legislation
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1,641 rows where congress = 94 and policy_area = "Taxation" sorted by introduced_date descending
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| 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 |
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| 94-hr-15830 | 94 | hr | 15830 | Jobs Creation Act | Taxation | 1976-10-01 | 1976-10-01 | Referred to House Committee on Ways and Means. | House | Rep. Kemp, Jack [R-NY-38] | NY | R | K000086 | 3 | Jobs Creation Act - Allows as a tax credit under the Internal Revenue Code an amount equal to ten percent of the increase in the total amount of qualified savings deposits and investments of an individual. Stipulates that such credit shall not exceed $1,000. Increases the maximum tax deduction for retirement savings to $2,000. Excludes from gross income amounts received by an individual as dividends from domestic corporations. Allows a taxpayer to exclude from gross income up to $1,000 of gain from the sale or exchange of securities. Allows the nonrecognition of gain from the sale or exchange of qualified small business property, at the election of the taxpayer, to the extent that the amount realized on such sale or exchange is reinvested in qualified small business property by the taxpayer during the reinvestment period beginning one year before the date of the sale or exchange and ending one year after such date. Allows the executor of an estate which includes an interest in a qualified closely held business which exceeds either 35 percent of the value of the gross estate or 50 percent of the value of the taxable estate, but is less than $300,000 to elect: (1) to pay the estate tax in up to 20 equal annual installments (presently ten); and (2) to defer the payment of the first installment until five years after the filing of the return. Reduces the corporate normal tax rate to 20 percent. Reduces the corporate surtax rate to 22 percent. Increases the corporate surtax exemption to $100,000. Revises the procedure for the determination of the investment credit to provide graduated rates of 25 percent of the qualified investment to the extent that the qualified investment does not exceed $25,000; 20 percent of the qualified investment to the extent that the qualified investment exceeds $25,000 and does not exceed $50,000; plus 15 percent of the qualified investment to the extent that qualified investment exceeds $50,000. Increases the allowable percentage variation from any class life prescribed by the Secretary … | 2025-09-02T18:50:01Z | https://www.congress.gov/bill/94th-congress/house-bill/15830 |
| 94-hr-15839 | 94 | hr | 15839 | A bill to amend the Internal Revenue Code of 1954 with respect to the tax treatment of expenses in attending foreign conventions. | Taxation | 1976-10-01 | 1976-10-01 | Referred to House Committee on Ways and Means. | House | Rep. Rostenkowski, Dan [D-IL-8] | IL | D | R000458 | 0 | Amends the Internal Revenue Code, as amended by the Tax Reform Act of 1976, to prohibit any personal business deduction for expenses allocable to a convention, seminar or other meeting held outside of the North American area unless the taxpayer establishes that the expenses are qualified business expenses and that it was more reasonable for the meeting to be held outside of the North American area than in it. Provides that the reasonableness of the location of such meetings shall be determined under specified criteria in accordance with regulations prescribed by the Secretary of the Treasury. Disallows any deduction for conventions held upon any water vessels sailing within or without the territorial waters of the United States. Applies to such meetings held after December 31, 1977. | 2024-08-01T19:33:42Z | https://www.congress.gov/bill/94th-congress/house-bill/15839 |
| 94-hr-15800 | 94 | hr | 15800 | A bill to provide that individuals who retired on disability before October 1, 1976, shall be entitled to the exclusion for disability payments under section 105(d) of the Internal Revenue Code of 1954 without regard to the income limitation in such section, and for other purposes. | Taxation | 1976-09-30 | 1976-09-30 | Referred to House Committee on Ways and Means. | House | Rep. Fisher, Joesph L. [D-VA-10] | VA | D | F000151 | 0 | Amends the Tax Reform Act of 1976 to provide an exclusion for all disability pension payments (including veterans pensions) received by persons who retired before October 1, 1976, and who retired on disability or were entitled to retire on disability. | 2024-08-01T19:33:42Z | https://www.congress.gov/bill/94th-congress/house-bill/15800 |
| 94-hr-15807 | 94 | hr | 15807 | A bill to amend the Internal Revenue Code of 1954 to allow a deduction for property improvements designed to prevent shoreline erosion caused by high water levels in the Great Lakes. | Taxation | 1976-09-30 | 1976-09-30 | Referred to House Committee on Ways and Means. | House | Rep. Kemp, Jack [R-NY-38] | NY | R | K000086 | 0 | Amends the Internal Revenue Code to allow a taxpayer to treat 50 percent of the qualified erosion prevention expenditures which are paid or incurred by him in a taxable year as expenditures which are not chargeable to capital account. Allows expenditures so treated to be taken as a deduction. Defines "qualified erosion prevention expenditures" to mean expenditures for improvements: (1) of real property within the United States which borders the Great Lakes and is within an area designated by the Chief of Engineers of the Army as being susceptible to erosion caused by high water levels; (2) designed to prevent or reduce shoreline erosion of such property; (3) which are of a type approved by the Chief of Engineers pursuant to this Act; and (4) which meet other specified conditions. Directs the Chief of Engineers to promulgate standards for the improvements which qualify for the deduction created by this Act and to establish the maximum cost which he considers reasonable for such improvements. Limits the deduction for improvements to 50 percent of the maximum cost which the Chief of Engineers establishes. | 2024-08-01T19:33:42Z | https://www.congress.gov/bill/94th-congress/house-bill/15807 |
| 94-hr-15811 | 94 | hr | 15811 | A bill to amend the Internal Revenue Code of 1954 to exclude from gross income the entire amount of the gain from certain involuntary conversions of the principal residences of individuals who have attained age 65. | Taxation | 1976-09-30 | 1976-09-30 | Referred to House Committee on Ways and Means. | House | Rep. St Germain, Fernand J. [D-RI-1] | RI | D | S000762 | 0 | Amends the Internal Revenue Code to allow taxpayers who have attained the age of 65 to exclude the total gain realized from the sale or exchange of a qualified residence, without regard to its adjusted sales price, where it is converted involuntarily as the result of an actual or proposed requisition or condemnation. | 2024-08-01T19:33:41Z | https://www.congress.gov/bill/94th-congress/house-bill/15811 |
| 94-hr-15744 | 94 | hr | 15744 | A bill to amend the Internal Revenue Code of 1954 to provide that the Federal Government will reimburse taxpayers who prevail in court actions under the Internatal Revenue laws for their litigation expenses and to require the return of certain records or documents obtained by the Federal Government in tax cases. | Taxation | 1976-09-29 | 1976-09-29 | Referred to House Committee on the Judiciary. | House | Rep. Metcalfe, Ralph H. [D-IL-1] | IL | D | M000675 | 0 | Amends the Internal Revenue Code to provide for the reimbursement of litigation expenses, including attorney's fees, incurred by an individual substantially prevailing in any civil proceeding brought in any United States court for a declaratory judgement regarding the qualification of a pension plan, or for the redetermination collection, or recovery of a tax payment. Requires the return of all records subpenaed in connection with an investigation into a possible tax deficiency or violation of tax laws within 15 days of: (1) any final administrative decision that there is no tax deficiency or violation, or that no action will be brought to prosecute any claim; (2) any final judicial decision with respect to the violation or underpayment in which the taxpayer substantially prevails; or (3) the expiration of the period in which the underpayment may be assessed, or the violation prosecuted, whichever of the three occurs first. (Amends 28 U.S.C. 2412) | 2024-08-01T19:33:33Z | https://www.congress.gov/bill/94th-congress/house-bill/15744 |
| 94-hr-15753 | 94 | hr | 15753 | A bill to amend the Internal Revenue Code of 1954 to allow individuals a credit against income tax for expenses paid by a taxpayer in connection with his education or the education of his spouse or any of his dependents at an institution of higher learning. | Taxation | 1976-09-29 | 1976-09-29 | Referred to House Committee on Ways and Means. | House | Rep. Ambro, Jerome A. [D-NY-3] | NY | D | A000170 | 0 | Amends the Internal Revenue Code to allow the taxpayer a tax credit for those expenses paid for higher education for himself, his spouse and dependents, which do not exceed the lesser of: (1) one-half of the aggregate of such expenses incurred during the taxable year; (2) $1,500; or (3) the difference between his total income tax liability and other tax credits. Limits such credits for married individuals filing separate returns to $750. Restricts this credit to expenses for educating full-time students enrolled in programs leading to a bachelor's, or higher degree, or providing credit applicable to such a degree. | 2024-08-01T19:33:41Z | https://www.congress.gov/bill/94th-congress/house-bill/15753 |
| 94-hr-15757 | 94 | hr | 15757 | A bill to provide tax relief to persons whose property was destroyed or damaged as the result of the collapse of the Teton Dam. | Taxation | 1976-09-29 | 1976-09-29 | Referred to House Committee on Ways and Means. | House | Rep. Hansen, George V. [R-ID-2] | ID | R | H000171 | 0 | Excludes all compensation received for property damaged as a result of the Teton Dam failure in Idaho from gross income. Adjusts the basis of all property damaged as a result of such failure by subtracting compensation received. Provides for nonrecognition of gain on sales of property which lost at least 50 percent of its market value as a result of the disaster when sold within two years by persons who owned the property at the time of the failure. Prohibits any recapture of investment credits previously taken on property whose accelerated disposition or retirement was caused by the Teton Dam failure. Extends these provisions to all capital assets and property used in a trade or business without regard to any holding period requirement. | 2024-08-01T19:33:41Z | https://www.congress.gov/bill/94th-congress/house-bill/15757 |
| 94-hr-15720 | 94 | hr | 15720 | A bill to amend the Internal Revenue Code of 1954 relating to the reduction of Federal Estate Tax deductions for charitable transfers where death taxes are payable out of such transfers. | Taxation | 1976-09-28 | 1976-09-28 | Referred to House Committee on Ways and Means. | House | Rep. Karth, Joseph E. [D-MN-4] | MN | D | K000014 | 0 | Amends the Internal Revenue Code to provide that where any death taxes are to be paid out of otherwise deductible bequests, devises or transfers for public, charitable or religious uses, the allowable deduction from the Federal estate tax for such transfers shall be an amount equal to the difference between the transfers and the tax which would have been applied against the rest of the estate. | 2024-08-01T19:33:33Z | https://www.congress.gov/bill/94th-congress/house-bill/15720 |
| 94-hr-15732 | 94 | hr | 15732 | A bill to amend the Internal Revenue Code of 1954 to allow a deduction for amounts paid by a taxpayer for tuition to provide an education for himself or for his dependents. | Taxation | 1976-09-28 | 1976-09-28 | Referred to House Committee on Ways and Means. | House | Rep. Kemp, Jack [R-NY-38] | NY | R | K000086 | 0 | Amends the Internal Revenue Code to allow a tax deduction in an amount not to exceed $1,000 for amounts paid by the taxpayer to an eligible educational institution for tuition for the attendance of the taxpayer or any eligible dependent. | 2024-08-01T19:33:33Z | https://www.congress.gov/bill/94th-congress/house-bill/15732 |
| 94-hr-15681 | 94 | hr | 15681 | A bill to amend the Internal Revenue Code of 1954 to allow a deduction for amounts paid by a taxpayer for tuition to provide an education for himself or for his dependents. | Taxation | 1976-09-23 | 1976-09-23 | Referred to House Committee on Ways and Means. | House | Rep. Delaney, James J. [D-NY-9] | NY | D | D000211 | 6 | Amends the Internal Revenue Code to allow a tax deduction in an amount not to exceed $1,000 for amounts paid by the taxpayer to an eligible educational institution for tuition for the attendance of the taxpayer or any eligible dependent. | 2024-08-01T19:33:33Z | https://www.congress.gov/bill/94th-congress/house-bill/15681 |
| 94-hr-15688 | 94 | hr | 15688 | A bill to amend the Internal Revenue Code to provide renters with a credit against income tax. | Taxation | 1976-09-23 | 1976-09-23 | Referred to House Committee on Ways and Means. | House | Rep. Helstoski, Henry [D-NJ-9] | NJ | D | H000465 | 0 | Amends the Internal Revenue Code to allow as a credit against the personal income tax an amount equal to five percent of the rental payments made by a taxpayer for his principal residence. Limits such credit to $50 for an individual and $75 for a married couple filing a joint return. | 2024-08-01T19:33:32Z | https://www.congress.gov/bill/94th-congress/house-bill/15688 |
