legislation

Congressional bills and resolutions from Congress.gov, filtered to policy areas relevant to environmental, health, agriculture, and wildlife regulation.

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

290 rows where congress = 95 and policy_area = "Income tax" sorted by introduced_date descending

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  • Income tax · 290 ✖

congress 1

  • 95 · 290 ✖
bill_id congress bill_type bill_number title policy_area introduced_date ▲ latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
95-hr-14321 95 hr 14321 A bill to amend the Internal Revenue Code of 1954 to allow individuals who are participants in employer pension plans a deduction for their contributions to individual retirement plans, and to increase the amount of the credit for the elderly. Income tax 1978-10-13 1978-10-13 Referred to House Committee on Ways and Means. House Rep. Hannaford, Mark W. [D-CA-34] CA D H000166 0 Amends the Internal Revenue Code to permit individuals who are fully vested in a tax-exempt employer pension plan an income tax deduction for cash contributions to an individual retirement account. Limits the amount of such deduction to five percent of the individual's compensation for the taxable year or $500, whichever is less. Increases the adjusted gross income limitation on the tax credit for the elderly, increases the allowable amount of such credit, and provides an annual cost-of-living adjustment for the credit. 2024-08-01T20:07:17Z  
95-hr-14314 95 hr 14314 A bill to amend the Internal Revenue Code of 1954 to provide individuals a credit against income tax for amounts paid or incurred for certain State and local individual income taxes and to repeal the deduction for such taxes, State and local general sales taxes, and State and local taxes on gasoline and other motor fuels. Income tax 1978-10-12 1978-10-12 Referred to House Committee on Ways and Means. House Rep. Solarz, Stephen J. [D-NY-13] NY D S000673 5 Amends the Internal Revenue Code to allow a credit against the tax liability of an individual equal to 50 percent of the State and local income taxes paid by such individual in a taxable year. Limits the allowable credit to 20 percent of such individual's tax liability. Disallows income tax deductions for State and local individual income taxes, State and local general sales taxes, and State and local taxes on gasoline and other motor fuels. 2024-08-01T20:07:08Z  
95-s-3538 95 s 3538 A Bill to to amend the Internal Revenue of 1954 with respect to the period for including in gross income certain advance payments accrued by life care communities. Income tax 1978-09-29 1978-09-29 Referred to Senate Committee on Finance. Senate Sen. Magnuson, Warren G. [D-WA] WA D M000053 0 Amends the Internal Revenue Code to permit an accrual basis taxpayer who operates a life care community to include in gross income over a ten-year period an amount paid by an individual incident to becoming a resident of such life care community. Defines "life care community" as a community owned or leased by the taxpayer which provides housing and health care services for permanent residents (age 60 or older) and which contains separate dwelling units available for rental for at least 100 residents. 2024-08-01T20:11:02Z  
95-hr-14102 95 hr 14102 Targeted Tax Relief Act Income tax 1978-09-18 1978-09-18 Referred to House Committee on Ways and Means. House Rep. LaFalce, John J. [D-NY-36] NY D L000556 5 Targeted Tax Relief Act - Amends the Internal Revenue Code to allow manufacturers planning property eligible for the investment tax credit in designated "labor surplus" areas to take double investment tax credits and depreciation deduction for the property. Doubles the allowable deduction for real property taxes on realty used in connection with this property. 2025-09-02T17:11:36Z  
95-hr-14103 95 hr 14103 Anti-Inflation Tax Relief Act Income tax 1978-09-18 1978-09-18 Referred to House Committee on Ways and Means. House Rep. LaFalce, John J. [D-NY-36] NY D L000556 3 Anti-Inflation Tax Relief Act - Amends the Internal Revenue Code to provide for annual cost-of-living adjustments to the individual income tax rates, personal exemption amounts, withholding tax amounts and the minimum amounts of income which necessitate filing a return. 2025-09-02T17:11:36Z  
95-hr-14091 95 hr 14091 Anti-Inflation Tax Reduction and Indexing Act Income tax 1978-09-14 1978-09-14 Referred to House Committee on Ways and Means. House Rep. Traxler, Bob [D-MI-8] MI D T000356 3 Anti-Inflation Tax Relief Act - Amends the Internal Revenue Code to provide for annual cost-of-living adjustments to the individual income tax rates, personal exemption amounts, withholding tax amounts and the minimum amounts of income which necessitate filing a return. 2025-09-02T17:11:37Z  
95-hr-14035 95 hr 14035 A bill to amend the Internal Revenue Code of 1954 to provide that individuals will not be required to make declarations of estimated tax if the amount of estimated tax is less than $500. Income tax 1978-09-11 1978-09-11 Referred to House Committee on Ways and Means. House Rep. Archer, Bill [R-TX-7] TX R A000215 0 Amends the Internal Revenue Code to exempt taxpayers from a declaration of estimated income tax liability if the estimated amount of such liability is less than $500. Exempts the taxpayer from the addition to tax for failure to pay estimated income tax if the amount of such tax is less than $500. 2024-08-01T20:06:57Z  
95-hr-14004 95 hr 14004 Anti-Inflation Tax Reduction and Reform Act Income tax 1978-09-07 1978-09-07 Referred to House Committee on Ways and Means. House Rep. Gradison, Willis D., Jr. [R-OH-1] OH R G000349 3 Anti-Inflation Tax Reduction and Reform Act - Amends the Internal Revenue Code to provide cost-of-living adjustments for the individual income tax rates and withholding tables. 2025-09-02T17:11:32Z  
95-s-3476 95 s 3476 A bill to amend the Internal Revenue Code of 1954 to provide the same treatment, with respect to determination of sources of income, for interest paid by foreign branches of domestic banks and interest paid by foreign branches of domestic savings and loan institutions. Income tax 1978-08-25 1978-08-25 Referred to Senate Committee on Finance. Senate Sen. Matsunaga, Spark M. [D-HI] HI D M000250 0 Amends the Internal Revenue Code to provide the same tax treatment, with respect to determination of sources of income, for interest paid by foreign branches of domestic banks and interest paid by foreign branches of domestic savings and loan institutions. 2024-08-01T20:10:56Z  
95-hr-13923 95 hr 13923 Anti-Inflation Tax Reduction and Reform Act Income tax 1978-08-17 1978-08-17 Referred to House Committee on Ways and Means. House Rep. Gradison, Willis D., Jr. [R-OH-1] OH R G000349 8 Anti-Inflation Tax Reduction and Reform Act - Amends the Internal Revenue Code to provide cost-of-living adjustments for the individual income tax rates and withholding tables. 2025-09-02T17:11:31Z  
95-hr-13933 95 hr 13933 A bill to provide for the deferral of proposed arbitrage bond regulations. Income tax 1978-08-17 1978-08-17 Referred to House Committee on Ways and Means. House Rep. Pickle, J. J. [D-TX-10] TX D P000328 2 Prohibits the issuance of any proposed or final regulations pertaining to arbitrage bonds between August 1, 1978, and December 31, 1979. Invalidates certain Treasury regulations pertaining to arbitrage bonds. 2024-08-01T20:06:56Z  
95-hr-13952 95 hr 13952 Anti-Inflation Tax Reduction and Reform Act Income tax 1978-08-17 1978-08-17 Referred to House Committee on Ways and Means. House Rep. Gradison, Willis D., Jr. [R-OH-1] OH R G000349 3 Anti-Inflation Tax Reduction and Reform Act - Amends the Internal Revenue Code to provide cost-of-living adjustments for the individual income tax rates and withholding tables. 2025-09-02T17:11:31Z  
95-hr-13953 95 hr 13953 A bill to provide that non resident aliens are taxable on gain from the sale or exchange of farming property and underdeveloped real property at capital gains rates. Income tax 1978-08-17 1978-08-17 Referred to House Committee on Ways and Means. House Rep. Grassley, Chuck [R-IA-3] IA R G000386 1 Amends the Internal Revenue Code to subject to capital gains taxation the gain from the sale or exchange of farming property and undeveloped real property by a nonresident alien. 2024-08-01T20:06:56Z  
