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1,001 records in US in 1979
United States · United States Congress · 1 March 1979
Amends the Internal Revenue Code to increase the individual income tax credit for the elderly and to increase the adjusted gross income limitation on such credit.
United States · United States Congress · 28 February 1979
Amends the National Ocean Pollution Research and Development and Monitoring Planning Act of 1978 to authorize appropriations to carry out the provisions of such Act for fiscal year 1980.
United States · United States Congress · 28 February 1979
Amends the Marine Protection, Research, and Sanctuaries Act of 1972 to authorize appropriations for fiscal years 1979 and 1980 to carry out the provisions of such Act with respect to: (1) the regulation of and research pertaining to ocean dumping; and (2) the acquisition, development, and operation of marine sanctuaries. Directs the Administrator of the Environmental Protection Agency to conduct research to determine means of ending the dumping into ocean waters of material unreasonably degrading the marine environment.
United States · United States Congress · 28 February 1979
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 granting 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 · 28 February 1979
Amends the Internal Revenue Code to exclude from the gross income of individuals who have attained age 65 interest earned on any series E United States savings bond.
United States · United States Congress · 28 February 1979
Amends the Internal Revenue Code to exclude from gross income longevity bonus payments by the State of Alaska to individuals who have attained age 65 and have been domiciled in Alaska for at least 25 years.
United States · United States Congress · 28 February 1979
Amends the Internal Revenue Code to allow taxpayers who do not itemize income tax deductions a deduction from gross income for charitable contributions to the extent such contributions exceed $200 ($300 for joint returns, $150 for married individual filing separately).
United States · United States Congress · 28 February 1979
Amends the Internal Revenue Code to allow an income tax deduction for the current fair market value of a literary, musical, or artistic composition created by the personal efforts of the taxpayer and contributed to a charitable organization. Disallows a fair market value deduction for a contribution of property which was produced while the taxpayer was a Government officer or employee if such property arose out of the performance of the taxpayer's duties. Requires, as a condition of eligibility for a fair market value deduction, a statement by the donee of such property that the property has artistic, musical, or literary value, and that donee will use the property in a manner consistent with the purpose of its organization.
United States · United States Congress · 28 February 1979
Amends the Internal Revenue Code to exempt farm vehicles from the highway use tax on motor vehicles used primarily for farming purposes.
United States · United States Congress · 27 February 1979
Authorizes appropriations for the United States International Trade Commission for fiscal year 1980. Requires Federal agencies to reimburse the Commission for the costs of investigations made by the Commission at the request of the agency. Authorizes appropriations for the United States Customs Service for fiscal year 1980. Directs the Secretary of the Treasury to insure that the Customs Service is administered through no more than six regional offices by fiscal year 1982.
United States · United States Congress · 27 February 1979
Maritime Appropriation Authorization Act for Fiscal Year 1980 - Authorizes appropriations for fiscal year 1980 for use by the Department of Commerce for: (1) acquisition, construction, or reconstruction of vessels, the construction-differential subsidy, and the cost of national defense features incident to the construction, reconstruction, or reconditioning of ships; (2) payments of obligations incurred for the operating-differential subsidy; (3) research and development activities; (4) maritime education and training expenses; and (5) operating expenses including reserve fleet expenses. Authorizes additional appropriations for increases in salary, pay, retirement, or other employee benefits authorized by law, and for increased costs for public utilities, food service, and other expenses of the Merchant Marine Academy at Kings Point, New York.
United States · United States Congress · 27 February 1979
Amends the Internal Revenue Code to require the payment of excise tax on the sale of certain sporting goods at the close of the quarter immediately following the quarter in which shipment of such goods was made.
United States · United States Congress · 27 February 1979
Prohibits any State or political subdivision of the United States (including the District of Columbia) from treating any compensation paid by any employer to any individual who is not a resident or domiciliary of such State or political subdivision, for State or local income tax purposes, as income for services performed within, or from sources within, such State or political subdivision.
United States · United States Congress · 26 February 1979
Emergency Medical Services Systems Amendments of 1979 - Amends title VII (Health Research and Teaching Facilities and Training of Professional Health Personnel) and title XII (Emergency Medical Services Systems) of the Public Health Service Act to extend authorization of appropriations for assistance for: (1) emergency medical service systems (including grants for planning, initial operation, and expansion and improvement) in the following amounts: $40,000,000 for fiscal year 1980, $43,000,000 for fiscal year 1981, and $46,000,000 for fiscal year 1982; (2) research in emergency medical services in the following amounts: $3,200,000 for fiscal year 1980, $3,500,000 for fiscal year 1981, and $3,800,000 for fiscal year 1982; (3) programs relating to burn injuries in the amount of $3,000,000 for each of fiscal years 1980 through 1982; and (4) training in emergency medical services in the amount of $10,000,000 (the current level) for each of fiscal years 1980 through 1982.
