The world's political record
Records whose title is actually about this topic. Use a country filter if the list is still too broad.
401 records in US in 1984
United States · United States Congress · 8 February 1984
Housing Finance Opportunity Act of 1984 - Amends the Internal Revenue Code to extend for five years, until December 31, 1988, the period during which mortgage revenue bonds may be issued as tax-exempt bonds (interest excluded from gross income).
United States · United States Congress · 8 February 1984
Steel Modernization Act of 1984 - Amends the Internal Revenue Code to allow a 25 percent investment tax credit for high technology steel property.
United States · United States Congress · 8 February 1984
Higher Education Savings Incentive Act of 1984 - Amends the Internal Revenue Code to allow an individual taxpayer an income tax deduction for contributions to a savings account established to pay the educational expenses (tuition, supplies, meals, and lodging) of the taxpayer's dependent child at an institution of higher education or a vocational school. Limits the amount of such deduction to $2,000 (adjusted for inflation) for each account per calendar year. Disallows any deduction for contributions to an account for individuals who have attained age 19. Specifies that no account may have more than one beneficiary and that no individual may be a beneficiary of more than one account. Permits the deferral of income tax on income accumulated in such education savings accounts as long as such amounts are used exclusively for educational expenses. Specifies penalties for the use of account funds for other than educational purposes. Requires the trustee of an education savings account to file reports with the Secretary of the Treasury on the maintenance of the account. Imposes penalties for not filing required reports. Extends the deduction for contributions to an education savings account to taxpayers who do not otherwise itemize deductions. Excludes from the gross income of account beneficiaries any distributions from the account made on their behalf which are used for educational expenses.
United States · United States Congress · 8 February 1984
Unemployment Reduction and Retraining Act - Amends the Internal Revenue Code to provide a refundable income tax credit to employers for the employment of new employees who have been unemployed. Sets forth the method of calculating such credit. Limits the amount of such credit to the lesser of: (1) $100,000; or (2) 50 percent of the first year unemployment insurance wages paid by an employer during the calendar year. Sets forth definitions and special rules.
United States · United States Congress · 7 February 1984
Amends the Internal Revenue Code to exempt from the windfall profit tax an amount of crude oil equal to an amount of residual fuel oil used in enhanced recovery processes. Defines "enhanced recovery process" as any process: (1) for increasing the ultimate total recovery of oil from a reservoir which is designed to modify any property of any fluid in the reservoir or the reservoir rock; or (2) for displacing or controlling the flow rate or flow pattern in the reservoir.
United States · United States Congress · 7 February 1984
Housing Finance Opportunity Act of 1984 - Amends the Internal Revenue Code to extend for five years, until December 31, 1988, the period during which mortgage revenue bonds may be issued as tax-exempt bonds (interest excluded from gross income).
United States · United States Congress · 7 February 1984
Amends the Internal Revenue Code to provide for the reporting of employee tips by large food or beverage establishments in lieu of present allocation requirements. Provides for additional reporting requirements if reported tips do not equal or exceed eight percent of gross receipts. Allows for a reduction of such percentage under certain circumstances.
United States · United States Congress · 7 February 1984
Flat Rate Tax Act of 1984 - Amends the Internal Revenue Code to impose a ten-percent tax rate on the taxable income of every individual (including any estate and trust). Increases the amount of the personal exemption from $1,000 to $2,000. Disallows income tax credits except the credit for tax withheld on wages. Repeals the minimum tax for taxpayers other than corporations. Disallows exclusions from gross income except for: (1) social security benefits; (2) veterans' benefits; and (3) interest on certain governmental securities. Disallows income tax deductions except for: (1) personal exemptions; (2) charitable contributions; (3) interest incurred for a principal residence or for investment property; (4) state and local income and real property taxes; and (5) trade and business expenses.
United States · United States Congress · 7 February 1984
Sets forth the rule for the consideration of H.R. 2899 (Environmental Protection Agency funding).
United States · United States Congress · 6 February 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.
United States · United States Congress · 6 February 1984
Housing Finance Opportunity Act of 1984 - Amends the Internal Revenue Code to extend for five years, until December 31, 1988, the period during which mortgage revenue bonds may be issued as tax-exempt bonds (interest excluded from gross income).
United States · United States Congress · 6 February 1984
Housing Finance Opportunity Act of 1984 - Amends the Internal Revenue Code to extend for five years, until December 31, 1988, the period during which mortgage revenue bonds may be issued as tax-exempt bonds (interest excluded from gross income).
United States · United States Congress · 6 February 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.
United States · United States Congress · 6 February 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.
United States · United States Congress · 2 February 1984
Amends the Internal Revenue Code to exclude from gross income amounts distributed from individual retirement accounts and self-employed or owner-employee trusts which are attributable to tax-exempt interest.
United States · United States Congress · 2 February 1984
Housing Finance Opportunity Act of 1984 - Amends the Internal Revenue Code to extend for five years, until December 31, 1988, the period during which mortgage revenue bonds may be issued as tax-exempt bonds (interest excluded from gross income).
