State Of New York et al v. Mnuchin et al

Filing 47

DECLARATION of Owen T. Conroy in Support re: 44 CROSS MOTION for Summary Judgment .. Document filed by State Of Connecticut, State Of New York, State of Maryland, State of New Jersey. (Attachments: # 1 Exhibit 1, # 2 Exhibit 2, # 3 Exhibit 3, # 4 Exhibit 4, # 5 Exhibit 5, # 6 Exhibit 6, # 7 Exhibit 7, # 8 Exhibit 8, # 9 Exhibit 9, # 10 Exhibit 10, # 11 Exhibit 11, # 12 Exhibit 12, # 13 Exhibit 13, # 14 Exhibit 14, # 15 Exhibit 15, # 16 Exhibit 16, # 17 Exhibit 17, # 18 Exhibit 18, # 19 Exhibit 19, # 20 Exhibit 20, # 21 Exhibit 21, # 22 Exhibit 22, # 23 Exhibit 23, # 24 Exhibit 24, # 25 Exhibit 25, # 26 Exhibit 26, # 27 Exhibit 27, # 28 Exhibit 28, # 29 Exhibit 29, # 30 Exhibit 30, # 31 Exhibit 31, # 32 Exhibit 32, # 33 Exhibit 33, # 34 Exhibit 34, # 35 Exhibit 35, # 36 Exhibit 36, # 37 Exhibit 37, # 38 Exhibit 38, # 39 Exhibit 39, # 40 Exhibit 40, # 41 Exhibit 41, # 42 Exhibit 42, # 43 Exhibit 43, # 44 Exhibit 44, # 45 Exhibit 45, # 46 Exhibit 46, # 47 Exhibit 47, # 48 Exhibit 48, # 49 Exhibit 49, # 50 Exhibit 50, # 51 Exhibit 51, # 52 Exhibit 52, # 53 Exhibit 53, # 54 Exhibit 54, # 55 Exhibit 55, # 56 Exhibit 56, # 57 Exhibit 57, # 58 Exhibit 58, # 59 Exhibit 59, # 60 Exhibit 60, # 61 Exhibit 61, # 62 Exhibit 62, # 63 Exhibit 63, # 64 Exhibit 64, # 65 Exhibit 65, # 66 Exhibit 66, # 67 Exhibit 67, # 68 Exhibit 68, # 69 Exhibit 69, # 70 Exhibit 70, # 71 Exhibit 71, # 72 Exhibit 72, # 73 Exhibit 73, # 74 Exhibit 74, # 75 Exhibit 75, # 76 Exhibit 76, # 77 Exhibit 77, # 78 Exhibit 78, # 79 Exhibit 79, # 80 Exhibit 80, # 81 Exhibit 81, # 82 Exhibit 82, # 83 Exhibit 83, # 84 Exhibit 84, # 85 Exhibit 85, # 86 Exhibit 86, # 87 Exhibit 87, # 88 Exhibit 88, # 89 Exhibit 89, # 90 Exhibit 90, # 91 Exhibit 91, # 92 Exhibit 92, # 93 Exhibit 93, # 94 Exhibit 94, # 95 Exhibit 95, # 96 Exhibit 96, # 97 Exhibit 97, # 98 Exhibit 98, # 99 Exhibit 99, # 100 Exhibit 100, # 101 Exhibit 101, # 102 Exhibit 102, # 103 Exhibit 103, # 104 Exhibit 104, # 105 Exhibit 105, # 106 Exhibit 106)(Conroy, Owen)

Exhibit 57

PUBLIC LAW 95-600—NOV. 6, 1978

92 STAT. 2777

Subtitle B—Itemized Deductions; Etc.
SEC. 111. REPEAL OF DEDUCTION FOR STATE AND LOCAL TAXES ON
GASOLINE AND OTHER MOTOR FUELS.

(a) REPEAL.—Paragraph (5) of section 164(a) (relating to deduction
for taxes) is hereby repealed.
(b) CONFORMING AMENDMENTS.—
(1) The heading of paragraph (5) of section 164(b) is amended by
striking out "AND GASOLINE TAXES".
(2) The text of such paragraph (5) is amended by striking out
"or of any tax on the sale of gasoline, diesel fuel, or other motor
fuel".
(c) EFFECTIVE DATE.—The amendments made by this section shall
apply to taxable years beginning after December 31,1978.
SEC. 112. TAXATION OF UNEMPLOYMENT COMPENSATION BENEFITS AT
CERTAIN INCOME LEVELS.
(a) INCLUSION IN GROSS INCOME.—Part II of subchapter B of chapter
1 (relating to amounts specifically included in gross income) is
amended by adding at the end thereof the following new section:
"SEC. 85. UNEMPLOYMENT COMPENSATION.
"(a) IN GENERAL.—If the sum for the taxable year of the adjusted
gross income of the taxpayer (determined without regard to this
section and without regard to section 105(d)) and the unemployment
compensation exceeds the base amount, gross income for the taxable
year includes unemployment compensation in an amount equal to
the lesser of—
"(1) one-half of the amount of the excess of such sum over the
base amount, or
"(2) the amount of the unemployment compensation.
"(b) BASE AMOUNT DEFINED.—For purposes of this section, the term
•base amount' means—
"(1) except as provided in paragraphs (2) and (3), $20,000,
"(2) $25,000, in the case of a joint return under section 6013, or
"(3) zero, in the case of a taxpayer who—
"(A) is married at the close of the taxable year (within the
meaning of section 143) but does not file a joint return for
such year, and
"(B) does not live apart from his spouse at all times during
the taxable year.
"(c) UNEMPLOYMENT COMPENSATION DEFINED.—For purposes of this
section, the term 'unemployment compensation' means any amount
received under a law of the United States or of a State which is in the
nature of unemployment compensation.".
(b) REPORTING OF UNEMPLOYMENT COMPENSATION PAYMENTS.—
Subpart B of part III of subchapter A of chapter 61 (relating to
information concerning transactions with other persons) is amended
by adding at the end thereof the following new section:
"SEC. 6O50B. RETURNS RELATING TO UNEMPLOYMENT COMPENSATION.
"(a) REQUIREMENT OF REPORTING.—Every person who makes payments of unemployment compensation aggregating $10 or more to
any individual during any calendar year shall make a return according to the forms or regulations prescribed by the Secretary, setting
forth the aggregate amounts of such payments and the name and
address of the individual to whom paid.

SSI- 194 O— KO—pi. U

10 ; QLH

26 USC 164.

26 use ifvt
"""'■

26 use 71.
26 USC 85.
26 L'SC LO.T.

26 use 6013.
2(> use 143.

26 USC 6050B