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1,001 records in US in 2001
United States · United States Congress · 7 March 2001
Amends the Internal Revenue Code to expand the credit for expenditures to provide access to disabled individuals to include modifications enabling inter-city buses to meet Americans with Disabilities Act requirements.
United States · United States Congress · 7 March 2001
Amends the Internal Revenue Code to include life insurance companies as an "includible corporation" for purposes of filing consolidated tax returns. Permits an affiliated group which includes at least one domestic insurance company that elects to file a consolidated return rather than pay tax under certain life insurance provisions to use a phased-in percentage of insurance company net operating loss in determining its own taxable income. (Permits unused loss carryover.) Provides for: (1) subsidiary stock basis adjustment; and (2) waiver of the five-year reconsolidation waiting period for certain formerly includible corporations which became nonincludible as a result of becoming a subsidiary of a nonincludible life insurance company.
United States · United States Congress · 7 March 2001
Amends the Internal Revenue Code to prohibit an employee of a political subdivision of a State from being treated as having terminated such employee's employment relationship with such subdivision by reason of the abolition of such subdivision if, as a result of such abolition (or other consolidation), such employee becomes an employee of the State and continues to hold the same or substantially the same position with the State.
United States · United States Congress · 7 March 2001
Stop Tax-Exempt Arena Debt Issuance Act - Amends the Internal Revenue Code to treat certain bonds used directly or indirectly for financing professional sports facilities as private activity bonds and not as qualified bonds, except for certain in progress or approved projects, facilities with final bond resolutions, and current refundings.
United States · United States Congress · 7 March 2001
Mass Transit Tax Credit Act of 2001 - Amends the Internal Revenue Code to allow a business credit (25 percent of qualifying costs) for employers who provide their employees with certain mass transportation fringe benefits.
United States · United States Congress · 7 March 2001
Sets forth the rule (modified closed) for the consideration of H.R. 3 (individual income tax rate reduction).
United States · United States Congress · 7 March 2001
Expresses the sense of Congress calling for use of a legislative "trigger" mechanism that: (1) links the phase in of long-term, Federal surplus-reducing actions adopted by the 107th Congress to actual budgetary outcomes over the next ten fiscal years; and (2) outlines specific action that shall be taken should specified levels of Federal debt reduction or on-budget surpluses not be realized, in order to maintain fiscal discipline and continue reducing the national debt.
United States · United States Congress · 6 March 2001
Leave No Child Behind Tax Credit Act of 2001 - Amends the Internal Revenue Code to allow a maximum $250 ($500 for joint filers) annual credit for contributions to charitable organizations that provide elementary and secondary student scholarships.
United States · United States Congress · 6 March 2001
Amends the Internal Revenue Code to revise and rename section 24 (Child Tax Credit) as the Family Care Credit. Includes, in addition to the $500 per child credit, a $3,000 credit per qualifying individual requiring specified long-term care.
United States · United States Congress · 6 March 2001
Make College Affordable Act of 2001 - Amends the Internal Revenue Code to allow an annual income-adjusted deduction for qualified higher education expenses (tuition and academic fees) paid on behalf of a taxpayer, spouse, dependent, or grandchild. (Prohibits the use in the same year of such deduction and the Hope and Lifetime Learning Credits.) Establishes an annual income-adjusted credit (up to $1,500) for the interest paid during the first 60 months of a qualified higher education loan by a non-dependent taxpayer.
United States · United States Congress · 6 March 2001
Residential Solar Energy Tax Credit Act - Amends the Internal Revenue Code to allow a limited tax credit through tax year 2006 for residential solar energy property equal to the sum of: (1) 15 percent of the taxpayer's qualified photovoltaic property expenditures during the taxable year; and (2) 15 percent of the taxpayer's qualified solar water heating property expenditures during the same year.
United States · United States Congress · 6 March 2001
Vaccinate America's Children Now Act - Amends the Internal Revenue Code to reduce from 75 cents to 25 cents per dose the tax on taxable vaccines.
United States · United States Congress · 6 March 2001
Hidden Rate Elimination Act of 2001 - Amends the Internal Revenue Code to provide for a reduction in tax rates for individuals for calendar year 2002, as well as further reductions through calendar year 2006. Repeals the phaseout of personal exemptions. Repeals the overall limitation on itemized deductions.