United States · United States Congress · 2 February 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.
United States · United States Congress · 2 February 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.
United States · United States Congress · 2 February 1984
Housing Finance Opportunity Act of 1984 - Amends the Internal Revenue Code to extend for five years, until December 31, 1988, the period during which mortgage revenue bonds may be issued as tax-exempt bonds (interest excluded from gross income).
United States · United States Congress · 2 February 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.
United States · United States Congress · 2 February 1984
Housing Finance Opportunity Act of 1984 - Amends the Internal Revenue Code to extend for five years, until December 31, 1988, the period during which mortgage revenue bonds may be issued as tax-exempt bonds (interest excluded from gross income).
United States · United States Congress · 2 February 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.
United States · United States Congress · 2 February 1984
Housing Finance Opportunity Act of 1984 - Amends the Internal Revenue Code to extend for five years, until December 31, 1988, the period during which mortgage revenue bonds may be issued as tax-exempt bonds (interest excluded from gross income).
United States · United States Congress · 2 February 1984
Amends the Internal Revenue Code to allow an income tax credit for retraining expenses for individuals who are unemployed. Sets the amount of such credit at 50 percent of an individual's retraining expenses up to a limit of $1,000. Sets forth rules for the carryback and carryforward of such income tax credit. Defines "retraining expenses" as: (1) any tuition or fees for an eligible training program at a qualified institution; (2) expenses for books, supplies, or equipment; and (3) any other expense directly related to participation in such a training program (other than food, lodging, or travel).
United States · United States Congress · 2 February 1984
Expresses the sense of Congress that the President should submit a revised annual budget for FY 1985 making such adjustments as necessary to ensure that expenditures do not exceed revenues. Declares that the President, if he deems that such a budget is impossible to achieve during FY 1985, should submit a revised annual budget for FY 1985 making such adjustments as necessary to ensure that expenditures would not exceed revenues if the economy were at full employment.
United States · United States Congress · 1 February 1984
Amends the Internal Revenue Code to provide that for purposes of the rebate of the excise tax on distilled spirits for products of Puerto Rico and the Virgin Islands no distilled spirits shall be treated as products of Puerto Rico or the Virgin Islands unless the original distillation of substantially all of the distilled spirits in such product occurred in Puerto Rico or the Virgin Islands. Requires that a specified value must be added to any article (including distilled spirits) in order to be treated as produced in Puerto Rico. Prohibits the rebate of Federal excise taxes on any article if the Secretary of the Treasury determines that an excise tax subsidy was provided by Puerto Rico or the Virgin Islands for such article which is different in kind or amount from that generally offered to industries producing articles not subject to Federal excise taxes. Exempts rum and any articles consumed in Puerto Rico or the Virgin Islands from the provisions of this Act.
United States · United States Congress · 1 February 1984
Taxpayers' Bill of Rights Act - Amends the Internal Revenue Code to require a Federal court order before property of a taxpayer may be levied upon for the collection of tax. Sets forth standards for the issuance of such an order. Permits the award of judgment costs, including reasonable attorney's fees, to a prevailing party in administrative actions taken within the Internal Revenue Service. (Present law limits such an award to cases litigated in a Federal court.) Repeals the maximum dollar limitation of such an award. Establishes within the Department of the Treasury an office designated as the Taxpayer Assistance Protection Board. Specifies that such Board shall operate under the supervision and direction of an Assistant Secretary of Taxpayer Assistance. Specifies the duties and responsibilities of such assistant Secretary. Requires that any summons issued to a third-party record keeper must also notify such recordkeeper of the right to intervene and the right to begin a proceeding to quash such summons. Provides for the abatement of a deficiency and any penalty or interest attributable to written advice by the Internal Revenue Service. Requires the IRS, 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 · 1 February 1984
Housing Finance Opportunity Act of 1984 - Amends the Internal Revenue Code to extend for five years, until December 31, 1988, the period during which mortgage revenue bonds may be issued as tax-exempt bonds (interest excluded from gross income).
United States · United States Congress · 1 February 1984
Housing Finance Opportunity Act of 1984 - Amends the Internal Revenue Code of 1954 to permit the continued issuance of tax-exempt mortgage revenue bonds (interest excluded from gross income) after December 31, 1983.
United States · United States Congress · 1 February 1984
Housing Finance Opportunity Act of 1984 - Amends the Internal Revenue Code to extend for five years, until December 31, 1988, the period during which mortgage revenue bonds may be issued as tax-exempt bonds (interest excluded from gross income).
United States · United States Congress · 1 February 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.
United States · United States Congress · 1 February 1984
Authorizes appropriations for FY 1985 for the Department of Transportation for the following maritime programs: (1) operating differential subsidy; (2) research and development activities; and (3) operations and training activities, including maritime education and training expenses and national security support capabilities.
United States · United States Congress · 1 February 1984
Charitable Organization Pension Plan Amendment Act of 1984 - Amends the Internal Revenue Code to exclude employees of charitable organizations who earn less than $60,000 annually from treatment as key employees in determining whether a pension plan is top heavy.