| 94-hr-15694 | 94 | hr | 15694 | A bill to establish a task force to study and evaluate the taxation of real property by State and local governments, the effects of such taxation on certain taxpayers, and the feasibility of Federal taxation and other policies designed to reduce the dependence of State and local governments on such taxation. | Taxation | 1976-09-23 | 1976-09-23 | Referred to House Committee on Government Operations. | House | Rep. Gilman, Benjamin A. [R-NY-26] | NY | R | G000212 | 0 | Establishes a Task Force on the Taxation of Real Property by State and Local Governments, to be composed of four officials of the Executive branch, four Senators, four Representatives, and 12 qualified individuals who are not officers or employees of the United States. Provides for the appointment of members of the Task Force, the hiring and compensation of employees, the powers of the Task Force and a timetable for the Task Force's final report and termination. Directs the Task Force to study and evaluate: (1) the taxation of real property by State and local governments; (2) the effects of such taxation on middle income and fixed income taxpayers; and (3) the feasibility of designing Federal taxation and other policies to reduce the dependence of State and local governments on such taxation. Directs all Federal agencies and departments to furnish the Task Force with all requested information which is legally disclosable. | 2025-02-04T16:54:13Z | https://www.congress.gov/bill/94th-congress/house-bill/15694 |
| 94-hr-15649 | 94 | hr | 15649 | Cost-of-Living Adjustment Act | Taxation | 1976-09-21 | 1976-09-21 | Referred to House Committee on Ways and Means. | House | Rep. Grassley, Chuck [R-IA-3] | IA | R | G000386 | 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. | 2025-09-02T18:49:55Z | https://www.congress.gov/bill/94th-congress/house-bill/15649 |
| 94-hr-15653 | 94 | hr | 15653 | Surplus School Conversion Act | Taxation | 1976-09-21 | 1976-09-21 | Referred to House Committee on Ways and Means. | House | Rep. Roe, Robert A. [D-NJ-8] | NJ | D | R000383 | 0 | Surplus School Conversion Act - Entitles taxpayers, under the Internal Revenue Code, to elect to take a deduction with respect to the amortization of any qualified school or hospital property based on a period of 180 months. Defines qualified school or hospital property to mean any building or other structure which is acquired by the taxpayer from a tax-exempt organization which used such structure to provide facilities for an educational institution or an institution which provided medical or custodial care. Makes technical and conforming amendments. | 2025-09-02T18:49:55Z | https://www.congress.gov/bill/94th-congress/house-bill/15653 |
| 94-hr-15635 | 94 | hr | 15635 | A bill allowing tax credit for certain expenses incurred in providing education. | Taxation | 1976-09-20 | 1976-09-20 | Referred to House Committee on Ways and Means. | House | Rep. McDade, Joseph M. [R-PA-10] | PA | R | M000399 | 1 | Amends the Internal Revenue Code to allow taxpayers to credit against the income tax specified higher education expenses, including tuition, fees, books and supplies, incurred by the taxpayer for himself or any dependent. Limits the credit to those expenses incurred for each individual which do not exceed $100 during taxable year 1977, $150 during 1978, $200 during 1979, and $250 each taxable year commencing thereafter. Limits the credit to expenses incurred by full time students at institutions of vocational and higher education, minus scholarships and veterans benefits. Limits the total credit allowed the taxpayer to his income tax liability minus the sum of all other credits applied thereto. Disallows any deduction of educational expenses used to determine the amount of the credit allowed by this Act. | 2024-08-01T19:33:34Z | https://www.congress.gov/bill/94th-congress/house-bill/15635 |
| 94-hr-15642 | 94 | hr | 15642 | A bill to make a clarifying correction in an amendment made by the Tax Reform Act of 1976 relating to the tax treatment of gains and losses in future transactions in commodities. | Taxation | 1976-09-20 | 1976-09-20 | Referred to House Committee on Ways and Means. | House | Rep. Rostenkowski, Dan [D-IL-8] | IL | D | R000458 | 0 | Makes a clarifying amendment to the Tax Reform Act relating to the retention of a six month holding period for capital gains on agricultural commodities. | 2024-08-01T19:33:34Z | https://www.congress.gov/bill/94th-congress/house-bill/15642 |
| 94-hr-15612 | 94 | hr | 15612 | A bill to amend the Internal Revenue Code of 1954. | Taxation | 1976-09-17 | 1976-09-17 | Referred to House Committee on Ways and Means. | House | Rep. Gonzalez, Henry B. [D-TX-20] | TX | D | G000272 | 0 | States that, notwithstanding any provision of the Internal Revenue Code, the income tax liability of persons with adjusted gross incomes of $30,000 or less shall be no more than ten percent of such income. | 2024-08-01T19:33:34Z | https://www.congress.gov/bill/94th-congress/house-bill/15612 |
| 94-hr-15613 | 94 | hr | 15613 | A bill to amend the Internal Revenue Code of 1954 to impose an additional excise tax on fuels used in commercial water transportation on the inland water- ways of the United States. | Taxation | 1976-09-17 | 1976-09-17 | Referred to House Committee on Ways and Means. | House | Rep. Harkin, Tom [D-IA-5] | IA | D | H000206 | 0 | Imposes, under the Internal Revenue Code, an additional excise tax upon all liquid fuels used in vessels in commercial water transportation on the inland waterways (including the Great Lakes) of the United States. Exempts fuel supplies for vessels presently exempted from manufacturers excise taxes. Exempts vessels engaged in commercial water transportation upon inland waterways from the Special Motor Fuels Tax. Prohibits refunds of gasoline taxes paid on sales of gasoline used after 1976 in commercial water transportation. Allows taxpayers to obtain a refund, in the form of an income tax credit, for excise taxes paid under this Act on fuels which were resold or were not used in commercial inland waterway transportation. Provides for the payment of refunds to persons not subject to the income tax. Makes technical and conforming amendments. Applies such provisions to fuel sales after January 1, 1977. | 2024-08-01T19:33:34Z | https://www.congress.gov/bill/94th-congress/house-bill/15613 |
| 94-hr-15619 | 94 | hr | 15619 | A bill to repeal the estate tax. | Taxation | 1976-09-17 | 1976-09-17 | Referred to House Committee on Ways and Means. | House | Rep. Paul, Ron [R-TX-22] | TX | R | P000583 | 0 | Repeals the estate tax. Applies such provision to the estates of decedents dying after September, 1976. | 2024-08-01T19:33:34Z | https://www.congress.gov/bill/94th-congress/house-bill/15619 |
| 94-hr-15623 | 94 | hr | 15623 | A bill to provide an opportunity to individuals to make financial contributions, in connection with the payment of their Federal income tax, for the advancement of the arts and the humanities. | Taxation | 1976-09-17 | 1976-09-17 | Referred to House Committee on Ways and Means. | House | Rep. Richmond, Frederick W. [D-NY-14] | NY | D | R000232 | 2 | Authorizes any taxpayer to elect to have any portion of any overpayment of tax or any contribution in money which the taxpayer forwards with the return for such taxable year, under the Internal Revenue Code, be available, as the taxpayer may designate on such return, for the National Endowment for the Arts or the National Endowment for the Humanities. | 2024-08-01T19:33:34Z | https://www.congress.gov/bill/94th-congress/house-bill/15623 |
| 94-s-3822 | 94 | s | 3822 | A bill to amend the Internal Revenue Code of 1954 to extend the duration of certain provisions relating to members of the armed forces of the United States and civilian employees who are missing in action or hospitalized as a result of wounds, disease, or injury incurred in the Vietnam conflict. | Taxation | 1976-09-16 | 1976-09-16 | Referred to Senate Committee on Finance. | Senate | Sen. Brock, Bill [R-TN] | TN | R | B000851 | 0 | Amends the Internal Revenue Code to extend until January 2, 1979, specified tax provisions for veterans wounded in the Vietnam conflict and spouses of persons missing in action in the Vietnam combat zone. Provides that after such date: (1) persons classified as missing in action in the Vietnam conflict will be considered dead for purposes of computing the terms of surviving spouses; (2) pay earned while hospitalized for wounds received in the Vietnam combat zone will be included in gross income; (3) income tax will be assessed for the taxable years in which veterans die as a result of service in the Vietnam conflict; (4) spouses of persons classified as missing in action may not elect to file joint tax returns; and (5) time requirements concerning filing, paying, claiming, assessing, collecting and commencing actions regarding tax liability will resume running against spouses of persons missing in the Vietnam combat zone. | 2024-08-01T19:37:33Z | https://www.congress.gov/bill/94th-congress/senate-bill/3822 |
| 94-hr-15575 | 94 | hr | 15575 | Small Business Growth and Job Creation Act | Taxation | 1976-09-15 | 1976-09-15 | Referred to House Committee on Ways and Means. | House | Rep. Hannaford, Mark W. [D-CA-34] | CA | D | H000166 | 0 | Small Business Growth and Job Creation Act - Title I: Small Business Independence and Continuation - Amends the Internal Revenue Code to establish graduated corporate income tax rates. Changes the holding period for capital assets from six months to one year. Establishes a new alternative tax on capital gains. Increases the estate tax exemption from $60,000 to $180,000. Establishes a new rate schedule for the estate tax. Increases the gift tax exclusion from $3,000 to $9,000, and the gift tax exemption from $30,000 to $90,000. Replaces the present gift tax schedule with a flat rate of 75 percent of whatever the estate tax on such a sum would be. Provides that a distribution of property by a corporation in redemption of stock to pay death taxes shall be treated as a distribution in full payment in exchange for the stock if all of the stock of such corporation which is included in determining the value of the decedent's gross estate is either, (1) more than 20 percent (generally, 35 percent), of the value of the gross estate of such decedent, or (2) more than 40 percent (generally, 50 percent) of the taxable estate of such decedent. Provides that if stock in a corporation is sold by a shareholder owning stock representing more than 30 percent of the fair market value of all outstanding stock of the corporation whose stock is being sold, the gain from such sale shall be recognized only to the extent that the taxpayer's sale price exceeds the cost of replacement property purchased by the taxpayer within two years. Defines "replacement property" as property which is held for the production of income or which is held for investment. Allows the executor of an estate involving an interest in a closely held business to elect to include in the value of the gross estate the decedent's basis in such business rather than the fair market value of such interest. States that the basis of property acquired from a decedent as to which such an election was made shall be the decedent's basis in such property rather than the fa… | 2025-09-02T18:49:56Z | https://www.congress.gov/bill/94th-congress/house-bill/15575 |
| 94-hr-15556 | 94 | hr | 15556 | Small Business Growth and Job Creation Act | Taxation | 1976-09-14 | 1976-09-14 | Referred to House Committee on Ways and Means. | House | Rep. Steed, Tom [D-OK-4] | OK | D | S000829 | 22 | Small Business Growth and Job Creation Act - Title I: Small Business Independence and Continuation - Amends the Internal Revenue Code to establish graduated corporate income tax rates. Changes the holding period for capital assets from six months to one year. Establishes a new alternative tax on capital gains. Increases the estate tax exemption from $60,000 to $180,000. Establishes a new rate schedule for the estate tax. Increases the gift tax exclusion from $3,000 to $9,000, and the gift tax exemption from $30,000 to $90,000. Replaces the present gift tax schedule with a flat rate of 75 percent of whatever the estate tax on such a sum would be. Provides that a distribution of property by a corporation in redemption of stock to pay death taxes shall be treated as a distribution in full payment in exchange for the stock if all of the stock of such corporation which is included in determining the value of the decedent's gross estate is either, (1) more than 20 percent (generally, 35 percent), of the value of the gross estate of such decedent, or (2) more than 40 percent (generally, 50 percent) of the taxable estate of such decedent. Provides that if stock in a corporation is sold by a shareholder owning stock representing more than 30 percent of the fair market value of all outstanding stock of the corporation whose stock is being sold, the gain from such sale shall be recognized only to the extent that the taxpayer's sale price exceeds the cost of replacement property purchased by the taxpayer within two years. Defines "replacement property" as property which is held for the production of income or which is held for investment. Allows the executor of an estate involving an interest in a closely held business to elect to include in the value of the gross estate the decedent's basis in such business rather than the fair market value of such interest. States that the basis of property acquired from a decedent as to which such an election was made shall be the decedent's basis in such property rather than the fa… | 2025-09-02T18:49:51Z | https://www.congress.gov/bill/94th-congress/house-bill/15556 |
