Records whose title is actually about this topic. Use a country filter if the list is still too broad.
Records
Resolution· HCONRESH.Con.Res. 283 (101st)referred
United States · United States Congress · 7 March 1990
Expresses the sense of the Congress that amounts in the budget for national defense should be reduced and that the sums realized from such reduction should be used for: (1) deficit reduction; (2) industrial research and development and promoting technological innovation for commercial applications; and (3) comprehensive assistance to emerging democracies in Eastern Europe.
Bill· HRH.R. 4180 (101st)referred
United States · United States Congress · 6 March 1990
Amends the Internal Revenue Code and the Federal Election Campaign Act of 1971 to allow individuals to use checkoffs on Federal income tax returns to provide matching funds to primary and general election candidates for the House of Representatives who report at least $40,000 in contributions from residents of their congressional districts. Establishes the House of Representatives Campaign Trust Fund to provide matching payments.
Bill· HRH.R. 4201 (101st)referred
United States · United States Congress · 6 March 1990
Paper Recycling Standards Act of 1990 - Amends the Internal Revenue Code to impose an excise tax on nonrecycled writing paper, tissue paper, packing paper, and paperboard products sold by the manufacturer or importer.
Bill· HJRESH.J.Res. 505 (101st)referred
United States · United States Congress · 6 March 1990
Title I: Housing and Urban Development - Makes emergency supplemental FY 1990 appropriations for the emergency shelter grants program under the Stewart B. McKinney Homeless Assistance Act. Title II: Health and Human Services - Makes emergency supplemental FY 1990 appropriations for: (1) health services for the homeless under the Public Health Service Act; and (2) community mental health services for the homeless under the Public Health Service Act, as authorized in the Stewart B. McKinney Homeless Assistance Act.
Bill· SS. 2233 (101st)referred
United States · United States Congress · 5 March 1990
Amends the Internal Revenue Code and the Social Security Act to provide that agricultural workers exempt from the Fair Labor Standards Act are exempt from certain employment tax requirements.
Bill· SS. 2232 (101st)referred
United States · United States Congress · 5 March 1990
Amends the Internal Revenue Code to provide that agricultural workers exempt from the Fair Labor Standards Act are exempt from withholding tax requirements.
Bill· HRH.R. 4177 (101st)referred
United States · United States Congress · 5 March 1990
Amends the Internal Revenue Code to impose an excise tax on emissions of sulfur dioxide and nitrogen oxide from electric utility generating units.
Bill· HRH.R. 4176 (101st)referred
United States · United States Congress · 5 March 1990
Amends the Internal Revenue Code to include all Federal irrigation subsidies in gross income. (Current provisions include only illegal Federal irrigation subsidies in gross income.)
Bill· SS. 2224 (101st)passed
United States · United States Congress · 1 March 1990
Authorizes appropriations for the Administrative Conference of the United States for FY 1991 through 1994. Increases the amount available for official representation and entertainment expenses for foreign dignitaries. Revises the powers and organization of the Conference with respect to relations with administrative agencies.
Bill· SS. 2222 (101st)referred
United States · United States Congress · 1 March 1990
Amends the Internal Revenue Code to provide that payment under a life insurance contract on the life of an insured who is terminally ill be treated as a death benefit, making such payment eligible for tax exclusion from gross income. Provides that any reference to life insurance shall be treated as referring to a qualified terminal illness rider. Provides for the tax treatment of such riders. Describes such a rider as one which provides for payments to an individual upon the insured's becoming terminally ill. Provides that applicants for or recipients of assistance under the Social Security Act may not be required to elect to receive accelerated death benefits under life insurance policies.
Bill· HRH.R. 4172 (101st)referred
United States · United States Congress · 1 March 1990
Right to Safe Drinking Water Act of 1990 - Amends the Internal Revenue Code to permit regulated public utilities a corporate income tax exclusion of contributions in aid of construction of water mains necessitated by the contamination of well water.
Bill· HRH.R. 4168 (101st)referred
United States · United States Congress · 1 March 1990
Amends the Internal Revenue Code to deny an income tax deduction for expenses in connection with: (1) the cutting of old-growth redwood timber; or (2) the transportation of such timber in its unprocessed state. Imposes an excise tax on the cutting of any old-growth redwood timber, to be paid by the holder of the economic interest in the timber.
