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Bill· HRH.R. 1861 (95th)referred
United States · United States Congress · 13 January 1977
Amends the Internal Revenue Code to allow individuals an income tax credit for volunteer work performed for non-profit organizations engaged in the treatment, care, or rehabilitation of the physically handicapped or mentally ill. Provides that the credit shall be allowed individuals who have worked at least 50 hours over the year providing such service. Defines the allowable credit as 70 percent of the product of the number of hours worked multiplied by $2, or the applicable minimum wage, if any, for the service performed. Limits the credit to $750, or $1,500 in the case of a joint return.
Bill· HRH.R. 1903 (95th)referred
United States · United States Congress · 13 January 1977
Investment Tax Credit Act - Amends the Internal Revenue Code to allow an additional investment tax credit for machinery and equipment placed in service on existing manufacturing plants or in nearby areas.
Bill· HRH.R. 1828 (95th)open
United States · United States Congress · 13 January 1977
Amends the Internal Revenue Code to limit the application of the Tax Reform Act's elimination of the sick pay exclusion for persons who have not retired on total disability, to taxable years beginning after December 31, 1976.
Bill· HRH.R. 1860 (95th)referred
United States · United States Congress · 13 January 1977
Amends the Internal Revenue Code to exclude winnings from State lotteries from gross income.
Bill· HRH.R. 1825 (95th)referred
United States · United States Congress · 13 January 1977
Amends the Internal Revenue Code to allow individuals an income tax credit for five percent of the rent paid for their principal residence. Limits the credit to $75 in the case of a joint return, $37.50 for married individuals filing separately, and $50 for other taxpayers.
Bill· HRH.R. 1821 (95th)referred
United States · United States Congress · 13 January 1977
Amends the Internal Revenue Code to allow an income tax deduction for State and local property taxes that are allocable to the construction or improvement of sewage treatment works, even though such benefits tend to improve the value of the property taxed.
Bill· HRH.R. 1854 (95th)referred
United States · United States Congress · 13 January 1977
Jobs Creation Act - Title I: Individual Income Taxes - Amends the Internal Revenue Code to allow a credit for ten percent of the amounts (1) deposited in a savings account at an insured bank, savings and loan association or credit union or (2) used to purchase stock or bonds in a domestic corporation. Limits such credit to a maximum of $1,000. Excludes from income the amounts received by an individual as dividends from domestic corporations. Excludes from income the gain resulting from the sale or exchange of securities, up to $1,000. Lowers the value of the gross estate by the value of the decedent's interest in a farm (1) actively engaged in raising crops or livestock for profit over which the decedent or his spouse exercised supervision during the five years prior to his death, and (2) which passes to an individual related to the decedent or his spouse. Requires that for a period of five years after the decedent's death (1) the interest in the farm be retained by the individual to whom it passed, (2) those individuals reside on that farm, and (3) the farm continue to qualify as a family farm. States that a deviation from any of the preceding qualifications will result in a deficiency in the amount of the difference between the tax actually paid, and the tax that would have been paid absent the family farm deduction outlined above. Limits the family farm deduction to $200,000. Title II: Corporation Taxes - Provides a graduated normal tax rate for corporate taxes. States that a corporation which is a component member of a controlled group of corporations must take into account the taxable income of the other members. Increases the amount of the investment credit to 15 percent of the qualified investment, except for property constructed or acquired before July 1, 1975, in which case the credit is set at 12 percent of that investment. Provides that in the case of transitional property the part of the property's basis attributable to construction before July 1, 1975, shall receive the 12 percent credit, and the part attributable to construction after June 30, 1975, shall receive the 15 percent credit. Increases the corporate surtax exemption from $25,000 to $100,000. Requires that the basis of property be adjusted to reflect the rate of inflation between the year of acquisition and the year of sale before further adjustments in the basis are made. Increases the permissible variance from a prescribed class life from 20 percent to 40 percent. Allows amortization of pollution control facilities to take place over a period of 12 months. Title III: Employee Stock Ownership Plan Financing - Specifies the tax treatment for stock bonus plans of an employer set up for the benefit of his employees with common stock issued by the employer corporation. Allow a deduction to the employer for the amount of any dividend paid under such a plan provided: (1) the securities were held on the record date by an employee stock ownership plan; and (2) the dividend received by the plan is either distributed to the participating employees within 60 days after the plan year in which it is received, or applied to the payment of acquisition expenses within 60 days after the taxable year. Permits a