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51 records in US in 1983
United States · United States Congress · 18 November 1983
Job Opportunity Act of 1983 - Amends the Internal Revenue Code to extend the expiration date for the targeted jobs tax credit from December 31, 1984, to December 31, 1989.
United States · United States Congress · 18 November 1983
High Technology Research and Scientific Education Act of 1983 - Title I: The Credit for Increasing Research Activities; ACRS for R&D Equipment - Amends the Internal Revenue Code to make permanent the tax credit for research and development (R&D) expenditures. Modifies the definition of qualified research for purposes of the R&D credit to narrow the category of eligible activities for which the credit is allowable. Makes depreciation of research equipment eligible for the R&D credit. Eliminates the special three-year accelerated cost recovery system (ACRS) category for research equipment. Increases contract research expenses eligible for R&D credit purposes to 75 percent of the amount paid to others for research on the taxpayer's behalf. Provides that in-house and contract research expenses paid or incurred by a regular corporation will constitute qualified research expenses for R&D credit purposes. Provides that in the case of research being conducted in partnership form, the "in carrying on" test is applied at the partnership level, and the credit is apportioned among the partners in accordance with general partnership rules. Title II: Promotion of University Research and Scientific Education - Establishes a new income tax credit equal to 25 percent of payments to universities for basic research which exceed a fixed, maintenance-of-effort floor. Calculates the maintenance-of-effort floor as the greater of the annual average of university basic research payments over 1982-1983 or one percent of the average annual R&D budget over 1981-1983. Treats the portion of the university basic research payments which is not in excess of the maintenance-of-effort floor as contract research expenses eligible for purposes of computing the regular incremental R&D credit. Allows corporations an income tax deduction for contributions of scientific and technical property or services to an institution of higher education. Defines scientific property to mean computer software or other equipment used in a trade or business, which is donated for the direct education of students and faculty, for research and experimentation, or for research training in the United States in mathematics, the physical or biological sciences, engineering, or computer science. Sets forth a formula for determining the amount of the allowable deduction for contributions of scientific property or services. Limits the amount of such deduction to ten percent of taxable income computed without regard to specified deductions. 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.
United States · United States Congress · 18 November 1983
Employee Stock Ownership Assistance Act - Title I: Sets forth the short-title of this Act and specifies that all amendments made by this Act shall be considered as amendments to the Internal Revenue Code. Title II: Amends the Internal Revenue Code to allow an income tax deferral in the case of a transfer to an individual of stock in a corporation pursuant to an employee stock option, if both the corporation and the individual elect. Allows such a deferral until such time as a disposition of such stock occurs.
United States · United States Congress · 18 November 1983
Amends the Internal Revenue Code to provide a permanent rule for the reformation of charitable split interest instruments for purposes of meeting the requirement for the tax deduction for gifts of split interests to charity. Requires that the charitable and noncharitable interests in the split interest trust generally remain the same before and after the reformation. Treats the premature death of an income beneficiary of a charitable remainder trust as the equivalent of a reformation.
United States · United States Congress · 18 November 1983
Simpliform Tax Act - Amends the Internal Revenue Code to revise the income tax rates into a single rate schedule for all individual taxpayers. Provides for cost-of-living adjustments to such tax rates. Provides that State community property laws shall not apply to the income of married individuals for income tax purposes. Defines "taxable income" for purposes of this Act. Allows an individual income tax credit of $250 (adjusted for inflation) for a taxpayer and dependents in lieu of the personal tax exemption. Repeals specified income tax credits, deductions and exclusions. Restricts certain income tax credits and deductions to corporate taxpayers. Increases the amount of social security and tier one railroad retirement benefits includible in gross income. Includes in gross income the following items of income: (1) prizes and awards; (2) welfare payments; (3) a certain percentage of railroad retirement benefits (other than tier one benefits); (4) unemployment compensation; (5) the increase in the cash surrender value of life insurance policies; and (6) the cost of group-term life insurance purchased for employees. Limits the income tax exclusion for veterans' benefits. Disallows an income tax deduction for entertainment, amusement, or recreation expenses. Allows an income tax credit for the following items of expense: (1) medical expenses; (2) interest paid with respect to a principal residence; (3) charitable contributions made by individual taxpayers; and (4) local taxes. Specifies dollar and percentage limitations for such credits. Provides for cost-of-living adjustments to the basis of property for purposes of determining gain or loss on such property. Revises withholding of income tax requirements. Defines "section 11 corporation" to exclude S corporations and personal holding corporations. Repeals the requirement that married couples file a joint tax return. Sets forth rules for the allocation of items of income and expense between spouses. Directs the Secretary of the Treasury to conduct a study of the corporate income tax and to submit such study to the Congress.
