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301 records in US in 1990
United States · United States Congress · 24 May 1990
Amends the Internal Revenue Code to provide a tax credit of two cents per pound for the recycling of hazardous wastes.
United States · United States Congress · 24 May 1990
National Recyclable Commodities Financing Act of 1990 - Amends the Internal Revenue Code to allow the issuance of tax-exempt facility bonds for qualified recycling facilities. Exempts such government-owned facilities from a volume cap. Allows an investment tax credit for remanufacturing equipment used to produce certain recycled paper or rubber products.
United States · United States Congress · 24 May 1990
Adopted Children Health Insurance Fairness Act of 1990 - Amends the Internal Revenue Code to deny the deduction for expenses paid by an employer for a group health plan if the plan discriminates against adopted children.
United States · United States Congress · 24 May 1990
Amends the Internal Revenue Code to deny an exemption for interest on any tax-exempt bond that is used to finance a health care facility that performs abortions while the bond is outstanding.
United States · United States Congress · 23 May 1990
Amends the Internal Revenue Code, with regard to insurance company taxable income, to treat as unearned premiums any termination reserves under minimum premium plans (thus providing that amounts reflected as reserves or other liabilities on a property and casualty insurance company's annual statement for future claim payments under minimum premium accident and health plans are properly deductible during the policy period).
United States · United States Congress · 23 May 1990
Amends the Internal Revenue Code, with regard to insurance company taxable income, to treat as unpaid losses any termination reserves under minimum premium plans (thus providing that amounts reflected as reserves or other liabilities on a property and casualty insurance company's annual statement for future claim payments under minimum premium accident and health plans are properly deductible during the policy period).
United States · United States Congress · 23 May 1990
Waives points of order against the consideration of the conference report and amendments reported from conference in disagreement on H.R. 4404 (supplemental appropriations).
United States · United States Congress · 22 May 1990
Amends the Internal Revenue Code to exempt certain transportation by ferry from the tax imposed on transportation by water.
United States · United States Congress · 17 May 1990
Amends the Internal Revenue Code to provide for the treatment of losses on stock in manufacturing companies as ordinary (as opposed to capital) losses.
United States · United States Congress · 17 May 1990
Title I: Supplemental Appropriations Foreign Operations, Export Financing, and Related Programs Bilateral Economic Assistance - Makes emergency supplemental appropriations for FY 1990 for economic support fund assistance for Panama and Nicaragua. Earmarks specified amounts of such funds for: (1) debt-for-nature swaps and immediate environmental needs in Panama; (2) the voluntary demobilization, repatriation, and resettlement of members of the Nicaraguan Resistance and their families (provides such assistance only to members who are abiding by the cease-fire agreement and the Toncontin Agreement); (3) environmental activities in Nicaragua; and (4) administrative expenses incurred by the Agency for International Development. Makes supplemental appropriations for FY 1990 for emergency refugee admissions and assistance. Earmarks a specified amount of such funds for refugees resettling in Israel. Makes available an equitable amount of such funds for Pentecostals, Evangelicals, and Baptists to fund the existing refugee admissions numbers for the Soviet Union unless such numbers could be reallocated in this fiscal year to allow funding and admission of this group. Title II: General Provisions - Makes funds available under this Act notwithstanding prohibitions on assistance to countries in default on foreign assistance repayments and specified restrictions on foreign assistance appropriations.
United States · United States Congress · 17 May 1990
Capital Gains Incentive Act of 1990 - Amends the Internal Revenue Code to allow a variable capital gains deduction for a taxpayer other than a corporation based upon capital assets held from one to five years. Requires indexing, based on the gross national product deflator, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss.
United States · United States Congress · 17 May 1990
Amends the Internal Revenue Code to make certain private business tests inapplicable to electric power facilities for rural areas with respect to tax-exempt private activity bonds.
United States · United States Congress · 17 May 1990
Amends the Internal Revenue Code to provide a partial exclusion of dividends or interest received by an individual.
