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Taxation

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51 records in US in 1982

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Bill· SS. 3124 (97th)referred

A bill to amend the Internal Revenue Code of 1954 to permit qualified pension funds and certain educational organizations to invest in working interests in oil and gas properties without incurring unrelated business taxable income.

United States · United States Congress · 21 December 1982

Amends the Internal Revenue Code to allow qualified pension funds and certain educational organizations to invest in working interests in oil and gas properties without incurring unrelated business taxable income.

Bill· HRH.R. 7454 (97th)referred

A bill making appropriations to provide for productive employment for the fiscal year 1983, and for other purposes.

United States · United States Congress · 21 December 1982

Makes appropriations for FY 1983 for specified purposes to provide for productive employment. Directs the appropriate congressional committees to: (1) study the current economic crisis with emphasis on long-term recovery and a strong private sector based a cooperative Government/industry partnership; and (2) present such study findings to the Congress by March 15, 1983, for appropriate action. Appropriates specified amounts for: (1) payment to the "Federal Buildings Fund," General Services Administration, for alterations and repairs; (2)interstate transfer grants-highways, Federal Highway Administration, Department of Transportation; (3) interstate transfer grants-transit, Urban Mass Transportation Administration, Department of Transportation; (4) rehabilitation of highway bridges which cross over specified Northeast corridor rail transportation properties; (5) improvement of railroad rights-of-way (directs the Secretary of Transportation to make capital grants to the National Railroad Passenger Corporation for such purpose); (6) medical care and facilities, Veterans Administration; (7) public housing modernization (increases specified budget authority for such purpose); (8) urban community development grants (an additional amount to be made available in accordance with specified provisions of the Housing and Community Development Act of 1974); (9) a world market competition study, International Trade Administration, Department of Commerce (directs the Secretaries of the Treasury and Commerce to carry out such study); (10) economic development assistance programs, Economic Development Administration (an additional amount to be used in accordance with the Public Works and Economic Development Act of 1965 and other specified laws); (11) loans to small businesses for employment of additional personnel additional capital for the "Business loan and investment fund" authorized by the Small Business Act); (12) grants to States and public institutions of higher education for small business oriented employment or natural resources development programs (an additional amount for the "Business Loan and Investment Fund," pursuant to the Small Business Act); (13) rehabilitation and innovation grants, "Urban Parks and Recreation Fund," under the Urban Park and Recreation Recovery Act of 1978; (14) park service road, trail, and facility improvement and maintenance, "Operation of the National Park System," National Park Service; (15) forest road, trail, and facility improvement and maintenance, "National Forest System"; (16) construction, Forest Service; (17) Indian health facilities construction, repair, and improvement; (18) maintenance of wildlife refuges, fish hatcheries, and research facilities, "Resource Management," U.S. Fish and Wildlife Service, Department of the Interior; (19) "Rural Water and Waste Disposal Grants," Farmers Home Administration (FHA) Department of Agriculture; (20) loans for rural water and waste disposal systems, "Rural Development Insurance Fund," Farmers Home Administration; (21) Farmers Home Administration salaries and expenses; (22) "Resource Conservation and Development," Soil Conservation Service, Department of Agriculture; (23) additional amounts for the Corps of Engineers -Civil, Department of the Army for "Construction, general" (for soil conservation, watersheds, and hydroelectric power), "Operation and maintenance, general: (for navigable waterway and flood control), and "Flood control, Mississippi River and tributaries" (for construction, maintenance, repair, and rescue work); (24) reclamation and irrigation projects, Soil Conservation Service, Department of Agriculture; (25) additional loans under the Agricultural Credit Insurance Fund of the Farmers Home Administration; (26) Federal, State, and local prison modernization, "Buildings and facilities," Federal Prison System, Department of Justice (with a specified portion to be transferred to "Support of United States Prisoners," Legal Activities of the Cooperative Agreement Program for State and local facilities confining Federal prisoners); (27) flood control, shore protection, water resources, and hydroelectric power, "Construction program," Bureau of Reclamation, Department of the Interior; (28) hydrogenerator uprating, soil and moisture conservation, levee construction, and recreation area improvement, "Operation and Maintenance," Bureau of Reclamation, Department of the Interior; (29) an emergency productive jobs program, administered by the Department of Labor, for temporary employment of unemployed individuals in repair, maintenance, and rehabilitation of public facilities and in conservation, rehabilitation of public lands (sets forth requirements for program eligibility, fund allocation, and administration); (30) employment and training assistance (with a portion for carrying out specified provisions of the Job Training Partnership Act); (31) administrative costs for grants to States for unemployment insurance and employment services, Employment Security Administration Account in the Unemployment Trust Fund; (32) State allotments for child day care services under the Social Security Act; (33) home health care services at community and migrant health centers under the Public Health Service Act; (34) an emergency food and shelter program, Federal Emergency Management Agency (FEMA) (Requires that a special board of private voluntary organizations determine program fund distribution. Directs the Commodity Credit Corporation to process and distribute surplus food in cooperation with FEMA); (35) construction, maintenance, and modernization of housing units for military familites, to the Army, Navy and Marine Corps, and Air Force; military families, to the Army, Navy and Marine Corps, and Air Force; (36) low-income weatherization activities, "Energy conservation," Department of Energy; and (37) Federal motor vehicle procurement, General Supply Fund, General Services Administration. Prohibits any part of any appropriation contained in this Act from remaining available for obligation beyond the current fiscal year unless expressly so provided.