95-hr-13896 95 hr 13896 A bill to amend the Internal Revenue Code of 1954 to provide individuals a credit against income tax for amounts paid or incurred for certain State and local individual income taxes and to repeal the deduction for such taxes, State and local general sales taxes, and State and local taxes on gasoline and other motor fuels. Income tax 1978-08-16 1978-08-16 Referred to House Committee on Ways and Means. House Rep. Solarz, Stephen J. [D-NY-13] NY D S000673 0 Amends the Internal Revenue Code to allow a credit against the tax liability of an individual equal to 50 percent of the State and local income taxes paid by such individual in a taxable year. Limits the allowable credit to 20 percent of such individual's tax liability. Disallows income tax deductions for State and local individual income taxes, State and local general sales taxes, and State and local taxes on gasoline and other motor fuels. 2024-08-01T20:06:48Z  
95-hr-13871 95 hr 13871 A bill to amend the Internal Revenue Code of 1954 to provide that nonresident aliens are taxable on gain from the sale or exchange of farming property and undeveloped real property at capital gains rates. Income tax 1978-08-15 1978-08-15 Referred to House Committee on Ways and Means. House Rep. Grassley, Chuck [R-IA-3] IA R G000386 0 Amends the Internal Revenue Code to subject to capital gains taxation the gain from the sale or exchange of farming property and undeveloped real property by a nonresident alien. 2024-08-01T20:06:47Z  
95-s-3414 95 s 3414 A bill to amend the Internal Revenue Code of 1954 to provide that nonresident aliens are taxable on gain from the sale or exchange of farming property and undeveloped real property at capital gains rates. Income tax 1978-08-15 1978-08-15 Referred to Senate Committee on Finance. Senate Sen. Wallop, Malcolm [R-WY] WY R W000092 29 Amends the Internal Revenue Code to subject to capital gains taxation the gain from the sale or exchange of farming property and undeveloped real property by a nonresident alien. 2024-08-01T20:10:54Z  
95-hr-13825 95 hr 13825 Anti-Inflation Tax Reduction and Reform Act Income tax 1978-08-10 1978-08-10 Referred to House Committee on Ways and Means. House Rep. Gradison, Willis D., Jr. [R-OH-1] OH R G000349 1 Anti-Inflation Tax Reduction and Reform Act - Amends the Internal Revenue Code to provide cost-of-living adjustments for the individual income tax rates and withholding tables. 2025-09-02T17:11:24Z  
95-s-3394 95 s 3394 Anti-Inflation Tax Reduction and Reform Act Income tax 1978-08-10 1978-08-10 Referred to Senate Committee on Finance. Senate Sen. Brooke, Edward W. [R-MA] MA R B000871 0 Anti-Inflation Tax Reduction and Reform Act - Amends the Internal Revenue Code to provide cost-of-living adjustments for the individual income tax rates and withholding tables. 2025-09-02T17:14:28Z  
95-hr-13816 95 hr 13816 Distressed Area Tax Incentive Act Income tax 1978-08-09 1978-08-09 Referred to House Committee on Ways and Means. House Rep. McDade, Joseph M. [R-PA-10] PA R M000399 0 Distressed Area Tax Incentive Act - Amends the Internal Revenue Code to allow an additional ten percent investment tax credit for business property which is located in an area which has been designated by the Secretary of Labor as a "labor surplus" area. Allows an income tax deduction for depreciation on labor surplus area property equal to twice the amount otherwise allowable for the property. Increases the amount of earnings which an employer in a labor surplus area may accumulate in his business without incurring the accumulated earnings tax. Extends the credit for the employment of new employees to taxable years beginning after 1978. Allows an additional tax credit for the employment of new employees in labor surplus areas. Specifies a formula for determining the taxable income of a domestic international sales corporation (DISC) attributable to base period export gross receipts where such corporation earns taxable income in a labor surplus area. Permits the deferral of payment of income, unemployment, and social security taxes which are attributable to income earned in a labor surplus area to the end of the taxable year in which they are payable. 2025-09-02T17:11:23Z  
95-hr-13758 95 hr 13758 A bill to amend the Internal Revenue Code of 1954 to provide the same treatment, with respect to determination of sources of income, for interest paid by foreign branches of domestic banks and interest paid by foreign branches of domestic savings and loan institutions. Income tax 1978-08-07 1978-10-13 Measure passed House, amended. House Rep. Lederer, Raymond F. [D-PA-3] PA D L000187 0 Amends the Internal Revenue Code to provide the same tax treatment, with respect to determination of sources of income, to interest paid by foreign branches of domestic banks and interest paid by foreign branches of domestic savings and loan institutions. 2024-08-01T20:06:49Z  
95-hr-13768 95 hr 13768 Tax Rate Reduction Act Income tax 1978-08-07 1978-08-07 Referred to House Committee on Ways and Means. House Rep. Kemp, Jack [R-NY-38] NY R K000086 2 Tax Rate Reduction Act - Amends the Internal Revenue Code to reduce individual, corporate estate and trust income tax rates in 1979 and 1980 and to establish a permanent reduction in such rates for 1981 and succeeding years. Increases the surtax exemption to $100,000. 2025-09-02T17:11:25Z  
95-hr-13769 95 hr 13769 Individual Income Tax Rates Reduction Act Income tax 1978-08-07 1978-08-07 Referred to House Committee on Ways and Means. House Rep. Kemp, Jack [R-NY-38] NY R K000086 0 Individual Income Tax Rates Reduction Act - Amends the Internal Revenue Code to reduce individual and estate and trust income tax rates in 1979 and 1980 and to establish a permanent reduction in such rates for 1981 and succeeding years. 2025-09-02T17:11:25Z  
95-hr-13771 95 hr 13771 A bill to provide for the deferral of proposed Arbitrage Bond Regulations. Income tax 1978-08-07 1978-08-07 Referred to House Committee on Ways and Means. House Rep. Pickle, J. J. [D-TX-10] TX D P000328 2 Prohibits the issuance of any proposed or final regulations pertaining to arbitrage bonds between August 1, 1978, and December 31, 1979. Invalidates certain Treasury regulations pertaining to arbitrage bonds. 2024-08-01T20:06:49Z  
95-hr-13726 95 hr 13726 Tax Reduction Act Income tax 1978-08-03 1978-08-03 Referred to House Committee on Ways and Means. House Rep. Breaux, John B. [D-LA-7] LA D B000780 0 Tax Reduction Act - Amends the Internal Revenue Code to lower individual and corporate income tax rates. 2025-09-02T17:11:25Z  
95-hr-13732 95 hr 13732 A bill to amend the Internal Revenue Code of 1954 with respect to the period for including in gross income certain advance payments accrued by life care communities. Income tax 1978-08-03 1978-08-03 Referred to House Committee on Ways and Means. House Rep. Dicks, Norman D. [D-WA-6] WA D D000327 0 Amends the Internal Revenue Code to permit an accrual basis taxpayer who operates a life care community to include in gross income over a ten year period an amount paid by an individual incident to becoming a resident of such life care community. Defines "life care community" as a community owned or leased by the taxpayer which provides housing and health care services for permanent residents (age 60 or older) and which contains separate dwelling units available for rental for at least 100 residents. 2024-08-01T20:06:49Z  
95-hr-13691 95 hr 13691 Urban Growth Act Income tax 1978-08-02 1978-08-02 Referred to House Committee on Ways and Means. House Rep. Crane, Philip M. [R-IL-12] IL R C000873 8 Urban Growth Act - Amends the Internal Revenue Code to reduce corporate income tax rates. Increases the corporate surtax exemption to $100,000. Makes the regular investment tax credit permanent. Allows an additional ten percent investment tax credit for new property placed in depressed areas. Increases the limitations on the investment credit to allow it to offset 100 percent of the taxpayer's current liability. Increases the credit allowable for employment of new employees by an amount equal to one percent of the unemployment insurance wages paid to qualified employees during periods of unemployment exceeding seven percent nationally. Allows accelerated amortization of depreciable equipment (with a 60 month period) and facilities (with a period equal to one-half each facility's useful life) which are placed in high unemployment areas. Repeals the income tax exclusion of dividends received by individuals. Allows qualified domestic corporations an unlimited deduction for dividends paid. Provides flat limitations on corporate deductions for dividends from foreign corporations where the taxpayer is not claiming a net operating loss. Allows the current deduction of federally-required, nonproductive expenditures as business expenses. Provides for annual cost-of-living adjustments to depreciation allowances, property bases, and the interest paid on United States savings bonds and certificates, as well as the redemption value of all United States obligations of a year or more, including savings bonds and certificates. 2025-09-02T17:11:18Z  
