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451 records in US in 1977

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Bill· HRH.R. 7217 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to exempt nonprofit volunteer firefighting or rescue organizations from the Federal excise taxes on gasoline, diesel fuel, and certain other articles and services.

United States · United States Congress · 16 May 1977

Amends the Internal Revenue Code to exempt nonprofit volunteer firefighting or rescue organizations from the excise tax on sales of special fuels, automotive parts, petroleum products, and communication services.

Bill· HRH.R. 7214 (95th)referred

A bill to extend the food stamp program for 2 years, to provide payments in lieu of coupons under such program during fiscal year 1979.

United States · United States Congress · 16 May 1977

Title I: Transfer - Transfers all functions of the Secretary of Agriculture under the Food Stamp Act of 1964 to the Secretary of Health, Education and Welfare. Title II: Extension of Food Stamp Program - Extends the Food Stamp program through September 30, 1979. Title III: Payments in Lieu During Fiscal Year 1979 - Eliminates charges and food coupons and replaces them with a program of direct payments to eligible persons, based on the cost of a nutritionally adequate diet. Requires the Secretary to reduce such cost by an amount representing a reasonable investment on the part of a household, not to exceed more than 30 percent of its income, and pay the remainder directly to such household.

Bill· SS. 1511 (95th)passed

An original bill to amend the Noise Control Act of 1972 to authorize appropriations to carry out the provisions of such Act for fiscal year 1978.

United States · United States Congress · 13 May 1977

Amends the Noise Control Act of 1972 to authorize the appropriation of $10,900,000 for fiscal year 1978 to carry out the provisions of such Act. Authorizes the appropriation of $2,100,000 to the Environmental Protection Agency for fiscal year 1978 for research, development, and demonstration under the Act.

Bill· SS. 1514 (95th)referred

A bill to amend section 4941 of the Internal Revenue Code of 1954, and section 101(1)(2) of the Tax Reform Act of 1969.

United States · United States Congress · 13 May 1977

Amends the Internal Revenue Code to exempt in certain circumstances, the leasing of property by a corporation, all the stock of which is owned by a private foundation, to a person affiliated with the foundation, from the excise tax on self-dealing by private foundations. Extends specified temporary provisions of the Tax Reform Act of 1969 which exempt certain transactions between private foundations and affiliated persons from the self-dealing tax.

Bill· SS. 1508 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide an exclusion from gross income of amounts received for the production from certain oil or gas wells.

United States · United States Congress · 13 May 1977

Amends the Internal Revenue Code to allow a taxpayer, who is entitled to a depletion allowance, to elect to exclude from gross income amounts attributable to production from any exploratory oil or gas well drilled within five years from the effective date of this Act.

Bill· HRH.R. 7169 (95th)referred

Cigarette Health Protection Tax Act

United States · United States Congress · 13 May 1977

Cigarette Health Protection Tax Act - Amends the Internal Revenue Code to substitute a health protection tax on cigarettes manufactured in or imported into the United States for the present tax. Sets forth graduated tax rates based on the tar and nicotine content of each cigarette. Directs the Federal Trade Commission to determine the tar and nicotine content of each brand of cigarettes manufactured in or imported into the United States, and to certify these findings to the Secretary of the Treasury.

Bill· HRH.R. 7188 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a married individual whose spouse has a small amount of earned income to qualify for the deduction provided for retirement savings for certain married individuals.

United States · United States Congress · 13 May 1977

Amends the Internal Revenue Code, in the case of a married individual filing a joint tax return with a spouse who has also earned compensation, to allow such spouse to elect not to take a deduction for his or her own individual paid-in retirement savings, and thereby allow a deduction for retirement savings under the provision for certain married individuals.

Bill· HRH.R. 7191 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to exempt nonprofit volunteer firefighting or rescue organizations from the Federal excise taxes on gasoline, diesel fuel, and certain other articles and services.

United States · United States Congress · 13 May 1977

Amends the Internal Revenue Code to exempt nonprofit volunteer firefighting or rescue organizations from the excise tax on sales of special fuels, automotive parts, petroleum products, and communication services.