United States · United States Congress · 6 March 2001
AMT Rate Reduction Act of 2001 - Amends the Internal Revenue Code to provide for a reduction in tax rates for individuals for calendar year 2002, as well as further reductions through calendar year 2006. Provides for a reduction in the alternative minimum tax for individuals.
United States · United States Congress · 6 March 2001
Veterans Tobacco-Related Illness Benefits Restoration Act of 2001 - Repeals a Federal provision which prohibits a veteran's disability or death from being considered to have resulted from a personal injury suffered or a disease contracted in the line of duty on the basis that it resulted from the use of tobacco products during the veteran's military, naval, or air service. Provides that such repeal shall apply to any claim for compensation received by the Secretary of Veterans Affairs before or after enactment of this Act. Prohibits the Director of the Office of Management and Budget from making any estimate of changes in direct spending outlays under provisions of the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) for any fiscal year resulting from the enactment of this Act.
United States · United States Congress · 6 March 2001
Medicare Education and Regulatory Fairness Act of 2001 - Amends title XVIII (Medicare) of the Social Security Act (SSA) concerning: (1) prospective application only of certain regulations prescribed by the Secretary of Health and Human Services (HHS); and (2) certain requirements for judicial and regulatory challenges of regulations. Requires the Secretary, with respect to Medicare audits, except when clear and convincing evidence exists of fraud or similar fault, to give a physician, provider of services, or provider of ambulance services (physicians or providers) the option of entering into: (1) an arrangement to offset alleged overpayments against future payments; or (2) a repayment plan with its carrier or fiscal intermediary to recoup such an overpayment. Prohibits the Secretary from taking any action to recoup an overpayment or to impose a penalty during the period in which a physician or provider is appealing a determination that such an overpayment has been made or the amount of the overpayment. Prohibits carriers, absent cause, from demanding the production of records or documentation before paying a Medicare claim. Amends SSA title XI with respect to prohibited extensions of remuneration to a Medicare-eligible individual to influence a choice of provider, practitioner, or supplier. Excludes from the meaning of remuneration any waiver of copayment made in a written, mailed communication with existing patients. Amends SSA title XVIII with regard to: (1) construction of hearing rights related to decisions to deny or not renew a physician enrollment agreement; (2) the post-payment audit process; (3) definitions relating to physicians or providers; and (4) the right to appeal on behalf of deceased beneficiaries. Amends SSA title XVIII to require carriers, fiscal intermediaries, and contractors to conduct education programs (funded from the Medicare Integrity Program) for physicians and providers on billing, coding, cost reporting, and documentation regulations and procedures. Outlines provisions with regard to certain information requests from physicians and providers. Amends SSA title XVIII to provide for the inclusion of regulatory costs in the calculation of the sustainable growth rate with respect to the costs of physicians' services. Prohibits the Health Care Financing Administration (HCFA) from implementing any new evaluation and management documentation guidelines under Medicare, unless it: (1) has provided for an assessment of the proposed guidelines by organizations representing physicians; (2) has established a plan that contains specific goals, including a schedule, for improving use of such guidelines; (3) has completed a minimum of four pilot projects to test such guidelines; and (4) finds that specified objectives will be met in the implementation of such guidelines.
United States · United States Congress · 6 March 2001
Child Support Fairness and Tax Refund Interception Act of 2001 - Amends title IV part D (Child Support and Establishment of Paternity) of the Social Security Act to provide for the use of the tax refund intercept program to collect past-due child support on behalf of children who are not minors.
United States · United States Congress · 6 March 2001
Amends the Internal Revenue Code to provide a five-year extension of the credit for electricity produced from a qualified wind facility.
United States · United States Congress · 6 March 2001
Amends the Internal Revenue Code revise the excise tax on tires to impose on truck tires of the type used on highway vehicles, if wholly or in part made of rubber, sold by the manufacturer, producer, or importer a tax equal to 8 cents for each 10 pounds of the tire load capacity in excess of 3500 pounds.
United States · United States Congress · 6 March 2001
Amends the Internal Revenue Code to permit the exemption from Federal income tax of interest on a bond if, as of the date of the bond being refunded, the bond would not be classified as a private activity bond.
United States · United States Congress · 6 March 2001
Open Space Preservation Act of 2001 - Amends the Internal Revenue Code to exclude from gross income the gain from the sale or exchange of farmland if there is a covenant prohibiting any use other than as farmland.
