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Resolution· HRESH.Res. 197 (98th)passed
United States · United States Congress · 17 May 1983
Sets forth the rule for the consideration of H.R. 2969 (armed forces funding).
Resolution· HRESH.Res. 199 (98th)referred
United States · United States Congress · 17 May 1983
Expresses the sense of the House of Representatives that the changes in the Federal estate tax laws which were made by the Economic Recovery Tax Act of 1981 are vital to the continuation of the family farm and small business, and should not be repealed or amended.
Bill· SS. 1281 (98th)open
United States · United States Congress · 16 May 1983
Amends the Toxic Substances Control Act to authorize appropriations for FY 1984 for: (1) grants to State programs; and (2) carrying out other specified provisions of such Act.
Bill· SS. 1283 (98th)open
United States · United States Congress · 16 May 1983
Amends the Solid Waste Disposal Act to authorize appropriations for FY 1984 for: (1) general administration (including Resource Recovery and Conservation Panels, hazardous waste management, and support for State, regional, local, and interstate agency solid waste plans); and (2) assistance to State hazardous waste programs.
Bill· SS. 1292 (98th)open
United States · United States Congress · 16 May 1983
Authorizes appropriations for FY 1984 to the Environmental Protection Agency for environmental research, development, and demonstration activities relating to the following: (1) air quality under the Clean Air Act; (2) water quality under the Federal Water Pollution Control Act; (3) water supply under the Safe Drinking Water Act; (4) solid and hazardous waste under the Solid Waste Disposal Act and the Comprehensive Environmental Response, Compensation and Liability Act; (5) pesticides under the Federal Insecticide, Fungicide, and Rodenticide Act; (6) radiation under the Public Health Service Act; (7) interdisciplinary activities; (8) toxic substances under the Toxic Substances Control Act; (9) energy activities; and (10) program management and support.
Bill· SS. 1272 (98th)open
United States · United States Congress · 12 May 1983
Amends the Internal Revenue Code to impose a tax on transactions involving commodity contracts or commodity options on a contract market board of trade. Sets the amount of such tax at: (1) five cents on commodity contracts or options executed for the account of, or for the benefit of, a commodity association member; or (2) ten cents in all other cases. Imposes a tax on dealer options and leveraged commodity transactions. Sets the amount of such tax at: (1) $3 for each dealer option granted; and (2) $3 for the execution of each leveraged transaction. Allows the Secretary of the Treasury to reduce such taxes in special cases. Requires the Secretary to establish an advisory committee to advise the Secretary and the Commodity Futures Trading Commission on the effectiveness of such taxes. Requires the committee to prepare a report to be submitted to specified committees of the Congress by June 30, 1985.
Bill· HRH.R. 2998 (98th)open
United States · United States Congress · 12 May 1983
Amends the Internal Revenue Code to exempt income derived by a charitable organization conducting games of chance from the tax imposed on unrelated business income. Defines "game of chance" to include bingo, raffles, pull-tabs, punchboards, sports-pools, and twenty-one.
Bill· HRH.R. 3001 (98th)referred
United States · United States Congress · 12 May 1983
Amends the Internal Revenue Code to prohibit any State, or political subdivision thereof, which imposes an income tax on a corporation from taking into account income of any foreign corporation which is also a member of an affiliated group to which the domestic corporation belongs, unless such amount is subject to Federal income tax. Prohibits any State, or political subdivision thereof, from taxing or otherwise taking into account: (1) the amount of the deduction for dividends paid by a corporation which has elected the Puerto Rico and possession tax credit for the taxable year; or (2) a certain percentage (determined according to specified formulae) of any dividend received from a domestic corporation which is not treated as income from sources within the United States (or a dividend received by a corporation from a foreign corporation). Provides that nothing in this Act shall subject any dividend, other income item, or portion thereof to taxation if such taxation is otherwise prohibited by any law, or rule of law, of the United States.
Bill· HRH.R. 3014 (98th)referred
United States · United States Congress · 12 May 1983
Productivity Incentive Act of 1983 - Amends the Internal Revenue Code to allow an income tax credit for payments made by a taxpayer to an employee under a productivity incentive plan. Sets the amount of such credit at: (1) ten percent of amounts paid in the first year of such plan; (2) five percent of amounts paid in the second year; and (3) three percent of amounts paid in the third year. Defines "productivity incentive plan" as a written plan which provides bonuses to employees due to profits cost savings resulting from increases in productivity.
Bill· HRH.R. 3011 (98th)referred
United States · United States Congress · 12 May 1983
Amends the Internal Revenue Code to increase from 50 to 51 percent the amount of stock which certain private foundations may hold in certain public utilities without being subject to the excise tax on excess business holdings.
Bill· HRH.R. 3003 (98th)referred
United States · United States Congress · 12 May 1983
Amends the Internal Revenue Code to exempt from the excise tax on sales of heavy trucks and trailers piggyback trailers or semi trailers designed for use principally in connection with trailer-on-flatcar service by rail.
Bill· SS. 1262 (98th)open
United States · United States Congress · 11 May 1983
Church Audit Procedures Act of 1983 - Amends the Internal Revenue Code to restrict the Secretary of the Treasury from investigating or auditing churches unless the Secretary possesses evidence causing him to believe that a church: (1) is carrying on an unrelated trade or business; or (2) should not be granted tax-exempt status. Restricts the Secretary from beginning any investigation unless he has first provided the church with written notice that an investigation is being commenced. Sets forth the requirements of such notice. Requires that the Secretary must first approve an application by the regional counsel of the internal revenue region for examination of church records and religious activities before beginning any such examination. Requires the Secretary, prior to the approval of any such application, to offer in writing an opportunity for a conference to discuss facts, evidence and issues relevant to the investigation. Requires the Secretary to notify the church in writing of the approval of the application for examination at least 15 days prior to the commencement of such examination. Limits the examination of religious activities to that necessary to determine whether an organization is a church or convention or association of churches. Limits the examination of church records to that necessary to determine the amount of tax imposed. Allows an organization which claims that the Secretary has violated the provisions of this Act to bring a civil action for injunctive relief against the Secretary. Reduces the statute of limitations for collection after assessment of tax to three years in the case of any organization which is a church or convention or association of churches.
