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Bill· SS. 1691 (98th)reported
United States · United States Congress · 27 July 1983
Child Support Enforcement Amendments of 1983 - Amends part D (Child Support and Establishment of Paternity) to direct the Secretary of Health and Human Services to make payments, in addition to those already provided under part D, to any State whose part D program is found to be exemplary in the amount of collections made, the cost efficiency with which the program is operated, or the magnitude of the costs to other assistance programs that could reasonably have been expected to occur but for the operation and the effective performance of the State's program. Repeals the present provisions for incentive payments to States and localities. Reduces Federal funding to States under part D. Eliminates funding for the planning, design, development, installation, or enhancement of an automatic data processing and information retrieval system under part D. Revises provisions of part D relating to the distribution of the amounts collected as child support by a State. Provides: (1) that amounts collected by a State under part D as support for families receiving Aid to Families With Dependent Children (part A of title IV of the Act) shall be paid to the family to the extent that such amounts exceed the amount of AFDC paid to the family but do not exceed the amount of required court ordered support; (2) that amounts in excess of those required to be paid to the family shall be retained by the State to the extent they do not exceed the total amount of AFDC previously paid to the family; and (3) that any balance shall be paid to the family. Authorizes the Secretary to make grants to States to assist in the development or improvement of clearinghouses and other information management systems to aid in the enforcement of support by facilitating the collection and exchange, both within a State and among States, of child support information. Authorizes appropriations for such purposes. Requires charging an application fee of at least $25 for child support or paternity determination services furnished under part D to individual's not otherwise eligible. Provides that the costs of providing collection services may range from three to ten percent of the amount collected. Requires a State under part D to implement procedures providing for: (1) the withholding of child support from wages if a support order has been entered by a State; (2) quasi-judicial or administrative procedures for entering child support orders which have the same force and effect as orders entered by a court; (3) the collection of past-due support from State tax refunds; (4) placing liens on real property for amounts of past-due support. Requires a designee of the Secretary to conduct a review of each State's part D program at least once every three years in order to determine the program's effectiveness and compliance with part D requirement. Requires a State under part A of title IV to have in effect a plan under part D and operate a child support program in substantial compliance (currently, in conformity) with the part D plan. Provides for reduced Federal funding under part A for any State whose part D program is not in compliance. Eliminates the requirement that before a State agency can request information from the Secretary the agency must have determined that the absent parent cannot be located through procedures under the control of the agency. Makes provisions of part A (General Provisions) of title XI of the Act relating to demonstration project authority applicable to part D. Makes modifications in the timing and content of the Secretary's annual part I report to Congress. Requires child support collected by a State on behalf of a child for whom a public agency is making foster care payments under part E (Foster Care and Adoption Assistance) of the Act to be paid to the public agency responsible for supervising placement of the child, to the extent that the amounts collected exceed the monthly foster care maintenance payments but not the monthly amount required by a court of administrative order to be paid on behalf of the child or agreed to by both parents of such child. Requires a State plan under part E to provide that all steps will be taken to secure an assignment to the State of any rights to support on behalf of each child receiving part E foster care maintenance payments.
Bill· HRH.R. 3683 (98th)referred
United States · United States Congress · 27 July 1983
Amends the Internal Revenue Code to exempt from the tax on foreign corporations connected with U.S. business any interest on U.S. obligations received by banks organized in Guam.
Resolution· HRESH.Res. 284 (98th)passed
United States · United States Congress · 27 July 1983
Sets forth the rule for the consideration of amendments in disagreement to the conference report on H.R. 3069 (supplemental appropriations).
Bill· HRH.R. 3654 (98th)open
United States · United States Congress · 26 July 1983
Amends the Internal Revenue Code, with respect to charitable contribution deductions from a decedent's gross estate, to extend through December 31, 1983, the period during which governing instruments may be amended to meet the requirements for a gift of a split interest to charity. Amends the Revenue Act of 1978 to provide that under regulations prescribed by the Secretary of the Treasury, similar rules shall apply to the income tax and gift tax charitable deduction.
Bill· HRH.R. 3656 (98th)open
United States · United States Congress · 26 July 1983
Amends the Internal Revenue Code to allow the voting interests of disqualified persons to be taken into account in determining a private foundation's voting interest for purposes of the penalty tax on excess business holdings.
Bill· HRH.R. 3661 (98th)referred
United States · United States Congress · 26 July 1983
Amends the Internal Revenue Code to provide for a cost of living adjustment, after 1985, in the maximum deduction for retirement savings, using the cost of living adjustment applicable to the maximum annual limits for employer retirement plans.
Bill· HRH.R. 3657 (98th)referred
United States · United States Congress · 26 July 1983
Amends the Technical Corrections Act of 1982 to change the effective date of special rules relating to the elective recognition of a gain or loss by a target corporation in a corporate acquisition.
Bill· HRH.R. 3662 (98th)referred
United States · United States Congress · 26 July 1983
Amends the Internal Revenue Code to allow the income tax deduction for retirement savings to be computed for a married individual on the basis of the lesser of $2,000 or the sum of such individual's compensation and so much of the compensation of the spouse of such individual as exceeds the individual retirement account deduction of such spouse.
Bill· HRH.R. 3651 (98th)referred
United States · United States Congress · 26 July 1983
Asset Indexing Act of 1983 - Amends the Internal Revenue Code to require an inflation adjustment, based on the gross national product deflator, to the adjusted basis of certain assets (corporate stock and real property held for more than one year which is a capital asset or property used in a trade or business) at the time of sale or exchange, solely for the purpose of determining gain or loss on such assets. Excludes from such treatment: (1) creditors' interests; (2) options; (3) net lease property in the case of a lessor; (4) preferred stock with fixed dividends; and (5) stock in small business corporations, personal holding companies, and certain foreign corporations.
Bill· SS. 1671 (98th)open
United States · United States Congress · 25 July 1983
Adoptive Families Assistance Act of 1983 - Amends the Internal Revenue Code to provide an income tax exclusion for employees for amounts received from, or contributions of an employer to, an adoption expense plan. Defines "adoption expense plan" as a written plan of an employer to reimburse employees for adoption expenses. Allows an individual income tax deduction for adoption expenses not to exceed $1,500, or $2,000 in the case of a child with special needs. Treats employer contributions to an adoption expense plan as a deductible business expense.