deduction to the employer for contributions made on account of being on the accrual basis, provided that such contributions are applied to the payment of acquisition indebtedness. Exempts such contributions from treatment as an annual addition. States that an employer who transfers employer securities or other property to an employee stock ownership plan shall be entitled to a charitable contribution deduction if: (1) the property is allocated to the participating employees; (2) no part of the property is allocated for the benefit of the taxpayer, his relatives, or anyone else owning 25 percent of employer securities; and (3) the contribution is made with the approval of the employee stock ownership plan. Exempts such contributions from treatment as annual additions. Specifies that the acquisition indebtedness of the employer securities acquired by an employee stock ownership plan must be proportionally allocated to the accounts of the participation employees. States that upon separation from service, a participating employee is entitled to a distribution of his nonforfeitable interest in accordance with the provisions of the plan. Allows such a plan to provide for the required repurchase of qualified employer securities from an individual receiving a distribution thereof, only if all other such outstanding employer securities, whether acquired through the plan or not, are subject to repurchase from nonemployee shareholders. Provides that an individual receiving a lump sum distribution from an employee stock ownership plan may exclude from gross income that part of the distribution consisting of income producing employer securities or assets which are held, or reinvested within 60 days in assets of equivalent value, for the purpose of providing that individual with dividends. States that the proceeds of any sale or disposition of such securities or assets not reinvested within 60 days in income producing property shall be treated as ordinary income. Stipulates that any dividend received by a participating employee under an employee stock ownership plan is taxable to that employee. Forbids any contribution from being allocated for the benefit of any participating employee if the total accumulation of all investments for the benefit of that participant under the employee stock ownership plan and all other such plans equals or exceeds $500,000. Provides that the acquisition or holdings of qualifying employer securities and the incurring of indebtedness by an employee stock ownership plan shall satisfy the specifications of the Employee Retirement Income Security Act, provided that it meets the requirements of an individual retirement annuity under that Act. Requires that the same standards of prudence and fiduciary responsibility exercised with respect to shareholders are satisfied for such a plan. Directs the Secretary of the Treasury to issue a binding advance opinion, in response to any application by an employee stock ownership plan, as to whether the plan satisfies the requirements of this Act. States that payments by an employer to an employee stock ownership plan for the purpose of enabling that plan to pay acquisition indebtedness for the purchase of qualifying employer securities shall not be treated as compensation, fringe benefits, or deferred compensation payments, but treated as debt service payments.
Bill· HRH.R. 1832 (95th)referred
United States · United States Congress · 13 January 1977
Extends the moratorium on State taxation of federally insured depositary institutions until January 1, 1979.
Bill· HRH.R. 1826 (95th)referred
United States · United States Congress · 13 January 1977
Amends the Tax Reform Act to provide an unlimited exclusion from gross income of disability payments received by persons who retired on or before October 1, 1976, and either retired on disability, or were entitled to retire on disability.
Bill· HRH.R. 1814 (95th)referred
United States · United States Congress · 13 January 1977
Amends the Internal Revenue Code to exclude from gross income the first $5,000 received by an individual for service during less-than-30 day periods as a member of the National Guard or a reserve component of the Armed Forces.
Bill· HRH.R. 1810 (95th)referred
United States · United States Congress · 13 January 1977
Amends the Internal Revenue Code to exempt winnings from wagers on horse races from the withholding tax.
Bill· SS. 198 (95th)referred
United States · United States Congress · 12 January 1977
Residential Insulation Credit Act - Allows a refundable credit against the individual income tax for 30 percent of the taxpayer's expenditures as do not exceed $750 for the installation of qualified insulation in his residence. Limits application of this credit to improvements made after this Act's enactment, in dwellings in existence on January 1, 1977. Defines qualified insulation as any device designed primarily to reduce building heat loss or gain which meets various performance criteria prescribed by the Secretary of Housing and Urban Development, has a useful life of at least three years, and is originally used by the taxpayer. Reduces the $750 limitation on the expenditures which may be taken into account for this credit by subtracting amounts taken into account by the taxpayer in previous tax years. Prorates the allowable credit among joint owners and tenant stockholders according to their proportionate interests in the buildings in which they dwell. Prohibits increasing the basis of any building for expenditures for which this credit is taken.