Bill· HRH.R. 2977 (98th)open
United States · United States Congress · 11 May 1983
Church Audit Procedures Act of 1983 - Amends the Internal Revenue Code to restrict the Secretary of the Treasury from investigating or auditing churches unless the Secretary possesses evidence causing him to believe that a church: (1) is carrying on an unrelated trade or business; or (2) should not be granted tax-exempt status. Restricts the Secretary from beginning any investigation unless he has first provided the church with written notice that an investigation is being commenced. Sets forth the requirements of such notice. Requires that the Secretary must first approve an application by the regional counsel of the internal revenue region for examination of church records and religious activities before beginning any such examination. Requires the Secretary, prior to the approval of any such application, to offer in writing an opportunity for a conference to discuss facts, evidence, and issues relevant to the investigation. Requires the Secretary to notify the church in writing of the approval of the application for examination at least 15 days prior to the commencement of such examination. Limits the examination of religious activities to that necessary to determine whether an organization is a church or convention or association of churches. Limits the examination of church records to that necessary to determine the amount of tax imposed. Allows an organization which claims that the Secretary has violated the provisions of this Act to bring a civil action for injunctive relief against the Secretary. Reduces the statute of limitations for collection after assessment of tax to three years in the case of any organization which is a church or convention or association of churches.
Law· HRH.R. 2968 (98th)enacted
United States · United States Congress · 11 May 1983
Intelligence Authorization Act for Fiscal Year 1984 - Title I: Intelligence Activities - Authorizes appropriations for FY 1984 for intelligence and intelligence-related activities in specified departments and agencies of the U.S. Government, including the Central Intelligence Agency (Agency) and the Department of Defense. Requires the Director of Central Intelligence or the Secretary of Defense to notify the appropriate congressional committees of any intent to spend funds in excess of authorization. Prohibits reprogramming or funds transfers except in restricted circumstances. Authorizes appropriations for the design and construction of an additional building at the Agency Headquarters. Allows the Agency to reimburse the State of Virginia for highway improvements associated with construction at the Agency headquarters. Authorizes appropriations for counter-terrorism activities of the Federal Bureau of Investigation (FBI). Authorizes the Director of Central Intelligence to employ civilian personnel in excess of the ceiling for such personnel when necessary to the performance of important intelligence functions. Prohibits any funds appropriated by this Act from being used for covert assistance for military operations in Nicaragua. Title II: Intelligence Community Staff - Authorizes appropriations for the Intelligence Community Staff for FY 1984. Establishes an end strength ceiling of 215 full-time Intelligence Community Staff employees. Title III: Central Intelligence Agency Retirement and Disability System - Authorizes appropriations for FY 1984 for the Central Intelligence Agency Retirement and Disability Fund. Title IV: Administrative Provisions Related to the Central Intelligence Agency and the Intelligence Community Staff - Authorizes the Agency to determine minimum and maximum age limits for appointees to operational positions within the Agency. Allows the Director of the Central Intelligence Agency to grant honorary awards to employees. Title V: General Provisions - States that the authorization of appropriations by this Act shall not constitute authority for the conduct of any intelligence activity which is not otherwise authorized by the Constitution or laws of the United States. Allows increases in employee benefits as authorized by law.
Law· HRH.R. 2973 (98th)enacted
United States · United States Congress · 11 May 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal the provisions which require the withholding of tax on interest and dividends. Makes technical amendments to insure that taxpayers who anticipated the ten percent withholding provision becoming effective on July 1, 1983, do not suffer estimated tax penalties for underpayment of tax for the period between January and June 1983.
Bill· HRH.R. 2984 (98th)referred
United States · United States Congress · 11 May 1983
Amends the Internal Revenue Code to provide that certain married individuals are eligible for the deduction for retirement savings on the basis of the earnings of their spouse.
Bill· SS. 1250 (98th)open
United States · United States Congress · 10 May 1983
Amends the Internal Revenue Code to repeal the estate tax, the gift tax, and the tax on generation-skipping transfers.
Bill· SS. 1251 (98th)open
United States · United States Congress · 10 May 1983
Section 6166 Technical Revision Act of 1983 - Amends the Internal Revenue Code to revise requirements for the extension of time for payment of estate tax for interests in certain closely held corporations. Includes as a qualifying interest a partnership in which the decedent owns 20 percent or more of the profits interest. Increases from 15 to 35 the number of partners allowed in a qualifying closely-held business. Eliminates the distinction between voting and nonvoting stock for purposes of determining a decedent's interest in a qualifying closely-held business. Includes as a qualifying interest: (1) certain nonoperating interests in minerals; (2) certain interests in notes or other debt instruments issued by a corporation and held by a decedent who had some equity interest in the corporation; and (3) certain interests in assets leased to or used by a corporation or partnership. Revises attribution rules for purposes of determining numerical shareholder limitations and percentage ownership limitations on qualifying closely-held businesses. Includes in the decedent's gross estate certain items for which the marital deduction was previously allowed. Excludes certain contributions made by a decedent to a closely-held business or a partnership from the valuation of an interest in a closely- held business if the contribution is not used in carrying on the trade or business. Permits the aggregation of interests in two or more closely-held businesses if each interest equals or exceeds five percent of the adjusted gross estate. Eliminates the acceleration of estate tax payments in the case of disposals or withdrawals of the estate's interest in the business if the proceeds are used to pay certain Federal or State death taxes and funeral and administration expenses. Sets forth special rules for the treatment of reorganizations as dispositions, withdrawals, or exchanges of a decedent's interest in a closely-held business. Provides that subsequent transfers of property by reason of the death of a person who acquired the property through the decedent's estate will not accelerate payment of the tax (thereby repealing the family member limitation). Sets forth special rules in the case of buy-outs and redemptions of a decedent's interest in a closely-held corporation or partnership. Permits an estate to sell its stock or partnership interest to the company or to an existing owner or employee in exchange for a note without the acceleration of estate taxes. Disallows such tax deferral in the case of a limited exchange or payment of principal on such a note. Provides that a disposition of an interest in a closely-held business will not result in acceleration in the case of like-kind exchanges or involuntary conversions to the extent that no gain is recognized. Prescribes penalties for the failure to make installment payments of deferred taxes within six months of the due date. Applies the four percent rate of interest on estate tax payments extended under the alternate extension of time provisions to the entire amount of the tax to be paid. Revises requirements for the deduction as an administration expense of interest on installment payments of estate taxes. Suspends the period of limitations on the making of certain assessments due to adjustments in the taxable estate in the case of extensions of time for payment of the estate tax. Authorizes the Tax Court to issue declaratory judgments with respect to controversies involving the extension of time for payment of the estate tax. Prescribes penalties for frivolous or groundless proceedings or proceedings merely for delay. Sets forth penalties for negligence or intentional disregard of rules and regulations resulting in an underpayment of estate tax. Revises requirements for assessment or collection of deficiencies in estate tax in the case of appeals.