United States · United States Congress · 18 November 1983
Amends the Internal Revenue Code to provide an additional ten percent investment tax credit for expenditures for soil or water conservation property. Defines "soil or water conservation property" as certain irrigation equipment (the use of which is certified by the Soil Conservation Service) or the portion of the basis of qualified land which is attributable to specified conservation improvements made by the taxpayer. Treats a taxpayer who has paid or incurred an assessment with respect to property used by a soil or water conservation or drainage district as having acquired a portion of such property. Provides that soil or water conservation property shall cease to be qualified for the investment tax credit provided by this Act if the taxpayer discontinues the business of farming within five years after the date on which the property was placed in service. Provides that the amount of the deduction allowed under the accelerated cost recovery system for irrigation property qualified under this Act shall be determined according to a straight-line method of depreciation.
United States · United States Congress · 18 November 1983
Displaced Homemakers Opportunity Act - Amends the Internal Revenue Code to allow employers an income tax credit for expenses of occupational training, received either on the job or through a qualified training organization, of displaced homemakers. Defines "displaced homemaker" as an individual who: (1) was a homemaker for five years; (2) had no, or insufficient, occupational skills at the time of hiring; (3) entered the work force due to the death or disability of, or divorce from, the wage-earning spouse; and (4) is employed by the taxpayer at the close of the taxable year. Excludes from such definition any individual with respect to whom the taxpayer has been allowed a targeted jobs tax credit. Provides for the recapture of the tax benefit received under this Act in the event the taxpayer discharges a displaced homemaker without reasonable cause.
United States · United States Congress · 18 November 1983
Amends the Internal Revenue Code to increase to a maximum of $2,000 the amount which may be contributed to an individual retirement account on behalf of a homemaker who performs an average of six hours of volunteer services per week for charities.
United States · United States Congress · 18 November 1983
Amends the Internal Revenue Code to permit members of tax-exempt religious and apostolic organizations to claim a share of any investment tax credit accruing to such organizations from taxable business activity.
United States · United States Congress · 18 November 1983
High Technology Research and Scientific Education Act of 1983 - Title I - The Credit for Increasing Research Activities; ACRS for R&D Equipment - Amends the Internal Revenue Code to make permanent the tax credit for research and development (R&D) expenditures. Modifies the definition of qualified research for purposes of the R&D credit to narrow the category of eligible activities for which the credit is allowable. Makes depreciation of research equipment eligible for the R&D credit. Eliminates the special three-year accelerated cost recovery system (ACRS) category for research equipment. Increases contract research expenses eligible for R&D credit purposes to 75 percent of the amount paid to others for research on the taxpayer's behalf. Provides that in-house and contract research expenses paid or incurred by a regular corporation will constitute qualified research expenses for R&D credit purposes. Provides that in the case of research being conducted in partnership form, the "in carrying on" test is applied at the partnership level, and the credit is apportioned among the partners in accordance with general partnership rules. Title II - Promotion of University Research and Scientific Education - Establishes a new income tax credit equal to 25 percent of payments to universities for basic research which exceed a fixed, maintenance-of-effort floor. Calculates the maintenance-of-effort floor as the greater of the annual average of university basic research payments over 1982-1983 or one percent of the average annual R&D budget over 1981-1983. Treats the portion of the university basic research payments which is not in excess of the maintenance-of-effort floor as contract research expenses eligible for purposes of computing the regular incremental R&D credit. Allows corporations an income tax deduction for contributions of scientific and technical property or services to an institution of higher education. Defines scientific property to mean computer software or other equipment used in a trade or business, which is donated for the direct education of students and faculty, for research and experimentation, or for research training in the United States in mathematics, the physical or biological sciences, engineering, or computer science. Sets forth a formula for determining the amount of the allowable deduction for contributions of scientific property or services. Limits the amount of such deduction to ten percent of taxable income computed without regard to specified deductions. 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.
