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301 records in US in 1978
United States · United States Congress · 9 June 1978
Investment Incentive Act - Amends the Internal Revenue Code to restore part of the pre-1969 tax treatment of capital gains by repealing the capital gains item of tax preference for the minimum tax; lowering the corporate alternative tax to 25 percent of net capital gain; and lowering the alternative individual tax to 25 percent of net capital gain.
United States · United States Congress · 9 June 1978
Investment Incentive Act - Amends the Internal Revenue Code to restore part of the pre-1969 tax treatment of capital gains by repealing the capital gains item of tax preference for the minimum tax; lowering the corporate alternative tax to 25 percent of net capital gain; and lowering the alternative individual tax to 25 percent of net capital gain.
United States · United States Congress · 9 June 1978
Amends the Internal Revenue Code to increase to $2,000 the maximum income tax deduction for amounts paid by or on behalf of an individual to an individual retirement account, for an individual retirement annuity, or for an individual retirement bond.
United States · United States Congress · 8 June 1978
Amends the Internal Revenue Code to provide that meals furnished by an employer to an employee may be considered furnished for the convenience of the employer (and the value excluded from the employee's gross income) without regard to whether a charge is made or whether the employee is required to accept such meals.
United States · United States Congress · 8 June 1978
Amends the Internal Revenue Code to permit an accrual basis taxpayer who issues trading stamps or coupons in connection with the sale of merchandise, or gratuitously, an election to exclude from gross income the cost of the merchandise, cash, and other property used to redeem such stamps or coupons in the taxable year plus the net addition (or less the net subtraction) to the provision for future redemptions. Defines the net addition to the provision for future redemptions as the excess of the amount of estimated future redemptions (a reasonable estimate of the number of stamps or coupons that will ultimately be presented for redemption multiplied by the average cost of redemption) over the same amount for the preceeding taxable year. Defines the net subtraction from the provision for future redemptions as the excess of the amount of estimated future redemptions for the preceeding taxable year over the estimate for the current year. Permits the determination of the estimated future redemptions for a taxable year according to a percentage method, a probability sampling method, or any method which, consistently applied, results in a reasonably accurate estimate of the amount of outstanding stamps or coupons at the end of the taxable year that will ultimately be presented for redemption.
United States · United States Congress · 8 June 1978
Amends the Internal Revenue Code to allow handicapped individuals who are incapable of operating highway vehicles an income tax deduction for their comuting expenses.
United States · United States Congress · 8 June 1978
Amends the Internal Revenue Code to exempt taxpayers from the payment of interest on tax deficiencies attributable to erroneous advice obtained in writing from an Internal Revenue Service officer or employee acting in his official capacity.
United States · United States Congress · 8 June 1978
Sets forth the rule for the consideration of H.R. 12932 (Appropriations for the Department of the Interior).
United States · United States Congress · 8 June 1978
Sets forth the rule for the consideration of H.R. 12936 (Appropriations for the Department of Housing and Urban Development and certain independent Federal entities).
United States · United States Congress · 8 June 1978
Sets forth the rule for the consideration of H.R. 12928 (Appropriations for public works for water and power development and energy research).
United States · United States Congress · 8 June 1978
Sets forth the rule for the consideration of H.R. 12934 (Appropriations for the Departments of State, Justice, and Commerce, the Judiciary, and related agencies).
United States · United States Congress · 8 June 1978
Sets forth the rule for the consideration of H.R. 12935 (Appropriations for the legislative branch).
United States · United States Congress · 7 June 1978
Amends the Internal Revenue Code to treat the years of service of a duly ordained, commissioned, or licensed minister of a church as years of service for one employer for purposes of computing the employee income tax exclusion allowance for employer contributions to annuities. Grants to church employees the same option presently enjoyed by employees of tax-exempt health and education organizations to elect alternative exclusion allowances for contributions to annuities. Provides a minimum $10,000 allowance for annual additions to such annuities without regard to the amount of the employee's compensation.
United States · United States Congress · 7 June 1978
Amends the Internal Revenue Code to exclude from gross income a percentage of an individual's personal service income which is equal to the percent difference, as determined by the Bureau of Labor Statistics, between the price index for any 12 month period preceding a calendar year beginning in 1979 and the price index for calendar year 1977.
United States · United States Congress · 7 June 1978
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, steam, or gas facilities.
