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201 records in US in 1977
United States · United States Congress · 29 September 1977
Sets forth the rule for the consideration of H.R. 4297 (Authorizations for marine protection and research).
United States · United States Congress · 27 September 1977
Amends the Internal Revenue Code to remove the requirement that household and dependent care services rendered by relatives qualify as employment for purposes of the Federal Insurance Contributions Act in order for their wages to be considered expenses for purposes of the income tax credit for expenses paid for such services.
United States · United States Congress · 27 September 1977
Amends the Internal Revenue Code to extend restricted qualification to certain profit-sharing plans which allow employees to elect current distributions.
United States · United States Congress · 27 September 1977
Amends the Internal Revenue Code to allow a limited credit against the income tax for contributions of the taxpayer's literary, musical or artistic compositions to certain tax exempt organizations. Limits the credit allowed for any one year to the amount of tax on past gross income attributable to the sale of such compositions. Disallows any credit for letters, memoranda, or similar property relating to the duties of any governmental office held by the taxpayer when they were composed. Limits the credit taken in any taxable year to the greater of $2,500 or 50 percent of the taxpayer's income tax liability for the year. Disallows a credit to the extent that the total value of contribution exceeds $35,000. Allows a five-year carry-over of any credit disallowed by the previous two limitations. Requires that the donee certify to the taxpayer that the contribution is material of literary, artistic or musical significance and its use will be related to the purpose upon which the donee's tax exempt status is based.
United States · United States Congress · 27 September 1977
Amends the Internal Revenue Code to allow an income tax credit for 25 percent of the amount of rent 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.
United States · United States Congress · 27 September 1977
Amends the Internal Revenue Code to repeal the passive income limitation for subchapter S corporations.
United States · United States Congress · 27 September 1977
Tuition Tax Credit Act - Amends the Internal Revenue Code to allow a credit against an individual's income tax in an amount equal to 50 percent of the sum of the amounts paid by him to educational institutions as tuition (though no more than $500 for any single individual) for the attendance of the taxpayer, the taxpayer's spouse, or any of his dependents with respect to whom he is entitled to a personal exemption.
United States · United States Congress · 27 September 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.
United States · United States Congress · 26 September 1977
Tuition Tax Credit Act - Amends the Internal Revenue Code to allow a credit against an individual's income tax in an amount equal to 50 percent of the sum of the amounts paid by him to educational institutions as tuition (though no more than $500 for any single individual) for the attendance of the taxpayer, the taxpayer's spouse, or any of his dependents with respect to whom he is entitled to a personal exemption.
United States · United States Congress · 26 September 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 · 26 September 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.
United States · United States Congress · 23 September 1977
Amends the Internal Revenue Code to allow a deduction for business expenses allocable to attendance at an unlimited number of foreign conventions or meetings held outside the North American area if the taxpayer establishes that any such meeting is directly related to the active conduct of his trade or business and that it is more reasonable for such meeting to be held outside the North American area than within it.
United States · United States Congress · 23 September 1977
Amends the Internal Revenue Code to provide an income tax credit for expenses incurred in the conversion of farm and ranch land into qualified wind erosion control or wildlife habitat areas. Provides Federal local reimbursement to state and local governments for the real property taxes which would otherwise be collected on such property.
United States · United States Congress · 23 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 his dependents.
United States · United States Congress · 23 September 1977
Allows a tax deduction up to $750 for ordinary and necessary expenses incurred by a taxpayer under the Internal Revenue Code in making repairs and improvements to his residence during the taxable year. Allows the owner of rental housing to amortize at an accelerated rate (over a 60-month period) the cost of rehabilitating or restoring such housing. Authorizes the taxpayer to switch from such accelerated amortization to the regular depreciation deduction allowable under the Internal Revenue Code for property used in a trade or business or held for the production of income.
United States · United States Congress · 22 September 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 · 22 September 1977
Postpones, until July 1, 1978, the effective date of the Internal Revenue Service's Revenue Ruling 76-453 which holds that (1) transportation expenses between an individual's residence and temporary place of work are not deductible and (2) reimbursement for such expenses by employers is includible in gross income.
United States · United States Congress · 22 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.
United States · United States Congress · 21 September 1977
Amends the Internal Revenue Code to provide an income tax deduction for certain Americans living abroad for cost-of-living, housing and education expenses attributable to the higher cost-of-living abroad.
United States · United States Congress · 21 September 1977
Amends the Internal Revenue Code to allow up to a $200 income tax deduction for one half of the expenses incurred for the installation and purchase of a teletypewriter for use by individuals whose sight, hearing, or speech is impaired.
United States · United States Congress · 20 September 1977
Amends the Internal Revenue Code to exempt from employment taxes a person engaged in the trade or business of putting sitters in touch with individuals who wish to employ them, if such person does not pay the salary or wages of the sitters and is compensated by the sitters or the individuals who employ them on a fee basis.
United States · United States Congress · 20 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 · 20 September 1977
Amends the Internal Revenue Code to provide that artistic compositions, copyrights, and the like shall not be included in the estate tax valuation of the creator's estate.
