An Act relating to the year for including in income payments under the Agricultural Act of 1949 received in 1978 but attributable to 1977, and to extend for one year the existing treatment of State legislators' travel expenses away from home.
Public Law 95-258 · H.R. 11055 · 95th Congress · began in the House
Signed by Jimmy Carter (D) on Apr 7, 1978 · Taxation
Sponsor: Rep. Albert Ullman (D-OR-2)
Cosponsors (1): Rep. Thomas Foley
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.
Permits a taxpayer to elect to include certain crop payments received in 1978 in his 1977 income, if such payments are either: (1) cash payments under the Agricultural Act of 1949 for crop disaster losses sustained in 1977, providing he establishes that, under his practice, income from the lost crops could have been reported in his 1977 income; or (2) deficiency (or "target price") payments under such Act for any 1977 crop, and the fifth month of such crop's marketing year ended before December 1, 1977.
Extends until January 1, 1978, the Internal Revenue Code election to take a tax deduction for the living expenses of State Legislators, incurred during a legislative session.
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. 12 actions.
- Apr 7, 1978Became lawBecame law · Signed by President.
- PresidentPresident · Public Law 95-258.
- Mar 28, 1978PresidentPresident · Measure presented to President.
- Mar 23, 1978PresidentPresident · Measure enrolled in Senate.
- PresidentPresident · Measure enrolled in House.
- Mar 22, 1978FloorFloor · Measure passed Senate.
- FloorFloor · Measure called up by unanimous consent in Senate.
- Mar 13, 1978FloorFloor · Measure passed House, amended.
- FloorFloor · Measure called up under motion to suspend rules and pass in House.
- Mar 7, 1978CommitteeCommittee · Reported by House Ways and Means Committee
- Feb 22, 1978CommitteeCommittee · 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.