Taxation

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

901 records in US in 1979

Records

Bill· HRH.R. 3068 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to allow handicapped individuals a credit for certain transportation expenses.

United States · United States Congress · 19 March 1979

Amends the Internal Revenue Code to allow handicapped individuals a nonrefundable income tax credit for 20 percent of their commuting expenses for a taxable year. Limits the amount of commuting expenses which may be taken into account for the credit to $5,000. Reduces the amount of commuting expenses eligible for the credit by one-half of the amount by which the taxpayer's adjusted gross income exceeds $20,000. Defines a "handicapped individual" as an individual who is blind or has a medically determinable physical or mental impairment which can be expected to last continuously for at least 12 months and which prevents the individual from using public transportation. Defines "commuting expenses" as expenses for the transportation of a handicapped individual between his residence and his principal place of employment.

Bill· HRH.R. 3083 (96th)referred

Freedom of Access for the Elderly and Handicapped Act of 1975

United States · United States Congress · 19 March 1979

Freedom of Access for the Elderly and Handicapped Act of 1975 - Amends the Internal Revenue Code to permit taxpayers an election to treat expenditures for making buildings or public transportation vehicles accessible to the handicapped and elderly as current expenses and thus deductible from gross income in the current taxable year.

Bill· HRH.R. 3079 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to exclude from gross income $500 of interest on savings in the case of an individual taxpayer.

United States · United States Congress · 19 March 1979

Amends the Internal Revenue Code to exclude from gross income up to $500 of the interest earned on a savings account.

Bill· HRH.R. 3075 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a deduction of not more than $1,500 for amounts paid or incurred for maintaining a household a member of which is a dependent of the taxpayer who has attained the age of 65.

United States · United States Congress · 19 March 1979

Amends the Internal Revenue Code to allow an income tax deduction for individuals who maintain a household in which a dependent age 65 has resided for more than one-half of the taxable year. Limits the amount of the deduction to $1,500 for a taxable year.

Bill· HRH.R. 3082 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to allow individuals to compute the amount of the deduction for payments into retirement savings on the basis of the compensation of their spouses, and for other purposes.

United States · United States Congress · 19 March 1979

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.

Bill· HRH.R. 3078 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to provide for individual supplemental retirement savings.

United States · United States Congress · 19 March 1979

Amends the Internal Revenue Code to increase to $5,000 the amount which an individual may contribute to an individual retirement account (IRA) and deduct from gross income.

Bill· HRH.R. 3074 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to allow certain individuals who have attained age 65 or who are disabled a refundable tax credit for property taxes paid by them on their principal residences or for a certain portion of the rent they pay for their principal residences.

United States · United States Congress · 19 March 1979

Amends the Internal Revenue Code to allow an income tax credit to persons age 65 and over or to handicapped, disabled or blind individuals for real property taxes or rent paid or incurred by such individuals on property used as a principal residence. Limits the amount of such credit to $500 for the taxable year. Reduces the amount of such credit by ten percent of the excess of the taxpayer's adjusted gross income over $9,000.

Law· SS. 673 (96th)open

An act to authorize appropriations for the Department of Energy for national security programs for fiscal year 1980, and for other purposes.

United States · United States Congress · 15 March 1979

Title I: National Security Programs - Authorizes the appropriation of funds for fiscal year 1980 to the Department of Energy for operating expenses incurred in carrying out national security programs, including scientific research and development, strategic and critical materials necessary for common defense, military applications of nuclear energy, and additional authorizations for specific projects. Title II: Miscellaneous Programs - Authorizes the appropriation of funds for naval petroleum reserves, inertial confinement fusion, naval reactors development, and nuclear materials security and safeguards development. Authorizes the appropriation of funds for plant and capital equipment and specific related management and support activities. Title III: General Provisions - Prohibits the use of funds authorized under this Act where the costs of the program exceed 105 percent of the program authorization or the costs exceed by more than $10,000,000 the amount authorized by this Act, whichever is the lesser. Prohibits the use of funds authorized by this Act for programs which have not been presented to, or requested of Congress unless 30 calendar days have elapsed since the Secretary of Energy has presented to all the appropriate Congressional committees a full and complete statement of the action proposed. Allows the written waiver of such requirement where such waiver is approved in writing by each appropriate committee of Congress. Authorizes the Secretary to start any general plant project only if: (1) the maximum estimated cost of such project does not exceed $750,000, and any building in such project does not exceed $300,000 in estimated costs and (2) the total costs of all projects undertaken pursuant to this Act does not exceed the estimated cost by more than 25 percent. Sets forth procedures for approving of projects that exceed the 25 percent estimated cost provisions, and exempts from such procedures any project which has an estimated cost of less than $5,000,000. Allows the transfer of funds from specified projects to other Government agencies for the performance of work for which the appropriation is made. Authorizes the Secretary to perform construction design services for construction projects in support of national security programs as appropriated under this Act. Directs the Secretary to notify the appropriate committees of Congress in writing of specific cost overruns. Title IV: Authorization of Appropriations for Fiscal Year 1981 - Authorizes appropriations to the Department of Energy of such sums as may be necessary for fiscal year 1981 for programs set forth in this Act.