Bill· SS. 1673 (98th)open
United States · United States Congress · 25 July 1983
Amends the Internal Revenue Code to exclude from gross income reduced airline fare benefits received by airline employees and their families.
Bill· SS. 1666 (98th)open
United States · United States Congress · 21 July 1983
Capital Formation Tax Act of 1983 - Amends the Internal Revenue Code to increase the income tax deduction for net capital gains to 80 percent on the sale of stock if the following requirements are met: (1) the stock must be purchased through an initial stock offering; (2) the stock must be purchased from the initial offeror, underwriter, broker, or agent; (3) the stock must represent contributions to capital or paid-in surplus; and (4) the stock must have been held for at least five years at the time of the sale or exchange.
Bill· SS. 1661 (98th)open
United States · United States Congress · 21 July 1983
Amends the Internal Revenue Code to provide that a percentage depletion rate of 15 percent (up to 1,000 barrels a day) for secondary and tertiary production shall be allowed independent producers and royalty owners after 1983.
Bill· HRH.R. 3629 (98th)referred
United States · United States Congress · 21 July 1983
Amends the Internal Revenue Code to repeal the exemption from withholding of income tax and social security tax for commercial fishermen. Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to extend social security coverage to commercial fishermen. Repeals certain tax information reporting requirements with respect to fishing boat operators.
Bill· HRH.R. 3630 (98th)referred
United States · United States Congress · 21 July 1983
Amends the Internal Revenue Code to exclude from gross income amounts received from a public retirement system (pensions or annuities) which are attributable to services as a Federal, State, or local police officer or fire fighter.
Bill· SS. 1646 (98th)open
United States · United States Congress · 20 July 1983
Title I: Treasury Department Appropriation Act, 1984 - Makes appropriations to the Department of the Treasury for FY 1984 for: (1) the Office of the Secretary; (2) the Federal Law Enforcement Training Center; (3) the Bureau of Government Financial Operations; (4) the Bureau of Alcohol, Tobacco and Firearms; (5) the United States Customs Service; (6) the Bureau of the Mint; (7) the Bureau of the Public Debt; (8) the Internal Revenue Service; and (9) the United States Secret Service. Makes appropriations to the Treasury Department in this Act available for uniforms or allowances, auto insurance in foreign countries, and employee health and medical services. Requires the conduct of officers and employees of the Internal Revenue Service in connection with collection of any underpayment of tax to comply with the Fair Debt Collection Practices Act. Prohibits the use of any funds appropriated by this Act to disqualify or issue an unfavorable advance determination letter, with respect to any tax-qualified pension plan which has vesting requirements or provides for nonforfeitable rights to benefits equal to or more stringent than 4/40. Prohibits the use of funds to implement changes shortening the time granted, or altering the mode of payment permitted, for payment of excise taxes by law or regulations in effect on January 1, 1981. Declares that no more than two percent of any appropriations in this Act for the Department of the Treasury may be transferred between such appropriations. Amends the Tariff Act of 1930 to declare that duties determined to be due on a liquidation or reliquidation shall be due upon that date and shall be considered delinquent unless received within 25 days. Requires interest to be paid on any amounts paid as increased or additional duties where a determination is made to reliquidate an entry. Repeals the capitalization limitation for the Capital Fund in the Office of the Secretary. Provides such sums as necessary to compensate private debt collection agencies under contract with the Secretary of the Treasury. Prohibits the use of funds to impose or assess any excise tax on the manufacture of recreational equipment in all cases where less than 50 items are manufactured or produced per annum. Prohibits the use of funds to place the United States Secret Service, the Customs Service, and the Bureau of Alcohol, Tobacco and Firearms under the operation, oversight, or jurisdiction of the Inspector General of the Department of the Treasury. Title II: Postal Service Appropriation Act, 1984 - Postal Service Appropriation Act, 1984 - Makes appropriations to the Postal Service for FY 1984 for payment to the Postal Service Fund. Title III: Executive Office Appropriations Act, 1984 - Makes appropriations to the Executive Office of the President for FY 1984 for: (1) compensation of the President; (2) the Office of Administration; (3) the White House Office; (4) the Executive Residence at the White House; (5) the official residence of the Vice President; (6) special assistance to the President; (7) the Council of Economic Advisers; (8) the Office of Policy Development; (9) the National Security Council; (10) the Office of Management and Budget; (11) Office of Information and Regulatory Affairs; (12) the Office of Federal Procurement Policy; (13) the Property Review Board; and (14) unanticipated needs. Authorizes the President to appoint and fix the compensation of the Executive Director of the Property Review Board at a rate not to exceed the rate of basic pay then currently paid for level III of the Executive Schedule. Title IV: Independent Agencies Appropriations Act, 1984 - Makes appropriations for FY 1984 to the following independent agencies: (1) the Administrative Conference of the United States; (2) the Advisory Commission on Intergovernmental Relations; (3) the Advisory Committee on Federal Pay; (4) the Committee for Purchase from the Blind and Other Severely Handicapped; (5) the Federal Election Commission; (6) the General Services Administration (GSA) for the Federal Buildings Fund (with amounts for repairs and alterations to specified federal buildings); (7) the National Archives and Records Service; (8) the Federal Property Resources Service; (9) the National Defense Stockpile Transaction Fund; (10) general management and agency operations; (11) the Office of Inspector General; and (12) allowances and office staff for former presidents; and (13) Office of Information Resources Management. Credits the appropriate appropriation or fund available to the GSA with: (1) cost of operation, protection, maintenance, upkeep, repair, and improvement, included as part of rentals received from Government corporations; and (2) funds of other agencies transferred to GSA, in connection with property transferred to GSA. Makes funds available to GSA available for the hire of passenger motor vehicles. Makes appropriations available for payment to GSA for charges for space, services, and public improvements to buildings and facilities. Permits funds in the Federal Buildings Fund to be transferred between activities only to the extent necessary for mandatory program requirements. Permits the transfer, if approved in advance by the Appropriations Committees, of up to one percent of the appropriations for operating expenses and salaries and expenses (excluding the Federal Buildings Fund) between such appropriations for mandatory program requirements. Exempts funds made available for the payment of rent from certain statutory restrictions. Makes appropriations for FY 1984 for: (1) the Office of Personnel Management (including transfer of trust funds); (2) the government payment for annuitants and employees' health benefits; (3) the payment to the Civil Service Retirement and Disability Fund; (4) the Merit Systems Protection Board (including a transfer of funds); (5) the Office of Special Counsel; (6) the Federal Labor Relations Authority; and (7) the United States Tax Court. Title V: General Provisions - Places limitations on travel expenses. Prohibits the availability of