United States · United States Congress · 18 November 1983
Amends the Internal Revenue Code to make permanent the present one percent rate for deductible additions to a bank's bad debt loss reserve account. Modifies the experience method of determining amounts necessary to sustain such a reserve account to allow a taxpayer to use an alternate method of determining reasonable additions to reserve accounts.
United States · United States Congress · 18 November 1983
Amends the Internal Revenue Code to allow individuals who are renters of their principal residences an income tax credit for 25 percent of their proportionate share of the State and local real property taxes imposed upon the property on which the residence is located. Limits the amount of the credit to the amount of rent paid by the taxpayer during the taxable year.
United States · United States Congress · 18 November 1983
Amends the Internal Revenue Code to exclude from gross income a corporate stock distribution to a stockholder based upon the reinvestment of stock dividends in the corporation by such stockholder pursuant to his election to participate in a qualified dividend reinvestment plan. (Present law limits such exclusion to dividend reinvestment in stock of public utilities.) Limits the amount of such exclusion to $1,500 per taxable year ($3,000 in the case of a joint return.)
United States · United States Congress · 18 November 1983
Amends the Internal Revenue Code to allow members of the uniformed services to deduct expenses related to tax-exempt housing allowances.
United States · United States Congress · 18 November 1983
Amends the Internal Revenue Code to eliminate the percentage limitation on the income tax deduction for nonbusiness casualty losses enacted by the Tax Equity and Fiscal Responsibility Act of 1982.
United States · United States Congress · 18 November 1983
Public Charity Tax Penalty Reform Act of 1983 - Amends the Internal Revenue Code to exempt officials of public charities who serve on a volunteer or part time basis from the tax penalties for willful failure to collect and pay over tax.
United States · United States Congress · 18 November 1983
Amends the Internal Revenue Code to allow members of the clergy and members of the uniformed services to deduct expenses related to tax-exempt housing and subsistence allowances.
United States · United States Congress · 18 November 1983
Tax Equity for Women Act of 1983 - Amends the Internal Revenue Code to allow married individuals to compute the amount of their income tax deduction for contributions to retirement savings accounts on the basis of the earnings of their spouse. Treats alimony as compensation for purposes of determining an individual's income tax deduction for retirement savings. Grants tax-exempt status to certain organizations which provide nonresidential dependent care to the general public. Increases the income tax credit for household and dependent care services for low and moderate income taxpayers.
United States · United States Congress · 17 November 1983
World Peace Tax Fund Act - Amends the Internal Revenue Code to permit conscientious objectors to designate their income, estate, or gift tax payments for nonmilitary purposes. Establishes within the Treasury a World Peace Tax Fund to receive such tax payments. Defines a conscientious objector as an individual who is opposed to war in any form and who has been exempted from combat training in the Armed Forces under the Military Selective Service Act, or who satisfactorily demonstrates that he is conscientiously opposed to war in any form. Requires tax forms to contain a checkoff for taxpayers who wish to claim conscientious objector status and designate their tax payments for the World Peace Tax Fund. Permits the setting aside of criminal or civil penalties imposed upon a taxpayer for nonpayment of tax prior to 1979 if the taxpayer pays the tax and satisfactorily establishes that the nonpayment was due to his religious beliefs. Directs the Comptroller General to determine the percentage of actual appropriations made by the United States from the Federal budget during the preceding fiscal year for military purposes. Requires the publication of such information in the Congressional Record. Establishes a World Peace Tax Fund Board of Trustees. Sets forth the membership structure and duties of the Board. Authorizes appropriations.
