SUBJECT INDEX Tax Reduction Act of 1975-Con. Amendments — Continued Home purchase tax credit 244 Tax credit provisions, extension 972 Technical 975 Taxes: Combined Old-Age, Survivors, and Disability Insurance-Income Tax Reporting Amendments of 1975 1137 D i s c l o s u r e of information to Secretary of Health, Education, and Welfare 1139 Employment tax— State unemployment accounts, r e payment of loans 239 Withholding; estimated tax payments 975 Income — Corporate surcharge exemption, increase 44 Corporate tax r a t e s and s u r tax exemption 973 Deductions, child and dependent care, income limitation, increase 32 Earnedincome 30 Energy resources and products, denial of DISC benefits 64 Foreign corporations — E a r n i n g s and p r o f i t s, taxation 58 R a i l r o a d r o l l i n g stock, exclusion 975 Foreign oil and gas 54 Home purchase tax credit 243 Individual income tax reductions 28, 970 International or territorial waters, investment credit of certain property in 65 Investment credit, increase 36 Irrigation dams 976, 1056 Klamath, Indian Tribe, Oreg., gains from condemnation of certain forest lands, exclusion 417 New principal residence, credit for purchase 32, 243 Oil and gas, limitations on percentage depletion 47 Old residence, extension period for replacement 32 Personal exemptions 30
B83
Taxes —Continued Rsge Income — Continued Refund of 1974 individual income taxes 27 Taxable income credit 972 Tax-exempt organizations, property used in unrelated business 417 Welfare recipient employment incentive tax credit 45 Work incentive program expenses 46 Revenue Adjustment Act of 1975.- 970 Virgin Islands, goods transported to the United States 1141 Technical Information Service, National, appropriation for 626 Technical Institute for the Deaf, National, appropriation for 472 Technical Institute for the Deaf Act, National, appropriation for effecting provisions 472 Technical Provisions Act, Emergency 233 Technology Assessment, Office of, appropriation for 194, 286 Technology Assessment Act of 1972, appropriation for effecting provisions 286 Telecommunications Policy, Office of, appropriation for 447 Tennessee, Heavy Ion Research Facility, Oak Ridge, designation as the Holifield Heavy Ion Research Facility 1077 Tennessee Valley Authority, appropriation for — 1047 Tennessee Valley Authority Act of 1933: Amendment, revenue bonds, authorization to increase 750 Appropriation for effecting provisions 1047 Territorial Affairs, Office of, appropriation for 177, 987 Texas, Guadalupe Mountains National Park, lands exchange 1029 Thanksgiving Day, 1975, proclamation 1310 "The Capitol", printing of additional copies 1209
�
