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401 records in US in 1978
United States · United States Congress · 10 May 1978
Amends the Internal Revenue Code to allow a medical care deduction for the costs paid for the custodial care of a dependent suffering Down's syndrome.
United States · United States Congress · 10 May 1978
Sets forth the rule for the consideration of H.R. 11686 (Department of Energy funding).
United States · United States Congress · 9 May 1978
Product Liability Self-Insurance Act - Amends the Internal Revenue Code to allow a deduction to any business enterprise engaged in the manufacture, importation, distribution, lease, or sale of any product for contributions to its product liability loss reserve account and for amounts paid to a captive insurer (wholly or partially-owned by the taxpayer) for product liability insurance. Specifies the amount a taxpayer may deduct based upon the ability of such taxpayer to obtain insurance through conventional channels. Disallows any deductions for product liability losses which do not exceed the sum of the total reserve funds in the taxpayer's account at the beginning of the taxable year plus the amount of deductible payment made by the taxpayer to the account during such year. Imposes penalties for the improper use of product liability reserve funds. Treats amounts accumulated in the taxpayer product liability loss reserve account as amounts accumulated for reasonably anticipated business needs, for purposes of avoiding the accumulated earnings tax.
United States · United States Congress · 9 May 1978
Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury to prepare, for distribution to taxpayers, brief but comprehensive pamphlets which set forth in nontechnical terms: (1) the rights and obligations of taxpayers during an audit; (2) the procedures which the Internal Revenue Service may use in enforcing revenue laws; and (3) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file taxpayer complaints. Requires a copy of such pamphlet to accompany the first communication from the Service to any taxpayer regarding tax liability. Establishes within the Internal Revenue Service an Office of Taxpayer Services, directed by an Assistant Commissioner of Internal Revenue, whose primary responsibilities shall include: (1) assisting taxpayers with information about tax returns, audits corrections, appeals procedures, and payment or document location; and (2) receiving and evaluating complaints of improper, abusive, or inefficient service by Internal Revenue Service personnel. Authorizes the Assistant Commissioner for Taxpayer Services to issue a Taxpayer Assistance Order prohibiting the Secretary, for up to 60 days after such issuance, from taking any assessment, collection, or other action adverse to a taxpayer if the Assistant Commissioner determines that such taxpayer is suffering from an unusual, unnecessary, or irreparable loss as a result of such action. Prescribes criminal penalties for: (1) any investigation by employees of the United States in connection with Federal tax laws which inquires into the beliefs, associations, or activities of any individual which are not directly related to such tax laws; or (2) the maintenance of any records containing information derived from such an investigation. Creates a civil cause of action for any taxpayer aggrieved by a prohibited investigation, or by the deprivation of any civil rights. Permits the award of a judgment of costs, including reasonable attorney's fees, to a prevailing taxpayer in any proceeding before the Tax Court. Requires the Internal Revenue Service, upon a taxpayer's request, to conduct any interview regarding a deficiency assessment in the taxpayer's residence or place of business, at a reasonable time convenient to the taxpayer. Requires the officer or employee conducting such interview to warn the taxpayer that: (1) he has a 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. Exempts certain income producing property from levy for nonpayment of taxes. Directs the Comptroller General of the United States to establish, and to report annually to Congress on, a program to provide for a continuing audit and investigation of the efficiency, uniformity, and equity of the administration of the internal revenue laws of the United States.
United States · United States Congress · 9 May 1978
Amends the Internal Revenue Code to allow a surviving spouse to treat as furnished consideration, for estate tax purposes, up to a 50 percent share of any joint farm or small business property which was unpaid for at the time of marriage, determined at the rate of two percent a year if such spouse actually participates in the operation of such farm or small business.
United States · United States Congress · 9 May 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 · 8 May 1978
Amends the International Investment Survey Act of 1976 to authorize the appropriation of $4,000,000 for fiscal year 1979 to carry out such Act (presently $1,000,000 is authorized for fiscal year 1979). Amends such Act to change to October 11, 1979 (now October 11, 1978) the date that the President is to submit the final report on the findings on the feasibility of a system to monitor foreign direct investment in rural and urban property and a nationwide land data system. Requires the President to submit an interim report not later than October 11, 1978. Transfers to the President (now the Council on International Economic Policy) the responsibility to review the results of any studies and surveys conducted under such Act.
United States · United States Congress · 8 May 1978
Taxpayers' Bill of Rights Act - Requires the Secretary of the Treasury to prepare, for distribution to taxpayers, brief but comprehensive pamphlets which set forth in nontechnical terms: (1) the rights and obligations of taxpayers during an audit; (2) the procedures which the Internal Revenue Service may use in enforcing revenue laws; and (3) the procedures by which a taxpayer may appeal adverse decisions, prosecute refund claims, and file taxpayer complaints. Requires a copy of such pamphlet to accompany the first communication from the Service to any taxpayer regarding tax liability. Establishes within the Internal Revenue Service an Office of Taxpayer Services, directed by an Assistant Commissioner of Internal Revenue, whose primary responsibilities shall include: (1) assisting taxpayers with information about tax returns, audits corrections, appeals procedures, and payment or document location; and (2) receiving and evaluating complaints of improper, abusive, or inefficient service by Internal Revenue Service personnel. Authorizes the Assistant Commissioner for Taxpayer Services to issue a Taxpayer Assistance Order prohibiting the Secretary, for up to 60 days after such issuance, from taking any assessment, collection, or other action adverse to a taxpayer if the Assistant Commissioner determines that such taxpayer is suffering from an unusual, unnecessary, or irreparable loss as a result of such action. Prescribes criminal penalties for: (1) any investigation by employees of the United States in connection with Federal tax laws which inquires into the beliefs, associations, or activities of any individual which are not directly related to such tax laws; or (2) the maintenance of any records containing information derived from such an investigation. Creates a civil cause of action for any taxpayer aggrieved by a prohibited investigation, or by the deprivation of any civil rights. Permits the award of a judgment of costs, including reasonable attorney's fees, to a prevailing taxpayer in any proceeding before the Tax Court. Requires the Internal Revenue Service, upon a taxpayer's request, to conduct any interview regarding a deficiency assessment in the taxpayer's residence or place of business, at a reasonable time convenient to the taxpayer. Requires the officer or employee conducting such interview to warn the taxpayer that: (1) he has a 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. Exempts certain income producing property from levy for nonpayment of taxes. Directs the Comptroller General of the United States to establish, and to report annually to Congress on, a program to provide for a continuing audit and investigation of the efficiency, uniformity, and equity of the administration of the internal revenue laws of the United States.
United States · United States Congress · 8 May 1978
Amends the Internal Revenue Code to exempt trustee services by tax exempt foundations for disqualified persons from excise tax treatment as self-dealing where: (1) the service is pursuant to an irrevocable trust established before October 9, 1969; (2) the foundation's chartering State forbids it from acting as a trustee where it has no beneficial interest; (3) the foundation receives reasonable compensation for its services; (4) the disqualified person's status as such arises solely from the trust instrument.
United States · United States Congress · 8 May 1978
Foreign Relations Authorization Act, Fiscal Year 1979 - Title I: Department of State - Authorizes appropriations to the Department of State for fiscal year 1979 to conduct the foreign affairs of the United States for functions relating to: (1) the administration of foreign affairs; (2) international organizations and conferences; (3) international commissions; (4) migration and refugee assistance; and (5) increases in salary, pay, retirement, and employee benefits. Authorizes appropriations to be set aside from the above Department of State authorization under this Act for: (1) the undocumented alien program; (2) the United Nations Conference on Science and Technology for Development; and (3) assistance for refugees settling in Isreal; and (4) assistance for refugees in Africa. Authorizes the Secretary of State to provide emergency medical assistance and dietary supplements to destitute United States citizens abroad. Authorizes the Secretary of State to consolidate administrative services with other Federal agencies if such consolidation would result in the better performance of such services. Amends the Foreign Service Act of 1946 to authorize the Secretary to establish medical treatment and health care facilities at foreign posts where sufficient personnel are employed to warrant such facilities. Requires the Secretary of State to demonstrate solar energy and other renewable energy technologies by using such energy sources in Foreign Service buildings located abroad. Directs the Secretary to consult with the Secretary of Energy concerning the most viable techniques adaptable to the local resources and environmental conditions of the host country. Requires the Secretary of State to insure that projects under this Act are demonstrated to, and are available for inspection by, officials and other citizens of the host country. Directs the Secretary to give priority to projects in less developed countries. Declares it to be the sense of Congress that the President should direct the United States Ambassador to the United Nations to use all means to obtain action by the General Assembly to terminate the Committee on the Exercise of the Inalienable Rights of the Palestinian People and the Special Unit on Palestinian Rights. Changes the position of Deputy Under Secretary of State to Under Secretary of State for Management. Establishes in the Department