United States · United States Congress · 17 November 1983
Employee Stock Ownership Act of 1983 - Amends the Internal Revenue Code to provide for the nonrecognition of gain on stock sold to: (1) an employee stock ownership plan; (2) a tax credit employee stock ownership plan; or (3) an eligible worker-owned cooperative, if within a specified period of time qualified replacement property is purchased by the taxpayer. Defines "qualified replacement property" as any security issued by a domestic corporation: (1) which does not have passive investment income in excess of a specified limitation; and (2) the equity capital of which does not exceed $10,000,000. Allows an income tax deduction for cash dividends paid with respect to employer stock which is held by a tax credit employee stock ownership plan or an employee stock ownership plan which is a stock bonus plan. Extends the partial exclusion for dividends received to such amounts. Excludes from gross income 50 percent of interest received by a bank, an insurance company, or other lender on loans used by an employee stock ownership plan to acquire employer securities. Provides for a reduction in the capital gains tax with respect to sales of stock in employee-owned corporations. Sets forth special rules for the calculation of such reduction. Relieves an estate of liability for payment of the estate tax to the extent that amounts of the tax are attributable to employer securities transferred to an employee stock ownership plan pursuant to a written agreement guaranteeing that the tax will be paid by the plan in an amount equal to the lesser of: (1) the amount of the tax imposed upon the acquired employer securities; or (2) the amount of the tax imposed on the gross estate reduced by the sum of allowable credits. Permits the payment of such tax in installments. Exempts such transfers from the tax on prohibited transactions. Treats as charitable contributions certain contributions to an employee stock ownership plan. Specifies a qualification test for contributions to receive such treatment. Allows certain small business corporations (subchapter S corporations) to maintain a tax credit employee stock ownership plan or an employee stock ownership plan. Permits recaptured employee stock ownership plan investment tax credits to be used to reduce contributions to payroll based tax credit employee stock ownership plans.
United States · United States Congress · 17 November 1983
Amends the Internal Revenue Code to increase from 50 to 75 percent of adjusted gross income the ceiling on the income tax deduction for charitable contributions. Extends from five to 15 years the carryover period for unused charitable contribution deductions. Limits the amount of the charitable deduction for certain capital gain property held less than five years to the adjusted basis of such property.
United States · United States Congress · 17 November 1983
Amends the Internal Revenue Code to provide a limited income tax credit to employers for 50 percent of expenses incurred or paid by an employer in providing dependent care assistance for dependents of employees.
United States · United States Congress · 17 November 1983
Amends the Internal Revenue Code to provide that no portion of a Federal estate tax liability may be assessed or collected if an appellate administrative conference has been requested with respect to any portion of such liability and such conference is not commenced within 90 days after such request.
United States · United States Congress · 17 November 1983
Progressive Consumption Tax Act of 1983 - Title I: Progressive Consumption Tax - Amends the Internal Revenue Code to repeal the individual income tax. Imposes in lieu of the individual income tax a progressive consumption tax based, among other factors, upon the net increase or decrease in an individual's investment and savings. Repeals the corporate income tax. Imposes in lieu of the corporate income tax a tax on the taxable consumption of every corporation. Imposes a minimum tax on corporations which accumulate certain levels of surplus income. Increases the amount of the personal tax exemption from $1,000 to $2,000. Repeals specified income tax credits, deductions and exclusions. Includes in gross income, for purposes of the progressive consumption tax, the following items of income: (1) prizes and awards; (2) the cost of group-term life insurance purchased for employees; (3) unemployment compensation; (4) social security and tier one railroad retirement benefits; and (5) gifts, bequests, devises and inheritances. Limits the income tax deduction for interest paid to that interest which is related to business or investment activity. Repeals the income tax deduction for real and personal property taxes. Limits the maximum amount of the income tax deduction for charitable contributions to five percent of a taxpayer's adjusted gross income. Modifies the deduction for medical expenses and casualty losses. Repeals the limitations on the allowance of capital losses. Provides that the amendments made by this Act shall apply to taxable years beginning after December 31, 1985. Title II: Modification of Estate and Gift Taxes - Repeals the amount of the unified tax credit against the estate tax applicable in 1987. Repeals the gift tax.
United States · United States Congress · 17 November 1983
Sets forth the rule for the consideration of H.R. 3959 (supplemental appropriations).