United States · United States Congress · 6 March 2001
Alternative Minimum Tax Repeal Act of 2001 - Amends the alternative minimum tax provisions of the Internal Revenue Code to: (1) state that the tentative minimum tax on any taxpayer other than a corporation for any taxable year beginning after December 31, 2010, shall be zero; and (2) provide for reductions in such tax until such time.
United States · United States Congress · 6 March 2001
Paul Coverdell Open Space Conservation Farmers and Ranchers Relief Act of 2001 - Amends the Internal Revenue Code to allow a limited tax credit, in the case of a qualified conservation organization, in the amount of the taxpayer's qualified conservation expenditures.
United States · United States Congress · 6 March 2001
Amends the Internal Revenue Code to extend the exclusion of gain on the sale of a principal residence to qualified farmland sold with the residence.
United States · United States Congress · 6 March 2001
Corporation Income Tax Rate Reduction Act of 2001 - Amends the Internal Revenue Code to provide for reductions in both individual and corporate income tax rates.
United States · United States Congress · 6 March 2001
Farmland Preservation Act of 2001- Amends the Internal Revenue Code to exclude from a decedent's gross estate qualified farmland which is restricted in perpetuity to use as farmland under a qualified farmland conservation easement.
United States · United States Congress · 6 March 2001
Amends the Internal Revenue Code to exclude from the gross income of an individual certain amounts received under the National Health Service Corps Scholarship program, the Armed Forces Health Professions Scholarship and Financial Assistance program, the National Institutes of Health Undergraduate Scholarship program, or any State program determined to have substantially similar objectives as such programs.
United States · United States Congress · 6 March 2001
Amends the Internal Revenue Code to permit the exclusion from gross income of damages received due to emotional distress.
United States · United States Congress · 6 March 2001
Skilled Workforce Enhancement Act of 2001 - Amends the Internal Revenue Code to provide small employers with a highly skilled trades training credit.
United States · United States Congress · 6 March 2001
Amends the Internal Revenue Code to qualify employment of displaced homemakers for the targeted jobs income tax credit. Defines "displaced homemaker" as an individual who: (1) has not worked in the labor force for the five year period ending on the hiring date but has, during such period, worked in the home providing unpaid services for family members; and (2) has been dependent on public assistance or on the income of another family member but is no longer supported by that income or is receiving public assistance on account of dependent children in the home.
United States · United States Congress · 6 March 2001
Amends the Internal Revenue Code to exclude unemployment compensation from gross income.
United States · United States Congress · 6 March 2001
Constitutional Amendment - Requires Congress to tax all persons progressively in proportion to their income.
United States · United States Congress · 5 March 2001
PILT and Refuge Revenue Sharing Permanent Funding Act - Provides permanent funding for the following programs: (1) Bureau of Land Management Payment in Lieu of Taxes (PILT); and (2) the U.S. Fish and Wildlife Service's refuge revenue sharing program.
United States · United States Congress · 5 March 2001
Medicare Education and Regulatory Fairness Act of 2001 - Amends title XVIII (Medicare) of the Social Security Act (SSA) concerning: (1) prospective application only of certain regulations prescribed by the Secretary of Health and Human Services (HHS); and (2) certain requirements for judicial and regulatory challenges of regulations. Requires the Secretary, with respect to Medicare audits, except when clear and convincing evidence exists of fraud or similar fault, to give a physician, provider of services, or provider of ambulance services (physicians or providers) the option of entering into: (1) an arrangement to offset alleged overpayments against future payments; or (2) a repayment plan with its carrier or fiscal intermediary to recoup such an overpayment. Prohibits the Secretary from taking any action to recoup an overpayment or to impose a penalty during the period in which a physician or provider is appealing a determination that such an overpayment has been made or the amount of the overpayment. Prohibits carriers, absent cause, from demanding the production of records or documentation before paying a Medicare claim. Amends SSA title XI with respect to prohibited extensions of remuneration to a Medicare-eligible individual to influence a choice of provider, practitioner, or supplier. Excludes from the meaning of remuneration any waiver of copayment made in a written, mailed communication with existing patients. Amends SSA title XVIII with regard to: (1) construction of hearing rights related to decisions to deny or not renew a physician enrollment agreement; (2) the post-payment audit process; (3) definitions relating to physicians or providers; and (4) the right to appeal on behalf of deceased beneficiaries. Amends SSA title XVIII to require carriers, fiscal intermediaries, and contractors to conduct education programs (funded from the Medicare Integrity Program) for physicians and providers on billing, coding, cost reporting, and documentation regulations and procedures. Outlines provisions with regard to certain information requests from physicians and providers. Amends SSA title XVIII to provide for the inclusion of regulatory costs in the calculation of the sustainable growth rate with respect to the costs of physicians' services. Prohibits the Health Care Financing Administration (HCFA) from implementing any new evaluation and management documentation guidelines under Medicare, unless it: (1) has provided for an assessment of the proposed guidelines by organizations representing physicians; (2) has established a plan that contains specific goals, including a schedule, for improving use of such guidelines; (3) has completed a minimum of four pilot projects to test such guidelines; and (4) finds that specified objectives will be met in the implementation of such guidelines.
