"Tax Home" of State Legislators and Deductibility of Expenses Allocated to Use of Dwelling to Provide Day Care Services: Hearing Before the Committee on Ways and Means, House of Representatives, Ninety-fifth Congress, First Session ... March 28, 1977 |
Other editions - View all
Common terms and phrases
1976 Tax Reform AL ULLMAN amended amount apply April 15 bill business expenses California capitol certified Chairman child child care CORMAN costs County Day Care Association day care centers day care homes day care mothers day care providers day care services day-care DEAR CONGRESSMAN ULLMAN depreciation diem expense allowance employees exempt facilities family day family day care feel FRENZEL House of Representatives House Office Building ILLINOIS GENERAL ASSEMBLY Illinois State Senate income tax purposes incurred Internal Revenue Service Kansas Legislature KETCHUM legis legislative business legislative district legislative participation letter living expenses Longworth House Office mailgram March 28 Means Committee Members of Congress ment Minnesota number of days parents person portion problem providing day RANGEL regulations reimbursement residence rules Secretary Springfield statement subsection tax deductions tax home tax law Tax Reform Act taxable Thank tion trade or business Washington WOODWORTH
Popular passages
Page 4 - GBADISON) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1954 to assure access to health insurance, and for other purposes.
Page 3 - Requests should be addressed to John M. Martin, Jr., Chief Counsel, Committee on Ways and Means, 1102 Longworth House Office Building, Washington, DC, 20515, telephone: (202) 225-3625.
Page 91 - For purposes of paragraph (1) — (A) the term "price index" means the average over a calendar year of the Consumer Price Index (all items — United States city average) published monthly by the Bureau of Labor Statistics; and (B) the term "base period" means the calendar year 1974.
Page 89 - DAYS. — For purposes of paragraph (1), a legislative day during any taxable year for any individual shall be any day during such year on which— (A) the legislature was in session (including any day in which the legislature was not in session for a period of 4 consecutive days or less), or (B) the legislature was not in session but the physical presence of the individual was formally recorded at a meeting of a committee of such legislature. (3) ELECTION. — An election under this subsection for...
Page 25 - An employee, governmental or otherwise, receiving a fixed mileage allowance or a per diem allowance in lieu of subsistence at rates not in excess of 125 percent of the maximum mileage...
Page 126 - I ask unanimous consent that the text of the bill be printed in the Record. There being no objection, the bill was ordered to be printed in the Record, as follows: S.
Page 89 - ... living expenses (in connection with his trade or business as a legislator) an amount equal to the sum of the amounts determined by multiplying each legislative day of such individual during the taxable year by the amount generally allowable with respect to such day to employees of the executive branch of the Federal Government for per diem while away from home but serving in the United States. (b) LEGISLATIVE DAYS.
Page 88 - STATE LEGISLATORS' TRAVEL EXPENSES AWAY FROM HOME. (a) IN GENERAL. — For purposes of section 162(a) of the Internal Revenue Code of 1954, in the case of any individual who was a State legislator at any time during any taxable year beginning before January 1, 1976, and who elects the, application of this section, for any period during such a taxable year in which he was a State legislator— (1) the place of residence of such individual within the legislative district which he represented shall...
Page 25 - Such arrangements or allowances which are in accordance with reasonable business practices, may be regarded (1) as equivalent to substantiation by adequate records or other sufficient evidence of the amount of such traveling expenses for purposes of section...
Page 90 - ... the place of residence of a Member of Congress (including any Delegate and Resident Commissioner) within the State, congressional district. Territory, or possession which he represents in Congress shall be considered his home, but amounts expended by such Members within each taxable year for living expenses shall not be deductible for income tax purposes in excess of $3,000.