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Bill· SS. 2458 (98th)passed
United States · United States Congress · 21 March 1984
National Bureau of Standards Authorization Act for Fiscal Year 1985 - Authorizes appropriations to carry out the activities performed by the National Bureau of Standards for FY 1985, including: (1) measurement research and standards; (2) engineering measurements and standards; (3) computer science and technology; (4) Center for Fire Research; (5) core measurement research for new technologies; (6) Technical Competence Fund; (7) central technical support; and (8) building research. Limits the amount of excess foreign currency obligation which the Bureau may incur. Authorizes additional appropriations for: (1) the Office of Productivity, Technology, and Innovation; and (2) necessary salary adjustments. Requires that sufficient income from the Working Capital Fund remain outside the general fund of the Treasury to ensure the availability of working capital necessary to replace equipment and inventories for the Bureau. Sets the rate of compensation of the Director of the Bureau at level IV of the Executive Schedule.
Bill· HRH.R. 5218 (98th)referred
United States · United States Congress · 21 March 1984
Transfers appropriations for the Department of Defense for FY 1985 and 1986 for the B-1B bomber program to the Department of Education for grants to State and local agencies to hire elementary school teachers.
Bill· HRH.R. 5209 (98th)referred
United States · United States Congress · 21 March 1984
Amends the Internal Revenue Code to provide that the total amount paid by a self-employed taxpayer for health insurance premiums will be allowed as a business expense deduction.
Bill· SS. 2447 (98th)open
United States · United States Congress · 20 March 1984
Corporate Distribution Tax Reform Act of 1984 - Amends the Internal Revenue Code to limit the income tax deduction for dividends received by a corporate shareholder which acquires another corporation to the extent such acquisition was debt financed. Sets forth the method for the calculation of such limit. Requires the reduction in the basis of a corporate shareholder's stock if the corporation receives an extraordinary dividend with respect to any share of stock. Defines "extraordinary dividend" as any dividend with respect to a share of stock issued by a corporation to a corporation which has acquired the issuer by merger if the dividend equals or exceeds a specified percentage of the taxpayer's adjusted basis in such share of stock. Requires the recognition of gain on distributions of appreciated property by integrated oil companies. Provides that loss shall be recognized to an integrated oil company on the distribution of property with respect to its stock if such distribution is pursuant to a plan of complete liquidation.
Bill· SS. 2450 (98th)open
United States · United States Congress · 20 March 1984
Amends the Internal Revenue Code to allow an additional five days during which an employer may request or receive a certification that an individual is a member of a targeted group for purposes of the targeted jobs tax credit.
Bill· HRH.R. 5199 (98th)open
United States · United States Congress · 20 March 1984
Amends the Internal Revenue Code to provide that the farm syndicate rules which require capitalization of certain expenses apply in the case of inedible fruits and nuts.
Bill· HRH.R. 5188 (98th)open
United States · United States Congress · 20 March 1984
Amends the Tariff Act of 1930 to authorize appropriations for FY 1985 for the U.S. International Trade Commission, including a specified amount for reception and entertainment expenses. Amends the Customs Procedural Reform and Simplification Act of 1978 to authorize appropriations for FY 1985 for the U.S. Customs Service. Earmarks specified amounts for the air interdiction program of the Customs Service and for the "Operation EXODUS" program. Limits the amount of overtime pay which a Customs Service employee may receive. Authorizes the Commissioner of Customs to waive that limit. Prohibits any final rule which revises the Customs bond requirements from taking effect during the 90 days of continuous session of Congress following the publication of notice of the final rule in the Federal Register. Requires the Commissioner of Customs, on the day the notice of the final rule is published in the Federal Register, to submit to specified congressional committees a report containing: (1) an analysis of the revenue impact of the rule; (2) the estimated cost benefit of the rule to the Customs Service and to importers; and (3) a justification of the revisions to be affected by the rule. Amends the Trade Act of 1974 to authorize appropriations for FY 1985 for the Office of the U.S. Trade Representative. Earmarks a specified amount for entertainment and representation expenses.
