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Taxes 2008

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Taxes 2008

Taxes 2008 Publication 584-B - Introductory Material Table of Contents What's New Introduction What's New The IRS has created a page on IRS. Taxes 2008 gov for information about Publication 584-B, at www. Taxes 2008 irs. Taxes 2008 gov/pub584b. Taxes 2008 Information about any future developments affecting Publication 584-B (such as legislation enacted after we released it) will be posted on that page. Taxes 2008 Introduction This workbook is designed to help you figure your loss on business and income-producing property in the event of a disaster, casualty, or theft. Taxes 2008 It contains schedules to help you figure the loss to your office furniture and fixtures, information systems, motor vehicles, office supplies, buildings, and equipment. Taxes 2008 These schedules, however, are for your information only. Taxes 2008 You must complete Form 4684, Casualties and Thefts, to report your loss. Taxes 2008 Prev  Up  Next   Home   More Online Publications
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Federal Legislative Branch

The legislative branch is the law making branch of government made up of the Senate, the House of Representatives, and agencies that support Congress.

U.S. Congress

Legislative Process Overview

Learn how the US Congress works to create laws.

Show Video Transcript

Article I of the U.S. Constitution grants all legislative powers to a bicameral Congress: a House of Representatives and a Senate that are the result of a “Great Compromise” seeking to balance the effects of popular majorities with the interests of the states. Our system currently provides for a two-year term of office for House members from the 435 population-based districts. In the Senate, voters of each state elect two Senators, who serve 6-year terms that overlap (such that only one-third of the chamber is up for election in any given election cycle).

The two chambers are fundamentally equal in their legislative roles and functions. Only the House can originate revenue legislation, and only the Senate confirms presidential nominations and approves treaties, but the enactment of law always requires both chambers to separately agree to the same bill in the same form before presenting it to the President.

Because each chamber has the constitutional authority to make its own rules, the House and Senate have developed some very different ways of processing legislation, perhaps partially flowing from their constitutional differences. In general, House rules and practices allow a numerical majority to process legislation relatively quickly. Senate rules and procedures, on the other hand, favor deliberation over quick action, as they provide significant procedural leverage to individual Senators.

Congressional action is typically planned and coordinated by party leaders in each chamber, who have been chosen by members of their own caucus or conference – that is, the group of members in a chamber who share a party affiliation. Majority party leaders in the House have important powers and prerogatives to effectively set the policy agenda and decide which proposals will receive floor consideration. In the Senate, the leader of the majority party is generally expected to propose items for consideration, but formal tools that allow a numerical majority to take action are few. Instead, majority party leadership typically must negotiate with minority party leaders (and often all Senators) to effectively conduct Senate floor action.

In both chambers, much of the policy expertise resides in the standing committees – panels of members from both parties that typically take the lead in developing and assessing legislation. Members typically serve on a small number of committees, often for many years, allowing them to become highly knowledgeable in certain policy areas. All committees are chaired by a member of the majority party, though chairs often work closely with the committee’s ranking member, the most senior member of the minority party on the committee. In almost all cases, the ratio of majority party to minority party members on a committee roughly reflects the overall partisan ratio in the congressional chamber.

Committee members and staff focus much of their time on drafting and considering legislative proposals, but committees engage in other activities, as well. Once law is enacted, Congress has the prerogative and responsibility to provide oversight of policy implementation, and its committees take the lead in this effort. Both chambers provide their committees with significant powers and latitude for oversight and investigations into questions of public policy and its effects.

While the engine of legislative ideas and action is Congress itself, the President has influence in the legislative process, as well. The President recommends an annual budget for federal agencies and often suggests legislation. Perhaps more significantly, the power to veto legislation can affect the content of bills passed by Congress. Since it is quite unusual for law to be enacted over a presidential veto, Congress typically must accommodate the president’s position on proposed policies.

The process by which a bill becomes law is rarely predictable and can vary significantly from bill to bill. In fact, for many bills, the process will not follow the sequence of congressional stages that are often understood to make up the legislative process. The presentations on specific topics that follow present a more detailed look at each of the common stages through which a bill may move, but keep in mind that complications and variations abound in practice.

The Taxes 2008

Taxes 2008 Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. Taxes 2008 Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. Taxes 2008 The April 19, 1995, attack on the Alfred P. Taxes 2008 Murrah Federal Building (Oklahoma City attack). Taxes 2008 The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). Taxes 2008 Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). Taxes 2008 The Act also provides other types of relief. Taxes 2008 For example, it provides that the following amounts are not included in income. Taxes 2008 Payments from the September 11th Victim Compensation Fund of 2001. Taxes 2008 Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. Taxes 2008 Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. Taxes 2008 Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. Taxes 2008 Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. Taxes 2008 Worksheet A. Taxes 2008 Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Taxes 2008 1       2 Enter the total tax from the decedent's income tax return. Taxes 2008 See Table 1 on page 5 for the line number for years before 2002. Taxes 2008 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Taxes 2008 (These taxes are not eligible for forgiveness. Taxes 2008 )           a Self-employment tax. Taxes 2008 3a         b Social security and Medicare tax on tip income not reported to employer. Taxes 2008 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Taxes 2008 3c         d Tax on excess accumulation in qualified retirement plans. Taxes 2008 3d         e Household employment taxes. Taxes 2008 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Taxes 2008 3f         g Tax on golden parachute payments. Taxes 2008 3g       4 Add lines 3a through 3g. Taxes 2008 4       5 Tax to be forgiven. Taxes 2008 Subtract line 4 from line 2. Taxes 2008 5       Note. Taxes 2008 If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Taxes 2008 Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Taxes 2008 If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Taxes 2008 The IRS will determine the amount to be refunded. Taxes 2008 Worksheet A. Taxes 2008 Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Taxes 2008 1       2 Enter the total tax from the decedent's income tax return. Taxes 2008 See Table 1 on page 5 for the line number for years before 2002. Taxes 2008 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Taxes 2008 (These taxes are not eligible for forgiveness. Taxes 2008 )           a Self-employment tax. Taxes 2008 3a         b Social security and Medicare tax on tip income not reported to employer. Taxes 2008 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Taxes 2008 3c         d Tax on excess accumulation in qualified retirement plans. Taxes 2008 3d         e Household employment taxes. Taxes 2008 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Taxes 2008 3f         g Tax on golden parachute payments. Taxes 2008 3g       4 Add lines 3a through 3g. Taxes 2008 4       5 Tax to be forgiven. Taxes 2008 Subtract line 4 from line 2. Taxes 2008 5       Note. Taxes 2008 If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Taxes 2008 Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Taxes 2008 If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Taxes 2008 The IRS will determine the amount to be refunded. Taxes 2008 Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. Taxes 2008 S. Taxes 2008 Individual Income Tax Return 1040NR U. Taxes 2008 S. Taxes 2008 Nonresident Alien Income Tax Return 1040X Amended U. Taxes 2008 S. Taxes 2008 Individual Income Tax Return 1041 U. Taxes 2008 S. Taxes 2008 Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More Online Publications