Bill· HRH.R. 7449 (97th)referred

A bill to amend the Internal Revenue Code of 1954 to allow a deduction for the expense of altering or improving the principal residence of a taxpayer to remove or mitigate the effect of any architectural or other feature which limits the mobility of the taxpayer or a member of his family because such taxpayer or family member is disabled.

United States · United States Congress · 20 December 1982

Amends the Internal Revenue Code to allow a disabled taxpayer or a taxpayer with a disabled family member an income tax deduction for unreimbursed expenditures for removing architectural barriers.

Bill· HRH.R. 7450 (97th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that the normalization rules of the investment tax credit shall apply to natural gas pipelines without regard to the additional restriction imposed where there is a Federal determination that natural gas is in short supply.

United States · United States Congress · 20 December 1982

Amends the Internal Revenue Code to provide that the normalization rules of the investment tax credit shall apply to natural gas pipelines without restrictions imposed in the case where there is a Federal determination that natural gas is in short supply.

Bill· HRH.R. 7444 (97th)referred

A bill to amend the Internal Revenue Code of 1954 to provide that certified public accountants and enrolled agents may represent taxpayers in certain Tax Court cases involving $5,000 or less.

United States · United States Congress · 17 December 1982

Amends the Internal Revenue Code to allow certified public accountants and enrolled agents authorized to practice before the Internal Revenue Service to represent taxpayers in certain Tax Court cases involving $5,000 or less.

Bill· SS. 3101 (97th)open

A bill to amend Section 103 (b) (3) of the Internal Revenue Code.

United States · United States Congress · 14 December 1982

Provides that a State's private utility companies shall be treated as "exempt persons" when remarketing power and when using a public utility's generating facilities, for purposes of the tax exclusion of interest on industrial development bonds used to finance generating facilities.

Bill· HRH.R. 7418 (97th)referred

A bill to amend the Internal Revenue Code of 1954 to double the investment tax credit for American-made automobiles and certain light-duty trucks and to provide that the investment tax credit shall not be recaptured with respect to such vehicles by reason of any disposition, etc., after the second year of use.

United States · United States Congress · 14 December 1982

Amends the Internal Revenue Code to increase from 10 percent to 20 percent the investment tax credit for the purchase of American-made automobiles and certain light-duty trucks. Provides that such tax credit shall not be recaptured by reason of any disposition of a qualified vehicle after the second full year of use.

Bill· SS. 3095 (97th)open

A bill to amend the Internal Revenue Code of 1954 to permit certain cooperative housing corporations to replace conventional financing with tax-exempt financing.

United States · United States Congress · 13 December 1982

Amends the Internal Revenue Code to exempt mortgage subsidy bond issues used to refinance mortgages on buildings used by qualified cooperative housing corporations from the three-year non-ownership, targeted areas, and original mortgages requirements of such bond issues.

Bill· SS. 3091 (97th)open

A bill to amend the Internal Revenue Code of 1954 to encourage contributions of equipment to postsecondary vocational education programs and to allow a credit to employers for vocational education courses taught by an employee without compensation and for temporary employment of full-time vocational educational instructors.

United States · United States Congress · 9 December 1982

Amends the Internal Revenue Code to limit the reduction required in computing the tax deduction for corporate charitable contributions, in the case of contributions of property used in postsecondary vocational education programs. Allows employers a nonrefundable tax credit for a specified dollar amount per course for vocational education courses taught by an employee without compensation and for employment of full-time vocational education instructors.