United States · United States Congress · 16 November 1983
Amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 ("Superfund") to extend the authorization of appropriations to the Hazardous Substance Response Trust Fund ("Response Trust Fund") for five additional years, through FY 1990. Provides that so much of the aggregate amount authorized to be appropriated for prior fiscal years as has not been appropriated shall be added to the specified amount authorized to be appropriated for each such fiscal year. Makes a conforming amendment extending by five years the period to be covered by the Secretary of the Treasury's annual report to the Congress on the management of the Response Trust Fund. Extends the authority to collect taxes conferred by such Act through FY 1990. Amends the Internal Revenue Code to provide for five-year extensions of provisions for an environmental tax on petroleum.
United States · United States Congress · 16 November 1983
Amends the Internal Revenue Code to provide that tax-exempt interest shall not be taken into account in determining the amount of social security benefits subject to tax.
United States · United States Congress · 16 November 1983
Amends the Tax Equity and Fiscal Responsibility Act of 1982 to delay for one year the effective date of special rules concerning top-heavy employee benefit plans (plans which discriminate in favor of highly compensated employees). Requires the Secretary of the Treasury to conduct a study of such special rules and report to specified committees of the Congress.
United States · United States Congress · 16 November 1983
Amends the Internal Revenue Code to allow an income tax credit for 20 percent of amounts paid or incurred for the acquisition and installation of security devices used to prevent the theft of controlled substances from certain pharmacies. Limits the credit to a maximum of $500. Terminates the credit for years after 1988.
United States · United States Congress · 16 November 1983
Constitutional Amendment - Prohibits total U.S. expenditures in any fiscal year from exceeding total receipts. Authorizes suspension of such prohibition in time of war or national emergency declared by Congress in a concurrent resolution adopted by each House of Congress.
United States · United States Congress · 15 November 1983
Amends the Internal Revenue Code to reduce the income tax deduction for business meals by 30 percent. Establishes a "National School Lunch Trust Fund" in the Treasury. Funds the Trust with the amount saved by reducing the business meal deduction. Finances programs established under the National School Lunch Act and the Child Nutrition Act of 1966 with funds appropriated from the National School Lunch Trust Fund.
United States · United States Congress · 14 November 1983
Amends the Internal Revenue Code to exempt from the excise taxes on gasoline and diesel and special motor fuels any such fuels sold for use in a taxicab. Makes permanent existing provisions for the refund of taxes paid on the sale of fuel for taxicabs. (Present law terminates such provisions after September 30, 1984.)
United States · United States Congress · 11 November 1983
Amends the Internal Revenue Code to exempt from Federal income taxes members of the armed forces or civilian employees of the United States who die as a result of hostile action outside the United States.
United States · United States Congress · 11 November 1983
Amends the Internal Revenue Code to extend until January 1, 1994, the rules relating to depreciation of expenditures to rehabilitate low-income rental housing.
United States · United States Congress · 11 November 1983
Amends the Internal Revenue Code to treat any legal entity which holds stock in a cooperative housing corporation as a tenant-stockholder (present law restricts such treatment to individuals). Requires a person who acquires stock in a cooperative housing corporation by operation of law (e.g., bankruptcy or inheritance) or an original seller to the corporation to obtain prior permission from the corporation to occupy the dwelling unit associated with the stock. Entitles the cooperative housing corporation to approve changes in occupancy where legal entities other than individuals own stock in the corporation. Allows a tenant-stockholder to carryover unused depreciation deductions in excess of basis to taxable years in which sufficient basis exists. Prohibits a tenant-stockholder from deducting a payment to a cooperative housing corporation which is used by the corporation for capital purposes (i.e., major improvements). Permits a tenant-stockholder to add such payments to the basis in his stock in the corporation.
United States · United States Congress · 10 November 1983
Amends the Internal Revenue Code to make permanent the exclusion from the gross income of employees for amounts paid by the employer to provide legal services.
United States · United States Congress · 10 November 1983
Amends the Internal Revenue Code to treat as ordinary income any gain realized by any one-percent (or more) stockholder in a stock sale transaction in which the consideration per share of stock exceeds the prevailing market price for such stock. Disallows all corporate income tax deductions attributable to such a transaction. Disallows corporate income tax deductions for any amounts paid by a corporation under a management protection agreement. Defines "management protection agreement" as any agreement in which the corporation guarantees continued payments to an employee whose employment is terminated within a specified period after a change in the ownership or control of the corporation. Exempts management protection agreements which do not discriminate in favor of highly compensated employees. Requires the beneficiary of a management protection agreement to include any payments received in gross income as ordinary income.
