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Records whose title is actually about this topic. Use a country filter if the list is still too broad.
1,051 records in US in 1983
United States · United States Congress · 6 January 1983
Amends title II (Old Age, survivors and Disability Insurance) of the Social Security Act to prohibit the taxation of title II benefits.
United States · United States Congress · 6 January 1983
Long-Range Research and Development Tax Planning Act of 1983 - Amends the Internal Revenue Code to make permanent the income tax credit for increased research activities. Requires the allocation of all expenditures made for research and experimentation conducted in the United States to U.S. source income, for income tax purposes.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to allow the residential energy conservation tax credit for wood or peat burning stoves.
United States · United States Congress · 6 January 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to make permanent the increase in the excise tax on cigarettes. Amends the Internal Revenue Code to provide for cost-of-living adjustments in the rate of such tax.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to allow an income tax deduction for State and local public utility taxes.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to allow an income tax credit for the purchase of a model year 1981 or later highway vehicle which is manufactured in the United States and which is purchased by the taxpayer after January 1, 1983, and before December 31, 1984. Limits the amount of such credit to $500 or $750 in the case of a certified high fuel efficiency vehicle.
United States · United States Congress · 6 January 1983
Individual Housing Act of 1983 - Amends the Internal Revenue Code to allow an income tax deduction for cash contributions to a savings account established for the benefit of the taxpayer (or the taxpayer and spouse if married) for the exclusive purpose of purchasing the taxpayer's first principal residence. Limits the maximum annual deduction to $5,000, with a maximum lifetime deduction of $15,000. Excludes distributions from such account from gross income if they are used exclusively for the purchase of a first principal residence. Imposes a ten percent surtax on distributions from an individual housing account which are not used for the purchase of a principal residence. Requires the trustee of an individual housing account to report on the maintenance of the account. Imposes a penalty for failure to file required reports.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to exclude from gross income up to $1,250 ($2,500 for joint returns) of interest earned on a savings account maintained in a savings and loan or similar institution.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to allow: (1) the exclusion from gross income of the interest earned on a national home ownership bond; and (2) an income tax credit for 50 percent of the amount of interest excluded. Defines "national home ownership bonds" as certificates of deposit issued by a qualified financial institution to provide home financing ("qualified owner financing"). Requires the certificates to have a five year maturity, an investment yield not exceeding eight percent compounded quarterly, and be issued in denominations of $1,000 or any multiple of $1,000. Defines "qualified owner financing" to mean financing provided in connection with acquisition of a single family residence: (1) which becomes the principal residence of the individual to whom the financing is provided; and (2) the original use of which begins with that individual. Specifies other requirements with respect to the security on the property, the interest rate charged, the assumability of the loan, prepayment provisions, and the ceiling amount for such financing.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to reinstate the partial exclusion from gross income of dividend and interest income received by an individual taxpayer. Limits the amount of such exclusion to $200 ($400 for joint returns) for a taxable year. Repeals provisions of the Economic Recovery Tax Act of 1981 which provided an increased exclusion of interest income in 1985 and disallowed an exclusion for dividends received from real estate investment trusts.
United States · United States Congress · 6 January 1983
Residential Rental Housing Tax Incentive Act of 1983 - Amends the Internal Revenue Code to allow a taxpayer to elect to depreciate residential rental property under the straight line method, based on a period of ten years, if the original use of such property begins with the taxpayer. Allows the depreciation of low-income housing using a base period of eight years. Defines "low-income housing" as a building where at least 20 percent of the dwelling units are occupied by families and individuals with low or moderate incomes and where the rent does not exceed 30 percent of the family income. Exempts residential rental property and low-income housing from amortization requirements for construction period interest and taxes. Revises rules for the depreciation of low-income rehabilitated housing where 20 percent or more of the housing units are rented by low or moderate income families. Increases the amount of low-income housing rehabilitation expenditures eligible for depreciation from $20,000 to $40,000. Eliminates the provision for recapture of depreciation for rehabilitation expenditures. Provides for a limited income tax credit equal to the amounts paid or incurred by the taxpayer for repairs and maintenance of low-income housing.