Bill· HRH.R. 4152 (101st)referred
United States · United States Congress · 1 March 1990
Makes dire emergency supplemental appropriations for FY 1990 to: (1) the Department of Agriculture to meet emergency needs of the Soil Conservation Service and the Agricultural Stabilization and Conservation Service resulting from flooding; (2) the Department of Defense-Civil to meet emergency needs for flood control and coastal emergencies; and (3) the Federal Emergency Management Agency to meet the needs of Mississippi resulting from flooding.
Resolution· HCONRESH.Con.Res. 278 (101st)referred
United States · United States Congress · 1 March 1990
Expresses the sense of the Congress that savings realized from reduced spending by the Department of Defense should be used to: (1) reduce the Federal deficit and the national debt; (2) enhance competitiveness in the international economy; and (3) provide property tax relief in States that commit to improving their public education.
Bill· SS. 2209 (101st)referred
United States · United States Congress · 28 February 1990
Amends the Internal Revenue Code to provide that small life insurance companies need not amortize acquisition expenses for purposes of computing alternative minimum taxable income.
Bill· SS. 2199 (101st)referred
United States · United States Congress · 28 February 1990
Health and Long-Term Care Security Act of 1990 - Title I: Treatment of Long-Term Health Care - Amends the Internal Revenue Code to allow medical deductions for long-term health care expenses. Requires that for the purpose of determining the income tax liability of life insurance companies insurance contracts which provide long-term health care be treated in the same way as noncancellable accident or health insurance contracts. Title II: Employer Funding of Medical Benefits - Allows employers to establish and maintain a separate health benefits account under a defined benefit plan for the payment of medical benefits of retired employees and their spouses and dependents. Allows a deduction for employer contributions to such account. Requires employers to maintain a funded reserve account for the payment of qualified medical benefits. Imposes an excise tax on assets allocated to retiree health benefits accounts that are not used to provide benefits. Title III: Transfer of Excess Pension Assets - Allows one transfer per year of excess pension assets to retiree health accounts.
Bill· HRH.R. 4140 (101st)referred
United States · United States Congress · 28 February 1990
Pollution Control Investment Tax Credit Act of 1990 - Amends the Internal Revenue Code to provide an investment tax credit for pollution control facilities.
Bill· HRH.R. 4146 (101st)referred
United States · United States Congress · 28 February 1990
Amends the Internal Revenue Code to: (1) deny the charitable deduction for contributions to organizations that participate in voter registration drives; (2) deny the tax-exempt status of organizations that participate in such drives; and (3) establish an excise tax on nonpermitted participation by tax-exempt organizations in such drives.
Bill· HRH.R. 4136 (101st)referred
United States · United States Congress · 28 February 1990
Amends the Internal Revenue Code to provide that countries comprising the European Community shall constitute a single country for purposes of taxing foreign base company income.
Bill· HRH.R. 4134 (101st)referred
United States · United States Congress · 28 February 1990
Health and Long-Term Care Security Act of 1990 - Title I: Treatment of Long-Term Health Care - Amends the Internal Revenue Code to allow medical deductions for long-term health care expenses. Requires that for the purpose of determining the income tax liability of life insurance companies insurance contracts which provide long-term health care be treated in the same way as noncancellable accident or health insurance contracts. Title II: Employer Funding of Medical Benefits - Allows employers to establish and maintain a separate health benefits account under a defined benefit plan for the payment of medical benefits of retired employees and their spouses and dependents. Allows a deduction for employer contributions to such account. Requires employers to maintain a funded reserve account for the payment of qualified medical benefits. Imposes an excise tax on assets allocated to retiree health benefits accounts that are not used to provide benefits. Title III: Transfer of Excess Pension Assets - Allows one transfer per year of excess pension assets to retiree health accounts.
Bill· SS. 2186 (101st)open
United States · United States Congress · 27 February 1990
Repeals the provision of the Revenue Reconciliation Act of 1989 which requires the withholding of income tax from wages paid for agricultural labor. Requires the Internal Revenue Code to be applied as though such provision had not been enacted.
Bill· HRH.R. 4121 (101st)open
United States · United States Congress · 27 February 1990
Repeals the provision of the Revenue Reconciliation Act of 1989 which requires the withholding of income tax from wages paid for agricultural labor. Requires the Internal Revenue Code to be applied as though such provision had not been enacted.
