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1,101 records in US in 1983

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Records

Bill· HRH.R. 531 (98th)referred

A bill to amend the Internal Revenue Code of 1954 with respect to the deduction of charitable contributions to organizations from which the taxpayer or a member of his family receives services.

United States · United States Congress · 6 January 1983

Amends the Internal Revenue Code to provide that the tax deduction for charitable contributions to a tax-exempt organization shall not be denied solely because of any educational benefit derived by the taxpayer, unless such contribution was used for the direct benefit of the taxpayer or the taxpayer's family.

Bill· HRH.R. 536 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to repeal certain limitations on industrial development bonds.

United States · United States Congress · 6 January 1983

Amends the Internal Revenue Code to remove restrictions for the tax exclusion of interest on bonds for certain irrigation dams and for qualified steam- generating or alcohol producing facilities. Repeals requirements relating to: (1) the registration and guarantee of bonds under an energy program; (2) public approval of industrial development bonds; and (3) information reporting requirements for certain bonds.

Bill· HRH.R. 498 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to prohibit the Internal Revenue Service from terminating for reasons of racial discrimination the tax exempt status of any organization established for the purpose of educational instruction without proper adjudication by a court of the United States or of any State.

United States · United States Congress · 6 January 1983

Amends the Internal Revenue Code to prohibit the Internal Revenue Service from terminating the tax-exempt status of an educational institution for reasons of racial discrimination unless such organization has been adjudicated as racially discriminatory by a State or Federal court.

Bill· HRH.R. 454 (98th)referred

A bill making appropriations to provide for productive employment for the fiscal year 1983, and for other purposes.

United States · United States Congress · 6 January 1983

Makes appropriations for FY 1983 for specified purposes to provide for productive employment. Directs the appropriate congressional committees to: (1) study the current economic crisis with emphasis on long-term recovery and a strong private sector based on a cooperative Government/industry partnership; and (2) present such study findings to the Congress by March 31, 1983, for appropriate action. Appropriates specified amounts for: (1) payment to the "Federal Buildings Fund," General Services Administration, for alterations and repairs; (2) interstate transfer grants-highways, Federal Highway Administration, Department of Transportation; (3) interstate transfer grants-transit, Urban Mass Transportation Administration, Department of Transportation; (4) rehabilitation of highway bridges which cross over specified Northeast corridor rail transportation properties; (5) improvement of railroad rights-of-way (directs the Secretary of Transportation to make capital grants to the National Railroad Passenger Corporation for such purpose); (6) medical care and facilities, Veterans Administration; (7) public housing modernization (increases specified budget authority for such purpose); (8) urban community development grants (an additional amount to be made available in accordance with specified provisions of the Housing and Community Development Act of 1974); (9) a world market competition study, International Trade Administration, Department of Commerce (directs the Secretary of the Treasury and Commerce to carry out such study); (10) economic development assistance programs, Economic Development Administration (an additional amount to be used in accordance with the Public Works and Economic Development Act of 1965 and other specified laws); (11) loans to small businesses for employment of additional personnel (additional capital for the "Business loan and investment fund" authorized by the Small Business Act); (12) grants to States and public institutions of higher education for small business oriented employment or natural resources development programs (an additional amount for the "Business Loan and Investment Fund," pursuant to the Small Business Act); (13) rehabilitation and innovation grants, "Urban Parks and Recreation Fund," under the Urban Park and Recreation Recovery Act of 1978; (14) park service road, trail, and facility improvement and maintenance, "Operation of the National Park System," National Park Service; (15) forest road, trail, and facility improvement and maintenance, "National Forest System"; (16) construction, Forest Service; (17) Indian health facilities construction, repair, and improvement; (18) maintenance of wildlife refuges, fish hatcheries, and research facilities, "Resource Management," U.S. Fish and Wildlife Service, Department of the Interior; (19) "Rural Water and Waste Disposal Grants," Farmers Home Administration (FHA), Department of Agricultural; (20) loans for rural water and waste disposal systems, "Rural Development Insurance Fund," Farmers Home Administration; (21) Farmers Home Administration salaries and expenses; (22) "Resource Conservation and Development," Soil Conservation Service, Department of Agriculture; (23) "Watershed and Flood Prevention Operations," Soil Conservation Service, Department of Agriculture; (24) additional loans under the Agricultural Credit Insurance Fund of the Farmers Home administration and additional amounts for emergency measures to repair flood damage; (25) Federal, State, and local prison modernization, "Buildings and facilities," Federal Prison System, Department of Justice (with a specified portion to be transferred to "Support of United States Prisoners," Legal activities of the Cooperative Agreement Program for State and local facilities confining Federal prisoners); (26) additional amounts for the Corps of Engineers-Civil, Department of the Army for "Construction, general" (for soil conservation, watersheds, and hydroelectric power), "Operation and maintenance, general: (for navigable waterway and flood control), and "Flood control, Mississippi River and tributaries" (for construction, maintenance, repair, and rescue work); (27) flood control, shore protection, water resources, and hydroelectric power, "Construction program," Bureau of Reclamation, Department of the Interior; (28) hydrogenerator uprating, soil and moisture conservation, levee construction, and recreation area improvement, "Operation and Maintenance," Bureau of Reclamation, Department of the Interior; (29) an emergency productive jobs program, administered by the Department of Labor, for temporary employment of unemployed individuals in repair, maintenance, and rehabilitation of public facilities and in conservation, rehabilitation and improvement of public lands (sets forth requirements for program eligibility, fund allocation, and administration); (30) employment and training assistance (with a portion for carrying out specified provisions of the Job Training Partnership Act); (31) administrative costs for grants to States for unemployment insurance and employment services, Employment Security Administration Account in the Unemployment Trust Fund; (32) State allotments for child day care services under the Social Security Act; (33) home health cares services at community and migrant health centers under the Public Health Service; (34) an emergency food and shelter program, Federal Emergency Management Agency (FEMA) (Requires that a special board of private voluntary organizations determine program fund distribution. Directs the Commodity Credit Corporation to process and distribute surplus food in cooperation with FEMA); (35) construction, maintenance, and modernization of housing units for military families, to the Army, Navy and Marine Corps, and Air Force; (36) low-income weatherization activities, "Energy conservation," Department of Energy; and (37) Federal motor vehicle procurement, General Supply Fund, General Services administration. Prohibits any part of any appropriation contained in this Act from remaining available for obligation beyond the current fiscal year unless expressly so provided. Prohibits highway, bridge, road, and mass transit projects eligible under the Surface Transportation Act of 1982 from receiving funding in FY 1983 under this Act unless all tax receipts generated in FY 1983 by the Surface Transportation Act have been obligated.