United States · United States Congress · 6 January 1983
Rescinds any legislation granting Members of Congress an income tax deduction for living expenses if any other taxpayer would not be entitled to such a deduction for similar expenses.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to permit States and local governments to provide statements of tax refunds, credits, and offsets to individuals at any time during the calendar year for which such governments make a return, but not later than January 31 of the year following the year of the return. (Current law requires such statements to be furnished in January of the year following the year of the return.) Eliminates the requirement to furnish such statements with respect to any refunds, credits, or offsets made before January 1, 1983.
United States · United States Congress · 6 January 1983
Permits taxpayers to designate on their income tax returns an election to contribute any portion of their income tax refunds or any additional contributions forwarded with the returns to support the National Endowment for the Arts (Arts Endowment) or the National Endowment for the Humanities (Humanities Endowment) or both. Directs the Secretary of the Treasury to modify income tax return forms to notify taxpayers of their option to contribute. Authorizes the transfer of designated amounts at least quarterly to the Arts Endowment and the Humanities Endowment.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to allow an individual aged 62 or older an exclusion from gross income of all interest income.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to allow pensioners under a public retirement system and other retirees aged 65 or over a $5,000 exclusion from gross income for any amount received as an annuity, pension, or other retirement benefit.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to exempt from the windfall profit tax any domestic crude oil owned through a royalty interest.
United States · United States Congress · 6 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 · 6 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 · 6 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 · 6 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 · 6 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 · 6 January 1983
Repeals specified provisions of the Omnibus Budget Reconciliation Act of 1982 which for FY 1983 through 1985: (1) reduce and delay cost of living increases in annuities and retired or retainer pay based on Government service; and (2) reduce, in relation to the amount of such increases, the pay of members and former members of the uniformed services holding Federal civilian positions.
United States · United States Congress · 6 January 1983
Self-Employed Tax Status Clarification Act of 1983 - Amends the Internal Revenue Code to specify three alternative standards for determining whether certain individuals qualify as self-employed for purposes of social security taxation. Treats an individual as self-employed if such individual: (1) controls the total number of his work hours; (2) does not maintain a principal place of business, or, if he does, such place of business is not provided, or is not provided rent-free, by the person for whom such individual performs services; (3) has substantial investment in his business and earns income based upon sales or output rather than upon number of hours worked; (4) performs services pursuant to a written contract and is provided written notice of his responsibility with respect to income and self-employment taxes; and (5) the recipient of such individual's services files returns disclosing payments made to such individual. Treats an individual as being self-employed if such individual; (1) has substantial investment in the assets used to perform such service; (2) owns the assets or holds them under a lease agreement; (3) is responsible for the maintenance of the assets; (4) bears the principal burden of the operating costs of the assets; (5) is responsible for supplying personal services necessary in the performance of the business; and (6) performs such services pursuant to a contract. Provides that failure of the taxpayer to file information returns with respect to remuneration received while self-employed shall not disqualify him as self-employed unless such failure was willful or intentional. Treats an individual as being self-employed if such individual performs similar services for five or more clients during the preceding year or is expected to perform services for five or more such clients during the taxable year. States that no inference shall be made about the employment status of a taxpayer for failure to comply with any of the criteria specified by this Act. Requires the Secretary of the Treasury to report to the tax writing committees of the Congress on taxpayer compliance with the self-employment criteria specified by this Act.
United States · United States Congress · 6 January 1983
Prohibits a State from imposing an income tax on any individual who is not a resident or domiciliary of such State.
