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901 records in US in 1983
United States · United States Congress · 27 January 1983
Comprehensive Mining Reclamation Reserve Act of 1983 - Amends the Internal Revenue Code to allow surface mine operators to establish a reserve for mining land reclamation costs and to deduct additions to such reserve.
United States · United States Congress · 27 January 1983
Amends the Internal Revenue Code to exclude from the gross income of an employee amounts paid by an employer to such employee's spouse or dependents under a qualified educational assistance program. Repeals provisions which prohibited employers from offering other benefits as an alternative to educational assistance. Allows the exclusion of meals, lodging, and travel provided as part of an educational assistance program. Repeals the termination date for the educational assistance exclusion.
United States · United States Congress · 27 January 1983
Amends the Internal Revenue Code to reduce the excise tax on gasohol and special fuels mixed with alcohol from four cents per gallon to two cents per gallon. Amends the Tariff Schedules of the United States to increase the tariff on alcohol imported for use as a fuel from 50 cents per gallon to 70 cents per gallon.
United States · United States Congress · 27 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 · 27 January 1983
Amends the Internal Revenue Code to permit a married taxpayer filing a joint return to deduct from gross income certain amounts paid to an individual retirement account established for the benefit of a working spouse. Increases from $1,125 to $2,000 the allowable deduction for contributions to an individual retirement account for certain divorced taxpayers.
United States · United States Congress · 27 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. Requires taxpayers to file information returns and statements on the interest, dividends, and patronage dividends they receive.
United States · United States Congress · 27 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 · 27 January 1983
Amends the Internal Revenue Code to increase from $25,000 to $100,000 the allowable amount of the income tax tax deduction for eliminating architectural and transportation barriers for the handicapped and aged. Makes such tax deduction permanent.
United States · United States Congress · 27 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 · 27 January 1983
Honest American Savers Relief Act of 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 · 27 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 · 27 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 · 27 January 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 · 27 January 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 ten percent manufacturers excise tax on trucks until 1988. Increases the excise tax on diesel fuel from nine cents per gallon to 12 cents per gallon. 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.
United States · United States Congress · 27 January 1983
Establishes the National Commission on Improved Child Support Enforcement. Directs the Commission to study and investigate the factors which cause or contribute to the high rate of nonpayment of court-ordered and voluntary child support obligations and which prevent the effective enforcement of such obligations, in order to develop ways of improving and coordinating Federal and State efforts to enforce such obligations and recoup delinquent child support payments. Includes among the Commission's duties the investigation of: (1) Federal and State roles in the collection of child support payments; and (2) methods to effectively implement Commission recommendations. Directs the Commission to report, with recommendations, to the President and the Congress within one year after the date of enactment of this Act. Sets forth provisions for the Commission membership, Director, staff, experts, consultants, and powers. Terminates the Commission 30 days after submission of its report. Authorizes appropriations.
United States · United States Congress · 27 January 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal provisions which impose the hospital insurance tax on Federal employees.
United States · United States Congress · 27 January 1983
Amends the Internal Revenue Code to increase to $500 ($1,000 for joint returns) the amount of interest and dividend income which may be excluded from gross income.
United States · United States Congress · 27 January 1983
Amends the Internal Revenue Code to allow homeowners a one-time income tax deduction for the expense of altering their principal residence to remove or mitigate any architectural or structural feature which limits the mobility of a disabled family member.
United States · United States Congress · 27 January 1983
Amends the Internal Revenue Code to allow individuals age 65 or over an income tax credit for the real property taxes, or 25 percent of the rent (exclusive of charges for utilities, furnishing, services, etc.), paid on their principal residence. Limits the credit to $300 (or $150 for married individuals filing separately). Reduces the allowable credit by the amount that the taxpayer's adjusted gross income exceeds $10,000. Extends the credit to married individuals filing jointly where either spouse has attained age 65. Provides that the credit allowed by this Act shall not affect the taxpayer's allowable income tax deductions for real property taxes.
United States · United States Congress · 27 January 1983
Amends the Internal Revenue Code to allow a tax deduction for a certain amount of the cost of medically necessary custodial care provided to an elderly individual (age 60 or older). Limits the amount of such deduction to $15,000 ($30,000 for joint returns), with annual cost-of-living adjustments.