United States · United States Congress · 17 May 1990
Amends the Internal Revenue Code to allow an investment tax credit for new manufacturing property.
United States · United States Congress · 16 May 1990
Amends the Internal Revenue Code to treat as amounts realized on the sale of a residence any amounts paid by the Secretary of Defense which represent the reduction in value of the residence on account of a military base closing.
United States · United States Congress · 16 May 1990
Amends the Internal Revenue Code to permit the use of an annual accrual method of accounting for the trade or business of farming bananas or pineapples.
United States · United States Congress · 16 May 1990
American Jobs Stability Act of 1990 - Amends the Internal Revenue Code to deny the possessions tax credit to certain business operations which relocate to a possession of the United States.
United States · United States Congress · 16 May 1990
Sets forth the rule for the consideration of H.R. 4636 (foreign assistance funding).
United States · United States Congress · 15 May 1990
Amends the Internal Revenue Code to treat certain commercially reasonable financing provided to a partnership by a related person as if it were provided by an unrelated lender for purposes of the partnership allocation rules.
United States · United States Congress · 15 May 1990
National Earthquake Damage Prevention Act of 1990 - Amends the Internal Revenue Code to disallow the following tax benefits with respect to structures that do not meet earthquake standards: (1) the depreciation deduction; (2) the deduction for lease and rental payments; (3) the interest deduction; and (4) the tax exemption of interest on State and local bond financing.
United States · United States Congress · 15 May 1990
Prison Privatization Financing Act - Amends the Internal Revenue Code to treat bonds used to finance correctional facilities as exempt facility bonds for purposes of the limitations on private activity bonds.
United States · United States Congress · 15 May 1990
Sets forth the rule for the consideration of H.R. 4151 (human services funding).
United States · United States Congress · 10 May 1990
Sets forth the concurrent resolution on the budget for FY 1991 and the appropriate budgetary levels for FY 1992 through 1995. Sets forth: (1) maximum deficit amounts; (2) public debt increase amounts; (3) deficit levels excluding trust fund surpluses; and (4) recommended budgetary levels of Federal revenues, new budget authority, budget outlays, the public debt, and Federal credit activity, including funding for each major functional category. Declares that the Congress finds that while the annual deficits appear to be decreasing, the Federal debt continues to increase annually by significantly greater amounts. Sets forth levels and amounts to show such discrepancy. Requires specified Senate and House Committees to report to their respective Committee on the Budget on changes in laws within their jurisdiction that provide spending authority sufficient to reduce budget authority and outlays by specified amounts. Expresses the sense of the Congress that: (1) the Government should sell assets to nongovernment buyers; and (2) the amounts realized from such sales will not recur on an annual basis and do not reduce the demand for credit. Assumes that, in the Senate, budget authority and outlays may be allocated to the Senate Committee on Finance for increased jurisdictional funding if the Committee on Finance or the committee of conference reports appropriate legislation.
United States · United States Congress · 10 May 1990
Amends title II (monitoring and research programs for ocean and coastal dumping) of the Marine Protection, Research, and Sanctuaries Act of 1972 to authorize appropriations through FY 1992.
United States · United States Congress · 10 May 1990
Amends the Internal Revenue Code to impose a tax on the sale or importation of the following fuels based on their carbon content: coal, petroleum, and natural gas.
United States · United States Congress · 10 May 1990
Sets forth the rule for the consideration of H.J. Res. 268 (balanced budget amendment).
United States · United States Congress · 9 May 1990
Amends the Internal Revenue Code to permit individuals who do not itemize deductions a direct deduction from gross income of charitable deductions in excess of $100.
United States · United States Congress · 9 May 1990
Amends the Internal Revenue code to permit individuals who do not itemize deductions a direct deduction from gross income of charitable deductions in excess of $100.
