A bill to amend the Internal Revenue Code of 1954 to extend tax-exempt status to organizations providing dependent care for the purpose of enabling individuals to be gainfully employed.
1982-06-24: Referred to House Committee on Ways and Means.
Safe Harbor Leasing Reform Act of 1982
1982-08-19: See H.R.4961.
Tax Treatment of Partnership Items Act of 1982
1982-08-19: See H.R.4961.
A bill to amend the Internal Revenue Code of 1954 with respect to the application of the investment tax credit at risk rules in the case of certain subchapter S corporations.
1982-05-19: Referred to House Committee on Ways and Means.
A bill to amend the Internal Revenue Code of 1954 to allow certain profit sharing plan contributions to be made on behalf of individuals who are permanently and totally disabled.
1982-04-29: Referred to House Committee on Ways and Means.
Medicare Long-Term Care Act of 1982
1982-04-29: Referred to Subcommittee on Public Assistance and Unemployment Compensation.
Enterprise Zone Tax Act of 1982
1982-04-15: Referred to Subcommittee on Housing and Community Development.
Taxpayer Compliance Improvement Act of 1982
1982-05-18: Committee Hearings Held.
A bill to amend section 170 of the Internal Revenue Code of 1954 to increase the amounts that may be deducted for maintaining exchange students as members of the taxpayer's household.
1982-02-24: Referred to House Committee on Ways and Means.
A bill to amend the Internal Revenue Code of 1954 to provide for the nonrecognition of gain on sales and exchanges of capital assets when the proceeds are reinvested in securities issued by domestic corporations.
1982-02-24: Referred to House Committee on Ways and Means.
A bill to amend the Internal Revenue Code of 1954 to prohibit the granting of tax-exempt status to organizations maintaining schools with racially discriminatory policies.
1982-01-25: Referred to House Committee on Ways and Means.
A bill to amend the Internal Revenue Code of 1954 to deny the deduction for amounts paid or incurred for certain advertisements carried by certain foreign broadcast undertakings.
1981-12-14: Referred to House Committee on Ways and Means.
A bill to amend the Internal Revenue Code of 1954 to provide that certain museums will not be treated as private foundations.
1981-12-10: Referred to House Committee on Ways and Means.
Minimum Tax Amendments Act of 1981
1981-12-14: Referred to House Committee on Ways and Means.
A bill to amend sections 403(b)(2) and 403(b)(3) of the Internal Revenue Code of 1954 with respect to computation of the exclusion allowance for ministers and lay employees of a church; to add a new section 403(b)(9) to clarify that a section 403(b) annuity contract includes an annuity contract of a church, including a church pension board; to conform section 403(c) with recent amendments to section 402(a)(1); to amend section 415(c)(4) to extend the special elections for section 403(b) annuity contracts to employees of churches or conventions or associations of churches and their agencies; to add a new section 415(c)(8) to permit a de minimis contribution amount in lieu of such elections; and to make a clarifying amendment to section 415(c) by adding a new paragraph (9) and conforming amendments to sections 415(d)(1), 415(d)(2), and 403(b)(2)(B).
1981-11-20: Referred to House Committee on Ways and Means.
A bill to amend the Internal Revenue Code of 1954 to provide an additional 3 years to amend governing instruments to meet the requirements for gifts of split interests to charity, and for other purposes.
1981-11-18: Referred to House Committee on Ways and Means.
A bill to amend the Internal Revenue Code of 1954 to provide that a dividend paid by a corporation directly to certain charitable organizations at the direction of a shareholder shall be treated as a charitable contribution of the corporation, and to exclude such dividend from the income of such shareholder.
1981-11-16: Referred to House Committee on Ways and Means.
Debt Collection Act of 1982
1982-10-25: Became Public Law No: 97-365.
Independent Contractor Tax Status Clarification Act of 1981
1982-06-11: Subcommittee Hearings Held.
A bill to exempt the United States Capitol Historical Society from certain taxes.
1983-01-12: Became Public Law No: 97-447.