Bill· SS. 1252 (98th)open
United States · United States Congress · 10 May 1983
Amends the Internal Revenue Code to repeal the tax on generation-skipping transfers.
Resolution· HRESH.Res. 188 (98th)open
United States · United States Congress · 10 May 1983
Sets forth the rule for the consideration of H.R. 2513 (National Bureau of Standards funding).
Bill· SS. 1237 (98th)open
United States · United States Congress · 9 May 1983
Amends the Internal Revenue Code to define "geothermal energy" as the natural heat of the Earth at any temperature (present regulations require that such heat must exceed a specific temperature). Qualifies for the residential energy tax credit and the investment tax credit for energy property energy systems which use both geothermal energy and another energy source not eligible for such credits if geothermal energy provides more than 80 percent of the energy for such system. Qualifies for the investment tax credit for energy property energy systems which use both geothermal energy and another energy source eligible for such credit (such as biomass, solar, wind, ocean thermal, or hydroelectric) if the combination of such energy sources provides more than 80 percent of the energy for such system.
Bill· HRH.R. 2952 (98th)open
United States · United States Congress · 9 May 1983
Authorizes appropriations for the administration of the Communications Act of 1934 by the Federal Communications Commission for FY 1984 and 1985.
Bill· HRH.R. 2941 (98th)referred
United States · United States Congress · 9 May 1983
Amends the Internal Revenue Code to provide a refundable income tax credit for qualified expenses incurred or paid by an employer in providing remedial education to employees.
Bill· HRH.R. 2938 (98th)referred
United States · United States Congress · 9 May 1983
Tuition Tax Relief Act of 1983 - Amends the Internal Revenue Code to allow an income tax credit for 50 percent of the tuition and fees paid for the elementary or secondary education of the taxpayer's children. Restricts such credit to taxpayers who are: (1) unmarried individuals or married couples filing a joint return whose income does not exceed $40,000; or (2) married individuals filing separate returns whose income does not exceed $20,000. Sets forth maximum dollar amounts allowable as a credit. Forbids any construction of this Act as granting the Government additional authority to examine the books or activities of any church school. Requires that any amount received by the taxpayer as a tuition tax credit be disregarded for purposes of determining the eligibility of the taxpayer for Federal, State, or local educational assistance. Specifies that the granting of a tax credit to a student due to his enrollment in any educational institution shall not be considered Federal assistance to such institution.
Resolution· HRESH.Res. 186 (98th)referred
United States · United States Congress · 9 May 1983
Expresses the sense of the House of Representatives that employee health benefit plans should remain tax exempt.
Bill· SS. 1230 (98th)open
United States · United States Congress · 6 May 1983
Intelligence Authorization Act for Fiscal Year 1984 - Title I: Intelligence Activities - Authorizes appropriations for FY 1984 for intelligence and intelligence-related activities in specified departments and agencies in the U.S. Government, including the Central Intelligence Agency (CIA) and the Department of Defense. Prohibits the use of funds for any activity not specifically authorized. Requires notification of the appropriate congressional committees of any fund transfers between activities. Permits the CIA Director to employ civilian personnel in excess of authorized ceilings (but not more than two percent) for certain purposes. Title II: Intelligence Community Staff - Authorizes appropriations for the Intelligence Community Ssaff for FY 1984. Establishes a ceiling of 211 full-time Intelligence Staff employees. Sets forth conditions for the appointment of a commissioned officer of the Armed Forces as Director or Deputy Director of the Intelligence Community Staff. Title III: Central Intelligence Agency Retirement and Disability System - Authorizes appropriations for FY 1984 for the Central Intelligence Agency Retirement and Disability Fund. Title IV: Provisions Relating to Intelligence Agencies - Authorizes the CIA to determine and fix minimum and maximum age limits for appointees to operational positions. Allows the Director of the Central Intelligence Agency to grant honorary awards to employees. Directs the CIA to reimburse the State of Virginia for highway improvements associated with construction at the Agency headquarters. Makes changes in the executive schedule pay rates for the Director and Deputy Director of Central Intelligence. Provides benefits for certain employees of the Department of Defense assigned abroad. Title V: General Provisions - Allows increases in appropriations to cover increases in employee benefits authorized by law.
Bill· SS. 1231 (98th)open
United States · United States Congress · 6 May 1983
Amends the Internal Revenue Code to exempt from the excise tax on sales of heavy trucks and trailers piggyback trailers or semitrailers designed for use principally in connection with trailer-on-flatcar service by rail.