Bill· HRH.R. 7137 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to exempt certain agricultural aircraft from the aircraft use tax, to provide for the refund of the gasoline tax to the agricultural aircraft operator.

United States · United States Congress · 12 May 1977

Amends the Internal Revenue Code to exempt aircraft used primarily for agricultural operation from the excise tax on civil aircraft. Provides for the refund of the excise tax on gasoline used for farming purposes in an aircraft to the aerial applicator who purchased it.

Bill· HRH.R. 7129 (95th)referred

Small Investors Act

United States · United States Congress · 12 May 1977

Small Investors Act - Amends the Internal Revenue Code with regard to the taxation of capital gains on securities.

Bill· HRH.R. 7136 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow certain low-and middle-income individuals a refundable tax credit for a certain portion of the property taxes paid by them on their principal residences or of the rent they pay for their principal residences.

United States · United States Congress · 12 May 1977

Amends the Internal Revenue Code to allow certain low-and-middle income individuals a limited refundable income tax credit for the property taxes or rent paid by them for their principal residence.

Bill· HRH.R. 7138 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a deduction with respect to the extraction of geothermal energy.

United States · United States Congress · 12 May 1977

Amends the Internal Revenue Code to allow to a taxpayer holding an economic interest in a geothermal energy property a tax deduction amounting to 22 percent of the gross income from such property excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect to such property. Requires the Secretary of the Treasury to issue regulations granting the option to deduct as expenses intangible drilling and development costs in the case of wells drilled for geothermal steam and associated geothermal resources.

Bill· HRH.R. 7147 (95th)referred

A bill to encourage the establishment of wind erosion control and wildlife habitat areas which meet standards prescribed by the Secretary of Agriculture.

United States · United States Congress · 12 May 1977

Amends the Internal Revenue Code to provide an income tax credit for the amounts paid or incurred by the taxpayer to convert land held in the United States and formerly used for agriculture or raising livestock into an area used exclusively for providing vegetative cover for wind erosion control or wildlife habitat. Provides that such wind erosion control and wildlife habitat areas must: (1) meet such requirements as are established by the Secretary of Agriculture; (2) be no less than 20 feet, nor more than 60 feet in width; and (3) comprise no more than 15 percent of the area of any farm. Provides for the recapture of such credits to the extent that credit is taken for land which ceases to be a wind erosion control or wildlife habitat area, or is transferred by the taxpayer (except by reason of death, or in certain tax-free corporate acquisitions) within five years after the credit is taken. Provides for the carryover of allowable credit to the extent it exceeds the taxpayer's liability. Reduces the taxpayer's basis, and disallows any deduction of expenditures properly charged to capital account for which this credit is taken.

Bill· HRH.R. 7143 (95th)referred

A bill to establish a program whereby payments in lieu of taxes may be made with respect to certain real property owned by the U.S. Government but leased by departments or agencies thereof to private persons not for public purposes.

United States · United States Congress · 12 May 1977

Obligates the Federal Government to pay to the appropriate State or local government payments in lieu of real property taxes for property which is owned by the Government but leased to a private person for the purpose of conducting a business for profit thereon. States that the amount of such payment shall equal the amount of tax that would be due if the lessee were the owner of the leased property. Exempts specified property from the coverage of this Act and immunizes the Government from liability for specified penalties, and attachment or foreclosure for failure to make such payments.

Bill· HRH.R. 7127 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to deny tax exemption to any otherwise tax-exempt organization which invests in farm real property.

United States · United States Congress · 12 May 1977

Amends the Internal Revenue Code to deny tax-exempt status to certain organizations if such organizations hold farm real property purchased after the date of enactment of this Act and the holding of such property is not substantially related to the charitable or educational purpose which would otherwise make the organizations tax-exempt.

Bill· HRH.R. 7098 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that certain income from a nonmember telephone company is not taken into account in determining whether any mutual or cooperative telephone company is exempt from income tax.