Bill· SS. 688 (96th)open

Department of Energy Authorization Act for Fiscal Year 1980

United States · United States Congress · 15 March 1979

Department of Energy Authorization Act for Fiscal Years 1980 and 1981 - Civilian Applications - Title I: Research and Development - Authorizes appropriations for fiscal year 1980 for operating expenses and capital investment for fossil fuel programs related to gas, petroleum and enhanced gas recovery. Authorizes appropriations for specified fossil energy construction projects related to coal. Authorizes appropriations for operating expenses and capital investment for energy supply research and development programs and specified projects related to solar energy, biomass energy, nuclear fission, nuclear fusion, magnetic fusion, geothermal energy, low head hydroelectric power, environmental protection, basic research, and electric energy systems and storage. Authorizes appropriations for operating expenses and capital investment for specified conservation research and development programs. Authorizes appropriations for operating expenses and capital investment for specified general science and research programs and projects. Authorizes appropriations for operating expenses and capital investment for the uranium enrichment process development program. Authorizes appropriations for expenses of the Geothermal Resources Development Fund. Title II: Regulation and Information and Other Activities - Authorizes appropriations for fiscal year 1980 for expenses to the Economic Regulatory Administration, the Office of Hearings and Appeals, the Federal Energy Regulatory Commission, and for the Energy Information program and the Strategic Petroleum Reserves program. Title III: Commercialization and Related Activities - Authorizes appropriations for fiscal year 1980 for expenses for specified fossil energy, renewable resources, and conservation commercialization programs and related activities. Title IV: Power Marketing, Federal Leasing and Other Activities - Authorizes appropriations for fiscal year 1980 for the Alaska Power Administration, the Southeastern Power Administration, the Southwestern Power Administration, and the Western Area Power Administration. Authorizes appropriations for specified Federal leasing and fuel data gathering and analysis programs. Title V: Nuclear Assessment, Spent Fuel Disposition, Operations and Decontamination and Decommissioning - Authorizes appropriations for fiscal year 1980 for uranium resource assessment operating expenses and capital investment. Authorizes appropriations for spent fuel disposition and decontamination and decommissioning programs. Title VI: Other Renewable Resources and Conservation Activities - Authorizes appropriations for fiscal year 1980 for expenses for other renewable resources and conservation activities programs. Title VII: Other Departmental Activities - Authorizes appropriations for fiscal year 1980 for operating expenses and capital investment for specified uranium enrichment activities, programs, and projects. Authorizes appropriations for operating expenses and capital investment for the commercial waste management program. Authorizes appropriations for operating expenses and capital investment for specified Department of Energy administrative activities, programs, and projects. Title VIII: General Provisions - Prohibits the use of funds authorized under this Act where the costs of the program exceed 105 percent of the program amount authorized or exceed that amount by more than $10,000,000, whichever is the lesser. Prohibits the use of funds authorized by this Act for programs which have not been presented to or requested of the Congress unless 30 days have elapsed from the time the Secretary of Energy has presented to all appropriate congressional committees a full and complete statement of the proposed action. Allows the written waiver of such requirement where the waiver is signed by each appropriate congressional committee. Sets forth provisions for the transfer of unexpended funds to new appropriation accounts within the Department of Energy or to other Federal agencies for the performance of the work for which the appropriation is made. Authorizes the Secretary to start any general plant project only if its estimated cost does not exceed $1,000,000. Stipulates that general plant projects shall not exceed the authorized amount for such project by more than 25 percent unless and until appropriations covering such excess are authorized. Prohibits use of funds for specified types of facilities the cost of which exceed $5,000,000 and for specified major items of equipment the cost of which exceed $2,000,000 unless previously authorized by the appropriate congressional committees or unless the Secretary transmits to such committees an explanatory report on such facility or item and waits 30 days. Waives such 30 day requirement where each such committee notifies the Secretary in writing that it does not object to such action. Authorizes the Secretary to use up to one percent of authorized appropriations for operating expenses for research and development, the commercial waste management program and the uranium resource assessment program for specified activities where the Secretary determines that such action is (1) necessary because of changes in authorized national programs or because of new scientific or engineering developments, and (2) deferral of such action would be inconsistent with congressionally established Department policy. Sets forth reporting requirements for such actions. Waives requirements of this section for projects costing less than $50,000. Permits the Secretary to perform construction design services for any construction project where such project is included in a bill before Congress and the Secretary determines that the project is urgently needed for national defense, public safety or other specified purposes. Title IX: Authorization of Appropriations for Fiscal Year 198l - Authorizes appropriations to the Department of Energy for such sums as may be necessary for fiscal year 1981 for programs set forth in this Act.