Bill· SS. 1228 (98th)open
United States · United States Congress · 6 May 1983
Rural Enterprise Zone Act of 1983 - Title I: Designation of Rural Enterprise Zones - Amends the Internal Revenue Code to provide for the designation of enterprise zones by the Secretary of Agriculture for purposes of extending the tax incentives provided by this Act. Specifies that intergovernmental organizations, and State and local governments shall nominate areas for such designation. Limits the designation of rural enterprise zones to 25 nominated areas per year. Limits the period during which such designations shall remain in effect. Specifies that the Secretary may designate such zones only if: (1) the area is within the jurisdiction of the nominating government or governments; (2) the boundary of the area is continuous; (3) the area is outside a standard metropolitan statistical area, within an Indian reservation, or in a rural area as determined by the Secretary; and (4) the area meets specified unemployment and poverty requirements. Requires nominating local governments, as a condition of the Secretary's designation, to agree in writing to follow a course of action which may include reducing tax rates, improving local services, and providing education and training to residents of the area. Terminates the authority of the Secretary to designate rural enterprise zones on June 30, 1987 or three years after the publication of regulations pertaining to such zones, whichever is later. Describes areas to which preference shall be given in deciding to designate enterprise zones. Requires that any property tax reduction effected by a local government under the terms of this Act be disregarded for purposes of determining the eligibility of a State or local government for Federal assistance or benefits. States that designation of an enterprise zone shall not give displaced persons from such an area any rights or benefits under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Requires that preferences be given to rural enterprise zones in the distribution of Federal funds and in awarding Federal contracts. Title II: Federal Income Tax Incentives - Subtitle A: Credits for Employers - Allows employers located in rural enterprise zones a nonrefundable income tax credit for increased employment expenditures and employment of the disadvantaged. Allows a three year carryback and 15 year carryover of such credit. Sets the amount of such credit at ten percent of the increase in payroll (taking into account a maximum of $15,000 in wages per year per employee) plus 50 percent of the wages paid to certain disadvantaged workers for the first three years of the enterprise zone designation. Phases out such credit in the last three years of the enterprise zone designation. Disallows a deduction for the portion of wages taken into account for such credit. Subtitle B: Incentives for Investment in Tangible Property in Rural Enterprise Zones - Allows businesses an additional investment tax credit for investment in certain tangible property located in enterprise zones. Limits such credit to five percent for zone personal property and ten percent for new zone construction property, including rental property. Requires that the property subject to such credit be predominantly used in the zone, be purchased after zone designation, and not be acquired from relatives or related corporations. Requires the recapture of such credit upon early disposition of the property. Phases out such credit in the last three years of the enterprise zone designation. Subtitle C: Credit for Charitable Contributions to Job Training Organizations in Enterprise Zones - Allows an income tax credit for charitable contributions made by a taxpayer to qualified job-training organizations. Sets the amount of such credit at ten percent of qualified contributions. Limits the maximum amount of such credit to $250,000 per year. Subtitle D: Reduction in Capital Gain Tax Rates - Eliminates the capital gains tax on property of corporations acquired after the rural enterprise zone designation and used in a zone business. Qualifies certain low-income rental housing located in an enterprise zone for such treatment. Permits property to remain qualified for purposes of the revised capital gains treatment after a designation of an enterprise zone has terminated. Exempts gain from the sale or exchange of property used in a business in an enterprise zone from the computation of the minimum tax. Allows noncorporate taxpayers to deduct from gross income 100 percent of any net capital gain from qualified enterprise zone property. Subtitle E: Rules Relating to Industrial Development Bonds - Provides that limitations on the cost recovery deductions for property financed with tax-exempt industrial development bonds shall not apply to rural enterprise zone property. Provides that the termination of the small issue exemption shall not apply to industrial development bonds, the proceeds of which are used to finance facilities in such enterprise zones. Subtitle F: Sense of the Congress With Respect to Tax Simplification - Expresses the sense of the Congress that the Secretary of the Treasury should simplify the administration and enforcement of any provision of the Internal Revenue Code added to, or amended by, this Act.
Bill· SS. 1225 (98th)open
United States · United States Congress · 5 May 1983
Amends the Internal Revenue Code to prohibit any State, or political subdivision thereof, which imposes an income tax on a corporation from taking into account income of any foreign corporation which is also a member of an affiliated group to which the domestic corporation belongs, unless such amount is subject to Federal income tax. Prohibits any State, or political subdivision thereof, from taxing or otherwise taking into account: (1) the amount of the deduction for dividends paid by a corporation which has elected the Puerto Rico and possession tax credit for the taxable year; or (2) a certain percentage (determined according to specified formulae) of any dividend received from a domestic corporation which is not treated as income from sources within the United States (or a dividend received by a corporation from a foreign corporation). Provides that nothing in this Act shall subject any dividend, other income item or portion thereof, to taxation if such taxation is otherwise prohibited by any law, or rule of law, of the United States.
Bill· SS. 1221 (98th)open
United States · United States Congress · 5 May 1983
Amends the Internal Revenue Code to allow an income tax deduction for expenses incident to the performance of volunteer services for a charitable organization.
Bill· SS. 1219 (98th)open
United States · United States Congress · 5 May 1983
Amends the Internal Revenue Code with respect to deductions for ordinary and necessary business expenses to provide a special rule for construction workers' travel and transportation expenses. Provides that a job at a site located more than 15 miles from a worker's residence: (1) shall be deemed to be temporary for the first two years of employment at that site; and (2) shall be deemed to be temporary or not temporary after the first two years based on an examination of all the facts and circumstances. Provides that no deduction shall be disallowed solely because a construction worker's employment at a job site is of indefinite duration. Prohibits the application of the "one-year" rule as set forth in Revenue Ruling 59-371. Defines "construction worker," for purposes of this Act, as any individual employed as a skilled, semiskilled, or unskilled laborer in the building or construction industry.
Bill· SS. 1223 (98th)open
United States · United States Congress · 5 May 1983
Amends the Internal Revenue Code to provide that proceeds from identical wagers shall not be aggregated for purposes of determining the withholding of tax on certain gambling winnings.