Bill· SS. 196 (95th)referred
United States · United States Congress · 12 January 1977
Amends the Internal Revenue Code to exempt aircraft used primarily for agricultural operation from the excise tax on civil aircraft. Provides for the refund of the excise tax on gasoline used for farming purposes in an aircraft to the aerial applicator who purchased it.
Bill· HRH.R. 1764 (95th)referred
United States · United States Congress · 12 January 1977
Amends the Internal Revenue Code to provide an additional personal exemption for each of the taxpayer's dependents who suffers from a medically demonstrable mental defect which prevents him from engaging in the mental activity normal to his age group, or in remunerative employment.
Bill· HRH.R. 1755 (95th)referred
United States · United States Congress · 12 January 1977
Authorizes appropriations in specified amounts for fiscal year 1978 for the procurement of naval vessels for the armed forces. Prohibits the obligation of funds authorized under this Act for the DD6-47 guided missile destroyer program for material or components which are not suitable for use in a nuclear powered strike cruiser until the President has made certain determinations and has reported them to the Congress.
Bill· SS. 149 (95th)referred
United States · United States Congress · 11 January 1977
Employment Tax Credit Economic Stabilization Act - Amends the Internal Revenue Code to provide that if the unemployment rate is five percent or more for three consecutive months, an employer is allowed a tax credit equal to five percent of the product of (1) the annual average personal gross earnings (private, nonagricultural) as determined by the Department of Labor, and (2) the increase in the number of full-time employees over the preceeding year. Reduces, for purposes of computation, the number of full-time employees of the taxpayer, should the unemployment rate rise above six percent.
Bill· HRH.R. 1680 (95th)referred
United States · United States Congress · 11 January 1977
Amends the Internal Revenue Code to provide that taxpayers shall not be required to pay the principal or interest for underpayments of taxes for any period prior to April 16, 1977 (March 16, 1977 in the case of a corporation), nor penalized for any failure to withhold and deduct taxes on remuneration paid before 1977, to the extent that such failures or underpayment are attributable to new or increased tax liabilities imposed by the Tax Reform Act.
Bill· HRH.R. 1733 (95th)referred
United States · United States Congress · 11 January 1977
Amends the Internal Revenue Code to repeal the carryover basis provisions enacted by the Tax Reform Act which provide that beneficiaries receiving property from a decedent's estate will retain the decedent's basis in the property. Restores prior law which "stepped up" or "stepped down" the property's basis to its market value at the time of death without imposing tax consequences on the appreciation or depreciation the property underwent while held by the decedent.
Bill· HRH.R. 1693 (95th)referred
United States · United States Congress · 11 January 1977
Religious and Charitable Donors' Tax Credit Act - Amends the Internal Revenue Code to allow individuals a nonrefundable income tax credit for charitable contributions in lieu of a deduction. Provides that the credit shall not exceed 50 percent of the deduction which would be allowed or $500, whichever is less.
Bill· HRH.R. 1739 (95th)referred
United States · United States Congress · 11 January 1977
Amends the Internal Revenue Code to allow a deduction for the current fair market value charitable contributions of literary, musical or artistic compositions created by the taxpayer, without any reduction for appreciation.
Bill· HRH.R. 1689 (95th)referred
United States · United States Congress · 11 January 1977
Amends the Internal Revenue Code to exclude winnings from State lotteries from gross income.
Bill· HRH.R. 1669 (95th)referred
United States · United States Congress · 11 January 1977
Amends the Internal Revenue Code to allow taxpayers to credit against the income tax specified higher education expenses, including tuition, fees, books, and supplies, incurred by the taxpayer for himself or any dependent. Limits the credit to 100 percent of the first $200 for any individual, 25 percent of the next $300, and 5 percent of the next $1,000. Limits the credit to expenses incurred by full time students at institutions of vocational and higher education, minus scholarships and veterans' benefits. Limits the total credit allowed the taxpayer to his income tax liability minus the sum of all other credits applied thereto. Disallows any deduction of educational expenses used to determine the amount of the credit allowed by this Act.
Bill· HRH.R. 1692 (95th)referred
United States · United States Congress · 11 January 1977
Amends the Internal Revenue Code to allow taxpayers to credit against the income tax specified higher education expenses, including tuition, fees, books, and supplies, incurred by the taxpayer for himself or any dependent. Limits the credit to 100 percent of the first $200 for any individual, 25 percent of the next $300, and 5 percent of the next $1,000. Limits the credit to expenses incurred by full time students at institutions of vocational and higher education, minus scholarships and veterans' benefits. Limits the total credit allowed the taxpayer to his income tax liability minus the sum of all other credits applied thereto. Disallows any deduction of educational expenses used to determine the amount of the credit allowed by this Act.