any appropriations to pay the salary of any person filling a position, other than a temporary position, formerly held by an employee who left to enter the armed forces and, after discharge, has made timely application for restoration. Prohibits the use of any appropriation for the purchase or sale of real estate or for establishing new offices inside or outside the District of Columbia, except for programs approved by Congress and appropriated. Prohibits any appropriation contained in this Act from remaining available for obligation beyond the current fiscal year unless expressly so provided. Prohibits the availability of any appropriation for the procurement of any hand or measuring tool not produced in the United States or its possessions except in the case of insufficient quantity and unsatisfactory quality. Limits the expenditure of any appropriation under this Act for any consulting service through a procurement contract. Prohibits the use of any part of any appropriation contained in this Act for the procurement of stainless steel flatware not produced in the United States or its possessions. Prohibits the use of the funds made available to the General Services Administration under the Federal Property and Administrative Services Act of 1949 to procure by contract any service which, before the date of this Act, was performed by GSA employees in any position of guards, elevator operators, messengers, custodians, and Public Buildings Service mechanics, except funds for sheltered workshops for the severely handicapped. Prohibits the use of funds to implement or enforce any provisions of the rule TD ATF-66 issued by the Department of the Treasury, Bureau of Alcohol, Tobacco and Firearms on labeling and advertising of wine, distilled spirits and malt beverages. Authorizes the Secretary of the Treasury to conduct followup investigations of all seizures or arrests involving controlled substances by a Customs officer. Provides that of the total amount of budget authority provided for FY 1984 for consulting services, management and professional services, and special studies and analyses, ten percent shall be placed in reserve and not made available for obligation or expenditure. Exempts any entity whose budget request for 1984 for such purposes did not amount to $5,000,000. Title VI: General Provisions (Department, Agencies, and Corporations) - Prohibits any appropriation in this Act from being used for publicity or propaganda purposes within the United States not heretofore authorized by Congress. Fixes the maximum allowable amounts during the current fiscal year for the purchase of any passenger motor vehicle. Prohibits any appropriation from being used to pay the compensation of any officer or employee of the Government of the United States whose post of duty is in the continental United States unless such person is: (1) a citizen of the United States; (2) eligible for citizenship, has filed a declaration of intention to become a citizen and is residing in the United States; (3) owes allegiance to the United States; (4) an alien from one of a specified number of countries; or (5) a refugee from one of a specified number of countries. Makes certain appropriations available for expenses of travel also available for quarters allowances and cost-of-living allowances. Makes appropriations available for payment to the General Services Administration for charges for space and services and those expenses of renovation and alteration of buildings and facilities which constitute public improvements. Prohibits any appropriation from being paid to any person for the filling of any position for which he or she as been nominated after the Senate has voted not to approve such nomination. Makes specified funds available for rent in the District of Columbia. Permits the use by Federal agencies of foreign credits owed to or owned by the United States for any purpose for which appropriations are made for the current fiscal year. Prohibits the use of funds for publicity or propaganda purposes designed to support or defeat legislation pending before Congress. Denies funds to pay the salary of any officer or employee of the U.S. Postal Service who tries to prevent other officers or employees from communicating with Members or committees of Congress (whistle blowing), or who tries to discipline any officer or employee who does so communicate. Prohibits the use of appropriations for interagency financing of boards, commissions, councils, committees, or similar groups which do not have prior and specific statutory approval to receive financial support from more than one agency or instrumentality. Makes specified funds available for the employment of guards for all buildings and areas owned or occupied by the United States or the Postal Service. Limits the amount which any agency may pay the Administrator of the General Services Administration per square foot for rental of space and services. Prohibits the use of funds for administrative expenses in connection with the designation for construction, arranging for financing, or execution of contracts or agreements for financing or construction of any additional purchase contract projects under the Public Buildings Amendments of 1972 during the period beginning October 1, 1976, and ending September 30, 1984. Prohibits the use of funds for the purchase of passenger automobiles with an EPA estimate of less than 22 miles per gallon, except in specified cases. Prohibits the use of funds made available by this Act to implement, administer, or enforce any regulation which has been disapproved by a resolution of disapproval duly adopted. Limits the amount that may be paid to any prevailing rate employee for FY 1983. Requires the designation of one office, officer, or employee of each executive agency to establish and operate a central monitoring system for the oversight of agency motor vehicle operations and related activities. Requires the head of each agency to develop a system to identify, collect, and analyze data with respect to all cost incurred in operating motor vehicles. Sets forth information to be included by each executive agency in the requests for appropriations for FY 1985 concerning motor vehicles. Requires each executive agency to review the motor pool, storage, maintenance, and other intra-agency motor vehicle facilities of the agency, and to consolidate where feasible and cost effective. Requires the Administrator to conduct a study of the feasibility and cost implications of using commercial firms to operate, maintain, purchase, and dispose of motor vehicles. Requires a report to be made to Congress concerning such motor vehicle provisions not later than 12 months after the date of enactment of this Act. Requires the Comptroller General to report to Congress on the activities of the Director of the Office of Management and Budget, the Administrator of the General Services Administration, and executive agencies in carrying out such provisions.
Bill· SS. 1649 (98th)open
United States · United States Congress · 20 July 1983
Amends the Internal Revenue Code to provide that certain museums and organizations which operate a library shall be treated as public charities for income tax purposes (taxpayers may deduct contributions to public charities up to 50 percent of their adjusted gross income).
Resolution· HRESH.Res. 274 (98th)passed
United States · United States Congress · 20 July 1983
Sets forth the rule for the consideration of H.R. 2867 (hazardous waste disposal).
Bill· HRH.R. 3594 (98th)open
United States · United States Congress · 19 July 1983
First Time Homebuyer Assistance Act of 1983 - Amends the Internal Revenue Code to allow an income tax credit to first time homebuyers for interest on home mortgages in specified circumstances where State or local governments elect to participate in a mortgage credit program rather than issue mortgage subsidy bonds. Sets forth requirements for a State or local government to participate in such a mortgage credit program.
