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1,151 records in US in 1983
United States · United States Congress · 3 January 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal provisions which impose the hospital insurance tax on Federal employees.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to allow prisoners under a public retirement system or other retirees who are age 65 or over a $10,000 exclusion from gross income for any amount received as an annuity, pension or other retirement benefit.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to allow pensioners under a public retirement system, other retirees who are aged 65 or over, or disabled or handicapped individuals a $10,000 exclusion from gross income for any amount amount received as an annuity, pension, or other retirement benefit.
United States · United States Congress · 3 January 1983
Freedom of Access for the Elderly and Handicapped Act of 1983 - Amends the Internal Revenue Code to permit a taxpayer to elect to treat expenditures for removing architectural and transportational barriers to the handicapped and elderly in any facility owned or leased by the taxpayer as current expenses and thus deductible in the current taxable year.
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 homes, whichever occurred later.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to allow handicapped individuals an income tax deduction for expenses incurred in commuting between their residence and their principal place of employment.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to increase the individual income tax credit for the elderly and to eliminate the adjusted gross income limitation on such credit.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to exempt from the penalty for failure to pay estimated income tax individuals who have attained age 62 if: (1) the taxable income of such individual is less than $20,000 ($30,000 for joint return); and (2) more than 50 percent of the gross income of such individual is retirement income.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to exempt nonprofit volunteer firefighting or rescue organizations from the excise tax on sales of special fuels, automotive parts, petroleum products, and communication services.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to allow certain individuals to compute the amount of their income tax deduction for contributions to retirement savings accounts on the basis of the earned income of their spouses.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to exempt from the manufacturers excise tax on firearms any firearm sold by a manufacturer which produces and sells no more than 50 firearms during the calendar year, excluding military sales.
United States · United States Congress · 3 January 1983
Tax Averaging Equity Act - Amends the Internal Revenue Code to exempt certain individuals utilizing income averaging from the minimum income attribution rules for former spouses.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to exempt vehicles used primarily for farming purposes from the highway use tax on motor vehicles. Disallows such exemption for vehicles owned by a corporation whose gross receipts exceed $950,000, or which derives more than 50 percent of its gross receipts from activities other than farming.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to allow a taxpayer an income tax deduction for expenses paid for the higher education of the taxpayer or a dependent. Limits the amount of such deduction to $1,000 for each dependent.
United States · United States Congress · 3 January 1983
Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury to prepare, for distribution to taxpayers, brief but comprehensive statements 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 statement to accompany any tax forms sent to taxpayers. 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 or organization 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. Makes binding on the Secretary: (1) a tax return prepared for the taxpayer by an officer or employee of the IRS acting in his official capacity to provide such assistance; and (2) information or advice given to the taxpayer by such an officer or employee acting in his official capacity. 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. Places the burden of proof, in administrative and judicial proceedings involving the IRS and a taxpayer, upon the IRS. Directs that all property of taxpayers, for purposes of the estate and gift tax, be valued at historical cost (original cost to the taxpayer or the basis of the property if it was not purchased). Prohibits the use in IRS personnel evaluations of amounts collected pursuant to audits or investigations. Requires the annual audit of the tax returns of IRS revenue agents and tax auditors. Requires a court order before property of a taxpayer may be levied upon for the collection of tax.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to allow an income tax deduction for expenses incurred for dependent care services while the taxpayer performs volunteer work for civic and charitable organizations. Limits such deduction to $400 per month. Reduces the allowable amount of such deduction by one-fourth of the amount by which the taxpayer's adjusted gross income exceeds $20,000. Prohibits a deduction for any amounts paid to a relative of the taxpayer for dependent care services.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to include retirement income in the computation of the deduction for two-earner married couples.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to allow a refundable income tax credit to any individual who maintains a household which includes one or more elderly qualified persons. Sets the amount of such credit at $1,000 for each such elderly person living in the household. Limits the aggregate amount creditable to $2,000 on any return for the taxable year. Defines "qualified elderly person" as any individual who: (1) has attained age 65; (2) has an impairment which, as determined by a physician, renders such individual physically or mentally incapable of caring for himself and has lasted or is expected to last six months or longer; and (3) has as a principal place of abode for more than half of the taxable year the home of the taxpayer.
