An Act to amend the Internal Revenue Code of 1954 to provide for a distribution deduction for certain cemetery perpetual care fund, to modify the effective dates of certain provision of the Tax Reform Act of 1976, and for other purposes.
Public Law 94-528 · H.R. 1142 · 94th Congress · began in the House
Signed by Gerald Ford (R) on Oct 17, 1976 · Taxation
Sponsor: Rep. Joseph Waggonner (D-LA-4)
Cosponsors: None
Passage votes
- HouseMethod not stated
- SenateMethod not stated
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
Provides to cemetery perpetual care fund trusts a deduction under the Internal Revenue Code of up to $5 per gravesite per taxable year in the case where the gravesites have been purchased by the cemetery corporation before the beginning of the taxable year and with respect to which gravesites there is an obligation of care and maintenance.
Amends the Tax Refrom Act of 1976 to move forward the effective date of three administrative provisions (jeopardy and termination assessments, administrative summons, and the minimum exemption from levy) from December 31, 1976, to February 28, 1977.
Provides that the amounts received by the Internal Revenue Service as reimbursement for costs incurred in making future private letter rulings and other determinations available for public inspection are to be treated as reimbursable to the Internal Revenue Service appropriation.
Committees
The committees the bill was sent to, and what each did with it.
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 14 actions.
- Oct 17, 1976Became lawBecame law · Signed by President.
- PresidentPresident · Public law 94-528.
- Oct 8, 1976PresidentPresident · Measure presented to President.
- Oct 7, 1976PresidentPresident · Measure enrolled in Senate.
- Oct 6, 1976PresidentPresident · Measure enrolled in House.
- Oct 1, 1976Resolving differencesResolving differences · House agreed to Senate amendments.
- FloorFloor · Measure passed Senate, amended.
- Sep 28, 1976CommitteeCommittee · Reported by Senate Finance Committee
- Aug 25, 1976CommitteeCommittee · Referred to Senate Finance Committee
- Aug 24, 1976FloorFloor · Measure passed House.
- FloorFloor · Measure called up under motion to suspend rules and pass in House.
- Jul 19, 1976CommitteeCommittee · Reported by House Ways and Means Committee
- Jan 14, 1975CommitteeCommittee · Referred to House Ways and Means Committee
- IntroducedIntroduced · Introduced in the House
Data notes
Shows the introduction, each committee and subcommittee step the source dates (referral, hearings, markup, report, discharge), and the floor, conference, presidential and became-law steps. Calendar placements, messages between the chambers, amendments and committee report numbers are not shown for laws before the 108th Congress. Two entries the source lists twice are shown once.
Official record
The bill’s full text and every action, including introduction and committee steps, are on Congress.gov. Data through Oct 7, 2026.