United States · United States Congress · 2 February 1983
Amends the Internal Revenue Code to permit a handicapped taxpayer or a taxpayer with a handicapped dependent to elect the one-time exclusion of gain from the sale or exchange of a principal residence.
United States · United States Congress · 2 February 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to exempt Federal, local, State, or municipal government pension benefit plans from the limitations placed on maximum benefits and contributions of employees and employers under the terms of qualified pension plans.
United States · United States Congress · 2 February 1983
Amends the Internal Revenue Code to allow individual taxpayers an income tax deduction from gross income for commuting expenses incurred on public mass transit, including rail and bus service. Limits the amount of such deduction to $250 per year.
United States · United States Congress · 2 February 1983
Expresses the sense of the Congress that funding for community service employment programs for senior citizens under title V of the Older Americans Act of 1965 for FY 1984 and subsequent fiscal years should be provided at levels sufficient to maintain or increase the number of employment positions provided under such programs.
United States · United States Congress · 1 February 1983
Amends the Internal Revenue Code to make permanent the deduction for charitable contributions by taxpayers who do not itemize deductions.
United States · United States Congress · 1 February 1983
Heavy Vehicle Use Tax Adjustment Act of 1983 - Amends the Internal Revenue Code to revise the highway use tax on highway motor vehicles with a taxable gross weight of 33,000 pounds or more. Sets forth tax rates based on gross weight to be phased in over three years from 1984 to 1986 and thereafter. Reduces the maximum possible tax from $1,900 per year to $1,200 per year. Provides for the refundability of any use tax in cases where a motor vehicle on which such tax has been paid is sold, traded, or otherwise disposed of before the close of the taxable period.
United States · United States Congress · 1 February 1983
Targeted Jobs Tax Credit Amendments Act of 1983 - Amends the Internal Revenue Code to include as members of a targeted group for purposes of the targeted jobs tax credit individuals who: (1) have been unemployed since January 1, 1982; or (2) have exhausted all rights to regular unemployment compensation. Increases the amount of the first year wages taken into account from 50 percent to: (1) 65 percent in the case of an employer in an area where the employment rate exceeds the average national rate; and (2) 75 percent in the case of a small business owner.
United States · United States Congress · 1 February 1983
Amends the Internal Revenue Code to repeal the withholding of tax on interest and dividends. Increases the penalty for failing to supply taxpayer identification numbers on returns and statements.
United States · United States Congress · 1 February 1983
Designates certain State-regulated public utilities as "exempt persons" under provisions of the Internal Revenue Code which permit tax-exempt financing for the industrial development bonds issued by such exempt persons.
United States · United States Congress · 1 February 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal the provisions which require the withholding of tax on interest and dividends.
United States · United States Congress · 1 February 1983
Amends the Internal Revenue Code and the Social Security Act to exempt employees who are members of religious faiths which oppose participation in the social security program from coverage under such program and to grant to such employees a refund of social security taxes. Exempts employers engaged in farming and their employees in cases where both are members of faiths which oppose participation in the social security system. Extends the exemption from social security taxes to self-employed members of religious groups who are opposed to participation in the social security program but not opposed to participation in private insurance plans.
United States · United States Congress · 1 February 1983
Provides for payments in lieu of taxes to be made by the Administrator of General Services to local governments for property which is: (1) owned by the United States, a foreign government, or an international organization; (2) exempt from property taxation; and (3) located within the jurisdiction of the local government.
United States · United States Congress · 31 January 1983
Math and Science Education Act - Amends the Internal Revenue Code to allow employers an income tax credit for compensation paid to: (1) precollege mathematics and science teachers hired for the summer months for employment which provides experience in the applied use of high technology; and (2) permanent employees who teach precollege mathematics or science at a public school without compensation from such school. Sets the amount of such credit at the sum of: (1) 50 percent of the aggregate compensation paid to teachers employed for the summer months; plus (2) 100 percent of the aggregate compensation paid to permanent employees who teach at public schools. Limits the amount of compensation paid to a permanent employee which may be taken into account to $1,000 multiplied by the number of months such employee teaches in a public school. Requires that teachers hired for the summer months must be paid at a weekly rate equal to or greater than the weekly rate of the teaching salary of such teacher. Requires that permanent employees who teach at public schools must teach at an elementary or secondary school for at least ten hours per week (at least five hours of which must be actual instruction in the classroom) at the request of the school district administrators.
United States · United States Congress · 31 January 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal provisions which require the withholding of tax on interest and dividends.
United States · United States Congress · 31 January 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal provisions which require the withholding of tax on interest and dividends.
United States · United States Congress · 31 January 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal provisions which require the withholding of tax on interest and dividends.
United States · United States Congress · 31 January 1983
Amends the Internal Revenue Code to exclude from gross income amounts received from a public retirement system (pensions or annuities) which are attributable to services as a Federal, State, or local police officer or fire fighter.
United States · United States Congress · 31 January 1983
Amends the Internal Revenue Code to exempt individuals age 65 or older from provisions requiring the withholding of tax on interest and dividends.
United States · United States Congress · 31 January 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to delay the effective date of provisions requiring the withholding of tax on interest and dividends until 1984. Repeals provisions authorizing the Secretary of the Treasury to delay the application of such provisions for certain payors.
United States · United States Congress · 31 January 1983
Constitutional Amendment - Requires that any change in the U.S. tax law to increase Federal revenue be approved by not less than two- thirds of all Members of Congress.
United States · United States Congress · 31 January 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 during such fiscal year, except in time of war as declared by Congress.