United States · United States Congress · 9 November 1983
Amends the Internal Revenue Code to allow an energy investment tax credit for equipment designed to use sail power on vessels. Specifies that qualified equipment shall include: (1) masts; (2) standing and running rigging; (3) sails; (4) deck hardware related to hoisting, trimming, or otherwise controlling sails; and (5) rotor systems. Specifies that such credit shall apply to periods after December 31, 1984, and prior to January 1, 1990.
United States · United States Congress · 9 November 1983
Repeals provisions of the Internal Revenue Code relating to the reporting by employers of tips in the case of certain food and beverage establishments.
United States · United States Congress · 9 November 1983
Extends the date upon which specified appropriations and authorities will expire from November 10, 1983, to February 29, 1984.
United States · United States Congress · 9 November 1983
Appropriates amounts as may be necessary in FY 1984 for projects or activities provided for in the following Acts: (1) the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriation Act, 1984, as reported by the conference committee on November 3, 1983; (2) the Department of Defense Appropriation Act, 1984, as passed the House of Representatives on November 2, 1983; (3) the Department of Agriculture, Rural Development and Related Agencies Appropriation Act, 1984, as reported by the conference committee on October 27, 1983; (4) the Treasury, Postal Service and General Government Appropriation Act, 1984, as passed the House of Representatives on October 27, 1983; and (5) the Foreign Assistance Appropriations Act, as provided for in Public Laws 97-377, and 98-63. Provides continuing appropriations for the following activities: (1) health planning activities, National Research Service Awards, Medical Library Assistance programs, and specified advisory boards authorized under the Public Health Service Act; (2) refugee and entrant assistance activities authorized under specified Acts; (3) child abuse prevention and treatment and adoption opportunities activities authorized by the Child Abuse Prevention and Treatment Act; (4) rehabilitation and handicapped research activities; (5) activities under the Domestic Volunteer Service Act of 1973; and (6) certain activities under the Trade Act of 1974. Declares that appropriations and funds made available and authority granted pursuant to this joint resolution shall remain available after November 11, 1983, until: (1) enactment of an appropriation for any project or activity provided for in this joint resolution; (2) enactment of the applicable appropriation Act by both Houses of Congress without any provision for such project or activity; or (3) February 29, 1984, whichever first occurs. Makes all expenditures made pursuant to this joint resolution chargeable to the applicable appropriation, fund, or authorization whenever a bill in which such applicable appropriations is contained is enacted into law. Places conditions on the availability of appropriated funds to El Salvador and Syria. Declares that appropriations made and authority granted pursuant to this joint resolution shall cover all obligations or expenditures for any project or activity. Amends the Department of Housing and Urban Development-Independent Agencies Appropriation Act, 1984, to extend the deferment of certain housing funds from January 1, 1984, until February 29, 1984. Declares that no provision in any appropriation Act for FY 1984 that makes the availability of any appropriation provided therein dependent upon the enactment of additional authorizing or other legislation shall be effective before February 29, 1984. Ratifies and confirms all obligations incurred in anticipation of the appropriations and authority provided in this joint resolution for the purposes of maintaining the minimum level of essential activities necessary to protect life and property and bring about orderly termination of other functions.
United States · United States Congress · 9 November 1983
Sets forth the rule for the consideration of H.J. Res. 413 (continuing appropriations).
United States · United States Congress · 8 November 1983
Amends the Internal Revenue Code to provide for the reporting of tips by large food or beverage establishments in lieu of allocation requirements if reported tips do not equal eight percent of gross receipts. Allows for a reduction of such percentage under certain circumstances.
United States · United States Congress · 8 November 1983
Directs the Secretary of Transportation to make apportionments in accordance with the interstate cost estimate for FY 1985 and 1986, and the interstate substitute cost estimate for FY 1984 and 1985.