United States · United States Congress · 27 January 1983
Amends the Internal Revenue Code to allow an additional personal tax exemption for a taxpayer or spouse who is disabled. Defines disability to mean any disability (other than blindness) which is expected to last for a continuous period of at least 12 months or to result in death and which results in a functional limitation to employment.
United States · United States Congress · 26 January 1983
Collection of Student Loans in Default Act of 1983 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to assess and collect certain student loans found to be in default by the Secretary of Education. Requires the Secretary to give notice to any individual found to be in default. Sets forth requirements for the form and content of such notice. Requires any individual so notified to make required payments in connection with the filing of his tax return. Requires the Secretary to assess and collect any amounts not paid as required after such notice in the same manner, with the same powers, and subject to the same limitations, as if such amounts were a tax the collection of which would be jeopardized by delay. Amends title IV of the Higher Education Act of 1965 to require the Secretary of Education to refer to the Secretary a list of all borrowers found to be in default for at least six months on student loans which are made, insured, or guaranteed by the Federal Government.
United States · United States Congress · 26 January 1983
Housing Finance Opportunity Act of 1983 - Amends the Internal Revenue Code to permit the continued issuance of mortgage revenue bonds after December 31, 1983.
United States · United States Congress · 26 January 1983
Authorizes appropriations to the Department of Transportation for FY 1984 for the maritime construction differential subsidy. Amends the Merchant Marine Act, 1936, to increase the limitation on outstanding loan obligations for vessel construction, reconstruction, or reconditioning.
United States · United States Congress · 26 January 1983
Amends the Internal Revenue Code to allow refinancing by qualified cooperative housing corporations with tax-exempt (interest excluded from gross income) mortgage revenue bond proceeds.
United States · United States Congress · 26 January 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.
United States · United States Congress · 26 January 1983
Soil and Water Conservation Incentives Act of 1983 - Amends the Internal Revenue Code to allow farmers an investment tax credit for soil and water conservation expenditures not treated as deductible expenses.
United States · United States Congress · 26 January 1983
Amends the Tax Reform Act of 1976 to extend for two years, until 1985, the allowance of the deduction for eliminating architectural and transportation barriers to the handicapped and elderly.
United States · United States Congress · 26 January 1983
Amends the Internal Revenue Code to limit the reduction required in computing the tax deduction for corporate charitable contributions, in the case of contributions of property used in postsecondary vocational education programs. Allows employers a nonrefundable tax credit for a specified dollar amount per course for vocational education courses taught by an employee without compensation and for employment of full-time vocational education instructors.
United States · United States Congress · 26 January 1983
Enterprise Zone Employment and Development Tax Act of 1983 - Title I: Designation of Enterprise Zones - Amends the Internal Revenue Code to provide for the designation of enterprise zones by the Secretary of Housing and Urban Development for purposes of extending the tax incentives and regulatory flexibility measures provided by this Act. Specifies that State and local governments shall nominate areas for such designation. Limits the designation of enterprise zones to 25 nominated areas per year (one-third of which must be in rural areas). Limits the period during which such designations shall remain in effect. Specifies that the Secretary may designate such zones only if: (1) the area is within the jurisdiction of the local government; (2) the boundary of the area is continuous; (3) the area has a population of at least 4,000 if any portion thereof is located within a standard metropolitan statistical area (with a population of at least 50,000) or 2,500 otherwise, or is within an Indian reservation; and (4) the area meets specified unemployment and poverty requirements. Requires nominating local governments, as a condition of the Secretary's designation, to agree in writing to follow a course of action which may include reducing tax rates, improving local services, simplifying or streamling regulation of business, or receiving commitments of private entities to assist employees and residents of the area. Terminates the authority of the Secretary to designate enterprise zones on January 1, 1987 or three years after the publication of regulations pertaining to such zones, whichever is later. Describes areas to which preference shall be given in deciding to designate enterprise zones. Requires that any property tax reduction effected by a local government under the terms of this Act be disregarded for purposes of determining the eligibility of a State or local government for Federal assistance or benefits. States that designation of an enterprise zone shall not give displaced persons from such an area any rights or benefits under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Title II: Federal Income Tax Incentives - Subtitle A: Credit for Employers - Allows employers located in enterprise zones a nonrefundable income tax credit for