Law· HRH.R. 2915 (98th)enacted
United States · United States Congress · 5 May 1983
Title I: Department of State - Department of State Authorization Act, Fiscal Years 1984 and 1985 - Authorizes appropriations for the Department of State for FY 1984 and 1985 for: (1) administration of foreign affairs, with a specified amount earmarked for protective services; (2) international organizations and conferences; (3) international commissions; (4) migration and refugee assistance, with a specified amount earmarked to fight piracy in the Gulf of Thailand; and (5) U.S. Bilateral Science and Technology Agreements. Requires that the U.S. share of expenses of the International Bureau for the Protection of Industrial Property for any year after 1981 shall be paid out of the State Department funds for international organizations and conferences. Requires that the U.S. expenses for the thirty-first annual meeting of the North Atlantic Assembly shall be paid out of the State Department funds for FY 1984 for international organizations and conferences. Amends the State Department Basic Authorities Act of 1956 to authorize the Secretary of State to allocate or transfer State Department funds to any U.S. agency for direct expenditure by such agency for the purposes for which the funds were appropriated in accordance with authority granted in such Act or under authority governing the activities of such agency. Limits the amount of any U.S. payment to the United Nations budget or to the budget of any specialized U.N. agency to an amount assessed as the U.S. contribution less 25 percent of the amount budgeted for projects whose primary purpose is to provide political benefits to the Palestine Liberation Organization. Directs the President to report annually to Congress on any such project. Provides that the Counselor of the Department of State shall be compensated at the rate of Level III rather than Level IV of the Executive Schedule. Deletes the provision limiting the amount that the National Commission on Educational, Scientific, and Cultural Cooperation may accept in gifts in a single year. Makes a specified amount of the funds authorized for the administration of foreign affairs for each of FY 1984 and 1985 available for the expenses of the National Commission on Educational, Scientific, and Cultural Cooperation. Amends the Foreign Service Act of 1980 to authorize training and instruction at the Foreign Service Institute for at least 60 citizens of the Trust Territory of the Pacific Islands. Amends the State Department Basic Authorities Act of 1956 to require that the President rather than the Secretary, appoint the Director of the Office of Foreign Missions. Grants the Director the rank of ambassador. Sets forth the qualifications of the Director. Prohibits specified types of reprograming of State Department funds unless the House Foreign Affairs and the Senate Foreign Relations Committees are notified 15 days before the proposed reprograming. Amends the Foreign Service Act of 1980 to provide for a benefit fund for foreign national employees of the State Department. Deletes the provision dealing with the payment of illness and burial expenses for Federal employees who are citizens of foreign countries. Sets forth the method of determining retirement benefits of certain foreign service officers. Directs the Secretary to assign responsibility for international communications and information policy matters within the Department to an appropriate Under Secretary of State. Lists the responsibilities for such matters. Directs the Secretary to establish within the State Department an Office of the Coordinator for International Communications and Information Policy. Requires the Coordinator to be responsible to the Under Secretary. Sets forth the duties of the Coordinator. Declares that the presence of nonessential personnel or dependents shall not preclude payment of danger pay to Federal employees serving under dangerous conditions. Expresses the sense of the Congress that the Secretary should recommend that extended voluntary departure status should be granted to El Salvadorans and that such status should be granted until the situation in El Salvador has changed sufficiently to permit their safely residing in that country. Title II: United States Information Agency - United States Information Agency Authorization Act, Fiscal Years 1984 and 1985 - Authorizes appropriations for the U.S. Information Agency (USIA) for FY 1984 and 1985. Earmarks specified amounts for FY 1984 and 1985 for: (1) acquisition and construction of radio facilities; and (2) a grant to the National Endowment for Democracy. Authorizes supplemental appropriations for the USIA for FY 1983. Amends the United States Information and Educational Exchange Act of 1948 to prohibit specified types of reprograming of USIA funds unless the House Foreign Affairs and the Senate Foreign Relations Committees are notified 15 days before the proposed reprograming. Authorizes the USIA to award program grants for FY 1984 and 1985 only if those committees are notified 15 days in advance of the proposed grant. Authorizes disseminating USIA prepared information to foreign diplomats in the United States. Prohibits those diplomats from further disseminating such information within the United States except to other foreign diplomats. Directs the Administrator of General Services to provide for the distribution within the United States of the USIA film "Thanksgiving in Peshawar." Title III: Board for International Broadcasting - Board for International Broadcasting Authorization Act, Fiscal Years 1984 and 1985 - Amends the Board for International Broadcasting Act of 1973 to authorize supplemental appropriations for FY 1983 and to authorize appropriations for FY 1984 and 1985. Limits the salary of the President of Radio Free Europe/Radio Liberty, Incorporated, to the rate payable for level IV of the Executive Schedule. Title IV: Inter-American Foundation - Inter-American Foundation Authorization Act, Fiscal Years 1984 and 1985 - Amends the Foreign Assistance Act of 1969 to authorize appropriations for the Inter-American Foundation for FY 1984 and 1985. Title V: The Asia Foundation - The Asia Foundation Act - Authorizes appropriations for the Secretary of State to make grants to The Asia Foundation in each of FY 1983 through 1985. Title VI: National Endowment for Democracy - National Endowment for Democracy Act - Authorizes the establishment of a nonprofit corporation to be known as the National Endowment for Democracy. Sets forth the purposes of the Endowment. Authorizes the Endowment to provide funding only for programs of private sector groups which are consistent with the purposes of the Endowment. Provides for the incorporation of the Endowment. Requires the Endowment to report annually to the President on its activities. Authorizes the Director of the USIA to make grants to the Endowment. Allocates funds from the Endowment for each of FY 1984 and 1985 for: (1) the National Democratic Institute for International Affairs; (2) the National Republican Institute for International Affairs; (3) the Free Trade Union Institute; and (4) the private enterprise development programs of the National Chamber Foundation.