Bill· HRH.R. 7393 (97th)referred

Tax Credit for Older American Workers Act of 1982

United States · United States Congress · 8 December 1982

Tax Credit for Older American Workers Act of 1982 - Amends the Internal Revenue Code to allow an income tax credit for social security taxes paid by individuals between the ages of 62 and 70. Defines "social security taxes" as those taxes imposed: (1) on wages of employees under the Federal Insurance Contributions Act; and (2) on self-employment income under the Self-Employment Contributions Act.

Bill· SS. 3082 (97th)open

A bill to amend the Internal Revenue Code of 1954 to exempt from rules relating to foreign conventions all conventions, etc., held on cruise ships when cruises on such ships originate and terminate in United States ports.

United States · United States Congress · 7 December 1982

Amends the Internal Revenue Code to disallow the deduction of expenses incurred in attending a convention, seminar, or other meeting held on a cruise ship unless the point of origin and termination is located in the United States, its possessions or its territories.

Bill· SS. 3084 (97th)referred

A bill to establish a cap on the pay of certain Federal officers and employees for the fiscal year 1983.

United States · United States Congress · 7 December 1982

Prohibits the use of FY 1983 appropriations to pay: (1) any officer or employee of the Federal or District of Columbia government at a rate exceeding the rate for such individual's position on September 30, 1982, if the salary for such position is equal to or greater than the basic pay for level V of the Executive Schedule; or (2) performance awards to more than 20 percent of the members of the Senior Executive Service or any comparable personnel system established on or after October 13, 1978. Declares that the pay rates payable after enactment of this Act shall be the rates used in the administration of provisions providing retirement, life insurance, or other employee benefits.

Bill· HRH.R. 7382 (97th)referred

A bill to amend the Internal Revenue Code of 1954 to expand the circumstances where relief from liability for income tax (and penalties and interest with respect thereto) is provided to a spouse for a deficiency with respect to a joint return, and to provide similar relief with respect to certain separate returns of married individuals.

United States · United States Congress · 7 December 1982

Amends the Internal Revenue Code to revise rules relating to an innocent spouse who files a joint return in which there is a substantial understatement of tax attributable to grossly erroneous items of the other spouse. Relieves from tax liability for items of community income a taxpayer who is living apart from a spouse and who files a seperate return which does not include an item of community income attributable to the taxpayer's spouse.

Bill· SS. 3078 (97th)open

A bill to amend the Internal Revenue Code of 1954 to exempt from the windfall profit tax certain charitable organizations which provide assistance to patients.

United States · United States Congress · 6 December 1982

Amends the Internal Revenue Code to exempt from the windfall profit tax economic interests in crude oil held by charitable organizations which provide medical care to patients with lengthly or terminal illnesses or which provide financial assistance to medical research.

Bill· HRH.R. 7368 (97th)reported

Highway Revenue Act of 1982

United States · United States Congress · 6 December 1982

Highway Revenue Act of 1982 - Amends the Internal Revenue Code to increase the excise tax on gasoline, diesel fuel, and special motor fuels from four cents per gallon to nine cents per gallon. Exempts methanol and ethanol fuels from such tax. Exempts fuels consumed in off-highway business use. Imposes a five cent per gallon tax on gasohol. Taxes gasoline or other fuels used in taxicabs at four cents per gallon. Allows a refund of motor fuel taxes to aerial and other applicators of agricultural substances. Revises the existing manufacturers excise tax on heavy trucks. Excludes from such tax trucks with a gross vehicle weight of 33,000 pounds or less and trailers with a gross vehicle weight of 26,000 pounds or less. Repeals the tax on truck and bus parts and accessories. Terminates the manufacturers excise tax on trucks and buses on April 1, 1983. Imposes a 12 percent retail tax on the sale of heavy trucks and trailers as of April 1, 1983. Revises the highway-use tax for heavy trucks. Exempts trucks with a taxable gross weight of less than 33,000 pounds. Provides for a graduated tax on trucks based on weight beginning at 33,000 pounds. Exempts from such tax trucks used for less than 2,500 miles on public highways. Requires the Secretary of Transportation (in consultation with the Secretary of the Treasury) to conduct a study of alternatives to the highway-use tax on heavy trucks. Repeals the excise tax on tires and tubes except for the tax on heavy truck tires. Increases the tax on tires weighing more than 100 pounds from 9.75 cents per pound to 25 cents per pound. Increases the tax on tread rubber from five cents to 25 cents per pound. Repeals the excise tax on lubricating oil. Treats as a corporation for tax purposes certain motor carrier operating authorities acquired by taxpayers other than corporations. Imposes a floor stock tax on gasoline, tires and tread rubber held by a dealer for sale. Extends for four years until 1988 the Highway Trust Fund (Trust Fund). Transfers statutory authority for such Trust Fund to the Internal Revenue Code. Sets forth administrative provisions for such Trust Fund. Appropriates to such Trust Fund amounts equivalent to the taxes on: (1) diesel fuel and special motor fuels; (2) heavy trucks and trailers; (3) trucks and truck parts; (4) tires and tread rubber; (5) gasoline; (6) lubricating oil; and (7) highway use. Allows expenditures from such Trust Fund for the Federal-Aid Highway Program in accordance with specified authorizations. Establishes within such Trust Fund a Mass Transit Account (Account). Transfers to such account one-ninth of the amounts appropriated to the Trust Fund which are attributable to the excise taxes on gasoline, diesel fuels and special motor fuels. Authorizes expenditures from such Account.