United States · United States Congress · 7 June 1978
Amends the Internal Revenue Code to make permanent the special tax treatment of church agency pension plans as qualified church plans. Provides that plans maintained by groups or associations of churches include individuals "substantially all" of whom are qualified beneficiaries. Allows such plans to retain accrued benefits, according to their terms, or to continue receiving contributions for up to five years for separated employees. Allows any plan which is determined to have failed to meet church plan requirements a grace period of 270 days, or any other period specified by the Secretary of the Treasury or a court in an adjudication of such an issue, to bring itself into compliance without becoming disqualified. Applies these provisions retroactively to 1974.
United States · United States Congress · 7 June 1978
Constitutional Amendment - Prohibits the aggregate amount of Government expenditures in any fiscal year from exceeding the net amount of revenue received by the Government in that year. States that total outlays may exceed total receipts in the case of a national emergency.
United States · United States Congress · 7 June 1978
Amends the Internal Revenue Code to provide that any written interpretation of a tax law which is issued by the Internal Revenue Service to a taxpayer shall be binding unless: (1) legislation enacted after the date of the written interpretation renders such interpretation inapplicable; (2) the interpretation is revoked; or (3) the facts upon which such interpretation was based have materially changed. Prohibits the revocation of a written interpretation from taking retroactive effect. Renders void any written interpretation which is based on false or misleading facts submitted by the taxpayer.
United States · United States Congress · 7 June 1978
Amends the Internal Revenue Code to allow a credit against the tax liability of an individual equal to 70 percent of the State and local income taxes paid by such individual in a taxable year. Limits the allowable credit to 25 percent of such individual's tax liability. Disallows tax deductions for State and local individual income taxes and for State and local general sales taxes.
United States · United States Congress · 7 June 1978
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 handicapped dependent or a dependent aged 65 or over resides.
United States · United States Congress · 7 June 1978
Constitutional Amendment - Prohibits Congress from causing Federal taxation to exceed 15 percent of the gross national product. Prohibits the making of appropriations in excess of the total estimated revenues of the United States in any fiscal year except in time of war or national emergency.
United States · United States Congress · 7 June 1978
Sets forth the rule for the consideration of H.R. 12933 (Appropriations for the Department Transportation and related agencies).
United States · United States Congress · 7 June 1978
Sets forth the rule for the consideration of H.R. 12929 (Appropriations for the Departments of Labor and Health, Education, and Welfare and for related agencies).
United States · United States Congress · 6 June 1978
Amends the Congressional Budget Act of 1974 to require the Director of the Congressional Budget Office, at the request of any Member, to prepare for certain public bills and resolutions an estimate of the additional costs to State and local governments of carrying out any additional requirements imposed by such legislation. Prohibits the consideration by either House of any bill or resolution for which such estimate predicts such additional costs to State or local governments, unless such bill or resolution authorizes new budget authority for payment of such costs by the Federal Government.
United States · United States Congress · 6 June 1978
Amends the Internal Revenue Code to make the investment tax credit applicable to buildings and their structural components used for research and industrial purposes. Makes permanent the ten percent investment tax credit.
United States · United States Congress · 6 June 1978
Amends the Internal Revenue Code to permit a tax deduction for an assessment on any interest in real property if (1) such property is located in the United States; (2) the lien on such property for the assessment would prevail over a mortgage secured by such property under Federal law; (3) if such assessment is paid to a tax-exempt organization; and (4) the proceeds from such assessment are used by a tax-exempt organization to provide municipal-type services.
United States · United States Congress · 6 June 1978
Amends the Internal Revenue Code to repeal the taxpayer's age requirement (65 years) and the dollar limitation on the adjusted sales price ($35,000) for the exclusion from gross income of gain realized on the sale of the taxpayer's principal residence.
United States · United States Congress · 6 June 1978
Sets forth the rule for the consideration of H.R. 12930 (Executive and independent agencies funding).
United States · United States Congress · 5 June 1978
Amends the Internal Revenue Code to require the withholding of income taxes from sick pay and any disability retirement benefit paid to an individual. Requires 10 percent of disability retirement benefits to be withheld.
United States · United States Congress · 5 June 1978
Declares that certain proposed regulations of the Department of the Treasury regarding centralized firearms sales recordkeeping and other firearms control measures exceed the Departments' authority, and directs that the regulations be withdrawn.
United States · United States Congress · 2 June 1978
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 · 2 June 1978
Amends the Internal Revenue Code to allow handicapped individuals who are incapable of operating highway vehicles an income tax deduction for their comuting expenses.