United States · United States Congress · 1 February 1984
Amends the Internal Revenue Code to extend for five years, until December 31, 1988, the period during which mortgage revenue bonds may be issued as tax-exempt bonds (interest excluded from gross income). Directs the Secretary of the Treasury to submit to the Congress a study on the feasibility of providing an income tax credit for qualified mortgage credit certificates and the authority for States to issue mortgage credit certificates.
United States · United States Congress · 1 February 1984
Amends the Internal Revenue Code to allow corporations a charitable contribution income tax deduction for dividends which a shareholder directs to be paid directly to a charitable organization. Excludes from the gross income of a shareholder any dividends paid at his direction by a corporation to a charitable organization.
United States · United States Congress · 31 January 1984
Amends the Internal Revenue Code to provide that for purposes of the rebate of the excise tax on distilled spirits for products of Puerto Rico and the Virgin Islands no distilled spirits shall be treated as products of Puerto Rico or the Virgin Islands unless the original distillation of substantially all of the distilled spirits in such product occurred in Puerto Rico or the Virgin Islands. Requires that a specified value be added to any article (including distilled spirits) in order for it to be treated as produced in Puerto Rico. Prohibits the rebate of Federal excise taxes on any article if the Secretary of the Treasury determines that an excise tax subsidy was provided by Puerto Rico or the Virgin Islands for such article which is different in kind or amount from that generally offered to industries producing articles not subject to Federal excise taxes. Exempts rum and any articles consumed in Puerto Rico or the Virgin Islands from the provisions of this Act.
United States · United States Congress · 31 January 1984
Housing Finance Opportunity Act of 1984 - Amends the Internal Revenue Code to extend for five years, until December 31, 1988, the period during which mortgage revenue bonds may be issued as tax-exempt bonds (interest excluded from gross income).
United States · United States Congress · 31 January 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.
United States · United States Congress · 31 January 1984
Amends the Internal Revenue Code to disallow an investment tax credit for property used predominantly in dairy farming during years in which there is a Federal program of price supports or paid diversion for the dairy industry.
United States · United States Congress · 31 January 1984
Declares that it is the sense of the House of Representatives that the President should resubmit his FY 1985 budget after making certain changes that reflect progress toward reducing the Federal budget deficit by $30,000,0000,0000, that are more in keeping with his stated goal of a balanced budget.
United States · United States Congress · 30 January 1984
Amends the Internal Revenue Code to limit the basis of passenger automobiles to $15,000 for purposes of determining the amount of depreciation and investment tax credit allowable. Allows for an automobile price inflation adjustment (if required) for the calendar year in which the automobile is placed in service.
United States · United States Congress · 30 January 1984
Amends the Internal Revenue Code to limit the basis of passenger automobiles to $15,000 for purposes of determining the amount of depreciation and investment tax credit allowable. Allows for an automobile price inflation adjustment (if required) for the calendar year in which the automobile is placed in service. Limits the amount that can be deducted as an ordinary and necessary business expense for leasing automobiles for periods longer than one month.
United States · United States Congress · 30 January 1984
Home Buyers Assistance Act of 1984 - Amends the Internal Revenue Code to extend until December 31, 2013, the period during which mortgage revenue bonds may be issued as tax- exempt bonds (interest excluded from gross income).
United States · United States Congress · 30 January 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.
United States · United States Congress · 30 January 1984
Requires the Director of the Office of Management and Budget, for FY 1985 through FY 1987, to assure that no more than 20 percent of any Federal agency's budget authority for a fiscal year may be obligated during the last two calendar months of such year. Permits departures from such requirement if necessary to avoid disruption. Requires the Director to report to Congress on action taken pursuant to this Act and on any departures. Exempts any reserves established and any other actions taken to satisfy this Act from specified reporting requirements of the Impoundment Control Act of 1974.
United States · United States Congress · 27 January 1984
Amends the Internal Revenue Code to extend for seven years, until December 31, 1990, the period during which mortgage revenue bonds may be issued as tax-exempt bonds (interest excluded from gross income).
United States · United States Congress · 27 January 1984
Amends the Internal Revenue Code to allow married individuals to compute the amount of their income tax deduction for contributions to retirement savings accounts on the basis of the earned income of their spouses. Treats alimony payments as compensation for purposes of this deduction.
United States · United States Congress · 26 January 1984
Amends the Internal Revenue Code to allow an income tax deduction for the home care expenses of individual taxpayers who maintain a household which includes a dependent of the taxpayer who suffers from Alzheimer's disease. Permits this deduction whether or not the taxpayer itemizes deductions.
United States · United States Congress · 26 January 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.
United States · United States Congress · 26 January 1984
Continues to apply after FY 1983 the certification requirements of the International Security and Development Cooperation Act of 1981 which relate to El Salvador until Congress enacts new legislation providing conditions for U.S. military assistance to El Salvador or until September 30, 1984, whichever occurs first.