increased employment expenditures and employment of the disadvantaged. Allows a three year carryback and 15 year carryover of such credit. Sets the amount of such credit at ten percent of the increase in payroll (taking into account a maximum of $15,000 in wages per year per employee) plus 50 percent of the wages paid to certain disadvantaged workers for the first three years of the enterprise zone designation. Phases out such credit in the last three years of the enterprise zone designation. Disallows a deduction for the portion of wages taken into account for such credit. Subtitle B: Credits for Investment in Tangible Property in Enterprise Zones - Allows businesses an additional investment tax credit for investment in certain tangible property located in enterprise zones. Limits such credit to five percent for zone personal property and ten percent for new zone construction property, including rental property. Requires that the property subject to such credit be predominantly used in the zone, be purchased after zone designation, and not be acquired from relatives or related corporations. Requires the recapture of such credit upon early disposition of the property. Phases out such credit in the last three years of the enterprise zone designation. Subtitle C: Reduction in Capital Gain Tax Rates - Eliminates the capital gains tax on property of corporations acquired after the enterprise zone designation and used in a zone business. Qualifies certain low-income rental housing located in an enterprise zone for such treatment. Permits property to remain qualified for purposes of the revised capital gains treatment after a designation of an enterprise zone has terminated. Exempts gain from the sale or exchange of property used in a business in an enterprise zone from the computation of the minimum tax. Allows noncorporate taxpayers to deduct from gross income 100 percent of any net capital gain from qualified enterprise zone property. Subtitle D: Rules Relating to Industrial Development Bonds - Provides that limitations on the cost recovery deductions for property financed with tax-exempt industrial development bonds shall not apply to enterprise zone property. Provides that the termination of the small issue exemption shall not apply to industrial development bonds the proceeds of which are used to finance facilities in such enterprise zones. Subtitle E: Deduction for Enterprise Stock - Allows a tax deduction up to a maximum of $100,000 per year for the purchase of stock originally issued by an enterprise zone small business having a net worth of less than $2,000,000. Taxes as ordinary income any amount previously taken as a deduction upon sale or disposition of such stock. Provides tax penalties if such stock is sold within three years. Subtitle F: Sense of the Congress with Respect to Tax Simplification - Expresses the sense of the Congress that the Internal Revenue Service should simplify the administration and enforcement of any provision of the Internal Revenue Code affected by this Act. Title III: Regulatory Flexibility - Revises the definition of "small entity" for purposes of the analysis of regulatory functions, to include qualified businesses (as defined in Title II of this Act), to include governments, and nonprofit enterprises operating within enterprise zones. Authorizes Federal agencies, upon request by a designating government, to waive or modify rules and regulations which pertain to the carrying out of projects or activities within an enterprise zone. Requires agencies to approve such request if the resulting benefits of job creation, community development, or economic revitalization outweigh the public interest in continuation of the rule unchanged. Disallows waiver or modification of a rule that would directly violate a statutory requirement (including the Davis-Bacon Act and Fair Labor Standards Act) or which would present a danger to the public health and safety. Provides that such waivers or modifications of a rule shall remain in effect as long as the zone designations. Amends the Department of Housing and Urban Development Act to direct the Secretary of Housing and Urban Development to promote the coordination of all enterprise zone programs and consolidate all periodic reports required under such programs into one summary report. Title IV: Establishment of Foreign-Trade Zones in Enterprise Zones - Requires the Foreign-Trade Board to consider on a priority basis and expedite the processing of applications for the establishment of foreign-trade zones within enterprise zones. Requires the Secretary of the Treasury to give priority to, and expedite applications for, the establishment of ports of entry necessary to establish such zones. States that to the maximum extent practicable foreign-trade zones should be established within enterprise zones.
United States · United States Congress · 26 January 1983
Extends through FY 1986 the revenue sharing program for local governments.
United States · United States Congress · 26 January 1983
Amends the Internal Revenue Code to allow an income tax credit for charitable contributions made to sheltered workshops. Limits the credit to $5,000,000. Allows a three year carryback and a 15 year carryover for the unused credit. Defines "sheltered workshop" as a workshop which is administered by a State or local government or is certified by the Department of Labor to provide employment to handicapped persons at minimum wages pursuant to the Fair Labor Standards Act.
United States · United States Congress · 26 January 1983
Amends the Internal Revenue Code to repeal the special provisions allowing Members of Congress an increased living expense deduction.