United States · United States Congress · 3 January 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal the increase in the excise tax on cigarettes.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to allow certain low and middle-income individuals a refundable income tax credit for the property taxes and rent paid on their principal residences. Requires, for purposes of eligibility, that the taxes and rent paid by such individuals exceed five percent of their adjusted gross income. Limits such credit to $500 for the taxable year. Reduces the credit by five percent of the amount by which the taxpayer's adjusted gross income exceeds $10,000 in 1982, $15,000 in 1983, and $20,000 in taxable years beginning after December 31, 1984.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to extend tax-exempt status to veterans' organizations at least 75 percent of whose membership consists of past or present members of the armed forces of the United States (combat or noncombat veterans) and whose remaining membership consists substantially of cadets or spouses, widows, or widowers of armed forces personnel or cadets.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to repeal the withholding tax requirements for gambling winnings.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to allow individual taxpayers who rent their principal residences an income tax deduction for their proportionate share of the real property taxes paid by their landlords.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to increase from ten to 20 percent the investment tax credit for the purchase of American-made automobiles and certain light-duty trucks. Provides that such tax credit shall not be recaptured for vehicles sold after the second full year of use.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to exclude from gross income up to $1,000 ($2,000 for joint returns) of the interest earned on a savings account.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to exclude from gross income up to $500 ($1,000 for joint returns) of the interest earned on a savings account.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to allow an income tax credit for 50 percent of the cost of purchasing and installing fire detectors in the residence of any taxpayer. Limits the amount of such credit to $100 for a taxable year.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to confer tax-exempt status on nonprofit insurance organizations which are chartered to provide professional liability insurance to members of learned professions who are unable to attain such coverage through the commercial market.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to exclude from the gross income of individuals age 65 or over amounts received as an annuity, pension, or other retirement benefit. Limits the exclusion to $7,500 for single individuals and $10,000 for joint returns.
United States · United States Congress · 3 January 1983
Tax Simplification Act - Title I: Simplification of Individual Income Tax - Amends the Internal Revenue Code to repeal the income tax tables. Provides for a flat income tax rate of 15 percent for all individuals, estates, and trusts. Redefines "adjusted gross income" to eliminate the deductions from gross income for the following: (1) long-term capital gains; (2) moving expenses; (3) retirement savings; and (4) two-earner married couples. Defines "allowable itemized deductions" as any deduction attributable to: (1) expenses for the production of income; (2) contributions to a church; or (3) alimony or separate maintenance payments. Repeals the deductions for: (1) medical and dental expenses; (2) interest, taxes, and depreciation of cooperative housing; (3) moving expenses; (4) retirement savings; (5) adoption expenses; (6) two-earner married couples; and (7) capital gains. Repeals the tax exclusion of: (1) certain death benefits; (2) gifts and inheritances; (3) income from discharge of indebtedness; (4) recovery of bad debts, prior taxes, and delinquency amounts; (5) income of States and municipalities; and (6) certain contributions to capital of a corporation. Requires that two-fifteenths of the revenues issued by this Act shall be used exclusively for retirement of outstanding obligations of the United States. Title II: Reduction of Estate and Gift Tax Rates - Repeals the estate and gift tax tables. Provides for a flat tax rate of 14 percent for all estates and gifts. Decreases from $192,800 to $84,000 the unified credit against the estate and gift taxes, after 1986. Provides for a phase-in of such amount in taxable years 1983 through 1986.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to allow individuals or married couples age 65 or over a $10,000 exclusion from gross income for any amount received as an annuity, pension, or other retirement benefit.