Bill· SS. 2442 (98th)referred
United States · United States Congress · 19 March 1984
Civilian Energy Programs Authorization for Fiscal Years 1985 and 1986 - Title I: Research and Development - Authorizes appropriations to the Department of Energy for FY 1985 for the following civilian energy programs: (1) general science and research activities; (2) energy supply research and development; (3) uranium supply and enrichment activities; (4) the Geothermal Resources Development Fund; (5) fossil energy research and development; and (6) energy conservation. Authorizes the appropriation of funds from the authorization above for construction and capital equipment not related to construction for: (1) general science and research activities; (2) energy supply research and development; (3) uranium supply and enrichment activities; and (4) fossil energy research and development. Title II: Strategic Petroleum Reserve, Conservation, Regulation, and Information - Authorizes appropriations to the Department of Energy for FY 1985 for: (1) the Strategic Petroleum Reserve; (2) the SPR Petroleum Account; (3) State and local energy conservation programs and the Residential Conservation Service; (4) emergency preparedness and energy regulation; (5) the Federal Energy Regulatory Commission; and (6) the Energy Information Administration. Title III: Power Marketing Administration - Authorizes appropriations to the Department of Energy for 1985 for operation and maintenance of: (1) the Alaska Power Administration; (2) the Southeastern Power Administration; (3) the Southwestern Power Administration; and (4) the Western Area Power Administration. Title IV: Other Activities - Authorizes appropriations to the Department of Energy for FY 1985 for: (1) uranium supply and enrichment activities; (2) departmental administration; (3) the Nuclear Waste Fund; and (4) the following energy supply research and development programs: international solar energy, solar technology transfer, hydropower, nuclear waste technology, waste tretment technology, remedial action, in-house energy management, and technical information and management program. Authorizes the appropriation of funds from the authorization above for construction and capital equipment not related to construction for: (1) uranium supply and enrichment activities; (2) departmental administration; and (3) the following energy supply research and development programs: nuclear waste technology, waste treatment technology, remedial action, in-house energy management, and technical information and management program. Title V: Fiscal Year 1986 Authorization - Authorizes appropriations to the Department of Energy for FY 1986 to carry out civilian energy programs. Title VI: Repeal Provisions - Repeals title III of the Energy Security Act relating to energy targets for net imports, domestic production, and end-use consumption of energy. Repeals requirements under title X of the Omnibus Reconciliation Act of 1981 with respect to the submission of recommended program levels for civilian energy programs and certain constrution authorization requests.
Bill· HRH.R. 5178 (98th)referred
United States · United States Congress · 19 March 1984
Amends the Internal Revenue Code to increase from $7,500 to $15,000 the amount of compensation which may be deferred under State and local deferred compensation plans.
Bill· HRH.R. 5179 (98th)referred
United States · United States Congress · 19 March 1984
Amends the Internal Revenue Code to limit the income tax deduction for contributions of an employer to an employees' trust or annuity plan to 100 percent of the compensation paid or accrued during the taxable year to the beneficiaries of such a trust or plan. Increases the limitation for maximum allowable benefits in the case of certain employees receiving benefits under both a defined benefit plan and a defined contribution plan. Applies the 25 percent limit on deduction for contribution to multiple plans to combinations for defined contribution and defined benefit plans.
Bill· HJRESH.J.Res. 518 (98th)referred
United States · United States Congress · 19 March 1984
Makes a supplemental appropriation for FY 1984 to the Department of Agriculture to provide emergency food assistance for African countries through the Commodity Credit Corporation (CCC). Requires that a specified amount of such commodities shall be available in connection with dispositions abroad pursuant to title II (the famine relief provisions) of the Agricultural Trade Development and Assistance Act of 1954 and that a specified amount shall be available on a competitive bid or barter basis. Authorizes the CCC to purchase commodities to meet emergency requirements if CCC stocks are not available.
Bill· HJRESH.J.Res. 519 (98th)referred
United States · United States Congress · 19 March 1984
Appropriates funds for FY 1984 for the Department of Health and Human Services for low income home energy assistance.
Bill· SS. 2431 (98th)open
United States · United States Congress · 15 March 1984
Amends the Internal Revenue Code to include food stamp recipients as a targeted group for purposes of the targeted jobs income tax credit.
Bill· SS. 2432 (98th)open
United States · United States Congress · 15 March 1984
Amends the Internal Revenue Code to permit any taxpayer (currently limited to corporations) to make tax deductible charitable contributions of inventory.