Bill· HRH.R. 2918 (98th)referred
United States · United States Congress · 5 May 1983
Amends the Internal Revenue Code to prohibit any State, or political subdivision thereof, which imposes an income tax on a corporation from taking into account income of any foreign corporation which is also a member of an affiliated group to which the domestic corporation belongs, unless such amount is subject to Federal income tax. Prohibits any State, or political subdivision thereof, from taxing or otherwise taking into account: (1) the amount of the deduction for dividends paid by a corporation which has elected the Puerto Rico and possession tax credit for the taxable year; or (2) a certain percentage (determined according to specified formulae) of any dividend received from a domestic corporation which is not treated as income from sources within the United States (or a dividend received by a corporation from a foreign corporation). Provides that nothing in this Act shall subject any dividend, other income item, or portion thereof to taxation if such taxation is otherwise prohibited by any law, or rule of law, of the United States.
Bill· HRH.R. 2927 (98th)referred
United States · United States Congress · 5 May 1983
Amends the Internal Revenue Code to define "geothermal energy" as the natural heat of the Earth at any temperature (present regulations require that such heat must exceed a specified temperature). Qualifies for the residential energy tax credit and the investment tax credit for energy property energy systems which use both geothermal energy and another energy source not eligible for such credits if geothermal energy provides more than 80 percent of the energy for such system. Qualifies for the investment tax credit for energy property energy systems which use both geothermal energy and another energy source eligible for such credit (such as biomass, solar, wind, ocean thermal, or hydroelectric) if the combination of such energy sources provides more than 80 percent of the energy for such system.
Bill· HRH.R. 2914 (98th)referred
United States · United States Congress · 5 May 1983
Title I: Department of State - Department of State Authorization Act, Fiscal Years 1984 and 1985 - Authorizes appropriations for the Department of State for FY 1984 and 1985 for: (1) administration of foreign affairs, with a specified amount earmarked for protective services; (2) international organizations and conferences; (3) international commissions; (4) migration and refugee assistance, with a specified amount earmarked to fight piracy in the Gulf of Thailand; and (5) U.S. Bilateral Science and Technology Agreements. Requires that the U.S. share of expenses of the International Bureau for the Protection of Industrial Property for any year after 1981 shall be paid out of the State Department funds for international organizations and conferences. Requires that the U.S. expenses for the thirty-first annual meeting of the North Atlantic Assembly shall be paid with State Department funds for FY 1984 for international organizations and conferences. Amends the State Department Basic Authorities Act of 1956 to authorize the Secretary of State to allocate or transfer State Department funds to any U.S. agency for direct expenditure by such agency for the purposes for which the funds were appropriated in accordance with authority granted in such Act or under authority governing the activities of such agency. Limits the amount of any U.S. payment to the United Nations budget or to the budget of any specialized U.N. agency to an amount assessed as the U.S. contribution less 25 percent of the amount budgeted for projects whose primary purpose is to provide political benefits to the Palestine Liberation Organization. Directs the President to report annually to Congress on any such project. Provides that the Counselor of the Department of State shall be compensated at the rate of Level III rather than Level IV of the Executive Schedule. Deletes the provision limiting the amount that the National Commission on Educational, Scientific, and Cultural Cooperation may accept in gifts in a single year. Makes a specified amount of the funds authorized for the administration of foreign affairs for each of FY 1984 and 1985 available for the expenses of the National Commission on Educational, Scientific, and Cultural Cooperation. Amends the Foreign Service Act of 1980 to authorize training and instruction at the Foreign Service Institute for a maximum of 60 citizens of the Trust Territory of the Pacific Islands. Amends the State Department Basic Authorities Act of 1956 to require that the President, rather than the Secretary, appoint the Director of the Office of Foreign Missions. Grants the Director the rank of ambassador. Sets forth the qualifications of the Director. Prohibits specified types of reprograming of State Department funds unless the House Foreign Affairs and the Senate Foreign Relations Committees are notified 15 days before the proposed reprograming. Amends the Foreign Service Act of 1980 to provide for a benefit fund for foreign national employees of the State Department. Deletes the provision dealing with the payment of illness and burial expenses for Federal employees who are citizens of foreign countries. Sets forth the method of determining retirement benefits of certain foreign service officers. Directs the Secretary to assign responsibility for international communications and information policy matters within the Department to an appropriate Under Secretary of State. Lists the responsibilities for such matters. Directs the Secretary to establish within the State Department an Office of the Coordinator for International Communications and Information Policy. Requires the Coordinator to be responsible to the Under Secretary. Sets forth the duties of the Coordinator. Declares that the presence of nonessential personnel or dependents shall not preclude payment of danger pay to Federal employees serving under dangerous conditions. Expresses the sense of the Congress that the Secretary should recommend that extended voluntary departure status be granted to El Salvadorans and that such status should be granted until the situation in El Salvador has changed sufficiently to permit their safely residing in that country. Title II: United States Information Agency - United States Information Agency Authorization Act, Fiscal Years 1984 and 1985 - Authorizes appropriations for the U.S. Information Agency (USIA) for FY 1984 and 1985. Earmarks specified amounts for FY 1984 and 1985 for: (1) acquisition and construction of radio facilities; and (2) a grant to the National Endowment for Democracy. Authorizes supplemental appropriations for the USIA for FY 1983. Amends the United States Information and Educational Exchange Act of 1948 to prohibit specified types of reprograming of USIA funds unless the House Foreign Affairs and the Senate Foreign Relations