Tax Treatment Extension Act of 1977
Public Law 95-615 · H.R. 9251 · 95th Congress · began in the House
Signed by Jimmy Carter (D) on Nov 8, 1978 · Taxation
Sponsor: Rep. James Jones (D-OK-1)
Cosponsors (7): Rep. Albert Ullman, Rep. Joseph Waggonner,
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.
Foreign Earned Income Act - Amends the Internal Revenue Code to substitute itemized deductions for the current flat rates which are excluded from the gross income of United States citizens or residents residing in a foreign country. Specifies deductions for qualified cost-of-living differential, housing expenses, schooling expenses, home leave travel expenses, residing in a hardship area, and maintaining a separate household for spouse and dependents because of adverse living conditions at the tax home.
Provides that a deduction for a foreign job-related move may be made for temporary arrangements of up to 90 days with a ceiling of $4,500, and may include an allowance for certain storage fees. Allows a deduction for qualified retiree or survivor moving expenses.
Allows United States citizens or residents residing in a foreign country in substandard housing in a hardship area a flat rate exclusion of up to $20,000 from gross income in place of the itemized deductions.
Allows a taxpayer to elect not to have the amendments of this Act apply with respect to any taxable year beginning after December 31, 1977, and before Janaury 1, 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. 23 actions.
- Nov 8, 1978Became lawBecame law · Signed by President.
- PresidentPresident · Public Law 95-615.
- Oct 27, 1978PresidentPresident · Measure presented to President.
- Oct 15, 1978PresidentPresident · Measure enrolled in Senate.
- PresidentPresident · Measure enrolled in House.
- Resolving differencesResolving differences · Senate agreed to conference report.
- Resolving differencesResolving differences · Conference report agreed to in Senate: Senate agreed to conference report.
- Resolving differencesResolving differences · House agreed to conference report.
- Resolving differencesResolving differences · Conference report agreed to in House: House agreed to conference report.
- Resolving differencesResolving differences · Conference report filed in House, H. Rept. 95-1798.
- Resolving differencesResolving differences · Conference report filed: Conference report filed in House, H. Rept. 95-1798.
- Sep 28, 1978Resolving differencesResolving differences · Conference scheduled in Senate.
- Sep 25, 1978Resolving differencesResolving differences · Conference scheduled in House.
- Resolving differencesResolving differences · House disagreed to certain Senate amendments.
- Resolving differencesResolving differences · House agreed to certain Senate amendment with an amendment.
- May 11, 1978FloorFloor · Measure passed Senate, amended.
- Apr 19, 1978CommitteeCommittee · Reported by Senate Finance Committee
- Oct 27, 1977CommitteeCommittee · Referred to Senate Finance Committee
- Oct 25, 1977FloorFloor · Measure passed House, amended, roll call #688 (411-5).House roll call 688
- FloorFloor · Measure called up under motion to suspend rules and pass in House.
- Oct 12, 1977CommitteeCommittee · Reported by House Ways and Means Committee
- Sep 22, 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.