95-hr-13711 95 hr 13711 Spending Limitation and Tax Reduction Act Income tax 1978-08-02 1978-08-02 Referred to House Committee on Ways and Means. House Rep. Holt, Marjorie S. [R-MD-4] MD R H000747 22 Spending Limitation and Tax Reduction Act - Title I: Spending Limitation - Places limits on increases in Congressional spending for fiscal years 1980, 1981, and 1982. Title II: Tax Reduction - Amends the Internal Revenue Code to reduce individual, estate and trust, and corporate income tax rates in 1979 and 1980, and to establish a permanent reduction in such rates for 1981 and succeeding years. Increases the surtax exemption for corporations to $100,000. 2025-09-02T17:11:25Z  
95-s-3370 95 s 3370 A bill to suspend certain Treasury Department and Internal Revenue Service action dealing with state and local financing. Income tax 1978-08-02 1978-08-02 Referred to Senate Committee on Finance. Senate Sen. Bentsen, Lloyd M. [D-TX] TX D B000401 0 Prohibits the issuance of any proposed or final regulations pertaining to arbitrage or industrial development bonds between August 1, 1978, and December 31, 1979. Invalidates certain Department of the Treasury regulations pertaining to arbitrage and industrial development bonds. 2024-08-01T20:10:54Z  
95-hr-13637 95 hr 13637 Tax Indexing Act Income tax 1978-07-28 1978-07-28 Referred to House Committee on Ways and Means. House Rep. Marriott, David Daniel [R-UT-2] UT R M000143 0 Tax Indexing Act - Amends the Internal Revenue Code to provide cost-of-living adjustments for the individual income tax rates and withholding tables. 2025-09-02T17:11:17Z  
95-hr-13622 95 hr 13622 Anti-Inflation Tax Reduction and Reform Act Income tax 1978-07-27 1978-07-27 Referred to House Committee on Ways and Means. House Rep. Gradison, Willis D., Jr. [R-OH-1] OH R G000349 4 Anti-Inflation Tax Reduction and Reform Act - Amends the Internal Revenue Code to provide cost-of-living adjustments for the individual income tax rates and withholding tables. 2025-09-02T17:11:17Z  
95-hr-13578 95 hr 13578 Spending Limitation and Tax Reduction Act Income tax 1978-07-24 1978-07-24 Referred to House Committee on Ways and Means. House Rep. Holt, Marjorie S. [R-MD-4] MD R H000747 24 Spending Limitation and Tax Reduction Act - Title I: Spending Limitation - Places limits on increases in Congressional spending for fiscal years 1980, 1981, and 1982. Title II: Tax Reduction - Amends the Internal Revenue Code to reduce individual, estate and trust, and corporate income tax rates in 1979 and 1980, and to establish a permanent reduction in such rates for 1981 and succeeding years. Increases the surtax exemption for corporations to $100,000. 2025-09-02T17:11:17Z  
95-hr-13550 95 hr 13550 Spending Limitation and Tax Reduction Act Income tax 1978-07-20 1978-07-20 Referred to House Committee on Ways and Means. House Rep. Holt, Marjorie S. [R-MD-4] MD R H000747 0 Spending Limitation and Tax Reduction Act - Title I: Spending Limitation - Places limits on increases in Congressional spending for fiscal years 1980, 1981, and 1982. Title II: Tax Reduction - Amends the Internal Revenue Code to reduce individual, estate and trust, and corporate income tax rates in 1979 and 1980, and to establish a permanent reduction in such rates for 1981 and succeeding years. Increases the surtax exemption for corporations to $100,000. 2025-09-02T17:11:16Z  
95-hr-13530 95 hr 13530 Anti-Inflation Tax Reduction and Reform Act Income tax 1978-07-19 1978-07-19 Referred to House Committee on Ways and Means. House Rep. Gradison, Willis D., Jr. [R-OH-1] OH R G000349 9 Anti-Inflation Tax Reduction and Reform Act - Amends the Internal Revenue Code to provide cost-of-living adjustments for the individual income tax rates and withholding tables. 2025-09-02T17:11:16Z  
95-hr-13542 95 hr 13542 Tax Cut Extension Act Income tax 1978-07-19 1978-07-19 Referred to House Committee on Ways and Means. House Rep. Vanik, Charles A. [D-OH-22] OH D V000047 14 Tax Cut Extension Act - Amends the Internal Revenue Code to extend until 1981: (1) the general tax credit; (2) the earned income credit; (3) withholding of tax requirements; (4) present corporate tax rates and the surtax extension; and (5) the credit for the employment of new employees. 2025-09-02T17:11:16Z  
95-hr-13544 95 hr 13544 Tax Rate Reduction Act Income tax 1978-07-19 1978-07-19 Referred to House Committee on Ways and Means. House Rep. Kemp, Jack [R-NY-38] NY R K000086 0 Tax Rate Reduction Act - Amends the Internal Revenue Code to lower individual and corporate income tax rates. 2025-09-02T17:11:16Z  
95-hr-13496 95 hr 13496 Anti-Inflation Tax Relief Act Income tax 1978-07-17 1978-07-17 Referred to House Committee on Ways and Means. House Rep. LaFalce, John J. [D-NY-36] NY D L000556 18 Anti-Inflation Tax Relief Act - Amends the Internal Revenue Code to provide for annual cost-of-living adjustments to the individual income tax rates, personal exemption amounts, withholding tax amounts and the minimum amounts of income which necessitate filing a return. 2025-09-02T17:11:10Z  
95-hr-13509 95 hr 13509 Anti-Inflation Tax Reduction and Indexing Act Income tax 1978-07-17 1978-07-17 Referred to House Committee on Ways and Means. House Rep. Traxler, Bob [D-MI-8] MI D T000356 0 Anti-Inflation Tax Reduction and Indexing Act - Amends the Internal Revenue Code to provide for annual cost-of-living adjustments to the individual income tax rates, personal exemption amounts, withholding tax amounts and the minimum amounts of income which necessitate filing a return. 2025-09-02T17:11:16Z  
95-hr-13453 95 hr 13453 Anti-Inflation Tax Reduction and Reform Act Income tax 1978-07-13 1978-07-13 Referred to House Committee on Ways and Means. House Rep. Evans, David W. [D-IN-6] IN D E000239 0 Anti-Inflation Tax Reduction and Reform Act - Amends the Internal Revenue Code to provide cost-of-living adjustments for the individual income tax rates and withholding tables. 2025-09-02T17:11:11Z  
95-hr-13470 95 hr 13470 Tax Reduction Act Income tax 1978-07-13 1978-07-13 Referred to House Committee on Ways and Means. House Rep. McDonald, Lawrence P. [D-GA-7] GA D M000413 0 Tax Reduction Act - Amends the Internal Revenue Code to lower individual and corporate income tax rates. 2025-09-02T17:11:11Z  
95-hr-13306 95 hr 13306 Anti-Inflation Tax Relief Act Income tax 1978-06-28 1978-06-28 Referred to House Committee on Ways and Means. House Rep. Hannaford, Mark W. [D-CA-34] CA D H000166 0 Anti-Inflation Tax Relief Act - Amends the Internal Revenue Code to provide for annual cost-of-living adjustments to the individual income tax rates, personal exemption amounts, withholding tax amounts and the minimum amounts of income which necessitate filing a return. 2025-09-02T17:11:03Z  
95-hr-13246 95 hr 13246 Tax Reduction Act Income tax 1978-06-22 1978-06-22 Referred to House Committee on Ways and Means. House Rep. Kemp, Jack [R-NY-38] NY R K000086 5 Tax Reduction Act - Amends the Internal Revenue Code to lower individual and corporate income tax rates. 2025-09-02T17:11:03Z  
95-hr-13252 95 hr 13252 A bill to amend the Internal Revenue Code of 1954 to provide that individual income tax rates and the deductions for personal exemptions shall be adjusted annually to reflect increases in the cost of living. Income tax 1978-06-22 1978-06-22 Referred to House Committee on Ways and Means. House Rep. Murphy, Morgan F. [D-IL-2] IL D M001101 0 Amends the Internal Revenue Code to provide for cost-of-living adjustments in individual income tax brackets and the personal exemption through calendar year 1981 based on the price index percentage (the percentage by which the price index for a current calendar year, as reported by the Secretary of Labor, exceeds such index for the immediately preceeding calendar year). Directs the Council on Wage and Price Stability to conduct a study of the impact of this Act on wages, prices, and federal tax revenues and to report to the President and Congress on its findings. 2024-08-01T20:06:24Z  
95-hr-13256 95 hr 13256 Tax Reduction Act Income tax 1978-06-22 1978-06-22 Referred to House Committee on Ways and Means. House Rep. Risenhoover, Theodore M. [D-OK-2] OK D R000268 0 Tax Reduction Act - Amends the Internal Revenue Code to lower individual and corporate income tax rates. 2025-09-02T17:11:03Z  
95-hr-13129 95 hr 13129 A bill to extend to all unmarried individuals the full tax benefits of income splitting now enjoyed by married individuals filing joint returns; and to remove rate inequities for married persons where both are employed. Income tax 1978-06-14 1978-06-14 Referred to House Committee on Ways and Means. House Rep. Green, S. William [R-NY-18] NY R G000417 0 Amends the Internal Revenue Code to provide identical income tax rates for single persons and married couples filing joint returns. Limits the earned income that must be reported by a married individual filing a separate return to the amount actually earned by that individual. 2024-08-01T20:06:25Z  