Committees are notified 15 days before the proposed reprograming. Authorizes the USIA to award program grants for FY 1984 and 1985 only if those committees are notified 15 days in advance of the proposed grant. Authorizes disseminating USIA prepared information to foreign diplomats in the United States. Prohibits those diplomats from further disseminating such information within the United States except to other foreign diplomats. Directs the Administrator of General Services to provide for the distribution within the United States of the USIA film "Thanksgiving in Peshawar." Title III: Board for International Broadcasting - Board for International Broadcasting Authorization Act, Fiscal Years 1984 and 1985 - Amends the Board for International Broadcasting Act of 1973 to authorize supplemental appropriations for FY 1983 and to authorize appropriations for FY 1984 and 1985. Limits the salary of the President of Radio Free Europe/Radio Liberty, Incorporated, to the rate payable for level IV of the Executive Schedule. Title IV: Inter-American Foundation - Inter-American Foundation Authorization Act, Fiscal Years 1984 and 1985 - Amends the Foreign Assistance Act of 1969 to authorize appropriations for the Inter-American Foundation for FY 1984 and 1985. Title V: The Asia Foundation - The Asia Foundation Act - Authorizes appropriations for the Secretary of State to make grants to The Asia Foundation in each of FY 1983 through 1985. Title VI: National Endowment for Democracy - National Endowment for Democracy Act - Authorizes the establishment of a nonprofit corporation to be known as the National Endowment for Democracy. Sets forth the purposes of the Endowment. Authorizes the Endowment to provide funding only for programs of private sector groups which are consistent with the purposes of the Endowment. Provides for the incorporation of the Endowment. Requires the Endowment to report annually to the President on its activities. Authorizes the Director of the USIA to make grants to the Endowment. Allocates funds from the Endowment for each of FY 1984 and 1985 for: (1) the National Democratic Institute for International Affairs; (2) the National Republican Institute for International Affairs; (3) the Free Trade Union Institute; and (4) the private enterprise development programs of the National Chamber Foundation. Title VII: South Africa - United States Policy Toward South Africa Act of 1983 - Subtitle I: Labor Standards - Requires any United States person who has or controls an enterprise in South Africa which employs more than 30 people to insure that in operating such enterprise the following employment principles are implemented: (1) desegregation in any employment facility; (2) equal employment for all employees; (3) equal pay for equal work; (4) establishment of a minimum wage and salary structure; (5) increase in the representation of nonwhites in managerial, supervisory, administrative, clerical, and technical jobs; (6) improvement of the quality of employees' lives outside the work environment; and (7) recognition of labor unions and fair labor practices. Declares that the Secretary may issue guidelines and give advisory opinions on compliance with such principles. Directs the Secretary of State to establish an Advisory Council in South Africa to advise the Secretary with respect to the implementation of such employment principles and to review the annual reports which each U.S. person covered by this Act must submit to the Secretary on the progress made in implementing such principles. Directs the Secretary to establish in the United States an American Advisory Council to make policy recommendations regarding labor practices of U.S. persons in South Africa and to review such persons' progress in implementing such employment practices. Directs the Secretary: (1) to take specified actions to insure compliance with the implementation of such employment principles; and (2) to review the compliance of such persons at least biennially. Sets forth penalties for noncompliance. Authorizes the President to waive compliance with the implementation of such principles if such compliance would harm U.S. national security. Subtitle II: Prohibition on Loans and Importation of Gold Coins - Prohibits any U.S. financial or lending institution from making any loan directly or through a foreign subsidiary to South Africa unless such loan is for educational, housing, or health facilities available to all persons on a nondiscriminatory basis. Prohibits the importation of any gold coin minted in South Africa or sold by South Africa. Directs the Secretary to take specified actions to enforce the prohibitions on loans and the importation of gold coins. Sets forth penalties for violations of such prohibitions. Authorizes the President to waive such prohibitions for one year if South Africa meets specified conditions. Subtitle III: General Provisions - Directs Federal agencies to cooperate with the Secretary in carrying out provisions of this Act.
Bill· HRH.R. 2916 (98th)referred
United States · United States Congress · 5 May 1983
Home Ownership Incentive Act of 1983 - Amends the Internal Revenue Code to allow an income tax deduction for contributions of cash, stocks, bond, or other securities tradeable on an established exchange to a tax-exempt trust account established for the exclusive purpose of purchasing the taxpayer's first principal residence. Limits the maximum annual deduction to $1,000 with a maximum lifetime deduction of $10,000. Excludes distributions from such account from gross income if they are used exclusively for the purchase of a first principal residence. Imposes a ten percent surtax on distributions from an individual housing account which are not used for the purchase of a principal residence. Requires the trustee of an individual housing account to report on the maintenance of the account. Imposes a penalty for failure to file required reports.
Resolution· HRESH.Res. 185 (98th)passed
United States · United States Congress · 5 May 1983
Sets forth the rule for the consideration of H.R. 2587 (Department of Energy funding).
Resolution· HRESH.Res. 183 (98th)passed
United States · United States Congress · 5 May 1983
Sets forth the rule for the consideration of H.R. 2066 (National Science Foundation funding).
Bill· SS. 1210 (98th)open
United States · United States Congress · 4 May 1983
Amends the Internal Revenue Code to provide that for purposes of the alternate valuation of property for estate tax purposes, the election of the alternate valuation date may not be made: (1) where no estate tax is due; and (2) where the value of the gross estate as of the alternate valuation date is greater than the value at the date of death. Permits the election of the alternate valuation date to be made with the first estate tax return, even if the return is filed late. Limits the filing of such return to one year after its prescribed filing date.