| 94-hr-15557 | 94 | hr | 15557 | A bill to amend the Internal Revenue Code of 1954 to extend the duration of certain provisions relating to members of the Armed Forces of the United States and civilian employees who are missing in action or hospitalized as a result of wounds, disease, or injury incurred in the Vietnam conflict. | Taxation | 1976-09-14 | 1976-09-29 | Reported to House from the Committee on Ways and Means with amendment, H. Rept. 94-1729. | House | Rep. Steiger, William A. [R-WI-6] | WI | R | S000847 | 11 | (Reported to House from the Committee on Ways and Means with amendment, H. Rept. 94-1729) Amends the Internal Revenue Code of 1954 to allow the spouse of a person missing in action in the Vietnam conflict to file a joint return until taxable years beginning after January 2, 1978. Entitles such spouse to file as a surviving spouse for two taxable years after January 2, 1978. Allows members of the Armed Forces to exclude from gross income compensation received for any month during any part of which the member was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone in the Vietnam conflict. Allows enlisted personnel to exclude all such compensation and commissioned officers to exclude up to $500 of such compensation per month. Makes such exclusions applicable through January 1978. Extends from taxable years beginning after January 2, 1977, to taxable years beginning after January 2, 1978, the date after which the income tax forgiveness for the taxable year in which a member of the Armed Forces dies (or is determined to have died) as a result of combat in the Vietnam conflict will no longer be allowed. | 2024-08-01T19:33:33Z | https://www.congress.gov/bill/94th-congress/house-bill/15557 |
| 94-hr-15560 | 94 | hr | 15560 | A bill to amend the Internal Revenue Code of 1954 to change the method used to determine the rate of interest on tax deficiencies and overpayments. | Taxation | 1976-09-14 | 1976-09-14 | Referred to House Committee on Ways and Means. | House | Rep. Vanik, Charles A. [D-OH-22] | OH | D | V000047 | 0 | Amends the Internal Revenue Code to redefine the rate of interest on money due to or from the Government to be, in the case of a non-corporate taxpayer, the adjusted rate established by the Secretary of the Treasury, and, in the case of a corporation, 125 percent of the adjusted rate. Redefines the "prime rate charged by banks," by which the Secretary adjusts rate of interest, to be the average predominant prime rate quoted by commercial banks to large business, as determined by the Board of Governors of the Federal Reserve System. Requires the Secretary to establish such adjusted rate by the 15th day of the calendar month following enactment. Provides that the applicable rates shall become effective on the first day of the second month following enactment on all money then due. | 2024-08-01T19:33:24Z | https://www.congress.gov/bill/94th-congress/house-bill/15560 |
| 94-hr-15561 | 94 | hr | 15561 | A bill to amend the Internal Revenue Code of 1954 to require taxpayers to provide on the first page of any income tax return certain information with respect to their interests in foreign bank accounts. | Taxation | 1976-09-14 | 1976-09-14 | Referred to House Committee on Ways and Means. | House | Rep. Vanik, Charles A. [D-OH-22] | OH | D | V000047 | 0 | Authorizes the Secretary of the Treasury to prescribe regulations, under the Internal Revenue Code, requiring individuals filing income tax returns to include information concerning any interest or authority they had (during the period covered by the return) over any banks, securities or other financial accounts in a foreign country. Allows the Secretary to also require disclosure of such information as he determines is necessary to fulfill the purpose of the recordkeeping requirements of the Currency and Foreign Transactions Reporting Act (presently, such records cannot be obtained except through judicial or administrative process). Provides a $100 penalty for failure to report the required information. | 2024-08-01T19:33:33Z | https://www.congress.gov/bill/94th-congress/house-bill/15561 |
| 94-s-3811 | 94 | s | 3811 | A bill to amend the Internal Revenue Code of 1954 with respect to amounts received on certain loans of securities. | Taxation | 1976-09-14 | 1976-09-14 | Referred to Senate Committee on Finance. | Senate | Sen. Packwood, Bob [R-OR] | OR | R | P000009 | 1 | Amends the Internal Revenue Code to include within the support income of tax exempt organizations, all amounts received in respect to loaned securities where the respective loan agreements provide reasonable procedures to command collateral to cover the security's current market value, and allows the lender to recall the loaned security upon no more than five business days' notice. Expands the definition of the term "regulated investment companies" to allow the inclusion of payments on securities loans within the portion of gross income attributed to the sale or other disposition of stock or securities. Makes such provisions applicable to amounts received after December 31, 1975. | 2024-08-01T19:37:33Z | https://www.congress.gov/bill/94th-congress/senate-bill/3811 |
| 94-s-3816 | 94 | s | 3816 | A bill to amend the Internal Revenue Code of 1954 to allow a credit for amounts which are paid for natural gas used for farming purposes and which are attributable to the recent increase in rates for natural gas established by the Federal Power Commission. | Taxation | 1976-09-14 | 1976-09-14 | Referred to Senate Committee on Finance. | Senate | Sen. Montoya, Joseph M. [D-NM] | NM | D | M000876 | 0 | Allows an income tax credit, not to exceed $500, for the amount paid for natural gas used on a farm for farming purposes which is solely attributable to the increase in the national sales rate ordered by the Federal Power Commission which was published in the Federal Register on August 9, 1976. Applies such provisions to taxable years beginning after December 31, 1975. | 2024-08-01T19:37:33Z | https://www.congress.gov/bill/94th-congress/senate-bill/3816 |
| 94-hr-15517 | 94 | hr | 15517 | A bill to amend the Internal Revenue Code of 1954 to extend the duration of certain provisions relating to certain individuals who are prisoners of war, missing in action, or hospitalized as a result of the Vietnam conflict. | Taxation | 1976-09-10 | 1976-09-10 | Referred to House Committee on Ways and Means. | House | Rep. Gilman, Benjamin A. [R-NY-26] | NY | R | G000212 | 0 | Amends the Internal Revenue Code to extend until January 2, 1979, specified tax provisions for veterans wounded in the Vietnam conflict and spouses of persons missing in action in the Vietnam combat zone. Provides that after such date: (1) persons classified as missing in action in the Vietnam conflict will be considered dead for purposes of computing the terms of surviving spouses; (2) pay earned while hospitalized for wounds received in the Vietnam combat zone will be included in gross income; (3) income tax will be assessed for the taxable years in which veterans die as a result of service in the Vietnam conflict; (4) spouses of persons classified as missing in action may not elect to file joint tax returns; and (5) time requirements concerning filing, paying, claiming, assessing, collecting and commencing actions regarding tax liability will resume running against spouses of persons missing in the Vietnam combat zone. | 2024-08-01T19:33:33Z | https://www.congress.gov/bill/94th-congress/house-bill/15517 |
| 94-hr-15474 | 94 | hr | 15474 | Legal Fees Reimbursement Act | Taxation | 1976-09-08 | 1976-09-08 | Referred to House Committee on Ways and Means. | House | Rep. Clay, William (Bill) [D-MO-1] | MO | D | C000488 | 0 | Legal Fees Reimbursement Act - Provides that in any legal action initiated by the government, or in any action instituted by a taxpayer contesting the accuracy of a deficiency or claiming a refund of taxes paid where the taxpayer prevails, or substantially prevails, the Government shall be liable for the reimbursement in full of all reasonable litigation expenses incurred by the taxpayer as a consequence of legal defense, under the Internal Revenue Code. | 2025-09-02T18:49:50Z | https://www.congress.gov/bill/94th-congress/house-bill/15474 |
| 94-hr-15482 | 94 | hr | 15482 | A bill to amend the Internal Revenue Code of 1954 to provide an additional itemized deduction in the case of an individual who rents his principal residence (or who rents a site for a mobile home used as his principal residence). | Taxation | 1976-09-08 | 1976-09-08 | Referred to House Committee on Ways and Means. | House | Rep. Roe, Robert A. [D-NJ-8] | NJ | D | R000383 | 0 | Amends the Internal Revenue Code to allow a deduction from gross income of 25 percent of the aggregate rent paid for a taxpayer's principal residence or for sites for a mobile home used as his principal residence. | 2024-08-01T19:33:23Z | https://www.congress.gov/bill/94th-congress/house-bill/15482 |
| 94-hr-15413 | 94 | hr | 15413 | United States Olympic Fund Act | Taxation | 1976-09-02 | 1976-09-02 | Referred to House Committee on Ways and Means. | House | Rep. Myers, Gary A. [R-PA-25] | PA | R | M001128 | 3 | United States Olympic Fund Act - Establishes on the books of the Treasury a fund to be known as the "United States Olympic Fund". Allows an individual taxpayer to designate that $1 of any overpayment of his tax, or $1 of any contribution which he makes with his return be available to such fund. Authorizes to be appropriated to the fund an amount equal to twice the amounts designated by taxpayers pursuant to this Act. Provides that amounts in the fund shall be available as stated in appropriation Acts, to the United States Olympic Committee, for specified purposes. | 2025-09-02T18:49:50Z | https://www.congress.gov/bill/94th-congress/house-bill/15413 |
| 94-hr-15427 | 94 | hr | 15427 | A bill to amend the Internal Revenue Code of 1954 to increase the amount of the personal exemptions from $750 to $1,000, to provide for automatic cost-of-living adjustments in the individual tax rates, and to provide a credit for a certain portion of the expenses of higher education. | Taxation | 1976-09-02 | 1976-09-02 | 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 increase the amount of the personal exemption from $750 to $1,000. Provides for automatic annual cost-of-living increases in individual income tax rates. Allows a tax credit for educational expenses paid to an institution of higher education for the taxpayer, his spouse, and any of his dependents. Sets limitations on the amount of such credit. Makes the amendments made by this Act effective for taxable years beginning after December 31, 1976. | 2024-08-01T19:33:23Z | https://www.congress.gov/bill/94th-congress/house-bill/15427 |
| 94-hr-15437 | 94 | hr | 15437 | Legal Fees Reimbursement Act | Taxation | 1976-09-02 | 1976-09-02 | Referred to House Committee on Ways and Means. | House | Rep. Hungate, William L. [D-MO-9] | MO | D | H000965 | 0 | Legal Fees Reimbursement Act - Provides that in any legal action initiated by the Government, or in any action instituted by a taxpayer contesting the accuracy of a deficiency or claiming a refund of taxes paid where the taxpayer prevails or substantially prevails, the Government shall be liable for the reimbursement in full of all reasonable litigation expenses incurred by the taxpayer as a consequence of legal defense, under the Internal Revenue Code. | 2025-09-02T18:49:50Z | https://www.congress.gov/bill/94th-congress/house-bill/15437 |
| 94-hr-15383 | 94 | hr | 15383 | A bill to amend the Internal Revenue Code of 1954 to change the method used to determine the rate of interest on tax deficiencies and overpayments. | Taxation | 1976-09-01 | 1976-09-01 | Referred to House Committee on Ways and Means. | House | Rep. Jones, James R. [D-OK-1] | OK | D | J000232 | 0 | Amends the Internal Revenue Code to redefine the rate of interest on money due to or from the Government to be, in the case of a non-corporate taxpayer, the adjusted rate established by the Secretary of the Treasury, and, in the case of a corporation, 125 percent of the adjusted rate. Redefines the "prime rate charged by banks," by which the Secretary adjusts rate of interest, to be the average predominant prime rate quoted by commercial banks to large business, as determined by the Board of Governors of the Federal Reserve System. Requires the Secretary to establish such adjusted rate by the 15th day of the calendar month following enactment. Provides that the applicable rates shall become effective on the first day of the second month following enactment on all money then due. | 2024-08-01T19:33:23Z | https://www.congress.gov/bill/94th-congress/house-bill/15383 |
| 94-hr-15393 | 94 | hr | 15393 | A bill to amend the Internal Revenue Code of 1954 to increase the limitation applicable in the case of the sale of personal residences by the elderly from $20,000 to $60,000. | Taxation | 1976-09-01 | 1976-09-01 | Referred to House Committee on Ways and Means. | House | Rep. Lagomarsino, Robert J. [R-CA-19] | CA | R | L000020 | 0 | Increases from $20,000 to $60,000 the exclusion from gross income, under the Internal Revenue Code, for gain from the sale or exchange of a residence owned by a taxpayer who has attained the age of 65. | 2024-08-01T19:33:23Z | https://www.congress.gov/bill/94th-congress/house-bill/15393 |