Bill· HRH.R. 1694 (95th)referred
United States · United States Congress · 11 January 1977
Amends the Internal Revenue Code to treat agency fees incurred in the adoption of a child as deductible medical expenses.
Bill· HRH.R. 1676 (95th)referred
United States · United States Congress · 11 January 1977
Amends the Internal Revenue Code to allow an income tax credit for 25 percent of the amount of rent paid by the taxpayer which is equal to the taxpayer's proportionate share of the local and State property taxes imposed on the land and building in which his dwelling unit is located.
Bill· HRH.R. 1695 (95th)referred
United States · United States Congress · 11 January 1977
Amends the Internal Revenue Code to allow an individual income tax deduction for expenditures for the purchase and installation of qualified insulative materials or heating equipment in the taxpayer's home or any residential structure he owns. Provides that qualified improvements must meet heat loss reduction or heating efficiency criteria to be established by the Secretary of the Treasury in accordance with standards developed and prescribed by the National Bureau of Standards.
Bill· HRH.R. 1691 (95th)referred
United States · United States Congress · 11 January 1977
Amends the Internal Revenue Code to allow a credit against the income tax for amounts paid during the year to any nonprofit elementary or secondary school for the education of a dependent. Limits the allowable credit, per dependent, to $300, or 100 percent of the tuition paid for such education during the year, whichever is less with a progressive decrease of this limitation for individuals who have an adjusted gross income that is greater than $22,500.
Bill· HRH.R. 1668 (95th)referred
United States · United States Congress · 11 January 1977
Amends the Internal Revenue Code to allow a credit against the income tax for 20 percent of the first $250 deposited for the taxpayer and of the first $250 deposited for each dependent in a special savings account maintained to meet the future higher education needs of a beneficiary not presently enrolled in an institution of higher education. Provides for recapture of tax credits from amounts expended from such accounts for noneducational purposes, and from amounts remaining in such accounts when the beneficiary attains the age of 25, or if enrolled in an institution of higher education at that time, when the beneficiary's enrollment terminates.
Bill· HRH.R. 1633 (95th)referred
United States · United States Congress · 11 January 1977
Amends the Internal Revenue Code to provide identical income tax rates for single persons and married couples filing joint returns. Limits the earned income that must be reported by a married person filing a separate return to the amount actually earned by that individual.
Bill· HRH.R. 1625 (95th)referred
United States · United States Congress · 11 January 1977
Motor Vehicle Tax Repeal Act - Repeals the excise tax on trucks, buses, and tractors and parts accessories for such vehicles. Provides for the refund or credit of such taxes paid by the manufacturer, producer, or importer on items sold after January 1, 1975.
Bill· HRH.R. 1670 (95th)referred
United States · United States Congress · 11 January 1977
Amends the Internal Revenue Code to allow a credit against the income tax for amounts paid during the year to any nonprofit elementary or secondary school for the education of a dependent. Limits the allowable credit, per dependent, to $300, or 100 percent of the tuition paid for such education during the year, whichever is less with a progressive decrease of this limitation for individuals who have an adjusted gross income that is greater than $22,500.
Bill· HRH.R. 1666 (95th)referred
United States · United States Congress · 11 January 1977
Amends the Internal Revenue Code to allow a deduction to individuals who rent their principal residences for a portion of the real property taxes paid or accrued by their landlord.
Bill· HRH.R. 1667 (95th)referred
United States · United States Congress · 11 January 1977
Amends the Internal Revenue Code to allow individuals an income tax credit equal to one half the amount paid for health insurance premiums up to a maximum credit of $250.
Bill· HRH.R. 1658 (95th)referred
United States · United States Congress · 11 January 1977
Amends the Internal Revenue Code to increase from $1,000,000 to $10,000,000 the maximum size of small issues of industrial development bonds on which the interest qualifies for a tax exclusion.