Bill· HRH.R. 3593 (98th)reported
United States · United States Congress · 19 July 1983
Amends the Internal Revenue Code to allow an income tax deduction for lodging costs incurred while undergoing medical treatment away from home. Requires that the medical care be provided by a physician in a licensed hospital or in a nationally or regionally recognized medical care facility and that there be no significant element of personal pleasure, recreation, or vacation in the travel away from home.
Bill· SS. 1640 (98th)open
United States · United States Congress · 18 July 1983
Permits a State or political subdivision of a State to apply to the Secretary of Treasury for reimbursement of revenues lost by reason of the exemption from taxation of foreign diplomatic and consular missions and international organizations located within its jurisdiction. Requires a State or political subdivision to repay to the United States amounts received under this Act and not spent for public purposes. Authorizes appropriations.
Resolution· SCONRESS.Con.Res. 54 (98th)referred
United States · United States Congress · 18 July 1983
Expresses the sense of Congress that the President, the Board of Governors of the Federal Reserve System, the Secretary of the Treasury, and the Chairman of the Council of Economic Advisers should ensure a stable and vigorous economic recovery, a significant reduction in the rate of unemployment, and the compatibility of fiscal and monetary policy. Directs the Chairman of the Board of Governors and the Secretary to report to Congress within 90 days what measures they are taking to achieve the goals set forth in this resolution.
Bill· HRH.R. 3585 (98th)referred
United States · United States Congress · 18 July 1983
Tax Equity Act of 1983 - Title I: Provisions Primarily Affecting Individuals - Amends the Internal Revenue Code to repeal provisions for the indexation of individual income tax rates and of deductions for personal exemptions. Repeals the income tax exclusion for interest on net savings. Allows individuals an election to take an income tax credit for retirement savings in lieu of the income tax deduction allowed for such savings. Sets the amount of such credit at 20 percent of the amount which would be allowed as a deduction. Title II: Provisions Primarily Affecting Businesses - Subtitle A: Lower Corporate Income Tax Rates Only Apply to Small Corporations - Imposes a surtax on corporations of 19.25 percent of the amount by which taxable income exceeds $100,000 but does not exceed $200,000. Subtitle B: Credits - Reduces the regular percentage of the investment tax credit from ten to seven percent. Specifies that such reduction shall not apply to property constructed or acquired under a contract binding on the taxpayer after a specified period. Increases the basis adjustment for depreciable property for which an investment tax credit is taken from 50 percent to 100 percent of the credit taken. Repeals the foreign tax credit for taxes paid to any foreign countries or to U.S. possessions. Subtitle C: Provisions Relating to Oil and Gas - Repeals provisions regarding the windfall profit tax which: (1) exempt royalty oil for 1983 and thereafter; (2) reduce the tax imposed on newly discovered oil; and (3) exempt independent producer stripper well oil. Repeals the option to expense intangible drilling and development costs in the case of oil, gas, and geothermal wells. Repeals the percentage depletion allowance for such wells. Subtitle D: Treatment of Foreign Income - Repeals the tax exemption for domestic international sales corporations after 1983. Requires the inclusion in gross income of a U.S. shareholder's pro rata share of the undistributed earnings and profits of a controlled foreign corporation. Title III: Phase Out of Deduction, Etc., For Net Capital Gain - Phases out the deduction for net capital gains between 1983 and 1989. Phases out the alternative tax for corporations between 1983 and 1989. Title IV: Estate and Gift Tax Provisions - Revises the carryover basis rules for property acquired from a decedent by restoring prior law which provided that beneficiaries receiving property from a decedent's estate retain the decedent's basis in the property. Repeals the increase in the unified credit and the reduction in maximum rates of tax for estates and gifts. Sets forth a rate schedule for estate and gift taxes. Repeals the unlimited marital deduction for estate and gift taxes. Restores prior law which provided for a limited marital deduction.
Bill· SS. 1633 (98th)open
United States · United States Congress · 16 July 1983
Provides that at least 20 percent of enterprise zones designated under any Federal law must be areas that are adversely affected by the devaluation of the Mexican peso.
Bill· SS. 1627 (98th)open
United States · United States Congress · 15 July 1983
Amends the Internal Revenue Code to provide that the amount by which individual income tax rates will be adjusted annually shall be the Consumer Price Index minus three percentage points. Provides for such adjustment during calendar years 1985 through 1988. Provides that for FY 1985 through 1988 the cost of living adjustments for the following Federal programs will be determined by using the Consumer Price Index minus three percentage points: (1) old age, survivors and disability benefits; (2) armed services retirement and retainer pay; (3) retired pay and retainer pay of members and former members of the Coast Guard; (4) retired pay of commissioned officers of the National Oceanic and Atmospheric Administration or the Public Health Service; (5) civil service retirement benefits; (6) foreign service retirement benefits; (7) Central Intelligence Agency retirement benefits; (8) Federal workers' compensation; and (9) veterans' dependency and indemnity compensation.
Bill· SS. 1618 (98th)open
United States · United States Congress · 14 July 1983
Preventive Health Care Incentive Act - Amends the Internal Revenue Code to allow employers an income tax credit for up to ten percent of the costs of providing a preventive health care program to employees. Limits such credit to $50 times the average number of full-time employees regularly participating in such a program. Requires that such a preventive health care program must: (1) be administered by or for the employer; (2) have regular participation of at least 25 percent of the full-time employees of the employer; (3) not discriminate in favor of employees who are officers, shareholders, or highly compensated employees; (4) be recognized as contributing to and fostering improved health; and (5) be approved by the Secretary of the Treasury (after consultation with the Secretary of Health and Human Services). Requires the President's Council on Physical Fitness and Sports to study the effectiveness of such preventive health care programs. Requires the Council to report the results of such study to specified committees of the Congress before January 1, 1986.
Bill· HRH.R. 3582 (98th)referred
United States · United States Congress · 14 July 1983
Amends the Internal Revenue Code to increase to $100 the monthly amount allowable as a charitable deduction for maintaining exchange students in the taxpayer's home.
Bill· HJRESH.J.Res. 320 (98th)referred
United States · United States Congress · 14 July 1983
Amends the Social Security Act (as amended by the Social Security Amendments of 1983) to delay the imposition of certain requirements relating to reimbursement procedures for services performed in public hospitals under title XVIII (Medicare) of the Act until the expiration of a hospital's current fiscal year.