Resolution· HRESH.Res. 25 (98th)referred

A resolution to provide that the Budget Committee of the House consider in detail the option of a freeze on federal spending at Fiscal Year 1983 levels in developing Concurrent Budget Resolutions for Fiscal Years 1984, 1985, and 1986.

United States · United States Congress · 6 January 1983

Declares that it is the sense of the Congress that the Budget Committee of the House consider in detail the option of a freeze on Federal spending at FY 1983 levels in developing concurrent budget resolutions for FY 1984, 1985, and 1986.

Bill· HRH.R. 358 (98th)open

A bill to amend the Internal Revenue Code of 1954 to provide that the standard mileage rate for use of a passenger automobile which may be used in computing the charitable contribution deduction shall be the same as the standard mileage rate which may be used in computing the business expenses deduction.

United States · United States Congress · 3 January 1983

Amends the Internal Revenue Code to provide that the standard mileage rate used in computing the charitable deduction for expenses incurred in the operation of a motor vehicle shall be the same as the standard mileage rate established by the Secretary of the Treasury for the business-related deduction.

Bill· HRH.R. 430 (98th)referred

A bill to provide for payments in lieu of taxes to be made by the United States to local governments for property exempt from property taxation under Federal law which is located within the jurisdiction of the local government and owned by the United States, a foreign government, or an international organization.

United States · United States Congress · 3 January 1983

Provides for payments in lieu of taxes to be made by the Administrator of General Services to local governments for property which is: (1) owned by the United States, a foreign government, or an international organization; (2) exempt from property taxation; and (3) located within the jurisdiction of the local government.

Bill· HRH.R. 355 (98th)referred

Social Security Refinancing Amendments of 1983

United States · United States Congress · 3 January 1983

Social Security Refinancing Amendments of 1983 - Title I: Financing of Old Age, Survivors and Disability Insurance Program - Amends the Internal Revenue Code to reduce the tax rates applicable to employers, employees, and self-employed individuals for old age, survivors and disability insurance. Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to reduce the level of appropriations from general Federal revenues to the Federal Disability Insurance Trust Fund. Title II: Financing of Medicare Program - Eliminates taxation of employers, employees, and self-employed individuals for purposes of hospital insurance beginning in the 1980 calendar year. Amends title XVIII (Medicare) of the Social Security Act to provide financing for the Medicare program with appropriations from general revenues earmarked by the Secretary of the Treasury in consultation with the Secretary of Health and Human Services. Bases such appropriations on the expected needs of the Federal Hospital Insurance Trust Fund in each fiscal year allocated among individual tax receipts according to a specified formula. Requires an equal amount to be allocated from corporate tax returns. Directs each Advisory Council on Social Security after 1979 to submit a separate report on the Medicare program and its financing. Title III: Miscellaneous Provisions - Directs the Secretary of the Treasury to print on each individual tax form notice of the amount of the individual's Federal income tax which will be allocated to the Medicare program.

