Search results

(175,461 - 175,480 of 177,817)

Pages

CRS87285EPWpage122
Title
CRS87285EPWpage122
Page from
info:fedora/mu:47251
Text
CRS-116 enactment of appropriations legislation, as well as the succeeding fiscal year (example: Pell Grants); (c) forward-funded programs of aid to elementary and secondary education, under which funds may be obligated by the Federal Govern- ment during a 15-month period consisting of the last 3 months of the appropri- ation fiscal year plus all of the succeeding fiscal year (e.g., chapter 1
CRS87285EPWpage118
Title
CRS87285EPWpage118
Page from
info:fedora/mu:47251
Text
by the U.S. Department of Commerce, 1985 and 1986 editions. These data are compiled on the basis of a July l-June 30 year, and are available only for past years (currently, through 1985-86).
CRS87285EPWpage121
Title
CRS87285EPWpage121
Page from
info:fedora/mu:47251
Text
CRS-115 specific fiscal year fe.g., the Fiscal Year 1986 Appropriations Act for the Departments of Labor, Health and Human Services, and Education, and Related Agencies), and the funds are almost always identified with that year (in this case, fiscal year (FY) 1986), even though they may be available during other fiscal years as well. Appropriations are also referred to as "new budget
CRS87285EPWpage120
Title
CRS87285EPWpage120
Page from
info:fedora/mu:47251
Text
CRS-114 agencies. Further, most of the funds are used to pay current (i.e., operations and maintenance), rather than capital (i.e., construction, debt liquidation) costs. Finally, most of those current costs are for personnel (teacher and other) salaries, which is also the primary object of expenditure used in devel- oping the SLGPS deflator. Thus, Federal education assistance funds are used
CRS87285EPWpage123
Title
CRS87285EPWpage123
Page from
info:fedora/mu:47251
Text
cas-117 or future periods depends on a relatively constant relationship between spending authority and outlays, but the relationship between these two has not been constant or systematic for most Federal education programs in recent years. Finally, it is appropriations, not outlays, that are considered and enacted in legislative activity. Therefore, with respect to funding for Federal education
CRS87285EPWpage124
Title
CRS87285EPWpage124
Page from
info:fedora/mu:47251
Text
CRS-118 authority are used as the basis for providing program services (for which reim- bursement is obtained, in the form of Federal outlays, at a later time). From this perspective, a focus on Federal appropriations, and the period during~ which program services are provided in response to this spending authority, is appropriate. However, it might be emphasized that in implementing
CRS87285EPWpage117
Title
CRS87285EPWpage117
Page from
info:fedora/mu:47251
Text
over multi-year time periods.‘ This is especially important when evaluating changes in the value of funding levels over periods during which annual inflation rates were relatively high, such as the late 1970s through the early 1980s. Price level adjustments are made for the purpose of estimating the "real" change in funding amouhts.V Such adjustments are made for Che-purpose of evalu- ating
CRS87285EPWpage116
Title
CRS87285EPWpage116
Page from
info:fedora/mu:47251
Text
CRS-110 percent) dollars. Much of this increase is based upon appropriations for LSCA title II (construction). No funds were appropriated for title II in fiscal years 1980-1982 and I984, but $50 million was appropriated in FY 1983, $25 million in FY 1985, $22 million in FY 1986, and $22.5 million in FY 1987. Taking LSCA titles I and III alone, funding has risen 45 percent between FY 1980 and FY
CRS851003EPWpage35
Title
CRS851003EPWpage35
Page from
info:fedora/mu:26074
Text
with the rising costs of scientific instrumentation. Since 1976 a similar provision has applied to certain equipment donated for the care of the ill, the needy, or infants. In 1983, various large corporations claimed tax deductions for donations of more than $47 million of their products to colleges and universities. Virtually all of these donations were in scientific fields. §§] Additional donations may have