of State an Assistant Secretary of State for International Narcotics Matters and requires the Assistant Secretary to be responsible for the overall coordination of the role of the Department of State in the international aspects of narcotics problems. Title II: International Communication Agency - Authorizes appropriations for the International Communication Agency for fiscal year 1979, to carry out international communication, educational, cultural, and exchange programs. Renames the United States Information Agency the International Communication Agency. Title III: Board for International Broadcasting - Authorizes appropriations through fiscal year 1979 for the Board for International Broadcasting. Prohibits funding of Radio Free Europe and Radio Liberty (RFE/RL) if any Communist country is permitted to use its broadcasting facilities, unless that country permits RFE/RL to use that country's broadcasting facilities on a comparable basis. Title IV: Foreign Service and Other Personnel - Amends the Foreign Service Act of 1946 to redefine the term "Chief of mission." Sets forth provisions affecting Foreign Service employees concerning: (1) assignments to public or private nonprofit organizations; (2) career counseling; (3) orientation and language training for family members; (4) special computation of annuities for foreign service employees; (5) special allowances; (6) per diem and subsistence allowances; (7) the responsibilities of a Chief of mission; (8) detailed State Department personnel; and (9) compensatory time off at posts in foreign areas. Title V: Science, Technology, and American Diplomacy - Makes findings that: (1) the consequences of modern scientific and technological advances are of major significance in United States foreign policy; and (2) many opportunities for development in diplomacy lie in scientific and technological fields. Declares it to be the policy of the United States to maximize the benefits and to minimize the adverse consequences of science and technology in the conduct of foreign policy. Sets forth responsibilities of the President and the Secretary of State in order to achieve this policy goal, including: (1) an annual report submitted by the President to Congress; and (2) requiring the Secretary, who is directed to have primary responsibility with respect to all science and technology agreements and activities between the United States and foreign governments, to make grants and other measures to achieve the policy goal. Title VI: Commission on Proposals for a Center for Conflict Resolution - Makes findings that: (1) many conflicts are largely the results of misunderstanding and poor communication; and (2) the techniques of conflict resolution are teachable and usable. Establishes the Commission on Proposals for a Center for Conflict Resolution to study: (1) whether to establish a Center for Conflict Resolution; and (2) the application of the behavioral sciences to the peaceful resolution of disputes. Requires the Commission to issue a report to the President and to the Congress. Title VII: Institute for International Human Rights - Institute for International Human Rights Act - Establishes as an independent agency of the United States a body corporate to be known as the Institute for International Human Rights in order to promote universal respect for and observance of human rights and fundamental freedoms. Authorizes the Institute to provide assistance, primarily to nongovernmental organizations and individuals for programs that promote respect for and observance of human rights and fundamental freedoms. Directs the Institute to only carry out or provide assistance for activities relating to human rights and fundamental freedoms in foreign countries. Vests management of the Institute in a board of directors. Sets forth the powers of the Institute. Requires the Institute to report annually to Congress. Title VIII: Miscellaneous Provisions - Increases the annual authorization of appropriations for the Commission on Security and Cooperation in Europe. Authorizes $60,000,000 to be appropriated to the President to acquire tin metal to contribute to the buffer stock of the International Tin Council.
United States · United States Congress · 8 May 1978
Amends the Internal Revenue Code to exempt from taxation annuity contracts purchased by the Uniformed Services University of the Health Sciences for a civilian faculty or staff member of such University.
United States · United States Congress · 8 May 1978
Amends the Internal Revenue Code to allow an income tax deduction for contributions to a qualified higher education fund established by a taxpayer for the purpose of funding the higher education of a dependent child under age 30. Limits the allowable deduction to $1,500 times the number of dependent children who are eligible beneficiaries of the fund. Requires that a qualified education fund must be established pursuant to a written plan which: (1) provides payment solely for tuition, fees, necessary textbooks, room and board, and other education-related expenses; (2) allows the creator of the fund no reversionary interest; and (3) limits the amount which is distributable in a calendar year to that needed to cover tuition costs plus $4,000, with cost-of-living adjustments, for living expenses. Defines "eligible postsecondary institution" as a college, university, or vocational school. Requires the termination of an education trust if yearly contributions to such trust exceed the amount of the deduction allowed each year, if funds are diverted from the trust for noneducational purposes, or if there are no eligible beneficiaries at the beginning of a taxable year. Requires that funds remaining in a terminated trust be included, over a period of ten years, in the gross income of the individuals contributing to such trust.
