INCOME see also Fair Labor Standards Act

Addresses

Fight for Economic Freedom, Tax Indexing—A Case in Point, Wendell W. Gunn, 7909 [11AP]

Amendments

Payment-in-Kind Tax Treatment Act: enact (H.R. 1296), 4633 [9MR]

Tax Rate Equity Act: enact (H.R. 1183), 16899 [22JN], 17141 [23JN]

Tax Reform Act: enact (H.R. 4170), 32766 [15NO]

Taxation: limit reductions (H.R. 1183), 16899 [22JN], 17141 [23JN]

Analyses

H.R. 3751-3753, Federal Annuity Programs Reform, 22753-22766 [3AU]

Merit Pay Reform Legislation, 3736 [2MR]

Articles and editorials

. . . and Bad, 2598 [22FE]

. . . How We Pay Their Successors, 16412 [20JN]

As We See It—Soaking the Poor, 6045 [17MR]

Blaylock Privately Admits Some U.S. Workers Overpaid, 14051 [26MY]

Boom in Tax Shelters, 20392 [21JY]

College Squeeze Hits Women, Part-Timers, 6535 [22MR]

Congress Should Reject $700 Limit on Tax Cut, 16306 [16JN]

Economy and Minimum Wage Laws, 12673 [17MY]

Equal Pay, 28217 [18OC]

How We Got the Good Teachers, 16412 [20JN]

In Search of Excellence and Fair Taxes, 1845 [7FE]

Income Gap Between Races Wide as in 1960, 23396 [4AU]

Lifetime Pay for USA Men Twice Women's, 6535 [22MR]

Minimum Wages, 12267 [12MY]

MVPQ Formula Is the Root Cause of Inflation, 29686 [27OC]

New Withholding Tactics, 8696 [14AP]

Recent Revisions Benefit the Rich Relatively More, 4229 [8MR]

Regan, Reagan, and the Reality Deficit, 24896 [20SE]

Repeal Interest Withholding, Representative Porter, 1361 [1FE]

Social Security ``Sting'', 16292 [16JN]

Stockman Is Still Cooking the Numbers, 16420-16421, 16425 [20JN]

Stop Exaggerating Federal Pay, 23967 [13SE]

Tax Cut Heralds New Fiscal Year, 23383 [4AU]

Tax Cuts—The Lower the Incomes, the Better It Looks, 12686 [17MY]

Tip's Tax Cut Cap, 17136 [27JN]

Travel Agents Should Get Paid for What They Do, 24920 [20SE]

Treating Coal Miners Like Lawyers, 17494 [27JN]

Where Credit Is Not Due, 33950 [17NO]

Why Tax Indexing Must Not Be Repealed, 3712 [2MR]

Would Bear Bryant Teach in the Public Schools? The Need For Teacher Incentives, 29472 [26OC]

Bills and resolutions

Blind persons: minimum wage (see S. 1608; H.R. 991, 1078)

Council on Economic Indicators: establish (see H.R. 1186)

Davis-Bacon Act: amend (see H.R. 3846)

———repeal (see H.R. 692)

Federal authority to regulate wages: repeal (see H.R. 2962)

Minimum wage: increase (see H.R. 3652)

Overtime compensation: rates (see H.R. 1784)

Prices, wages, interest, and corporate dividends: Presidential authority to stabilize (see H.R. 414)

Retirement savings: taxation (see H.R. 1225)

Taxation: proposed increase (see H.R. 1612)

Tips: tax reporting requirement (see H.R. 1601)

———taxation (see H.R. 1206)

Unemployment agencies: wage information collection (see H.R. 926)

Youth: minimum wage (see S. 561; H.R. 485, 3679)

Explanations

H.R. 3525, Permanent Tax Treatment of Fringe Benefits Act, 18794 [12JY]

Letters

Civil service hourly wage rate, OPM, 24771 [20SE]

Effect of proposed tax reduction cap on taxpayer with a million dollars of income, CBO, 17107 [23JN]

Lack of legal and economic equity for women (several Republican women), 2003 [10FE]

Payment-in-kind program: CBO, 4196 [8MR]