Bill· SS. 3068 (97th)referred

A bill to establish a cap on the pay of certain Federal officers and employees for the fiscal year 1983.

United States · United States Congress · 2 December 1982

Prohibits the use of FY 1983 appropriations to pay: (1) any officer or employee of the Federal or District of Columbia government at a rate exceeding the rate for such individual's position on September 30, 1982, if the salary for such position is equal to or greater than the basic pay for level V of the Executive Schedule; or (2) performance awards to more than 20 percent of the members of the Senior Executive Service or any comparable personnel system established on or after October 13, 1978. Declares that the pay rates payable after enactment of this Act shall be the rates used in the administration of provisions providing retirement, life insurance, or other employee benefits.

Bill· SS. 3045 (97th)open

A bill to amend the Internal Revenue Code of 1954 to allow home equity conversions through sale-leaseback arrangements.

United States · United States Congress · 30 November 1982

Amends the Internal Revenue Code to allow the one-time exclusion of gain from the sale of a principal residence by a 55-year-old individual in transactions in which the seller retains a life estate and the proceeds are used to purchase a qualified joint and survivor annuity. Revises rules for depreciation in the case of life tenants and beneficiaries of trusts and estates to allow the depreciation deduction by the remainderman in the case of the above transactions.

Bill· SS. 3047 (97th)open

A bill to repeal the withholding of tax from interest and dividends and to require statements to be filed by the taxpayer with respect to interest, dividends, and patronage dividends.

United States · United States Congress · 30 November 1982

Amends the Tax Equity and Fiscal Responsibility Act of 1982 to repeal provisions which require the withholding of tax on interest and dividends. Requires persons paying or receiving interest payments of $10 or more a year to file an information return. Requires statements to be furnished to persons with respect to whom an information return is filed. Requires such statements to be included in the return of a person with respect to whom information is furnished regarding dividends and patronage dividends.

Bill· HRH.R. 7334 (97th)referred

A bill to amend the Internal Revenue Code of 1954 with respect to the tax treatment of certain conversions of residential rental property into condominium units.

United States · United States Congress · 30 November 1982

Amends the Internal Revenue Code to permit a taxpayer to elect to treat the conversion of qualified residential real property into condominium units as a sale of property resulting in capital gain. Requires that the taxpayer own the property for five years preceding such conversion.

Bill· HRH.R. 7319 (97th)referred

A bill to amend the Internal Revenue Code of 1954 to impose an additional 10-cent tax on any liquid sold for use or used as a fuel in a highway vehicle and to provide that the revenues from such tax shall be available to State and local governments for maintenance of public roads and for other traffic-related purposes.

United States · United States Congress · 29 November 1982

Amends the Internal Revenue Code to impose an additional 10-cent excise tax on any liquid sold for use as a fuel in a highway vehicle. Requires an annual inflation adjustment for such excise tax. Establishes in the Treasury a trust fund to be known as the "Revenue-Sharing Highway Trust Fund" (trust fund). Appropriates to such trust fund amounts raised by such excise tax. Sets forth rules for the administration of such trust fund. Provides that amounts from such trust fund shall be made available to State and local governments for the construction and maintenance of public roads. Requires that at least 50 percent of amounts provided must be used for public safety on public roads.