United States · United States Congress · 20 September 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 · 20 September 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 · 20 September 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 · 19 September 1977
Amends the Internal Revenue Code to allow individuals a deduction for 75 percent of the aggregate amount paid or accrued during the taxable year to rent their principal residence.
United States · United States Congress · 19 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 · 19 September 1977
Amends the Internal Revenue Code with respect to investment indebtedness to: (1) repeal the provision of the Tax Reform Act of 1976 which limits the interest deduction to $10,000 ($5,000, in the case of a separate return by a married individual): and (2) restore the former Code provision which limited the interest deduction to $25,000 ($12,500 in the case of a separate return by a married individual).
United States · United States Congress · 19 September 1977
Amends the Internal Revenue Code to provide an income tax credit for the amounts paid or incurred by the taxpayer to convert land held in the United States and formerly used for agriculture or raising livestock into an area used exclusively for providing vegetative cover for wind erosion control or wildlife habitat. Provides that such wind erosion control and wildlife habitat areas must: (1) meet such requirements as are established by the Secretary of Agriculture; (2) be no less than 20 feet, nor more than 60 feet in width; and (3) comprise no more than 15 percent of the area of any farm. Provides for the recapture of such credits to the extent that credit is taken for land which ceases to be a wind erosion control or wildlife habitat area, or is transferred by the taxpayer (except by reason of death, or in certain tax-free corporate acquisitions) within three years after the credit is taken. Provides for the carryover of allowable credit to the extent it exceeds the taxpayer's liability. Reduces the taxpayer's basis, and disallows any deduction of expenditures properly charged to capital account for which this credit is taken.
United States · United States Congress · 16 September 1977
Amends the Internal Revenue Code to allow a deduction of up to $1,500 for household expenses to any taxpayer who maintains a household in which a dependent aged 65 or over resides.
United States · United States Congress · 16 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 · 16 September 1977
Constitutional Amendment - Requires the President to annually compute the gross national product of the United States. Limits the expenditures of the Government in any year to 20 percent of the gross national product of the preceeding year. Requires the United States to maintain a balanced budget each year. Permits such limitations to be suspended during a period of grave national emergency or time of war by a concurrent resolution agreed to by two-thirds of the authorized membership of each House of Congress.
United States · United States Congress · 15 September 1977
Amends the Internal Revenue Code to exclude from the minimum tax any gain realized from any sale of: (1) substantially all the assets of any trade or business (including farming) owned by the taxpayer for the five-year period ending on the sale date; or (2) all the stock of a corporation owned by the taxpayer if his or her holdings on the sale date amount to at least 50 percent of the total fair market value of all stock of such corporation, if such sale of assets or stock is pursuant to a binding contract entered into before October 4, 1976.
United States · United States Congress · 15 September 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 · 15 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 · 15 September 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 · 15 September 1977
Amends the Internal Revenue Code to postpone from 1978 to 1980 the termination of the 60-month, straight line depreciation deduction for rehabilitating low-income rental housing.
United States · United States Congress · 15 September 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 · 14 September 1977
Amends the Internal Revenue Code to provide an investment tax credit for oil and gas drilling expenditures and a supplementary credit for productive exploratory oil and gas wells.
United States · United States Congress · 14 September 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 · 14 September 1977
Amends the Internal Revenue Code to allow tax-exempt private foundations to treat as confidential, and not to list in required annual reports, the name and address of any indigent or needy recipient of charitable gifts or grants amounting to $1000 or less during the taxable year.
United States · United States Congress · 14 September 1977
Amends the Internal Revenue Code to allow as a credit against income tax a limited amount of specified higher education expenses, including tuition, fees, books, supplies and room and board, incurred by a taxpayer for himself or for his spouse or dependents.
United States · United States Congress · 13 September 1977
Amends the Internal Revenue Code to allow up to a $200 income tax deduction for one half of the expenses incurred for the installation and purchase of a teletypewriter for use by individuals whose sight, hearing, or speech is impaired.
United States · United States Congress · 12 September 1977
Makes a technical amendment to the provision of the Internal Revenue Code which exempts businesses operating nurseries from the requirement of computing income on an accrual method with the capitalization of preproductive period expenses.
United States · United States Congress · 12 September 1977
Amends the Internal Revenue Code to exempt from employment taxes a person engaged in the trade or business of putting sitters in touch with individuals who wish to employ them, if such person does not pay the salary or wages of the sitters and is compensated by the sitters or the individuals who employ them on a fee basis.
United States · United States Congress · 12 September 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 · 12 September 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 · 9 September 1977
Freedom of Energy Investment Act - Amends the Internal Revenue Code to provide for the nonrecognition of gain from the sale of stock in a domestic corporation engaged in a trade or business related to energy if, within 90 days after the sale, the proceeds are invested in stock of another such company.
United States · United States Congress · 9 September 1977
Amends the Internal Revenue Code to allow a $200 income tax deduction for purchase and installation expenses for residential smoke detectors.