Bill· HRH.R. 1636 (95th)referred
United States · United States Congress · 11 January 1977
Amends the Internal Revenue Code to allow a credit against the income tax for 20 percent of the first $250 deposited for the taxpayer and of the first $250 deposited for each dependent in a special savings account maintained to meet the future higher education needs of a beneficiary not presently enrolled in an institution of higher education. Provides for recapture of tax credits from amounts expended from such accounts for noneducational purposes, and from amounts remaining in such accounts when the beneficiary attains the age of 25, or if enrolled in an institution of higher education at that time, when the beneficiary's enrollment terminates.
Bill· HRH.R. 1646 (95th)referred
United States · United States Congress · 11 January 1977
Amends the Internal Revenue Code to limit the application of the Tax Reform Act's elimination of the sick pay exclusion for persons who have not retired on total disability, to taxable years beginning after December 31, 1976.
Bill· HRH.R. 1635 (95th)referred
United States · United States Congress · 11 January 1977
Amends the Internal Revenue Code to provide a $5,000 tax exclusion from gross income for any amount received as an annuity, pension, or other retirement benefit.
Bill· HRH.R. 1634 (95th)referred
United States · United States Congress · 11 January 1977
Volunteers' Tax Incentive Act - Amends the Internal Revenue Code to allow individuals a limited income tax deduction for volunteer work performed for government agencies and charitable organizations. Limits the deduction to $2.00 per hour, for up to 1,000 hours.
Bill· SS. 125 (95th)referred
United States · United States Congress · 10 January 1977
Sunset Tax Act - Provides for the termination of any law or regulation which allows a special tax exclusion, exemption, deduction, credit, deferral or preferential tax rate after five years, or upon the initial termination date established by the Congress under this Act for each such provision. Requires the House Committee on Ways and Means and the Senate Committee on Finance to review each such provision before its termination date and determine whether renewal should be recommended to the Congress. Provides for supportive and ancillary roles by the Joint Committee on Taxation, the Committees on the Budget, the Department of the Treasury, General Accounting Office, Congressional Budget Office, Office of Technology Assessment and Congressional Research Service.
Bill· SS. 130 (95th)referred
United States · United States Congress · 10 January 1977
Amends the Internal Revenue Code to allow an additional income tax exemption for a taxpayer or his spouse who is deaf or deaf-blind.
Bill· SS. 131 (95th)referred
United States · United States Congress · 10 January 1977
Amends the Internal Revenue Code to provide a tax credit to employers in an amount equal to the increase in his cost of doing business which results from the employment of older persons to the extent that the increase would not have occurred if the age of each employee involved were the lowest age at which an employee could be hired to perform the same duties.
Bill· SS. 124 (95th)referred
United States · United States Congress · 10 January 1977
Energy Conservation Incentives Act - Amends the Internal Revenue Code to allow a limited income tax credit for insulation installation and heating improvements in the taxpayer's principal residence.
Bill· SS. 98 (95th)referred
United States · United States Congress · 10 January 1977
Amends the Internal Revenue Code to increase the limitation on the excise tax credit for State gaming taxes on coin- operated devices from 80 to 95 percent.
Bill· SS. 95 (95th)referred
United States · United States Congress · 10 January 1977
Allows a tax deduction, without limitation, under the Internal Revenue Code, for medical expenses paid for a dependent who: (1) has not attained the age of 19 before the close of the taxable year and is suffering from a physical or mental impairment or defect which has been in existence for more than three months and results in a substantial loss, or loss of use in a normal manner, of any substantial portion of the musculoskeletal system, or results in a substantial loss of vision, hearing, or speech; or (2) has attained the age of 19 before the close of the taxable year and is suffering from a physical or mental impairment or defect described in (1) which commenced prior to attaining such age.
Bill· SS. 96 (95th)referred
United States · United States Congress · 10 January 1977
Amends the Internal Revenue Code to allow taxpayers to credit against the income tax specified higher education expenses, including tuition, fees, books, and supplies, incurred by the taxpayer for himself or any dependent. Limits the credit to 75 percent of the first $200 for any individual, 25 percent of the next $300, and 10 percent of the next $1,000. Limits the credit to expenses incurred by full time students at institutions of vocational and higher education, minus scholarships and veterans' benefits. Limits the total credit allowed the taxpayer to his income tax liability minus the sum of all other credits applied thereto. Disallows any deduction of educational expenses used to determine the amount of the credit allowed by this Act.
Bill· SS. 62 (95th)referred
United States · United States Congress · 10 January 1977
Amends the Internal Revenue Code to limit the application of the Tax Reform Act's elimination of the sick pay exclusion for persons who have not retired on total disability, to taxable years beginning after December 31, 1976.
