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151 records in US in 1977
United States · United States Congress · 20 October 1977
Amends the Internal Revenue Code to allow certain individuals to compute the amount of the deduction for retirement savings on the basis of the earned income of their spouses.
United States · United States Congress · 20 October 1977
Authorizes a tax deduction, under the Internal Revenue Code, for any taxpayer who contributes the right to use any real property owned by the taxpayer to a tax-exempt organization for use by a multipurpose 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.
United States · United States Congress · 20 October 1977
Amends Title XX (Grants to States for Services) of the Social Security Act to reallot unused social services funds to States which will use such funds during the succeeding year in preventing or reducing inappropriate institutional care by providing for community-based care, home-based care, or other forms of less intensive care. Allocates additional Federal matching for multipurpose senior center programs. Directs the Secretary of Health, Education, and Welfare to clarify and standardize the eligibility requirements applicable to the provision of assistance to multipurpose senior centers.
United States · United States Congress · 20 October 1977
Amends the Internal Revenue Code to exempt from the excise tax, buses purchased by tax exempt organizations or by other persons for exclusive use in furnishing transportation for a State or local government or a tax exempt organization (currently, transportation must be limited to students and employees of schools).
United States · United States Congress · 20 October 1977
Amends the Internal Revenue Code to provide that the charitable deduction allowed for expenses incurred in the operation of a motor vehicle shall include the depreciation, operation and maintenance costs allocable to such operation and shall be determined in the same manner as for a business related deduction.
United States · United States Congress · 20 October 1977
Amends the Internal Revenue Code to impose an additional excise tax on cigarettes to be paid to States to the extent the taxes collected are attributable to those States.
United States · United States Congress · 19 October 1977
Tax Reduction Act - Amends the Internal Revenue Code to lower individual and corporate income tax rates.
United States · United States Congress · 19 October 1977
Amends the Internal Revenue Code to treat as a scholarship and to exclude from gross income any amounts received by an individual under the Armed Forces health professions scholarship program or the National Health Service Corps scholarship program, without regard to whether such individual is receiving training while on active duty or in an off-duty or inactive status, and without regard to whether a period of active duty or other service is required of such individual as a condition of receiving such payments.
United States · United States Congress · 19 October 1977
Interstate Taxation of Depositories Act - Title I: Jurisdiction to Tax - Allows States and political subdivisions to impose a doing-business tax on a depository bank which has a business location in the State or political subdivision during the taxable year. Title II: Maximum Percentage of Income, Receipts, or Capital Attributable to Taxing Jurisdiction - Sets forth an optional formula for apportioning such interstate tax, whereby a State may not impose, for any taxable year on a depository taxable in more than one State, a doing-business tax measured by an amount of net income, gross receipts, or capital in excess of the amount determined by multiplying the depository's base by an apportionment fraction; the numerator of which is the sum of the payroll factor and the receipts factor and the denominator of which is two. Provides that a depository may be taxed in more than one State if the requisite jurisdiction exists. Allows States to require combined reporting, including the combined base and apportionment factors of all corporations affiliated with such depository. Sets forth exceptions to this reporting requirement, including corporations incorporated outside of the United States. Defines the payroll and receipts factors which constitute the apportionment fraction. Excludes from net income and gross receipts; (1) dividends received from a corporation in which such depository owns at least 80 percent of the voting stock, or (2) all income which is considered income from sources outside the United States. Excludes from the capital of a depository, investments in, and advancements to, affiliated corporations. Title III: Definitions and Miscellaneous Provisions - Defines the terms used in this Act. Prohibits discriminatory imposition of a doing-business tax on specified depositories.
United States · United States Congress · 17 October 1977
Amends the Internal Revenue Code to provide a limited income tax credit to taxpayers who are disabled for expenses of household services and to taxpayers who maintain a household which includes a disabled individual for expenses of caring for such individual.
United States · United States Congress · 17 October 1977
Amends the Internal Revenue Code to disallow all deductions for entertainment, amusement, or recreation expenses or business meals.
United States · United States Congress · 17 October 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.
United States · United States Congress · 17 October 1977
Amends the Internal Revenue Code to allow individuals a limited, nonrefundable income tax credit for expenses incurred for the higher education of the taxpayer his spouse or dependents.
United States · United States Congress · 14 October 1977
Amends the Internal Revenue Code to authorize any taxpayer to elect to have any portion of any overpayment of tax or any contribution in money which the taxpayer forwards with the return for such taxable year be available, as the taxpayer may designate on such return, for the National Endowment for the Arts or the National Endowment for the Humanities.
United States · United States Congress · 14 October 1977
Amends the Tax Reform Act to allow an election for an additional exception to "United States property" with respect to controlled foreign corporations.
United States · United States Congress · 13 October 1977
Amends the Internal Revenue Code to reduce the excise tax on private foundations' investment income.
United States · United States Congress · 13 October 1977
Amends the Internal Revenue Code to provide for an alternative 12-month period to the existing 60-month period of amortization for a new, identifiable certified pollution control facility acquired, or whose construction began, after December 31, 1976.