United States · United States Congress · 3 January 1983
Tuition Tax Relief Act - Amends the Internal Revenue Code to allow a taxpayer an income tax credit for 50 percent of the tuition paid for the elementary, secondary, college, or post-secondary vocational education of the taxpayer or the taxpayer's spouse or dependents. Sets forth maximum dollar amounts allowable as a credit. Requires the individual for whom the tuition tax credit is allowed by this Act to be a full-time student or a part-time student during any four months of the calendar year. Excludes graduate students from eligibility for such credit. Excludes from the definition of "tuition" any amounts paid for books, supplies, equipment for coursework, meals, lodging, transportation, similar personal expenses, and education below the first-grade level. Forbids any construction of this Act as granting the Government additional authority to examine the books or activities of any church school except to the extent necessary to determine whether such school is an eligible educational institution within the meaning of this Act.
United States · United States Congress · 3 January 1983
Taxpayer Protection Act - Amends the Internal Revenue Code to subject the Internal Revenue Service (IRS), in the collection of taxes, to provisions of the Fair Debt Collection Practices Act regarding communication and harassment in connection with debt collection. Prohibits the publication of any tax deficiency which has not been adjudged to be payable by a competent court. Permits individual taxpayers to bring a civil action in a U.S. district court for damages resulting from collection practices prohibited by this Act. Requires a Federal court order before property of a taxpayer may be levied upon for the collection of tax. Specifies that a showing of fraud or malfeasance or a misrepresentation, for purposes of modifying or reconsidering a closing agreement between an individual taxpayer and the Secretary of the Treasury, shall be taken into account only if such a showing or misrepresentation is determined by a competent court. Prohibits the Secretary from consenting to extend for more than one year the period for assessment of the income tax liability of any individual taxpayer. Requires the Secretary to prepare, for distribution to taxpayers, brief but comprehensive statements which set forth in nontechnical terms: (1) the rights and obligations of taxpayers during an audit; (2) the procedures which the 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 statement to accompany any tax forms sent to taxpayers. Prescribes 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 or organization; 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. Makes binding on the Secretary : (1) a tax return prepared for the taxpayer by an officer or employee of the IRS acting in his official capacity to provide such assistance; and (2) written information or advice given to the taxpayer by such an officer or employee acting in his official capacity. Places the burden of proof, in administrative and judicial proceedings involving the IRS and a taxpayer, upon the IRS. Directs that all property of taxpayers, for purposes of the estate and gift tax, be valued at historical cost (original cost to the taxpayer or the basis of the property if it was not purchased). Prohibits the use in IRS personnel evaluations of amounts collected pursuant to audits or investigations. Precludes the Secretary from exercising any enforcement authority over churches or certain other organizations. Prohibits the audit of any group of taxpayers unless the Secretary has first met certain notice requirements or permitted members of the group to file an amended return. Sets forth conditions which must be met by the IRS before any action is taken to interfere with the property rights of a taxpayer. Requires the IRS, before securing the records of or personal data concerning any taxpayer, to: (1) notify the taxpayer in writing of the demand, the material sought, and the need for the material; (2) have commenced an action in a competent court against the taxpayer; and (3) have justified its need before the court consistent with the discovery rules of the Federal Rules of Civil Procedure. States that the IRS shall have no authority, in enforcing the tax obligations of any person, which conflicts with rights and privileges granted under the Constitution.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to allow a taxpayer an income tax deduction for expenses paid for the higher education of a dependent. Limits the amount of such deduction to $1,500 for each dependent.