United States · United States Congress · 8 May 1990
Department of Defense Authorization Act, 1991 - Title I: Procurement - Authorizes appropriations for FY 1991 for the Army, Navy, Marine Corps, and Air Force for aircraft, missiles, weapons, tracked combat vehicles, ammunition, shipbuilding and conversion, and other procurement. Authorizes appropriations for FY 1991 for: (1) the defense agencies for procurement; (2) the reserves for procurement of aircraft, vehicles, communications equipment, and other equipment; (3) the Defense Inspector General; and (4) the chemical demilitarization program (the destruction of lethal chemical weapons in accordance with the Department of Defense Authorization Act, 1986). Transfers certain FY 1990 Army appropriations for the M-1 tank program. Transfers certain FY 1990 Air Force appropriations for the F-15 aircraft program. Title II: Research, Development, Test and Evaluation - Authorizes appropriations for FY 1991 for the armed forces and the defense agencies for research, development, test, and evaluation. Earmarks funds authorized to the defense agencies for: (1) the Deputy Director, Defense Research and Engineering; and (2) the Director of Operational Test and Evaluation. Title III: Operation and Maintenance - Authorizes appropriations for FY 1991 for operation and maintenance for the armed forces, the defense agencies, the reserves, the National Guard, the National Board for the Promotion of Rifle Practice, the Defense Inspector General, drug interdiction and counter-drug activities, defense, the Court of Military Appeals, environmental restoration, defense, and for humanitarian assistance. Authorizes appropriations for FY 1991 for working capital funds for the armed forces and the defense agencies. Title IV: Personnel Authorization for Fiscal Year 1991 - Part A: Active Forces - Authorizes end strengths for active-duty forces for FY 1991. Part B: Reserve Forces - Authorizes end strengths for reserve components of the armed forces for FY 1991. Permits such end strengths to vary no more than two percent. Authorizes end strength reductions for the Selected Reserve for such fiscal year. Authorizes such end strength to be increased whenever members of the Selected Reserve are released from active duty. Authorizes end strengths for FY 1991 for members of the reserves on active duty in support of the reserves. Increases the number of certain enlisted and officer personnel of the armed forces authorized to be on active duty in support of the reserves. Part C: Military Training Student Loads - Authorizes and specifies average military training student loads for FY 1991. Provides for the adjustment of such student loads consistent with manpower strengths authorized under this Act. Title V: General Provisions - Repeals: (1) the current Federal requirement of a separate budget request for the procurement of equipment for the reserve components; (2) the requirement of a separate authorization of civilian personnel of the Department of Defense (DOD) by end strength; (3) the requirement for reductions in, and the permanent ceiling on, employees in headquarters and nonmanagement headquarters activities and support activities; (4) required reports on unobligated balances within DOD and on budgeting for inflation; and (5) a report on annual defense outlays as required under the National Defense Authorization Act for Fiscal Years 1990 and 1991.
United States · United States Congress · 8 May 1990
Small Property and Casualty Insurance Company Equity Act of 1990 - Amends the Internal Revenue Code to allow a small insurance company deduction of the tentative taxable income of certain companies involved with property or casualty insurance.
United States · United States Congress · 7 May 1990
Provides that actuarial assumptions used in determining funding limits for pension plans shall be treated as reasonable if they are within the guidelines set forth in the Actuarial Guidelines Handbook (an Internal Revenue Service manual).
United States · United States Congress · 7 May 1990
Amends the Internal Revenue Code to provide that, for purposes of computing the limitation on the foreign tax credit, any deduction for State or local income or franchise tax shall not be allocated or apportioned to gross income from sources outside the United States.
United States · United States Congress · 7 May 1990
Constitutional Amendment - Prohibits the Supreme Court or any inferior court of the United States from ordering a State or political subdivision, or an official of such State or subdivision, from laying or increasing taxes.
United States · United States Congress · 3 May 1990
Amends the Internal Revenue Code to extend through 1993 the tax credit for clinical testing expenses for certain drugs for rare diseases or conditions. Includes preclinical testing expenses under such tax credit. Provides for determining the credit recapture amount when using preclinical testing of a drug for a disease or condition that has not previously been designated as a rare disease or condition.