95-hr-13130 95 hr 13130 A bill to amend the Internal Revenue Code of 1954 to allow certain married individuals who file separate returns to be taxed as unmarried individuals. Income tax 1978-06-14 1978-06-14 Referred to House Committee on Ways and Means. House Rep. Green, S. William [R-NY-18] NY R G000417 0 Amends the Internal Revenue Code to apply the same tax rates to married persons filing separate returns as are presently applicable to unmarried individuals. 2024-08-01T20:06:16Z  
95-hr-13105 95 hr 13105 Urban Growth Act Income tax 1978-06-13 1978-06-13 Referred to House Committee on Ways and Means. House Rep. Crane, Philip M. [R-IL-12] IL R C000873 14 Urban Growth Act - Amends the Internal Revenue Code to reduce corporate income tax rates. Increases the corporate surtax exemption to $100,000. Makes the regular investment tax credit permanent. Allows an additional ten percent investment tax credit for new property placed in depressed areas. Increases the limitations on the investment credit to allow it to offset 100 percent of the taxpayer's current liability. Increases the credit allowable for employment of new employees by an amount equal to one percent of the unemployment insurance wages paid to qualified employees during periods of unemployment exceeding seven percent nationally. Allows accelerated amortization of depreciable equipment (with a 60 month period) and facilities (with a period equal to one-half each facility's useful life) which are placed in high unemployment areas. Repeals the income tax exclusion of dividends received by individuals. Allows qualified domestic corporations an unlimited deduction for dividends paid. Provides flat limitations on corporate deductions for dividends from foreign corporations where the taxpayer is not claiming a net operating loss. Allows the current deduction of federally-required, nonproductive expenditures as business expenses. Provides for annual cost-of-living adjustments to depreciation allowances, property bases, and the interest paid on United States savings bonds and certificates, as well as the redemption value of all United States obligations of a year or more, including savings bonds and certificates. 2025-09-02T17:10:57Z  
95-hr-13106 95 hr 13106 Urban Growth Act Income tax 1978-06-13 1978-06-13 Referred to House Committee on Ways and Means. House Rep. Crane, Philip M. [R-IL-12] IL R C000873 14 Urban Growth Act - Amends the Internal Revenue Code to reduce corporate income tax rates. Increases the corporate surtax exemption to $100,000. Makes the regular investment tax credit permanent. Allows an additional ten percent investment tax credit for new property placed in depressed areas. Increases the limitations on the investment credit to allow it to offset 100 percent of the taxpayer's current liability. Increases the credit allowable for employment of new employees by an amount equal to one percent of the unemployment insurance wages paid to qualified employees during periods of unemployment exceeding seven percent nationally. Allows accelerated amortization of depreciable equipment (with a 60 month period) and facilities (with a period equal to one-half each facility's useful life) which are placed in high unemployment areas. Repeals the income tax exclusion of dividends received by individuals. Allows qualified domestic corporations an unlimited deduction for dividends paid. Provides flat limitations on corporate deductions for dividends from foreign corporations where the taxpayer is not claiming a net operating loss. Allows the current deduction of federally-required, nonproductive expenditures as business expenses. Provides for annual cost-of-living adjustments to depreciation allowances, property bases, and the interest paid on United States savings bonds and certificates, as well as the redemption value of all United States obligations of a year or more, including savings bonds and certificates. 2025-09-02T17:10:57Z  
95-hr-13119 95 hr 13119 A bill to defer from income certain amounts deferred pursuant to State or local public employee deferred compensation plans. Income tax 1978-06-13 1978-06-13 Referred to House Committee on Ways and Means. House Rep. Devine, Samuel L. [R-OH-12] OH R D000279 0 Amends the Internal Revenue Code to direct the Secretary of the Treasury to issue regulations corresponding to the principles set forth in a certain private letter ruling relating to the exclusion from gross income of amounts deferred by participants in public deferred compensation plans. 2024-08-01T20:06:15Z  
95-hr-13045 95 hr 13045 A bill to defer from income certain amounts deferred pursuant to State or local public employee deferred compensation plans. Income tax 1978-06-08 1978-06-08 Referred to House Committee on Ways and Means. House Rep. Waggonner, Joe D., Jr. [D-LA-4] LA D W000018 6 Amends the Internal Revenue Code to direct the Secretary of the Treasury to issue regulations corresponding to the principles set forth in a certain private letter ruling relating to the exclusion from gross income of amounts deferred by participants in public deferred compensation plans. 2024-08-01T20:06:15Z  
95-hr-12897 95 hr 12897 World Peace Tax Fund Act Income tax 1978-05-31 1978-05-31 Referred to House Committee on Ways and Means. House Rep. Dellums, Ronald V. [D-CA-8] CA D D000222 1 World Peace Tax Fund Act - Establishes within the Treasury of the United States a special trust fund to be known as the World Peace Tax Fund. Provides that any taxpayer who has qualified as a conscientious objector, or who declares that he or she is conscientiously opposed to participation in war, within the meaning of the Military Selective Service Act, shall qualify to designate the payment of his or her income taxes to the fund. Makes provisions for the designation of income, estate, or gift tax payments for transfer to the World Peace Tax Fund. Provides for the computation and publication of the percentage of annual expenditures for military purposes. Provides that this portion of monies in the Fund shall remain in the Fund to accrue interest, and that the remaining portion shall be transferred to the general fund of the Treasury of the United States, not to be appropriated for any military purposes. Establishes a Board of Trustees of eleven members to authorize expenditures out of the Fund for research into peaceful solutions to international conflict, and for improvement of international health, education, and welfare. Requires the Board to submit its budget to the Congress, report to the President and Congress annually, and provide a complete accounting of all funds received and disbursed according to this Act. 2025-09-02T17:10:50Z  
95-s-3145 95 s 3145 A bill to extend the time period for Congressional study of certain fringe benefits. Income tax 1978-05-25 1978-05-25 Referred to Senate Committee on Finance. Senate Sen. Moynihan, Daniel Patrick [D-NY] NY D M001054 0 Postpones, until December 31, 1979, the effective date of the Internal Revenue Service's Revenue Ruling 76-453 which holds that (1) transportation expenses between an individual's residence and temporary place of work are not deductible and (2) reimbursement for such expenses by employers is includible in gross income. 2024-08-01T20:10:40Z  
95-hr-12804 95 hr 12804 A bill to provide that no employee benefit may be subject to Federal income tax unless such benefit is specifically identified by Federal law as being subject to such tax. Income tax 1978-05-22 1978-05-22 Referred to House Committee on Ways and Means. House Rep. Armstrong, William L. [R-CO-5] CO R A000219 0 Prohibits the taxation of any amount received by an employee as an employee benefit (other than any amount received as wages or compensation) unless Federal law specifically identifies such benefit as being subject to taxation. 2024-08-01T20:06:03Z  
95-hr-12809 95 hr 12809 Anti-Inflation Tax Reduction and Reform Act Income tax 1978-05-22 1978-05-22 Referred to House Committee on Ways and Means. House Rep. Gradison, Willis D., Jr. [R-OH-1] OH R G000349 6 Anti-Inflation Tax Reduction and Reform Act - Amends the Internal Revenue Code to provide cost-of-living adjustments for the individual income tax rates and withholding tables. 2025-09-02T17:10:49Z  
95-hr-12785 95 hr 12785 Individual Tax Relief Act Income tax 1978-05-18 1978-05-18 Referred to House Committee on Ways and Means. House Rep. Schulze, Richard T. [R-PA-5] PA R S000146 20 Individual Tax Relief Act - Amends the Internal Revenue Code to remove the $35,000 sales price limitation on the exclusion of residential sales gains by the elderly. Provides for the payment of interest on excess taxes withheld from individual's wages. Excludes the first $100 in interest from withdrawable savings accounts and debt securities. Provides for annual cost-of-living adjustments for personal exemptions and the individual tax rates. Allows an individual income tax credit of up to $100 for expenses paid for the education of the taxpayer, his spouse or any dependents. 2025-09-02T17:10:49Z  