United States · United States Congress · 3 January 1983
National Dividend Act of 1981 - Establishes a program for the distribution of corporate income tax, capital gains tax, and insurance company income tax revenues to the registered voters of each State in the form of dividend payments. Directs the Secretary of the Treasury to pay to the chief financial officer of each State an amount equal to the National Dividend Payment, as computed under this Act, multiplied by the number of registered voters in such State. Establishes the National Dividend Payment Trust Fund. Directs the payment of specified amounts to the Trust Fund between FY 1984 and 1987. Establishes a National Dividend Review Board to review the manner in which payments are made from the Trust Fund and to make investments of trust funds which are not required to meet current expenses. Amends the Internal Revenue Code to exclude from gross income all dividend income, including dividends received under this Act, received by a taxpayer from a domestic corporation. Increases the income tax deduction to corporations for dividends received on the preferred stock of a public utility. Prohibits an increase of corporate income tax rates above 50 percent. Limits increases in Federal expenditures during the five year period beginning after the date of the enactment of this Act to an amount which is attributable to inflation.
United States · United States Congress · 3 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 · 3 January 1983
Amends the Internal Revenue Code to exempt nonprofit volunteer firefighting or rescue organizations from the excise tax on sales of special fuels, automotive parts, petroleum products, and communication services.
United States · United States Congress · 3 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 · 3 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 · 3 January 1983
Amends the Internal Revenue Code to require that for every two dollars a business deducts under the accelerated cost recovery system, one dollar in wages must be paid to new employees of the business. Provides an exception for small businesses whose depreciation deduction does not exceed $5,000. Specifies that a business which does not meet this requirement shall be limited to the depreciation available under the former asset depreciation range system.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to impose a minimum income tax of ten percent on individual net income which exceeds $50,000 ($100,000 for joint returns) for any taxable year.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to provide that the unified credit against the estate tax shall not be reduced by gifts made after September 8, 1976, and before January 1, 1977, which are includible in the gross estate of the decedent.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to impose a ten percent minimum tax on the net income of a corporation exceeding $50,000. Disallows any credits against the minimum tax.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to allow refinancing by qualified cooperative housing corporations with tax-exempt (interest excluded from gross income) mortgage subsidy bond proceeds.
United States · United States Congress · 3 January 1983
Computer Equipment Contribution Act of 1983 - Amends the Internal Revenue Code to allow an increased charitable contribution deduction for corporations that donate computers to primary and secondary schools. Requires that donations be made under a written plan which provides that 75 percent of such equipment will go to low or middle income schools.
United States · United States Congress · 3 January 1983
Individual Investors' Incentive Act of 1983 - Amends the Internal Revenue Code to allow individuals a nonrefundable income tax credit for ten percent of their investment in domestic corporate stock. Limits the amount of such credit to $1,000 per year ($2,000 for joint returns). Disallows such credit if the taxpayer controls the corporation. Requires recapture of such credit if stock is disposed of within one year of purchase.
United States · United States Congress · 3 January 1983
Amends the Internal Revenue Code to allow an income tax credit to individuals who maintain a household in which a dependent aged 65 or over resides. Sets the amount of such credit at $500 for each aged dependent for the taxable year.
United States · United States Congress · 3 January 1983
Constitutuional Amendment - Prohibits Federal expenditures in any fiscal year from exceeding its revenues for such fiscal year. Authorizes suspension of such prohibition in time of national emergency.
United States · United States Congress · 3 January 1983
Constitutional Amendment - Prohibits total expenditures of the United States in any fiscal year from exceeding total receipts for such year. Authorizes the suspension of such prohibition in time of war declared by Congress or by a concurrent resolution passed by a two- thirds vote of both Houses of Congress. States that any unanticipated deficit in any fiscal year shall be considered an expenditure for the succeeding fiscal year. Directs the Congress to provide an appropriate increase in the level of total receipts if the amount of such deficit exceeds two percent of the total expenditures for the succeeding fiscal year. Authorizes the Congress to apportion any deficit over the four following fiscal years, or by a two-thirds vote of both Houses to include such deficit in the debts of the United States.
United States · United States Congress · 3 January 1983
Constitutional Amendment - Prohibits the Federal Government's participation in any commercial or financial activity not specifically provided for in the Constitution. Repeals the Sixteenth Amendment (income tax). Prohibits taxes on personal income, gifts, and estates.