Bill· HRH.R. 5172 (98th)open
United States · United States Congress · 15 March 1984
National Bureau of Standards Authorization Act for Fiscal Years 1984 and 1985 - Title I: Authorization for Program Activities, Fiscal Year 1984 - Authorizes appropriations to carry out the activities performed by the Bureau of Standards for FY 1984, including: (1) measurement research and standards; (2) engineering measurements and standards; (3) computer science and technology; (4) core research for innovation and productivity; (5) technical competence fund; (6) central technical support; and (7) the Fire Research Center. Authorizes additional appropriations for: (1) the Office of Productivity, Technology, and Innovation; and (2) excess foreign currency expenses incurred by the Bureau. Title II: Authorization for Program Activities, Fiscal Year 1985 - Authorizes appropriations for FY 1985 to carry out the same activities of the Bureau enumerated in Title I. Allocates $750,000 of the FY 1985 authorization to the Office of Productivity, Technology, and Innovation for the purpose of substantially increasing the availability of Japanese science and engineering literature to U.S. scientists and engineers. Metric Evaluation Act of 1985 - Authorizes the President to contract for a study of the extent of conversion to the metric system of weights and measures in the United States. Directs the President to appoint a panel to establish criteria for eligible bidders for such contract. Requires the study to analyze the impact of conversion on: (1) the materials and machinery industries; (2) potential United States export opportunities; and (3) small business. Requires a cost/benefit analysis, including the cost of not converting. Requires the President to report the results of the study to Congress not later than two years after enactment. Authorizes appropriations. Title III: Cost Recovery Authority - Requires that sufficient income from the Working Capital Fund remain outside the general fund of the Treasury to ensure the availability of working capital necessary to replace equipment and inventories for the Bureau. Requires that fees for calibration services, standard reference materials, and other comparable services of the Bureau be at least sufficient to recover the Bureau's operating costs. Authorizes additional appropriations for necessary salary adjustments. Limits to ten percent the transfer of funds among line items enumerated in titles I and II of this Act, unless the appropriate congressional committees: (1) have received a written report explaining the transfer and 30 calendar days have passed since the transmittal of such report; or (2) state in writing they have no objection to the transfer of funds. Designates the rate of compensation of the Director of the Bureau to be at level IV of the Executive Schedule. Requires the Secretary of Commerce to charge other Government agencies for services performed by the Bureau at the request of the other agency in compliance with any statute which names the Secretary or the Bureau as a consultant or calls for them to perform any activity for the other agency. Requires the Bureau to investigate the causes of structural failures in public structures and to disseminate information on structural failure causes. Requires the Bureau to submit to the Secretary of Commerce progress reports and a final report on structural failures it investigates.
Bill· HJRESH.J.Res. 517 (98th)open
United States · United States Congress · 15 March 1984
Amends the Department of Housing and Urban Development-Independent Agencies Appropriation Act of 1984 to make supplemental appropriations to the Department of Housing and Urban Development for FY 1984 for annual contribution contracts for assisted housing. Makes the following changes in the budget authority obligated under such contracts: (1) increases the budget authority provided for the modernization of public housing; (2) reserves a specified amount of budget authority for the housing voucher demonstration program; (3) releases a specified amount of deferred budget authority; (4) increases the budget authority provided for rent subsidies for existing housing; (5) requires any recaptured budget authority exceeding a specified amount to be available only for modernization assistance for existing public housing projects; and (6) makes specified amounts of such budget authority available as appropriations of funds for rental housing rehabilitation and development grants for FY 1984 and 1985.
Bill· HRH.R. 5138 (98th)referred
United States · United States Congress · 14 March 1984
Amends the Internal Revenue Code to allow contributions to tax-exempt social welfare organizations to be deducted for estate and gift tax purposes.
Bill· HRH.R. 5139 (98th)referred
United States · United States Congress · 14 March 1984
Amends the Internal Revenue Code to provide that the estimated tax penalty shall not apply to underpayments of tax attributable to the inclusion in gross income of railroad retirement benefits provided under the Railroad Retirement Act of 1974 and received during 1984.
Bill· HRH.R. 5135 (98th)referred
United States · United States Congress · 14 March 1984
Amends the Internal Revenue Code to allow an income tax deduction for employment expenses incurred by the taxpayer for the care of children or handicapped individuals in the home or in a dependent care center if such care is necessary for the gainful employment of the taxpayer or a member of the household of which any such individual is a member. Limits the amount of the deductible home care expenses to $10,000 for one individual requiring care, and $15,000 for two or more such individuals. Limits the amount of the deductible dependent care center expenses to $5,000 for one individual, and $7,500 for two or more individuals. Sets forth rules relating to the deduction of employment expenses for dependent care in joint-employment agreement and shared-expense agreement situations. Provides that if a taxpayer elects the employment expense deduction for certain amounts, such amounts are not allowable for the dependent care credit or the medical expense deduction.
