INCOME related term(s) Fair Labor Standards Act

Addresses

Roth Reform: Senator Roth, 5353-5356 [19MR]

Articles and editorials

Changes Just Cost Money, 8610 [24AP]

Commentary, 14361 [18JN]

Fun and Games With Chicken Feed, 13627 [12JN], 14519, 14552 [19JN]

How Low Rates Are Shifting the Tax Burden, 14361 [18JN]

It's Time To Trim the Fat, 13066 [10JN]

New Direction for Farm Policy, 25842 [24SE]

Redistributionist Tax Reduction, 14360 [18JN]

Senate Showdown, 14150 [17JN]

Taxes, Inflation and the Rich, 14359 [18JN]

Vote Set on Pension Tax, 14150 [17JN]

Winners and Losers of Tax Reform, 11228-11231 [19MY]

Young Professionals May Be Losers in Senate Plan To Revise Tax Code, 12088 [2JN], 14099 [17JN]

Bills and resolutions

Agriculture: price and income protection for family farmers (see S. 2869; H.R. 5588)

Airports: benefits for law enforcement officers (see S. 2066; H.R. 4137, 4138)

Aliens: minimum wages for temporary agricultural workers (see H.R. 4577)

America's Living Standard Act: enact (see S. 2810)

Armed Forces: compensation programs (see S. 2638)

———deferred compensation for certain active members (see H.R. 4438)

———special pay to members proficient in foreign languages (see H.R. 5306)

Civil Service Simplification Act: enact (see S. 2724; H.R. 5388)

Customs Service: revise overtime laws for inspectors (see S. 2626; H.R. 5115)

Dept. of Defense: exempt certain salary increases from Balanced Budget and Emergency Deficit Control Act's sequestration orders (see S. 2210)

Dept. of the Treasury: orderly system for payment and/or replacement of checks (see H.R. 4131)

Federal employees: alternative systems of compensation, pay comparability system, and minimum wages (see H.R. 4738)

———annual financial statement by certain legislative branch personnel (see H.R. 4082)

———cost of living adjustments for retirees (see H.R. 4869)

———electronic transfer of funds (see H.R. 4132)

———exempt certain salary increases from Balanced Budget and Emergency Deficit Control Act's sequestration orders (see S. 2210)

———exempt pay provisions from Balanced Budget and Emergency Deficit Control Act's sequestration orders (see H.R. 4295)

———extend pay retention provisions to certain, subject to reduction pursuant to a wage survey (see H.R. 5127)

———regulations on use of electronic funds transfer (see S. 2009)

Feed grains: increased producers' income (see H.R. 4267)

Food stamp plan: treatment of income losses by self-employed (see S. 2182)

Foreign trade: offset injurious effect of substandard foreign wages on U.S. producers (see H.R. 4667)

Foster home care: tax treatment of certain payments (see H.R. 4321)

Government experts and consultants: appointment and compensation (see H.R. 4400)

Handicapped: exempt from Fair Labor Standards Act's minimum wage and overtime requirements (see H.R. 4789)

———individual productivity of workers in sheltered workshops (see S. 2148)

———wages for individuals employed under certificates issued by Sec. of Labor (see S. 2884; H.R. 5614)

House: outside earned income (see H. Res. 427)

———vacate proceeding by which H. Res. 427 was adopted (see H. Res. 432)

House of Representatives: limit outside earned income of officers and employees (see H. Res. 522)

Libya: tax treatment of income of U.S. citizens (see S. 2364; H.R. 4680)

Members of Congress: constitutional amendment on compensation for services (see H.J. Res. 498)

———income provisions of Balanced Budget and Emergency Deficit Control Act (see H.R. 4675)

———provisions of Balanced Budget and Emergency Deficit Control Act (see S. 2079; H.R. 4171)

Minimum wages: increase (see H.R. 4227, 4323)

———increase and index (see H.R. 4493)

