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Show WEEKLY REFLEX-DAV- NEWS JOURNAL, FEBRUARY 10, 1977 IS 1m Dump March directly from the tax liability. The credit can be taken by couples even if one or both spouses works only part-tim- e. But, in these situations the eligible expenses are limited to the amount of earnings of the spouse earning the smaller amount, or in the case of a single person, to his or her earnings. their 1976 Federal income tax return, the Interon nal Revenue Service said. UNDER THE new law, eligible taxpayers can claim a credit of 20 percent of their child care expenses, up to a maximum credit of $400 for one child and $800 for two or more. The IRS pointed out that SARAH GAMMON Be Required At the credit is subtracted Taxpayers who work or attend school and pay someone to care for their children or for disabled dependents can take advantage of a new child care credit New Card Will SEPARATED, divorced, or widowed parents with custody of children are also eligible, according to the IRS. The credit is also available to married couples where one e and the spouse works e student. other is a OTHER features of the liberalized child care law are full-tim- full-tim- that relatives who are not dependents can now be paid for child care so long as Social Security taxes are withheld from their pay; there is no longer a distinction between child care performed inside that came with the tax package, the IRS said. Tax- and outside the home; and persons who use the standard deduction can also claim their child care expenses but must file a Form 1040. Formerly, child care was treated as a deduction rather than a credit, there was an ine come limitation, employment was required, and relatives could not be paid for child care, the IRS said. ADDITIONAL information on the child care credit can be found in the tax instructions payers can also use the handy order blank in the package to obtain a free copy of IRS Publication 503, Child Care and Disabled Dependent Care. full-tim- HE DIDNT When the flood came Noah was ready. But then, he didnt have to get an appropriation bill through Congress. Dispatch, Norfolk. -- The North Davis Refuse Area is again reminding . Davis County residents that a refuse card will be needed at the new green-colore- d dump beginning March 1. PEOPLE IN the unincorporated areas may pick up their card at the Farmington Courthouse or at the refuse area. If you live in the city and do not receive your card in the mail, you may pick the card up at your city office. JENNIFER HANSEN IMP & Q O o 1 v- r JULIA WILLARD The Reflex Journal wishes to congratulate babies who are celebrating their first birthdays this week including Sarah, daughter of George and Dianne Gammon, 672 N. Adamswood, Layton; Jennifer, daughter of Norm and Carleen Hansen, 156 Green St., Layton; and Julia, daughter of Charles and Katherine Willard, 1497 N. 350 W., Layton. The Reflex Journal will take pictures of free of charge at the Layton office, 197 N. Main, on Friday between 11 and noon. Please call for an appointment. Local Control Keep your freezer full, save on your food bill and electrical bill. Fill it with GRAIN FED BABY BEEF cut, wrapped and frozen T-BO- NE Irrigation Water by SENATOR JAKE GARN Prospects of a water shortage in Utah this summer emphasize the necessity for local control of irrigation ditches, small streams and ponds. Currently, the Army Corps of Engineers control permit authority for every little stream in the nation, thus holding the power to place an intolerable burden on farmers. THE ARMY gained that regulatory responsibility in 1972 under Section 404 of the Federal Water Pollution Control Act which is intended to stop discharges of dredged or fill materials from polluting bodies of water. The intent of the law is good. However, the extent of regulatory activities has grown to hamper the practical use of water in agricultural activities. IN 1975 THE the Corps authority are susceptible for use in interstate and foreign commerce, tidal waters, and "( nearby wetlands. PHASE II, the most burdensome phase of the regula- 9 tions, expands the Corps jurisdiction to natural lakes with more than five surface acres, primary tributaries of Phase I waters and nearby wetlands. This phase went into effect last September after a legislative snarl stopped Congressional efforts from CHUCK STEAK 98 limiting it. The regulatory program is bad enough without the irritating details that accompany it. The Corps went beyond the courts instruction to control ... of sils-..- . PRICES EFFECTIVE navigable waters by adding to the directive the term wetlands. s FEBRUARY 10,11 & 12th -'- ' WETLANDS ARE defined as land areas that are cream periodically flooded with Engineers was extended by the Federal courts, thus placing extensive permit responsibilities under Federal control. Phase I, which has been in effect for a year, requires a permit to discharge dredged or fill material into waters that have been, are now, or of BONELESS SIRLOiN STEAK. STEAK RIB STEAK ROUND STEAK Of O' water. In addition, navigable waters have been defined by the courts to include all streams where the flow is greater than five cubic WEBER FIRST QUALfTY HALF GALLON CARTONS 2 feet per second. 1 have joined Senator John Tower in sponsoring an flB. (s uVf T) MILK WHOLE MILK amendment to the Water Pollution Extension Act which would provide broad of wetland protection resources while allowing individual states the authority to issue permits on a practical basis. TA'X UNDER THE Amendment, the Army Corps of Engineers retains authority to protect wetlands that are properly within their jurisdiction, but that all. is Wetlands surrounding waters that are will navigable truly receive Federal protection, but authority to control local waters will remain where it traditionally belongs, with the states. Normal farming, forestry and ranching activities will not be curtailed for need of a Federal permit. And dikes, dams and levees can then be maintained without bureaucratic interference. FIRST FINEST LARGEST STORAGE UNITS lABCCorsYio-LARGE ENOUGH TO SHARE WITH NEIGHBOR FRIEND OR Q WILL HOLD TWO AVERAGE SIZE CAMPERS ..BIG 9 Ft. HIGH DOORS LETTUCE CASH ACCESS ) GOOD ROADS LEADING TO UNITS AVOCADOES ECONOMICAL SPEND JUST A LITTLE TO PROTECT YOUR VALUABLE BELONGINGS GRAND PIES KR PRICES AND INFORMATION AFTER HOURS. CALL- 195-- 1 176 . 867-500- 0 &TOTINOS PIZZA CUCUMBERS 3 25c 1447 No. Main, 13 oz. TOMATOES 3,$1 1 Highway 91, Layton, Utah. |