United States · United States Congress · 5 March 2001
Encouraging Investment in Small Business Act - Amends the Internal Revenue Code with respect to qualified small business (QSB) stock (section 1202) to: (1) increase the amount of gain excluded from the sale of such stock to 75 percent; (2) reduce the holding period applicable to such sale to three years; (3) exclude such gain from alternative minimum tax consideration; (4) increase the active business working capital requirement to five years; (5) permit a QSB to make specified purchases of its own stock without losing the gain exclusion if made for a business purpose; (6) exclude biotechnology and aquaculture businesses from QSB status; (7) increase the cap on eligible gain for joint returns to $20,000; (8) reduce the capital gains rate for such gains; and (9) increase the related rollover period to 180 days.
United States · United States Congress · 5 March 2001
Sets forth the congressional budget for the Government for FY 2002. Lists recommended budgetary levels and amounts with respect to: (1) Federal revenues; (2) new budget authority; (3) budget outlays; (4) deficits; (5) public debt; and (6) debt held by the public. Sets forth specified amounts of revenues and outlays of the Federal Old-Age and Survivors and Disability Insurance Trust Funds, including those for administrative expenses. Lists the appropriate levels of new budget authority and budget outlays for specified major functional categories. Authorizes certain reductions in revenues in the event of estimates of negative economic growth or gross Federal debt reduction.
United States · United States Congress · 1 March 2001
Yankton Sioux Tribe and Santee Sioux Tribe Equitable Compensation Act - Establishes in the Treasury the Yankton Sioux Tribe Development Trust Fund and the Santee Sioux Tribe Development Trust Fund. Directs the Secretary of the Treasury to withdraw the aggregate amount of interest deposited into the Funds each fiscal year (beginning with the 11th fiscal year after this Act's enactment date) and transfer that amount to the Secretary of the Interior for making payments to the Yankton Sioux Tribe and the Santee Sioux Tribe for carrying out projects and programs under each Tribe's Tribal Plan. Directs the tribal council of each Tribe to prepare a Tribal Plan for using payments for carrying out projects and programs to promote: (1) economic development; (2) infrastructure development; or (3) the educational, health, recreational, and social welfare objectives of the Tribe and its members. Extinguishes all monetary claims of the Tribes against the United States for loss of value or use of land resulting from the Fort Randall and Gavins Point projects of the Pick-Sloan Missouri River Basin program upon the transfer of funds to such Tribes.
United States · United States Congress · 1 March 2001
Bankruptcy Reform Act of 2001 - Amends Federal bankruptcy law governing: (1) conversion of bankruptcy petitions; (2) abusive creditor practices; (3) debt reaffirmation and credit counseling; (4) domestic support obligations; (5) personal injury claims resulting from drug or alcohol-impaired operation of a motor vehicle or vessel; (6) Federal criminal law enforcement regarding abusive reaffirmations of debt; (7) fraudulent bankruptcy schedules; (8) education and retirement benefits; (9) privacy protection of debtor's nonpublic personal information; and (10) nondischargeability of debts resulting from civil restitution or damages for debtor's willful or malicious injury that caused personal injury or death of an individual, or violations of laws relating to the provision of lawful goods and services. Prescribes guidelines regarding: (1) discouragement of bankruptcy abuse; (2) general and small business bankruptcy; (3) bankruptcy data dissemination and bankruptcy tax provisions; (4) incorporation into the bankruptcy code of the Model Law on Cross-Border Insolvency; and (5) financial contracts and transfers entered into with an insolvent insured depository institution before its conservatorship or receivership (including securities broker/commodity broker liquidation). Reenacts Chapter 12, Adjustment of Debts of a Family Farmer with Regular Annual Income. Prescribes guidelines for insolvent health care businesses and attendant patients' rights. Mandates appointments and extensions for certain additional temporary bankruptcy judgeships. Prescribes additional consumer credit disclosures.