Bill· SS. 2400 (98th)open
United States · United States Congress · 8 March 1984
Taxpayers' Procedural Safeguard Act - Amends the Internal Revenue Code to increase from ten days to 30 days the time period during which a taxpayer must pay a tax deficiency after notice and demand for payment. Sets forth requirements for information which must be included with such notice to a taxpayer. Allows the release of a levy upon the wages or salary of a taxpayer if: (1) the taxpayer has entered into an agreement for the payment of tax liability; or (2) the Secretary of the Treasury determines that such liability is unenforceable due to the financial condition of the taxpayer. (Present law allows the release of a levy only when the liability is satisfied or becomes unenforceable due to lapse of time.) Increases by specified amounts the aggregate sum of a taxpayer's personal effects and trade or business property which is exempt from levy. Increases by specified amounts the wages, salary, and other income of a taxpayer which are exempt from levy. Exempts from levy: (1) the principal residence of the taxpayer; (2) any motor vehicle used for transportation to the place of business of the taxpayer; and (3) any tangible personal property used in carrying on the trade or business of the taxpayer if such levy would prevent the taxpayer from carrying on such trade or business. Allows levy on such property if: (1) a district director or assistant district director of the Internal Revenue Service personally approves (in writing) the levy of such property; or (2) the collection of tax would be in jeopardy. Prohibits the levy on any property if the amount of the estimated expenses which would be incurred with respect to the levy and sale of such property exceeds: (1) the fair market value of such property at the time of levy; or (2) the liability for which such levy is made. Revises requirements for the administrative review of jeopardy levy and assessment. Requires the award of court costs and certain fees in civil suits brought against the United States if the position of the United States in such a proceeding was not substantially justified. Authorizes the Secretary to enter into written agreements with a taxpayer providing for installment payments of tax liability if the Secretary determines that such an agreement will facilitate the collection of the tax liability. Requires the Secretary to make a written offer to enter into such an agreement if: (1) the taxpayer's liability does not exceed $20,000; and (2) the taxpayer has not been delinquent in payments under any other such agreement during the previous three years. Provides that such an agreement shall be binding upon the Secretary unless: (1) information provided by the taxpayer was inaccurate or incomplete; or (2) the Secretary determines that the financial condition of the taxpayer has significantly changed. Requires the abatement of deficiency and any penalty or interest attributable to written advice by the Internal Revenue Service. Sets forth procedures for taxpayer interviews. Requires the Internal Revenue Service, upon a taxpayer's request, to: (1) conduct such an interview at a reasonable time and place convenient to the taxpayer; and (2) allow the taxpayer to make a recording of such interview. Requires the officer or employee conducting such interview to warn the taxpayer that: (1) he has the right to remain silent; (2) any statement he makes may be used against him; and (3) he has the right to the presence of an attorney, accountant, or return preparer. Establishes within the Internal Revenue Service an Office of Ombudsman. Sets forth the duties and responsibilities of the Ombudsman. Requires the Ombudsman to submit annual reports to specified congressional committees. Authorizes the Ombudsman, upon application filed by a taxpayer, to issue a Taxpayer Assistance Order if, in the determination of the Ombudsman: (1) the taxpayer is suffering or about to suffer from an unusual or irreparable loss as a result of the manner in which the internal revenue laws are being administered by the Secretary; and (2) the Secretary has failed to carry out any of his duties or has violated any provision of law. Allows the terms of a taxpayer assistance order to require the Secretary to: (1) release property of the taxpayer levied upon; or (2) cease or refrain from certain actions. Requires the Secretary to obey any Taxpayer Assistance Order issued by the Ombudsman. Allows an administrative appeal of tax liens. Provides for a civil cause of action by a taxpayer for a wrongful lien or levy upon property.
Bill· HRH.R. 5091 (98th)open
United States · United States Congress · 8 March 1984
Authorizes appropriations to the Department of Transportation for FY 1985 for construction-differential subsidies under the Merchant Marine Act, 1936. Authorizes the Secretary of Transportation to approve and pay a subsidy which exceeds 50 percent of the cost of constructing, reconstructing, or reconditioning a vessel.
Bill· HRH.R. 5094 (98th)open
United States · United States Congress · 8 March 1984
Amends the Internal Revenue Code to extend the targeted jobs income tax credit from 1984 to 1989. Increases the amount of wages which may be taken into account for such credit from $6,000 to $10,000 per year. Revises the definition of "members of economically disadvantaged families" to increase from 70 percent to 80 percent of the Bureau of Labor Statistics' lower living standard the amount of income a family may have in order to qualify as a member of a targeted group.
Bill· HRH.R. 5101 (98th)open
United States · United States Congress · 8 March 1984
National Bureau of Standards Authorization Act for Fiscal Years 1984 and 1985 - Title I: Authorization for Program Activities, Fiscal Year 1984 - Authorizes appropriations to carry out the activities performed by the Bureau of Standards for FY 1984, including: (1) measurement research and standards; (2) engineering measurements and standards; (3) computer science and technology; (4) core research for innovation and productivity; (5) technical competence fund; (6) central technical support; and (7) the Fire Research Center. Authorizes additional appropriations for: (1) the Office of Productivity, Technology, and Innovation; and (2) excess foreign currency expenses incurred by the Bureau. Title II: Authorization for Program Activities, Fiscal Year 1985 - Authorizes appropriations for FY 1985 to carry out the same activities of the Bureau enumerated in Title I. Allocates $750,000 of the FY 1985 authorization to the Office of Productivity, Technology, and Innovation for the purpose of substantially increasing the availability of Japanese science and engineering literature to U.S. scientists and engineers. Metric Evaluation Act of 1985 - Authorizes the President to contract for a study of the extent of conversion to the metric system of weights and measures in the United States. Directs the President to appoint a panel to establish criteria for eligible bidders for such contract. Requires the study to analyze the impact of conversion on: (1) the materials and machinery industries; (2) potential United States export opportunities; and (3) small business. Requires a cost/benefit analysis, including the cost of not converting. Requires the President to report the results of the study to Congress not later than two years after enactment. Authorizes appropriations. Title III: Cost Recovery Authority - Requires that sufficient income from the Working Capital Fund remain outside the general fund of the Treasury to ensure the availability of working capital necessary to replace equipment and inventories for the Bureau. Requires that fees for calibration services, standard reference materials, and other comparable services of the Bureau be at least sufficient to recover the Bureau's operating costs. Authorizes additional appropriations for necessary salary adjustments. Limits to ten percent the transfer of funds among line items enumerated in titles I and II of this Act, unless the appropriate congressional committees: (1) have received a written report explaining the transfer and 30 calendar days have passed since the transmittal of such report; or (2) state in writing they have no objection to the transfer of funds. Designates the rate of compensation of the Director of the Bureau to be at level IV of the Executive Schedule. Requires the Secretary of Commerce to charge other Government agencies for services performed by the Bureau at the request of the other agency in compliance with any statute which names the Secretary or the Bureau as a consultant or calls for them to perform any activity for the other agency.