United States · United States Congress · 8 May 1978
Amends the Internal Revenue Code to provide that percentage depletion allowable to a corporation electing Subchapter S status shall not be deducted in arriving at the taxable income of such corporation, but shall be allowed as a deduction from the gross income of the shareholders of such corporation.
United States · United States Congress · 8 May 1978
Amends the Internal Revenue Code to exempt logging trucks and carnival trucks from the highway use tax.
United States · United States Congress · 8 May 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 · 4 May 1978
Amends the Internal Revenue Code to allow a deduction from the gross income of an employee for cash contributions made for his benefit to: (1) a qualified pension, profit sharing, or stock bonus plan; (2) a qualified annuity plan; (3) a qualified bond purchase plan; or (4) an individual retirement account. Limits such deduction to ten percent of the employee's compensation for the taxable year or $1,000, whichever is less.
United States · United States Congress · 4 May 1978
Amends the Internal Revenue Code to allow certain individuals whose employers make contributions to pension plans a deduction for their contributions to employer pension funds.
United States · United States Congress · 4 May 1978
Sets forth the rule for the consideration of H.R. 12222 (Foreign Assistance Act amendments).
United States · United States Congress · 4 May 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 · 4 May 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 · 3 May 1978
Amends the Internal Revenue Code to allow an individual to deduct from gross income the cost, not in excess of $50,000, of acquiring stock in a qualified energy invention corporation which had gross income preceding the year of stock issuance of not more than $100,000, and which owns a patent relating to the invention of an energy saving device or process.
United States · United States Congress · 3 May 1978
Amends the Internal Revenue Code to permit inclusion of employment-related expenses incurred for the care of the spouse and handicapped dependents of the taxpayer, as well as dependents under age 15, in determining the credit for expenses for household and dependent care services rendered outside the taxpayer's household.
United States · United States Congress · 3 May 1978
Amends the Internal Revenue Code to qualify services performed by a surviving spouse as consideration for purposes of excluding portions of jointly held property from a decedent's taxable estate.
United States · United States Congress · 3 May 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 · 3 May 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 · 3 May 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 May 1978
Amends the Federal Election Campaign Act of 1971 to extend the authorization of appropriations to carry out the purposes of the Act for fiscal year 1979.
United States · United States Congress · 2 May 1978
Investment Tax Credit Act - Amends the Internal Revenue Code to allow an additional investment tax credit for machinery and equipment placed in service in existing manufacturing plants or in nearby areas.
United States · United States Congress · 2 May 1978
Religious and Charitable Donors' Tax Justice Act - Amends the Internal Revenue Code to allow individuals a nonrefundable income tax credit for charitable contributions in lieu of a deduction. Provides that the credit shall not exceed 50 percent of the deduction which would be allowed or $500, whichever is less.
United States · United States Congress · 2 May 1978
Authorizes appropriations to carry out the provisions of Title 13, U.S.C. (Census) for fiscal year 1979. Stipulates that appropriations to carry out the provisions of such Title shall be subject to annual authorization.
United States · United States Congress · 2 May 1978
Graduated Income Tax Rate Act - Amends the Internal Revenue Code to provide graduated income tax rates for corporations ranging from a 14 percent rate on the first $25,000 in income to a 48 percent rate on income in excess of $100,000,000.
United States · United States Congress · 2 May 1978
Amends the Internal Revenue Code to allow a credit against income tax for specified percentages of social security taxes paid by an employee. Makes the earned income credit permanent.
United States · United States Congress · 2 May 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 · 1 May 1978
Amends the Internal Revenue Code to provide that an individual's allowable charitable contributions shall be deducted when determining the individual's adjusted gross income, thereby allowing the deduction to individuals who do not itemize.
United States · United States Congress · 1 May 1978
Amends the Internal Revenue Code to require the Internal Revenue Service to pay costs incurred by a taxpayer for professional assistance during a tax audit if the audit does not result in additional tax liability.
United States · United States Congress · 1 May 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 · 1 May 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 · 27 April 1978
Amends the Internal Revenue Code to provide that artistic compositions, copyrights, and the like shall not be included in the estate tax valuation of the creator's estate.
United States · United States Congress · 27 April 1978
Enhanced Oil Recovery Tax Act - Amends the Internal Revenue Code to allow a deduction from gross income for all expenses paid or incurred for the tertiary or enhanced oil recovery production of domestic crude oil.