United States · United States Congress · 2 June 1978
Amends the Internal Revenue Code to extend the repurchase deadlines for nonrecognition of gain on the sale of former residences in the case of members of the armed forces who are stationed overseas or are required to live in government quarters.
United States · United States Congress · 2 June 1978
Amends the Internal Revenue code to exclude from gross income statutory subsistence allowances received by State police officers between 1969 and 1978.
United States · United States Congress · 1 June 1978
Title I: Department of the Interior Land and Water Resources - Appropriates specified amounts for fiscal year 1979 for the following: the Bureau of Land Management; Office of Water Research and Technology; Heritage Conservation and Recreation Service; National Endowment for the Humanities; U.S. Fish and Wildlife Service; National Park Service; Geological Survey; Bureau of Mines; Bureau of Indian Affairs; Office of Territorial Affairs; Office of the Solicitor; and Office of the Secretary of the Interior. Title II: Related Agencies - Makes appropriations for fiscal year 1979 to the following agencies: the Forest Service; Department of Energy; Indian Health Service; Indian Health Facilities; Indian Education; Institute of Museum Services; Navajo and Hopi Indian Relocation Commission; Smithsonian Institution; National Gallery of Art; the Woodrow Wilson International Center for Scholars, National Endowment for the Arts; Commission on Fine Arts; National Capital Planning Commission; Franklin Delano Roosevelt Memorial Commission; Joint Federal-State Land Use Planning Commission for Alaska; and Pennsylvania Avenue Development Corporation. Title III: General Provisions - Places specified limitations on the use of appropriated funds which have been made available to the Secretaries of the Interior and of Agriculture. States that no part of any appropriation contained in this Act shall remain available for obligation beyond the current fiscal year unless expressly so provided.
United States · United States Congress · 1 June 1978
Amends the Internal Revenue Code to exclude from gross income statutory subsistence allowances received by police officers after 1969.
United States · United States Congress · 1 June 1978
Sets forth the rule for the consideration of H.R. 11493 (Rail passenger service funding).
United States · United States Congress · 1 June 1978
Declares that certain proposed regulations of the Department of the Treasury regarding centralized firearms sales recordkeeping and other firearms control measures exceed the Departments' authority, and directs that the regulations be withdrawn.
United States · United States Congress · 31 May 1978
Amends the Internal Revenue Code to exclude from gross income a corporate stock distribution to a stockholder based upon the reinvestment of stock dividends in the corporation by such stockholder pursuant to his election to participate in a qualified dividend reinvestment plan, as defined in this Act.
United States · United States Congress · 31 May 1978
Amends the Internal Revenue Code to eliminate the prohibition placed on income tax deductions for expenses incurred in attempting to influence the general public on legislative matters, elections, or referendums.
United States · United States Congress · 31 May 1978
Investment Incentive Act - Amends the Internal Revenue Code to restore part of the pre-1969 tax treatment of capital gains by repealing the capital gains item of tax preference for the minimum tax; lowering the corporate alternative tax to 25 percent of net capital gain; and lowering the alternative individual tax to 25 percent of net capital gain.
United States · United States Congress · 31 May 1978
Appropriates $181,689,000 to the Department of Labor, Employment Standards Administration, for payments from the Black Lung Disability Trust Fund. Makes certain funds already appropriated to the Department of Labor for other purposes available for such payments but requires the Fund to reimburse the Department.