Bill· HRH.R. 5085 (98th)referred
United States · United States Congress · 8 March 1984
National Dividend Act of 1984 - Establishes a program for the distribution of corporate income tax, capital gains tax, and insurance company income tax revenues to the registered voters of each State in the form of dividend payments. Directs the Secretary of the Treasury to pay to the chief financial officer of each State an amount equal to the National Dividend Payment, as computed under this Act, multiplied by the number of registered voters in such State. Establishes the National Dividend Payment Trust Fund. Directs the payment of specified amounts to the Trust Fund between FY 1985 and 1988. Establishes a National Dividend Review Board to review the manner in which payments are made from the Trust Fund and to make investments of trust funds which are not required to meet current expenses. Amends the Internal Revenue Code to exclude from gross income all dividend income, including dividends received under this Act, received by a taxpayer from a domestic corporation. Increases the income tax deduction to corporations for dividends received on the preferred stock of a public utility. Prohibits an increase of corporate income tax rates above 46 percent. Limits increases in Federal expenditures during the five year period beginning after the date of the enactment of this Act to an amount which is attributable to inflation.
Bill· HRH.R. 5095 (98th)referred
United States · United States Congress · 8 March 1984
Employee Stock Ownership Act of 1984 - Amends the Internal Revenue Code to provide for the nonrecognition of gain on stock sold to: (1) an employee stock ownership plan; (2) a tax credit employee stock ownership plan; or (3) an eligible worker-owned cooperative, if within a specified period of time qualified replacement property is purchased by the taxpayer. Defines "qualified replacement property" as any security issued by a domestic corporation: (1) which does not have passive investment income in excess of a specified limitation; and (2) the equity capital of which does not exceed $10,000,000. Allows an income tax deduction for cash dividends paid with respect to employer stock which is held by a tax credit employee stock ownership plan or an employee stock ownership plan which is a stock bonus plan. Extends the partial exclusion for dividends received to such amounts. Excludes from gross income 50 percent of interest received by a bank, an insurance company, or other lender on loans used by an employee stock ownership plan to acquire employer securities. Provides for a reduction in the capital gains tax with respect to sales of stock in employee-owned corporations. Sets forth special rules for the calculation of such reduction. Relieves an estate of liability for payment of the estate tax to the extent that amounts of the tax are attributable to employer securities transferred to an employee stock ownership plan pursuant to a written agreement guaranteeing that the tax will be paid by the plan in an amount equal to the lesser of: (1) the amount of the tax imposed upon the acquired employer securities; or (2) the amount of the tax imposed on the gross estate reduced by the sum of allowable credits. Permits the payment of such tax in installments. Exempts such transfers from the tax on prohibited transactions. Treats as charitable contributions eligible for a tax deduction certain contributions to an employee stock ownership plan. Specifies a qualification test for contributions to receive such treatment. Allows certain small business corporations (subchapter S corporations) to maintain a tax credit employee stock ownership plan or an employee stock ownership plan. Permits recaptured employee stock ownership plan investment tax credits to be used to reduce contributions to payroll based tax credit employee stock ownership plans.
Bill· HRH.R. 5074 (98th)open
United States · United States Congress · 8 March 1984
Amends the Anadromous Fish Conservation Act to authorize appropriations for FY 1985 for certain studies on the population and distribution of striped bass.
Bill· HRH.R. 5070 (98th)referred
United States · United States Congress · 8 March 1984
Amends the Internal Revenue Code to provide that an heir may rent his or her interest in a farm to a family member who is a qualifying heir on either a cash or crop-share basis without risking the loss of that farm property qualifying for the special use valuation for estate tax purposes.