United States · United States Congress · 27 April 1978
Product Liability Self-Insurance Act - Amends the Internal Revenue Code to allow a deduction to any business enterprise engaged in the manufacture, importation, distribution, lease, or sale of any product for contributions to its product liability loss reserve account and for amounts paid to a captive insurer (wholly or partially-owned by the taxpayer) for product liability insurance. Specifies the amount a taxpayer may deduct, based upon the ability of such taxpayer to obtain insurance through conventional channels. Disallows any deductions for product liability losses which do not exceed the sum of the total reserve funds in the taxpayer's account at the beginning of the taxable year plus the amount of deductible payments made by the taxpayer to the account during such year. Imposes penalties for the improper use of product liability reserve funds. Treats amounts accumulated in the taxpayer's product liability loss reserve account as amounts accumulated for reasonably anticipated business needs, for purposes of avoiding the accumulated earnings tax.
United States · United States Congress · 27 April 1978
Amends the Internal Revenue Code to exclude from the gross income of an employee amounts paid or expenses incurred by the employer for educational assistance to the employee. Limits to 25 percent the amount of payments which may be made by such programs to shareholders or owners (or their spouses or dependents), each of whom owns more than five percent of the stock or of the capital or profits interest in the employer.
United States · United States Congress · 27 April 1978
Appropriates $500,000,000 to the Department of Labor, Employment and Training Administration, to carry out Title VIII of the Comprehensive Employment and Training Act of 1973.
United States · United States Congress · 27 April 1978
Amends the Internal Revenue Code to grant jurisdiction to the United States Tax Court or any United States district court to enter a declaratory judgment in a controversy involving the issue of whether a tax ruling of the Secretary of the Treasury is in accordance with existing law. Grants standing to bring such action to any individual who can adequately present the appropriate legal issues and whose tax liability is not directly affected by the challenged tax ruling. Requires that the person bringing a petition for a declaratory judgment notify the Secretary of his intentions at leat 90 days before the filing of the petition. Requires the Secretary to publish a notice in the Federal Register that such petition has been filed. Permits intervention in proceedings for a declaratory judgment by any individual whose tax liability is or may be directly affected by the challenged tax ruling. Awards attorney's fees plus an amount not to exceed $100 to any party bringing a petition who prevails on the merits of the case.
United States · United States Congress · 27 April 1978
Sets forth the congressional budget for the United States Government for fiscal year 1979. States that the recommended level of Federal revenues and the appropriate level of total budget outlays is $464,648,000,000 and the amount by which the aggregate level of Federal revenues should be decreased is $38,700,000,000. States that the appropriate level of total new budget authority is $521,437,000,000. Establishes the appropriate level of the public debt at $782,200,000,000. Sets forth the appropriate level of new budget authority and the estimated budget outlays for each major functional category.
United States · United States Congress · 26 April 1978
Amends the Internal Revenue Code to permit a credit against tax equalling ten percent of the expenditures in rehabilitating residential, commercial, and industrial structures which are at least 20 years old and have a useful life of five years or more. Limits the allowable credit to $2,000 in any taxable year. Requires that expenditures for rehabilitation exceed $3,000 over a period of two consecutive years. Permits a carryback and carryover of the credit to other years if ten percent of the expenditures for rehabilitation in any taxable year exceeds $2,000. Increases the tax liability of a non-residential owner of a rehabilitated structure who sells such structure by the amount of the credit allowed for rehabilitation in the taxable year of the sale and the prior two taxable years.
United States · United States Congress · 26 April 1978
Individual Housing Act - Amends the Internal Revenue Code to allow individuals an income tax deduction of up to $2,500 annually and $10,000 in a lifetime for contributions to an individual housing account. Makes such accounts tax exempt and allows distributions from such an account to be tax free if such distributions are used exclusively for the purchase of a principal residence for the distributee.
United States · United States Congress · 26 April 1978
Amends the Internal Revenue Code to: (1) remove the adjusted gross income limitation on the credit for the elderly; (2) increase the amount of the credit; and (3) provide an annual cost-of-living adjustment for the credit.
United States · United States Congress · 26 April 1978
Makes supplemental appropriations for the disaster loan program of the Small Business Administration for fiscal year 1978.
United States · United States Congress · 26 April 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 · 25 April 1978
Amends the Internal Revenue Code to allow active participants in a retirement plan an income tax deduction for contributions to an individual retirement account in taxable years prior to the vesting of the individual's rights under the retirement plan.