United States · United States Congress · 13 October 1977
Jobs Creation Act - Amends the Internal Revenue Code to reduce the individual income tax rates. Allows a credit against the income tax up to $1,000, for ten percent of the increase in the total savings deposits and investments since the end of the previous year. Allows a limited income tax deduction by certain domestic corporations for dividends paid. Limits corporate deductions for dividends received from foreign corporations. Repeals corporate deductions for other dividends received. Allows the taxpayer to take a deduction for specified percentages of the acquisition costs of certain types of property, with a corresponding reduction in basis, in lieu of a depreciation deduction. Doubles the corporate surtax exemption to $100,000.
United States · United States Congress · 13 October 1977
Amends the Internal Revenue Code to allow individuals aged 62 and over a refundable income tax credit for increases in real property taxes and utility bills.
United States · United States Congress · 13 October 1977
Tax Reduction Act - Amends the Internal Revenue Code to lower individual and corporate income tax rates.
United States · United States Congress · 13 October 1977
Makes continuing appropriations for the salaries and benefits of State Department employees engaged in carrying out foreign assistance programs, the District of Columbia, the Department of Labor, Health, Education, and Welfare, and related agencies through fiscal year 1978 at a rate for operations not in excess of the rate in effect on September 30, 1977.
United States · United States Congress · 13 October 1977
Sets forth the rule for the consideration of House Joint Resolution 626 (Appropriations for 1978).
United States · United States Congress · 12 October 1977
Amends the Internal Revenue Code to provide an income tax credit for one-third of the expenses incurred by a taxpayer for the medical and custodial care expenses of disabled or aged relatives for whom the taxpayer is not entitled to a dependent deduction. Limits the maximum amount of such credit to $400.
United States · United States Congress · 12 October 1977
Amends the Internal Revenue Code to repeal the changes in the income tax exclusion for sick pay made by the Tax Reform Act of 1976. Restores former law with regard to the exclusion, but provides a phaseout of the exclusion if gross income is in excess of $15,000.
United States · United States Congress · 12 October 1977
Appropriates such amounts as may be necessary for continuing projects or activities, not otherwise provided for, which were conducted in fiscal year 1977 and for which appropriations, funds, or other authority would be available in the District of Columbia Appropriation Act for fiscal year 1978, but at a rate for operations not in excess of the current rate in effect on September 30,1977. Stipulates that appropriations and funds made available and authority granted pursuant to this joint resolution shall be available from October 1, 1977, and shall remain available until (1) enactment into law of an appropriation for any project or activity provided for in this joint resolution, or (2) enactment of the applicable appropriation Act by both Houses without any provision for such project or activity, or (3) October 31, 1977, whichever first occurs. Stipulates that no appropriation or fund made available or authority granted pursuant to this joint resolution shall be used to initiate or resume any project or activity for which appropriations, funds, or other authority were not available during fiscal year 1977.
United States · United States Congress · 12 October 1977
Makes continuing appropriations for the Departments of Labor, and Health, Education, and Welfare, and related agencies through fiscal year 1978 at a rate for operations not in excess of the rate in effect on September 30, 1977.
United States · United States Congress · 12 October 1977
Amends the Internal Revenue Code to repeal the limitations made by the Tax Reform Act of 1976 on the exclusion for sick pay.
United States · United States Congress · 12 October 1977
Makes continuing appropriations for the Departments of Labor, and Health, Education, and Welfare, and related agencies through fiscal year 1978 at a rate for operations not in excess of the rate in effect on September 30, 1977.
United States · United States Congress · 12 October 1977
Constitutional Amendment - Provides that total expenditures shall not exceed net revenue. 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.
United States · United States Congress · 11 October 1977
Amends the Internal Revenue Code to provide an exception to the investment tax credit recapture rules for transactions under the Final System Plan for ConRail.
United States · United States Congress · 11 October 1977
Amends the Internal Revenue Code to: (1) remove the adjusted gross income limitation on the credit for the elderly; (2) increase the amount of the credit; and (3) provide an annual cost-of-living adjustment for the credit.
United States · United States Congress · 7 October 1977
Amends the Whale Conservation and Protection Act to urge that attention be given to the utilization and employment of native whaling committees which engage in whale hunting for subsistence. Authorizes appropriations to carry out the purposes of the Act for fiscal years 1980 through 1982, and increases appropriations authorization for fiscal years 1978 and 1979.
United States · United States Congress · 6 October 1977
Amends the Internal Revenue Code to provide that State and local government retirement systems shall be tax exempt organizations. Exempts these systems from the reporting requirements pertaining to deferred compensation. Treats all such systems as qualified pension plans under the code.
United States · United States Congress · 5 October 1977
Tax Reduction Act - Amends the Internal Revenue Code to lower individual and corporate income tax rates.
United States · United States Congress · 5 October 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.