| 94-hr-15337 | 94 | hr | 15337 | A bill to amend the Internal Revenue Code of 1954 to increase the percentage limitation on the amount of the deduction allowable for charitable contributions made by corporations. | Taxation | 1976-08-31 | 1976-08-31 | 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 increase the maximum allowable deduction for charitable contributions by corporations from the present five percent of the corporation's taxable income to the lesser of (1) ten percent of the corporation's taxable income; or (2) the sum of five percent of the corporation's taxable income plus $100,000. | 2024-08-01T19:33:23Z | https://www.congress.gov/bill/94th-congress/house-bill/15337 |
| 94-hr-15338 | 94 | hr | 15338 | A bill to amend the Internal Revenue Code of 1954 to provide a credit for a certain portion of the expenses of higher education. | Taxation | 1976-08-31 | 1976-08-31 | Referred to House Committee on Ways and Means. | House | Rep. Esch, Marvin L. [R-MI-2] | MI | R | E000213 | 0 | Amends the Internal Revenue Code to allow taxpayers to credit against the income tax specified higher education expenses, including tuition, fees, books and supplies, incurred by the taxpayer for himself or any dependent. Limits the credit to those expenses incurred for each individual which do not exceed $100 during taxable year 1977, $150 during 1978, $200 during 1979, and $250 each taxable year commencing thereafter. Limits the credit to expenses incurred by full time students at institutions of vocational and higher education, minus scholarships and veterans benefits. Limits the total credit allowed the taxpayer to his income tax liability minus the sum of all other credits applied thereto. Disallows any deduction of educational expenses used to determine the amount of the allowed by this Act. | 2024-08-01T19:33:23Z | https://www.congress.gov/bill/94th-congress/house-bill/15338 |
| 94-hr-15352 | 94 | hr | 15352 | A bill to amend the Internal Revenue Code of 1954 to allow a deduction for income tax purposes of expenses incurred by an individual for transportation to and from work. | Taxation | 1976-08-31 | 1976-08-31 | Referred to House Committee on Ways and Means. | House | Rep. Wydler, John W. [R-NY-5] | NY | R | W000780 | 0 | Amends the Internal Revenue Code to allow an income tax deduction to an individual for expenses incurred in commuting to and from work. Limits such deduction to $500 for each individual's expenses. | 2024-08-01T19:33:15Z | https://www.congress.gov/bill/94th-congress/house-bill/15352 |
| 94-hr-15324 | 94 | hr | 15324 | Surplus School Conversion Act | Taxation | 1976-08-30 | 1976-08-30 | Referred to House Committee on Ways and Means. | House | Rep. Heinz, John [R-PA-18] | PA | R | H000456 | 6 | Surplus School Conversion Act - Entitles taxpayers, under the Internal Revenue Code, to elect to take a deduction with respect to the amortization of any qualified school or hospital property based on a period of 180 months. Defines qualified school or hospital property to mean any building or other structure which is acquired by the taxpayer from a tax-exempt organization which used such structure to provide facilities for an educational institution or an institution which provided medical or custodial care. Makes technical and conforming amendments. | 2025-09-02T18:49:45Z | https://www.congress.gov/bill/94th-congress/house-bill/15324 |
| 94-hr-15330 | 94 | hr | 15330 | A bill to amend the Internal Revenue Code of 1954 to exempt farmers from the highway use tax on heavy trucks used for farm purposes. | Taxation | 1976-08-30 | 1976-08-30 | Referred to House Committee on Ways and Means. | House | Rep. Meyner, Helen S. [D-NJ-13] | NJ | D | M000685 | 2 | Amends the Internal Revenue Code to exempt farmers or farm operators from the highway use tax on heavy trucks if the farmer: (1) uses such vehicle primarily for farming purposes, and (2) is not a corporation with gross receipts in excess of $950,000 or with gross receipts more than 50 percent of which are from activities other than farming. | 2024-08-01T19:33:15Z | https://www.congress.gov/bill/94th-congress/house-bill/15330 |
| 94-hr-15291 | 94 | hr | 15291 | Surplus School Conversion Act | Taxation | 1976-08-26 | 1976-08-26 | Referred to House Committee on Ways and Means. | House | Rep. Yatron, Gus [D-PA-6] | PA | D | Y000014 | 0 | Surplus School Conversion Act - Entitles taxpayers, under the Internal Revenue Code, to elect to take a deduction with respect to the amortization of any qualified school or hospital property based on a period of 180 months. Defines qualified school or hospital property to mean any building or other structure which is acquired by the taxpayer from a tax-exempt organization which used such structure to provide facilities for an educational institution or an institution which provided medical or custodial care. Makes technical and conforming amendments. | 2025-09-02T18:49:45Z | https://www.congress.gov/bill/94th-congress/house-bill/15291 |
| 94-hr-15299 | 94 | hr | 15299 | A bill to amend the Internal Revenue Code of 1954 to allow a deduction for property improvements designed to prevent shoreline erosion caused by high water levels in the Great Lakes. | Taxation | 1976-08-26 | 1976-08-26 | Referred to House Committee on Ways and Means. | House | Rep. LaFalce, John J. [D-NY-36] | NY | D | L000556 | 0 | Amends the Internal Revenue Code to allow a taxpayer to treat 50 percent of the qualified erosion prevention expenditures which are paid or incurred by him in a taxable year as expenditures which are not chargeable to capital account. Allows expenditures so treated to be taken as a deduction. Defines "qualified erosion prevention expenditures" to mean expenditures for improvements: (1) of real property within the United States which borders the Great Lakes and is within an area designated by the Chief of Engineers of the Army as being susceptible to erosion caused by high water levels; (2) designed to prevent or reduce shoreline erosion of such property; (3) which are of a type approved by the Chief of Engineers pursuant to this Act; and (4) which meet other specified conditions. Directs the Chief of Engineers to promulgate standards for the improvements which qualify for the deduction created by this Act and to establish the maximum cost which he considers reasonable for such improvements. Limits the deduction for improvements to 50 percent of the maximum cost which the Chief of Engineers establishes. | 2024-08-01T19:33:14Z | https://www.congress.gov/bill/94th-congress/house-bill/15299 |
| 94-s-3761 | 94 | s | 3761 | A bill to amend the Internal Revenue Code of 1954. | Taxation | 1976-08-24 | 1976-08-24 | Referred to Senate Committee on Finance. | Senate | Sen. Buckley, James L. [R-NY] | NY | R | B001026 | 0 | Amends the Internal Revenue Code to allow a corporation a charitable deduction for a contribution or a gift to a charitable organization which is to be used outside the United States or its possessions. Authorizes the Secretary of the Treasury to exempt contributions from the provisions of this Act. | 2024-08-01T19:37:32Z | https://www.congress.gov/bill/94th-congress/senate-bill/3761 |
| 94-s-3762 | 94 | s | 3762 | A bill to amend the Internal Revenue Code of 1954 to extend the present rates of withholding of income tax until the end of the year. | Taxation | 1976-08-24 | 1976-08-24 | Referred to Senate Committee on Finance. | Senate | Sen. Bentsen, Lloyd M. [D-TX] | TX | D | B000401 | 0 | Amends the Internal Revenue Code to provide that the current withholding tables as set forth in the Revenue Adjustment Act of 1975 shall remain in effect through December 31, 1976, rather than August 31, 1976. | 2024-08-01T19:37:32Z | https://www.congress.gov/bill/94th-congress/senate-bill/3762 |
| 94-hr-15208 | 94 | hr | 15208 | A bill to provide an opportunity to individuals to make financial contributions, in connection with the payment of their Federal income tax, for the advancement of the arts and the humanities. | Taxation | 1976-08-23 | 1976-08-23 | Referred to House Committee on Ways and Means. | House | Rep. Richmond, Frederick W. [D-NY-14] | NY | D | R000232 | 1 | Authorizes any taxpayer to elect to have any portion of any overpayment of tax or any contribution in money which the taxpayer forwards with the return for such taxable year, under the Internal Revenue Code, be available, as the taxpayer may designate on such return, for the National Endowment for the Arts or the National Endowment for the Humanities. | 2024-08-01T19:33:14Z | https://www.congress.gov/bill/94th-congress/house-bill/15208 |
| 94-hr-15211 | 94 | hr | 15211 | A bill to amend the Internal Revenue Code of 1954 to provide for individual supplemental retirement savings. | Taxation | 1976-08-23 | 1976-08-23 | Referred to House Committee on Ways and Means. | House | Rep. Whitehurst, G. William [R-VA-2] | VA | R | W000406 | 0 | Amends the Internal Revenue Code to increase from $1,500 to $5,000 the deduction allowed for contributions to individual retirement accounts. Eliminates the present prohibition of such deductions by taxpayers who are participants in other retirement plans. | 2024-08-01T19:33:14Z | https://www.congress.gov/bill/94th-congress/house-bill/15211 |
| 94-hr-15229 | 94 | hr | 15229 | A bill to amend the Internal Revenue Code of 1954 to revise the rate schedule for estate and gift taxes. | Taxation | 1976-08-23 | 1976-08-23 | Referred to House Committee on Ways and Means. | House | Rep. Vanik, Charles A. [D-OH-22] | OH | D | V000047 | 0 | Amends the Internal Revenue Code to provide a single unified rate schedule for estate and gift taxes. Establishes progressive rates based on cumulative lifetime transfers and transfers at death. Determines the amount of estate tax by applying the unified rates to such cumulative transfers and then subtracting the taxes payable on lifetime transfers. Provides that for purposes of determining the amount of the gross estate, the amount of gift tax paid with respect to transfers made within three years of death shall be included in the decedent's gross estate. Provides, as a transitional rule, that the lifetime transfers taken into account in determining cumulative transfers at death, for purposes of imposing the estate tax under the unified schedule, shall only include taxable gifts made after December 31, 1976. Repeals the estate and gift tax exemptions. Substitutes for such exemptions a credit against estate and gift taxes in the amount of $40,000. | 2024-08-01T19:33:14Z | https://www.congress.gov/bill/94th-congress/house-bill/15229 |
| 94-hr-15230 | 94 | hr | 15230 | A bill to amend the Internal Revenue Code of 1954 to revise the rate schedule for estate and gift taxes. | Taxation | 1976-08-23 | 1976-08-23 | Referred to House Committee on Ways and Means. | House | Rep. Vanik, Charles A. [D-OH-22] | OH | D | V000047 | 0 | Amends the Internal Revenue Code to provide a single unified rate schedule for estate and gift taxes. Establishes progressive rates based on cumulative lifetime transfers and transfers at death. Determines the amount of estate tax by applying the unified rates to such cumulative transfers and then subtracting the taxes payable on lifetime transfers. Provides that for purposes of determining the amount of the gross estate, the amount of gift tax paid with respect to transfers made within three years of death shall be included in the decedent's gross estate. Provides, as a transitional rule, that the lifetime transfers taken into account in determining cumulative transfers at death, for purposes of imposing the estate tax under the unified schedule, shall only include taxable gifts made after December 31, 1976. Repeals the estate and gift tax exemptions. Substitutes for such exemptions a credit against estate and gift taxes in the amount of $40,000. | 2024-08-01T19:33:14Z | https://www.congress.gov/bill/94th-congress/house-bill/15230 |
| 94-hr-15132 | 94 | hr | 15132 | A bill to amend the Internal Revenue Code of 1954 to increase the amount of the personal exemptions from $750 to $1,000, to provide for automatic cost-of-living adjustments in the individual tax rates, and to provide a credit for a certain portion of the expenses of higher education. | Taxation | 1976-08-10 | 1976-08-10 | Referred to House Committee on Ways and Means. | House | Rep. Brown, Clarence, Jr. [R-OH-7] | OH | R | B000910 | 0 | Amends the Internal Revenue Code to increase the amount of the personal exemption from $750 to $1,000. Provides for automatic annual cost-of-living increases in individual income tax rates. Allows a tax credit for educational expenses paid to an institution of higher education for the taxpayer, his spouse, and any of his dependents. Sets limitations on the amount of such credit. Makes the amendments made by this Act effective for taxable years beginning after December 31, 1976. | 2024-08-01T19:33:03Z | https://www.congress.gov/bill/94th-congress/house-bill/15132 |
| 94-hr-15146 | 94 | hr | 15146 | A bill to amend the Internal Revenue Code with regard to an employer's duties in connection with the recording and reporting of tips. | Taxation | 1976-08-10 | 1976-08-10 | Referred to House Committee on Ways and Means. | House | Rep. Rostenkowski, Dan [D-IL-8] | IL | D | R000458 | 1 | Amends the Internal Revenue Code to specify that the only records which an employer shall be required to keep in connection with charged tips shall be charge receipts and copies of statements furnished by employees. | 2024-08-01T19:33:14Z | https://www.congress.gov/bill/94th-congress/house-bill/15146 |