United States · United States Congress · 8 November 1983
Child Support Enforcement Amendments of 1983 - Amends part D (Child Support and Establishment of Paternity) of title IV of the Social Security Act to revise the purposes of such part to provide that assistance in obtaining support will be available under part D to all children (whether or not eligible for aid under the Aid to Families With Dependent Children program) for whom such assistance is requested. Requires a State, under part D, to have enacted laws establishing, embodying, or requiring the use of the following procedures to increase the effectiveness of its part D program: (1) procedures for the withholding from income of support amounts; (2) procedures assuring the State will improve the enforcement of support obligations; (3) procedures to collect support from a State tax refund; (4) procedures under which liens are imposed against real and personal property for amounts of past-due support owed by an absent parent; (5) procedures for establishing a child's paternity; (6) procedures requiring an individual to give security or post a bond to secure payment of past-due support if the individual is an absent parent who has demonstrated a pattern of not making payments; (7) procedures by which information regarding the amount of past-due support owed by an absent parent residing in the State will be made available to any consumer credit bureau organization upon the request of such organization, subject to certain conditions; and (8) procedures under which support payments will be made under part D through the State agency administering the State's income withholding system at the request of either parent, even though no arrearages are involved. Sets forth the procedures (referred to in clause one above) for the withholding from income of support payments. Provides that under such procedures: (1) amounts withheld must comply with the support order; (2) withholding must be initiated without application in the case of a child who is already receiving services under part D, and will be initiated with an application in the case of any other child; (3) withholding must be carried out in full compliance with all procedural due process requirements and must begin as soon as feasible; (4) withholding must be administered by a public agency (or a publicly accountable agency) designated by the State, and amounts withheld must be expeditiously distributed; (5) the State must provide advance notice to each individual who will have payments withheld and information as to how to contest the withholding; (6) State law must give priority to support collection over any other legal process against the same wages; (7) there will be withholding from all forms of income; (8) provisions must be made for terminating withholding; and (9) arrangements will be made with other States providing for reciprocal withholding. Requires, in addition, under such procedures that: (1) an employer withhold ordered payments (which shall include a fee to be paid to the employer) when provided with written notice; (2) an employer be held liable to the State for failure to withhold; and (3) a fine be imposed on any employer who refuses to employ or takes disciplinary action against any individual subject to wage withholding because of the existence of the withholding and additional obligations imposed on the employer. Requires a State's laws to require withholding whenever arrearages occur, even if an application for services under part D is not filed. Provides exemptions from the requirements of this paragraph, subject to the Secretary of Health and Human Services' continuing review, for States demonstrating that the enactment of any of this paragraph's requirements will not improve the State's support enforcement program. Authorizes a State to use the funds available under part D for automated management systems to facilitate the development and improvement of income withholding procedures. Requires a State, whenever a family for whom support payments have been collected and distributed under part D ceases to receive assistance under part A (Aid to Families With Dependent Children) of title IV, to: (1) continue collecting support for up to three months; and (2) continue collection and payment to the family (without requiring reapplication) at the end of the three-month period on the same basis as in the case of individuals not receiving assistance under part A. Repeals the current 12 percent incentive payment which is based on collections made on behalf of AFDC families. Provides, under the new incentive payment provisions, that the basis incentive payment will be four percent of the State's AFDC collections plus four percent of the State's non-AFDC collections. Provides that to the extent that AFDC or non-AFDC collections exceed the State's combined AFDC and non-AFDC administrative costs, higher incentives will be paid on a graduated scale of up to ten percent of AFDC and ten percent of non-AFDC collections. Provides that the amount of incentive payments to be made to a State for any fiscal year shall be estimated by the Secretary before the beginning of such year and that the Secretary shall make such payments for such year on a quarterly basis, with the payments being reduced or increased to compensate for any prior overpayments or underpayments. Authorizes the Secretary to make grants, in order to encourage and promote the development and use of more effective methods of enforcing support obligations under part D in cases where either the children on whose behalf the support is sought or their absent parents do not reside in the State where such cases are filed, to States proposing to undertake new or innovative methods of support collection in such cases. Authorizes appropriations for such grants. Requires: (1) review of a State's part D program at least once every three years; and (2) the operation by a State of a child