———repeal (see H.R. 4459)

———youth differential (see H.R. 4487)

Overtime: repeal provisions of Fair Labor Standards Act (see H.R. 4459)

Pensions: 3-year basis recovery rule on taxation of annuities (see H. Res. 412)

———partial exclusion of retirement benefits from gross income (see H.R. 5419)

Petroleum: repeal net income limitation on percentage depletion (see H.R. 4780)

Social Security: eliminate 3% trigger for cost of living adjustments (see S. 2450)

———eliminate earnings test for retirees (see H.R. 5569)

Sports: exclude baseball teams' bat boys and girls from certain sections of Fair Labor Standards Act (see S. 2277)

Treasurer of the U.S.: pay level (see S. 2394)

VA: extend period for submission of a report on special pay for physicians and dentists (see H.R. 4032)

Wheat: increased producers' income (see H.R. 4267)

Booklets

High Interest United States Savings Bonds—What To Tell Your Federal Coworkers: Dept. of the Treasury, 14150 [17JN]

Examples

Calculations of tax subsidies for health insurance under current law, S. 2484, S. 2485, and S. 2486, 11728 [21MY]

Letters

Capital gains differential: American Electronics Association (excerpt), 14117 [17JN]

———Bechtel Corp., 14122 [17JN]

———Lawrence B. Lindsey, 14118 [17JN]

Federal retirees' pension tax: Senators Warner, Hollings, and Trible, and Representatives Parris, Wolf, Fazio, and Hoyer, 14149 [17JN]

Handicapped employed under certificates issued by Sec. of Labor (sundry), 26556, 26557 [26SE]

Income averaging by farmers: National Association of Wheat Growers, 13703 [13JN]

OASDI study of cost of living adjustments: Dept. of HHS, 10617-10622 [14MY]

Preservation of family farming, 14553 [19JN]

Tax credit for clinical testing of orphan drugs: Dept. of HHS, 14362 [18JN]

Tax reform and individual income tax provisions: David H. Brockway, 14323 [18JN]

Tax treatment of municipal bonds: Senator D'Amato, 5660 [20MR]

Lists

Current capital gains tax rates among principal international competitors, 14117 [17JN]

Memorandums

Tax Credit for Clinical Testing of Orphan Drugs: Fairlea Sheehy, 14363 [18JN]

Taxation of Indian Fishing Income: Dept. of the Interior, 18683 [1AU]

Memorials of legislature

California, 6313 [26MR], 25457 [23SE], 25837 [24SE], 27265 [30SE], 27551 [1OC]

Colorado, 22146 [15AU]

New Mexico, 4077 [7MR]

Utah, 12479 [4JN], 13834 [16JN]

Messages

Pay Adjustment for Federal Employees: President Reagan, 22262 [8SE]

Petitions

Actions impacting cost of living allowances of members: National Association of Retired Federal Employees, 7368 [14AP]

Civil service retirement trust fund: Huachuca City, AZ, citizens, 4472 [12MR]

Constitutional Convention to propose amendment relating to taxation of interest income: Voorhees, NJ, Township Committee, 8787 [28AP]

Exclusion of retirement pay of senior Federal judges from coverage of Social Security Act: ABA Board of Governors, 3108 [27FE]

Fair Labor Standards Act: Goodwill Industries of America, Inc., 18421 [31JY]

Federal judiciary salaries: North Carolina Bar Association, 12625 [5JN]

Grace Commission findings: North Carolina Student Legislature, 11949 [22MY]

Remarks in House

Employment: comparable worth, 4377 [11MR]

———service sector earnings, 18147 [30JY]

Federal employees: pay retention provisions for certain prevailing rate employees (H.R. 5127), 15656 [26JN]

Federal Equitable Pay Practices Act: enact (H.R. 3008), 4377 [11MR]

Handicapped: wage rate certificates (H.R. 5614), 27495 [1OC]

