INCOME see also Fair Labor Standards Act

Amendments

Social security: cost-of-living adjustment (H.R. 1428), 21163 [26JY]

Veterans: increase rates of disability compensation (S. 2736; H.R. 5688), 28241, 28243 [2OC]

Analyses

Broad-Based Enhanced Savings Tax Act (S. 3042), 28398 [2OC]

Legal Fees Equity Act (S. 2802), 19386-19390 [27JN]

Youth Employment Opportunity Wage Act (S. 2687), 12730 [17MY]

Articles and editorials

Administration May Challenge Equal Pay Rule—Top Officials Press Case Over Women's Suit, 102 [23JA]

Attorney's Fees, 20047 [29JN]

Blue-Collar Unions Warned on Pay Equity Bill, 14377 [24MY]

Delinquent Mortgage Payments Rose 8 Percent in Fourth Period but Analysts Call It a ``Blip'', 6508 [26MR]

Economic Recovery Tax Act—Fairness, 16034 [13JN]

ERA—Pay Differential (excerpt), 6627 [27MR]

FAST Help, 14937 [5JN]

FDR Spirit Lives in Jobs Bill, 20393 [29JN]

Growing Furor Over Pay of Top Executives, 15141 [6JN]

Job as a Human Right, 32332 [11OC]

Legal Fees, 20035 [29JN]

Military Pay Increase, 16541 [14JN]

1981 Tax Bill's Long-Term Returns, 2735 [21FE]

OPM Weighs Escalation of War Between Sexes, 14376 [24MY]

Our Opinions—Indexing Under Attack, 8566 [10AP]

Recovery? What Recovery?, 6546-6550 [26MR]

Son of Minimum Wage, 14748 [31MY]

Subminimum Pay Needed, 7417 [2AP]

Subminimum Wage Solution, 14739 [31MY]

Tax Indexing—Hold That Line, 8568 [10AP]

Time To Cut U.N.'s Fat Salaries, 31817 [11OC]

VA Raises Ceiling on Mortgages to 13 Percent, 6508 [26MR]

What Do We Mean by Freedom?, 32333 [11OC]

Why Tax Indexing Must Not Be Repealed, 8657 [10AP]

Will Expediency Kill Federal Indexing?, 8567 [10AP]

Youth Employment Opportunity Wage Act (H.R. 5721) (sundry), 15998-16000 [12JN]

Bills and resolutions

Aircraft owners or operators: repeal exemption from reimbursement to the Government for certain Sunday and holiday overtime services (see H.R. 6338)

Arts: collective bargaining rights for performers and employees (see H.R. 5107)

Attorneys: compensation in proceedings involving Federal, State, or local governments (see S. 2802)

Bureau of Prisons: promoting prisoner rehabilitation through assessment of role of correction officers (see H.R. 6400)

Community development block grant program: revise definition of persons of low and moderate income (see H.R. 5730)

Corporations: percentage of shareholders to approve compensation paid to employees in excess of certain limitations (see H.R. 5624)

EEOC: periodic reports on enforcement of pay antidiscrimination laws (see H.R. 5092)

———transfer of certain functions for enforcement of Equal Pay Act (see S. 2985)

Federal employees: pay increase (see H.R. 6191)

———promoting recruitment and retention (see S. 3045)

———wage-setting practices (see H.R. 4599)

Federal judges (see S. 2224)

Firefighters: revise pay structure (see H.R. 5359)

———revise pay structure for Federal employees (see H.R. 5555)

Gender-based distinctions: eliminate (see H.R. 4946, 4947)

House of Representatives: amend rules with respect to discrimination (see H. Res. 549)

Job and Income Act: enact (see H.R. 5707)

Judges: pay comparability adjustment (see H.R. 4752)

———rate of pay (see S. 2476)

Knitted outerwear industry: facilitate industrial homework (see H.R. 6026)

Members of Congress: standing and jurisdiction in civil lawsuits to determine the constitutionality of limitation on honoraria (see S. 2438)

National Capital Planning Commission: per diem rate of pay for members (see S. 2506)