United States · United States Congress · 1 March 2001
Amends the Internal Revenue Code to make provisions respecting survivor benefits attributable to a public service officer killed in the line of duty applicable to benefits received after December 31, 2000.
United States · United States Congress · 1 March 2001
Small Business Jobs Tax Credit Act of 2001 - Amends the Internal Revenue Code to include a "qualified small business employee" (an employee who is either hired by a qualified small business located in a development zone or who is hired by a qualified small business and who lives in such a zone) as a member of a targeted group for purposes of computing the work opportunity credit.
United States · United States Congress · 1 March 2001
Technology Bond Initiative of 2001 - Amends the Internal Revenue Code to create a limited credit for the holder of a "qualified technology bond" (as defined).
United States · United States Congress · 1 March 2001
Steel Revitalization Act of 2001 - Directs the President to impose quotas, tariff surcharges, or other measures on, and to negotiate enforceable voluntary export restraint agreements with respect to, imports of steel products in order to ensure that: (1) the tonnage of iron ore, coke and coke products, semifinished steel, and pig iron imported into the United States during any month does not exceed the average tonnage of each product that was imported monthly into the United States during the 36-month period preceding July 1997; and (2) the share of domestic consumption of any other applicable steel product in the United States derived from imports during any month does not exceed the average monthly share of domestic U.S. consumption of that steel product during any month in the 36-month period preceding July 1997. Authorizes the Customs Service to refuse entry into the U.S. customs territory for a five-year period of any steel products that exceed their allowable levels. Establishes: (1) the Steel Retiree Health Care Board in the Department of Labor; (2) the Steelworker Retiree Health Care Trust Fund; and (3) the Health Care Benefit Costs Assistance Program. Sets forth the functions of the Board, including to: (1) provide, under the Health Care Benefit Costs Assistance Program, for payments to designated steelworker group health plans to assist in the funding of qualified retiree health benefits under such plans; and (2) establish policies for the investment and management of the Steelworker Retiree Health Care Trust Fund that provides for prudent investments and low administrative costs. Amends the Internal Revenue Code to impose an excise tax on steel sold by the manufacturer, producer, or importer (such taxes to be deposited into the Steelworker Retiree Health Care Trust Fund). Amends the Emergency Steel Loan Guarantee Act of 1999 to increase the aggregate amount of loans guaranteed and outstanding (including additional costs of such loans) at any one time under Emergency Steel Guarantee Loan Program or with respect to a single qualified steel company. Requires the Loan Guarantee Board to approve or deny an application for a guarantee within 45 days after its receipt. Authorizes any person who acquires another person that produces any of the specified categories of steel products contained in this Act to apply to the Secretary of Commerce for a grant to defray the costs necessary to bring, and maintain, the resulting entity into compliance with U.S. environmental laws. Requires the Secretary to make a determination whether or not such mergers will promote the retention of at least 80 percent of the jobs of the steel workers and production of capacity of such steel products. Sets forth penalties for failure to achieve such retention levels.
United States · United States Congress · 1 March 2001
National Beverage Container Reuse and Recycling Act of 2001 - Amends the Solid Waste Disposal Act to prohibit the sale of certain beverages unless the containers carry a refund value of ten cents. Makes unclaimed refunds (the amount by which the total refund value of all containers sold by distributors exceeds the amount paid by distributors to persons in a State) available to a State for carrying out pollution prevention and recycling programs. Prohibits distributors and retailers from: (1) selling beverages in metal beverage containers with detachable openings; and (2) disposing of containers subject to this Act or any metal, glass, or plastic from such containers (other than the top or seal) in landfills or solid waste disposal facilities. Makes this Act inapplicable to States that have adopted requirements similar to those under this Act or that have demonstrated a recycling or reuse rate for beverage containers of at least 80 percent. Prohibits States or political subdivisions that impose taxes on the sale of beverage containers from imposing any tax on the amount attributable to the refund value.