United States · United States Congress · 26 February 1979
Amends the Internal Revenue Code to exempt from the excise tax on wagers and the occupational tax on bookmakers any wager or bookmaker authorized under State law (or in the case of a bookmaker, under local law as well).
United States · United States Congress · 26 February 1979
Small Business Private Investment Act of 1979 - Amends the Internal Revenue Code to allow a credit against the individual income tax for incentive stock (original issue common or preferred stock) acquired in a domestic corporation whose equity capital does not exceed $25,000,000 immediately before the unrestricted public offering of such stock. Specifies the amount of such credit to be an amount equal to the sum of: (1) ten percent of the first $10,000 of such taxpayer's adjusted basis; plus (2) five percent of any other amount of such adjusted basis. Limits such credit to $3,000 annually ($6,000 in the case of a married individual filing a joint return).
United States · United States Congress · 26 February 1979
Tax Relief Act of 1979 - Title I: Incentives for Investments in Labor Surplus Areas - Amends the Internal Revenue Code to allow manufacturers placing property eligible for the investment tax credit in designated "labor surplus" areas to take double investment tax credits and depreciation deductions. Doubles the allowable income tax deduction for real property taxes on realty used in connection with "labor surplus" area property. Title II: Inflation Adjustments to Personal Exemptions and Individual Tax Rates - Requires an annual cost of living adjustment, based on the Consumer Price Index, to: (1) the $1,000 personal tax exemption; (2) individual income tax brackets; (3) income tax withholding amounts; and (4) minimum income levels for which tax returns must be filed. Title III: Financing from General Revenues for Disability and Hospital Insurance Programs - Reduces the taxes on employment which are imposed to finance the Social Security System. Provides that financing for the Medicare Program and disability benefits under Title II (Old Age, Survivors, and Disability Insurance) of the Social Security Act shall come from general revenues, and not from taxes on employment income under the Internal Revenue Code.
United States · United States Congress · 26 February 1979
Amends the Regional Rail Reorganization Act of 1973 to authorize appropriations to the United States Railway Association for the purpose of carrying out its administrative expenses under such Act for fiscal year 1980.
United States · United States Congress · 26 February 1979
Social Security Refinancing Amendments of 1979 - Amends the Internal Revenue Code and title XVIII (Medicare) of the Social Security Act to finance the payment of hospital insurance benefits through general tax revenues, rather than through employment and self-employment tax revenues. Establishes new employment and self-employment tax rates for the purpose of financing the old age, survivors and disability insurance program (title II of the Social Security Act).
United States · United States Congress · 26 February 1979
Small Business Paperwork Reduction and Penalty Equalization Amendments Act - Amends the Internal Revenue Code to relieve an employer of his obligation to furnish his employees whose employment is terminated before the close of the calendar year with a written statement of their wages and withholding, unless such employees request, in writing, a statement within 30 days from the date of their termination. Requires the employer to furnish such information within 30 days of receipt of an employee's request. Reduces the penalty imposed upon an employer for failure to provide such information. Reduces penalties imposed upon a tax-exempt organization, a trust, or the manager of a tax-exempt organization for failure to file required tax returns. Reduces penalties imposed upon a private foundation for its failure to file required annual reports. Relieves income tax preparers from liability for an underpayment of estimated tax by an individual or corporation. Defines "negligent or intentional disregard of rules and regulations" and "willful neglect" for purposes of determining the liability of an income tax preparer for an understatement of taxpayer liability.
United States · United States Congress · 26 February 1979
States the findings of Congress that: (1) the expansion of coal mining capacity is essential to increased energy supplies; (2) initial capital costs for new mines are increasing rapidly; and (3) a large portion of capital costs are represented by the purchase of coal mining equipment. Amends the Internal Revenue Code to allow a taxpayer to elect an income tax deduction with respect to the amortization of coal mining equipment over a 12-month period.
United States · United States Congress · 26 February 1979
Amends the Internal Revenue Code to allow individual taxpayers a limited income tax credit for their college or vocational education expenses. Reduces the amount of such credit by one percent of the amount by which the adjusted gross income of the taxpayer for the taxable year exceeds $22,500. Permits a credit for tuition and fees for education above the twelfth grade level, and for books, supplies, and equipment required for coursework. Excludes expenses for meals, lodging, and similar living expenses.
United States · United States Congress · 26 February 1979
Amends the Internal Revenue Code to allow individuals who rent their principal residences an income tax credit for five percent of the rent paid for the taxable year. Limits the amount of such credit to $50.