Bill· HRH.R. 4105 (101st)referred
United States · United States Congress · 26 February 1990
Amends the Internal Revenue Code to establish an alternative capital gains tax for individuals which takes into account qualified higher education expenses, first-time homebuyer expenses, and expenses for nursing home care of the taxpayer, the spouse, or any dependent of the taxpayer. Provides procedures for the indexing of assets for purposes of determining gain.
Bill· HRH.R. 4103 (101st)referred
United States · United States Congress · 26 February 1990
Amends the Internal Revenue Code to increase the amount of the standard deduction for certain taxpayers who have made any of the following qualified payments: (1) educational expenses; (2) first-time homebuyer expenses; (3) medical care expenses; or (4) day care services.
Bill· HRH.R. 4104 (101st)referred
United States · United States Congress · 26 February 1990
Amends the Internal Revenue Code to increase the allowable deductions for retirement savings. Allows tax-free withdrawals from individual retirement plans for: (1) educational expenses; (2) first-time home purchases; (3) medical care; and (4) day care expenses.
Bill· HRH.R. 4100 (101st)referred
United States · United States Congress · 26 February 1990
Environmental Infrastructure Act of 1990 - Amends the Internal Revenue Code to provide for infrastructure bonds as a new category of tax-exempt bond. Includes within the definition of such bonds any State or local bond issued as part of an issue 95 percent or more of whose proceeds are to be used to provide facilities to achieve compliance with Federal environmental law. Modifies arbitrage rebate provisions. Classifies infrastructure facilities as seven-year property for purposes of the accelerated cost recovery system associated with the depreciation deduction. Designates a ten-year class life to such facilities under the alternative depreciation system. Exempts infrastructure facility property from restrictions relating to property leased to a tax-exempt entity.
Resolution· HRESH.Res. 342 (101st)referred
United States · United States Congress · 22 February 1990
Expresses the sense of the House of Representatives that there should be no further extension of the temporary 0.2 percent surtax component of the Federal unemployment tax.
Bill· HRH.R. 4052 (101st)referred
United States · United States Congress · 21 February 1990
Amends the Internal Revenue Code to exempt services performed by full-time students for organized seasonal children's camps from social security taxes.
Bill· HRH.R. 4037 (101st)referred
United States · United States Congress · 21 February 1990
Child Care Opportunity Act of 1990 - Amends the Internal Revenue Code to permit businesses a 33 percent investment tax credit in connection with certain depreciable property used to provide a child care facility for employees' children. Provides an additional deduction for employers for employer-provided child care services. Increases the corporate tax rate to offset costs of such investment credit and additional deduction.
Bill· HRH.R. 4043 (101st)referred
United States · United States Congress · 21 February 1990
Amends the Internal Revenue Code to include as a tax-excludible fringe benefit qualified employer-provided commuter services between an employee's residence and workplace. Includes as qualified services: (1) transportation furnished in a commuter highway vehicle (such as a van); and (2) transportation on public buses, trains, or subways that is paid for or reimbursed by the employer.
Bill· SS. 2140 (101st)reported
United States · United States Congress · 20 February 1990
Amends the Foreign Trade Zones Act to authorize the manufacture of any article from denatured distilled spirits which have been withdrawn free of tax from a distilled spirits plant (currently, domestic denatured distilled spirits) in a foreign trade zone. Authorizes the use of any such spirits in the manufacture of medicines, medicinal preparation, food products, flavors, or flavoring extracts, which are unfit for beverage purposes, in such zone. Declares such products to be eligible for a drawback (refund) of taxes.
Bill· SJRESS.J.Res. 255 (101st)referred
United States · United States Congress · 8 February 1990
Designates the 1990 filing season as National IRS-Sponsored Volunteer Season.
Bill· SS. 2090 (101st)referred
United States · United States Congress · 7 February 1990
Amends the Internal Revenue Code to make members of the armed forces serving on extended active duty and stationed outside the United States eligible for the earned income credit.
Bill· HRH.R. 3987 (101st)referred
United States · United States Congress · 7 February 1990
Venture Capital Gains Act of 1990 - Amends the Internal Revenue Code to restore a tax deduction for capital gains on small business stock held for more than five years.
