An Act to amend the Internal Revenue Code of 1954 with respect to excise tax on certain trucks, buses, tractors, et cetera, home production of beer and wine, refunds of the taxes on gasoline and special fuels to aerial applicators, and partial rollovers of lump sum distributions.
Public Law 95-458 · H.R. 1337 · 95th Congress · began in the House
Signed by Jimmy Carter (D) on Oct 14, 1978 · Taxation
Sponsor: Rep. William Steiger (R-WI-6)
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.
Amends the Internal Revenue Code to provide that the constructive retail sales prices for computing the manufacturers excise tax on heavy bus, trucks, and bus and truck bodies and chassis shall be based on the highest price such articles are normally sold for by manufacturers and producers.
Allows any adult (formerly only heads of families) to produce wine and beer for personal and family use and not for sale without incurring the wine or beer excise taxes or any penalties for quantities per calendar year of: (1) 200 gallons if there are two or more adults in the household and (2) 100 gallons if there is only one adult in the household.
Entitles aerial applicators who use tax-paid fuel for farming purposes to refunds of gasoline or special fuels taxes in place of any farmer who waives the right to such refunds.
Permits an employee in a qualified trust to transfer all or part of the total taxable amount of a termination or discontinuance distribution or a lump sum distribution to an eligible rollover source without such amount being included in gross income. Defines "eligible rollover source" as: (1) an individual retirement account; (2) an individual retirement annuity; (3) a retirement bond; (4) a qualified trust; or (5) an annuity plan. Permits special "makeup" rollovers for certain individuals who failed in their attempts to comply with the previous requirement that all property received in such distributions be transferred.
Amends the Social Security Act to permit the State of California to continue cash payments to supplemental security income recipients in lieu of food stamps.
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. 16 actions.
- Oct 14, 1978Became lawBecame law · Signed by President.
- PresidentPresident · Public Law 95-458.
- Oct 4, 1978PresidentPresident · Measure presented to President.
- PresidentPresident · Measure enrolled in Senate.
- PresidentPresident · Measure enrolled in House.
- Sep 28, 1978Resolving differencesResolving differences · Senate agreed to House amendments.
- Sep 12, 1978Resolving differencesResolving differences · House agreed to Senate amendment with an amendment (See H. Res. 1342).
- Resolving differencesResolving differences · House agreed to Senate amendment (See H. Res. 1342).
- Aug 25, 1978FloorFloor · Measure passed Senate, amended.
- Aug 21, 1978CommitteeCommittee · Reported by Senate Finance Committee
- May 19, 1978CommitteeCommittee · Referred to Senate Finance Committee
- May 16, 1978FloorFloor · Measure passed House.
- FloorFloor · Measure called up under motion to suspend rules and pass in House.
- Mar 16, 1978CommitteeCommittee · Reported by House Ways and Means Committee
- Jan 4, 1977CommitteeCommittee · 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.