| 94-s-3754 | 94 | s | 3754 | A bill to amend the Internal Revenue Code of 1954 to allow a credit for amounts paid by certain individuals over age 65 for qualifying real property taxes and rent constituting real property taxes with respect to such individual's principal residence. | Taxation | 1976-08-10 | 1976-08-10 | Referred to Senate Committee on Finance. | Senate | Sen. Beall, J. Glenn, Jr. [R-MD] | MD | R | B000272 | 0 | Amends the Internal Revenue Code to allow a tax credit to individuals who have attained the age of 65 and who do not receive financial assistance in the form of a direct money grant under a State plan of public assistance to the poor, blind, or aged. Sets such credit at an amount equal to the amount in excess of 5 percent of the Household income of an eligible individual for real property taxes, or if renting, 15 percent of the rent, but in either event not to exceed $500. Restricts such credit to the taxpayer's principal residence. | 2024-08-01T19:37:32Z | https://www.congress.gov/bill/94th-congress/senate-bill/3754 |
| 94-hr-15106 | 94 | hr | 15106 | A bill to amend the Internal Revenue Code of 1954 to provide that amounts received under certain conditional scholarship or student loan programs will be exempt from taxation. | Taxation | 1976-08-09 | 1976-08-09 | Referred to House Committee on Ways and Means. | House | Rep. Rooney, Fred B. [D-PA-15] | PA | D | R000423 | 0 | Amends the Internal Revenue Code to provide that the determination of whether amounts received by an individual under a Federal or State scholarship (including the value of contributed services and accommodations) at an educational institution are excludable from gross income shall be made without regard to whether: (1) such individual while receiving such amounts is a member of the uniformed services on active duty or in an off-duty or inactive status; or (2) such individual is required as a condition of receiving such amounts (a) to serve for a certain period of time as a member of the uniformed services; or (b) to agree to perform services in his profession or occupation for a certain period of time in a certain geographical area or under other specified conditions. Provides that in the case of an individual who has obtained one or more Federal or State education loans, no amount shall be included in gross income by reason of: (1) the discharge in whole or in part of the indebtedness of the individual under such a loan; or (2) the payment in whole or in part of the principal or interest under such a loan if such discharge or payment is pursuant to an agreement under which the individual agreed to perform services in his profession or occupation for a certain period of time in a certain geographical area or under other specified conditions. | 2024-08-01T19:33:05Z | https://www.congress.gov/bill/94th-congress/house-bill/15106 |
| 94-hr-15065 | 94 | hr | 15065 | A bill to amend the Internal Revenue Code of 1954 to provide a tax credit of $250 to an individual for expenditures for health insurance premiums. | Taxation | 1976-08-05 | 1976-08-05 | Referred to House Committee on Ways and Means. | House | Rep. Eilberg, Joshua [D-PA-4] | PA | D | E000096 | 15 | Amends the Internal Revenue Code to allow individuals a tax credit equal to one half the amount paid for health insurance premiums up to a maximum credit of $250. | 2024-08-01T19:33:04Z | https://www.congress.gov/bill/94th-congress/house-bill/15065 |
| 94-hr-15076 | 94 | hr | 15076 | A bill to amend the Internal Revenue Code of 1954 to provide for individual supplemental retirement savings. | Taxation | 1976-08-05 | 1976-08-05 | 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 increase from $1,500 to $5,000 the deduction allowed for contributions to individual retirement accounts. Eliminates the present prohibition of such deductions by taxpayers who are participants in other retirement plans. | 2024-08-01T19:33:04Z | https://www.congress.gov/bill/94th-congress/house-bill/15076 |
| 94-hr-15083 | 94 | hr | 15083 | A bill to amend the Internal Revenue Code of 1954 to deny certain benefits to taxpayers who participate in or cooperate with the boycott of Israel. | Taxation | 1976-08-05 | 1976-08-05 | Referred to House Committee on Ways and Means. | House | Rep. Corman, James C. [D-CA-21] | CA | D | C000780 | 1 | Denies the benefits of the foreign tax credit, under the Internal Revenue Code, to any taxpayer, or a member of a controlled group which includes the taxpayer, who is determined by the Secretary of the Treasury to have participated in or cooperated with the boycott of Israel, with respect to income, war profits, or excess profits taxes paid or accrued to any country which requires such participation or cooperation as a condition of doing business within that country. Denies DISC benefits to any Domestic International Sales Corporation that the Secretary of Treasury determines has participated in or cooperated with the boycott of Israel. Requires taxpayers with foreign source income derived directly or indirectly from sources within a country which requires participation in or cooperation with the boycott of Israel as a condition of doing business with or within such country to report such fact to the Secretary of the Treasury, who shall make a determination whether the taxpayer participated in or cooperated with the boycott of Israel for the taxable year. | 2024-08-01T19:33:04Z | https://www.congress.gov/bill/94th-congress/house-bill/15083 |
| 94-hr-15092 | 94 | hr | 15092 | A bill to amend the Internal Revenue Code of 1954 to exempt from excise tax certain buses purchased by nonprofit organizations or by other persons for exclusive use in furnishing transportation for State or local governments or nonprofit organizations. | Taxation | 1976-08-05 | 1976-08-05 | Referred to House Committee on Ways and Means. | House | Rep. Matsunaga, Spark M. [D-HI-1] | HI | D | M000250 | 19 | Amends the Internal Revenue Code to exempt from excise tax buses purchased by tax exempt organizations or by other persons for exclusive use in furnishing transportation for a State or local government or a tax exempt organization (presently, transportation must be limited to students and employees of schools). | 2024-08-01T19:33:04Z | https://www.congress.gov/bill/94th-congress/house-bill/15092 |
| 94-hr-15093 | 94 | hr | 15093 | A bill to amend the Internal Revenue Code of 1954 to provide that the amount of the charitable deduction allowable for expenses incurred in the operation of a highway vehicle will be determined in the same manner as the business deduction for such expenses. | Taxation | 1976-08-05 | 1976-08-05 | Referred to House Committee on Ways and Means. | House | Rep. Matsunaga, Spark M. [D-HI-1] | HI | D | M000250 | 18 | Amends the Internal Revenue Code to provide that the amount of the charitable deduction allowed for expenses incurred in the operation of a motor vehicle shall include that portion of the costs of operating and maintaining such vehicle (including a reasonable allowance for depreciation) which is allocable to such operation, and shall be determined in the same manner as if such operation were in connection with a trade or business of the taxpayer. | 2024-08-01T19:33:04Z | https://www.congress.gov/bill/94th-congress/house-bill/15093 |
| 94-hr-15042 | 94 | hr | 15042 | A bill to amend the Internal Revenue Code of 1954 to provide that heads of households (whether or not married) may produce 200 gallons of wine per year for use by the household without payment of Federal tax. | Taxation | 1976-08-04 | 1976-08-04 | Referred to House Committee on Ways and Means. | House | Rep. AuCoin, Les [D-OR-1] | OR | D | A000337 | 0 | Amends the Internal Revenue Code to allow heads of households (currently heads of family) to produce 200 gallons of wine per year for use by the household without payment of the Federal tax. | 2024-08-01T19:33:05Z | https://www.congress.gov/bill/94th-congress/house-bill/15042 |
| 94-hr-15048 | 94 | hr | 15048 | A bill to amend the Internal Revenue Code of 1954 to allow an individual to exclude from gross income the gain from the sale or exchange of the individual's principal residence. | Taxation | 1976-08-04 | 1976-08-04 | Referred to House Committee on Ways and Means. | House | Rep. McKinney, Stewart B. [R-CT-4] | CT | R | M000527 | 8 | Amends the Internal Revenue Code to allow taxpayers of any age to exclude from gross income gain from the sale or exchange of property if during the eight year period preceding the sale or exchange, such property has been owned and used as the taxpayer's principal residence for periods aggregating five years or more. Allows a surviving spouse to tack on the holding and use periods of the decedent spouse without regard to whether such decedent spouse had made an election to exclude gain from a prior sale or exchange. | 2024-08-01T19:33:04Z | https://www.congress.gov/bill/94th-congress/house-bill/15048 |
| 94-hr-15054 | 94 | hr | 15054 | A bill to amend the Internal Revenue Code of 1954 to provide a deduction for clothing purchased and used by taxpayers serving in volunteer firefighting organizations. | Taxation | 1976-08-04 | 1976-08-04 | Referred to House Committee on Ways and Means. | House | Rep. Ottinger, Richard L. [D-NY-24] | NY | D | O000134 | 0 | Amends the Internal Revenue Code to allow members of volunteer firefighting organizations to deduct the cost of firefighting-related clothing expenses. | 2024-08-01T19:33:04Z | https://www.congress.gov/bill/94th-congress/house-bill/15054 |
| 94-hr-15055 | 94 | hr | 15055 | A bill to amend the Internal Revenue Code of 1954 to exempt nonprofit volunteer firefighting or rescue organizations from the Federal excise taxes on gasoline, diesel fuel, and certain other articles and services. | Taxation | 1976-08-04 | 1976-08-04 | Referred to House Committee on Ways and Means. | House | Rep. Ottinger, Richard L. [D-NY-24] | NY | D | O000134 | 0 | Amends the Internal Revenue Code to exempt nonprofit volunteer firefighting or rescue organizations from the excise tax on sales of special fuels, automotive parts, petroleum products, and communication services. | 2024-08-01T19:33:04Z | https://www.congress.gov/bill/94th-congress/house-bill/15055 |
| 94-hr-14999 | 94 | hr | 14999 | A bill to amend the Internal Revenue Code of 1954 to allow a deduction for State or local taxes imposed on the rental of dwelling units. | Taxation | 1976-08-02 | 1976-08-02 | Referred to House Committee on Ways and Means. | House | Rep. Mikva, Abner J. [D-IL-10] | IL | D | M000703 | 1 | Amends the Internal Revenue Code to allow a tax deduction for State and local taxes paid or incurred for the rental of a dwelling unit. States that for purposes of this Act the term "dwelling unit" means a housing unit occupied by a tenant as a principal residence, and excludes a facility (such as a hotel or motel room) which is occupied by a transient on a short-term or temporary basis. | 2024-08-01T19:33:05Z | https://www.congress.gov/bill/94th-congress/house-bill/14999 |
| 94-hr-14967 | 94 | hr | 14967 | A bill to provide that income from certain public entertainment activities conducted by organizations described in section 501 (c) (3), (4), or (5) of the Internal Revenue Code shall not be unrelated trade or business income and shall not affect the tax exemption of the organization. | Taxation | 1976-07-30 | 1976-07-30 | 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 allow specified otherwise tax exempt organizations to operate a public entertainment activity in conjunction with a National, State, local, regional, or international fair or exposition without losing their tax exempt status, by excluding such public entertainment activity from the definition of the term "unrelated trade or business." | 2024-08-01T19:33:05Z | https://www.congress.gov/bill/94th-congress/house-bill/14967 |
| 94-hr-14961 | 94 | hr | 14961 | A bill to amend the Internal Revenue Code of 1954 to require that an annual report on the effects of inflation (or deflation) on the Federal income tax be transmitted to the Congress. | Taxation | 1976-07-29 | 1976-07-29 | Referred to House Committee on Ways and Means. | House | Rep. Steiger, William A. [R-WI-6] | WI | R | S000847 | 1 | Amends the Internal Revenue Code to require the Secretary of the Treasury to submit to Congress an annual report on the effects of inflation or deflation on the Federal income tax liabilities of taxpayers. | 2024-08-01T19:33:05Z | https://www.congress.gov/bill/94th-congress/house-bill/14961 |
| 94-hr-14904 | 94 | hr | 14904 | A bill to amend the Internal Revenue Code of 1954 to exempt from industrial development bond treatment certain bond issues the proceeds of which are used for drydock facilities, the primary use of which is to be for repairing, inspecting, or servicing vessels. | Taxation | 1976-07-28 | 1976-07-28 | 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 grant tax exempt status to industrial development bonds the proceeds of which are used for drydock facilities, the primary purpose of which is to be for repairing, inspecting, or servicing vessels. | 2024-08-01T19:32:55Z | https://www.congress.gov/bill/94th-congress/house-bill/14904 |