95-hr-12750 95 hr 12750 A bill to amend the Internal Revenue Code of 1954 to allow a deduction for the purchase and installation of certain teletypewriters for use by individuals who are blind or deaf or whose speech is impaired and to allow certain individuals who are deaf an additional income tax exemption. Income tax 1978-05-17 1978-05-17 Referred to House Committee on Ways and Means. House Rep. Findley, Paul [R-IL-20] IL R F000123 0 Amends the Internal Revenue Code to allow up to a $200 income tax deduction for one half of the expenses incurred for the installation and purchase of a teletypewriter for use by individuals whose sight, hearing, or speech is impaired. Permits an additional income tax exemption for a taxpayer or his spouse who is deaf. 2024-08-01T20:05:58Z  
95-hr-12687 95 hr 12687 Targeted Tax Relief Act Income tax 1978-05-11 1978-05-11 Referred to House Committee on Ways and Means. House Rep. LaFalce, John J. [D-NY-36] NY D L000556 20 Targeted Tax Relief Act - Amends the Internal Revenue Code to allow manufacturers planning property eligible for the investment tax credit in designated "labor surplus" areas to take double investment tax credits and depreciation deduction for the property. Doubles the allowable deduction for real property taxes on realty used in connection with this property. 2025-09-02T17:10:43Z  
95-hr-12643 95 hr 12643 A bill to extend to all unmarried individuals the full tax benefits of income splitting now enjoyed by married individuals filing joint returns; and to remove rate inequities for married persons where both are employed. Income tax 1978-05-10 1978-05-10 Referred to House Committee on Ways and Means. House Rep. Armstrong, William L. [R-CO-5] CO R A000219 0 Amends the Internal Revenue Code to provide identical income tax rates for single persons and married couples filing joint returns. Limits the earned income that must be reported by a married individual filing a separate return to the amount actually earned by that individual. 2024-08-01T20:05:56Z  
95-hr-12566 95 hr 12566 Anti-Inflation Tax Reduction and Reform Act Income tax 1978-05-04 1978-05-04 Referred to House Committee on Ways and Means. House Rep. Gradison, Willis D., Jr. [R-OH-1] OH R G000349 5 Anti-Inflation Tax Reduction and Reform Act - Amends the Internal Revenue Code to provide cost-of-living adjustments for the individual income tax rates and withholding tables. 2025-09-02T17:10:36Z  
95-hr-12578 95 hr 12578 Miscellaneous Revenue Act Income tax 1978-05-04 1978-09-14 Referred to Senate Committee on Finance. House Rep. Waggonner, Joe D., Jr. [D-LA-4] LA D W000018 1 (Reported to House from the Committee on Ways and Means with amendment, H. Rept. 95-1286) Miscellaneous Revenue Act - Amends the Internal Revenue Code to permit a personal holding company to deduct dividends paid after the close of the taxable year, but before the due date of its tax return, for purposes of determining its undistributed personal holding company income for the taxable year. Prohibits the payment of any dividend which exceeds the undistributed personal holding company income for the taxable year. Permits bankrupt estates to qualify as shareholders in a Subchapter S corporation. Allows interest to be paid to taxpayers on money or property wrongfully seized by the Internal Revenue Service for the period during which such money or property is held. Repeals annual reporting requirements for tax-exempt private foundations with assets of $5,000 or more. Requires that information previously required by such annual reports be included in the foundation's annual tax return. Requires that such returns be opened to public inspection and imposes a fine for failure to do so. Permits private foundations to treat as confidential, and not to list on their tax returns, the name and address of any indigent or needy recipient of charitable gifts or grants amounting to $1,000 or less during the taxable year. Treats stock or partnership interests held by members of a decedent's family as held by the decedent for purposes of qualifying a close corporation for the extended 15 year payment schedule for estate taxes attributable to the corporation. Permits the inclusion of such partnership interests and any non-readily-tradable stock (stock having no market on an exchange at the time of decedent's death) in the decedent's gross estate for purposes of determining whether 20 percent of the closely held business was included in decedent's estate, as required by the extended estate tax payment option. 2025-09-02T17:10:36Z  
95-hr-12532 95 hr 12532 A bill to amend the Internal Revenue Code of 1954 to provide that the use of the zero bracket amount will not reduce the benefits of income averaging. Income tax 1978-05-03 1978-10-11 Referred to Senate Committee on Finance. House Rep. Steiger, William A. [R-WI-6] WI R S000847 1 (Reported to House from the Committee on Ways and Means, H. Rept. 95-1624) Amends the Internal Revenue Code to provide that the zero bracket amount shall be subtracted from an individual's taxable income when using income averaging in order to tax the averaged income in the same manner, and to the same extent, it was taxed when the standard deduction was used in tax computations. 2024-08-01T20:05:50Z  
95-hr-12465 95 hr 12465 Miscellaneous Revenue Act Income tax 1978-05-01 1978-05-01 Referred to House Committee on Ways and Means. House Rep. Waggonner, Joe D., Jr. [D-LA-4] LA D W000018 0 Miscellaneous Revenue Act - Amends the Internal Revenue Code to permit a corporation which had not been classified as a personal holding company for the three years preceeding the taxable year to treat a dividend paid after the close of the taxable year, but prior to March 15 of the following year, as paid during the taxable year, for purposes of determining the dividends-paid deduction from personal holding company income. Prohibits the payment of any dividend which exceeds the undistributed personal holding company income of the corporation for the taxable year. Prescribes a date for the filing of an agreement to notify the Secretary of the Treasury of any acquisition of an interest in a corporation which might affect the capital gains tax treatment of a previous corporate distribution. Permits bankrupt estates to qualify as shareholders in Subchapter S corporations. Allows interest to be paid to taxpayers on money or property wrongfully seized by the Internal Revenue Service for the period in which such money or property is held. Repeals the filing requirements applicable to an individual who transfers income producing property valued in excess of $50,000 to a tax exempt organization subject to an unrelated business income tax. Authorizes the Secretary to exempt private foundations with assets of $5,000 or more from filing an annual tax return under the Code if the foundation complies with the applicable reporting requirements. Treats stock or partnership interests held by a decedent or by members of his family as held by a single shareholder or partner for purposes of qualifying a close corporation for the extended 15 year payment schedule for estate taxes attributable to the corporation. 2025-09-02T17:10:35Z  
95-hr-12385 95 hr 12385 Anti-Inflation Tax Reduction and Reform Act Income tax 1978-04-26 1978-04-26 Referred to House Committee on Ways and Means. House Rep. Gradison, Willis D., Jr. [R-OH-1] OH R G000349 18 Anti-Inflation Tax Reduction and Reform Act - Amends the Internal Revenue Code to provide cost-of-living adjustments for the individual income tax rates and withholding tables. 2025-09-02T17:10:36Z  
95-hr-12386 95 hr 12386 Anti-Inflation Tax Reduction and Reform Act Income tax 1978-04-26 1978-04-26 Referred to House Committee on Ways and Means. House Rep. Gradison, Willis D., Jr. [R-OH-1] OH R G000349 9 Anti-Inflation Tax Reduction and Reform Act - Amends the Internal Revenue Code to provide cost-of-living adjustments for the individual income tax rates and withholding tables. 2025-09-02T17:10:36Z  