Bill· HRH.R. 3545 (98th)referred
United States · United States Congress · 13 July 1983
Child Support Enforcement Act of 1983 - Amends part D (Child Support and Establishment of Paternity) of title IV of the Social Security Act to state that the purpose of part D is to assure that all children in the United States who are in need of assistance in securing financial support from their parents will receive such assistance regardless of the economic status of their parents and that parents will prevent their children from becoming a burden on taxpayers by fulfilling to the best of their ability their financial obligations on behalf of their children. Revises provisions relating to incentive payments under part D. Provides that incentives will be computed and paid quarterly beginning in FY 1986. Provides generally that as the amount of support collected increases, the incentive payment will increase. Repeals the present incentive system as of October 1, 1985, but assures a State of receiving at least 80 percent in FY 1986, 60 percent in FY 1987, and 40 in FY 1988, of what the State would have received under the repealed incentive system. Provides for the collection of past-due support from Federal tax refunds in non-Aid to Families With Dependent Children (part A of title IV) cases. (Currently, this is done for AFDC cases.) Requires a State under part D to implement procedures providing for: (1) the withholding of child support from wages if a support order has been entered by a State; (2) quasi-judicial or administrative procedures for entering child support orders which have the same force and effect as orders entered by a court; (3) the collection of past-due support from State tax refunds; (4) placing liens on real property for amounts of past-due support; (5) the sharing of information regarding amounts of past-due support owed by absent parents with consumer credit bureau organizations; and (6) seeking employment-related health care or health insurance from the absent parent for children for whom the State is seeking financial support when such care or insurance would be available at a reasonable cost and such care or insurance could not be provided by the custodial parent. Authorizes the Secretary of Health and Human Services to make grants to States to assist in the development or improvement of clearinghouses and other information management systems to aid in the enforcement of support by facilitating the collection and exchange, both within a State or locality and among States and localities, of child support information. Authorizes appropriations for such purpose for FY 1984 through FY 1989. Requires that there be filed annually with the Secretary, the designee of the Secretary, data showing the number of cases by State filed on behalf of children seeking support in which all support owed was fully paid in each of the preceding 12 months, the number of such cases in which at least 80 percent of the support owed was paid in each of the preceding 12 months, the number of such cases in which less than half the support owed was paid, and the number of such cases in which no support was paid. Amends title III (Grants to States for Unemployment Compensation Administration) of the Act to require the reporting (at least quarterly) of the name, address, and wages paid to each individual with respect to whom an unemployment contribution has been made. Requires a State unemployment compensation agency to disclose to any State or local child support enforcement agency and to any State agency administering a State AFDC plan any information it has regarding an individual's: (1) wages; (2) unemployment compensation; (3) address; and (4) employment opportunities. Makes conforming amendments to sections of the Internal Revenue Code, Wagner-Peyser Act, and Unemployment Compensation Amendments of 1976.
Bill· HRH.R. 3546 (98th)referred
United States · United States Congress · 13 July 1983
Child Support Enforcement Amendments of 1983 - Amends part D (Child Support and Establishment of Paternity) of title IV of the Social Security Act to direct the Secretary of Health and Human Services to make payments, in addition to those already provided under part D, to any State whose part D program is found to be exemplary in the amount of collections made, the cost efficiency with which the program is operated, or the magnitude of the costs to other assistance programs that could reasonably have been expected to occur but for the operation and the effective performance of the State's program. Repeals the present provisions for incentive payments to States and localities. Reduces Federal funding to States under part D. Eliminates funding for the planning, design, development, installation, or enhancement of an automatic data processing and information retrieval system under part D. Revises provisions of part D relating to the distribution of the amounts collected as child support by a State. Provides: (1) that amounts collected by a State under part D as support for families receiving Aid to Families with Dependent Children (part A of title IV of the Social Security Act) shall be paid to the family, to the extent that such amounts exceed the amount of AFDC paid to the family but do not exceed the amount of required court ordered support; (2) that amounts in excess of those required to be paid to the family shall be retained by the State to the extent they do not exceed the total amount of AFDC previously paid to the family; and (3) that any balance shall be paid to the family. Authorizes the Secretary to make grants to States to assist in the development or improvement of clearinghouses and other information management systems to aid in the enforcement of support by facilitating the collection and exchange, both within a State and among States, of child support information. Authorizes appropriations for such purpose. Requires charging an application fee of at least $25 for child support or paternity determination services furnished under part D to individuals not otherwise eligible. Provides that the cost of providing collection services may range from three to ten percent of the amount collected. Requires a State under part D to implement procedures providing for: (1) the withholding of child support from wages if a support order has been entered by a State; (2) quasi-judicial or administrative procedures for entering child support orders which have the same force and effect as orders entered by a court; (3) the collection of past-due support from State tax refunds; and (4) placing liens on real property for amounts of past-due support. Requires a designee of the State to conduct a review of each State's part D program at least once every three years in order to determine the program's effectiveness and compliance with part D requirements. Requires a State which is receiving funds under part A of title IV to have in effect a plan under part D and operate a child support program in substantial compliance (currently, in conformity) with the part D plan. Provides for reduced Federal funding under part A for any State whose part D program is not in compliance. Eliminates the requirement that before a State agency can request information from the Secretary the agency must have determined that the absent parent cannot be located through procedures under the control of the agency. Makes provisions of part A (General Provisions) of title XI of the Social Security Act relating to demonstration project authority applicable to part D. Makes modifications in the timing and content of the Secretary's annual part D report to Congress. Requires child support collected by a State on behalf of a child for whom a public agency is making foster care payments under part E (Foster Care and Adoption Assistance) of title IV of the Social Security Act to be paid to the public agency responsible for supervising placement of the child, to the extent that the amounts collected exceed the monthly foster care maintenance payments but not the monthly amount required by a court to be paid on behalf of the child or agreed to by both parents of such child. Requires a State plan under part E to provide that all steps will be taken to secure an assignment to the State of any rights to support on behalf of each child receiving part E foster care maintenance payments.