United States · United States Congress · 1 March 2001
Savings Account for Every American Act of 2001 - Requires each covered employer to: (1) have in effect throughout each calendar year a S.A.F.E. account payroll deduction program for eligible employees; (2) deduct from each eligible employee's wages and pay the prescribed employee contribution to the employee's designated S.A.F.E. account; and (3) after the employee has maintained a S.A.F.E. account for 15 calendar years, pay into it the prescribed employer contribution. Provides for participation of self-employed individuals. Allows any individual who has been assigned a Social Security account number, and has been paid wages or has derived self-employment income, to elect to be eligible for the S.A.F.E. account program on or after January 1, 2002. Makes an election ineffective if the individual is entitled to an old age or a disability insurance benefit under the Social Security Act. Directs the Office of Personnel Management to study and report to the President and the Congress on how to provide for the application of this Act to Federal civilian and military personnel. Amends the Internal Revenue Code to allow an individual taxpayer a deduction from gross income of the aggregate amount paid in cash during the taxable year by or on behalf of such individual to a S.A.F.E. account. Includes any amount distributed out of a S.A.F.E. account in the distributee's gross income, unless: (1) the account beneficiary has attained age 59-and-a-half; (2) the account beneficiary has died; or (3) the distribution has paid for any qualified long-term health insurance contract, disability insurance, or term life insurance. Makes exceptions for certain other distributions as well. Subjects to an additional tax of 20 percent any account distribution which must be included in gross income. Exempts a S.A.F.E. account from income taxation unless it has terminated according to certain rules. Subjects excess contributions to S.A.F.E. accounts to the same excise tax for excess contributions to individual retirement accounts. Subjects S.A.F.E. accounts also to the excise tax for prohibited transactions.
United States · United States Congress · 1 March 2001
Save Social Security First Act of 2001 - Requires the Secretary of the Treasury, at the end of each fiscal year for which the budget is in surplus, to transfer from the general fund of the Treasury an amount equal to such surplus to the Federal Old-Age and Survivors and Disability Insurance Trust Funds. Divides such amount between such funds in the same proportion as all other receipts of such funds in that year. Amends the Congressional Budget Act of 1974 to require, if the budget for the current year or the fiscal year preceding such year was not in surplus, a vote of at least two-thirds of the Members voting for passage of any legislation that repeals, increases, or waives any discretionary spending limit set forth in the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) or repeals or waives pay-as-you-go sequestration provisions. Provides that any transfer of funds required by this Act shall not count as an outlay for purposes of pay-as-you-go requirements and exempts such transfers from sequestration under the Gramm-Rudman-Hollings Act.
United States · United States Congress · 1 March 2001
Long-Term Care and Retirement Security Act of 2001 - Amends the Internal Revenue Code to allow: (1) a deduction (based on years of continuous coverage) for eligible long-term care insurance premiums for a taxpayer, spouse, and dependents, including accelerated deduction percentages for persons who are 55 years old; and (2) long-term care insurance to be offered under cafeteria plans and flexible spending arrangements. Allows an income-adjusted (limited) credit for eligible individuals with long-term care needs. Sets forth specified requirements for qualifying long-term care insurance contracts.
United States · United States Congress · 1 March 2001
Neighbor to Neighbor Act - Amends the Internal Revenue Code respecting charitable contributions to: (1) allow non-itemizing taxpayers a limited charitable deduction; (2) exclude charitable deductions from the income-based limitation on itemized deductions: (3) repeal the special limitation on charitable contributions of capital gain property; (4) extend the excess contribution carryover period; and (5) allow tax-free distributions from individual retirement accounts (IRAs) for qualifying charitable purposes.
United States · United States Congress · 1 March 2001
Civil Rights Tax Relief Act of 2001 - Amends the Internal Revenue Code to exclude from gross income amounts received by a claimant on account of claims based on unlawful discrimination (as defined). Permits income averaging for backpay and frontpay awards received on account of such claims.
United States · United States Congress · 1 March 2001
Amends the Internal Revenue Code to allow individuals who are exempt from the self-employment tax because of their religious beliefs to establish pension plans.
United States · United States Congress · 1 March 2001
Amends the Internal Revenue Code to classify certain restaurant buildings as 15-year depreciable property.