Bill· HRH.R. 411 (98th)referred

A bill to amend the Internal Revenue Code of 1954 and the Social Security Act to provide an exemption from coverage under the social security program, through a tax refund procedure, for employees who are members of religious faiths which oppose participation in such program, and to provide a similar exemption on a current basis (pursuant to waiver certificates filed in advance) for employers engaged in farming and their employees in cases where both are members of such faiths; and to make the existing exemption for self-employed members of such faiths available to certain additional individuals.

United States · United States Congress · 3 January 1983

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 and to grant 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.

Bill· HRH.R. 349 (98th)referred

A bill to amend the Internal Revenue Code of 1954 and title II of the Social Security Act to provide a full exemption (through credit or refund) from the employees' tax under the Federal Insurance Contributions Act, and an equivalent reduction in the self-employment tax, in the case of individuals who have attained age sixty-five.

United States · United States Congress · 3 January 1983

Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act and the Internal Revenue Code to exempt taxpayers who have attained age 65 from social security taxes (employees' and self-employment taxes).

Bill· HRH.R. 453 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to provide to individuals who have attained the age of sixty-two a refundable credit against income tax for increases in real property taxes and utility bills.

United States · United States Congress · 3 January 1983

Amends the Internal Revenue Code to allow individuals who have attained age 62 an income tax credit for the amount by which their property taxes and utility bills for their principal residences have increased since such individuals reached age 62 or purchased their home, whichever occurred later.

Bill· HRH.R. 397 (98th)referred

Irrigation Water Conservation Tax Act of 1983

United States · United States Congress · 3 January 1983

Irrigation Water Conservation Tax Act of 1983 - Amends the Internal Revenue Code to provide an additional ten percent investment tax credit for equipment which conserves farm irrigation water.

Bill· HRH.R. 373 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to suspend the imposition of interest and to prohibit the imposition of a penalty for failure to pay tax on underpayments of tax resulting from erroneous advice given in writing by the Internal Revenue Service.

United States · United States Congress · 3 January 1983

Amends the Internal Revenue Code to exempt taxpayers from the payment of interest or a penalty on tax deficiencies attributable to erroneous advice obtained in writing from an Internal Revenue Service officer or employee acting in an official capacity.

Bill· HRH.R. 412 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to exclude from gross income gain on the sale or exchange of certain farmland if the owners of the farmland, in a covenant binding themselves and all future owners of their land, restrict the use of such land to use as farmland.

United States · United States Congress · 3 January 1983

Amends the Internal Revenue Code to exclude from gross income gain from the sale or exchange of certain farmland if the use of such land is restricted to farming by a covenant binding all future owners of such land.

Bill· HRH.R. 357 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to restore the deduction for State and local taxes on gasoline and other motor fuels and to allow the deduction for such taxes without regard to whether the taxpayer itemizes other deductions.

United States · United States Congress · 3 January 1983

Amends the Internal Revenue Code to allow an income tax deduction for State and local taxes on gasoline and other motor fuels and to make such deduction available to taxpayers who do not itemize deductions.

Bill· HRH.R. 370 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to treat permanently and totally disabled individuals in the same way as individuals who have attained the age of 55 for purposes of the one-time exclusion of gain from the sale of a principal residence.

United States · United States Congress · 3 January 1983

Amends the Internal Revenue Code to extend to permanently and totally disabled persons the one-time exclusion from gross income of gain from the sale of a principal residence which is currently limited to persons who have attained age 55. Defines "permanently and totally disabled," and requires individuals to furnish proof of such disability in order to qualify for such exclusion.

Bill· HRH.R. 362 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a refundable tax credit for amounts paid for increases in electricity under automatic fuel adjustment clauses as a result of the shutdown of the nuclear power generating facilities.

United States · United States Congress · 3 January 1983

Amends the Internal Revenue Code to allow a refundable income tax credit for electric utility fuel surcharges incurred by a taxpayer in connection with a trade or business or for electricity used in such taxpayer's principal residence resulting from a shutdown of nuclear power generating facilities.