Bill· HRH.R. 3972 (101st)referred
United States · United States Congress · 7 February 1990
Savings and Economic Growth Act of 1990 - Title I: Capital Gains Provisions - Subtitle A: Reduction in Capital Gains Tax - Amends the Internal Revenue Code to reduce the capital gains rate for noncorporate taxpayers through a deduction of: (1) 30 percent for assets held at least three years; (2) 20 percent for assets held at least two years; and (3) ten percent for assets held at least one year. Provides for the treatment of collectibles as short-term gains or losses (making them ineligible for such deduction). Disallows the capital gains deduction in computing the alternative minimum tax. Subtitle B: Depreciation Recapture - Provides for the treatment of gain from the disposition of certain depreciable realty as ordinary income. Title II: Home Ownership and Savings Incentives - Allows an exemption from the ten-percent additional tax on early distributions from qualified retirement plans up to $10,000, if the distribution is used to make a first-home purchase at a cost of no more than 110 percent of the median home price in the geographic area where the residence is located. Allows an individual (other than a dependent) to establish a family savings account for the exclusive benefit of an individual and the individual's beneficiaries. Limits contributions to such accounts to $2,500 for the taxable year, if the individual's adjusted income does not exceed $60,000 ($120,000 in the case of joint returns). Subjects the family savings account to the tax imposed on unrelated business income of tax-exempt organizations. Provides that distributions paid out of such accounts shall not be included in gross income, except for earnings on contributions held less than seven years. Establishes a ten-percent additional tax on earnings on contributions held less than three years.
Bill· SS. 2071 (101st)referred
United States · United States Congress · 6 February 1990
Savings and Economic Growth Act of 1990 - Title I: Capital Gains Provisions - Subtitle A: Reduction in Capital Gains Tax - Amends the Internal Revenue Code to reduce the capital gains rate for noncorporate taxpayers through a deduction of: (1) 30 percent for assets held at least three years; (2) 20 percent for assets held at least two years; and (3) ten percent for assets held at least one year. Provides for the treatment of collectibles as short-term gains or losses (making them ineligible for such deduction). Disallows the capital gains deduction in computing the alternative minimum tax. Subtitle B: Depreciation Recapture - Provides for the treatment of gain from the disposition of certain depreciable realty as ordinary income. Title II: Home Ownership and Savings Incentives - Allows an exemption from the ten-percent additional tax on early distributions from qualified retirement plans up to $10,000, if the distribution is used to make a first-home purchase at a cost of no more than 110 percent of the median home price in the geographic area where the residence is located. Allows an individual (other than a dependent) to establish a family savings account for the exclusive benefit of an individual and the individual's beneficiaries. Limits contributions to such accounts to $2,500 for the taxable year, if the individual's adjusted income does not exceed $60,000 ($120,000 in the case of joint returns). Subjects the family savings account to the tax imposed on unrelated business income of tax-exempt organizations. Provides that distributions paid out of such accounts shall not be included in gross income, except for earnings on contributions held less than seven years. Establishes a ten-percent additional tax on earnings on contributions held less than three years.
Bill· SS. 2084 (101st)referred
United States · United States Congress · 6 February 1990
Tax Reform and Competitiveness Act - Title I: Value Added Tax - Amends the Internal Revenue Code to impose a tax of five percent on commercial-type transactions, including the sale of property, the performance of services, and the importing of property into the United States. Excludes from such tax the retail sale of food, the sale and renting of residential property as a principal residence, medical care, sales by farmers or fishermen, mass transit, exports, interest, and sales to governmental entities. Title II: Reduction of Social Security Tax Rates - Reduces the rate of tax on employees, employers, and the self-employed for old-age, survivors, and disability insurance for taxable year 1990. Establishes such tax for 1991 and thereafter. Title III: Investment Tax Credit - Establishes a five percent investment tax credit for certain property placed in service after December 31, 1989. Title IV: Individual Retirement Accounts - Allows distributions from individual retirement plans without penalty to purchase first homes or to pay higher education expenses. Allows a tax deduction for 50 percent of contributions paid to an individual retirement plan. Title V: Capital Gains Provisions - Provides a reduction in the capital gains tax for noncorporate taxpayers. Provides for not taking into account net capital gain under the phaseout of the 15 percent rate and personal exemptions and for recapturing the gain from disposition of certain depreciable property. Title VI: Federal Revenue Sharing - Establishes the Revenue Sharing Fund for payments to States to provide supplemental funding for primary, elementary, and secondary public education. Authorizes appropriations.