United States · United States Congress · 26 February 1979
Young Families Homeownership Act of 1979 - Amends the Internal Revenue Code to allow individuals who are saving for their first home an income tax credit for 20 percent of the cash contributions made during the taxable year to an individual housing account. Limits the amount of such credit to $500 for any taxable year and $2,000 during a lifetime. Sets forth requirements for the establishment of an individual housing account. Imposes penalties for distributions made from an individual housing account which are not used in connection with the purchase of a principal residence. Exempts interest earned on an individual housing account from income taxation. Requires the trustee of an individual housing account to make such reports regarding the maintenance of an individual housing account as the Secretary of the Treasury may require. Prohibits contributions to an individual housing account in excess of prescribed limits and imposes a tax on such excess contributions equal to the tax on excess contributions to an individual retirement account.
United States · United States Congress · 26 February 1979
Authorizes certain taxpayers who received crop production loans from the Commodity Credit Corporation for the 1978 corn crop on or before December 22, 1978, to elect to treat such loans, according to provisions of the Internal Revenue Code, as gross income in 1979. Limits such election to borrowers who also received such loans for the 1977 corn crop during 1978, and who elected to treat such loans as gross income in the year in which they were received.
United States · United States Congress · 26 February 1979
Grants State and local governments full power to tax property and transactions within civil airports owned by the United States.
United States · United States Congress · 22 February 1979
Charitable Organizations Preservation Act of 1979 - Amends the Internal Revenue Code to state that the tax exemption of certain charitable organizations and the allowance of a deduction for contributions to such organizations shall not be construed as the provision of Federal assistance.
United States · United States Congress · 22 February 1979
Amends the Internal Revenue Code to allow an additional income tax exemption for a taxpayer or his spouse who is deaf or deaf-blind.
United States · United States Congress · 22 February 1979
Amends the Internal Revenue Code to include displaced homemakers (as defined by the Comprehensive Employment and Training Act Amendments of 1978) as a targeted group for whom the new employee tax credit is available.
United States · United States Congress · 22 February 1979
Amends the Congressional Budget Act of 1974 to: (1) prohibit total budget outlays from exceeding the level of Federal revenues in any fiscal year; and (2) require the retirement of the public debt by September 30, 2001, through annual five percent reductions in the level of Federal indebtedness set forth in the second concurrent resolution on the budget for fiscal year 1979. Declares that it shall not be in order in either House of Congress to consider or adopt any concurrent resolution on the budget which contravenes such requirements. Permits the Congress to waive such requirements by a concurrent resolution passed by three-fourths of the membership of each House. Amends the Budget and Accounting Act, 1921, to require the budget submitted by the President to reflect such requirements on the basis of the best available estimates.
United States · United States Congress · 22 February 1979
Product and Professional Design Liability Insurance Tax Equity Act of 1979 - Amends the Internal Revenue Code to exempt from the income tax, trusts established for the payment of product liability claims, professional design liability claims, and related expenses. Allows a tax deduction for contributions to such trusts only to the extent they do not exceed the reasonable costs of product and professional liability insurance for the deducting taxpayer.
United States · United States Congress · 22 February 1979
Amends the Internal Revenue Code to allow a nonrefundable income tax credit equal to 30 percent of the tuition and fees paid to an institution of higher education for the education of the taxpayer or any other individual. Provides that scholarships or educational assistance for veterans shall not be taken into account in computing the amount of tuition eligible for the credit. Defines an "institution of higher education" as an educational institution which maintains a regular faculty and curriculum, which offers education above the twelfth grade level, and which qualifies as a charitable organization for purposes of the charitable contributions income tax deduction.
United States · United States Congress · 22 February 1979
Amends the Internal Revenue Code, with regard to income averaging, to reduce the base period income of an individual by the zero bracket amount. Specifies a new formula for computing the tax on averageable income, taking such reduction of base period income into consideration.
United States · United States Congress · 22 February 1979
Tuition Tax Credit Act of 1979 - Amends the Internal Revenue Code to allow individuals a refundable income tax credit for 50 percent of the tuition paid to vocational, or higher educational institutions for the education of such individuals, their spouses, or dependents. Limits the amount of such credit to $500 per individual for the taxable year.
United States · United States Congress · 22 February 1979
Amends the Internal Revenue Code to allow an individual an income tax credit for 70 percent of any voluntary service contribution made by such individual to a nonprofit, tax-exempt institution for the care of the physically handicapped or mentally ill. Limits the amount of such credit to $750 ($1,500 for joint returns). Defines "voluntary service contribution" as an amount computed by multiplying the number of uncompensated hours of service which the taxpayer performs for an institution times the greater of $2 or the Federal minimum wage in effect at the time the service was performed. Requires the taxpayer to be eligible for such credit, to have performed during the taxable year, at least 50 hours of service without compensation, for an institution for the physically handicapped or mentally ill.
United States · United States Congress · 22 February 1979
Small Savers' Act of 1979 - Amends the Internal Revenue Code to exclude from gross income up to $800 of interest income earned on savings accounts.