| 94-hr-14925 | 94 | hr | 14925 | Small Business Growth and Job Creation Act | Taxation | 1976-07-28 | 1976-07-28 | Referred to House Committee on Ways and Means. | House | Rep. Wydler, John W. [R-NY-5] | NY | R | W000780 | 0 | Small Business Growth and Job Creation Act - Title I: Small Business Independence and Continuation - Amends the Internal Revenue Code to establish graduated corporate income tax rates. Changes the holding period for capital assets from six months to one year. Establishes a new alternative tax on capital gains. Increases the estate tax exemption from $60,000 to $180,000. Establishes a new rate schedule for the estate tax. Increases the gift tax exclusion from $3,000 to $9,000, and the gift tax exemption from $30,000 to $90,000. Replaces the present gift tax schedule with a flat rate of 75 percent of whatever the estate tax on such a sum would be. Provides that a distribution of property by a corporation in redemption of stock to pay death taxes shall be treated as a distribution in full payment in exchange for the stock if all of the stock of such corporation which is included in determining the value of the decedent's gross estate is either, (1) more than 20 percent (generally, 35 percent), of the value of the gross estate of such decedent, or (2) more than 40 percent (generally, 50 percent) of the taxable estate of such decedent. Provides that if stock in a corporation is sold by a shareholder owning stock representing more than 30 percent of the fair market value of all outstanding stock of the corporation whose stock is being sold, the gain from such sale shall be recognized only to the extent that the taxpayer's sale price exceeds the cost of replacement property purchased by the taxpayer within two years. Defines "replacement property" as property which is held for the production of income or which is held for investment. Allows the executor of an estate involving an interest in a closely held business to elect to include in the value of the gross estate the decedent's basis in such business rather than the fair market value of such interest. States that the basis of property acquired from a decedent as to which such an election was made shall be the decedent's basis in such property rather than the fa… | 2025-09-02T18:49:38Z | https://www.congress.gov/bill/94th-congress/house-bill/14925 |
| 94-hr-14930 | 94 | hr | 14930 | A bill to amend section 167 (k) of the Internal Revenue Code of 1954. | Taxation | 1976-07-28 | 1976-07-28 | Referred to House Committee on Ways and Means. | House | Rep. Moakley, John Joseph [D-MA-9] | MA | D | M000834 | 0 | Extends for two years that provision of the Internal Revenue Code which allows expenses relating to the rehabilitation of low income rental housing to be depreciated over a 60 month period (rather than the useful life of the property). Increases the maximum amount of expenditures which can be depreciated in such manner from $15,000 to $20,000. | 2024-08-01T19:33:05Z | https://www.congress.gov/bill/94th-congress/house-bill/14930 |
| 94-hr-14867 | 94 | hr | 14867 | A bill to amend the Internal Revenue Code of 1954 to provide that certain organizations which are dedicated to honoring and preserving the memory of former Presidents will not be treated as private foundations. | Taxation | 1976-07-27 | 1976-07-27 | Referred to House Committee on Ways and Means. | House | Rep. Ambro, Jerome A. [D-NY-3] | NY | D | A000170 | 0 | Amends the Internal Revenue Code to exclude from the definition of a private foundation an organization which is federally chartered and which is organized for the purpose of honoring the memory of a former President of the United States. | 2024-08-01T19:32:54Z | https://www.congress.gov/bill/94th-congress/house-bill/14867 |
| 94-hr-14868 | 94 | hr | 14868 | Small Business Growth and Job Creation Act | Taxation | 1976-07-27 | 1976-07-27 | Referred to House Committee on Ways and Means. | House | Rep. Ashbrook, John M. [R-OH-17] | OH | R | A000221 | 0 | Small Business Growth and Job Creation Act - Title I: Small Business Independence and Continuation - Amends the Internal Revenue Code to establish graduated corporate income tax rates. Changes the holding period for capital assets from six months to one year. Establishes a new alternative tax on capital gains. Increases the estate tax exemption from $60,000 to $180,000. Establishes a new rate schedule for the estate tax. Increases the gift tax exclusion from $3,000 to $9,000, and the gift tax exemption from $30,000 to $90,000. Replaces the present gift tax schedule with a flat rate of 75 percent of whatever the estate tax on such a sum would be. Provides that a distribution of property by a corporation in redemption of stock to pay death taxes shall be treated as a distribution in full payment in exchange for the stock if all of the stock of such corporation which is included in determining the value of the decedent's gross estate is either, (1) more than 20 percent (generally, 35 percent), of the value of the gross estate of such decedent, or (2) more than 40 percent (generally, 50 percent) of the taxable estate of such decedent. Provides that if stock in a corporation is sold by a shareholder owning stock representing more than 30 percent of the fair market value of all outstanding stock of the corporation whose stock is being sold, the gain from such sale shall be recognized only to the extent that the taxpayer's sale price exceeds the cost of replacement property purchased by the taxpayer within two years. Defines "replacement property" as property which is held for the production of income or which is held for investment. Allows the executor of an estate involving an interest in a closely held business to elect to include in the value of the gross estate the decedent's basis in such business rather than the fair market value of such interest. States that the basis of property acquired from a decedent as to which such an election was made shall be the decedent's basis in such property rather than the fa… | 2025-09-02T18:49:31Z | https://www.congress.gov/bill/94th-congress/house-bill/14868 |
| 94-hr-14871 | 94 | hr | 14871 | A bill to amend the Internal Revenue Code of 1954 to provide a tax credit of $250 to an individual for expenditures for health insurance premiums. | Taxation | 1976-07-27 | 1976-07-27 | Referred to House Committee on Ways and Means. | House | Rep. Eilberg, Joshua [D-PA-4] | PA | D | E000096 | 0 | Amends the Internal Revenue Code to allow individuals a tax credit equal to one half the amount paid for health insurance premiums up to a maximum credit of $250. | 2024-08-01T19:32:54Z | https://www.congress.gov/bill/94th-congress/house-bill/14871 |
| 94-hr-14874 | 94 | hr | 14874 | A bill to amend the Internal Revenue Code of 1954 to allow individuals who have attained age 65 a nonrefundable tax credit for property taxes paid by them on their principal residences or for a certain portion of the rent they pay for their principal residences. | Taxation | 1976-07-27 | 1976-07-27 | Referred to House Committee on Ways and Means. | House | Rep. Lagomarsino, Robert J. [R-CA-19] | CA | R | L000020 | 0 | Authorizes, under the Internal Revenue Code, any individual who has attained the age of 65 to take a nonrefundable tax credit for a percentage of the amount of real property taxes or the amount of rent constituting real property taxes paid or accrued by the taxpayer during the taxable year. Defines the applicable percentage as 50 percent reduced by two percent for each $1,000 amount by which the adjusted gross income of such taxpayer exceeds $5,000. | 2024-08-01T19:32:54Z | https://www.congress.gov/bill/94th-congress/house-bill/14874 |
| 94-hr-14887 | 94 | hr | 14887 | A bill to amend the Internal Revenue Code of 1954 to prohibit interest on tax in cases in which a taxpayer received erroneous assistance from the Internal Revenue Service with respect to such tax. | Taxation | 1976-07-27 | 1976-07-27 | Referred to House Committee on Ways and Means. | House | Rep. Clancy, Donald D. [R-OH-2] | OH | R | C000409 | 0 | Amends the Internal Revenue Code to prohibit interest on tax in cases where a taxpayer received erroneous assistance from the Internal Revenue Service with respect to such tax. | 2024-08-01T19:32:54Z | https://www.congress.gov/bill/94th-congress/house-bill/14887 |
| 94-hr-14888 | 94 | hr | 14888 | A bill to amend the Internal Revenue Code of 1954 to allow an income tax credit for tuition expenses of the taxpayer or his spouse or a dependent at an institution of higher education, and an additional credit for gifts or contributions made to any institution of higher education. | Taxation | 1976-07-27 | 1976-07-27 | Referred to House Committee on Ways and Means. | House | Rep. Clancy, Donald D. [R-OH-2] | OH | R | C000409 | 0 | Amends the Internal Revenue Code to allow as a credit sums paid for tuition to an institution of higher education by a taxpayer for himself, his spouse or a dependent. Limits such credit to $600 per student for each taxable year. Allows individuals a credit for charitable contributions to institution of higher education. Limits such credit to 20 percent of the taxpayer's total tax liability or $500, whichever is less. Stipulates that no amounts taken into account in calculating such credit shall be allowed as a charitable deduction. | 2024-08-01T19:32:54Z | https://www.congress.gov/bill/94th-congress/house-bill/14888 |
| 94-hr-14844 | 94 | hr | 14844 | Estate and Gift Tax Reform Act | Taxation | 1976-07-26 | 1976-08-02 | Reported to House from the Committee on Ways and Means, H. Rept. 94-1380. | House | Rep. Ullman, Al [D-OR-2] | OR | D | U000004 | 0 | Estate and Gift Tax Reform Act - Amends the Internal Revenue Code to provide a single unified rate schedule for estate and gift taxes. Establishes progressive rates based on cumulative lifetime transfers and transfers at death. Determines the amount of estate tax by applying the unified rates to such cumulative transfers and then subtracting the taxes payable on lifetime transfers. Provides that for purposes of determining the amount of the gross estate, the amount of gift tax paid with respect to transfers made within three years of death shall be included in the decedent's gross estate. Provides, as a transitional rule, that the lifetime transfers taken into account in determining cumulative transfers at death, for purposes of imposing the estate tax under the unified schedule, shall only include taxable gifts made after December 31, 1976. Repeals the estate and gift tax exemptions. Substitutes for such exemptions a credit against estate and gift taxes in the amount of $40,000. Increases the estate tax marital deduction to $250,000 or one-half of the decedent's gross estate, whichever is greater. Increases the gift tax marital deduction in the case of lifetime gifts to a spouse. Allows an unlimited marital deduction for the first $100,000 of lifetime gifts made to a spouse and, thereafter, a deduction for one-half of the aggregate lifetime gifts made to a spouse in excess of $200,000. Allows the executor of an estate which includes real property being put to a qualified use to value such property at such use, rather than its fair market value determined on the basis of its highest and best use. Defines qualified use as: (1) use as a farm; or (2) use in a trade or business. Imposes special conditions for such valuation, including: (1) the value of the qualified real property and related personal property must be at least 50 percent of the decedent's gross estate; (2) at least 25 percent of the adjusted value of the gross estate must be qualified real property; (3) the real property must pass to a qualifi… | 2025-09-02T18:49:31Z | https://www.congress.gov/bill/94th-congress/house-bill/14844 |
| 94-hr-14845 | 94 | hr | 14845 | Small Business Growth and Job Creation Act | Taxation | 1976-07-26 | 1976-07-26 | Referred to House Committee on Ways and Means. | House | Rep. Evins, Joe L. [D-TN-4] | TN | D | E000273 | 24 | Small Business Growth and Job Creation Act - Title I: Small Business Independence and Continuation - Amends the Internal Revenue Code to establish graduated corporate income tax rates. Changes the holding period for capital assets from six months to one year. Establishes a new alternative tax on capital gains. Increases the estate tax exemption from $60,000 to $180,000. Establishes a new rate schedule for the estate tax. Increases the gift tax exclusion from $3,000 to $9,000, and the gift tax exemption from $30,000 to $90,000. Replaces the present gift tax schedule with a flat rate of 75 percent of whatever the estate tax on such a sum would be. Provides that a distribution of property by a corporation in redemption of stock to pay death taxes shall be treated as a distribution in full payment in exchange for the stock if all of the stock of such corporation which is included in determining the value of the decedent's gross estate is either, (1) more than 20 percent (generally, 35 percent), of the value of the gross estate of such decedent, or (2) more than 40 percent (generally, 50 percent) of the taxable estate of such decedent. Provides that if stock in a corporation is sold by a shareholder owning stock representing more than 30 percent of the fair market value of all outstanding stock of the corporation whose stock is being sold, the gain from such sale shall be recognized only to the extent that the taxpayer's sale price exceeds the cost of replacement property purchased by the taxpayer within two years. Defines "replacement property" as property which is held for the production of income or which is held for investment. Allows the executor of an estate involving an interest in a closely held business to elect to include in the value of the gross estate the decedent's basis in such business rather than the fair market value of such interest. States that the basis of property acquired from a decedent as to which such an election was made shall be the decedent's basis in such property rather than the fa… | 2025-09-02T18:49:31Z | https://www.congress.gov/bill/94th-congress/house-bill/14845 |