Overtime: increase rate of pay and require written consent by employees to work more than 40 hours per week (see H.R. 5808)

Pay equity: eliminate certain discriminatory wage-setting practices (see H.R. 5680)

Restaurants, hotels, motels, and apartment complexes: status of managerial employees (see H.R. 5949)

Social security: earnings test (see H.R. 5356)

———limitation on outside income (see H.R. 4976, 6095)

SSI: cost-of-living increase for 1985 without regard to 3 percent threshold (see S. 2923)

Taxation: flat rate system (see H.R. 5432, 5484, 5711)

Washington National Airport and Dulles International Airport: pay structure for police forces (see H.R. 4748)

Women: industrial homework (see H.R. 4602)

———wage discrimination (see H. Con. Res. 244)

Year To Champion the Cause of Pay Equity for Women (see H.J. Res. 619)

Youth: temporary lower minimum wage (see S. 2687; H.R. 5721)

Books

``Markets and Minorities'', Thomas Sowell (excerpt), 10760 [2MY]

Explanations

Deferral of interest payments on low-income housing transfers, 8598 [10AP]

S. 1388, rates of compensation for disabled veterans: compromise agreement, 2582-2585 [9FE]

Letters

Cost-of-living adjustments for Federal and military personnel (S. 2062; H.R. 4169): Senator Warner, 8075 [5AP]

Economic Recovery Tax Act: CBO, 16034 [13JN]

Increase per diem rate of pay for members: National Capital Planning Commission, 7209 [30MR]

Kennedy Center revenue bonds: Dept. of the Treasury, 31701 [10OC]

———Vice President Bush, 31691, 31701 [10OC]

Military pay increase: Sec. of Defense Weinberger, 16538, 16542, 16545 [14JN]

Military retirees cost-of-living adjustment: Sec. of Defense Weinberger, 15315 [7JN]

Pension rights: excerpt, 22501 [6AU]

Revenue estimates for the Broad-Based Enhanced Savings Tax Act (S. 3042), 28400 [2OC]

Tax exemption for Armed Forces personnel killed in action: Senator Percy, 9244 [12AP]

Tax treatment of foreign-earned income: M. W. Kellogg Co., 8675 [11AP]

———National Association of State Universities and Land-Grant Colleges, 8675 [11AP]

———U.S. Chamber of Commerce, 8675 [11AP]

Transmittal of the Legal Fees Equity Act (S. 2802): Dept. of Justice, 19385 [27JN]

Transmittal of Youth Employment Opportunity Wage Act (S. 2687): President Reagan, 12730 [17MY]

Unearned-income data exchanges: National Senior Citizens Law Center, 8579 [10AP]

Lists

Cosponsors of S. Res. 232, energy tax credits (1981), 9122 [12AP]

Salary of executives in largest U.S. companies in 1983, 15141 [6JN]

Memorandums

Benefits Available to Survivors of Certain U.S. Service Personnel: Library of Congress, 9244 [12AP]

Comparable Worth—Pay Equity Issue: James L. Byrnes (excerpts), 19835 [28JN]

Pay Equity for Federal Employees: OPM, 14376 [24MY]

Memorials of legislature

California, 25010 [12SE], 25184 [12SE]

Pennsylvania, 8424 [9AP]

Virginia, 4529 [5MR], 11119 [7MY]

Messages

Pay Adjustments for Federal Employees: President Reagan, 24249 [5SE], 24289 [5SE]

Remarks in House

Child support enforcement amendments: enact (H.R. 4325), conference report, 23039 [8AU]

Corporations: executive salaries, 10726 [2MY]

Emergency Home Mortgage Assistance Loan Act: enact, 6505-6508 [26MR]

Equal Opportunity and Full Opportunity Act: anniversary of introduction, 17009 [19JN]

Federal employees: pay equity, 20183 [29JN]

Federal pay and classification systems: outside consultant services to study, 19835 [28JN]

Flat rate income tax: proposed (H.R. 5432), 16195 [13JN], 16335 [13JN], 16341 [14JN]