Victim of bias: Shelly Babcock, 29883 [28OC]

Withholding of tax on interest and dividends: Sam J. Ervin, Jr., 8701 [14AP]

Lists

Cosponsors of H.R. 3302, GPO employee wage reform, 15774 [14JN]

Memorandums

Comparison of Civil Service Retirement Benefits With Revised System, Library of Congress, 22760-22766 [3AU]

Memorials of legislature

Repeal of tax reporting provisions for tip income: Michigan, 29883 [28OC]

Social security trust fund: California, 25047 [21SE]

SSI for handicapped: Nevada, 9492 [21AP]

Taxation of tip income: California, 18473 [11JY], 20350 [21JY]

Messages

Federal Agencies Excluded From Merit Pay System, President Reagan (PM 75), 23541 [12SE]

Federal Pay Comparability Act Recommendations, President Reagan (PM 74), 23541 [12SE]

Federal Prevailing Rate Advisory Committee—Annual Report, President Reagan (PM 33), 7557 [5AP]

Motion

Tax Rate Equity Act: enact (H.R. 1183), Frenzel motion to recommit, 17147 [23JN]

Petitions

Congressional wage increase: Marian Zabrockas, 2146 [14FE]

Federal compensation and benefits: National Treasury Employees Union, 26536 [29SE]

Federal executives salary adjustments: R. A. Miller, et al., 7605 [5AP]

Salaries: C. R. Lyngaas, 2146 [14FE]

Remarks in House

Aged: provide employment opportunities, 24763 [20SE]

Agricultural employees: withholding tax (H.R. 2492), 8208 [12AP]

Bankruptcy laws: reform, 3452 [1MR]

———reform (H.R. 1800), 3740 [2MR]

Bonneville Power Administration: wage compensation authority (H.R. 4486), 34907 [18NO]

Child support: provide wage information on delinquent parents (H.R. 926), 332 [25JA]

Civil service: determination of hourly wage rate (H.R. 3871), 24768-24772 [20SE]

———pension benefits for divorced spouses, 7456 [24MR]

Commodities: payment-in-kind program, 9602 [21AP]

Congressional honoraria: limit (H. Res. 292), 21765 [29JY]

Consumers: impact of decreased level of savings, 33949 [17NO]

Cost-of-living adjustments: inflation rate indexing, 15987 [15JN]

Disabled workers: determination of social security benefits (H.R. 1328), 1948 [8FE]

Dividends: repeal withholding tax, 12693 [17MY], 12958 [18MY]

Earned income tax credit: increase amount (H.R. 4289), 30591 [2NO]

Economic Stabilization Act: introduction, 84 [3JA]

Fair Labor Standards Act: amend (H.R. 3091), 13429 [23MY]

———wages for handicapped persons, 13429 [23MY]

Federal annuity programs: reform (H.R. 3751-3753), 22750-22753 [3AU]

Federal employees: deterioration of wages and working conditions, 33959 [17NO]

———eliminate service charge for payroll deductions (H.R. 3879), 23975 [13SE]

Federal Firefighters Salary Act: introduction (H.R. 1690), 3066 [25FE]

Federal salaries: delay recomputation (H.R. 3871), 23982 [13SE], 24772 [21SE]

Federal workers: increase pay (H.R. 3938), 24980 [20SE]

Fire fighters: improve workweek (H.R. 775), 310 [25JA]

Foreign corporations: tax status relative to source-of-income rule (H.R. 3096), 13423 [23MY]

Fringe benefits: exclude from gross income for tax purposes (H.R. 532), 2854 [23FE]

———tax treatment (H.R. 3525), 18792 [12JY]

GPO employees: rate of pay (H.R. 3302), 15773 [14JN]

Handicapped persons: wages, 13429 [23MY]

Home mortgages: tax treatment of discount received from prepayment (H.R. 1293), 1847 [7FE]

Interest: repeal withholding tax, 12693 [17MY], 12958 [18MY]

Inventory Simplification and Reform Tax Act: introduction (H.R. 3464), 18340 [30JN]

Law enforcement officers: tax treatment of subsistence payments (H.R. 3438), 17793 [28JN]