———wage rate certificates (H.R. 5614), S. 2884 passed in lieu, 27498 [1OC]

Income and Jobs Action Act: enact (H.R. 1398), 10507 [13MY]

Libya: prohibit exclusion from gross income of earnings of U.S. citizens during national emergency (H.R. 4680), 8446 [23AP]

Minimum wage: increase (H.R. 4227), 2674 [25FE]

Minimum wages: rate, 6035 [25MR]

Pensions: private sector plans, 7589 [15AP]

———3-year basis recovery rule on taxation of annuities, 7099 [10AP]

Petroleum: repeal net income limitation on percentage depletion (H.R. 4780), 10209 [8MY]

Public housing: phase-in rents, 13458 [12JN]

Tax Reform Act: retroactive provisions for Federal, State, and local government employee pensions, 22236-22240 [8SE], 22320 [9SE], 22642, 22644 [10SE], 22764 [10SE]

Taxation: amnesty program, 1944 [6FE]

———deductibility of State and local taxes, 26058 [24SE], 28041 [2OC], 29606 [8OC]

———distribution among income brackets, 3763 [5MR]

———processing of income tax refunds, 9103 [30AP]

———rates and deductions, 27524-27535 [1OC]

Trans World Airlines: flight attendant strike, 4687 [13MR]

Wage Grade Employee Protection Act: enact (H.R. 4295), 3572 [4MR]

Wage Inflation Adjustment Act: enact (H.R. 4227), 2674 [25FE]

Women: service sector job earnings, 18147 [30JY]

Youth Opportunity Wage Act: enact (H.R. 4487), 5878 [21MR]

Remarks in Senate

Agriculture: accounting methods, 14519 [19JN]

———impact of tax reform, 13271 [11JN]

———permit family farmers to use income averaging, 13798 [16JN]

———price and income protection for family farmers (S. 2869), 25842 [24SE]

———support and stabilize farm income (S. 1051), 30498 [14OC]

Airports: benefits for law enforcement officers (S. 2066), 1912 [6FE]

Armed Forces: cost of living adjustments, 20105-20107 [8AU]

Balanced Budget and Emergency Deficit Control Act: reduce compensation of Members pursuant to sequestration order (S. 2079), 2384 [19FE]

Civil Service Simplification Act: enact (S. 2724), 19850 [7AU]

Construction industry: stability of collective bargaining (H.R. 281), 8829 [28AP]

Cost of Living Adjustment Reform Act: enact (S. 2450), 10616-10623 [14MY]

Courts: allow for change in pay treatment of Federal judges (S. 2691), 17759 [25JY]

Crime and criminals: controls against laundering of money, 18483-18487 [31JY]

———controls against laundering of money (S. 2683), 17571 [24JY], 17768 [25JY], 21630 [14AU]

Dept. of Defense: exempt certain salary increases from Balanced Budget and Emergency Deficit Control Act's sequestration orders (S. 2210), 5665 [20MR]

Economic conditions: recovery of economy, 13532 [12JN]

Electronic Funds Transfer Federal Salary Act: enact (S. 2009), 311 [22JA]

Fair Labor Standards Act: amend (S. 2148), 3965 [6MR]

Farmers: tax deductions for donations of agricultural products, 18685-18687 [1AU]

Federal employees: exempt certain salary increases from Balanced Budget and Emergency Deficit Control Act's sequestration orders (S. 2210), 5665 [20MR]

Food stamp plan: amend relative to deductions from income, 27950 [2OC]

Handicapped: wages for individuals employed under certificates issued by Sec. of Labor (S. 2884), 26555-26557 [26SE]

Health Equity and Incentives Reform Act: enact (S. 2485), 11723-11727 [21MY]

Health Plan Promotion Act: enact (S. 2486), 11723-11727 [21MY]

Indians: clarify income tax exemption for fishing rights, 18682-18684 [1AU]

IRS: advice on income tax questions, 29126 [7OC]