Flat rate income tax system: proposed (H.R. 5432), 10501 [1MY], 10732, 10759 [2MY], 12752 [17MY], 18738 [26JN], 25267-25270 [13SE]

Fortune (magazine): pay equity article, 11557 [9MY]

Income and Jobs Action Act: enact (H.R. 5814), 16414 [14JN], 32332 [11OC]

Income Jobs Action Act: enact (H.R. 5814), 20392 [29JN]

Minimum wage: proposed reduction, 19772 [28JN]

Mortgages: increase in delinquent payments, 6506-6508 [26MR]

Pay equity: promote (H.R. 4599), 79, 101 [23JA], 11557 [9MY]

Postal Service: contract negotiations, 22962 [8AU]

Progressive consumption tax (H.R. 5841), 16291 [13JN], 17003 [18JN]

Subminimum wage: proposed, 12754 [17MY]

Tax system: economic impact, 10759 [2MY]

Taxation: reform procedures for resolving disputes with taxpayers (H.R. 6125), 23608 [9AU]

Teenagers: encourage subminimum wages to facilitate employment, 7417 [2AP]

Women: insure equitable wages, 4691 [6MR]

———pay equity (H. Con. Res. 244), 371 [25JA]

———pay equity (H.R. 4599), 79, 101 [23JA], 11557 [9MY]

———reforms to achieve economic equity, 7623 [3AP]

Youth Employment Opportunity Wage Act: enact (H.R. 5721), 13954 [23MY], 14739, 14748 [31MY], 15998 [12JN]

Remarks in Senate

Armed Forces: exempt those killed in action from income tax (H.R. 4206), 9244 [12AP]

Attorneys: compensation in proceedings involving Federal, State, or local governments, 19383 [27JN]

Bonds and debt instruments: tax status, 9099 [12AP], 22707 [8AU]

Broad-Based Enhanced Savings Tax Act: introduction (S. 3042), 28391-28393 [2OC]

Community development block grant program: targeting funds (S. 2359), 3658, 3659 [28FE]

Corporate tax: minimum rate, 9136 [12AP]

Corporations: executive compensation disclosure, 24985 [12SE]

Cost-of-living adjustments: deferral for Federal and military personnel (S. 2062; H.R. 4169), 8070-8077 [5AP]

———Members of Congress (S. 2062; H.R. 4169), 8072, 8074-8077 [5AP]

Disabled veterans: rates of compensation (S. 1388), House amendments, 2577, 2580-2589 [9FE]

Earned income credits: cost-of-living adjustment, 9162-9165 [12AP]

Economic Equity Act: enact (S. 888), 1703 [2FE], 23367 [9AU]

Employee awards: tax treatment (S. 2639), 11259 [8MY]

Energy conservation tax credits: expiration date, 9122-9125 [12AP]

ERISA: clarify retroactive date for benefits to certain employees whose pension plans were terminated (S. 2897), 21629 [31JY], 23395 [9AU]

Federal employees: GAO pay equity study, 32090 [11OC]

Federal judges: salary adjustment, 10338-10341 [30AP], 10431-10432 [1MY]

Federal Pay Equity and Management Improvement Act: enact (H.R. 5680), 20775 [25JY]

Firefighters: limitation on withdrawal of pension benefits, 9180 [12AP]

Flat rate tax: reform proposals, 14937 [5JN]

Foreign sources: tax treatment (S. 3061), 29167 [3OC]

Foreign-earned income: tax status, 8605 [10AP], 8673-8674 [11AP]

Income tax: personal exemption, 9154 [12AP]

Individual retirement plans: tax treatment of certain income (S. 2249), 1677 [2FE]

Judges: rate of pay (S. 2476), 6541 [26MR]

Legal Fees Equity Act: enact (S. 2802), 20029, 20034-20036, 20047 [29JN]

———introduction (S. 2802), 19383 [27JN]

Low-income housing: deferred payments of interest, 8597 [10AP], 9190-9193 [12AP]

———energy assistance program (S. 2578), 9303 [12AP]

