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CRS87231Epage07
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CRS87231Epage07
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will pay taxes under the Tax Reform Act. Q] Table 2, below, provides additional details about the general business tax provisions described in the preceding paragraphs. It also lists a num- ber of changes implemented by the Act, including selected tax provisions for specific industries, and the Act's most important provisions in the area of international taxation. R f+_/ For a discussion
CRS87231Epage22
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CRS87231Epage22
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CRS-20 TABLE 2. Provisions Affecting Business -- continued Item Subpart F Prior Law (continued) ment oil and gas extraction income, and individends frmn Foreign Sales Corporations were each subject to separate limitations. Theiso-called "deferral principle" of both prior law hand the Tax Reform Act ex- empts foreign corporations from U.S. taxation on their foreign income. Under prior
CRS87231Epage02
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CRS87231Epage02
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CRS87231Epage01
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CRS87231Epage01
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\__(:;,\ ‘{. l‘X;fl:5f f$"*0r ‘AV “ ‘Q{‘?1h yqf-§?‘]..;2”:3[EE: e§;>,_“c Congressional Research Service The Library of Congress Go «. vemment Publications U nn‘ I Washington,’ o.c. 20540 I p L A CRS Report for Congress No. 87-231 E U6 16 1994 Washmgfg ’ Llciiuiitisniverslty Libraries . MO 53130 TAX REFORM ACT or 1986 (P.L. 99-514): COMPARISON OF NEW WITH PRIOR TAX LAW The Tax Reform Act
CRS87231Epage25
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CRS87231Epage25
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..I.?.‘ I.‘ cas-23 ______ The Tax Reform Act of 1986: the effects on public utilities, by Donald W. Kiefer. [Washington] 198T:»*(Report no. 87-224 E) [Tax reform and foreign investment by U.S. firms, by David L. ]Brumbaugh. t[Washington] 1987. (Report no. 87-89 E) --- Tax reform effects, by Nonna A.Noto et al. [Washington] 1986. 8 (Is- sue Brief no. 1887010) I- Updated regularly. Tax reform: its
CRS86574Epage09
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CRS86574Epage09
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Authority 1,466 Outlays 1,245 Construction, Metropolitan Washington Airports (21-25-1333 -X-1-402-A; 69-1333) Budget Authority 301 Outlaysi 130 Aviation insurance revolving fund (21-25-4120 -X-3-402-A; 69-4120) Obligation Limitation _ ‘ 4 Outlays ‘ p - ” " A . _ 4 Trust fund share of FAA Operations (21-25-8104 -X-7-402-A; 69-8104) % Budget Authority 19,178 Outlays 19,178 Grants-in-aid for airports
The balanced budget and emergency deficit control act of 1985
Title
The balanced budget and emergency deficit control act of 1985: Effects on transportation programs spending, FY 1986
Date
1986
Summary
This paper details the effects of the Balanced Budget and Emergency Deficit Control Act of 1985 (P.L. 99-177), more generally referred to as the Gramm-Rudman-Hollings Act, on transportation programs in which the Federal Government is involved.
CRS86574Epage07
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CRS86574Epage07
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CRS-5+ Department of~Transportation-ProgramsaFunding:Sequestration,1FYi1986t ($ thousands) -- continued? Account~Title,_Category~ Sequester;Amounts> FederaldRailroad3Administration, Railiserviceiassistancea (2l+l6-01227 -X-l-4O1¥A;369—Ol22) Budget Authority Outlays Northeast corridor improvement program (21-16-0123 -X-1-401-A; 69-0123) Buget Authority Outlays Office of the Administrator (21-16-0700
CRS86553EPWpage02
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CRS86553EPWpage02
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CRS86553EPWpage05
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CRS86553EPWpage05
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'OOOQOOOIOOOOOOOOOOOOOIO000000000000OIOOOOOOOCOOOOOOOIOIOOO COORDINATION WITH 401(k) PLANS AND 4O3(b)‘ANNUITIES.....7...........,..... La|wO.COOOOOO'OOOOOCOCOOO_O‘OO0'0GOOO'Q'OOOOOQOOOOO,OOOOOOflOO.O=OOO‘OOOOI PrOpo’SalOOO‘C!OOOOOOOOOIOOO0,0)OOO'OO‘OOOOOOOO'0.000IOOOIOOO ‘HURT ’3838OO1OOfiOOOCOOOO|ODOOOOOOIQOO0,0COOO'OO‘OOfOQ]OOOCOOOOOOOO'OOOOOOOOOOOOf uauiuauz WITHDRAWALSCIOOOOCOCCQOOOOOOO
CRS86553EPWpage15
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CRS86553EPWpage15
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of two separate individuals argue that this treats one-earner couples unfairly. The Administration has estimated that revenue losses associated with IRA deductions will be about $16 billion in fiscal year 1987. Much like these rev- enue losses, the additional $1 billion in revenue losses associated with the Administration's spousal IRA proposal would have been skewed in favor of high- income
CRS86553EPWpage09
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CRS86553EPWpage09
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contribution exceed $2,000 in the 0 ‘ ' Present law contains an anomaly under which a married couple with only one earner can contribute up to a total of $2,250 to their IRAs while a married , couple that has two earners, one of which earned less than $250, is subject to a lower overall limit. ‘For example, if one spouse had compensation of $25,000, ‘and the other spouse had $100, the overall deduction
CRS86553EPWpage10
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CRS86553EPWpage10
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CRS86553EPWpage08
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CRS86553EPWpage08
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CRS86553EPWpage18
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CRS86553EPWpage18
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CRS86553EPWpage12
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CRS86553EPWpage12
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CRS86553EPWpage16
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CRS86553EPWpage16
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CRS85890Apage17
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CRS85890Apage17
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individual fiemhers, is discussed infra at pp; 12-15.’ ' 7 I I Exclusivity of Congress"Rulemahing and Disciplinary Authority I I I Under art. I, 5, cl. 2 of the Constitution, "Each House may determine the Rules of its Proceedings, punish its Members for disorderly Behavior, and, with I ‘the Concurrence of ten thirds, expel a Member." Under this blanket language there is‘little doubt
CRS85890Apage18
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CRS85890Apage18
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to such Constitution include the authority to delegate some portion of that power to another branch of government? This is another question~&hich has not yet been ' 27/ which it was presented, United States V. Johnson and United States v. Brewster. 39/.144 U.s. 1, 5 (1892). ’ p T ' .., g1] 383 U.S. L69 (1966). ,g§/ 408 U.S. 501 (1972). f’. 28/i
CRS85890Apage04
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CRS85890Apage04
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by the Supreme Court in a 1977 case, Nixon v. Administrator of General Services, and turns upon the "potential for disruption" of the branch of government which is asserting the claim. Of these three proposals, H.R; l4l and H.R. 66B are on their face more disruptive than H.r. 691, in that they involve both the‘, ,executive and judicial branches in the adjudication and enforcement process and would

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