Labor unions: collective bargaining, 2078 [7FE]

Members of Congress: effective date of salary increase, 4077 [7MR]

Narcotics: controls against laundering of money acquired from illegal traffic (S. 2306), 7492 [15AP]

NIH: equity in rate of pay for nurses, 12762 [5JN]

Rural areas: establish rural enterprise zones, 13814-13821 [16JN]

Senate: plan for tax reform (S. Res. 409), 11191, 11228 [19MY], 11646, 11704, 11781 [21MY]

Social Security: eliminate 3% trigger for cost of living adjustments (S. 2450), 10871 [15MY]

———exemptions for certain clergy, 14366-14370, 14373 [18JN]

Tax Reform Act: transition rules, 14113-14116 [17JN]

Taxation: allow investment of gold and silver coins in individual retirement accounts, 14537 [19JN]

———capital gains differential, 14116-14126 [17JN]

———credit for clinical testing of orphan drugs, 14362-14363 [18JN]

———credit for reinvestment in steel industry, 14371 [18JN]

———decrease amount of indebtedness to which an exception to the allocation of interest rules applies, 14363 [18JN]

———ensure payment of earned income credit to eligible taxpayers, 14576 [19JN]

———indexing of business property, 14545-14553 [19JN]

———penalties for negligent underpayment, 24844-24845 [19SE]

———permit taxable not-for-profit corporations engaged in information services to report income on a consolidated bases, 14364 [18JN]

———provide 15-year carryback of existing carryforwards of farmers, 14560 [19JN]

———provide for changes in individual tax rates and repeal foreign tax credit and foreign income deferral, 14531 [19JN]

———provide for treatment of certain services performed for tribal governments, 14365 [18JN]

———provide third rate bracket for individual taxpayers, 14321-14355 [18JN]

———reform system, 2830 [26FE], 5352 [19MR], 8610 [24AP], 9779 [7MY], 9974 [8MY], 12088 [2JN]

———restore 3-year recovery rule for Federal and other public service retirees, 14139, 14152-14192 [17JN]

———retain income averaging for noncorporate farmers and ranchers, 13626 [12JN], 13688-13695, 13703 [13JN]

———Senate plan, 9982 [8MY]

———sense of Senate relative to tax cut for middle income taxpayers, 14558 [19JN]

———share of national income going to taxes, 30464 [14OC]

———transitional rule for estate and gift tax treatment of disclaimers of property, 14562 [19JN]

———treatment of certain costs of private foundations in removing hazardous substances, 14565 [19JN]

———treatment of municipal bonds, 5611, 5659-5661 [20MR]

———treatment of physician indemnity associations, 14563 [19JN]

Uninsured Workers' Health Insurance Act: enact (S. 2484), 11723-11727 [21MY]

Veterans' Compensation and Benefits Improvement Act: enact (H.R. 5299), 27318 [30SE]

———enact (S. 2422), 27298-27318 [30SE]

Veterans' Compensation and Benefits Improvements Act: enact (S. 2422), 9978-9981 [8MY]

Reports

Impact of the Finance Committee Tax Bill on Family Farming and a Comparison With the House Bill and Current Law: Center for Rural Affairs, 14550 [19JN]

Tax Reform—Finance Panel Bill Would Raise Individual Taxes in First Years, Set 38.5 Percent Top Rate in 1987: Bureau of National Affairs, 13808 [16JN]

Reports filed

Controls Against Laundering of Money: Committee on the Judiciary (S. 2683) (S. Rept. 99-433), 22264 [8SE]

House of Representatives Members' Aggregate Outside Salary Level Limit Adjustment: Committee on Rules (H. Res 432; H. Res. 427), 8476 [23AP]

Improvements in SSI Program: Committee on Ways and Means (H.R. 5595) (H. Rept. 99-893), 26369 [25SE]

Nonprogram Crop Definition Modification: Committee on Agriculture (H.R. 4079) (H. Rept. 99-479), 3388 [3MR]