United States · United States Congress · 6 January 1983
Prohibits a State from taxing the income of any nonresident who works in a Federal area located in that State.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to provide an income and estate tax deduction of $25,000 for decedents who donate bodily organs for use in transplants.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to make permanent the exemption from the Federal unemployment tax of services performed by full-time students for summer camps.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to allow an income tax credit for 25 percent of expenditures for the purchase and installation of residential security devices. Limits the amount of such credit to $250 for a taxable year. Allows a 100 percent credit for individuals age 65 and older, limited to $500 for a taxable year. Directs the Secretary of the Treasury to adjust annually the dollar limits on the tax credit to reflect fluctuations in the crime rate. Provides for a three year carryover of unused credit amounts.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to allow an income tax deduction, not to exceed $200, for 50 percent of the cost of the purchase and installation of teletypewriters for use by individuals whose sight, hearing, or speech is impaired.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to increase to $2,500 the amount of interest which may be excluded from gross income. Amends the Crude Oil Windfall Profit Tax Act of 1980 to repeal the termination date for the tax exclusion of interest and dividend income.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to provide that the normalization rules of the investment tax credit shall apply to natural gas pipelines without restrictions imposed where there is a Federal determination that natural gas is in short supply.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to eliminate the one year holding period requirement for capital gains tax treatment.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to exempt regulated electric utility companies from recapture of investment tax credit amounts used to fund tax credit employee stock ownership plans (TRASOP) when such recapture has been triggered by Government or court action, or by the sale of extra generating capacity to another regulated public utility. Limits such exemption to TRASOP credits that are based on qualified progress expenditures (progress payments for construction jobs requiring two or more years to finish). Permits the recovery of previously recaptured investment tax credit amounts.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to allow individuals age 65 or older an income tax credit for 50 percent of their earned income. Limits such credit to a maximum of $2,000 to $4,000 depending on the taxpayer's age.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to permit an income tax deduction from gross income for fees, court costs, attorney's fees, and other necessary expenses incurred in the adoption of a child. Limits the amount of such deduction to $1,250 for a taxable year.
United States · United States Congress · 6 January 1983
Repeals the windfall profit tax.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to exempt individuals over the age of 70 from the Federal income tax. Provides that, in the case of married individuals filing joint returns, if one spouse meets the age requirement, both spouses shall be treated as meeting such requirement. Excludes nonresident aliens from the provisions of this Act.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to exclude tips from gross income.
United States · United States Congress · 6 January 1983
Prohibits the Secretary of the Treasury from implementing a specified proposed revenue procedure or any other guidelines or regulations for determining whether private tax-exempt schools have forfeited their tax-exempt status through the adoption of racially discriminatory policies, during the period beginning with the enactment of this Act and ending on December 31, 1984.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to increase the rate of the investment tax credit from ten to 15 percent.
United States · United States Congress · 6 January 1983
Flat Rate Tax Act of 1983 - Amends the Internal Revenue Code to repeal the income tax tables. Provides for a flat income tax rate of ten percent for all individuals, estates, and trusts. Repeals all special tax deductions, credits, and exclusions from income for individuals. Increases to $2,000 the amount of the personal tax exemption. Provides for a yearly cost of living adjustment to the amount of the personal tax exemption. Amends the Economic Recovery Tax Act of 1981 to change the effective date of provisions requiring the indexing of the personal tax exemption from 1985 to 1983.
United States · United States Congress · 6 January 1983
Business Energy Tax Credit Act of 1982 - Amends the Internal Revenue Code to extend from 1985 to 1990 the investment tax credit for solar, wind, geothermal, and ocean thermal property.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to repeal the estate tax, the gift tax, and the tax on generation-skipping transfers.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to exclude from gross income all interest income received by an individual. Disallows such exclusion for estates and trusts.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to allow an income tax credit for the educational expenses paid for the elementary, secondary, college, or vocational education of the taxpayer or the taxpayer's spouse or dependents. Limits the amount of the credit to $2,000 for any individual for whom such expenses are paid. Excludes from the definition of "educational expenses" any amount paid for meals, lodging, or similar personal expenses.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to increase from $10,000 to $16,500 the amount of the annual gift tax exclusion beginning in taxable year 1982. Provides for an annual inflation adjustment of such amount based on increases in the Consumer Price Index.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to exclude from the gross income of individual taxpayers all gain from the sale or exchange of capital assets held by such taxpayers for more than one year.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to allow an income tax credit for the installation of a woodburning stove.
United States · United States Congress · 6 January 1983
Amends the Internal Revenue Code to base the civil penalty for tax fraud on only the portion of the underpayment which is due to fraud rather than on the entire underpayment.