United States · United States Congress · 3 May 1990
Taxpayer Confidence Restoration Act - Title I: Flat Rate Tax Act - Amends the Internal Revenue Code to impose a 15 percent income tax rate for all individuals. Repeals all specific exclusions, deductions, and credits other than the standard deduction, the deduction for personal exemptions, and trade or business deductions. Title II: Federal Tax Delinquency Amnesty - Provides a one-time amnesty from tax penalties for certain taxpayers who pay previous underpayments of Federal tax. Waives criminal and civil penalties as well as additions to tax with respect to such underpayments.
United States · United States Congress · 2 May 1990
Amends the Internal Revenue Code to exclude from gross income qualified in-home care payments made by States to provide health-related and personal care services to individuals in their homes.
United States · United States Congress · 2 May 1990
Startup and Revitalized Equity Act - Amends the Internal Revenue Code to allow a capital gains deduction for qualified business stock held for more than two years.
United States · United States Congress · 2 May 1990
Amends the Internal Revenue Code to waive certain restrictions on political activities which would discourage tax-exempt organizations for providing assistance to an Eastern European country (including Yugoslavia, Lithuania, Latvia, and Estonia).
United States · United States Congress · 2 May 1990
Corporate Debt-Equity Equalization Act of 1989 - Amends the Internal Revenue Code to allow certain domestic corporations a deduction for the dividends they pay.
United States · United States Congress · 2 May 1990
National Savings Enhancement Act of 1990 - Amends the Internal Revenue Code to allow a taxpayer to take an advance deduction of contributions to be made to an individual retirement plan. Establishes a penalty tax for: (1) the failure of the taxpayer to make the required contributions; and (2) the failure of the employer to establish a direct deposit program through which the employee may make such contributions. Limits the deduction on contributions to individual retirement plans to taxpayers whose adjusted gross income does not exceed $50,000 ($85,000 in the case of a joint return). Disallows a deduction for interest on loans incurred to make contributions to individual retirement plans. Allows the use of individual retirement plans as security for certain home purchase loans and educational loans.
United States · United States Congress · 2 May 1990
Home Care Tax Protection for Persons with Disabilities Act - Amends the Internal Revenue Code to exclude from gross income qualified in-home care payments made by States to provide health-related and personal care services to individuals in their homes.
United States · United States Congress · 2 May 1990
Workers as Teachers for Improved Competitiveness Act - Amends the Internal Revenue Code to allow a charitable deduction for corporate contributions of employee volunteer services to an educational organization.
United States · United States Congress · 2 May 1990
Constitutional Amendment - Prohibits the Supreme Court or any inferior court of the United States from ordering a State or political subdivision, or an official of such State or subdivision, from laying or increasing taxes.
United States · United States Congress · 1 May 1990
Provides for the application of a specified Treasury Regulation in the determination of the value of airplane flights by individuals who are not flying primarily for an employer's business.
United States · United States Congress · 1 May 1990
Designates May 5, 1990, as National Tax Freedom Day.
United States · United States Congress · 1 May 1990
Judicial Taxation Prohibition Act - Amends the Federal judicial code to deny to inferior Federal courts jurisdiction to issue any remedy, order, writ, or other judicial decree requiring the Federal Government or any State or local government to impose any new tax or to increase any existing tax or tax rate.
United States · United States Congress · 1 May 1990
Repeals certain provisions of the Tax Reform Act of 1986 to restore the ten-year averaging and capital gains treatment for lump sum distributions from qualified pension plans.
United States · United States Congress · 1 May 1990
Amends the Internal Revenue Code to provide a 25 percent investment tax credit for recycling equipment.
United States · United States Congress · 1 May 1990
Amends the Internal Revenue Code to treat all siblings as one shareholder for purposes of determining whether a corporation may elect to be an S corporation.
United States · United States Congress · 1 May 1990
Designates May 5, 1990, as National Tax Freedom Day.