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Subjects · United States

Taxation

Records whose title is actually about this topic. Use a country filter if the list is still too broad.

1,408 records in US in 1977

Records

Bill· HRH.R. 62 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide a tax credit for certain expenses of higher education and to provide a tax credit for amounts contributed to post-secondary education savings plans.

United States · United States Congress · 4 January 1977

Allows an income tax credit equal to 20 percent of the expenses paid by the taxpayer for his own, or a dependent's, higher education. Limits the total credit allowable in a tax year to $250, or $125 for a married person filing separately. Permits the credit to be taken for any expenses actually required for, and directly relating to, the effective pursuit of a post-secondary degree or vocational education, except where such expenditures may be deducted as a trade or business expense. Allows an income tax credit equal to 20 percent of the first $250 deposited in a savings account maintained exclusively for the taxpayer's, or a dependent's, higher education expenses, if such deposits are made during a year in which the beneficiary is not enrolled in such program. Provides for the recapture of all tax credits taken for any amount withdrawn from an educational savings account and spent for something other than the beneficiary's higher education. Provides for the recapture of tax credits taken for amounts remaining in such accounts when the beneficiary attains the age of 25, or if he is enrolled in a higher education program at that time, when his enrollment is terminated.

Bill· HRH.R. 14 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a taxpayer a credit for certain expenses paid by him in connection with his education or training, or the education or training of his spouse or any of his dependents, at an institution of higher education or a vocational school.

United States · United States Congress · 4 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 those expenses incurred for each individual which do not exceed $100 during taxable year 1978, $200 during 1979, and $300 during 1980. 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· HJRESH.J.Res. 64 (95th)referred

Joint resolution proposing an amendment to the Constitution to provide that except in time of war or economic emergency declared by the Congress, expenditures of the Government may not exceed the revenues of the Government during any fiscal year.

United States · United States Congress · 4 January 1977

Constitutional Amendment - Provides that total appropriations shall not exceed estimated revenues. Authorizes the suspension of such prohibition in time of war or by a concurrent resolution passed by the Senate and the House stating that a national emergency requires such suspension.

Bill· HJRESH.J.Res. 35 (95th)referred

Joint resolution proposing an amendment to the Constitution to provide that, except in time of war or economic emergency declared by the Congress, expenditures of the Government may not exceed the revenues of the Government during any fiscal year.

United States · United States Congress · 4 January 1977

Constitutional Amendment - Provides that total appropriations shall not exceed estimated revenues. Authorizes the suspension of such prohibition in time of war or by a concurrent resolution passed by the Senate and the House stating that a national emergency requires such suspension.

Resolution· HRESH.Res. 69 (95th)referred

Resolution to amend the rules of the House of Representatives to provide that it is not in order to consider any bill, resolution, or amendment thereto, which provides an appropriation, or an authorization for an appropriation, for security assistance for a specified country in an aggregate amount of $100,000,000 or more for any fiscal year, if such bill or resolution also provides an appropriation, or an authorization for an appropriation, for security assistance for any other country for such fiscal year.

United States · United States Congress · 4 January 1977

Prohibits, under the Rules of the House of Representatives, the consideration of any bill or resolution which provides an appropriation, or an authorization for an appropriation, for security assistance for a specified country for any fiscal year in an aggregate amount of $100,000,000 or more, if such bill or resolution also provides an appropriation, or an authorization for an appropriation, for security assistance for such fiscal year for any other country. Prohibits further the consideration of any amendment which provides an appropriation, or an authorization for an appropriation, for security assistance for more than one country for a fiscal year if the adoption of such amendment would cause the aggregate amount of security assistance appropriated, or authorized for appropriation, by such bill or resolution for a specified country for a single fiscal year to be equal to or greater than $100,000,000, but less than the total amount appropriated, or authorized to be appropriated, for security assistance for such fiscal year.

Resolution· HRESH.Res. 67 (95th)referred

Resolution to create a Select Committee on the Fiscal Problems of Cities.

United States · United States Congress · 4 January 1977

Creates a nine member House Select Committee on the Federal Problems of Cities. Directs the committee to conduct a study to identify the nature and causes of problems afflicting large cities which face severe fiscal imbalance. Provides that consideration shall be given problems which contribute to the financial plight of cities, including: (1) net out-migration of population; (2) decline in employment opportunities; (3) adverse city/suburban relationships; (4) cost of public services; (5) rising crime rates; (6) lack of new investment in housing; and (7) racial, ethnic, and economic segregation. Calls upon the committee to develop a policy regarding the appropriate role of various levels of government in the solution of such problems. Requires the committee to evaluate the consequences of, and coordination among, existing Federal policies and programs which relate to the major problems identified by the committee. Directs the committee to formulate specific recommendations regarding Federal legislation and executive administrative action for modifications of or alternatives to present Federal programs.

Resolution· HCONRESH.Con.Res. 14 (95th)referred

Concurrent resolution expressing the sense of Congress with respect to the complexity of Federal income tax forms.

United States · United States Congress · 4 January 1977

Expresses the sense of Congress that: (1) the Internal Revenue Service should simplify the Federal income tax forms; (2) State and local governments should model their income tax forms on the Federal forms; and (3) Congress should simplify the language of the Internal Revenue Code.

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