| 94-hr-14855 | 94 | hr | 14855 | A bill to amend the Internal Revenue Code of 1954 to require the Internal Revenue Service to audit all income tax returns made by Members of Congress. | Taxation | 1976-07-26 | 1976-07-26 | Referred to House Committee on Ways and Means. | House | Rep. Kemp, Jack [R-NY-38] | NY | R | K000086 | 0 | Amends the Internal Revenue Code to require the Internal Revenue Service to audit all income tax returns filed by members of Congress. | 2024-08-01T19:32:54Z | https://www.congress.gov/bill/94th-congress/house-bill/14855 |
| 94-hr-14857 | 94 | hr | 14857 | A bill to exempt from Federal income taxation certain nonprofit corporations all of whose members are tax-exempt credit unions. | Taxation | 1976-07-26 | 1976-07-26 | Referred to House Committee on Ways and Means. | House | Rep. Keys, Martha E. [D-KS-2] | KS | D | K000162 | 0 | Exempts from Federal income taxation, under the Internal Revenue Code, a corporation organized and operated for mutual purposes and without profit for the purpose of providing, either or both, reserve funds for, and insurance of, shares and deposits in credit unions which have no capital stock and are organized and operated for mutual purposes and not for profit. | 2024-08-01T19:32:54Z | https://www.congress.gov/bill/94th-congress/house-bill/14857 |
| 94-hr-14811 | 94 | hr | 14811 | A bill to amend the Internal Revenue Code of 1954 to allow a deduction for amounts paid by a taxpayer for tuition to provide an education for himself or for his dependents. | Taxation | 1976-07-22 | 1976-07-22 | Referred to House Committee on Ways and Means. | House | Rep. Delaney, James J. [D-NY-9] | NY | D | D000211 | 5 | Amends the Internal Revenue Code to allow a tax deduction in an amount not to exceed $1,000 for amounts paid by the taxpayer to an eligible educational institution for tuition for the attendance of the taxpayer or any eligible dependent. | 2024-08-01T19:32:53Z | https://www.congress.gov/bill/94th-congress/house-bill/14811 |
| 94-hr-14812 | 94 | hr | 14812 | A bill to encourage the establishment of wind erosion control and wildlife habitat areas which meet standards prescribed by the Secretary of Agriculture. | Taxation | 1976-07-22 | 1976-07-22 | 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 allow as a credit against the income tax an amount equal to the qualified land conservation expenditures paid or incurred by the taxpayer. Defines "qualified land conservation expenditures" as any amount paid or incurred by the taxpayer to establish a wind erosion control and wildlife habitat area on land which was previously used for the production of agricultural products or for the sustenance of livestock. Limits the amount of such credit to the tax due minus the amount of other specified credits. | 2024-08-01T19:32:53Z | https://www.congress.gov/bill/94th-congress/house-bill/14812 |
| 94-hr-14815 | 94 | hr | 14815 | A bill to amend the Internal Revenue Code of 1954 to provide for a credit against the Federal income tax for certain higher education expenses. | Taxation | 1976-07-22 | 1976-07-22 | Referred to House Committee on Ways and Means. | House | Rep. Lehman, William [D-FL-13] | FL | D | L000226 | 0 | Amends the Internal Revenue Code to allow as a credit against the income tax specified higher education expenses, including tuition and fees, paid or incurred by an individual during the taxable year for himself and for any dependent. States that if the expenses are for only one individual the amount of the credit shall be the sum of: (1) 50 percent of such expenses as does not exceed $200; (2) 25 percent of such expenses as exceeds $200 but not $500; and (3) five percent of such expenses as exceeds $500 but does not exceed $1,000. Increases the amount of the credit if more than one person's expenses are eligible. Disallows the deduction of any education expenses taken into account in determining the amount of such credit. | 2024-08-01T19:32:53Z | https://www.congress.gov/bill/94th-congress/house-bill/14815 |
| 94-hr-14817 | 94 | hr | 14817 | Small Business Growth and Job Creation Act | Taxation | 1976-07-22 | 1976-07-22 | Referred to House Committee on Ways and Means. | House | Rep. Natcher, William H. [D-KY-2] | KY | D | N000009 | 0 | Small Business Growth and Job Creation Act - Title I: Small Business Independence and Continuation - Amends the Internal Revenue Code to establish graduated corporate income tax rates. Changes the holding period for capital assets from six months to one year. Establishes a new alternative tax on capital gains. Increases the estate tax exemption from $60,000 to $180,000. Establishes a new rate schedule for the estate tax. Increases the gift tax exclusion from $3,000 to $9,000, and the gift tax exemption from $30,000 to $90,000. Replaces the present gift tax schedule with a flat rate of 75 percent of whatever the estate tax on such a sum would be. Provides that a distribution of property by a corporation in redemption of stock to pay death taxes shall be treated as a distribution in full payment in exchange for the stock if all of the stock of such corporation which is included in determining the value of the decedent's gross estate is either, (1) more than 20 percent (generally, 35 percent), of the value of the gross estate of such decedent, or (2) more than 40 percent (generally, 50 percent) of the taxable estate of such decedent. Provides that if stock in a corporation is sold by a shareholder owning stock representing more than 30 percent of the fair market value of all outstanding stock of the corporation whose stock is being sold, the gain from such sale shall be recognized only to the extent that the taxpayer's sale price exceeds the cost of replacement property purchased by the taxpayer within two years. Defines "replacement property" as property which is held for the production of income or which is held for investment. Allows the executor of an estate involving an interest in a closely held business to elect to include in the value of the gross estate the decedent's basis in such business rather than the fair market value of such interest. States that the basis of property acquired from a decedent as to which such an election was made shall be the decedent's basis in such property rather than the fa… | 2025-09-02T18:49:31Z | https://www.congress.gov/bill/94th-congress/house-bill/14817 |
| 94-hr-14834 | 94 | hr | 14834 | A bill to amend the Internal Revenue Code of 1954 to increase the standard deduction. | Taxation | 1976-07-22 | 1976-07-22 | Referred to House Committee on Ways and Means. | House | Rep. Vander Veen, Richard F. [D-MI-5] | MI | D | V000029 | 1 | Amends the Internal Revenue Code to increase the percentage standard deduction to an amount equal to 20 percent of adjusted gross income but not to exceed (1) $3,000 in the case of a joint return or a surviving spouse, (2) $2,500 in the case of an unmarried individual, or (3) $1,500 in the case of a married individual filing a separate return. | 2024-08-01T19:32:54Z | https://www.congress.gov/bill/94th-congress/house-bill/14834 |
| 94-hr-14835 | 94 | hr | 14835 | Historic Preservation Tax Act | Taxation | 1976-07-22 | 1976-07-22 | Referred to House Committee on Ways and Means. | House | Rep. Vander Veen, Richard F. [D-MI-5] | MI | D | V000029 | 2 | Historic Preservation Tax Act - Title I: Short Title - Sets forth the popular name for this Act. Title II: Rehabilitation of Historic Structures - Provides under the Internal Revenue Code for the preservation and rehabilitation of historic structures by allowing a tax deduction with respect to the amortization of the amortizable basis of any certified historic structure based on a period of 60 months. Specifies that no deduction shall be allowed for any expense or loss incurred as a result of the destruction of a certified historic structure. Limits deductions on structures erected upon a site which was occupied by a certified historic structure which was demolished or substantially altered. Title III: Rehabilitation of Historic Property - Allows a taxpayer to compute the depreciation deduction attributable to substantially rehabilitated historic property as though the original use of such property commenced with him. Title IV: Charitable Transfers for Conservation Purposes - Allows income, estate and gift tax deductions for transfer of remainder or partial interests in property for conservation purposes. | 2025-09-02T18:49:31Z | https://www.congress.gov/bill/94th-congress/house-bill/14835 |
| 94-hr-14789 | 94 | hr | 14789 | A bill to extend from 1 to 2 years the maximum period which may elapse between the sale of a residence and the purchase of another in order that gain from such sale will not be recognized for Federal income tax purposes. | Taxation | 1976-07-21 | 1976-07-21 | Referred to House Committee on Ways and Means. | House | Rep. Paul, Ron [R-TX-22] | TX | R | P000583 | 0 | Amends the Internal Revenue Code to extend from one to two years the maximum period which may elapse between the sale of a residence and the purchase of another in order that gain from such sale will not be recognized for Federal income tax purposes. | 2024-08-01T19:32:53Z | https://www.congress.gov/bill/94th-congress/house-bill/14789 |
| 94-hr-14791 | 94 | hr | 14791 | Small Business Growth and Job Creation Act | Taxation | 1976-07-21 | 1976-07-21 | Referred to House Committee on Ways and Means. | House | Rep. Quillen, James H. (Jimmy) [R-TN-1] | TN | R | Q000013 | 0 | Small Business Growth and Job Creation Act - Title I: Small Business Independence and Continuation - Amends the Internal Revenue Code to establish graduated corporate income tax rates. Changes the holding period for capital assets from six months to one year. Establishes a new alternative tax on capital gains. Increases the estate tax exemption from $60,000 to $180,000. Establishes a new rate schedule for the estate tax. Increases the gift tax exclusion from $3,000 to $9,000, and the gift tax exemption from $30,000 to $90,000. Replaces the present gift tax schedule with a flat rate of 75 percent of whatever the estate tax on such a sum would be. Provides that a distribution of property by a corporation in redemption of stock to pay death taxes shall be treated as a distribution in full payment in exchange for the stock if all of the stock of such corporation which is included in determining the value of the decedent's gross estate is either, (1) more than 20 percent (generally, 35 percent), of the value of the gross estate of such decedent, or (2) more than 40 percent (generally, 50 percent) of the taxable estate of such decedent. Provides that if stock in a corporation is sold by a shareholder owning stock representing more than 30 percent of the fair market value of all outstanding stock of the corporation whose stock is being sold, the gain from such sale shall be recognized only to the extent that the taxpayer's sale price exceeds the cost of replacement property purchased by the taxpayer within two years. Defines "replacement property" as property which is held for the production of income or which is held for investment. Allows the executor of an estate involving an interest in a closely held business to elect to include in the value of the gross estate the decedent's basis in such business rather than the fair market value of such interest. States that the basis of property acquired from a decedent as to which such an election was made shall be the decedent's basis in such property rather than the fa… | 2025-09-02T18:49:31Z | https://www.congress.gov/bill/94th-congress/house-bill/14791 |
| 94-hr-14798 | 94 | hr | 14798 | A bill to amend section 5051 of the Internal Revenue Code of 1954 (relating to the Federal excise tax on beer). | Taxation | 1976-07-21 | 1976-07-21 | Referred to House Committee on Ways and Means. | House | Rep. Risenhoover, Theodore M. [D-OK-2] | OK | D | R000268 | 0 | Provides that the first 60,000 barrels of beer brewed by a brewery in the United States producing less than 2,000,000 barrels annually for consumption shall be taxable under the Internal Revenue Code at a rate of $7 per barrel (as opposed to the flat rate of $9 per barrel presently imposed). | 2024-08-01T19:32:53Z | https://www.congress.gov/bill/94th-congress/house-bill/14798 |
| 94-hr-14801 | 94 | hr | 14801 | A bill to avoid the loss of State and local revenues resulting from the exemption, by Federal law, of Members of Congress from the payment of State and local income taxes to State and local jurisdictions in which they reside. | Taxation | 1976-07-21 | 1976-07-21 | Referred to House Committee on Government Operations. | House | Rep. Sarbanes, Paul S. [D-MD-3] | MD | D | S000064 | 0 | Requires Members of Congress who but for an exemption conferred by Federal law would be required to pay State income tax to the State in which they reside for purposes of attending sessions of Congress to submit to such State a statement in lieu of a State income tax return indicating the amount of tax such Member would have been required to pay. Authorizes the Secretary of the Treasury to pay to such State an amount equal to the amount of such unpaid tax indicated on such Member's statement and certified to the Secretary by the Governor or head of such State. | 2025-02-04T16:54:13Z | https://www.congress.gov/bill/94th-congress/house-bill/14801 |
| 94-hr-14739 | 94 | hr | 14739 | A bill to amend the Internal Revenue Code of 1954 to allow a deduction to individuals who rent their principal residences for a portion of the real property taxes paid or accrued by their landlords. | Taxation | 1976-07-20 | 1976-07-20 | Referred to House Committee on Ways and Means. | House | Rep. Bingham, Jonathan B. [D-NY-22] | NY | D | B000472 | 0 | Amends the Internal Revenue Code to allow a deduction to individuals who rent their principal residences for a portion of the real property taxes paid or accrued by their landlord. | 2024-08-01T19:32:53Z | https://www.congress.gov/bill/94th-congress/house-bill/14739 |