CRS851003EPWpage31
Title
CRS851003EPWpage31
Page from
info:fedora/mu:26074
Text
to pay, including taxes. There is no more reason for excepting from the deduction taxes paid to the United States than there wou1d_be for excepting any other taxes. They are part of the expenses paid by the taxpayer, no matter to whom paid. .4‘ Zéf Seidman, op. cit., pp._l0l2} 1018, 1026, 1028, 1038, and 1042. The sixteenth amendment, ratified on February 3, 1913, provides that "The Congress shall
CRS851003EPWpage27
Title
CRS851003EPWpage27
Page from
info:fedora/mu:26074
Text
_ 9 9 -25- for their children, although the latter earns slightly over $600, but it also represents an inducement for the child to stop work just before his earnings reach the $600 level. Q3] The $600 levels were increased to $625 for tax year 1970, $675 for 1971, $750 for 1973 through 1978, and $1,000 for 1979 through 1984. Beginning with tax year 1985, the levels are to be increased by a cost
CRS851003EPWpage28
Title
CRS851003EPWpage28
Page from
info:fedora/mu:26074
Text
for tax year 1986 and would be adjusted for inflation thereafter. §§/ 66/ This estimate is based upon the number of undergraduate students who were between the ages of 20 and 24, inclusive, plus half of those students who were 18 and 19, in the 1981-1982 academic year (the most recent for which data are available). U. 8. Bureau of the Census, Current Population Reports, Series P-20, no. 400. School
CRS851003EPWpage30
Title
CRS851003EPWpage30
Page from
info:fedora/mu:26074
Text
to the Constitution earlier that year. The first Federal income tax law enacted°in 1861 had also au- ‘lthorized a deduction for certain taxes, as had all subsequent income tax laws 13/ Sec. l64(d). Z2] .However, at one time the provision authorizing a deduction for taxes did explicitly refer to school taxes. (See footnote 7, below.) 13/ U. 8. Bureau of the Census. Governmental Finance in 1982-83. Series CF83, no. 5
CRS851003EPWpage29
Title
CRS851003EPWpage29
Page from
info:fedora/mu:26074
Text
may Q2] However, for tax years beginning after 1989, taxpayers may claim a deduction for one-half of the Social Security self-employment tax imposed. 19/ iSec. l64(b)(2). ll] Sec. l64(c).. More details are provided in the regulations ( l.l64.4).
CRS851003EPWpage26
Title
CRS851003EPWpage26
Page from
info:fedora/mu:26074
Text
p -25- EXTENSION OF DEPENDENT'S EXEMPTION FOR STUDENT (section 151) ' In computing taxable income, taxpayers may claim an exemption of $1,040 for each of their dependents who has a gross income of less than $1,040 or who is their child, provided that the child is under the age of 19 or is a student. égf In all cases, taxpayers must contribute over half of an individual's support
CRS851003EPWpage34
Title
CRS851003EPWpage34
Page from
info:fedora/mu:26074
Text
. Tax Incentive Act of 1981. House Report no. 97-201. pp. 128.
CRS851003EPWpage32
Title
CRS851003EPWpage32
Page from
info:fedora/mu:26074
Text
that was required. 14 / Z2] Senator Simmons, p. 6324. §Q/ Senator Hollis, p. 6325. 81/ Senator Shafroth: "This is a matter that is purely arbitrary. It can be_fixed by Congress." (p. 6325) Senator Hollis: "The reason taxes have been exempted in cases of this kind is because people who paid most of the taxes have been potent enough in legislation to get taxes exempted. That is the reason it was done
CRS851003EPWpage33
Title
CRS851003EPWpage33
Page from
info:fedora/mu:26074
Text
-32- The revenue loss attributable to deductions of State and local property taxes on owner-occupied homes:in fiscal year 1986 was estimated to be $10.7 billion. The revenue loss attributable to deductions of all other nonbusiness State and local taxes in that year was estimated to be $24.7 billion. §§/ (No estimate is ayailable for the deduction of business taxes, which are considered a trade
Measuring vitality and performance in aging workers
Title
Measuring vitality and performance in aging workers
Date
1985
CRS85548Apage14
Title
CRS85548Apage14
Page from
info:fedora/mu:54752
Text
of Belchertown State School v. Saikewicz, 373 Mass. 728, 370 N.E.2d 417 (1977).

Pages