95-hr-12329 95 hr 12329 A bill to amend the Internal Revenue Code of 1954 to provide that a taxpayer conscientiously opposed to participation in war may elect to have his income, estate, or gift tax payments spent for nonmilitary purposes; to create a trust fund (the World Peace Tax Fund) to receive these tax payments; to establish a World Peace Tax Fund Board of Trustees; and for other purposes. Income tax 1978-04-25 1978-04-25 Referred to House Committee on Ways and Means. House Rep. Dellums, Ronald V. [D-CA-8] CA D D000222 3 World Peace Tax Fund Act - Establishes within the Treasury of the United States a special trust fund to be known as the World Peace Tax Fund. Provides that any taxpayer who has qualified as a conscientious objector, or who declares that he or she is conscientiously opposed to participation in war, within the meaning of the Military Selective Service Act, shall qualify to designate the payment of his or her income taxes to the fund. Makes provisions for the designation of income, estate, or gift tax payments for transfer to the World Peace Tax Fund. Provides for the computation and publication of the percentage of annual expenditures for military purposes. Provides that this portion of monies in the Fund shall remain in the Fund to accrue interest, and that the remaining portion shall be transferred to the general fund of the Treasury of the United States, not to be appropriated for any military purposes. Establishes a Board of Trustees of eleven members to authorize expenditures out of the Fund for research into peaceful solutions to international conflict, and for improvement of international health, education, and welfare. Requires the Board to submit its budget to the Congress, report to the President and Congress annually, and provide a complete accounting of all funds received and disbursed according to this Act. 2024-08-01T20:05:41Z  
95-hr-12352 95 hr 12352 A bill to amend the Internal Revenue Code of 1954 to provide that income from certain railroad rolling stock shall be treated as income from sources within the United States. Income tax 1978-04-25 1978-09-27 Referred to Senate Committee on Finance. House Rep. Rostenkowski, Dan [D-IL-8] IL D R000458 0 Amends the Internal Revenue Code to provide that income earned from the use of certain railroad rolling stock leased to United States person for use within the United States with the only expected use of such rolling stock outside the United States to be in Canada or Mexico on a temporary basis shall be treated as income from sources within the United States for purposes of assessing income tax liability. Disallows tax credits for any payments made to foreign countries for the use of railroad rolling stock. 2024-08-01T20:05:41Z  
95-hr-12306 95 hr 12306 A bill to defer from income certain amounts deferred pursuant to State or local public employee deferred compensation plans. Income tax 1978-04-24 1978-04-24 Referred to House Committee on Ways and Means. House Rep. Wilson, Robert C. [R-CA-41] CA R W000610 0 Amends the Internal Revenue Code to direct the Secretary of the Treasury to issue regulations corresponding to the principles set forth in a certain private letter ruling relating to the exclusion from gross income of amounts deferred by participants in public deferred compensation plans. 2024-08-01T20:05:40Z  
95-s-2941 95 s 2941 A bill to amend the Internal Revenue Code of 1954 to provide that a married individual who files a separate return may be taxed at the same rate as a unmarried individual. Income tax 1978-04-19 1978-04-19 Referred to Senate Committee on Finance. Senate Sen. Mathias, Charles McC., Jr. [R-MD] MD R M000241 4 Amends the Internal Revenue Code to permit a married individual to file a separate income tax return calculated according to the same tax rate as an unmarried individual. Permits a married individual making this election to take advantage of the child care credit and other credits for employment-related expenses, in the same way as a single taxpayer. 2024-08-01T20:10:29Z  
95-hr-12200 95 hr 12200 A bill to amend section 422 of the Internal Revenue Code of 1954. Income tax 1978-04-18 1978-10-04 Referred to Senate Committee on Finance. House Rep. Holland, Kenneth L. [D-SC-5] SC D H000719 0 (Reported to House from the Committee on Ways and Means with amendment, H. Rept. 95-1540) Amends the Internal Revenue Code to allow an individual taxpayer to file an irrevocable election to treat an otherwise qualified stock option as a nonqualified option and therefore subject to tax as ordinary income. Makes the provisions of this Act applicable to qualified stock options exercised after December 31, 1975. 2024-08-01T20:05:41Z  
95-hr-12147 95 hr 12147 A bill to amend the Internal Revenue Code of 1954 to exempt certain State and local government retirement systems from taxation, and for other purposes. Income tax 1978-04-17 1978-04-17 Referred to House Committee on Ways and Means. House Rep. Cunningham, John E. (Jack) [R-WA-7] WA R C000992 2 Amends the Internal Revenue Code to provide that State and local government retirement systems shall be tax exempt organizations. Exempts these systems from the reporting requirements pertaining to deferred compensation. Treats all such systems as qualified pension plans under the code. 2024-08-01T20:05:32Z  
95-hr-12153 95 hr 12153 Anti-Inflation Tax Relief Act Income tax 1978-04-17 1978-04-17 Referred to House Committee on Ways and Means. House Rep. LaFalce, John J. [D-NY-36] NY D L000556 0 Anti-Inflation Tax Relief Act - Amends the Internal Revenue Code to provide for annual cost-of-living adjustments to the individual income tax rates, personal exemption amounts, withholding tax amounts and the minimum amounts of income which necessitate filing a return. 2025-09-02T17:10:27Z  
95-hr-12134 95 hr 12134 A bill to defer from income certain amounts deferred pursuant to State or local public employee deferred compensation plans. Income tax 1978-04-13 1978-04-13 Referred to House Committee on Ways and Means. House Rep. Traxler, Bob [D-MI-8] MI D T000356 0 Amends the Internal Revenue Code to direct the Secretary of the Treasury to issue regulations corresponding to the principles set forth in a certain private letter ruling relating to the exclusion from gross income of amounts deferred by participants in public deferred compensation plans. 2024-08-01T20:05:31Z  
95-hr-12057 95 hr 12057 A bill to amend the Internal Revenue Code of 1954 to allow certain married individuals who file separate returns to be taxed as unmarried individuals. Income tax 1978-04-12 1978-04-12 Referred to House Committee on Ways and Means. House Rep. Fenwick, Millicent H. [R-NJ-5] NJ R F000078 9 Amends the Internal Revenue Code to apply the same tax rates to married persons filing separate returns as are presently applicable to unmarried individuals. 2024-08-01T20:05:31Z  
95-hr-12080 95 hr 12080 A bill to defer from income certain amounts deferred pursuant to State or local public employee deferred compensation plans. Income tax 1978-04-12 1978-04-12 Referred to House Committee on Ways and Means. House Rep. Waggonner, Joe D., Jr. [D-LA-4] LA D W000018 14 Amends the Internal Revenue Code to direct the Secretary of the Treasury to issue regulations corresponding to the principles set forth in a certain private letter ruling relating to the exclusion from gross income of amounts deferred by participants in public deferred compensation plans. 2024-08-01T20:05:31Z  
95-hr-12081 95 hr 12081 A bill to extend to all unmarried individuals the full tax benefits of income splitting now enjoyed by married individuals filing joint returns; and to remove rate inequities for married persons where both are employed. Income tax 1978-04-12 1978-04-12 Referred to House Committee on Ways and Means. House Rep. Weiss, Ted [D-NY-20] NY D W000258 24 Amends the Internal Revenue Code to provide identical income tax rates for single persons and married couples filing joint returns. Limits the earned income that must be reported by a married individual filing a separate return to the amount actually earned by that individual. 2024-08-01T20:05:31Z  
95-hr-12082 95 hr 12082 A bill to extend to all unmarried individuals the full tax benefits of income splitting now enjoyed by married individuals filing joint returns; and to remove rate inequities for married persons where both are employed. Income tax 1978-04-12 1978-04-12 Referred to House Committee on Ways and Means. House Rep. Weiss, Ted [D-NY-20] NY D W000258 23 Amends the Internal Revenue Code to provide identical income tax rates for single persons and married couples filing joint returns. Limits the earned income that must be reported by a married individual filing a separate return to the amount actually earned by that individual. 2024-08-01T20:05:31Z  
95-hr-12083 95 hr 12083 A bill to extend to all unmarried individuals the full tax benefits of income splitting now enjoyed by married individuals filing joint returns; and to remove rate inequities for married persons where both are employed. Income tax 1978-04-12 1978-04-12 Referred to House Committee on Ways and Means. House Rep. Weiss, Ted [D-NY-20] NY D W000258 24 Amends the Internal Revenue Code to provide identical income tax rates for single persons and married couples filing joint returns. Limits the earned income that must be reported by a married individual filing a separate return to the amount actually earned by that individual. 2024-08-01T20:05:31Z  