Military personnel: pay increase, 16538-16545 [14JN]

Military retired personnel: cost-of-living adjustments, 15314-15317 [7JN]

National Capital Planning Commission: per diem rate of pay for members (S. 2506), 7209 [30MR]

OPM: require release of report on wage discrimination against women in Federal employment, 29043 [4OC], 32473 [14NO]

Panic of 1984, 16029 [13JN]

Pay Equity Act: enact (S. 1900), 20775 [25JY]

Policemen: limitation on withdrawal of pension benefits, 9180 [12AP]

Retirement Equity Act: enact (H.R. 4280), 22492, 22500-22506 [6AU], 22650 [7AU]

Rural areas: economic characterization, 6546 [26MR]

SELF-Tax Plan Act: enact (S. 1040), 15859-15862 [12JN]

Senators: income disclosure, 13113 [21MY]

Social security: cost-of-living adjustment (H.R. 1428), 21163-21165 [26JY], 21380 [27JY], 21817 [1AU], 22714 [8AU]

———cost-of-living adjustment (H.R. 1428), withdrawal of motion for reconsideration, 21644 [31JY]

———taxation of benefits, 8724, 8726 [11AP], 9087-9096, 9225 [12AP], 17192 [19JN]

SSI: reform (S. 2569), 9275, 9281 [12AP]

Steel: labor costs, 16988 [18JN]

Taxation: economic impact of rate reduction, 16029 [13JN]

———impact of indexing, 2735 [21FE], 8561-8575 [10AP]

———low-rate progressive schedule (S. 3050), 29154 [3OC]

———percentage of income, 10493 [1MY]

———reform alternative minimum tax (S. 2343), 3171 [23FE]

———reform proposals, 6762 [27MR], 27823 [29SE]

Teacher salaries: equalize nationally, 15016 [6JN]

U.N.: post adjustment allowance for employees, 29064 [3OC]

———salaries of officials and employees, 31817 [11OC]

Veterans: increase rates of disability compensation (H.R. 5688), S. 2736 indefinitely postponed, 28263 [2OC]

———increase rates of disability compensation (S. 2736), H.R. 5688 passed in lieu, 28263 [2OC]

———increase rates of disability compensation (S. 2736; H.R. 5688), 28236-28262 [2OC]

Women: income equity, 1703 [2FE]

Youth Employment Opportunity Wage Act: introduction (S. 2687), 12729-12731 [17MY]

Reports

Amend ERISA and Internal Revenue Code: Committee on Education and Labor (H. Rept. 98-655, Pt. I), 8005 [5AP]

Charleston, SC, Naval Shipyard Employee Relief: Committee on the Judiciary (S. 1212) (H. Rept. 98-680), 9537 [12AP]

Civil Rights Attorney's Fees Award Act of 1976: National Association of Attorneys General, 20036-20047 [29JN]

Civil Service Wage, Management, and Performance Improvements: Committee on Rules (H.R. 5680; H. Res. 526) (H. Rept. 98-846), 17066 [19JN]

Closing the Wage Gap—Background on Wage Discrimination, Guide to Equity in the Workplace: Communication Workers of America, 32473-32476 [14NO]

EEOC Handling of Sex-Biased Wage Discrimination Complaints: Committee on Government Operations (H. Rept. 98-796), 13446 [22MY]

Employee Retirement Income Security Act Amendment Regarding Benefit Improvement: Committee on Finance (H.R. 4280) (S. Rept. 98-575), 22512 [6AU]

Improve Administration of Social Security Earnings Test: Committee on Ways and Means (H.R. 5356) (H. Rept. 98-660), 8347 [9AP]

Improvement of Retirement Benefits and Provision for Greater Equity Under Worker's Pension Plans: Committee on Ways and Means (H.R. 4280) (H. Rept. 98-655), 12839 [17MY]

Republican Budget Plan, 8577 [10AP]

Tax Cut of 1981: CBO, 16033 [13JN]