United States · United States Congress · 25 May 1978
Department of Justice Appropriation Authorization Act, Fiscal Year 1979 - Authorizes the appropriation of specified funds for fiscal year 1979 to carry out specified activities of the Department of Justice. Requires the Attorney General to investigate all specific allegations of criminal law violations by specified individuals, including the President, Vice President, persons in the Executive Branch compensated at a rate of pay prescribed for positions I and II of the Executive Schedule, Senators or Representatives in Congress, and any national campaign manager or chairman of any national campaign committee seeking the election or reelection of the President. Requires the Attorney General to decide within 90 days whether the matter warrants prosecution and if so, directs him to apply to the division of the U.S. Courts of Appeals responsible for the appointment of a special prosecutor. Requires the Attorney General to apply for the appointment of a special prosecutor whenever, in the course of any criminal investigation, he determines that the continuing investigation or resulting prosecution may so directly and substantially affect the political or personal interests of the President or the Attorney General or the interests of the President's political party as to make it inappropriate in the interest of the administration of justice for the Department of Justice to conduct such investigation. Enumerates the authority and duties of a special prosecutor. Gives a special prosecutor all the investigative and prosecutorial functions and powers of the Department except those which specifically require the Attorney General's personal action. Requires a special prosecutor to report annually to Congress and at the conclusion of such special prosecutor's duties to the division of the court. Requires a special prosecutor to promptly advise the House of Representatives of any substantial and credible information which may constitute grounds for an impeachment. States that a special prosecutor may only be removed from office by impeachment and conviction, or by the Attorney General for extraordinary improprieties, malfeasance in office, willful neglect of duty, permanent incapacitation, or conduct constituting a felony. Permits the division of the court to terminate an office of special prosecutor at any time on the grounds that the investigations and prosecutions of such prosecutor have been completed. Requires the chief judge of the United States Court of Appeals for the District of Columbia to assign five judges or justices for two-year periods to a division of the Court to be the special panel of the court for the appointment of special prosecutors. Terminates the provisions of this Act which pertain to a special prosecutor five years after the date on which this Act takes effect. Authorizes to be appropriated such sums as may be necessary to be held by the Department as a contingent fund for the use of any special prosecutor appointed pursuant to this Act. Requires the Attorney General to promulgate rules requiring any officer or employee of the Department, including a United States Attorney, to disqualify himself from participation in a particular investigation or prosecution if such participation may result in a personal, financial, or political conflict of interests or the appearance of such conflict. Establishes within the Department an Office of Government Crimes to be directed by a person appointed by the President by and with the advice and consent of the Senate and who has not, during the five years preceeding such appointment, held a high-level position of trust and responsibility on the personal campaign staff of, or in an organization or political party working on behalf of, a candidate for any elective Federal Office. Confers upon the Office jurisdiction over: (1) criminal violations of Federal law related to his Government position, employment, or compensation, by any individual who holds or who held a position as an elected or appointed Federal Government officer, employee or special employee; (2) criminal violations of Federal laws relating to lobbying, conflicts of interest, campaigns, and election to public office committed by any person except insofar as such violations relate to matters involving discrimination or intimidation on the grounds of race, color, religion, or national origin; (3) the supervision of investigations and prosecutions of criminal violations of Federal law involving State or local government officials or employees; and (4) such other matters as the Attorney General may deem appropriate except as to matters referred to the special prosecutor pursuant to this Act. Requires the Attorney General to report annually to Congress on the activities of the Office. Prohibits the appointment as Attorney General or Deputy Attorney General of any individual who, having held the position of national campaign manager, national chairman of the finance committee, chairman of the national political party, or other comparable high level campaign role, has played a leading partisan role in the election of a President.
United States · United States Congress · 25 May 1978
Amends the Internal Revenue Code to provide that the payment of interest and principal with respect to federally guaranteed obligations for the assistance of New York City shall be subject to Federal taxation. Sets forth rules for the exchange of guaranteed obligations which lapse under the New York City Loan Guarantee Act of 1978. Excludes such obligations from treatment as capital assets.
United States · United States Congress · 25 May 1978
Amends the Internal Revenue Code to provide that the payment of interest and principal with respect to federally guaranteed obligations for the assistance of New York City shall be subject to Federal taxation.
United States · United States Congress · 25 May 1978
Prohibits the Internal Revenue Service from issuing any regulation between July 1, 1978, and July 1, 1979, providing for the inclusion of any fringe benefit in gross income for purposes of taxation.
United States · United States Congress · 25 May 1978
Investment Incentive Act - Amends the Internal Revenue Code to restore part of the pre-1969 tax treatment of capital gains by repealing the capital gains item of tax preference for the minimum tax; lowering the corporate alternative tax to 25 percent of net capital gain; and lowering the alternative individual tax to 25 percent of net capital gain.
United States · United States Congress · 25 May 1978
Amends the Internal Revenue Code to permit residents of Guam to invest private retirement funds in tax-exempt pension, profit-sharing, or stock bonus plans.
United States · United States Congress · 25 May 1978
Amends the Internal Revenue Code to: (1) remove the limitation on the amount of the income tax credit allowed employers who hire unemployed individuals; (2) make the credit refundable; (3) limit the types of tax against which the credit may be applied; and (4) restrict its application to the hiring of individuals between the ages of 16 and 19.
United States · United States Congress · 25 May 1978
Amends the Internal Revenue Code to lower from 65 to 62 the age requirement for the exclusion of gain on the sale or exchange of the taxpayer's principal residence.