95-hr-12084 95 hr 12084 A bill to extend to all unmarried individuals the full tax benefits of income splitting now enjoyed by married individuals filing joint returns; and to remove rate inequities for married persons where both are employed. Income tax 1978-04-12 1978-04-12 Referred to House Committee on Ways and Means. House Rep. Weiss, Ted [D-NY-20] NY D W000258 23 Amends the Internal Revenue Code to provide identical income tax rates for single persons and married couples filing joint returns. Limits the earned income that must be reported by a married individual filing a separate return to the amount actually earned by that individual. 2024-08-01T20:05:31Z  
95-hr-12085 95 hr 12085 A bill to extend to all unmarried individuals the full tax benefits of income splitting now enjoyed by married individuals filing joint returns; and to remove rate inequities for married persons where both are employed. Income tax 1978-04-12 1978-04-12 Referred to House Committee on Ways and Means. House Rep. Weiss, Ted [D-NY-20] NY D W000258 22 Amends the Internal Revenue Code to provide identical income tax rates for single persons and married couples filing joint returns. Limits the earned income that must be reported by a married individual filing a separate return to the amount actually earned by that individual. 2024-08-01T20:05:31Z  
95-hr-12092 95 hr 12092 Anti-Inflation Tax Reduction and Reform Act Income tax 1978-04-12 1978-04-12 Referred to House Committee on Ways and Means. House Rep. Gradison, Willis D., Jr. [R-OH-1] OH R G000349 8 Anti-Inflation Tax Reduction and Reform Act - Amends the Internal Revenue Code to provide cost-of-living adjustments for the individual income tax rates and withholding tables. 2025-09-02T17:10:21Z  
95-hr-12105 95 hr 12105 A bill to amend the Internal Revenue Code. Income tax 1978-04-12 1978-04-12 Referred to House Committee on Ways and Means. House Rep. Whitehurst, G. William [R-VA-2] VA R W000406 1 Amends the Internal Revenue Code to provide that property used in, or related to, the taxpayer's trade or business, and which the taxpayer acquired without cost, shall not qualify as a capital asset. 2024-08-01T20:05:33Z  
95-hr-11994 95 hr 11994 World Peace Tax Fund Act Income tax 1978-04-11 1978-04-11 Referred to House Committee on Ways and Means. House Rep. Guyer, Tennyson [R-OH-4] OH R G000537 0 World Peace Tax Fund Act - Establishes within the Treasury of the United States a special trust fund to be known as the World Peace Tax Fund. Provides that any taxpayer who has qualified as a conscientious objector, or who declares that he or she is conscientiously opposed to participation in war, within the meaning of the Military Selective Service Act, shall qualify to designate the payment of his or her income taxes to the fund. Makes provisions for the designation of income, estate, or gift tax payments for transfer to the World Peace Tax Fund. Provides for the computation and publication of the percentage of annual expenditures for military purposes. Provides that this portion of monies in the Fund shall remain in the Fund to accrue interest, and that the remaining portion shall be transferred to the general fund of the Treasury of the United States, not to be appropriated for any military purposes. Establishes a Board of Trustees of eleven members to authorize expenditures out of the Fund for research into peaceful solutions to international conflict, and for improvement of international health, education, and welfare. Requires the Board to submit its budget to the Congress, report to the President and Congress annually, and provide a complete accounting of all funds received and disbursed according to this Act. 2025-09-02T17:10:22Z  
95-hr-11964 95 hr 11964 Urban Growth Act Income tax 1978-04-10 1978-04-10 Referred to House Committee on Ways and Means. House Rep. Edwards, Mickey [R-OK-5] OK R E000077 8 Urban Growth Act - Amends the Internal Revenue Code to reduce corporate income tax rates. Increases the corporate surtax exemption to $100,000. Makes the regular investment tax credit permanent. Allows an additional ten percent investment tax credit for new property placed in depressed areas. Increases the limitations on the investment credit to allow it to offset 100 percent of the taxpayer's current liability. Increases the credit allowable for employment of new employees by an amount equal to one percent of the unemployment insurance wages paid to qualified employees during periods of unemployment exceeding seven percent nationally. Allows accelerated amortization of depreciable equipment (with a 60 month period) and facilities (with a period equal to one-half each facility's useful life) which are placed in high unemployment areas. Repeals the income tax exclusion of dividends received by individuals. Allows qualified domestic corporations an unlimited deduction for dividends paid. Provides flat limitations on corporate deductions for dividends from foreign corporations where the taxpayer is not claiming a net operating loss. Allows the current deduction of federally-required, nonproductive expenditures as business expenses. Provides for annual cost- of-living adjustments to depreciation allowances, property bases, and the interest paid on United States savings bonds and certificates, as well as the redemption value of all United States obligations of a year or more, including savings bonds and certificates. 2025-09-02T17:10:16Z  
95-hr-11923 95 hr 11923 Inflation Adjustment Tax Act Income tax 1978-04-06 1978-04-06 Referred to House Committee on Ways and Means. House Rep. Archer, Bill [R-TX-7] TX R A000215 0 Inflation Adjustment Tax Act - Provides, under the Internal Revenue Code, for automatic cost-of-living adjustments, based on the Consumer Price Index, in: (1) the income tax rates; (2) the amount of personal exemptions; (3) the amount of depreciation deductions; (4) the adjusted basis for property; and (5) the corporate surtax exemption. 2025-09-02T17:10:15Z  
95-hr-11949 95 hr 11949 Targeted Tax Relief Act Income tax 1978-04-06 1978-04-06 Referred to House Committee on Ways and Means. House Rep. LaFalce, John J. [D-NY-36] NY D L000556 7 Targeted Tax Relief Act - Amends the Internal Revenue Code to allow manufacturers planning property eligible for the investment tax credit in designated "labor surplus" areas to take double investment tax credits and depreciation deduction for the property. Doubles the allowable deduction for real property taxes on realty used in connection with this property. 2025-09-02T17:10:22Z  
95-hr-11904 95 hr 11904 A bill to amend the Internal Revenue Code. Income tax 1978-04-05 1978-04-05 Referred to House Committee on Ways and Means. House Rep. Whitehurst, G. William [R-VA-2] VA R W000406 11 Amends the Internal Revenue Code to provide that property used in, or related to, the taxpayer's trade or business, and which the taxpayer acquired without cost, shall not qualify as a capital asset. 2024-08-01T20:05:24Z  
95-hr-11850 95 hr 11850 Urban Growth Act Income tax 1978-04-04 1978-04-04 Referred to House Committee on Ways and Means. House Rep. Crane, Philip M. [R-IL-12] IL R C000873 8 Urban Growth Act - Amends the Internal Revenue Code to reduce corporate income tax rates. Increases the corporate surtax exemption to $100,000. Makes the regular investment tax credit permanent. Allows an additional ten percent investment tax credit for new property placed in depressed areas. Increases the limitations on the investment credit to allow it to offset 100 percent of the taxpayer's current liability. Increases the credit allowable for employment of new employees by an amount equal to one percent of the unemployment insurance wages paid to qualified employees during periods of unemployment exceeding seven percent nationally. Allows accelerated amortization of depreciable equipment (with a 60 month period) and facilities (with a period equal to one-half each facility's useful life) which are placed in high unemployment areas. Repeals the income tax exclusion of dividends received by individuals. Allows qualified domestic corporations an unlimited deduction for dividends paid. Provides flat limitations on corporate deductions for dividends from foreign corporations where the taxpayer is not claiming a net operating loss. Allows the current deduction of federally-required, nonproductive expenditures as business expenses. Provides for annual cost-of-living adjustments to depreciation allowances, property bases, and the interest paid on United States savings bonds and certificates, as well as the redemption value of all United States obligations of a year or more, including savings bonds and certificates. 2025-09-02T17:10:11Z  