United States · United States Congress · 11 May 1977

Amends the Internal Revenue Code to provide that income received from nonmember telephone companies shall not be used in determining whether mutual and cooperative telephone companies qualify as tax exempt organizations.

Bill· HRH.R. 7069 (95th)referred

Tax Equalization Act

United States · United States Congress · 10 May 1977

Tax Equalization Act - Amends the Internal Revenue Code to repeal the tax exempt status of farmers' cooperatives and the special tax treatment of certain other cooperatives. Disallows to cooperatives any deduction for patronage dividends paid by them. Includes patronage dividends within the amounts excludible as dividends received by individuals and corporations.

Bill· HRH.R. 7049 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow certain individuals who have attained age 65 or who are disabled a refundable tax credit for property taxes paid by them on their principal residences or for a certain portion of the rent they pay for their principal residences.

United States · United States Congress · 10 May 1977

Amends the Internal Revenue Code to provide a limited, refundable tax credit to persons age 65 or over, or who are handicapped or disabled, for the real property taxes, or 25 percent of the rent, they pay or incur for their principal residences.

Bill· HRH.R. 7054 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to simplify tax preparation by allowing individuals whose income consists solely of employee compensation and interest to elect to have the Internal Revenue Service compute their income tax liability.

United States · United States Congress · 10 May 1977

Amends the Internal Revenue Code to allow individuals whose income consists solely of employee compensation and interest to elect to have the Internal Revenue Service compute their income tax liability.

Bill· HRH.R. 7075 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a credit against income tax to individuals for certain expenses incurred in providing higher education.

United States · United States Congress · 10 May 1977

Amends the Internal Revenue Code to allow an income tax credit for specified higher education expenses, including tuition, fees, books, and supplies, incurred by the taxpayer for himself or any dependent. Limits the credit to 100 percent of the first $200 for any individual, 75 percent of the next $300, and 25 percent of the next $1,000. Limits the credit to expenses incurred by full time students at institutions of vocational and higher education, minus scholarships and veterans' benefits. Disallows any deduction of educational expenses used to determine the amount of the credit allowed by this Act.

Bill· HRH.R. 7055 (95th)referred

A bill to amend the Internal Revenue Code to decrease the limitation on deductions for medical expenses to 2 percent of adjusted gross income, to eliminate the 1-percent limitation on deductions for drugs and medicine and to include the entire deduction for medical insurance within the 2-percent limitation.

United States · United States Congress · 10 May 1977

Amends the Internal Revenue Code to decrease the floor on allowable medical deductions to two percent of adjusted gross income. Eliminates the one percent floor on deductions for drugs and medicine. Includes deductible amounts for medical insurance with other medical care expenses for which the two percent floor is applicable.

Resolution· HRESH.Res. 556 (95th)passed

A resolution providing for the consideration of H. R. 6714, a bill to amend the Foreign Assistance Act of 1961 to authorize development assistance programs for fiscal year l978, to amend the Agricultural Trade Development and Assistance Act of 1954 to make certain changes in the authorities of that Act.

United States · United States Congress · 10 May 1977

Sets forth the rule for the consideration of H.R. 6714 (Foreign assistance program and agricultural trade assistance authority).

Bill· HRH.R. 7003 (95th)reported

A bill to amend section 4941 of the Internal Revenue Code of 1954, and section 101 (1) (2) of the Tax Reform Act of 1969.

United States · United States Congress · 9 May 1977

Amends the Internal Revenue Code to exempt in certain circumstances, the leasing of property by a corporation, all the stock of which is owned by a private foundation, to a person affiliated with the foundation, from the excise tax on self-dealing by private foundations. Extends specified temporary provisions of the Tax Reform Act of 1969 which exempt certain transactions between private foundations and affiliated persons from the self-dealing tax.

Bill· HRH.R. 7013 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide a tax credit for installing solar energy equipment in residential buildings, to provide low-interest loans under the Energy Research and Development Administration for such installations.

