A bill to amend section 7447 of the Internal Revenue Code of 1954 with respect to the revocation of an election to receive retired pay as a judge of the Tax Court.
Public Law 95-472 · H.R. 8811 · 95th Congress · began in the House
Signed by Jimmy Carter (D) on Oct 17, 1978 · Taxation
Sponsor: Rep. Albert Ullman (D-OR-2)
Cosponsors (1): Rep. Barber Conable
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.
(House agreed to Senate amendments with amendments)
Amends the Internal Revenue Code to allow Tax Court Judges to revoke elections to receive retirement pay.
Excludes from the definition of "wages" subject to payroll taxes under the Federal Insurance Contributions Act and the Federal Unemployment Tax, amounts contributed by an employer to a qualified group legal services plan.
Provides that, where real property to which the special use tax valuation provisions apply are involuntarily converted, the estate tax recapture does not apply to the proceeds of such conversion to the extent that the property is replaced by other real property of equal value for the same use.
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. 15 actions.
- Oct 17, 1978Became lawBecame law · Signed by President.
- PresidentPresident · Public Law 95-472.
- Oct 6, 1978PresidentPresident · Measure presented to President.
- PresidentPresident · Measure enrolled in Senate.
- Oct 5, 1978PresidentPresident · Measure enrolled in House.
- Sep 28, 1978Resolving differencesResolving differences · Senate agreed to House amendments.
- Sep 19, 1978Resolving differencesResolving differences · House agreed to Senate amendments with amendments.
- Aug 23, 1978FloorFloor · Measure passed Senate, amended.
- Aug 11, 1978CommitteeCommittee · Reported by Senate Finance Committee
- Jan 25, 1978CommitteeCommittee · Referred to Senate Finance Committee
- Jan 24, 1978FloorFloor · Measure passed House, amended, roll call #10 (399-1).House roll call 10
- FloorFloor · Measure called up under motion to suspend rules and pass in House.
- Oct 25, 1977CommitteeCommittee · Reported by House Ways and Means Committee
- Aug 5, 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.