Bill· HRH.R. 5096 (98th)referred
United States · United States Congress · 8 March 1984
Minority Investment Tax Act of 1984 - Amends the Internal Revenue Code to provide for the nonrecognition of capital gain where such gain is reinvested in the stock of a mutual fund or other investment company which: (1) primarily invests in business enterprises controlled by minority persons; and (2) is owned, managed, affiliated, or otherwise controlled by a qualified minority company.
Bill· SS. 2394 (98th)open
United States · United States Congress · 7 March 1984
Amends the Internal Revenue Code to allow a nonrefundable income tax credit for the cost of purchasing a child restraint system used in motor vehicles.
Bill· HRH.R. 5065 (98th)referred
United States · United States Congress · 7 March 1984
Amends the Internal Revenue Code to repeal the requirement for filing informational returns regarding remuneration for services and direct sales. Repeals the requirement for backup withholding on payments of remuneration for services.
Bill· HRH.R. 5048 (98th)reported
United States · United States Congress · 7 March 1984
Department of Energy Civilian Applications Authorization Act, Fiscal Years 1985 and 1986 - Title I: Conservation, Information, Regulation, Strategic Petroleum Reserve, and Solar Energy - Authorizes appropriations to the Department of Energy for FY 1985 and 1986 for: (1) energy conservation (other than low-income weatherization assistance); (2) regulation and information activities (other than for the Federal Energy Regulatory Commission), economic regulation, and the Energy Information Administration; (3) the Strategic Petroleum Reserve; (4) renewable energy technology transfer; and (5) carrying out the provisions of the Federal Photovoltaic Utilization Act. Requires the Secretary of Energy to monitor and report to Congress on energy savings achieved under State and local conservation programs funded under the Energy Conservation and Production Act and the National Energy Extension Service Act and to provide information to the administrators of such programs regarding the most and least successful energy-saving measures and practices under such programs. Authorizes appropriations for FY 1985 and 1986 for such activities. Requires the Secretary to establish a grant program to encourage the development, manufacture, and marketing of renewable energy systems. Specifies the maximum amount of a grant under such program as well as the criteria to be used in awarding such grants. Requires the Secretary to conduct seminars to disseminate information on advancements in renewable energy systems and services and on the establishment of renewable energy businesses and to provide technical and business advice to grant recipients. Sets forth reporting requirements for the Secretary with respect to the grant program. Directs the Secretary to establish a grant program to encourage the development of renewable energy technology demonstration projects. Specifies the maximum amount of a grant under such program. Requires that grants be awarded for proposals for the first commercial application of a technology or for the first end-use of a technology and for projects that would not be developed in the absence of such a grant. Sets forth reporting requirements for the Secretary with respect to such grant program. Requires the Secretary, in implementing energy conservation policies, to: (1) establish and publish energy performance targets for calendar years 1985 and 1986 for each Federal building; (2) establish criteria for evaluating the achievement of the operating managers of each agency responsible for meeting such targets; and (3) report to Congress on measures ensuring that such criteria are used in personnel evaluations of such managers. Prohibits the use of funds authorized under this Act for the acquisition of any passenger automobile that does not have a fuel economy of at least 27.5 miles per gallon (except in the case of vehicles designed for combat related missions for the armed forces or for use in law enforcement or emergency rescue work). Title II: Other Civilian Energy Programs - Part A: Authorizations for Fiscal Years 1985 and 1986 - Authorizes appropriations to the Department of Energy for FY 1985 and 1986 for energy supply research and development activities in the following programs: (1) the solar energy program; (2) the renewable energy program; (3) the nuclear fission program (consisting of converter reactor systems, nuclear waste technology, remedial actions, advanced nuclear systems, breeder reactor systems, and civilian radioactive waste research and development); and (4) the magnetic fusion program. Authorizes appropriations to the Department of Energy for FY 1985 and 1986 for: (1) energy conservation activities other than the activities for which funds are authorized in title I; (2) power marketing activities; (3) department administration; (4) Nuclear Waste Fund expenditures; (5) uranium supply and enrichment activities; and (6) general science and research activities, fossil energy activities, and energy supply research and development activities (other than for solar energy, renewable energy, nuclear fission, or magnetic fusion). Part B: General Provisions - Requires any State receiving financial assistance for energy extension service activities pursuant to the National Energy Extension Service Act or the Energy Policy and Conservation Act to provide funds from non-Federal sources for such activities equal to not less than 20 percent of the amount allocated to the State during any fiscal year. Requires the Secretary to establish criteria for the selection of an advanced isotope separation technology for further development prior to making a final determination regarding the future direction of the Department of Energy's uranium enrichment program. Requires the Secretary to study the feasibility of the Department of Energy transferring to the private sector any uranium enrichment capacity developed after March 1, 1984, as well as uranium enrichment research and development. Directs the Secretary to report to Congress during FY 1985 and 1986 on the revenues generated by the uranium enrichment program and on the Department of Energy's ability to meet its projected revenues by the end of the fiscal year involved. Requires the Secretary to study and report to specified congressional committees on: (1) the potential to extend nuclear fuel burnup beyond the present program goals of the Department of Energy; and (2) the effects of extended nuclear fuel burnup on the Department's efforts to subsequently manage higher burnup spent nuclear fuel. Prohibits the use of funds appropriated under this Act for atomic energy defense activities of the Secretary of Energy. Prohibits the transfer, reprocessing, or use for nuclear explosive purposes of plutonium used, produced in, or obtained from any civilian energy reserch, development, demonstration, or test facility of the Department of Energy.