support program (under part A) which is substantial compliance with the State's part D plan. Replaces current penalty provisions under part A with graduated penalties of two, three, and five percent in cases where a State's part D program does not meet applicable requirements. Amends part A (General Provisions) of title XI of the Social Security Act to require any demonstration project undertaken which assists in promoting the objectives of part D of title IV to: (1) be designed to improve the financial well-being of children, and prohibit modifications in the child support program which would have the effect of disadvantaging children in need of support; and (2) not result in increased costs to the Federal Government under part A of title IV. Provides, under part D, that amounts collected by a State as child support on behalf of a child for whom a public agency is making foster care maintenance payments under part E (Foster Care and Adoption Assistance) of title IV: (1) shall be retained by the State to the extent necessary to reimburse it for foster care maintenance payments made; (2) shall be paid to the public agency responsible for supervising the placement of a child to the extent that amounts collected exceed foster care maintenance payments made with respect to the child but not amounts required by a court order to be paid on behalf of the child; and (3) shall be retained by the State if any portion of the amounts collected remains after making the payments required above, to the extent that such portion is necessary to reimburse the State for any foster care maintenance payments made for a child. Requires any balance to be paid to the State agency responsible for supervising child care placement. Requires a State, under part E, where appropriate, to take all steps to secure an assignment to the State of any rights to support on behalf of each child receiving foster care maintenance payments. Requires collection by a State of spousal support under part D. (Current law permits such collection.) Requires the Secretary's annual report under part D to include the payment status of all active child support cases in each State, with specific information concerning: (1) interstate cases; and (2) the number of cases in certain defined categories. Requires a State, under part D, to regularly publicize the availability of child support enforcement services, including a telephone number or address where further information can be obtained. Requires a State, as a condition of eligibility for Federal payments under part A or D of title IV, to establish a State Commission on Child Support to examine, investigate, and study the operation of the State's child support system so as to determine the extent to which the system has been successful in securing support and parental involvement for both AFDC and non-AFDC children. Requires a report from the Commission. Permits waivers of the requirement for a Commission in a State if the State already has its own commission, which is making satisfactory progress towards effective child support enforcement, or has in effect objective standards for child support obligations. Directs the Secretary to approve a request from the State of Wisconsin to waive any requirement of part A or D of title IV so as to permit modifications of such State's programs under parts A and D in order to enable such State to make an adequate test of its Child Support Initiative, provided certain conditions are met.
United States · United States Congress · 8 November 1983
Amends the Internal Revenue Code to exempt interests in real property held by nonresident aliens or foreign corporations and used in the conduct of an active trade or business from the operation of the rules enacted by the United States Foreign Investment in Real Property Tax Act of 1980 providing for the taxation of gain from such investments.
United States · United States Congress · 8 November 1983
Extends, until November 17, 1983, the continuing appropriations made by Public Law 98-107 for specified Federal projects and activities which have not yet received funds beyond FY 1982.
United States · United States Congress · 8 November 1983
Sets forth the rule for the consideration of H.R. 2755 (Federal Communications Commission funding).
United States · United States Congress · 4 November 1983
Amends the Internal Revenue Code to exempt from Federal income taxes members of the armed forces who die as a result of hostile action outside the United States.
United States · United States Congress · 4 November 1983
Child Support Equity Study Act of 1983 - Directs the Secretary of Health and Human Services to conduct a study to determine and evaluate: (1) various guidelines, formulas, and approaches for the establishment of child support amounts, with particular emphasis on methods to ensure that the standard of living of the child is at least comparable to that of the absent parent; and (2) methods to ensure that child support amounts are adjusted on a periodic basis to reflect changes in the cost of living, to the extent that the absent parent's income has kept pace with such changes, while making certain that the necessity of initiating such adjustments will not impose an undue burden on the custodial parent. Directs the Secretary to appoint an advisory commission to advise and assist in the conduct of the study and the formulation of recommendations. Requires that such commission include representatives of custodial and absent parents, persons with professional expertise on child support issues in such fields as law and economics, members of the judiciary, and persons with expertise in court administration and the administration of child support programs. Directs the Secretary to submit to the Congress, within two years after enactment of this Act, a report on such study, with findings and recommendations for standards or guidelines for equitable child support amounts and adjustments.