Married couples: tax treatment of retirement income (H.R. 1327), 1954 [8FE]

Merit pay system: reform (H.R. 1841), 3735 [2MR]

Military: tax treatment of income of personnel killed in action (H.R. 4206), 29475 [26OC]

Minimum wage: analysis, 9314 [20AP]

———increase, 21557 [28JY]

Ministers: treatment of income and housing allowances for tax purposes (H.R. 1905), 6019 [17MR]

Payment-in-Kind Tax Treatment Act: enact (H.R. 1296), 4189-4201 [8MR]

———enact (H.R. 1296), House amendment to Senate amendment, 4633 [9MR]

Pension plans: diversion of funds by employers, 25533 [22SE]

Pensions: assure equity, 30369 [1NO], 31085 [4NO]

———assure equity (H.R. 4032), 26543 [29SE]

———assure equity (S. 19; H.R. 2100, 4032), 26542 [29SE]

Permanent Tax Treatment of Fringe Benefits Act: introduction (H.R. 3525), 18792 [12JY]

Police and firemen: treatment of public pension for tax purposes (H.R. 1087), 1195 [31JA]

Public buildings: wage rates for construction or repair (H.R. 3846), 34019 [18NO]

Public Citizen's Congress Watch: study of bank support for opponents of interest and dividend withholding tax, 3704 [2MR]

Public pensions: tax treatment (H.R. 1294), 1844 [7FE]

Railroad retirement: study of certain benefits (H.R. 3948), 25228 [21SE]

Railroad retirement and unemployment systems: funding study (H. Con. Res. 46), 1844 [7FE]

Railroad Retirement Solvency Act: enact (H.R. 1646), 23331, 23380 [4AU]

Reducing Error in Income Support Programs Act: introduction (H.R. 926), 332 [25JA]

Retirement: facilitate civil actions concerning denied benefits (H.R. 1290), 1837 [7FE]

Retirement programs: tax expenditures, 24232 [14SE]

Social security: benefits disparity, 25442 [22SE]

———disability benefits review process, 17493 [27JN], 23327 [4AU]

Social security payroll taxes: economic impact of growth, 4228 [8MR]

Support programs: reduce overpayment and fraud, 332 [25JA]

Tax indexing: issues, 7909 [11AP]

———proposal to reduce rates, 19772 [19JY]

Tax Rate Equity Act: enact (H.R. 1183), 16805, 16806 [22JN], 17055-17065, 17104 [23JN], 17136 [27JN], 17137 [30JN]-17149 [23JN]

———enact (H.R. 1183), debate procedure, 16299 [16JN]

Tax reduction: proposal to repeal, 10789 [3MY]

Tax reform, 10558 [2MY]

Taxation: corporate v. individual rates, 16419 [20JN]

———indexing, 5210 [15MR], 6045 [17MR], 6435 [22MR]

———limit reductions (H.R. 1183), 16805, 16806 [22JN], 17055-17065, 17104 [23JN], 17136, 17137 [30JN]-17149 [23JN]

———proposed increase, 17674 [28JN]

———proposed tax cut and indexing, 8894 [19AP]

Taxes: increase amount excluded from gross income for interest and dividends (H.R. 1037), 1498 [2FE]

Tips: repeal certain tax reporting provisions, 29882 [28OC]

———reporting requirement, 14023 [26MY]

———tax status, 31429 [8NO]

———treatment for tax purposes (H.R. 3803), 23440 [4AU]

———treatment for tax purposes (H.R. 4342), 32237 [10NO]

Unemployment compensation: treatment for tax purposes (H.R. 3910), 24494 [15SE]

Wage and price controls: provide standby authority, 84 [3JA]

Wages: include certain for purposes of FICA taxes, 6699 [22MR]

Welfare: prevent overpayment and fraud, 211 [6JA]

Women: assure equal economic opportunities (H.R. 2090), 5072 [14MR]

———economic equality, 5243 [15MR]

———wage discrimination, 28217 [18OC]

Women's Economic Parity Act: enact (H.R. 3554), 33256, 33269 [16NO]

Remarks in Senate

Commission on Pay Equity: establish (S. Con. Res. 83), 30405-30407 [2NO]