Bill· HRH.R. 3563 (98th)referred
United States · United States Congress · 13 July 1983
Amends the Internal Revenue Code to allow an income tax deduction for amounts paid for educational expenses for a taxpayer or for a taxpayer's spouse, children, or dependents. Limits the amount of the deduction to $1,000 for any individual. Allows a minimum $100 deduction for educational expenses under that amount. Phases out the deduction where the adjusted gross income of the taxpayer exceeds $30,000 ($40,000 for joint returns). Provides that scholarship, fellowship, or educational assistance amounts are to offset deductible educational expenses dollar for dollar. Prohibits a taxpayer a deduction for educational expenses if the taxpayer is the dependent of any other person. Prohibits deductions for educational expenses with respect to any racially discriminatory school.
Bill· HRH.R. 3548 (98th)referred
United States · United States Congress · 13 July 1983
Amends the Internal Revenue Code to allow individuals under age 55 to elect the one-time exclusion of gain from sale or exchange of a principal residence.
Bill· SS. 1598 (98th)open
United States · United States Congress · 12 July 1983
First Time Homebuyer Assistance Act of 1983 - Amends the Internal Revenue Code to allow an income tax credit to first time homebuyers for interest on home mortgages in specified circumstances where State or local governments elect to participate in a mortgage credit program rather than issue mortgage subsidy bonds. Sets forth requirements for a State or local government to participate in such a mortgage credit program.
Bill· SS. 1600 (98th)open
United States · United States Congress · 12 July 1983
Amends the Internal Revenue Code to require an inflation adjustment, based on the gross national product deflator, to the adjusted basis of certain assets (corporate stock and real property held for more than one year which is a capital asset or property used in a trade or business) at the time of sale or exchange, solely for the purpose of determining gain or loss on such assets. Excludes from such treatment: (1) creditors' interests; (2) options; (3) net lease property in the case of a lessor; (4) preferred stock with fixed dividends; and (5) stock in small business corporations, personal holding companies, and certain foreign corporations.
Bill· SS. 1605 (98th)open
United States · United States Congress · 12 July 1983
Amends the Internal Revenue Code to include structurally unemployed older Americans as members of a targeted group for purposes of the targeted jobs income tax credit. Defines "structurally unemployed older Americans" as individuals certified by a designated local agency as: (1) 50 years old on or before the hiring date; and (2) being structurally unemployed according to criteria determined by the Secretary of the Treasury after consultation with the Secretary of Labor.
Bill· SS. 1602 (98th)referred
United States · United States Congress · 12 July 1983
Amends the Internal Revenue Code to provide for a partial exclusion from gross income of interest and dividends, beginning in 1983. Limits the amount of such exclusion to 15 percent of the lesser of (1) $3,000 ($6,000 for joint returns) or (2) the excess of interest and dividend amounts received by a taxpayer during a taxable year over certain interest and penalty expenses.
Bill· HRH.R. 3528 (98th)open
United States · United States Congress · 12 July 1983
Amends the Economic Recovery Tax Act of 1981 to allow an income tax deduction for certain freight forwarder operating authorities.
Bill· HRH.R. 3529 (98th)open
United States · United States Congress · 12 July 1983
Amends the Internal Revenue Code to allow certain personal holding companies to be treated as regulated investment companies. Subjects the undistributed taxable income of a regulated investment company that is a personal holding company to the highest rate of corporate income tax rate plus the personal holding company tax. Allows a regulated investment company to elect to computed taxable income without regard to rules related to short-term obligations issued on a discount basis.
Bill· HRH.R. 3525 (98th)reported
United States · United States Congress · 12 July 1983
Permanent Tax Treatment of Fringe Benefits Act of 1983 - Amends the Internal Revenue Code to exclude from gross income any fringe benefit which qualifies as a: (1) no-additional-cost service; (2) qualified employee discount; (3) working condition fringe; or (4) de minimis fringe. Provides definitions and sets forth special rules for such tax exclusion. Limits the income tax deduction for operating on-premises employee recreational facilities. Allows an employer to elect to include the cost of such recreational facilities in employee income in lieu of the disallowance of such income tax deduction. Excludes from gross income reductions in tuition provided by an employer to employees.
Bill· HRH.R. 3538 (98th)referred
United States · United States Congress · 12 July 1983
Amends the Internal Revenue Code to revise the withholding rules relating to certain gambling winnings by raising the amount of winnings to more than $5,000 before withholding begins. Phases in this new withholding threshold over a period of three years.
Bill· HRH.R. 3534 (98th)referred
United States · United States Congress · 12 July 1983
Amends the Internal Revenue Code to repeal the highway use tax on heavy trucks. Reduces the excise tax on heavy trucks and trailers sold at retail from 12 percent to ten percent. Increases the excise tax on diesel fuel from nine cents to 12 cents in 1983 and from 12 cents to 14 cents in 1984. Provides that diesel fuel used in automobiles and light trucks shall be exempt from such increase in the excise tax on diesel fuel.
Bill· HRH.R. 3523 (98th)referred
United States · United States Congress · 12 July 1983
Amends the Internal Revenue Code to repeal provisions which require the reporting and allocation of income from tips. Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal the requirement for a study of tip reporting compliance.
Bill· HRH.R. 3540 (98th)referred
United States · United States Congress · 12 July 1983
Amends the Internal Revenue Code to provide that an employee receiving benefits under an annuity, endowment, or life insurance contract, where part of the consideration for such contract is contributed by the employer, may elect to exclude from gross income an amount equal to the consideration contributed by such employee without regard to whether such consideration is recovered during the first three years of the annuity. Provides that, for purposes of such exclusion, non-deductible owner-employee contributions shall be treated as consideration for the contract contributed by the employee.
Resolution· HRESH.Res. 261 (98th)passed
United States · United States Congress · 12 July 1983
Sets forth the rule for the consideration of H.R. 2760 (Central America military assistance).
Bill· SS. 1596 (98th)open
United States · United States Congress · 11 July 1983
Amends the Internal Revenue Code to exempt a farm truck from the heavy truck highway use tax where its use on the public highways is for the purpose of transporting farm commodities and such use does not exceed 10,000 miles.
Bill· HRH.R. 3513 (98th)referred
United States · United States Congress · 11 July 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to make permanent the increase in the excise tax on cigarettes. Amends the Internal Revenue Code to provide for cost-of-living adjustments in the rate of such tax. Amends title XVIII (Medicare) of the Social Security Act to appropriate to the Federal Hospital Insurance Trust Fund the funds raised by such excise tax.