Bill· HRH.R. 5058 (98th)open
United States · United States Congress · 7 March 1984
Amends the Natural Gas Pipeline Safety Act of 1968 and the Hazardous Liquid Pipeline Safety Act of 1979 to authorize appropriations for FY 1985 and 1986 to carry out such Acts.
Bill· HRH.R. 5040 (98th)open
United States · United States Congress · 6 March 1984
Housing Finance Opportunity Act of 1984 - Amends the Internal Revenue Code to permit the continued issuance of tax-exempt mortgage revenue bonds after December 31, 1983.
Bill· HRH.R. 5028 (98th)open
United States · United States Congress · 6 March 1984
Amends the Internal Revenue Code to make permanent the exclusion from the gross income of employees for amounts paid by the employer to provide legal services.
Bill· HRH.R. 5031 (98th)referred
United States · United States Congress · 6 March 1984
Amends the Internal Revenue Code to limit the reduction required in computing the tax deduction for corporate charitable contributions, in the case of contributions of property used in postsecondary vocational education programs. Allows employers a nonrefundable tax credit for a specified dollar amount per course for vocational education courses taught by an employee without compensation and for employment of full-time vocational education instructors.
Bill· HRH.R. 5022 (98th)open
United States · United States Congress · 5 March 1984
Amends the Internal Revenue Code to provide that percentage depletion shall not be allowable for lease bonuses, advance royalties, or similar payments with respect to oil and gas properties.
Bill· HRH.R. 5015 (98th)referred
United States · United States Congress · 5 March 1984
Amends the Internal Revenue Code to authorize the Secretary of the Treasury to prescribe regulations exempting retirees or individuals over age 65 from interest penalties with respect to any underpayment of estimated tax. Requires that such underpayment be due to reasonable cause (defined to include mistake or ignorance of the law) and not to willful neglect.
Bill· SS. 2386 (98th)referred
United States · United States Congress · 2 March 1984
Amends the Internal Revenue Code to prohibit a business expense deduction for advertisements placed with a foreign broadcast station or newspaper and directed to a market in the United States if a similar deduction is denied in the country in which such station is located for an advertisement placed with a U.S. broadcast station or newspaper and directed to a market in that country.
Law· HRH.R. 4997 (98th)enacted
United States · United States Congress · 1 March 1984
Amends the Marine Mammal Protection Act of 1972 as amended to authorize appropriations for FY 1985 through 1987 to the Marine Mammal Commission and to the Department of Commerce to carry out its responsibilities under such Act.
Bill· HRH.R. 5000 (98th)referred
United States · United States Congress · 1 March 1984
Permits the President, in the light of economic conditions and all other relevant factors, to permanently reserve from obligation and expenditure any budget authority which is otherwise available for FY 1984 or 1985 to the extent necessary or appropriate to reduce the Federal deficit. Sets forth limitations on such reservations by the President. Requires that at least 25 percent of the total amount of the reservations made by the President for either of the two fiscal years involved be made from appropriations and other obligational authority available for national defense. Provides that no such reservation shall have the objective, or the effect, of eliminating any program or combination of programs which has been specifically authorized by law. Declares that the authority conferred upon the President by this Act shall be in addition to and separate from any impoundment authority granted by the Congressional Budget and Impoundment Control Act of 1974 or any other law and shall not be subject to any restrictions or limitations other than those imposed by this Act. Requires the President, whenever he reserves any budget authority under this Act, to transmit to Congress a special message specifying certain information. Sets forth the procedure for congressional veto of any or all of such reservations by passage of a joint resolution of disapproval by both Houses of Congress within 60 days after notification. Requires the Comptroller General to review each such reservation and inform the House and the Senate whether or not it was made in accordance with the requirements of this Act. Declares that in the administration of any program for which reservation has been made and the distribution of funds is to be determined by a formula, the amount available for expenditure after such reservation shall be substituted for the amount appropriated or otherwise made available in the application of the formula.
Bill· HRH.R. 4999 (98th)referred
United States · United States Congress · 1 March 1984
Amends the Internal Revenue Code to increase the income tax credit for child care expenses from a maximum of 30 percent to a maximum of 50 percent of such expenses. Modifies the formula for reducing the percentage of child care expenses eligible for the tax credit where the taxpayer's adjusted gross income exceeds $10,000. Increases the amount of the employment-related expenses incurred during any taxable year which may be taken into account in computing the amount of the tax credit.