United States · United States Congress · 26 January 1983
Amends the Internal Revenue Code to repeal provisions which require the withholding of tax on interest and dividends.
United States · United States Congress · 26 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 · 26 January 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 a tax refund for tax on diesel fuel used in automobiles and light trucks.
United States · United States Congress · 26 January 1983
Prohibits the issuance of any regulations by the Internal Revenue Service on employee fringe benefits after December 31, 1983.
United States · United States Congress · 26 January 1983
Amends the Internal Revenue Code to repeal the reduction in tax rates scheduled for July 1, 1983 for individuals with a taxable income over $50,000 ($100,000 for joint return).
United States · United States Congress · 26 January 1983
Amends the Internal Revenue Code to allow a taxpayer to elect either an income tax credit of $250 or an income tax deduction of $1,000 for maintaining a household which includes as a member a dependent age 65 or over.
United States · United States Congress · 26 January 1983
Amends the Highway Revenue Act of 1982 to repeal the increase in the highway use tax.
United States · United States Congress · 26 January 1983
Amends the Internal Revenue Code to increase the maximum tax deduction allowed for amounts contributed to retirement savings plans by a married couple where one spouse has no earned income from $2,250 to $4,000. Increases the maximum deduction allowed for certain divorced individuals from $1,125 to $2,000.
United States · United States Congress · 26 January 1983
Small Savers and Investors Regulatory Relief and Incentive Act of 1983 - Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal provisions which require the withholding of tax on interest and dividends. Requires taxpayers to file information returns and statements on the interest, dividends, and patronage dividends they receive. Amends the Economic Recovery Tax Act of 1981 to provide that the partial tax exclusion of interest income which was to take effect in 1985 shall take effect in 1983.
United States · United States Congress · 26 January 1983
Capital Gains Tax Act of 1983 - Amends the Internal Revenue Code to decrease the holding period for capital gains tax treatment from one year to six months.
United States · United States Congress · 26 January 1983
Export Sales Corporation Act of 1983 - Amends the Internal Revenue Code to set forth rules for the tax treatment of export sales corporations. Defines "export sales corporation" for purposes of this Act. Requires the Secretary of the Treasury to prescribe regulations for treatment as an export sales corporation. Sets forth procedures for the election by a corporation to be taxed as an export sales corporation and for the termination of such an election. Provides that personal holding companies and domestic international sales corporations are ineligible for such election. Requires that the income resulting from a sale to an export sales corporation of export property shall be based on an arms-length transfer price. Limits the amounts of such taxable income. Directs the Secretary to set forth special rules for commissions, rentals, and marginal costing. Sets forth rules for the taxation of export sales corporation income to shareholders. Provides that dividends from certain foreign corporations and export sales corporations shall be deemed to be dividends from a domestic corporation subject to taxation as such. Limits the tax deduction for dividends received from export sales corporations. Disallows a deduction or a credit for foreign taxes paid by an export sales corporation. Allows small business corporations to own stock in export sales corporations. Directs the Secretary to prescribe regulations for the allocation of certain distributions of exports sales corporations to shareholders. Requires the Secretaries of Treasury and Commerce to establish a program to provide public information about the benefits of the export sales corporation election. Sets forth rules for the transfer to an export sales corporation of the assets of a domestic international sales corporation.
United States · United States Congress · 26 January 1983
Amends title VI (also known as the Federal Supplemental Compensation Act of 1982) of the Tax Equity and Fiscal Responsibility Act of 1982 to extend the Federal supplemental unemployment compensation program through weeks beginning on or before September 30, 1983.
United States · United States Congress · 26 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 · 26 January 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal requirements concerning: (1) employer reporting of tips received by employees; and (2) withholding of tax on dividend and interest income.
United States · United States Congress · 26 January 1983
Amends the Internal Revenue Code to increase the allowable amount of the income tax deduction for eliminating architectural and transportation barriers for the handicapped and aged from $25,000 to $50,000. Makes such tax deduction permanent.
United States · United States Congress · 26 January 1983
Amends the Internal Revenue Code to exempt income derived by a charitable organization conducting games of chance from the tax imposed on unrelated business income. Defines "game of chance" to include bingo, raffles, pull-tabs, punchboards, sports-pools and twenty-one.
United States · United States Congress · 26 January 1983
Amends the Internal Revenue Code to decrease the holding period for capital gains tax treatment from one year to six months.