Bill· HRH.R. 2912 (98th)passed
United States · United States Congress · 4 May 1983
Department of Justice Appropriation Authorization Act, Fiscal Year 1984 - Authorizes appropriations for FY 1984 to the Department of Justice for: (1) general administration; (2) the United States Parole Commission; (3) general legal activities; (4) the Foreign Claims Settlement Commission; (5) the Antitrust Division; (6) United States attorneys and marshals; (7) support of U.S. prisoners in non-Federal institutions; (8) fees and expenses of witnesses; (9) the Community Relations Service; (10) the Federal Bureau of Investigation (FBI); (11) the Immigration and Naturalization Service; (12) the Drug Enforcement and Administration, including activities under the Controlled Substances Act; (13) the Federal Prison System; (14) the United States trustees; and (15) organized crime drug enforcement activities. Authorizes appropriations for: (1) travel expenses for family members accompanying officers and employees on temporary duty or during orientation or training; (2) expenses incurred while attending meetings; (3) increases in salary, pay, retirement or other employee benefits; and (4) undercover investigative operations of the FBI necessary for the detection and prosecution of crimes against the United States and for the collection of foreign intelligence or counterintelligence. Requires the FBI to report annually to Congress on undercover investigative operations. Directs the Attorney General to perform periodic evaluations of the overall efficiency and effectiveness of the Department of Justice. Provides funds for Cuban and Haitian entrants. Delays the opening of the new Bankruptcy Court until September 1986. Requires the Attorney General to report to each House of Congress within 30 days of determining to contest, refrain from defending, or refrain from enforcing any provision of Federal law. Restricts the Attorney General's authority to collect information on individuals to the identification of criminals and deceased or missing persons. Requires the FBI to conduct domestic security investigations according to specified guidelines. Prohibits the use of funds for: (1) any activity intended to overturn or alter the per se prohibition of resale price maintenance; or (2) certain position transfers between the Attorney General and the United States Attorney.
Bill· HRH.R. 2894 (98th)referred
United States · United States Congress · 4 May 1983
Department of Justice Appropriation Authorization Act, Fiscal Year 1984 - Authorizes appropriations for FY 1984 to the Department of Justice for: (1) general administration; (2) the United States Parole Commission; (3) general legal activities; (4) the Foreign Claims Settlement Commission; (5) the Antitrust Division; (6) United States Attorneys and Marshals; (7) support of U.S. prisoners in non-Federal institutions; (8) fees and expenses of witnesses; (9) the Community Relations Service; (10) the Federal Bureau of Investigation; (11) the Immigration and Naturalization Service; (12) the Drug Enforcement Administration, including activities under the Controlled Substances Act; (13) the Federal Prison System; and (14) Organized Crime Drug Enforcement. Provides funds for Cuban and Haitian entrants. Eliminates funding for the Juvenile Justice program in 1984.
Bill· HRH.R. 2888 (98th)referred
United States · United States Congress · 4 May 1983
Amends the Internal Revenue Code to allow an income tax deduction for amounts paid or incurred in maintaining a household for a dependent of the taxpayer who has attained the age of 65. Limits the deduction to $2,000.
Bill· SS. 1193 (98th)open
United States · United States Congress · 3 May 1983
Amends the Internal Revenue Code to treat as mining certain heating of phosphate rock for purposes of percentage depletion.
Bill· SS. 1194 (98th)open
United States · United States Congress · 3 May 1983
Technology Education Assistance and Development Act of 1983 - Amends the Internal Revenue Code to allow corporations an increased income tax deduction for contributions of certain computer equipment to pre-college schools and certain other organizations which use the equipment for educational purposes. Limits the deduction to the lesser of: (1) the corporation's basis in the property plus 50 percent of its markup; or (2) twice its basis in the property. Allows corporations an income tax deductions for contributions of scientific equipment to institutions of higher education for use in direct education or in research or research training in the fields of mathematics, engineering, computer science, the physical or biological/medical sciences, and certain vocational educational programs. Allows corporations an income tax deduction for contributions of used scientific equipment to institutions of higher education. Limits the deduction to 150 percent of the taxpayer's original basis in the property, less accumulated depreciation. Expands the income tax credit for increasing research expenditures to include contract research expenses for payments to universities for faculty salaries, scholarships, grants, or loans for graduate students in mathematics, engineering, or science. Excludes such contract research expenses from the calculation of base period amounts, for purposes of determining whether the taxpayer has increased expenditures for research. Provides for an income tax exclusion of the scholarships, fellowship grants, student loan forgiveness, or stipends of a graduate student in mathematics, engineering, computer science, or the physical or biological sciences. Specifies that such tax exclusion is not forfeited merely because the student is required, as a condition of the scholarship or fellowship, to perform future service in teaching or research.
Bill· SS. 1195 (98th)open
United States · United States Congress · 3 May 1983
High Technology Research and Educational Development Act of 1983 - Amends the Internal Revenue Code to allow corporations an increased income tax deduction for charitable contributions of: (1) computer equipment, software, and related services and maintenance given to elementary and secondary schools for use in education, and (2) scientific and technical equipment given to institutions of higher education and vocational schools for use in education, research, and research training. Expands the income tax credit for increasing research expenditures to include contract research expenses for payments to universities for faculty salaries, scholarships, grants, or loans for graduate students in mathematics, engineering, or science. Excludes such contract research expenses from the calculation of base period amounts, for purposes of determining whether the taxpayer has increased expenditures for research. Provides for an income tax exclusion for the scholarships, fellowship grants, student loan forgiveness, or stipends of a graduate student in mathematics, engineering, computer science, or the physical or biological sciences. Specifies that such tax exclusion is not forfeited merely because the student is required, as a condition of the scholarship or fellowship, to perform future service in teaching or research.
Bill· HRH.R. 2861 (98th)open
United States · United States Congress · 3 May 1983
Amends the Public Health Service Act to increase FY 1984 primary (community health centers) block grant authorizations from $327,000,000 to $354,500,000.
Bill· HRH.R. 2862 (98th)open
United States · United States Congress · 3 May 1983
Amends title V (Maternal and Child Health Services Block Grant) of the Social Security Act to increase the authorization of appropriations.
Bill· HRH.R. 2877 (98th)referred
United States · United States Congress · 3 May 1983
Repeals the provision of the Economic Recovery Tax Act of 1981 which provides for indexing of individual income tax rates.
Bill· HRH.R. 2871 (98th)referred
United States · United States Congress · 3 May 1983
Amends the Internal Revenue Code to allow an extension of time for payment of estate taxes in the case of acquisitions from a decedent's estate of real property by qualified organizations which intend to use such property for conservation purposes.