Bill· HRH.R. 4995 (98th)referred
United States · United States Congress · 1 March 1984
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to continue the application to certain distributions of the rules pertaining to the recognition of gain on the distribution of stock in controlled corporations in effect prior to the enactment of the Tax Equity and Fiscal Responsibility Act.
Bill· HRH.R. 5012 (98th)referred
United States · United States Congress · 1 March 1984
Amends the Internal Revenue Code to allow an income, estate, or gift tax deduction for any charitable contribution, bequest, or gift to the United Nations.
Bill· HRH.R. 5004 (98th)referred
United States · United States Congress · 1 March 1984
Amends the Internal Revenue Code to allow a refundable income tax credit for 50 percent of the tuition expenses paid or incurred by the taxpayer during the taxable year for elementary or secondary education for the taxpayer's dependent. Provides for a phased-in increase of the tuition tax credit over three years. Phases out the tuition tax credit for taxpayers with an adjusted gross income between $50,000 and $75,000. Provides that the tuition tax credit is not to be treated as Federal assistance with respect to the taxpayer who was allowed the credit and any educational institution which received any payment taken into account in determining the amount of such credit.
Bill· SS. 2373 (98th)open
United States · United States Congress · 29 February 1984
Exempts from taxation certain property located in the District of Columbia, as long as such property is owned and occupied by a named veterans' organization and is not used for commercial purposes.
Bill· SS. 2376 (98th)open
United States · United States Congress · 29 February 1984
Option Tax Reform Act of 1984 - Amends the Internal Revenue Code to revise the taxation of options. Revises the definition of regulated futures contracts to include any dealer option and any nonequity option. Defines the following terms: (1) listed option contract; (2) nonequity option; (3) options dealer; and (4) dealer option. Specifies that the provisions dealing with regulated futures contracts shall not affect the determination of whether a taxpayer is engaged in the trade or business of trading the underlying property or is a dealer in such property for purposes of provisions dealing with losses from wash sales of stock or securities. Revises rules with respect to the termination or transfer of interests in regulated futures contracts. Sets forth special rules for the treatment of option market makers. Sets forth rules for the tax treatment of gain or loss in the case of a cash settlement option and a commodity option. Requires the Secretary of the Treasury to prescribe regulations to allow a taxpayer to designate positions (whether or not offsetting) to a special mixed straddle account. Empowers the Tax Court to issue a declaratory judgment relating to the status of certain option contracts as regulated futures contracts.
Law· HRH.R. 4994 (98th)enacted
United States · United States Congress · 29 February 1984
Exempts from taxation certain property located in the District of Columbia as long as such property is owned and occupied by the Jewish War Veterans, U.S.A. National Memorial, Incorporated and is not used for commercial purposes.
Bill· HRH.R. 4988 (98th)open
United States · United States Congress · 29 February 1984
Repeals the provisions of the Internal Revenue Code which would include one-half of social security and tier 1 railroad retirement benefits in the gross income of the taxpayer. Provides that one-half of social security benefits paid to nonresident aliens is includible in gross income of the nonresident alien.
Bill· HRH.R. 4974 (98th)referred
United States · United States Congress · 29 February 1984
National Science Foundation Authorization Act for Fiscal Years 1985 and 1986 - Authorizes appropriations for the National Science Foundation for FY 1985 and 1986 for the following: (1) mathematical and physical sciences; (2) engineering; (3) biological, behavioral, and social sciences; (4) astronomical, atmospheric, earth and ocean sciences; (5) United States Antarctic Program; (6) scientific, technological, and international affairs; (7) program development and management; and (8) science and engineering education. Limits the amounts of appropriations which may be expended for consultation and for expenses of the Foundation incurred outside the United States. Permits transfers of funds among categories, in excess of ten percent of appropriations when 30 days have passed after specified congressional committees are notified of the proposed transfer. Repeals the requirement that the Director establish a Resource Center for Science and Engineering at an educational institution enrolling a substantial number of minority and/or low-income students. Deletes the requirement that contracting officers of the Foundation report any financial or academic affiliation with a grant applicant. Repeals the prohibition against a Foundation employee's registering a patent in his or her own interest which is related to the subject matter of and is made in connection with official duties. Repeals the requirement that National Science Board members be notified of board meetings by registered or certified mail. Repeals the requirement that the Board have an Executive Committee. Increases the amount of money for which the Foundation Director may make contracts, grants, or other arrangements, without the Board's approval, providing certain other conditions are met.
Bill· HRH.R. 4970 (98th)referred
United States · United States Congress · 29 February 1984
Amends title XX (Block Grants to States for Social Services) of the Social Security Act to increase the amounts authorized for fiscal years after 1984.