Treaty With Canada Regarding Taxes on Income and Capital: Committee on Foreign Relations (Ex. Rept. 98-22), 13082 [21MY]

Treaty With Denmark for Avoidance of Double Taxation and Evasion Regarding Taxes on Estates, Inheritances, Gifts, and Other Transfer Items: Committee on Foreign Relations (Ex. Rept. 98-26), 14112 [24MY]

Treaty With Denmark for Avoidance of Double Taxation and Evasion Regarding Taxes on Income: Committee on Foreign Relations (Ex. Rept. 98-23), 13082 [21MY]

Treaty With France Regarding Taxes on Income and Property: Committee on Foreign Relations (Ex. Rept. 98-24), 13082 [21MY]

Treaty With Sweden for Avoidance of Double Taxation and Evasion Regarding Taxes on Estates, Inheritance, and Gifts: Committee on Foreign Relations (Ex. Rept. 98-25), 13082 [21MY]

Statements

Deferred Payment of Interest on Low-Income Housing Projects (excerpt), 9193 [12AP]

ERA—Pay Differential: Elaine Donnelly (excerpt), 6627 [27MR]

Importance of Child Support Payments: Patricia Kelly, 23368 [9AU]

Pension Equity for Women: Geneva Burgess, 23368 [9AU]

Steel Labor Wages: Lynn Williams, United Steelworkers of America, 16988 [18JN]

Tax Cut of 1981: James Gwartney, 16037-16042 [13JN]

———Lawrence S. Pratt, 16031 [13JN]

———Richard Rahn, 16035-16037 [13JN]

———Richard Vedder and Lavell Gallaway, 16030 [13JN]

Tax Indexing: sundry, 8565 [10AP]

Unemployed, Forgotten Man: William G. Sumner, 6508 [26MR]

Summaries

Income and Jobs Action Act, H.R. 5814, 16414 [14JN]

Veterans Disability Compensation Rates: Committee on Veterans' Affairs, 28245-28258 [2OC]

Surveys

December 1983-January 1984 Unemployed Survey of Medical and Income Needs: Steel Valley Unemployment Center, 4608 [6MR]

Tables

Comparisons of present tax rates and SELF tax rates, 29157 [3OC]

Corporate tax rate, 9138 [12AP]

Federal income tax exemption amounts 1913-82, 9155 [12AP]

Federal income tax exemptions in constant 1948 dollars, 9155 [12AP]

Federal revenues by source as a percent of total revenues, 9138, 9139 [12AP]

Income tax threshold relationship to poverty level, 9164 [12AP]

Revenue effect of exemption for low-income housing deferred payments—Cranston amendment, 8598 [10AP]

SELF-Tax Plan Act (S. 1040), 15860, 15862 [12JN]

Senators reveal income, assets, 13113 [21MY]

Taxes as percentage of income, 10493 [1MY]

Texts of

H. Con. Res. 244, insure pay equity, 372 [25JA]

H.R. 4280, Retirement Equity Act, 22492, 22500 [6AU]

H.R. 5721, Youth Employment Opportunity Wage Act, 13955 [23MY]

S. 1388, Veterans' Compensation and Program Improvement Act amendments, 2577-2580 [9FE]

S. 2343, reform of alternative minimum tax, 3172 [23FE]

S. 2359, targeting community development block grant program funds, 3658 [28FE]

S. 2476, rate of pay for Federal judges, 6541 [26MR]

S. 2506, National Capital Planning Commission increase per diem rate of pay for members, 7209 [30MR]

S. 2569, SSI reform, 9276-9281 [12AP]

S. 2578, low-income housing energy assistance program, 9303 [12AP]

S. 2687, Youth Employment Opportunity Wage Act, 12730 [17MY]

S. 2736, increase rates of disability compensation for veterans, 28236-28241 [2OC]

S. 2802, Legal Fees Equity Act, 19383-19385 [27JN]

S. 2897, clarify retroactive date for benefits to certain employees whose pension plans were terminated, 21630 [31JY]

S. 3042, Broad-Based Enhanced Savings Tax Act, 28393-28398 [2OC]