Economic Equity Act: introduction (S. 888), 6965, 6981-6983 [23MR]

Equal Pay Act: 20th anniversary, 17038 [23JN]

Fair Tax Act: enact, 20391 [21JY]

Federal Supplemental Compensation Act: extend (S. 1848), 24455 [15SE]

Inflation: interest rate-budget deficit relationship, 24903 [20SE]

Personal Income Tax Reform Act: introduction (S. 1767), 22921 [4AU]

Recession: recovery, 24896-24898 [20SE]

Social security: benefits disparity (S. Con. Res. 62), 24924 [20SE]

———earnings limitation, 6598 [22MR]

———interest on benefits underpayments (S. 1891), 25873 [27SE]

Tax shelters: increased use, 20391 [21JY]

Tip income: tax status (S. 2070), 31397 [8NO]

Women v. men: salary inequity, 6534 [22MR]

Reports

Budget Alert, Congressional Caucus for Women's Issues, 2545 [17FE], 2704 [22FE]

Retirement Program Tax Expenditures an Assessment, Employee Benefit Research Institute, 24233 [14SE]

Tax Treatment of Fringe Benefits, New York State Bar Association (excerpt), 18793 [12JY]

Update on Washington State Comparable Pay, Helen Remick, 30407 [2NO]

Resolutions by organizations

Social security disability benefits review process: National Governors' Association, 23327 [4AU]

Statements

Davis-Bacon Act: GAO, 34019 [18NO]

Employer diversion of pension plan funds, Raymond C. Harwood, 25534 [22SE]

ERA and Retirement Income: Ann E. Freedman (excerpt), 31626 [8NO]

Payment-in-Kind Program, 4196 [8MR]

Social Security Legislation, Representative Young, 1849 [7FE]

Summaries

Fair Tax Act, 20393 [21JY]

GAO Comparison of GPO, Federal General Schedule, and Private Sector Employee Classification Systems, 15775 [14JN]

H.R. 3464, Inventory Simplification and Reform Tax Act: introduction, 18340 [30JN]

H.R. 3846, Davis-Bacon Act Amendments, 34020 [18NO]

S. 888, Economic Equity Act, 6976-6981 [23MR]

Tables

Average weekly earnings by sex, 1978 (sundry), 17039 [23JN]

Comparison of Federal individual income tax burdens under 1984 present law and under the $700 cap proposal, 17107 [23JN]

Corporations using LIFO, 18340 [30JN]

Distributional effects of $700 cap proposal compared with present law by filing status—returns with tax change, 17107 [23JN]

Inflation rate indexing for entitlement adjustments, 15987 [15JN]

Relationship between income tax threshold and poverty level for a family of 4, 30591 [2NO]

Tax threshold, poverty levels, and Federal tax amounts for diffrent family sizes with earnings equal to poverty level, 30592 [2NO]

Texts of

Economic Stabilization Act, 84 [3JA]

H. Con Res. 46, study of railroad retirement and unemployment systems, 1845 [7FE]

H. Res. 242, resolution for consideration of (H.R. 1183) to limit tax reduction, 17055 [23JN]

H.R. 1183, Tax Rate Equity Act, 17139 [23JN]

H.R. 1296, Payment-in-Kind Tax Treatment Act, 4189 [8MR]

H.R. 3091, Fair Labor Standards Act amendment, 13429 [23MY]

H.R. 3096, foreign corporations tax status relative to source-of-income rule, 13424 [23MY]

H.R. 3161, workweek of Federal firefighters (excerpt), 310 [25JA]

H.R. 3302, GPO employee wage reform, 15776 [14JN]

H.R. 3525, Permanent Tax Treatment of Fringe Benefits Act, 18904 [13JY]

H.R. 4289, increase in earned income tax credit, 30593 [2NO]

Reducing Error in Income Support Programs Act, 211 [6JA]

S. 888, Economic Equity Act, 6965-6976 [23MR]

S. 1848, Federal Supplemental Compensation Act extension, 24456 [15SE]

S. Con. Res. 83, Commission on Pay Equity, 30405 [2NO]