Bill· HRH.R. 7311 (97th)referred

International Sales and Services Corporation Tax Act of 1982

United States · United States Congress · 29 November 1982

International Sales and Services Corporation Tax Act of 1982 - Amends the Internal Revenue Code to repeal the tax deferral provisions relating to Domestic International Sales Corporation (DISC) and to allow U.S. corporations or citizens to establish an International Sales and Services Corporation (ISSC) in lieu of a DISC. Allows the transfer of assets from an existing DISC to an ISSC. Sets forth rules for such transfers. Provides that, for qualification as an ISSC, a corporation must: (1) have 95 percent or more of its gross receipts as qualified trading receipts; (2) have 95 percent or more of all assets as qualified trading assets; (3) have only one class of stock and have outstanding stock with a par or stated value of at least $2,500; (4) have a taxable year which is the same as that of any of its principal shareholders; (5) maintain a duplicate set of records and books in the United States; and (6) make an election to be treated as an ISSC. Defines "qualified export assets" and "qualified export receipts" for purposes of this Act. Makes ineligible for ISSC treatment any corporation which is: (1) incorporated in any State or Puerto Rico; (2) incorporated in a country which does not generally impose an income or similar tax; (3) a personal holding company; or (4) a member of a controlled group which includes a DISC. Sets forth inter-company pricing rules in the case of the sale of trading property to an ISSC by a person subject to allocation of income rules. Sets forth rules for the taxation of income to shareholders. Sets forth rules for the treatment of gains on the disposition of stock in an ISSC. Allows a foreign tax credit to shareholders of an ISSC for a proportionate share of taxes paid by an ISSC to a foreign country. Sets forth rules for the allocation of income to shareholders in the case of an actual distribution.

Bill· HRH.R. 7307 (97th)referred

A bill to amend the Internal Revenue Code of 1954 to permit certain cooperative housing corporations to replace conventional financing with tax-exempt financing.

United States · United States Congress · 29 November 1982

Amends the Internal Revenue Code to exempt mortgage subsidy bond issues used to refinance mortgages on buildings used by qualified cooperative housing corporations from the three-year non-ownership, targeted areas, and original mortgages requirements of such bond issues.

Bill· HRH.R. 7306 (97th)referred

A bill to amend the Internal Revenue Code of 1954 to deny the benefits of the accelerated cost recovery system to any business which does not expand its employment.

United States · United States Congress · 29 November 1982

Amends the Internal Revenue Code to provide that the accelerated cost recovery deduction shall not exceed the depreciation available under the asset depreciation range system or 200 percent of the wages paid to new employees. Provides an exception from such requirement for small businesses whose depreciation deduction does not exceed $5,000.

Bill· SS. 3024 (97th)open

Natural Areas Tax Protection Act of 1982

United States · United States Congress · 1 October 1982

Natural Areas Tax Protection Act of 1982 - Amends the Internal Revenue Code to increase the charitable deduction for contributions of capital gain property for conservation purposes. Revises criteria for determining whether a governmental conservation policy and significant public benefit is being served by donations of open space property. Allows a credit against the estate tax for qualified conservation contributions to the United States. Provides for the nonrecognition of gain from the sale of real property to certain tax-exempt organizations (excluding the United States) if the taxpayer purchases property for use for conservation purposes within two years of such sale. Requires that the conservation purpose be protected in perpetuity. Increases the capital gains deduction for sale of property to qualified organizations for use for conservation purposes.

Bill· SS. 3023 (97th)referred

A bill to amend the Internal Revenue Code of 1954 to exempt from rules relating to foreign conventions all conventions, etc., held on domestic cruise ships and on certain foreign cruise ships which port in qualified Caribbean Basin countries.

United States · United States Congress · 1 October 1982

Amends the Internal Revenue Code to revise requirements for the deduction of expenses incurred in attending a convention, seminar, or other meeting held on a domestic cruise ship and to extend eligibility for such deduction to foreign cruise ships in specified Caribbean Basin countries. Permits the President to disqualify countries under certain conditions.

Bill· HRH.R. 7273 (97th)referred

A bill to amend the Internal Revenue Code of 1954 to make permanent the exclusion from gross income of interest received from All Savers certificates, to increase the maximum dollar amount of such exclusion, and for other purposes.

United States · United States Congress · 1 October 1982

Amends the Internal Revenue Code to make permanent the exclusion from gross income of interest received on all savers certificates. Removes the lifetime maximum exclusion limitation.

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