Bill· SS. 17 (95th)referred
United States · United States Congress · 10 January 1977
Renewable Energy and Energy Conservation Tax Act - Allows an income tax credit for 30 percent of the expenditures not exceeding $750 which the taxpayer paid or incurred during the taxable year for the installation of insulation or energy-conserving components which improve heating plant efficiency in his principal residence. Limits the application of this credit to expenditures paid or incurred for installations made between 1976 and 1982 in pre-existing dwellings. Allows an income tax credit for 40 percent of the first $1,000, and a secondary credit for 25 percent of the next $6,400 paid or incurred by the taxpayer during the taxable year for the installation of qualified solar, wind and geothermal energy equipment in his principal residence. Allows an income tax credit for 20 percent of the first $1,000, and a secondary credit for 12.5 percent of the next $6,400 paid or incurred for the installation of wood stove, heat pump, or burner equipment in connection with new solar, wind or geothermal energy equipment which will be the principal source of space heat in the taxpayer's principal residence. Reduces these limitations in subsequent tax years by subtracting the amounts taken into account for these credits in previous tax years. Limits these credits to equipment installed between 1976 and 1982 in the case of solar, geothermal or wind energy equipment, and between 1976 and 1979 for other equipment unless the expenditures are obligated under a binding contract concluded before the end of that period. Prorates each of the above credits for residential improvements among joint owners and cooperative shareholders according to their proportionate interests in the residential property. Provides for the carryover of any allowable credit which exceeds the taxpayer's current income tax liability. Allows an investment tax credit for 20 percent of the qualified investment cost of depreciable geothermal, solar or wind energy equipment placed in service between 1976 and 1980. Provides an investment tax credit for ten percent of the qualified investment costs of wind, solar and geothermal energy equipment placed in service between 1980 and 1982, and of depreciable insulation placed in service between 1976 and 1980. Allows such a credit for 12 percent of the qualified costs of depreciable waste and organic fuel conversion equipment which is placed in service between 1976 and 1980. Provides that the qualified investment in such equipment shall be: one-third of the cost of equipment having a useful life of three to five years; two-thirds of the cost of equipment having a useful life of five to seven years; and 100 percent of the cost of equipment having a useful life longer than seven years. Allows an additional investment credit for expenditures by certain corporations with employee stock plans. Allows an income tax deduction for 22 percent of the gross income from a taxpayer's geothermal energy property after excluding rent or royalties paid in respect of the property. Limits this deduction to 50 percent of the taxable income from such property. Provides that the deduction shall be equitably apportioned between the lessor and lessee of such property. Treats the life tenants of geothermal property as the absolute owners thereof for the purposes of this deduction. Apportions the allowable deduction between the beneficiaries of estates and trusts according to their proportionate interests in the estate or trust income. Disallows any depletion or exploration deductions for the production of geothermal energy. Makes costs incurred for air conditioners or heating units placed in service predominantly for purposes of human comfort ineligible for the investment tax credit. Defines each type of equipment for which credits are allowable under this Act, providing that such equipment must: (1) have a useful life of at least three years; (2) have its original use commence with the taxpayer (with the exception of waste and organic fuel conversion equipment); and (3) meet specified performance criteria to be established by the Department of the Treasury, the Department of Housing and Urban Development, the Federal Energy Administration, or the Environmental Protection Agency. Directs the Secretary of the Treasury to make a comprehensive study and report to the President and Congress, in cooperation with the Administrator of the Environmental Protection Agency, on the proper role of the Federal Government in encouraging the recycling of solid waste materials through tax incentives and other devices.
Bill· SS. 59 (95th)referred
United States · United States Congress · 10 January 1977
Amends the Internal Revenue Code to allow employers to withhold and pay the withholding tax on a monthly basis for employees who are paid more than once a month.
Bill· SS. 42 (95th)referred
United States · United States Congress · 10 January 1977
Amends the Internal Revenue Code to allow individuals to take an income tax deduction for expenditures for household and dependent care services necessary for the education of the taxpayer or his spouse.
Bill· SS. 4 (95th)referred
United States · United States Congress · 10 January 1977
Amends the Internal Revenue Code to limit the application of the Tax Reform Act's elimination of the sick pay exclusion for persons who have not retired on total disability, to taxable years beginning after December 31, 1976.
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