95-hr-11803 95 hr 11803 Cost-of-Living Adjustment Act Income tax 1978-04-03 1978-04-03 Referred to House Committee on Ways and Means. House Rep. Collins, James M. [R-TX-3] TX R C000638 0 Cost-of-Living Adjustment Act - Provides, under the Internal Revenue Code, for automatic cost-of-living adjustments, based on the Consumer Price Index, in: (1) the income tax rates; (2) the amount of standard deductions; (3) the amount of personal exemptions; (4) the amount of depreciation deductions; and (5) the adjusted basis for property. Makes cost-of-living adjustments in specified United States savings bonds and certificates and on other obligations of the United States. 2025-09-02T17:10:10Z  
95-hr-11813 95 hr 11813 Anti-Inflation Tax Reduction and Reform Act Income tax 1978-04-03 1978-04-03 Referred to House Committee on Ways and Means. House Rep. Gradison, Willis D., Jr. [R-OH-1] OH R G000349 16 Anti-Inflation Tax Reduction and Reform Act - Amends the Internal Revenue Code to provide cost-of-living adjustments for the individual income tax rates and withholding tables. 2025-09-02T17:10:11Z  
95-hr-11814 95 hr 11814 Anti-Inflation Tax Reduction and Reform Act Income tax 1978-04-03 1978-04-03 Referred to House Committee on Ways and Means. House Rep. Gradison, Willis D., Jr. [R-OH-1] OH R G000349 17 Anti-Inflation Tax Reduction and Reform Act - Amends the Internal Revenue Code to provide cost-of-living adjustments for the individual income tax rates and withholding tables. 2025-09-02T17:10:11Z  
95-hr-11739 95 hr 11739 Targeted Tax Relief Act Income tax 1978-03-22 1978-03-22 Referred to House Committee on Ways and Means. House Rep. LaFalce, John J. [D-NY-36] NY D L000556 22 Targeted Tax Relief Act - Amends the Internal Revenue Code to allow manufacturers planning property eligible for the investment tax credit in designated "labor surplus" areas to take double investment tax credits and depreciation deduction for the property. Doubles the allowable deduction for real property taxes on realty used in connection with this property. 2025-09-02T17:10:10Z  
95-hr-11772 95 hr 11772 A bill to amend the Internal Revenue Code of 1954 to provide that an unmarried individual shall be treated as a head of a household if the individual maintains a household for a child of such individual, without regard to whether such household is the home of such individual. Income tax 1978-03-22 1978-03-22 Referred to House Committee on Ways and Means. House Rep. Steiger, William A. [R-WI-6] WI R S000847 0 Amends the Internal Revenue Code to expand the class of individuals taxed as "heads of households" to include persons maintaining separate households for their dependent children. 2024-08-01T20:05:19Z  
95-hr-11674 95 hr 11674 A bill to defer from income certain amounts deferred pursuant to State or local public employee deferred compensation plans. Income tax 1978-03-21 1978-03-21 Referred to House Committee on Ways and Means. House Rep. Clausen, Don H. [R-CA-2] CA R C000475 0 Amends the Internal Revenue Code to direct the Secretary of the Treasury to issue regulations corresponding to the principles set forth in a certain private letter ruling relating to the exclusion from gross income of amounts deferred by participants in public deferred compensation plans. 2024-08-01T20:05:09Z  
95-hr-11676 95 hr 11676 A bill to amend the Internal Revenue Code of 1954 to exempt certain State and local government retirement systems from taxation, and for other purposes. Income tax 1978-03-21 1978-03-21 Referred to House Committee on Ways and Means. House Rep. Cunningham, John E. (Jack) [R-WA-7] WA R C000992 9 Amends the Internal Revenue Code to provide that State and local government retirement systems shall be tax exempt organizations. Exempts these systems from the reporting requirements pertaining to deferred compensation. Treats all such systems as qualified pension plans under the code. 2024-08-01T20:05:09Z  
95-s-2776 95 s 2776 A bill to amend the Internal Revenue Code of 1954 to provide that the use of the zero bracket amount will not reduce the benefits of income averaging. Income tax 1978-03-21 1978-03-21 Referred to Senate Committee on Finance. Senate Sen. Dole, Robert J. [R-KS] KS R D000401 0 Amends the Internal Revenue Code to provide that the zero bracket amount shall be subtracted from an individual's taxable income when using income averaging in order to tax the averaged income in the same manner and to the same extent it was taxed when the standard deduction was used in tax computations. 2024-08-01T20:10:22Z  
95-hr-11639 95 hr 11639 Anti-Inflation Tax Reduction and Reform Act Income tax 1978-03-20 1978-03-20 Referred to House Committee on Ways and Means. House Rep. Baucus, Max [D-MT-1] MT D B000243 0 Anti-Inflation Tax Reduction and Reform Act - Amends the Internal Revenue Code to provide cost-of-living adjustments for the individual income tax rates and withholding tables. 2025-09-02T17:10:03Z  
95-hr-11641 95 hr 11641 Farm Tax Equity Act Income tax 1978-03-20 1978-03-20 Referred to House Committee on Ways and Means. House Rep. Baucus, Max [D-MT-1] MT D B000243 0 Farm Tax Equity Act - Amends the Internal Revenue Code to limit the deductions attributable to the trade or business of farming to a maximum amount consisting of the sum of the taxpayer's gross income plus $15,000 reduced by the amount by which the nonfarm adjusted gross income of such taxpayer exceeds $15,000. States that such limitation shall not apply if the taxpayer's nonfarm adjusted gross income does not exceed $15,000, or if the taxpayer elects to compute his taxable income on the annual accrual method of accounting. 2025-09-02T17:10:03Z  
95-hr-11646 95 hr 11646 Targeted Tax Relief Act Income tax 1978-03-20 1978-03-20 Referred to House Committee on Ways and Means. House Rep. Duncan, John J. [R-TN-2] TN R D000534 0 Targeted Tax Relief Act - Amends the Internal Revenue Code to allow manufacturers planning property eligible for the investment tax credit in designated "labor surplus" areas to take double investment tax credits and depreciation deduction for the property. Doubles the allowable deduction for real property taxes on realty used in connection with this property. 2025-09-02T17:10:03Z  
95-hr-11593 95 hr 11593 A bill to defer from income certain amounts deferred pursuant to State or local public employee deferred compensation plans. Income tax 1978-03-16 1978-03-16 Referred to House Committee on Ways and Means. House Rep. Brown, Garry E. [R-MI-3] MI R B000917 0 Amends the Internal Revenue Code to direct the Secretary of the Treasury to issue regulations corresponding to the principles set forth in a certain private letter ruling relating to the exclusion from gross income of amounts deferred by participants in public deferred compensation plans. 2024-08-01T20:05:11Z  
95-hr-11596 95 hr 11596 A bill to amend the Internal Revenue Code of 1954 to allow certain married individuals who file separate returns to be taxed as unmarried individuals. Income tax 1978-03-16 1978-03-16 Referred to House Committee on Ways and Means. House Rep. Fenwick, Millicent H. [R-NJ-5] NJ R F000078 9 Amends the Internal Revenue Code to apply the same tax rates to married persons filing separate returns as are presently applicable to unmarried individuals. 2024-08-01T20:05:11Z  
95-hr-11632 95 hr 11632 A bill to defer from income certain amounts deferred pursuant to State or local public employee deferred compensation plans. Income tax 1978-03-16 1978-03-16 Referred to House Committee on Ways and Means. House Rep. Waggonner, Joe D., Jr. [D-LA-4] LA D W000018 11 Amends the Internal Revenue Code to direct the Secretary of the Treasury to issue regulations corresponding to the principles set forth in a certain private letter ruling relating to the exclusion from gross income of amounts deferred by participants in public deferred compensation plans. 2024-08-01T20:05:11Z  

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CREATE TABLE legislation (
    bill_id TEXT PRIMARY KEY,
    congress INTEGER,
    bill_type TEXT,
    bill_number INTEGER,
    title TEXT,
    policy_area TEXT,
    introduced_date TEXT,
    latest_action_date TEXT,
    latest_action_text TEXT,
    origin_chamber TEXT,
    sponsor_name TEXT,
    sponsor_state TEXT,
    sponsor_party TEXT,
    sponsor_bioguide_id TEXT,
    cosponsor_count INTEGER DEFAULT 0,
    summary_text TEXT,
    update_date TEXT,
    url TEXT
);
CREATE INDEX idx_leg_congress ON legislation(congress);
CREATE INDEX idx_leg_type ON legislation(bill_type);
CREATE INDEX idx_leg_policy ON legislation(policy_area);
CREATE INDEX idx_leg_date ON legislation(introduced_date);
CREATE INDEX idx_leg_sponsor ON legislation(sponsor_name);
CREATE INDEX idx_leg_sponsor_bioguide ON legislation(sponsor_bioguide_id);