Resolution· SRESS.Res. 240 (101st)referred
United States · United States Congress · 6 February 1990
Expresses the sense of the Senate that: (1) the United States should accept more than 125,000 refugees in FY 1991; (2) part of such increase should be allotted to Soviet refugees; and (3) the United States should provide funds for all FY 1991 refugees.
Bill· HRH.R. 3953 (101st)referred
United States · United States Congress · 6 February 1990
Amends the Head Start Act to authorize appropriations for FY 1991 through 1994 for the Head Start program of early childhood education and other related services for disadvantaged children.
Bill· HJRESH.J.Res. 471 (101st)passed
United States · United States Congress · 6 February 1990
Amends the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1990 and the Foreign Relations Authorization Act, Fiscal Years 1990 and 1991 to: (1) repeal certain limitations on appropriations for the Department of State, the United States Information Agency, and the Board for International Broadcasting; (2) change the due dates for specified plans and reports; and (3) reduce appropriations for certain educational and cultural exchange programs.
Bill· HRH.R. 3951 (101st)referred
United States · United States Congress · 5 February 1990
Authorizes the use of funds made available under specified provisions of the Low-Income Home Energy Assistance Act of 1981 to allow a State to expend after February 1, 1990, funds which otherwise would have been required to be reserved until March 15, 1990, if the State's heating costs will be ten percent higher than normal for the period between October 1, 1989, and March 15, 1990, and if other conditions are met.
Bill· HRH.R. 3949 (101st)referred
United States · United States Congress · 5 February 1990
Amends the Internal Revenue Code to make members of the armed forces serving on extended active duty and stationed outside the United States eligible for the earned income credit.
Bill· HRH.R. 3923 (101st)referred
United States · United States Congress · 31 January 1990
Requires cost-of-living adjustments to take effect for FY 1991 for persons receiving: (1) civil service retirement pay from the Civil Service Retirement and Disability Fund; (2) military retired pay; or (3) an annuity under a veterans survivors' benefits program. Prohibits any reduction or suspension of such adjustments under any presidential order or any other provision of law, except applicable Federal civil service retirement or armed forces provisions.
Bill· HRH.R. 3922 (101st)referred
United States · United States Congress · 31 January 1990
Requires cost-of-living adjustments to take effect in FY 1991 for persons receiving military retired pay or an annuity under a veterans survivors' benefits program. Prohibits any reduction or suspension of such adjustments under any presidential order or any other provision of law, except applicable Federal armed forces provisions.
Bill· HRH.R. 3924 (101st)referred
United States · United States Congress · 31 January 1990
American Family Reinvestment Act of 1990 - Amends the Internal Revenue Code to increase the personal exemption amount and revise its inflation adjustment.
Bill· HRH.R. 3926 (101st)referred
United States · United States Congress · 31 January 1990
Amends the Internal Revenue Code to repeal certain provisions concerning the income limitation with respect to the tax exclusion of U.S. savings bonds proceeds used to pay higher education tuition and fees. Repeals: (1) the income limitation where redemption proceeds exceed higher education expenses; (2) the requirement that expenses be incurred for the taxpayer, the taxpayer's spouse, or the taxpayer's dependent; and (3) the age limitation for the issuance of such bonds.
Bill· SS. 2032 (101st)referred
United States · United States Congress · 30 January 1990
Amends the Internal Revenue Code to establish a tax credit for qualified health insurance expenses. Makes individuals who are not covered by a health plan maintained by an employer eligible for such credit. Requires employers to make advance payments of the credit to employees who furnish a health insurance expenses eligibility certificate.
Bill· SJRESS.J.Res. 244 (101st)referred
United States · United States Congress · 30 January 1990
Repeals provisions of the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1990 and the Foreign Relations Authorization Act, Fiscal Years 1990 and 1991 which limit the obligation or expenditure of funds appropriated for: (1) the Department of State and the United States Information Agency; and (2) the Board for International Broadcasting.
Bill· HRH.R. 3917 (101st)referred
United States · United States Congress · 30 January 1990
Amends the Internal Revenue Code to make the low-income housing credit permanent. Amends the Revenue Reconciliation Act of 1989 to repeal the reduction in State housing credit ceilings for 1990.
Bill· HRH.R. 3916 (101st)referred
United States · United States Congress · 30 January 1990
Amends the Internal Revenue Code to extend the targeted jobs credit until December 31, 1993. Increases the maximum age requirement for economically disadvantaged youth from 23 to 25.