Bill· HRH.R. 354 (98th)referred

Taxpayers' Bill of Rights Act

United States · United States Congress · 3 January 1983

Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury to prepare brief but comprehensive pamphlets which set forth in nontechnical terms: (1) the rights and obligations of taxpayers during an audit; (2) the procedures which the Internal Revenue Service (IRS) may use in enforcing revenue laws; and (3) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file taxpayer complaints. Requires a copy of such pamphlet to accompany the first communication from the IRS to any taxpayer regarding tax liability. Establishes within the IRS an Office of Taxpayer Services, directed by an Assistant Commissioner of Internal Revenue, whose primary responsibilities shall include: (1) assisting taxpayers with information about tax returns, audits, corrections, appeals procedures, and payment or document location; and (2) receiving and evaluating complaints of improper, abusive, or inefficient service by IRS personnel. Authorizes the Assistant Commissioner for Taxpayer Services to issue a Taxpayer Assistance Order prohibiting the Secretary, for up to 60 days after such issuance, from taking any assessment, collection, or other action adverse to a taxpayer if the Assistant Commissioner determines that such taxpayer is suffering from an unusual, unnecessary, or irreparable loss as a result of such action. Amends the Internal Revenue Code to prescribe criminal penalties for: (1) any investigation by employees of the United States in connection with Federal tax laws which inquires into the beliefs, associations, or activities of any individual which are not directly related to such tax laws; or (2) the maintenance of any records containing information derived from such an investigation. Creates a civil cause of action for any taxpayer aggrieved by a prohibited investigation, or by the deprivation of any civil rights. Permits the award of a judgment of costs, including reasonable attorney's fees, to a prevailing taxpayer in any proceeding before the Tax Court. Requires the IRS, upon a taxpayer's request, to conduct any interview regarding a deficiency assessment in the taxpayer's residence or place of business, at a reasonable time convenient to the taxpayer. Requires the officer or employee conducting such interview to warn the taxpayer that: (1) he has a right to remain silent; (2) any statement he makes may be used against him; and (3) he has the right to the presence of an attorney. Exempts certain income producing property from levy for nonpayment of taxes. Directs the Comptroller General of the United States to establish, and to report annually to Congress on, a program to provide for a continuing audit and investigation of the efficiency, uniformity, and equity of the administration of the internal revenue laws of the United States.

Bill· HRH.R. 367 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to provide individuals a credit against income tax for amounts paid or incurred by the taxpayer for alterations to his principal residence in order to make such residence more suitable for handicapped family members.

United States · United States Congress · 3 January 1983

Amends the Internal Revenue Code to allow individuals a nonrefundable income tax credit for 50 percent of the expenses paid or incurred to make alterations to their residences for the purpose of making such residences more accessible to, and usable by, a handicapped individual who is either the taxpayer, his spouse, or a dependent of the taxpayer. Limits the amount of such credit, for each such handicapped individual, to the lesser of $1,000 or an amount which, when added to previous year's credits, does not exceed $5,000. Reduces the amount of such credit by one-half of the amount by which the adjusted gross income of the taxpayer exceeds $20,000 ($35,000 in the case of married individuals filing jointly). Defines "handicapped individual" as any individual who has a medically identifiable mental or physical impairment which can be expected to result in death or which can be expected to last for a continuous period of at least 12 months, and which severely limits one or more of the major life activities of such individual. Requires the handicapped individual to live in the principal residence for which the alterations are made for not less than a nine month period during the taxable year.

Bill· HRH.R. 350 (98th)referred

Veterans Organizations Tax Reform Act

United States · United States Congress · 3 January 1983

Veterans' Organizations Tax Reform Act - Amends the Internal Revenue Code to require that all lobbying activities carried on by veterans' organizations must relate to veterans or veterans' affairs in order to retain their tax-exempt status. Defines veterans' affairs as issues directly relating to: (1) programs and benefits for veterans and the surviving spouses and children of veterans; and (2) the Armed Forces of the United States and national defense.

Bill· HRH.R. 359 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to provide an additional income tax exemption where a taxpayer, his spouse or any dependent of the taxpayer is handicapped.

United States · United States Congress · 3 January 1983

Amends the Internal Revenue Code to provide an additional $1,000 personal tax exemption for a taxpayer, his spouse, or a dependent who is handicapped. Defines "handicapped" as a physical or mental impairment of a permanent nature which constitutes a substantial handicap to employment or education.