United States · United States Congress · 4 October 1977
Title I: Sales and Use Taxes - States that no State or political subdivision thereof shall have the power to require a person to collect a sales or use tax with respect to a sale of tangible personal property unless the person has a business location in the State or regularly makes household deliveries in the State. Prohibits a State or political subdivision thereof from imposing a sales tax or requiring a seller to collect a sales tax or use tax with respect to an interstate sale of tangible personal property unless the destination of the sale is in that State or in a State or political subdivision for which the tax is required to be collected. Prohibits a State from imposing a use tax with respect to tangible personal property of a person without a business location in the State or an individual without a dwelling place in the State. Provides that the amount of any use tax imposed with respect to tangible personal property shall be reduced by the amount of any sales or use tax previously paid by the taxpayer with respect to the same property on account of liability to another State or political subdivision thereof. Prohibits a State or political subdivision thereof from imposing a sales tax, use tax, or other nonrecurring tax measured by cost or value with respect to household goods, including motor vehicles, brought into the State by a person who establishes residence in that State if the goods were acquired by that person 30 days or more before he establishes such residence. Immunizes sellers from liability for the collection or payment of a sales or use tax with respect to an interstate sale of tangible personal property if the purchaser of such property furnishes to the seller a registration number showing he has registered with the jurisdiction imposing the tax, or a certificate showing a basis for exemption from the tax. Stipulates that no seller shall be required by a State or political subdivision thereof to classify interstate sales for sales tax accounting purposes according to geographic areas of the State in any manner other than to account for interstate sales with destinations in political subdivisions in which the seller has a business location or regularly makes household deliveries. Title II: Gross Receipts Taxes - Prohibits a State or political subdivision thereof from imposing a gross receipts tax with respect to the interstate sale of tangible personal property unless the sale is solicited directly through a business office of the seller in the State or political subdivision thereof. Title III: Net Income Taxes - Prohibits a State or political subdivision thereof from imposing for any taxable year on a corporation taxable in more than one State, other than a bank or an insurance company, a net income tax measured by an amount of income in excess of an amount determined by a specified formula which weights the presence of the corporation in the State. Title IV: Jurisdiction of Federal Courts - Grants jurisdiction to the United States Court of Claims to review de novo any issues relating to a dispute arising under this Act. Makes determinations of the Court of Claims binding for the taxable years involved upon any State given notice or appearing as a party, subject only to review by the United States Supreme Court through certiorari. Title V: Miscellaneous Provisions - Stipulates that no charge may be imposed by a State or political subdivision thereof to cover any part of the cost of conducting outside that State an audit for a tax to which this Act applies.
United States · United States Congress · 4 October 1977
Amends the Internal Revenue Code to extend the income tax exclusion for political organizations' fund raising events to proceeds from gambling activities where the wagers are placed, the winners determined, and the prices distributed in the presence of all the players.
United States · United States Congress · 4 October 1977
Amends the Internal Revenue Code with respect to the determination of whether certain charitable organizations are publically supported.
United States · United States Congress · 4 October 1977
Retirement Savings Equal Treatment Act - Amends the Internal Revenue Code to allow certain individuals whose employers make contributions to pension plans a deduction for their contributions to employer pension funds, and to allow a deduction to certain individuals who establish modified individual retirement plans when the employer-employee pension contributions are small.
United States · United States Congress · 4 October 1977
Small Business Tax Reform Act - Amends the Internal Revenue Code to replace the corporate income tax rates with a graduated, five-tier rate schedule, imposing the uppermost (48 percent) marginal rate upon income in excess of $100,000.
United States · United States Congress · 3 October 1977
Corporate Tax Reduction Act - Amends the Internal Revenue Code to lower the corporate normal taxes and increase the surtax exemption.
United States · United States Congress · 3 October 1977
Personal Exemption Credit Act - Amends the Internal Revenue Code to replace the individual income tax deductions for personal exemptions with $250 tax credits.
United States · United States Congress · 3 October 1977
Amends the Internal Revenue Code to allow taxpayers a credit against the income tax for specified higher education expenses, including tuition, fees, books and supplies, incurred by the taxpayer for himself or any dependent.
United States · United States Congress · 30 September 1977
Amends the Internal Revenue Code to repeal the limitations made by the Tax Reform Act of 1976 on the exclusion for sick pay.
United States · United States Congress · 30 September 1977
Amends the Internal Revenue Code to allow a deduction to any taxpayer engaged in the manufacture, importation, distribution, lease, or sale of any product for contributions to his product liability loss reserve account.
United States · United States Congress · 30 September 1977
Amends the Internal Revenue Code to allow individuals aged 62 and over a refundable income tax credit for increases in real property taxes and utility bills.
United States · United States Congress · 30 September 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.
United States · United States Congress · 29 September 1977
Amends the Employee Retirement Income Security Act to delay the date after which Treasury regulations regarding includibility in gross income of contributions made by means of salary reduction to certain pension or profit-sharing trusts may be issued and enforced.
United States · United States Congress · 29 September 1977
Amends the Internal Revenue Code to allow public utilities to exclude from gross income, as contributions to capital, all amounts received in aid of construction of electric energy or gas facilities.
United States · United States Congress · 29 September 1977
Amends the Internal Revenue Code to allow individuals a limited, nonrefundable income tax credit for expenses incurred for the higher education of the taxpayer his spouse or dependents.