Bill· HRH.R. 3516 (98th)referred
United States · United States Congress · 11 July 1983
Flat Rate Tax Act of 1983 - Title I - Amends the Internal Revenue Code to impose a 15 percent flat rate tax on the gross income of individuals in excess of $10,000. Repeals all income tax deductions, exclusions, and credits except for the charitable contribution deduction, the deduction for interest payments on a home mortgage, and the business expense deduction. Title II: Taxpayer Protection Standards - Amends the Internal Revenue Code to prohibit the imposition of a lien on taxpayer property for the collection of unpaid taxes until the Internal Revenue Service (IRS) has made an attempt to enter into an installment agreement with the taxpayer, exhausted all procedural methods for the collection of such tax, and obtained a court order to make such a levy. Permits any Federal or State court judge in the district in which the taxpayer property is located to order a levy on such property for payment of taxes. Sets forth standards for the issuance of a court-ordered levy. Exempts from a tax levy the taxpayer's principal residence, fuel, furniture, and other personal effects, as well as books and tools of a trade, business or profession. Makes binding upon the IRS any written advice given to a taxpayer by an IRS officer or employee acting in an official capacity unless such advice was based on inaccurate information provided by the taxpayer. Requires the IRS to inform the taxpayer that oral advice is not binding unless it has been reduced to writing. Makes binding upon the IRS any installment agreement made with the taxpayer regardless of any change in the taxpayer's financial situation or ability to pay. Allows the taxpayer an award of court costs in any civil action brought by the United States for the determination, collection, or refund of any tax, interest, or penalty. Establishes procedures for the IRS in conducting interviews with the taxpayer in connection with the assessment of a tax deficiency. Allows a taxpayer to request that any such interview be conducted in the home of the taxpayer at a convenient time, that the taxpayer be permitted to make a recording of such interview, and that the taxpayer be accompanied by a witness. Prohibits the IRS from promulgating any regulation or ruling which would be applied with retroactive effect.
Bill· HRH.R. 3480 (98th)open
United States · United States Congress · 30 June 1983
Amends the Internal Revenue Code to provide that tax-exempt interest shall not be taken into account in determining the amount of social security benefits subject to tax.
Bill· HRH.R. 3475 (98th)reported
United States · United States Congress · 30 June 1983
Tax Law Simplification and Improvement Act of 1983 - Title I: Revision and Simplification of Estimated Income Tax for Individuals - Amends the Internal Revenue Code to revise provisions dealing with the quarterly payment of estimated tax by individuals. Establishes the amount of the penalty for underpayment of estimated tax at the amount of the underpayment for the period of underpayment, plus interest on such amount. Revises the schedule for the payment of estimated tax installments. Specifies that the amount of the required annual estimated tax payment shall be the lesser of 80 percent of the current tax shown on the taxpayer's return or 100 percent of the preceding year's tax liability. Permits lower estimated tax payments if the taxpayer can show that the installment payments made over the year were adequate for each quarter based on an annualized income concept. Exempts a taxpayer from an estimated tax penalty: (1) where the tax liability is less than $500; (2) where there is no tax liability for the preceding taxable year; or (3) where there is reasonable cause for the underpayment. Exempts a taxpayer from a penalty for underpayment of estimated tax for the fourth quarter if such taxpayer files on or before January 31 of the following taxable year a return and pays any tax liability in full (March 1 for farmers and fishermen). Permits farmers and fishermen to make only one annual estimated tax payment on January 15 of each year. Lowers the percentage of the required estimated tax payment for such farmers and fishermen to 66-2/3 percent of the tax shown on their returns. Requires the Secretary of the Treasury to prescribe regulations to carry out the provisions of this title. Repeals provisions of the Internal Revenue Code dealing with the declaration of estimated tax by individuals, the time for filing declarations of estimated tax, and installment payments of estimated income tax by individuals. Provides that the amendments made by this title shall apply to taxable years beginning after December 31, 1983. Title II: Domestic Relations - Domestic Relations Tax Reform Act of 1983 - Amends the Internal Revenue Code to provide for the nonrecognition of gain from the transfer of property to a spouse or to a former spouse, if such transfer is incident to a divorce. Treats such transfer as a gift for purposes of determining the spouse's basis in such property (same basis as transferor spouse). Requires that any transfer of property under this provision occur within one year after the marriage ceases or be related to the cessation of the marriage. Redefines "alimony or separate maintenance payments" for purposes of determining whether such amounts should be included in gross income. Eliminates requirements that alimony payments must be made on account of a marital obligation imposed under local law and that such payments be made on a periodic basis. Requires that alimony payments be made in cash to a spouse under a divorce or separation agreement. Specifies that the divorce or separation agreement may indicate whether a payment to a spouse is alimony. Prohibits the characterization of a payment to a spouse as alimony if it is made for a transfer of property by the payee spouse or if both spouses are members of the same household at the time of payment. Prohibits payments of alimony to the estate of a deceased spouse. Characterizes a payment to a spouse as alimony if such payment is one of a series of cash payments where it is reasonable to expect that 50 percent of such payments will be made more than one year after the date of the first payment. Requires a spouse paying alimony to furnish the Internal Revenue Service with the taxpayer identification number of the spouse receiving alimony payments. Imposes a $50 fine for each failure to provide such information. Allocates the personal tax exemption for a dependent child of divorced parents to the parent having custody unless such custodial parent signs a written declaration that he or she will not claim the child as a dependent. Requires that such written declaration be attached to the income tax return of the noncustodial parent claiming the tax exemption. Treats a child of divorced parents as the dependent child of either parent for purposes of the medical expense deduction. Applies these tax rules to taxable years beginning after 1983. Permits a noncustodial parent to continue to claim a tax exemption for a dependent child in cases where such parent entered into an agreement with the custodial parent prior to January 1, 1984 which allocated the exemption to the noncustodial parent, and the noncustodial parent contributes at least $600 to the child's support for the year. Revises requirements relating to the exemption from liability of spouses who have no knowledge of substantial understatements of tax liability of their spouses with respect to jointly reported items of income and community property. Allows an estate tax deduction for transfers of property in settlement of marital or property rights not subject to the gift tax. Title III: Revision of At-Risk Rules for the Investment Tax Credit - Amends the Internal Revenue Code to revise the at-risk rules on the investment tax credit. Reduces the credit base of property eligible for investment tax credit treatment by the amount of nonqualified nonrecourse