Bill· HRH.R. 351 (98th)referred

A bill to permit a married individual filing a joint return to deduct certain payments made to an individual retirement plan established for the benefit of a working spouse.

United States · United States Congress · 3 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.

Bill· HRH.R. 364 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a deduction to taxpayers who contribute the right to use certain real property to charitable organizations for outpatient geriatric clinics or for multipurpose senior centers.

United States · United States Congress · 3 January 1983

Amends the Internal Revenue Code to allow an income tax deduction to a taxpayer who contributes the right to use his real property to a tax-exempt organization for use as a multi-purpose senior citizen center or outpatient geriatric clinic. Limits such deduction to 50 percent of the lesser of: (1) the fair market rental value of such property; or (2) the amount of State or local property taxes which are paid or incurred by the taxpayer and which are allocable to such property.

Bill· HRH.R. 267 (98th)open

A bill to amend the Internal Revenue Code of 1954 to increase the amount allowed to be deducted each taxable year for expenses incurred in connection with the elimination of architectural and transportation barriers for the handicapped and elderly from $25,000 to $100,000, and to make permanent the allowance of such deduction.

United States · United States Congress · 3 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.

Bill· HRH.R. 98 (98th)referred

A bill to require the Internal Revenue Service to follow Frederick against the United States in the administration of the Internal Revenue Code of 1954 with respect to transportation expenses.

United States · United States Congress · 3 January 1983

Requires the Internal Revenue Service, in any determination of whether employment is temporary or indefinite for purposes of deducting traveling expenses, to consider the decision in Frederick v. United States, 603 F. 2d 1291 (8th Cir. 1979), which directed that the taxpayer's prospects for continued employment away from home, and not merely the duration of such employment, be examined.

Bill· HRH.R. 135 (98th)open

A bill to amend the Agricultural Act of 1949 to modify the dairy price support program for fiscal years 1983 through 1985.

United States · United States Congress · 3 January 1983

Amends the Agricultural Act of 1949 to set milk price support levels at: (1) $13.10 per hundredweight for FY 1983; (2) $14.00 per hundredweight for FY 1984; and (3) $14.60 per hundredweight for FY 1985. States that milk shall be supported: (1) for FY 1983 through 1985 at not less than 70 percent of parity if estimated Government purchases are less than $1,000,000,000; and (2) for FY 1984 and FY 1985 at not less than 75 percent of parity if estimated Government purchases are less than 3.5 billion pounds and 2.69 billion pounds, respectively.

Bill· HRH.R. 208 (98th)referred

A bill to establish a task force to study and evaluate the taxation of real property by State and local governments, the effects of such taxation on certain taxpayers, and the feasibility of Federal taxation and local governments on such taxation.

United States · United States Congress · 3 January 1983

Establishes a Task Force on the Taxation of Real Property by State and Local Governments to study and evaluate such taxation, its effects on middle and fixed income taxpayers, and the feasibility of using Federal taxation and other policies to reduce the dependence of State and local governments on such taxation. Sets forth the membership requirements and the powers of the Task Force. Requires the Task Force to submit a final report to the President within one year. Terminates the Task Force 90 days after submission of such report.

Bill· HRH.R. 360 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to provide a tax credit of $250 to an individual for expenditures for health insurance premiums.

United States · United States Congress · 3 January 1983

Amends the Internal Revenue Code to allow a nonrefundable income tax credit equal to one-half the amount of health insurance premiums paid by taxpayer during the taxable year for the taxpayer's medical care or for the medical care of a spouse or dependent. Limits the dollar amount of such credit to $250 for the taxable year. Eliminates the special income tax deduction for health insurance premiums (one-half of premiums paid not in excess of $150), but allows the deduction of such premiums along with other medical and dental expenses to the extent that they exceed three percent of the taxpayer's adjusted gross income. Reduces the amount of medical expenses allowable as a deduction by the amount allowable to the taxpayer as a credit for health insurance premium payments. Requires the Secretary of the Tresury to conduct a study of the health insurance premium credit every third year after the enactment of this Act and to report the findings to Congress.

Bill· HRH.R. 207 (98th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that the medical expenses of handicapped individuals and individuals who have attained age 65 shall be deductible without regard to the requirement that only medical expenses in excess of certain percentages of adjusted gross income are deductible.

United States · United States Congress · 3 January 1983

Amends the Internal Revenue Code to provide that the medical expenses of handicapped individuals and individuals who have attained age 65 shall be deductible without regard to the requirement that only medical care expenses in excess of certain percentages of adjusted gross income are deductible.

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