Bill· SS. 686 (96th)referred

Tax Expenditure Control Act of 1979

United States · United States Congress · 15 March 1979

Tax Expenditure Control Act of 1979 - Amends the Congressional Budget Act of 1974 to make it out of order for the House of Representatives or the Senate to consider any bill or resolution which enacts a tax expenditure or the increase of an existing tax expenditure unless such enactment is authorized by law. Requires such bills or resolutions to be reported in the House or Senate on or before May 15 preceding the fiscal year the new tax expenditure is to become effective. Prohibits the consideration of a bill or resolution which authorizes new tax expenditures for more than ten consecutive calendar years. Requires that any such a bill or resolution be referred to the committee of the House or Senate, as the case may be, which has jurisdiction over the activity such new tax expenditure is intended to affect. Makes this Act effective the first day of the first session of the 97th Congress. Repeals any tax expenditure enacted before the effective date of this Act on December 31, 1990.

Bill· HRH.R. 3000 (96th)open

Department of Energy Authorization Act for Fiscal Years 1980 and 1981-Civilian Applications

United States · United States Congress · 15 March 1979

Department of Energy Authorization Act for Fiscal Years 1980 and 1981 - Civilian Applications - Title I: Research and Development - Authorizes appropriations for fiscal year 1980 for operating expenses and capital investment for fossil fuel programs related to coal, petroleum and enhanced gas recovery. Authorizes appropriations for specified fossil energy construction projects related to coal. Authorizes appropriations for operating expenses and capital investment for energy supply research and development programs and specified projects related to solar energy, biomass energy, nuclear fission, nuclear fusion, magnetic fusion, geothermal energy, low head hydroelectric power, environmental protection, basic research, and electric energy systems and storage. Authorizes appropriations for operating expenses and capital investment for specified conservation research and development programs. Authorizes appropriations for operating expenses and capital investment for specified general science and research programs and projects. Authorizes appropriations for operating expenses and capital investment for the uranium enrichment process development program. Authorizes appropriations for expenses of the Geothermal Resources Development Fund. Title II: Regulation and Information and Other Activities - Authorizes appropriations for fiscal year 1980 for expenses to the Economic Regulatory Administration, the Office of Hearings and Appeals, the Federal Energy Regulatory Commission, and for the Energy Information program and the Strategic Petroleum Reserves program. Title III: Commercialization and Related Activities - Authorizes appropriations for fiscal year 1980 for expenses for specified fossil energy, renewable resources, and conservation commercialization programs and related activities. Title IV: Power Marketing, Federal Leasing and Other Activities - Authorizes appropriations for fiscal year 1980 for the Alaska Power Administration, the Southeastern Power Administration, the Southwestern Power Administration, and the Western Area Power Administration. Authorizes appropriations for specified Federal leasing and fuel data gathering and analysis programs. Title V: Nuclear Assessment, Spent Fuel Disposition, Operations and Decontamination and Decommissioning - Authorizes appropriations for fiscal year 1980 for uranium resource assessment operating expenses and capital investment. Authorizes appropriations for spent fuel disposition and decontamination and decommissioning programs. Title VI: Other Renewable Resources and Conservation Activities - Authorizes appropriations for fiscal year 1980 for expenses for other renewable resources and conservation activities programs. Title VII: Other Departmental Activities - Authorizes appropriations for fiscal year 1980 for operating expenses and capital investment for specified uranium enrichment activities programs and projects. Authorizes appropriations for operating expenses and capital investment for the commercial waste management program. Authorizes appropriations for operating expenses and capital investment for specified Department of Energy administrative activities programs and projects. Title VIII: General Provisions - Prohibits the use of funds authorized under this Act where the costs of the program exceed 105 percent of the program amount authorized or exceed that amount by more than $10,000,000, whichever is the lesser. Prohibits the use of funds authorized by this Act for programs which have not been presented to or requested of the Congress unless 30 days have elapsed from the time the Secretary of Energy has presented to all appropriate congressional committees a full and complete statement of the proposed action. Allows the written waiver of such requirement where the waiver is signed by each appropriate congressional committee. Sets forth provisions for the transfer of unexpended funds to new appropriation accounts within the Department of Energy or to other Federal agencies for the performance of the work for which the appropriation is made. Authorizes the Secretary to start any general plant project only if its estimated cost does not exceed $1,000,000. Stipulates that general plant projects shall not exceed the authorized amount for such project by more than 25 percent unless and until appropriations covering such excess are authorized. Prohibits use of funds for specified types of facilities the cost of which exceeds $5,000,000 and for specified major items of equipment the cost of which exceeds $2,000,000 unless previously authorized by the appropriate congressional committees or unless the Secretary transmits to such committees an explanatory report on such facility or item and waits 30 days. Waives such 30 day requirement where each such committee notifies the Secretary in writing that it does not object to such action. Authorizes the Secretary to use up to one percent of authorized appropriations for operating expenses for research and development, the commercial waste management program and the uranium resource assessment program for specified activities where the Secretary determines that: (1) such action is necessary because of changes in authorized national programs or because of new scientific or engineering developments; and (2) deferral of such action would be inconsistent with congressionally established Department policy. Sets forth reporting requirements for such actions. Waives requirements of this section for projects costing less than $50,000. Permits the Secretary to perform construction design services for any construction project where such project is included in a bill before Congress and the Secretary determines that the project is urgently needed for national defense, public safety or other specified purposes. Title IX: Authorization of Appropriations for Fiscal Year 198l - Authorizes appropriations to the Department of Energy for such sums as may be necessary for fiscal year 1981 for programs set forth in this Act.