United States · United States Congress · 9 May 1977

Amends the Internal Revenue Code to allow to an individual a tax credit of 25 percent of the qualified solar energy equipment expenditures paid or incurred by the taxpayer during the taxable year to the extent that such expenditures do not exceed $8,000. Permits the Administrator of Energy Research and Development to make a loan to a qualified applicant for the installation of solar energy equipment in new residential buildings. Specifies formulas for determining the maximum amount and the interest rate of such a loan, and sets a term at not more than 15 years. Establishes in the Treasury of the United States a solar energy equipment installation loan fund to pay for expenses incurred in carrying out the obligations of the Administrator under the loan program. States that amounts received in repayment of such loans shall be deposited in the installation fund.

Bill· HRH.R. 7020 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to provide a tax credit with respect to housing senior citizens in the principal residence of the taxpayer.

United States · United States Congress · 9 May 1977

Amends the Internal Revenue Code to allow a limited tax credit in an amount of $250 for each individual who is at least 65 years of age before the beginning of the taxable year, whose principal place of abode during the taxable year is the principal residence of the taxpayer, and who is not a lodger with the taxpayer.

Bill· HRH.R. 7023 (95th)referred

Homeowners Incentive Act

United States · United States Congress · 9 May 1977

Homeowners Incentive Act - Individual Housing Account Act - Amends the Internal Revenue Code to allow individuals a limited income tax deduction for contributions paid into savings plans established for purchasing their principal residences. Limits the income taxation of such plans to that imposed on unrelated business income of charitable organizations. Makes distributions from such plans tax free if used exclusively in connection with purchasing a principal residence for the distributee.

Bill· HRH.R. 6989 (95th)referred

A bill to amend the Internal Revenue Code of 1954 to exempt from taxation certain associations providing reserve funds for and insuring the deposits in savings and loan associations and credit unions.

United States · United States Congress · 6 May 1977

Amends the Internal Revenue Code to increase the number of mutual deposit guaranty funds qualifying as tax exempt organizations and to allow such organizations to provide reserve funds for, and insure deposits in both savings and loan associations and credit unions.

Bill· SS. 1471 (95th)referred

A bill to amend the Internal Revenue Code of 1954 with respect to contributions to candidates for public office.

United States · United States Congress · 5 May 1977

Amends the Internal Revenue Code to allow individuals an income tax credit for 75 percent of the sum of all political contributions to candidates for the United States Senate, instead of the 50 percent generally allowed for political contributions. Increases the limitation on credit taken for political contributions to $100 ($200 for joint returns), of which no more than $25 (or $50 for joint returns) may be applied to contributions to candidates for the Senate. Denies the alternative income tax deduction for political contributions for contributions to Senate candidates.

Bill· HRH.R. 6945 (95th)referred

A bill providing that the tax treatment of certain transportation expenses between a taxpayer's residence and place of work shall be determined without regard to Revenue Ruling 76-453.

United States · United States Congress · 5 May 1977

Provides that the income tax treatment of certain transportation expenses between the taxpayer's residence and place of work shall be determined without regard to Revenue Ruling 76-453 or any other ruling, regulation or decision reaching the same result.

Bill· HRH.R. 6946 (95th)referred

A bill providing that the tax treatment of certain transportation expenses between a taxpayer's residence and place of work shall be determined without regard to Revenue Ruling 76-453.

United States · United States Congress · 5 May 1977

Provides that the income tax treatment of certain transportation expenses between the taxpayer's residence and place of work shall be determined without regard to Revenue Ruling 76-453 or any other ruling, regulation or decision reaching the same result.

Bill· SS. 1451 (95th)referred

A bill to authorize appropriations for fiscal years 1978, 1979, and 1980 to carry out the Atlantic Tunas Convention Act of 1975.

United States · United States Congress · 4 May 1977

Amends the Atlantic Tunas Convention Act to: (1) authorize appropriations for fiscal years 1978, 1979, and 1980 to carry out the purposes of the Act; and (2) redefine "fisheries zone" to fix the outer boundary of such zone at a point which is 200 nautical miles from the baseline from which the territorial sea is measured.

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