financing with respect to such property. Defines "nonqualified nonrecourse financing" (financing in which the taxpayer is protected against loss) as any nonrecourse financing which is not qualified commercial financing. Defines "qualified commercial financing" as any financing with respect to property if: (1) such property is not acquired from a related party (family, controlled corporations etc.); (2) the amount of the nonrecourse financing does not exceed 80 percent of the credit base of the property; and (3) such financing is obtained from certain business lenders or from any Federal, State, or local government. Sets forth special rules for the treatment of S corporation shareholders and partners with respect to the at-risk rules. Provides rules for the treatment of subsequent increases and decreases in nonqualified nonrecourse financing with respect to investment tax credit property. Title IV: Estate Tax Provisions - Amends the Internal Revenue Code to provide a permanent rule for the reformation of charitable split interest instruments for purposes of meeting the requirement for the tax deduction for gifts of split interests to charity. Requires that the charitable and noncharitable interests in the split interest trust generally remain the same before and after the reformation. Treats the premature death of an income beneficiary of a charitable remainder trust as the equivalent of a reformation. Permits the executor of an estate to elect an alternate date for valuing estate property only if such election will result in a decrease of the value of the gross estate and the amount of estate tax liability. Permits the executor to elect an alternate valuation date on a late filed return. Title V: Foreign Tax Provisions - Amends the Internal Revenue Code to define "resident alien" for U.S. tax purposes. Treats any individual as a resident alien if such individual: (1) is a lawful permanent resident of the United States at any time during the calendar year; (2) has an application for an immigrant visa pending at any time during the year and is physically present in the United States during at least 60 days; or (3) is present in the United States for a substantial period of time (at least 183 days during a three year period weighted toward the present year - "substantial presence test"). Exempts an individual from the application of the substantial presence test if such individual is present in the United States for fewer than 183 days and establishes that he has a closer connection with a foreign country than with the United States. Treats foreign government-related individuals, teachers or trainees, or students as nonresident aliens even if they meet the substantial presence test criteria. Authorizes the Secretary to require aliens who claim exemption from the substantial presence test to file statements explaining the basis for their exemption. Prohibits a married couple, both of whom are nonresident aliens, from using community property laws to split the U.S. earned income of one spouse for purposes of computing U.S. tax liability. Eliminates rules which attribute ownership of foreign personal holding company stock held by a nonresident alien to the alien's U.S. blood relatives. Treats stock of a foreign personal holding company owned by a partnership, estate, or trust which is not a U.S. shareholder, or a foreign corporation as being owned proportionately by its partners, beneficiaries, or shareholders, for purposes of the foreign personal holding company rules. Provides that shareholders of controlled foreign corporations will not be subject to taxation at ordinary income rates on previously taxed distributions from such corporations with respect to accumulated earnings and profits of such corporations. Prohibits the crediting of foreign taxes of a controlled foreign corporation that another U.S. taxpayer has already credited. Provides that earnings and profits accumulated by a foreign corporation while controlled by U.S. shareholders are subject to ordinary income treatment whether its owners controlled it directly or indirectly. Coordinates the taxation of foreign corporations in cases where there is a conflict between the application of the foreign personal holding company rules and the controlled foreign corporation rules of the Internal Revenue Code. Treats a foreign corporation as a domestic corporation, for income tax purposes, where the foreign corporation and its domestic counterpart are stapled entities. Defines "stapled entities" as any group of two or more entities if more than 50 percent in value of the beneficial ownership in each of such entities consist of stapled interest. Provides rules for determining controlled corporation status and stock ownership of stapled entities, and whether a stapled entity is a real estate investment trust or a regulated investment company. Title VI: Miscellaneous Treasury Administrative Provisions - Amends the Internal Revenue Code to require the submission of reports on domestic international sales corporations and possessions corporations on a biennial basis. Requires the submission of the international boycott report every four years. Revises requirements for determining which taxpayers will be included in the high income taxpayer report. Repeals the $1,000,000 limitation on the working capital fund in the Department of the Treasury. Increases the limitation on the real property redemption revolving fund to $10,000,000 (such fund is used by the Internal Revenue Service in exercising redemption rights upon sale of property on which the IRS has a lien). Authorizes the Secretary to accept gifts and bequests of property for purposes of facilitating the work of the Department of the Treasury. Repeals provisions which require the placing of strip stamps over the neck and cap of distilled spirits containers. Extends the period of court review of IRS jeopardy assessments in cases where the IRS has not been properly notified of court proceedings. Title VII: Tax Court Provisions - Amends the Internal Revenue Code to permit taxpayers to be represented in Tax Court by certified public accountants or enrolled agents (authorized to practice before the Internal Revenue Service) in tax disputes involving $5,000 or less. Increases the maximum annuities receivable by dependent survivors of deceased Tax Court judges from $900 per year per family to $4,644 per year per family. Specifies types of cases which the chief judge of the Tax Court may assign to commissioners, subject to review and final decision by a Tax Court judge. Renames commissioners of the Tax Court as special judges. Empowers the Tax Court to take action necessary to prevent the disclosure of trade secrets and other confidential information. Title VIII: Simplification of Income Tax Credits - Tax Credit Simplification Act of 1983 - Revises provisions of the Internal Revenue Code relating to income tax credits. Groups all credits into nonrefundable personal credits (allowable first against tax liability), foreign tax credit, orphan drug credit and fuel production credit, nonrefundable credits, and business related credits. Combines business credits and the investment tax credit into one general business credit. Establishes the general business credit at 100 percent of the first $25,000 of tax liability and 85 percent of the remaining tax liability. Permits a three year carryback and a 15 year carryforward of unused business credits. Title IX: Repeal of Certain Obsolete Provisions - Repeals provisions of the Internal Revenue Code relating to qualified bond purchase plans and retirement bonds with respect to bonds issued after December 31, 1983. Repeals rules relating to gains from the disposition of property used in farming where farm losses offset nonfarm income.
Bill· HRH.R. 3489 (98th)referred
United States · United States Congress · 30 June 1983
Amends the Internal Revenue Code to exempt from the Federal unemployment tax any payments made by an employer to a survivor, heir, or the estate of a former employee.