Bill· HRH.R. 3040 (96th)referred

A bill to extend for three fiscal years the authorizations for appropriations under the Safe Drinking Water Act.

United States · United States Congress · 15 March 1979

Amends the Safe Drinking Water Act to extend the authorizations for appropriations under such Act through fiscal year 1982.

Bill· HRH.R. 3036 (96th)referred

A bill to extend for three fiscal years the authorization of appropriations for the administration of the Controlled Substances Act.

United States · United States Congress · 15 March 1979

Amends the Controlled Substances Act to extend the authorization of appropriations through fiscal year 1982 for the expenses of the Department of Justice in carrying out its functions under such Act.

Bill· HRH.R. 3037 (96th)referred

A bill to extend for one fiscal year the current authorization of appropriations for programs of assistance under the Comprehensive Alcohol Abuse and Alcoholism Prevention, Treatment, and Rehabilitation Act of 1970 and the Drug Abuse Office and Treatment Act of 1972.

United States · United States Congress · 15 March 1979

Amends the Comprehensive Alcohol Abuse and Alcoholism Prevention, Treatment, and Rehabilitation Act of 1970 and the Drug Abuse Office and Treatment Act of 1972 to extend through fiscal year 1980 the current level of authorization of appropriations for programs of assistance under such Acts.

Bill· HRH.R. 3039 (96th)referred

A bill to extend for three fiscal years the programs under section 789 and title XII of the Public Health Service Act relating to emergency medical services and to authorize assistance for poison control and assistance centers.

United States · United States Congress · 15 March 1979

Amends title VII of the Public Health Service Act (Health Research and Teaching Facilities and Training of Professional Health Personnel) to extend through fiscal year 1982 the current authorization for grants for training in emergency medical services. Amends title XII of such Act (Emergency Medical Services Systems) to extend through fiscal year 1982 the authorization of appropriations (at reduced levels) for assistance for emergency medical services systems. Extends through fiscal year 1982 the current authorization for grants for burn injury programs. Authorizes the Secretary of Health, Education, and Welfare to provide financial assistance to public and nonprofit entities to establish and maintain poison control information and treatment centers. Authorizes appropriations through fiscal year 1982 for such purpose.

Bill· HRH.R. 3009 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to allow individuals to designate $1 of their income tax liability to be used for purposes of reducing the public debt of the United States.

United States · United States Congress · 15 March 1979

Amends the Internal Revenue Code to allow individuals to designate $1 of their income tax liability to be used for reducing the public debt of the United States.

Bill· HRH.R. 3005 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to allow employers a tax credit for hiring displaced homemakers.

United States · United States Congress · 15 March 1979

Amends the Internal Revenue Code to include displaced homemakers as a targeted group for whom the new employee credit is available. Defines "displaced homemaker" as an individual who: (1) has not worked in the labor force for a substantial number of years but has provided unpaid services in the home for family members; (2) has been dependent on public assistance or the income of another family member but is no longer supported by that income; and (3) is unemployed or underemployed and has encountered difficulty in obtaining suitable employment.