United States · United States Congress · 22 February 1979
Constitutional Amendment - Prohibits total Federal expenditures from exceeding estimated revenues during any fiscal year. Prohibits the total outstanding debt of the United States from exceeding 30 percent of the gross national product. Suspends such prohibitions during a declared war or upon the adoption of a joint resolution, approved by the President, stating that a national emergency so requires. Permits expenditures to exceed revenues in any fiscal year for which the Congress projects a real growth rate of the economy of less than three percent. Requires any resulting deficit to be extinguished within five fiscal years.
United States · United States Congress · 21 February 1979
Repeals the authority of the Secretary of the Treasury to authorize funds to detect and prosecute persons guilty of violating or conspiring to violate the internal revenue laws, in cases where such expenses are not otherwise provided for by law.
United States · United States Congress · 21 February 1979
Authorizes appropriations for the Coast Guard for fiscal year 1980. Sets forth the amount of funds allocated for: (1) operation and maintenance expenses; (2) acquisition, construction, rebuilding, and improvement of aids to navigation, shore facilities, vessels, and aircraft, including equipment related thereto; (3) alteration or removal of bridges over navigable waters of the United States, constituting obstructions to navigation; and (4) research, development, test, and evaluation. Permits the Coast Guard to have an end-of-year strength for active duty personnel of 39,027, provided that such ceiling does not include members of the Ready Reserve called to active duty. Specifies the average military training student loads for the Coast Guard as follows: (1) recruit and special training: 4,125 students; (2) flight training: 125 students; (3) professional training in military and civilian institutions: 425 students; and (4) officer acquisitions: 1,000 students.
United States · United States Congress · 21 February 1979
Amends the Council on Wage and Price Stability Act to extend the authority granted by such Act to September 30, 1981, and to authorize appropriations in the following amounts: $6,952,000 for fiscal year 1979; $8,483,000 for fiscal year 1980; and $8,483,000 for fiscal year 1981.
United States · United States Congress · 21 February 1979
Amends the Internal Revenue Code to reduce the period for the amortization of specified pollution control facilities constructed after December 31, 1978 from 60 months to 12 months.
United States · United States Congress · 21 February 1979
Amends the Internal Revenue Code to replace the current ratio exclusion of part of an annuity from gross income with an exclusion of any qualified retirement benefit in an amount equal to the maximum social security benefit which could be paid to an individual under the old-age insurance benefit provisions of the Social Security Act. Specifies formula modifications of such exclusion for married individuals filing joint or separate returns.
United States · United States Congress · 21 February 1979
Amends the Internal Revenue Code to allow an income tax deduction for tuition paid by the taxpayer for the higher education of himself, his spouse, or his dependents. Limits such deduction to tuition costs which exceed three percent of the taxpayer's adjusted gross income.
United States · United States Congress · 21 February 1979
Extends through fiscal year 1984 the entitlement periods for the authorization of appropriations under the State and Local Fiscal Assistance Act of 1972.
United States · United States Congress · 21 February 1979
Amends the Internal Revenue Code to exclude from gross income up to $1,000 ($1,500 for joint returns, $750 for married individuals filing separately) of interest income earned on a savings account. Reduces the amount of such exclusion by $1 for each dollar that the taxpayers adjusted gross income exceeds $10,000. ($15,000 for joint returns, $7,500 for married individuals filing separately).
United States · United States Congress · 21 February 1979
National Science Foundation Authorization Act for Fiscal Years 1980 and 1981 - Authorizes appropriations for activities of the National Science Foundation for fiscal year 1980, including the following categories: (1) mathematical and physical sciences and engineering; (2) astronomical, atmospheric, earth and ocean sciences; (3) United States Antarctic Program; (4) biologic, behavioral, and social sciences; (5) science education programs; (6) applied science and research applications; (7) scientific, technological, and international affairs; and (8) program development and management. Authorizes appropriations as necessary to the National Science Foundation for fiscal year 1981. Limits the transfer of funds from one category to another.
United States · United States Congress · 21 February 1979
Amends the Internal Revenue Code to allow an income tax deduction for that portion of real property taxes assessed against local benefits of a kind tending to increase the value of the property assessed which are properly allocable to the construction, maintenance, or finance costs of sewage treatment plants.
United States · United States Congress · 21 February 1979
Amends the Internal Revenue Code to provide identical income tax rates for single persons and married couples filing joint returns. Limits the earned income that must be reported by a married person filing a separate return to the amount actually earned by that individual.
United States · United States Congress · 15 February 1979
Amends the Endangered Species Act of 1973 to authorize appropriations to carry out the purpose of such Act during fiscal years 1980, 1981, and 1982.
United States · United States Congress · 15 February 1979
Amends the Internal Revenue Code to allow as an income tax deduction the reasonable and necessary expenses paid or incurred by an individual (but not more than $500 for any taxable year) for transportation between his residence and place of business or employment.