An Act to prohibit the issuance of regulations on the taxation of fringe benefits, and for other purposes.
Public Law 95-427 · H.R. 12841 · 95th Congress · began in the House
Signed by Jimmy Carter (D) on Oct 7, 1978 · Taxation
Sponsor: Rep. Albert Ullman (D-OR-2)
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.
Prohibits the Internal Revenue Service from issuing any regulation between May 1, 1978, and December 31, 1979, and from issuing any proposed or final regulation which would be effective before 1980, relating to the taxation of employee fringe benefits in gross income.
Requires that the application of the income tax, Federal Insurance Contributions Act, Federal Unemployment Tax Act, and withholding provisions relating to the treatment of transportation expenses paid or incurred after 1976 and before January 1, 1980, in travelling between a taxpayer's residence and place of work, shall be made fully in accordance with the rules in effect prior to the issuance of Revenue Ruling 76-453 (November 22, 1976).
Excludes from gross income certain statutory or negotiated subsistence allowances received by State law enforcement officers after 1969 and before 1978 if the officers request such exclusion before April 15, 1979.
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 7, 1978Became lawBecame law · Signed by President.
- PresidentPresident · Public Law 95-427.
- Sep 26, 1978PresidentPresident · Measure presented to President.
- PresidentPresident · Measure enrolled in Senate.
- Sep 25, 1978PresidentPresident · Measure enrolled in House.
- Sep 19, 1978Resolving differencesResolving differences · House agreed to Senate amendment.
- Aug 4, 1978FloorFloor · Measure reconsidered and repassed in Senate, amended.
- Aug 2, 1978FloorFloor · Measure passed Senate, amended.
- FloorFloor · Measure called up by unanimous consent in Senate.
- Jun 28, 1978FloorFloor · Measure passed House, amended, roll call #508 (386-12).House roll call 508
- FloorFloor · Measure called up under motion to suspend rules and pass in House.
- May 31, 1978CommitteeCommittee · Reported by House Ways and Means Committee
- May 24, 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.