Bill· HRH.R. 3001 (96th)referred

A bill to extend the provisions of law relating to the business expenses of legislators, and for other purposes.

United States · United States Congress · 15 March 1979

Amends the Internal Revenue Code to extend until January 1, 1979, the date until which a State legislator may qualify for the income tax deduction for living expenses while engaged in legislative business away from his home district. Eliminates the $3,000 limitation on the income tax deduction for the business expenses of Members of Congress.

Bill· HRH.R. 3038 (96th)referred

A bill to extend for three fiscal years the expiring health information programs under title XVII of the Public Health Service Act, and for other purposes.

United States · United States Congress · 15 March 1979

Amends title XVII of the Public Health Service Act (Health Information and Health Promotion) to extend through fiscal year 1982 the authorization of appropriations for grants and contracts under this title, other than assistance provided by the Office of Health Information, Health Promotion and Physical Fitness and Sports Medicine. Amends the Community Mental Health Centers Act to increase from $3,000,000 to $20,000,000 the level of authorization for fiscal year 1980 for consultation and education services. Extends the current level of authorization through fiscal year 1980 for financial distress grants for community mental health centers.

Bill· HRH.R. 3003 (96th)referred

A bill to authorize appropriations for fiscal years 1980 and 1981 for the Department of State, the International Communication Agency, and the Board for International Broadcasting.

United States · United States Congress · 15 March 1979

Title I: Department of State - Department of State Authorization Act, Fiscal Years 1980 and 1981 - Authorizes appropriations through fiscal year 1981 for the Department of State to be used for: (1) the administration of foreign affairs; (2) international organizations and conferences; (3) international commissions; (4) migration and refugee assistance (with $25,000,000 earmarked for resettling refugees in Israel); (5) bilateral science and technology agreements; and (6) salary increases and currency fluctuations. Requires the United States to reduce its contribution to the United Nations by a specified percentage of the amount budgeted by the United Nations for certain Palestinian organizations. Permits the use of up to ten percent of the authorized appropriations for the State Department to be shifted from one account to another. Amends the Foreign Service Act of 1946 to express the sense of Congress that Foreign Service officers assigned abroad be familiar with the local language. Title II: International Communication Agency - International Communication Agency Authorization Act, Fiscal Years 1980 and 1981 - Authorizes appropriations through fiscal year 1981 for the International Communication Agency (ICA). Repeals the loyalty investigations required by the United States Information and Educational Exchange Act of 1948 and the Mutual Educational and Cultural Exchange Act of 1961. Amends the United States Information and Educational Exchange Act of 1948 to give the Director of the ICA, as well as the Secretary of State, the authority to employ aliens without regard to the civil service and classification laws. Amends the Federal Property and Administrative Services Act of 1949 to exempt the Director of ICA from provisions concerning the management and disposal of government property with respect to the furnishing of facilities in foreign countries and reception centers in the United States. Amends the Mutual Educational and Cultural Exchange Act of 1961 to authorize the Director to provide services within the United States in connection with exchange activities when such services are requested and reimbursed by other departments or agencies. Amends the United States Information and Educational Exchange Act of 1948 to permit the Director to approve the acquisition, leasing, and improving of real property without regard to provisions requiring the Attorney General's approval of the title. Redesignates the United States Advisory Commission on International Communication, Cultural and Educational Affairs as the United States Advisory Commission on Public Diplomacy. Provides for the appointment of a Staff Director of such Commission. Revises the administrative authority of the Secretary of State. Authorizes additional appropriations for the ICA to cover salary increases and currency fluctuations. Authorizes the public distribution within the United States of the film, "Aspen," and the "English Teaching Forum." Title III: Board for International Broadcasting - Board for International Broadcasting Authorization Act, Fiscal Years 1980 and 1981 - Amends the Board for International Broadcasting Act of 1973 to authorize appropriations through fiscal year 1981. Authorizes the appropriation of additional amounts for RFE/RL, Incorporated, to cover currency fluctuations. Title IV: Technical Provisions - Amends the Act which establishes a Commission on Security and Cooperation in Europe to limit to $6,000 the amount the Commission may use for official reception and representational expenses. Stipulates that any statutory reference to the Committee on International Relations of the House of Representatives shall be deemed a reference to the Committee on Foreign Affairs of the House of Representatives.

Bill· HRH.R. 3022 (96th)referred

A bill to amend the Internal Revenue Code of 1954 to allow the charitable deduction to taxpayers whether or not they itemize their personal deductions.

United States · United States Congress · 15 March 1979

Amends the Internal Revenue Code to permit taxpayers who do not itemize income tax deductions to claim a deduction from gross income for charitable contributions.

Bill· SS. 669 (96th)referred