Problems of Tax Return Nonfiling and Income Underreporting by Americans Living or Investing Abroad: Committee on Government Operations (H. Rept. 99-770), 19950 [8AU]

Retirement System for New Members of Uniformed Services: Committee on Armed Services (H.R. 4420) (H. Rept. 99-513), 6637 [8AP]

Veterans' Compensation and Benefit Programs: Committee on Veterans' Affairs (S. 2422) (S. Rept. 99-444), 23572 [16SE]

Reports to constituents

Dole, Senator: income tax return, 17755 [25JY]

Statements

Advice Against Joining the Federal Workforce: Carol MacClary, 24796 [19SE]

Government Subsidized Industry: Michael D. Rose, 4611 [12MR]

Pay Disparity Between Government and Industry: David Packard, 24793 [19SE]

———Robert Van Etten, 24796 [19SE]

Preservation of Family Farming: Harold Breimeir, 14550 [19JN]

Summaries

Income and Jobs Action Act (H.R. 1398), 10670 [14MY]

Tables

Agricultural income averaging, 14412 [18JN]

Capital gains differential, 14124 [17JN]

———deSeve Economics Associates, 14118 [17JN]

DeConcini amendment to the Tax Reform Act, 14531 [19JN]

Distribution of tax cuts by income class, 13558 [12JN]

Finance Committee bill: comparison of distribution of returns and tax liability for taxpayers, 14331, 14335 [18JN]

———comparison with Mitchell amendment, 14325 [18JN]

———marginal tax rates (H.R. 3838), 14328 [18JN]

———percentage change in take home pay (H.R. 3838), 14325 [18JN]

———tax relief by income class (H.R. 3838), 14327 [18JN]

How the tax rates compare—Roth proposal v. H.R. 3838, 5357 [19MR]

Income averaging for noncorporate farmers and ranchers, 13626 [12JN]

Insurance coverage—amount of refundable tax credit, 11726 [21MY]

Percent increase in average white-collar salaries, 24797 [19SE]

Percentage change in tax liability under proposed legislation, 13352 [11JN]

Rural area per capita personal income, 13816 [16JN]

Testimonies

Capital Gains Differential: Burton McMurty, 14126 [17JN]

———Martin Feldstein, 14126 [17JN]

———Thomas Vasquez, 14126 [17JN]

Texts of

H.R. 1398, Income and Jobs Action Act, 10508 [13MY], 10669 [14MY]

H.R. 5614, Sec. of Labor wage rate certificates to protect handicapped workers, 27496 [1OC]

S. 1051, support and stabilize farm income, 30499-30501 [14OC]

S. 2009, Electronic Funds Transfer Federal Salary Act, 312 [22JA]

S. 2066, Airport Security Improvement Act, 1913 [6FE]

S. 2148, Fair Labor Standards Act amendments, 3966 [6MR]

S. 2306, controls against laundering of money acquired from illegal narcotic traffic, 7492-7495 [15AP]

S. 2364, tax treatment of income of business and individuals operating in Libya, 8684 [24AP]

S. 2422, Veterans' Compensation and Benefits Improvement Act, 27298-27305 [30SE]

S. 2422, Veterans' Compensation and Benefits Improvements Act, 9979-9981 [8MY]

S. 2450, Cost of Living Adjustment Reform Act, 10617 [14MY]

S. 2484, Uninsured Workers' Health Insurance Act, 11728 [21MY]

S. 2485, Health Equity and Incentives Reform Act, 11729 [21MY]

S. 2486, Health Plan Promotion Act, 11730 [21MY]

S. 2724, Civil Service Simplification Act, 19850 [7AU]

S. 2884, wages for handicapped individuals employed under certificates issued by Sec. of Labor, 26558 [26SE], 27497 [1OC]

S. Res. 409, tax reform plan, 11192, 11219 [19MY]