| 94-hr-14760 | 94 | hr | 14760 | Small Business Growth Act | Taxation | 1976-07-20 | 1976-07-20 | Referred to House Committee on Ways and Means. | House | Rep. Fithian, Floyd J. [D-IN-2] | IN | D | F000161 | 0 | Small Business Growth Act - Title I: Small Business Independence and Continuation - Amends the Internal Revenue Code to establish graduated corporate income tax rates. Changes the holding period for capital assets from six months to one year. Establishes a new alternative tax on capital gains. Increases the gift tax exclusion from $3,000 to $9,000, and the gift tax exemption from $30,000 to $90,000. Replaces the present gift tax schedule with a flat rate of 75 percent of whatever the estate tax on such a sum would be. Provides that a distribution of property by a corporation in redemption of stock to pay death taxes shall be treated as a distribution in full payment in exchange for the stock if all of the stock of such corporation which is included in determining the value of the decedent's gross estate is either, (1) more than 20 percent (generally, 35 percent), of the value of the gross estate of such decedent, or (2) more than 40 percent (generally, 50 percent) of the taxable estate of such decedent. Allows the executor of an estate involving an interest in a closely held business to elect to include in the value of the gross estate the decedent's basis in such business rather than the fair market value of such interest. States that the basis of property acquired from a decedent as to which such an election was made shall be the decedent's basis in such property rather than the fair market value of such interest. Allows the marital deduction of the estate tax to exceed 50 percent of the value of the adjusted gross estate when an interest in a specially defined small business is included in the estate. Title II: Small Business Growth Incentives - Establishes a graduated investment tax credit. Amends the definition of a small business corporation to allow domestic corporations with up to 20 shareholders (presently, ten) to qualify for subchapter S treatment. Allows a small business to make a subchapter S election at any time during the taxable year. Allows the practical cost recovery method to be used in … | 2025-09-02T18:49:30Z | https://www.congress.gov/bill/94th-congress/house-bill/14760 |
| 94-hr-14765 | 94 | hr | 14765 | Solar Energy Incentive Act | Taxation | 1976-07-20 | 1976-07-20 | Referred to House Committee on Ways and Means. | House | Rep. Moakley, John Joseph [D-MA-9] | MA | D | M000834 | 3 | Solar Energy Incentive Act - Allows an individual to take a tax credit, under the Internal Revenue Code, in an amount equal to 25 percent of the qualified solar heating and cooling equipment expenditures incurred by the taxpayer with respect to his principal residence to the extent such expenditures do not exceed $8,000, plus that portion of the qualified State or local real property taxes paid or accrued for the taxable year or accrued for the taxable year attributable to such solar heating and cooling expenditures. Authorizes an individual to take a tax deduction for a part of the acquisition costs of any qualified solar heating and cooling equipment for any residence. Limits such deduction to the lesser of ten percent of the acquisition costs or $800 or $400 for the third year of such acquisition. | 2025-09-02T18:49:31Z | https://www.congress.gov/bill/94th-congress/house-bill/14765 |
| 94-hr-14770 | 94 | hr | 14770 | A bill to amend the Internal Revenue Code of 1954 to restrict the authority for inspection of tax returns and the disclosure of information contained therein. | Taxation | 1976-07-20 | 1976-07-20 | Referred to House Committee on Ways and Means. | House | Rep. Paul, Ron [R-TX-22] | TX | R | P000583 | 0 | States that all returns made with respect to the taxes imposed by the Internal Revenue Code are confidential records. Provides that: (1) no such return shall be open to inspection; and (2) no information contained in any such return shall be disclosed. Authorizes inspections by the following persons: (1) the taxpayer or his authorized representative; (2) officers and employees of the Internal Revenue Service, Department of the Treasury, Department of Justice, and State and local government employees solely for purposes of enforcement and administration of the tax laws; and (3) the President of the United States in the necessary performance of his official duties. Increases the criminal penalties for unauthorized disclosure of information under the provisions of the Internal Revenue Code. States that any person who knowingly receives any information or material which is disclosed or furnished in violation of the provisions of this Act shall be guilty of a felony and subject to a fine of up to $10,000, imprisoned for up to five years, or both. | 2024-08-01T19:32:53Z | https://www.congress.gov/bill/94th-congress/house-bill/14770 |
| 94-hr-14719 | 94 | hr | 14719 | Taxpayer Audit Disclosure Act | Taxation | 1976-07-19 | 1976-07-19 | Referred to House Committee on Ways and Means. | House | Rep. Litton, Jerry [D-MO-6] | MO | D | L000360 | 1 | Taxpayer Audit Disclosure Act - Requires the establishment of formal procedures and criteria for the selection of individual income tax returns for audit. Directs the Secretary of the Treasury or his delegate to provide any individual selected for auditing with a written notice which clearly specifies the reasons for and manner in which the return of such individual was selected for audit. Provides that the Secretary or his delegate shall furnish to such individual a written explanation which describes the audit procedure, the rights which a taxpayer may exercise during such procedure, the right of the taxpayer to make an administrative or judicial appeal from an adverse decision at the end of such procedure, and the right of the taxpayer to claim a refund. Requires the Secretary of the Treasury or his delegate to submit to the Joint Committee on Internal Revenue Taxation before September 30 of each year a report setting forth: (1) the number of individuals whose returns were selected for audit during the previous 12-month period; (2) a classification of individuals whose returns were audited during the previous 12-month period by, among other factors, income levels, geographic distribution, and profession; (3) the number of individuals audited during the previous 12-month period who were found to have made underpayments or overpayments of tax, together with summary statistics reflecting the percentage of such number, by income category, who made underpayments or overpayments of certain ranges of amounts (to be determined by the Secretary or his delegate); and (4) such other information as may be requested by the joint committee in accordance with the purposes of this Act. | 2025-09-02T18:49:25Z | https://www.congress.gov/bill/94th-congress/house-bill/14719 |
| 94-s-3665 | 94 | s | 3665 | Welfare Reform and Tax Reduction Act | Taxation | 1976-07-19 | 1976-07-19 | Referred to Senate Committee on Finance. | Senate | Sen. Beall, J. Glenn, Jr. [R-MD] | MD | R | B000272 | 1 | Welfare Reform and Tax Reduction Act - Title I: Family Allowance Deduction, Standard Allowance, Family Allowance, Family Allowance Credit, and Other Tax Provisions - Amends the Internal Revenue Code to authorize a family allowance deduction in lieu of personal exemptions in computing an individual's taxable income. Stipulates that such family allowance deduction shall be a specific multiple of the authorized personal exemption in taxable years 1977 through 1981. States that after 1981, such exemption shall be two times the amount of the following exemptions: (1) $1,000 for the taxpayer; (2) $1,000 for the taxpayer's spouse; (3) $1,000 for any one dependent; (4) $400 for other dependents if such an individual's gross income for the taxable year is less than $1,000; (5) an additional $600 for a taxpayer, his spouse or dependent if such an individual is 65 years of age or older; (6) an additional $600 for a taxpayer, his spouse or dependent who is blind; and (7) an additional $600 for a taxpayer, his spouse or a dependent who is permanently and totally disabled as defined in this Act. Sets forth special rules for the taxable years 1977 through 1981. Establishes a standard deduction allowance in the amount of specified multiples of $200 in taxable years 1971 through 1981. States that such allowance shall be two times $200 after 1981. Stipulates that the standard allowance shall be for specified exemptions allowed an individual. States that if an individual elects to treat such standard allowance as a family allowance credit as provided for by this Act, the standard deduction shall not be allowed to such individual. Allows individuals to take a family allowance credit equal to the sum of the family allowance credits enumerated in this Act reduced (but not below zero) by 50 percent of the amount of the "total income" as determined under this Act. States that for the taxable year 1977 such reduction shall be by 55 percent of "total income"; for 1978, 54 percent; for 1979, 53 percent; for 1980, 52 percent; and for … | 2025-09-02T18:52:31Z | https://www.congress.gov/bill/94th-congress/senate-bill/3665 |
| 94-hr-14644 | 94 | hr | 14644 | A bill to amend the Internal Revenue Code of 1954 to allow a deduction for amounts paid by a taxpayer for tuition to provide an education for himself or for his dependents. | Taxation | 1976-07-01 | 1976-07-01 | Referred to House Committee on Ways and Means. | House | Rep. Delaney, James J. [D-NY-9] | NY | D | D000211 | 4 | Amends the Internal Revenue Code to allow a tax deduction in an amount not to exceed $1,000 for amounts paid by the taxpayer to an eligible educational institution for tuition for the attendance of the taxpayer or any eligible dependent. | 2024-08-01T19:32:41Z | https://www.congress.gov/bill/94th-congress/house-bill/14644 |
| 94-hr-14647 | 94 | hr | 14647 | A bill to encourage the establishment of wind erosion control and wildlife habitat areas which meet standards prescribed by the Secretary of Agriculture. | Taxation | 1976-07-01 | 1976-07-01 | 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 allow as a credit against the income tax an amount equal to the qualified land conservation expenditures paid or incurred by the taxpayer. Defines "qualified land conservation expenditures" as any amount paid or incurred by the taxpayer to establish a wind erosion control and wildlife habitat area on land which was previously used for the production of agricultural products or for the sustenance of livestock. Limits the amount of such credit to the tax due minus the amount of other specified credits. | 2024-08-01T19:32:41Z | https://www.congress.gov/bill/94th-congress/house-bill/14647 |
| 94-hr-14658 | 94 | hr | 14658 | A bill to amend the Internal Revenue Code of 1954 to permit a taxpayer to deduct certain expenses paid by him in connection with his education or the education of his spouse or any of his dependents at an institution of higher education. | Taxation | 1976-07-01 | 1976-07-01 | Referred to House Committee on Ways and Means. | House | Rep. Wylie, Chalmers P. [R-OH-15] | OH | R | W000781 | 0 | Amends the Internal Revenue Code to allow a tax deduction in an amount not to exceed $1,250 for amounts paid by the taxpayer to an eligible educational institution for tuition for the attendance of the taxpayer or any eligible dependent. | 2024-08-01T19:32:41Z | https://www.congress.gov/bill/94th-congress/house-bill/14658 |
| 94-hr-14662 | 94 | hr | 14662 | A bill to amend the Internal Revenue Code of 1954 to provide an additional income tax exemption for a taxpayer, his spouse, or his dependent, who is disabled. | Taxation | 1976-07-01 | 1976-07-01 | Referred to House Committee on Ways and Means. | House | Rep. Flowers, Walter [D-AL-7] | AL | D | F000218 | 0 | Amends the Internal Revenue Code to allow an additional personal exemption and withholding exemption for a taxpayer, a spouse, or a dependent who is disabled. Allows as a deduction all necessary expenses paid or incurred by a disabled taxpayer during the taxable year for personal care services related to the taxpayer's disability which the taxpayer could render to himself were it not for the disability, if that taxpayer is not receiving free services provided by the State plan under title XX (Grants to States for Services) of the Social Security Act. | 2024-08-01T19:32:41Z | https://www.congress.gov/bill/94th-congress/house-bill/14662 |
| 94-hr-14664 | 94 | hr | 14664 | A bill to amend the Internal Revenue Code of 1954 to allow a deduction with respect to the exhaustion of geothermal steam and geothermal resources. | Taxation | 1976-07-01 | 1976-07-01 | Referred to House Committee on Ways and Means. | House | Rep. Goldwater, Barry, Jr. [R-CA-20] | CA | R | G000268 | 0 | Amends the Internal Revenue Code to allow as a deduction an amount equal to 25 percent of the gross income from geothermal steam and geothermal resources property. Limits such deduction to a maximum of 50 percent of the taxpayer's taxable income from the geothermal steam and geothermal resources property for the taxable year. | 2024-08-01T19:32:41Z | https://www.congress.gov/bill/94th-congress/house-bill/14664 |
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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);